Only 40% of the retirement pension is taxed as income at a flat rate - this is federal tax and is due in all cantons. In contrast to this, the pension from the restricted pension plan 3a and the pension from the 2nd pillar pension fund are taxed at 100%.
On January 1, 2025, an important change in tax law will come into effect: Currently, private retirement pensions are still taxed at a flat rate of 40%; in the future, they will be taxed at a lower rate. We would be happy to show you in a consultation what this improvement means for you in concrete terms.