BVG buy-in (Einkauf): is paying extra into your Pillar 2 worth it?
| 01 | What a buy-in is |
| 02 | The tax saving |
| 03 | The three-year lock (timing matters) |
| 04 | Is a BVG buy-in worth it? What to weigh |
| 05 | Common questions |
| 06 | See it for your own numbers |
A BVG buy-in (Einkauf) is money you choose to pay into your workplace pension (Pillar 2) to top it up. The main draw is tax. What you pay in is taken off your taxable income that year, so your tax bill can drop. The trade-off: the money is locked into the pension. You generally can't take it back out as cash for three years. So whether a BVG buy-in is worth it comes down to your tax rate, your timing, and what you plan to do with the money later.
In one line: pay extra into your pension → a lower tax bill this year. But the money's locked in, and you can't take it as cash for three years.
What a buy-in is
Your workplace pension covers part of your salary. A few things can leave a gap between what you've built up and the most your plan allows: career breaks, pay rises, arriving in Switzerland mid-career, or moving to a better plan. A buy-in is a voluntary payment that fills part of that gap. Your pension statement usually shows the most you're allowed to pay in.
The tax saving
The headline: a buy-in is taken off your taxable income the year you pay it. Swiss income tax rises with income. So the more you earn, the more a given buy-in cuts your tax. That's why people often do it in higher-earning years before retirement. Pillar 3a has gained a similar lever: since 2025, some missed 3a contributions can be paid in later, and our free Pillar 3a retroactive top-up calculator shows what could be open to you.
The three-year lock (timing matters)
You generally can't take buy-in money out as cash for three years. That matters if you were planning to take your pension as cash, or use it to buy a home, soon after. Buying in just before a planned cash-out can backfire.
A quick example (made up, to show the idea): a buy-in made several years before you retire, in a high-earning year, lowers your tax now and grows in the pension until you take it. The same buy-in one year before a planned cash-out would hit the three-year lock. The actual saving depends on your tax rate and your own situation.
Is a BVG buy-in worth it? What to weigh
- Your tax rate — the higher it is, the bigger the saving.
- Timing — leave at least three years before any planned cash-out.
- Access — the money is tied up in the pension; you give up easy access.
- How you'll take it later — as a monthly pension (taxed as income) or as cash (taxed once, see pension or cash).
- Spreading it — a few smaller buy-ins across high-earning years can each save tax.
Common questions
Does a buy-in lower my tax?
Yes — what you pay in is taken off your taxable income that year. The higher your tax rate, the bigger the saving.
Can I take a buy-in back out straight away?
No — buy-in money generally can't be taken as cash for three years.
How much can I pay in?
Your pension statement usually shows the most you're allowed; your pension fund can confirm it.
When does a buy-in make sense?
Often in higher-earning years well before retirement, with at least three years before any planned cash-out.
See it for your own numbers
Instead of guessing, you can put a buy-in into a full lifetime plan and look at the result. SORVA calculates what a buy-in could do on your own numbers: the estimated tax effect in the year you pay it, and how the extra pension capital flows through to your retirement income later. You can place two versions of your plan side by side, one with the buy-in and one without, and compare them year by year for your own canton. See what a buy-in could change for you: create your plan at sorva.ch, free during the public beta.
Educational information, not financial advice. Figures are for 2026 and may change.