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What is the tax-exempt amount? Who may open a 3a account? The tax advantages of pillar 3a plans at a glance. 

The restricted 3rd pillar plan serves as private, personal provision. It is regulated by law and only available to working individuals (see <a href="/altersvorsorge/info/glossar/beguenstigung_saeule">beneficiaries</a>). While there are exceptions (see <a href="/altersvorsorge/saeule-3a/info/glossar/3a-bezug">advance withdrawal</a>), the savings may generally be withdrawn no earlier than five years before the regular retirement age. 
The pillar 3a offers tax privileges that are regulated by law:
<ul class="plain">
 <li>Tax deductions for 3rd-pillar payments </li>
 <li>Tax-free interest yield </li>
 <li>Tax-free capital </li>
 <li>Tax advantages in case of several parallel pension plans </li>
</ul>
 
Restricted pension plans are available from banks (3a accounts, <a href="/altersvorsorge/saeule-3a/info/glossar/3a_fonds">pension funds</a>, life insurance products) and insurance companies (pension policies).

Private provision – Pillar 3a - comparis.ch

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