Yes, in general, 2nd pillar purchases are deductible in the tax return.
The regular contributions paid to the occupational benefit schemes are, as a rule, already deducted from the taxable salary under code 100 of the return (net salary).
Therefore, they cannot be deducted a second time.
Only the amounts used to purchase insurance years that have not yet been deducted from the taxable salary are deductible.
This amount must correspond to the requirements of the law on occupational benefit plans (LPP). The tax office may request the document "Annex 06", which must be completed by the taxpayer and the pension fund.
You can ask your BVG pension fund at any time how much of the year you can buy back.
Our specialists will be happy to advise you on the 2nd pillar and the purchase of years. Do not hesitate to make an appointment online.
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