Restriction on Pension Fund Contributions and Savings Deposits — Solution

Solution

Ongoing savings contributions from employer and employee are only tax‑deductible up to 30 % of gross salary. Higher contributions remain allowed but are taxable.

Discussion

• Christian T. (2026-05-20): It would be better if the maximum sum of savings contributions and purchases were regulated. If only purchases are limited, creative employees would set up a voluntary savings plan with a 50% savings contribution. If only savings contributions are limited, then there would simply be voluntary purchases of 50%+. The sum of both amounts (savings contributions & purchases) must be limited.