Erroneous payments up to the maximum pillar 3a amount cannot in general be refunded. Refunds for personal reasons or due to financial bottlenecks are also not permitted.
Refunds are only permitted for the following reasons:
- Payments that exceed the maximum amount
- Effective double payments (2x maximum amount)
- Bank errors
You can request this refund via your client advisor or in writing via the Fisca Foundation.
Please note that if the amount has been invested in securities, your client advisor will need to sell the requisite number of securities in advance to cover the amount to be refunded. In this case, please speak with your client advisor.
For refunds that do not apply to the current year, the request for refund from the tax authorities is required.