Pensions · Pillar 2 · Legal basis: LPP
Occupational pension (LPP): often your biggest asset
Vested benefits, buy-ins, home withdrawal, pension vs capital: the key moments of pillar 2.
Updated 5 September 2026 · Information drawn from official legal texts (fedlex.admin.ch), the Federal Office of Public Health (FOPH) and Swiss federal data.
Reading your LPP certificate in 4 lines
- Retirement assets: your accumulated capital, the most important line.
- Projected pension: estimate at reference age, at the current conversion rate.
- Risk benefits: disability and survivors' pensions, check them if you have a family.
- Possible buy-in: a voluntary payment deductible from taxable income.
The key moments of your pillar 2
- Changing jobs: your assets follow you to a vested-benefits account, don't leave them scattered.
- Buy-ins: one of Switzerland's most powerful tax levers (mind the 3-year lock before a capital withdrawal).
- Home ownership: withdrawal or pledge for your main residence.
- Retirement: pension, capital or a mix, often irreversible, plan years ahead.
Good to know: part-time and multiple jobs often penalise LPP because of the coordination deduction. Some funds adapt it to your workload, worth comparing.
LPP buy-in or pillar 3a: which first this year?
A quantified answer based on your age, marginal tax rate and plans.
Get my tax strategy📖 Official legal texts: LPP / BVG (SR 831.40) · fedlex.admin.ch
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