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Audit Industry, Services, Institutions
More security, more trust: Audit services for national and international business clients
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Audit Financial Services
More security, more trust: Audit services for banks and other financial companies
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Corporate Tax
National and international tax consulting and planning
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Individual Tax
Individual Tax
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Indirect Tax/VAT
Our services in the area of value-added tax
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Transfer Pricing
Our transfer pricing services.
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M&A Tax
Advice throughout the transaction and deal cycle
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Tax Financial Services
Our tax services for financial service providers.
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Financial Services
Consultancy services that generate real added value for financial service providers.
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Advisory IT & Digitalisation
Generating security with IT.
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Forensic Services
Nowadays, the investigation of criminal offences in companies increasingly involves digital data and entire IT systems.
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Regulatory & Compliance Financial Services
Advisory services in the area of financial market law.
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Transaction Services / Mergers & Acquisitions
Successfully handling transactions with good advice.
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Legal Services
Experts in commercial law.
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Trust Services
We are there for you.
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Business Risk Services
Sustainable growth for your company.
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Abacus
Grant Thornton Switzerland Liechtenstein has been an official sales partner of Abacus Business Software since 2020.
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Accounting Services
We keep accounts for you.
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Payroll Services
Leave your payroll accounting to us.
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Real Estate Management
Leave the management of your real estate to us.
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Apprentices
Career with an apprenticeship?!
Who can pay into pillar 3a?
Employed persons who earn an income subject to AHV contributions in Switzerland are entitled to pay into Pillar 3a. Spouses are entitled to make payments into Pillar 3a independently of each other, provided they both earn an income subject to AHV contributions in Switzerland. Persons who remain employed beyond the normal retirement age and earn an income subject to AHV contributions can pay contributions for up to five years beyond the ordinary retirement age.
A payment can only be made in the corresponding calendar year; retroactive payments after the end of the calendar year are currently not possible. In future, persons who have paid no or only partial amounts into their tied pension scheme in certain years will be able to close contribution gaps by making retrospective purchases. The change only affects contribution gaps that have arisen since the new provision came into force. A purchase into pillar 3a should be permitted annually in addition to the ordinary contribution in the amount of the so-called "small contribution" (CHF 7,056 in 2024) and should be fully tax-deductible like the ordinary annual contribution. At its meeting on 22 November 2023, the Federal Council submitted corresponding amendments to the Ordinance on the Tax Deductibility of Contributions to Recognised Pension Plans for consultation. This will last until 6 March 2024.
Tax treatment
Payments into pillar 3a must be declared in the personal tax return and can be deducted from taxable income within the legally stipulated maximum amounts. Proof of payment is provided by the payment certificates issued by the bank or insurance company, which must be enclosed with the tax return.
Grant Thornton Switzerland/Liechtenstein will be happy to support you as a competent contact partner for any questions you may have. We look forward to hearing from you.