Quando dovreste prelevare il vostro 3a?
L'imposta sul prelievo in capitale è progressiva — prelevare tutti i conti 3a nello stesso anno vi colloca in uno scaglione alto. Distribuendo su 5 anni si possono risparmiare CHF 10 000–40 000 di imposte su un saldo di CHF 350 000. Questo strumento trova il programma ottimale.
Come funziona
Pillar 3a (and Pillar 2 lump-sum) withdrawals are taxed on a separate lump-sum scale that's typically 1/5 the ordinary income rate. But the scale itself is still progressive — a CHF 350 000 withdrawal in one year might fall in the 6 % effective band, while CHF 70 000/year for 5 years stays in the 2.5–4 % band the whole way through.
The rules: Swiss law allows up to 5 separate Pillar 3a accounts. You can withdraw one (or more) per tax year. You can start withdrawing 5 years before AHV retirement age (currently 65) and must finish by age 70.
The tool above: brute-forces every assignment of accounts to years within your window and picks the schedule that minimises cumulative lump-sum tax. ~7 800 permutations for 5 accounts × 6 years; runs in milliseconds.
What's not modelled: Pillar 2 (BVG) lump-sum draws, ordinary income in the withdrawal year (which adds onto the lump-sum bracket in some cantons), partial withdrawals for property purchase, the AHV interaction. For a full retirement plan, our paid plan wires this into the multi-year LPP solver.
Quanto può essere grande il risparmio?
Per una pensionata sola a Zurigo con CHF 400 000 distribuiti su 4 conti 3° pilastro a, la differenza tra un prelievo unico e uno scaglionato su 4 anni è tipicamente di CHF 18 000–25 000. Denaro reale, solo grazie alla sequenza.