Optimierung Pensionskasse

Einkäufe in die Pensionskasse

Ein Einkauf erfolgt in der Regel aus den zwei folgenden Gründen:

  1. Erhöhung der Rente bei Pensionierung (Rentenbezug)
  2. Kapitalbezug des Einkaufs bei Pensionierung (Pensionskasse als Anlagevehikel)

Steuerliche Vorteile eines Einkaufs – Allgemeine Erläuterungen

Der Einkaufsbetrag kann grundsätzlich vom steuerbaren Einkommen in Abzug gebracht werden. Das kann signifikante Steuerersparnisse zur Folge haben. Dabei ist zu beachten, dass ein allfälliger Vorbezug für Wohneigentum zuerst zurückgeführt werden muss, bevor ein Abzug geltend gemacht werden kann. Ausserdem muss der letzte Einkauf in die Pensionskasse bei einem späteren Kapitalbezug spätestens 3 Jahre vor der Pensionierung erfolgen. Diese Frist ist bei einem vollständigen Rentenbezug nicht zu beachten.

In der Regel sind gestaffelte Einkäufe einmalig grösseren Einkäufen vorzuziehen. Durch eine Staffelung der Einkäufe auf mehrere Jahre können zusätzlich Steueroptimierungen erzielt werden.

Beispiel: Verheiratetes Paar, steuerbares Einkommen CHF 150’000, Konfession: andere, kinderlos, Einkauf von total CHF 100’000 entweder einmalig oder gestaffelt über 5 Jahre.

Die nachstehende Tabelle zeigt die zusätzliche Steuerersparnis bei einem einmaligen Einkauf gegenüber einer Staffelung für sämtliche Gemeinde in der Schweiz. Einzelne Gemeinden können über das Suchfeld gefiltert werden (alle Angaben in CHF, auf Hundert gerundet).

KantonGemeindeSteuer ordentlichSteuer nach Einkauf 100'000ErsparnisSteuer nach Einkauf 20'000Ersparnis 5x 20'000zusätzliche Ersparnis
AGMülligen2670032002350020500310007500
AGSpreitenbach2660032002340020500305007100
AGMeisterschwanden2280027002010017400270006900
AGLupfig2540030002240019500295007100
AGRüfenach2750033002420021200315007300
AGUntersiggenthal2630032002310020200305007400
AGDottikon2550031002240019600295007100
AGTurgi2710033002380020800315007700
AGMumpf2790034002450021500320007500
AGOthmarsingen2680032002360020600310007400
AGMoosleerau2760034002420021300315007300
AGHornussen2820034002480021700325007700
AGSins2630032002310020200305007400
AGReinach2760034002420021300315007300
AGZufikon2470029002180018900290007200
AGBirmenstorf2550031002240019600295007100
AGDintikon2540030002240019500295007100
AGBeinwil am See2630032002310020200305007400
AGMühlau2740033002410021100315007400
AGOberrüti2700033002370020800310007300
AGHausen b. Brugg2550031002240019600295007100
AGKillwangen2630032002310020200305007400
AGWettingen2540030002240019500295007100
AGNiederlenz2770034002430021400315007200
AGBüttikon2570031002260019800295006900
AGJonen2540030002240019500295007100
AGElfingen2710033002380020900310007200
AGMuri2670032002350020500310007500
AGMöhlin2720033002390021000310007100
AGObersiggenthal2610031002300020100300007000
AGFisibach2750033002420021200315007300
AGGipf-Oberfrick2600031002290020000300007100
AGNiederwil2570031002260019800295006900
AGZurzach2720033002390021000310007100
AGUnterlunkhofen2420029002130018500285007200
AGBrittnau2760034002420021300315007300
AGAttelwil2560031002250019700295007000
AGMurgenthal2750033002420021200315007300
AGZeihen2740033002410021100315007400
AGBirrhard2720033002390021000310007100
AGBrugg2580031002270019800300007300
AGReitnau2740033002410021100315007400
AGLenzburg2660032002340020500305007100
AGSchinznach Bad2680032002360020600310007400
AGMerenschwand2570031002260019800295006900
AGWölflinswil2790034002450021500320007500
AGZeiningen2700033002370020800310007300
AGEffingen2760034002420021300315007300
AGDürrenäsch2440029002150018700285007000
AGBünzen2710033002380020800315007700
AGKaiseraugst2430029002140018600285007100
AGMellingen2630032002310020200305007400
AGOlsberg2540030002240019500295007100
AGBirr2770034002430021400315007200
AGDöttingen2680032002360020600310007400
AGLengnau2670032002350020500310007500
AGFahrwangen2750033002420021200315007300
AGAmmerswil2560031002250019700295007000
AGHägglingen2660032002340020500305007100
AGOberhof2770034002430021400315007200
AGSchöftland2580031002270019800300007300
AGWohlenschwil2760034002420021300315007300
AGWohlen2710033002380020800315007700
AGBerikon2510030002210019200295007400
AGFischbach-Göslikon2670032002350020500310007500
AGFull-Reuenthal2820034002480021700325007700
AGOeschgen2710033002380020800315007700
AGBözberg2570031002260019800295006900
AGSisseln2390028002110018300280006900
AGSchafisheim2600031002290020000300007100
AGSchlossrued2800034002460021600320007400
AGIslisberg2540030002240019500295007100
AGGansingen2720033002390021000310007100
AGHunzenschwil2630032002310020200305007400
AGSarmenstorf2580031002270019800300007300
AGHerznach2760034002420021300315007300
AGMuhen2720033002390021000310007100
AGUerkheim2820034002480021700325007700
AGRekingen2820034002480021700325007700
AGSeengen2390028002110018300280006900
AGLeimbach2720033002390021000310007100
AGFrick2570031002260019800295006900
AGSchmiedrued-Walde2720033002390021000310007100
AGKallern2680032002360020600310007400
AGMünchwilen2640032002320020300305007300
AGFreienwil2700033002370020800310007300
AGUnterkulm2750033002420021200315007300
AGHolziken2670032002350020500310007500
AGBremgarten2550031002240019600295007100
AGVilligen2460029002170018900285006800
AGUezwil2670032002350020500310007500
AGSafenwil2720033002390021000310007100
AGBurg2790034002450021500320007500
AGEggenwil2640032002320020300305007300
AGWiliberg2700033002370020800310007300
AGWindisch2750033002420021200315007300
AGTägerig2730033002400021100310007000
AGEnnetbaden2580031002270019800300007300
AGRudolfstetten-Friedlisberg2560031002250019700295007000
AGBesenbüren2730033002400021100310007000
AGBoniswil2680032002360020600310007400
AGBottenwil2760034002420021300315007300
AGBözen2750033002420021200315007300
AGLaufenburg2660032002340020500305007100
AGMönthal2680032002360020600310007400
AGButtwil2600031002290020000300007100
AGBiberstein2510030002210019200295007400
AGRietheim2780034002440021400320007600
AGOberlunkhofen2410028002130018500280006700
AGSiglistorf2780034002440021400320007600
AGSchneisingen2720033002390021000310007100
AGArni2480029002190019000290007100
AGHabsburg2440029002150018700285007000
AGWürenlos2670032002350020500310007500
AGSchupfart2760034002420021300315007300
AGKünten2650032002330020400305007200
AGRheinfelden2580031002270019800300007300
AGBoswil2560031002250019700295007000
AGVillnachern2800034002460021600320007400
AGDensbüren2810034002470021700320007300
AGBöttstein2630032002310020200305007400
AGNiederrohrdorf2550031002240019600295007100
AGStetten2580031002270019800300007300
AGKaiserstuhl2770034002430021400315007200
AGErlinsbach2560031002250019700295007000
AGRiniken2680032002360020600310007400
AGKirchleerau2720033002390021000310007100
AGOftringen2730033002400021100310007000
AGHirschthal2630032002310020200305007400
AGMöriken-Wildegg2550031002240019600295007100
AGEhrendingen2680032002360020600310007400
AGAuenstein2540030002240019500295007100
AGGränichen2690032002370020700310007300
AGWegenstetten2780034002440021400320007600
AGSuhr2660032002340020500305007100
AGHendschiken2800034002460021600320007400
AGRothrist2680032002360020600310007400
AGBirrwil2520030002220019300295007300
AGHellikon2800034002460021600320007400
AGAarburg2810034002470021700320007300
AGEndingen2690032002370020700310007300
AGGebenstorf2660032002340020500305007100
AGOberrohrdorf2440029002150018700285007000
AGSeon2660032002340020500305007100
AGRottenschwil2710033002380020800315007700
AGSchinznach2660032002340020500305007100
AGBettwil2680032002360020600310007400
AGTegerfelden2680032002360020600310007400
AGStrengelbach2760034002420021300315007300
AGZetzwil2730033002400021100310007000
AGObermumpf2820034002480021700325007700
AGMellikon2720033002390021000310007100
AGVeltheim2680032002360020600310007400
AGOberwil-Lieli2200025001950016800260006500
AGKaisten2630032002310020200305007400
AGHallwil2740033002410021100315007400
AGRemetschwil2540030002240019500295007100
AGBeinwil (Freiamt)2670032002350020500310007500
AGKüttigen2610031002300020100300007000
AGSchwaderloch2830035002480021800325007700
AGAristau2670032002350020500310007500
AGTeufenthal2790034002450021500320007500
AGFislisbach2640032002320020300305007300
AGMagden2540030002240019500295007100
AGDietwil2710033002380020800315007700
AGEgliswil2680032002360020600310007400
AGStaufen2480029002190019000290007100
AGBuchs2580031002270019800300007300
AGLeuggern2740033002410021100315007400
AGWiden2450029002160018800285006900
AGWittnau2720033002390021000310007100
AGBaldingen2630032002310020200305007400
AGAbtwil2700033002370020800310007300
AGUeken2820034002480021700325007700
AGUnterentfelden2710033002380020800315007700
AGKölliken2740033002410021100315007400
AGMandach2770034002430021400315007200
AGWaltenschwil2640032002320020300305007300
AGStein2540030002240019500295007100
AGThalheim2700033002370020800310007300
AGBellikon2480029002190019000290007100
AGKlingnau2630032002310020200305007400
AGScherz2790034002450021500320007500
AGLeutwil2740033002410021100315007400
AGRümikon2720033002390021000310007100
AGMettauertal2650032002330020400305007200
AGWürenlingen2610031002300020100300007000
AGBergdietikon2460029002170018900285006800
AGMägenwil2540030002240019500295007100
AGVillmergen2630032002310020200305007400
AGHolderbank2560031002250019700295007000
AGGontenschwil2700033002370020800310007300
AGWallbach2580031002270019800300007300
AGEiken2710033002380020900310007200
AGBöbikon2720033002390021000310007100
AGOberkulm2790034002450021500320007500
AGZuzgen2790034002450021500320007500
AGNeuenhof2720033002390021000310007100
AGKoblenz2750033002420021200315007300
AGGeltwil2490030002190019100290007100
AGVordemwald2700033002370020800310007300
AGLeibstadt2600031002290020000300007100
AGBaden2540030002240019500295007100
AGRemigen2560031002250019700295007000
AGOberentfelden2710033002380020800315007700
AGZofingen2600031002290020000300007100
AGStaffelbach2740033002410021100315007400
AGMenziken2770034002430021400315007200
AGAarau2550031002240019600295007100
AGRupperswil2540030002240019500295007100
AGBrunegg2600031002290020000300007100
AGWislikofen2680032002360020600310007400
AGAuw2690032002370020700310007300
AISchwende2530036002170019900270005300
AIAppenzell2290032001970018000245004800
AIRüte (SG Brülisau)2530036002170019900270005300
AIAppenzell (SG Meistersrüte)2360033002030018500255005200
AIRüte (SG Eggerstanden)2670039002280021100280005200
AIOberegg2580037002210020300275005400
AIGonten (SG Appenzell)2320033001990018200250005100
AIGonten2360033002030018500255005200
AISchlatt-Haslen (SG Schlatt)2560037002190020100275005600
AISchwende (SG Appenzell)2310033001980018100250005200
AISchlatt-Haslen (SG Haslen)2400034002060018900255004900
AIRüte (SG Schwende)2520036002160019800270005400
AIRüte (SG Appenzell)2300032001980018000250005200
AISchwende (SG Brülisau)2540037002170020000270005300
AIRüte (SG Steinegg)2340033002010018400250004900
ARSchönengrund2790040002390022000295005600
ARTeufen2570036002210020100280005900
ARUrnäsch2980043002550023500315006000
ARGrub2920042002500023000310006000
ARBühler2890041002480022700310006200
ARHundwil3110045002660024600325005900
ARHerisau2920042002500023000310006000
ARSpeicher2760039002370021700295005800
ARReute2860041002450022500305006000
ARHeiden2790040002390022000295005600
ARGais2780040002380021800300006200
ARRehetobel2980043002550023500315006000
ARStein2790040002390022000295005600
ARTrogen2920042002500023000310006000
ARWaldstatt3050044002610024000325006400
ARWalzenhausen2760039002370021700295005800
ARWald2920042002500023000310006000
ARSchwellbrunn2950043002520023300310005800
ARLutzenberg2830040002430022200305006200
ARWolfhalden2890041002480022700310006200
BELauterbrunnen3900086003040031200390008600
BEKandersteg3770082002950030200375008000
BENiedermuhlern3770082002950030100380008500
BEIseltwald3840084003000030700385008500
BELengnau3600078002820028800360007800
BETramelan3860085003010030900385008400
BEEpsach3870085003020031000385008300
BEGolaten3760082002940030100375008100
BETeuffenthal3770082002950030200375008000
BEReisiswil3830084002990030700380008100
BEMoutier3860085003010030900385008400
BEKriechenwil3770082002950030100380008500
BEKoppigen3830084002990030700380008100
BEUebeschi3900086003040031200390008600
BEErsigen3680080002880029400370008200
BEKehrsatz3670080002870029300370008300
BETrachselwald3830084002990030600385008600
BEToffen3640079002850029100365008000
BEDiemerswil3680080002880029400370008200
BEAllmendingen b. Bern3480075002730027700355008200
BEAefligen3580077002810028600360007900
BEBiel/Bienne3660080002860029300365007900
BESpiez3680080002880029400370008200
BEOberwil b. Büren3880085003030031100385008200
BEAffoltern3730081002920029800375008300
BEGerzensee3600078002820028800360007800
BEBrienzwiler3800083002970030400380008300
BEWengi b. Büren3870085003020031000385008300
BEMeinisberg3870085003020031000385008300
BEGrandval3730081002920029800375008300
BEWalkringen3880085003030031100385008200
BEHasle3830084002990030700380008100
BEWilderswil3700081002890029600370008100
BESaicourt3870085003020031000385008300
BERüdtligen-Alchenflüh3480075002730027700355008200
BEWolfisberg3830084002990030700380008100
BEBremgarten3570077002800028500360008000
BEEriswil3840084003000030700385008500
BEBätterkinden3640079002850029100365008000
BEAegerten3770082002950030100380008500
BEKiesen3600078002820028800360007800
BEDürrenroth3800083002970030400380008300
BEReichenbach3750082002930030000375008200
BEUtzenstorf3720081002910029700375008400
BEBowil3830084002990030700380008100
BERumendingen3250069002560025900330007400
BEWachseldorn3800083002970030400380008300
BEDärligen3800083002970030400380008300
BERiggisberg3790083002960030300380008400
BEGondiswil3800083002970030400380008300
BELa Neuveville3680080002880029400370008200
BEEriz3810083002980030400385008700
BENiederönz3380073002650026900345008000
BEOrvin3860085003010030900385008400
BEBrügg3640079002850029000370008500
BEUttigen3660080002860029300365007900
BESaxeten3700081002890029600370008100
BEMirchel3770082002950030100380008500
BEArch3790083002960030300380008400
BEMünchenbuchsee3670080002870029300370008300
BELangnau3860085003010030900385008400
BEAdelboden3900086003040031200390008600
BESchwarzenburg3810083002980030500380008200
BEBüetigen3480075002730027700355008200
BEWyssachen3840084003000030700385008500
BEHorrenbach-Buchen3710081002900029600375008500
BERohrbachgraben3860085003010030900385008400
BERoggwil3650079002860029100370008400
BEFrauenkappelen3710081002900029600375008500
BERümligen3740082002920029900375008300
BEWangenried3750082002930030000375008200
BEBiglen3740082002920029900375008300
BEHeimiswil3800083002970030400380008300
BEWattenwil3860085003010030900385008400
BENoflen3670080002870029300370008300
BEHagneck3740082002920029900375008300
BEUrtenen-Schönbühl3550077002780028300360008200
BEFarnern3700081002890029600370008100
BETäuffelen3640079002850029000370008500
BEIns3660080002860029300365007900
BEIffwil3480075002730027700355008200
BEKirchlindach3580077002810028600360007900
BELaupen3700081002890029600370008100
BEBern3600078002820028800360007800
BELangenthal3500075002750027900355008000
BEWorb3710081002900029600375008500
BERubigen3540076002780028200360008200
BEGrindelwald3770082002950030100380008500
BEHofstetten3730081002920029800375008300
BEErlenbach i.S.3700080002900029500375008500
BEVechigen3670080002870029300370008300
BEPerrefitte3900086003040031200390008600
BEEvilard (Leubringen)3590078002810028700360007900
BEWynigen3770082002950030200375008000
BEOberbipp3570077002800028500360008000
BELandiswil3870085003020031000385008300
BEZielebach3580077002810028600360007900
BEOrpund3870085003020031000385008300
BEAarberg3640079002850029100365008000
BELyssach3440074002700027400350008000
BEHöchstetten3810083002980030400385008700
BEOstermundigen3700081002890029600370008100
BEMühledorf3640079002850029000370008500
BELauperswil3810083002980030400385008700
BEZwieselberg3810083002980030400385008700
BEZuzwil3600078002820028800360007800
BEOberthal3870085003020031000385008300
BEMerzligen3840084003000030700385008500
BEGündlischwand3840084003000030700385008500
BEHeimenhausen3550077002780028300360008200
BEWilladingen3810083002980030400385008700
BETschugg3640079002850029000370008500
BEWiggiswil3510076002750028000355008000
BEKirchberg3570077002800028500360008000
BEMühlethurnen3740082002920029900375008300
BEMeikirch3670080002870029300370008300
BEErlach3580077002810028600360007900
BEBusswil B. M.3640079002850029100365008000
BEMadiswil3610078002830028800365008200
BEMelchnau3730081002920029800375008300
BEHerzogenbuchsee3610078002830028800365008200
BEHäutligen3600078002820028700365008300
BEBettenhausen3610078002830028800365008200
BEUnterseen3760082002940030100375008100
BEInnertkirchen3640079002850029100365008000
BETreiten3380073002650026900345008000
BEMuri3380073002650026900345008000
BEKrauchthal3770082002950030100380008500
BEKöniz3570077002800028500360008000
BEFrutigen3810083002980030400385008700
BEWichtrach3570077002800028500360008000
BECourt3860085003010030900385008400
BEDeisswil b. M.3180067002510025300325007400
BEHerbligen3710081002900029600375008500
BECortébert4000088003120032000400008800
BEPetit-Val3800083002970030400380008300
BEMeiringen3860085003010030900385008400
BENidau3710081002900029600375008500
BELohnstorf3920086003060031400390008400
BEWald BE3700081002890029600370008100
BEMont-Tramelan3730081002920029800375008300
BESeedorf3730081002920029800375008300
BEObersteckholz3800083002970030400380008300
BEKallnach3600078002820028700365008300
BESafnern3710081002900029600375008500
BELeuzigen3770082002950030100380008500
BEOeschenbach3900086003040031200390008600
BEGampelen3380072002660026900345007900
BEBoltigen3710081002900029600375008500
BERüegsau3640079002850029000370008500
BEZweisimmen3770082002950030200375008000
BEWiedlisbach3690080002890029500370008100
BEOberburg3860085003010030900385008400
BEWileroltigen3810083002980030400385008700
BERüschegg3670080002870029300370008300
BELützelflüh3800083002970030400380008300
BEWalliswil-Wangen3700080002900029500375008500
BEBolligen3640079002850029100365008000
BEVilleret3700081002890029600370008100
BESignau3860085003010030900385008400
BEGraben3580077002810028600360007900
BEBüren an der Aare3670080002870029300370008300
BEAarwangen3620079002830028900365008200
BEMünchenwiler3580077002810028600360007900
BEMühleberg3550077002780028300360008200
BEStuden3640079002850029100365008000
BECourtelary4000088003120032000400008800
BESauge3840084003000030700385008500
BERadelfingen3700081002890029600370008100
BEOberhofen3670080002870029300370008300
BEKirchenthurnen3790083002960030300380008400
BEReconvilier3880085003030031100385008200
BEFerenbalm3810083002980030400385008700
BESchattenhalb3900086003040031200390008600
BEMünsingen3630079002840029000365008100
BEGrosshöchstetten3530076002770028100360008300
BESt. Stephan3800083002970030400380008300
BEWalperswil3680080002880029400370008200
BEOberbalm3740082002920029900375008300
BEClavaleyres3860085003010030900385008400
BEWalterswil3810083002980030500380008200
BEMattstetten3560077002790028400360008100
BEMatten3860085003010030900385008400
BEBannwil3710081002900029600375008500
BEGurzelen3790083002960030300380008400
BEStocken-Höfen3770082002950030100380008500
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SOHalten3240049002750025600340006500
SOHorriwil3270049002780025800345006700
SOHolderbank3480053002950027600360006500
SOKienberg3420052002900027100355006500
SOBüsserach3200048002720025300335006300
SHSiblingen2990042002570022900350009300
SHSchaffhausen2880040002480022100335008700
SHBüttenhardt2930041002520022500340008800
SHNeuhausen2910040002510022300340008900
SHDörflingen2640036002280020200310008200
SHWilchingen3060043002630023500355009200
SHSchleitheim3090043002660023800355008900
SHGächlingen3060043002630023500355009200
SHBuchberg2660036002300020400310008000
SHBeringen2860040002460021900335008900
SHLöhningen2740038002360021000320008400
SHTrasadingen3110044002670024000355008800
SHRamsen3020042002600023200350009000
SHStetten2520034002180019200300008200
SHHemishofen2960041002550022800340008500
SHMerishausen3060043002630023500355009200
SHOberhallau3110044002670024000355008800
SHRüdlingen2610035002260019900310008400
SHHallau3060043002630023500355009200
SHBeggingen3140044002700024200360009000
SHThayngen2850039002460021800335008900
SHBuch2890040002490022200335008600
SHStein am Rhein2880040002480022100335008700
SHNeunkirch2920041002510022400340008900
SHBargen3010042002590023100350009100
SHLohn2920041002510022400340008900
SOMümliswil-Ramiswil3360051002850026600350006500
SOHerbetswil3400051002890026900355006600
SOWisen3350051002840026500350006600
SOSeewen3410052002890027000355006600
SOWelschenrohr3350051002840026500350006600
SOGänsbrunnen3360051002850026600350006500
SONunningen3290050002790026100340006100
URUnterschächen2790075002040022800255005100
URWassen2920080002120024000260004800
URAltdorf2690072001970022000245004800
URGurtnellen2960081002150024300265005000
URFlüelen2700072001980022100245004700
URSilenen2800076002040022900255005100
URSisikon2960081002150024300265005000
URBauen2740074002000022500245004500
URSchattdorf2650071001940021600245005100
URSeelisberg2850077002080023400255004700
URErstfeld2780075002030022800250004700
URHospental2740074002000022500245004500
URAndermatt2960081002150024300265005000
URGöschenen2870078002090023600255004600
URAttinghausen2710073001980022200245004700
URSpiringen2900079002110023900255004400
URBürglen2660071001950021700245005000
URRealp2700072001980022100245004700
URIsenthal2920080002120024000260004800
URSeedorf2640070001940021600240004600
SODerendingen3340051002830026500345006200
SOGrindel3370051002860026700350006400
SOOlten3110047002640024500330006600
SOFlumenthal3310050002810026200345006400

Quelle: Taxware 2018

Lesebeispiel: Steuergemeinde: Spreitenbach (AG), mit einem einmaligen Einkauf von CHF 100’000 kann die Steuerbelastung um CHF 23’400 reduziert werden. Erfolgt der Einkauf gestaffelt mit CHF 20’000 über 5 Jahre, so beläuft sich die gesamte Steuerersparnis auf CHF 30’500. Durch die Staffelung kann demnach eine zusätzlich Ersparnis von rund CHF 7’100 erzielt werden.

Einkauf mit späterem Rentenbezug

Der Einkauf erfolgt mit dem Ziel bei der Pensionierung eine höhere Altersrente zu beziehen. Diese Rente ist massgeblich vom zu diesem Zeitpunkt gültigen Umwandlungssatz abhängig. Ob sich ein Einkauf mit einem späteren Rentenbezug lohnt, hängt von den Steuern, dem erwähnten Umwandlungssatz sowie der persönlichen Lebenserwartung ab. So lässt sich berechnen ab welchem Alter das eingekaufte Kapital mittels Rentenzahlung zurückbezahlt wurde. Dabei sind immer die zusätzlich anfallenden Steuern zu berücksichtigen. Zwar kann der Einkaufsbetrag vom Einkommen in Abzug gebracht werden, die Rente muss später aber wieder vollumfänglich als Einkommen versteuert werden.

Beispiel: verheiratet, Konfession: andere, keine Kinder, steuerbares Einkommen vor Pensionierung: CHF 150’000, Grenzsteuersatz nach Pensionierung: 25%, Umwandlungssatz zum Zeitpunkt der Pensionierung 5%, Einkauf von jährlich CHF 10’000 über 5 Jahre vor der Pensionierung (total CHF 50’000)

Die nachstehende Tabelle stellt dar wie lange eine zusäztliche Rente bezogen werden muss, damit das Kapital, inkl. Berücksichtigung der verschiedenen Steuereffekte, wieder zurückbezahlt wurde. Einzelne Gemeinden können über das Suchfeld gefiltert werden (alle Angaben in CHF, auf Hundert gerundet).

KantonGemeindeGrenzsteuersatz %Steuerersparnis p.a.Steuerersparnis totalzusätzliche Rente p.a.Differenz 10 JahreDifferenz 15 JahreDifferenz 20 Jahre
AGMülligen343300165002500-14750-53754000
AGSpreitenbach343300165002500-14750-53754000
AGMeisterschwanden302900145002500-16750-73752000
AGLupfig323200160002500-15250-58753500
AGRüfenach353300165002500-14750-53754000
AGUntersiggenthal333200160002500-15250-58753500
AGDottikon333100155002500-15750-63753000
AGTurgi343400170002500-14250-48754500
AGMumpf353400170002500-14250-48754500
AGOthmarsingen343300165002500-14750-53754000
AGMoosleerau353400170002500-14250-48754500
AGHornussen353400170002500-14250-48754500
AGSins333200160002500-15250-58753500
AGReinach353400170002500-14250-48754500
AGZufikon323100155002500-15750-63753000
AGBirmenstorf333100155002500-15750-63753000
AGDintikon323200160002500-15250-58753500
AGBeinwil am See333200160002500-15250-58753500
AGMühlau343300165002500-14750-53754000
AGOberrüti343300165002500-14750-53754000
AGHausen b. Brugg333100155002500-15750-63753000
AGKillwangen333200160002500-15250-58753500
AGWettingen323200160002500-15250-58753500
AGNiederlenz353400170002500-14250-48754500
AGBüttikon333200160002500-15250-58753500
AGJonen323200160002500-15250-58753500
AGElfingen343300165002500-14750-53754000
AGMuri343300165002500-14750-53754000
AGMöhlin343300165002500-14750-53754000
AGObersiggenthal333200160002500-15250-58753500
AGFisibach353300165002500-14750-53754000
AGGipf-Oberfrick333200160002500-15250-58753500
AGNiederwil333200160002500-15250-58753500
AGZurzach343300165002500-14750-53754000
AGUnterlunkhofen313000150002500-16250-68752500
AGBrittnau353400170002500-14250-48754500
AGAttelwil333100155002500-15750-63753000
AGMurgenthal353300165002500-14750-53754000
AGZeihen343300165002500-14750-53754000
AGBirrhard343300165002500-14750-53754000
AGBrugg333200160002500-15250-58753500
AGReitnau343300165002500-14750-53754000
AGLenzburg343300165002500-14750-53754000
AGSchinznach Bad343300165002500-14750-53754000
AGMerenschwand333200160002500-15250-58753500
AGWölflinswil353400170002500-14250-48754500
AGZeiningen343300165002500-14750-53754000
AGEffingen353400170002500-14250-48754500
AGDürrenäsch313000150002500-16250-68752500
AGBünzen343400170002500-14250-48754500
AGKaiseraugst313000150002500-16250-68752500
AGMellingen333200160002500-15250-58753500
AGOlsberg323200160002500-15250-58753500
AGBirr353400170002500-14250-48754500
AGDöttingen343300165002500-14750-53754000
AGLengnau343300165002500-14750-53754000
AGFahrwangen353300165002500-14750-53754000
AGAmmerswil333100155002500-15750-63753000
AGHägglingen343300165002500-14750-53754000
AGOberhof353400170002500-14250-48754500
AGSchöftland333200160002500-15250-58753500
AGWohlenschwil353400170002500-14250-48754500
AGWohlen343400170002500-14250-48754500
AGBerikon323100155002500-15750-63753000
AGFischbach-Göslikon343300165002500-14750-53754000
AGFull-Reuenthal353400170002500-14250-48754500
AGOeschgen343400170002500-14250-48754500
AGBözberg333200160002500-15250-58753500
AGSisseln313000150002500-16250-68752500
AGSchafisheim333200160002500-15250-58753500
AGSchlossrued353400170002500-14250-48754500
AGIslisberg323200160002500-15250-58753500
AGGansingen343300165002500-14750-53754000
AGHunzenschwil333200160002500-15250-58753500
AGSarmenstorf333200160002500-15250-58753500
AGHerznach353400170002500-14250-48754500
AGMuhen343300165002500-14750-53754000
AGUerkheim353400170002500-14250-48754500
AGRekingen353400170002500-14250-48754500
AGSeengen313000150002500-16250-68752500
AGLeimbach343300165002500-14750-53754000
AGFrick333200160002500-15250-58753500
AGSchmiedrued-Walde343300165002500-14750-53754000
AGKallern343300165002500-14750-53754000
AGMünchwilen333300165002500-14750-53754000
AGFreienwil343300165002500-14750-53754000
AGUnterkulm353300165002500-14750-53754000
AGHolziken343300165002500-14750-53754000
AGBremgarten333100155002500-15750-63753000
AGVilligen323100155002500-15750-63753000
AGUezwil343300165002500-14750-53754000
AGSafenwil343300165002500-14750-53754000
AGBurg353400170002500-14250-48754500
AGEggenwil333300165002500-14750-53754000
AGWiliberg343300165002500-14750-53754000
AGWindisch353300165002500-14750-53754000
AGTägerig343300165002500-14750-53754000
AGEnnetbaden333200160002500-15250-58753500
AGRudolfstetten-Friedlisberg333100155002500-15750-63753000
AGBesenbüren343300165002500-14750-53754000
AGBoniswil343300165002500-14750-53754000
AGBottenwil353400170002500-14250-48754500
AGBözen353300165002500-14750-53754000
AGLaufenburg343300165002500-14750-53754000
AGMönthal343300165002500-14750-53754000
AGButtwil333200160002500-15250-58753500
AGBiberstein323100155002500-15750-63753000
AGRietheim353400170002500-14250-48754500
AGOberlunkhofen313000150002500-16250-68752500
AGSiglistorf353400170002500-14250-48754500
AGSchneisingen343300165002500-14750-53754000
AGArni323100155002500-15750-63753000
AGHabsburg313000150002500-16250-68752500
AGWürenlos343300165002500-14750-53754000
AGSchupfart353400170002500-14250-48754500
AGKünten343300165002500-14750-53754000
AGRheinfelden333200160002500-15250-58753500
AGBoswil333100155002500-15750-63753000
AGVillnachern353400170002500-14250-48754500
AGDensbüren353400170002500-14250-48754500
AGBöttstein333200160002500-15250-58753500
AGNiederrohrdorf333100155002500-15750-63753000
AGStetten333200160002500-15250-58753500
AGKaiserstuhl353400170002500-14250-48754500
AGErlinsbach333100155002500-15750-63753000
AGRiniken343300165002500-14750-53754000
AGKirchleerau343300165002500-14750-53754000
AGOftringen343300165002500-14750-53754000
AGHirschthal333200160002500-15250-58753500
AGMöriken-Wildegg333100155002500-15750-63753000
AGEhrendingen343300165002500-14750-53754000
AGAuenstein323100155002500-15750-63753000
AGGränichen343300165002500-14750-53754000
AGWegenstetten353400170002500-14250-48754500
AGSuhr343300165002500-14750-53754000
AGHendschiken353400170002500-14250-48754500
AGRothrist343300165002500-14750-53754000
AGBirrwil323200160002500-15250-58753500
AGHellikon353400170002500-14250-48754500
AGAarburg353400170002500-14250-48754500
AGEndingen343300165002500-14750-53754000
AGGebenstorf343300165002500-14750-53754000
AGOberrohrdorf313000150002500-16250-68752500
AGSeon343300165002500-14750-53754000
AGRottenschwil343400170002500-14250-48754500
AGSchinznach343300165002500-14750-53754000
AGBettwil343300165002500-14750-53754000
AGTegerfelden343300165002500-14750-53754000
AGStrengelbach353400170002500-14250-48754500
AGZetzwil343300165002500-14750-53754000
AGObermumpf353400170002500-14250-48754500
AGMellikon343300165002500-14750-53754000
AGVeltheim343300165002500-14750-53754000
AGOberwil-Lieli292800140002500-17250-78751500
AGKaisten333200160002500-15250-58753500
AGHallwil343300165002500-14750-53754000
AGRemetschwil323200160002500-15250-58753500
AGBeinwil (Freiamt)343300165002500-14750-53754000
AGKüttigen333200160002500-15250-58753500
AGSchwaderloch353500175002500-13750-43755000
AGAristau343300165002500-14750-53754000
AGTeufenthal353400170002500-14250-48754500
AGFislisbach333300165002500-14750-53754000
AGMagden323200160002500-15250-58753500
AGDietwil343400170002500-14250-48754500
AGEgliswil343300165002500-14750-53754000
AGStaufen323100155002500-15750-63753000
AGBuchs333200160002500-15250-58753500
AGLeuggern343300165002500-14750-53754000
AGWiden323100155002500-15750-63753000
AGWittnau343300165002500-14750-53754000
AGBaldingen333200160002500-15250-58753500
AGAbtwil343300165002500-14750-53754000
AGUeken353400170002500-14250-48754500
AGUnterentfelden343400170002500-14250-48754500
AGKölliken343300165002500-14750-53754000
AGMandach353400170002500-14250-48754500
AGWaltenschwil333300165002500-14750-53754000
AGStein323200160002500-15250-58753500
AGThalheim343300165002500-14750-53754000
AGBellikon323100155002500-15750-63753000
AGKlingnau333200160002500-15250-58753500
AGScherz353400170002500-14250-48754500
AGLeutwil343300165002500-14750-53754000
AGRümikon343300165002500-14750-53754000
AGMettauertal343300165002500-14750-53754000
AGWürenlingen333200160002500-15250-58753500
AGBergdietikon323100155002500-15750-63753000
AGMägenwil323100155002500-15750-63753000
AGVillmergen333200160002500-15250-58753500
AGHolderbank333100155002500-15750-63753000
AGGontenschwil343300165002500-14750-53754000
AGWallbach333200160002500-15250-58753500
AGEiken343300165002500-14750-53754000
AGBöbikon343300165002500-14750-53754000
AGOberkulm353400170002500-14250-48754500
AGZuzgen353400170002500-14250-48754500
AGNeuenhof343300165002500-14750-53754000
AGKoblenz353300165002500-14750-53754000
AGGeltwil323100155002500-15750-63753000
AGVordemwald343300165002500-14750-53754000
AGLeibstadt333200160002500-15250-58753500
AGBaden323200160002500-15250-58753500
AGRemigen333100155002500-15750-63753000
AGOberentfelden343400170002500-14250-48754500
AGZofingen333200160002500-15250-58753500
AGStaffelbach343300165002500-14750-53754000
AGMenziken353400170002500-14250-48754500
AGAarau333100155002500-15750-63753000
AGRupperswil323200160002500-15250-58753500
AGBrunegg333200160002500-15250-58753500
AGWislikofen343300165002500-14750-53754000
AGAuw343300165002500-14750-53754000
AISchwende302900145002500-16750-73752000
AIAppenzell282600130002500-18250-8875500
AIRüte (SG Brülisau)302900145002500-16750-73752000
AIAppenzell (SG Meistersrüte)292700135002500-17750-83751000
AIRüte (SG Eggerstanden)313000150002500-16250-68752500
AIOberegg312900145002500-16750-73752000
AIGonten (SG Appenzell)282600130002500-18250-8875500
AIGonten292700135002500-17750-83751000
AISchlatt-Haslen (SG Schlatt)302900145002500-16750-73752000
AISchwende (SG Appenzell)282600130002500-18250-8875500
AISchlatt-Haslen (SG Haslen)292700135002500-17750-83751000
AIRüte (SG Schwende)302900145002500-16750-73752000
AIRüte (SG Appenzell)282600130002500-18250-8875500
AISchwende (SG Brülisau)302900145002500-16750-73752000
AIRüte (SG Steinegg)282700135002500-17750-83751000
ARSchönengrund323100155002500-15750-63753000
ARTeufen302900145002500-16750-73752000
ARUrnäsch343300165002500-14750-53754000
ARGrub333200160002500-15250-58753500
ARBühler333200160002500-15250-58753500
ARHundwil353400170002500-14250-48754500
ARHerisau333200160002500-15250-58753500
ARSpeicher323100155002500-15750-63753000
ARReute333200160002500-15250-58753500
ARHeiden323100155002500-15750-63753000
ARGais323100155002500-15750-63753000
ARRehetobel343300165002500-14750-53754000
ARStein323100155002500-15750-63753000
ARTrogen333200160002500-15250-58753500
ARWaldstatt353400170002500-14250-48754500
ARWalzenhausen323100155002500-15750-63753000
ARWald333200160002500-15250-58753500
ARSchwellbrunn343300165002500-14750-53754000
ARLutzenberg333200160002500-15250-58753500
ARWolfhalden333200160002500-15250-58753500
BELauterbrunnen424100205002500-10750-13758000
BEKandersteg413900195002500-11750-23757000
BENiedermuhlern414000200002500-11250-18757500
BEIseltwald414000200002500-11250-18757500
BELengnau393800190002500-12250-28756500
BETramelan424000200002500-11250-18757500
BEEpsach424000200002500-11250-18757500
BEGolaten414000200002500-11250-18757500
BETeuffenthal413900195002500-11750-23757000
BEReisiswil414000200002500-11250-18757500
BEMoutier424000200002500-11250-18757500
BEKriechenwil414000200002500-11250-18757500
BEKoppigen414000200002500-11250-18757500
BEUebeschi424100205002500-10750-13758000
BEErsigen403900195002500-11750-23757000
BEKehrsatz403900195002500-11750-23757000
BETrachselwald414100205002500-10750-13758000
BEToffen403800190002500-12250-28756500
BEDiemerswil403900195002500-11750-23757000
BEAllmendingen b. Bern383700185002500-12750-33756000
BEAefligen393800190002500-12250-28756500
BEBiel/Bienne403900195002500-11750-23757000
BESpiez403900195002500-11750-23757000
BEOberwil b. Büren424000200002500-11250-18757500
BEAffoltern403900195002500-11750-23757000
BEGerzensee393800190002500-12250-28756500
BEBrienzwiler414000200002500-11250-18757500
BEWengi b. Büren424000200002500-11250-18757500
BEMeinisberg424000200002500-11250-18757500
BEGrandval403900195002500-11750-23757000
BEWalkringen424000200002500-11250-18757500
BEHasle414000200002500-11250-18757500
BEWilderswil403900195002500-11750-23757000
BESaicourt424000200002500-11250-18757500
BERüdtligen-Alchenflüh383700185002500-12750-33756000
BEWolfisberg414000200002500-11250-18757500
BEBremgarten393800190002500-12250-28756500
BEEriswil414000200002500-11250-18757500
BEBätterkinden403800190002500-12250-28756500
BEAegerten414000200002500-11250-18757500
BEKiesen393800190002500-12250-28756500
BEDürrenroth414000200002500-11250-18757500
BEReichenbach413900195002500-11750-23757000
BEUtzenstorf403900195002500-11750-23757000
BEBowil414000200002500-11250-18757500
BERumendingen363500175002500-13750-43755000
BEWachseldorn414000200002500-11250-18757500
BEDärligen414000200002500-11250-18757500
BERiggisberg414000200002500-11250-18757500
BEGondiswil414000200002500-11250-18757500
BELa Neuveville403900195002500-11750-23757000
BEEriz414000200002500-11250-18757500
BENiederönz373600180002500-13250-38755500
BEOrvin424000200002500-11250-18757500
BEBrügg403900195002500-11750-23757000
BEUttigen403900195002500-11750-23757000
BESaxeten403900195002500-11750-23757000
BEMirchel414000200002500-11250-18757500
BEArch414000200002500-11250-18757500
BEMünchenbuchsee403900195002500-11750-23757000
BELangnau424000200002500-11250-18757500
BEAdelboden424100205002500-10750-13758000
BESchwarzenburg414000200002500-11250-18757500
BEBüetigen383700185002500-12750-33756000
BEWyssachen414000200002500-11250-18757500
BEHorrenbach-Buchen403900195002500-11750-23757000
BERohrbachgraben424000200002500-11250-18757500
BERoggwil403900195002500-11750-23757000
BEFrauenkappelen403900195002500-11750-23757000
BERümligen403900195002500-11750-23757000
BEWangenried404000200002500-11250-18757500
BEBiglen403900195002500-11750-23757000
BEHeimiswil414000200002500-11250-18757500
BEWattenwil424000200002500-11250-18757500
BENoflen403900195002500-11750-23757000
BEHagneck403900195002500-11750-23757000
BEUrtenen-Schönbühl393800190002500-12250-28756500
BEFarnern403900195002500-11750-23757000
BETäuffelen403900195002500-11750-23757000
BEIns403900195002500-11750-23757000
BEIffwil383700185002500-12750-33756000
BEKirchlindach393800190002500-12250-28756500
BELaupen403900195002500-11750-23757000
BEBern393800190002500-12250-28756500
BELangenthal383700185002500-12750-33756000
BEWorb403900195002500-11750-23757000
BERubigen393800190002500-12250-28756500
BEGrindelwald414000200002500-11250-18757500
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ZHUetikon a.S.302900145002500-16750-73752000
ZHMönchaltorf323100155002500-15750-63753000
ZHStäfa302900145002500-16750-73752000
ZHRichterswil323100155002500-15750-63753000
ZHOberembrach333200160002500-15250-58753500
ZHRegensberg323000150002500-16250-68752500
ZHAdliswil313000150002500-16250-68752500
ZHBoppelsen302900145002500-16750-73752000
ZHZollikon292900145002500-16750-73752000
ZHNeerach292800140002500-17250-78751500
ZHBassersdorf323000150002500-16250-68752500
ZHSeuzach302900145002500-16750-73752000
ZHStallikon313000150002500-16250-68752500
ZHOberengstringen323100155002500-15750-63753000
ZHGossau333200160002500-15250-58753500
ZHEllikon a.d.Th.333200160002500-15250-58753500
ZHHagenbuch323100155002500-15750-63753000
ZHSteinmaur323100155002500-15750-63753000
ZHEgg313000150002500-16250-68752500
ZHHüntwangen313000150002500-16250-68752500
ZHKüsnacht292800140002500-17250-78751500
ZHOpfikon313000150002500-16250-68752500
ZHOberweningen313100155002500-15750-63753000
ZHHausen a.A.323100155002500-15750-63753000
ZHWald333200160002500-15250-58753500
ZHDinhard302900145002500-16750-73752000
GEGenève403900195002500-11750-23757000
GERussin393800190002500-12250-28756500
GEPlan-les-Ouates393700185002500-12750-33756000
GEChoulex403900195002500-11750-23757000
GEChêne-Bougeries393700185002500-12750-33756000
GEPuplinge403900195002500-11750-23757000
GELaconnex403900195002500-11750-23757000
GESatigny393800190002500-12250-28756500
GECologny383600180002500-13250-38755500
GEGy403900195002500-11750-23757000
GEChancy413900195002500-11750-23757000
GECollex-Bossy403900195002500-11750-23757000
GEThônex403900195002500-11750-23757000
GEHermance403800190002500-12250-28756500
GEAnières383700185002500-12750-33756000
GEConfignon413900195002500-11750-23757000
GEMeyrin403900195002500-11750-23757000
GEJussy403800190002500-12250-28756500
GEBernex414000200002500-11250-18757500
GEVernier414000200002500-11250-18757500
GEMeinier403800190002500-12250-28756500
GEGrand-Saconnex403900195002500-11750-23757000
GETroinex393800190002500-12250-28756500
GECorsier393800190002500-12250-28756500
GEPerly-Certoux403900195002500-11750-23757000
GEPregny-Chambésy383700185002500-12750-33756000
GEOnex414000200002500-11250-18757500
GECéligny383700185002500-12750-33756000
GECollonge-Bellerive383700185002500-12750-33756000
GEGenthod373600180002500-13250-38755500
GEBellevue403800190002500-12250-28756500
GEBardonnex403900195002500-11750-23757000
GEVeyrier393800190002500-12250-28756500
GEPresinge403800190002500-12250-28756500
GEVandoeuvres383600180002500-13250-38755500
GESoral403900195002500-11750-23757000
GEDardagny414000200002500-11250-18757500
GECartigny403900195002500-11750-23757000
GEVersoix403900195002500-11750-23757000
GELancy413900195002500-11750-23757000
GECarouge393800190002500-12250-28756500
GEAvusy414000200002500-11250-18757500
GEAire-la-ville414000200002500-11250-18757500
GEAvully413900195002500-11750-23757000
GEChêne-Bourg403900195002500-11750-23757000
SOBellach373600180002500-13250-38755500
SOBüren383700185002500-12750-33756000
SOBalsthal373600180002500-13250-38755500
SOEtziken383700185002500-12750-33756000
SOHubersdorf363600180002500-13250-38755500
SOLaupersdorf373600180002500-13250-38755500
SOLommiswil373600180002500-13250-38755500
SODeitingen373600180002500-13250-38755500
SOObergösgen373600180002500-13250-38755500
SOGempen373600180002500-13250-38755500
SODornach333300165002500-14750-53754000
SOHägendorf353500175002500-13750-43755000
SOMessen373600180002500-13250-38755500
SOOberdorf373600180002500-13250-38755500
SOKappel bei Olten373600180002500-13250-38755500
SOErlinsbach343300165002500-14750-53754000
SOLostorf353500175002500-13750-43755000
SORiedholz363500175002500-13750-43755000
SOHauenstein-Ifenthal383700185002500-12750-33756000
SODulliken363600180002500-13250-38755500
SOWangen bei Olten363600180002500-13250-38755500
SORodersdorf373600180002500-13250-38755500
SOWalterswil373600180002500-13250-38755500
SORickenbach343200160002500-15250-58753500
SOHofstetten - Flüh363500175002500-13750-43755000
SOOekingen363600180002500-13250-38755500
SOAeschi363500175002500-13750-43755000
SOTrimbach373600180002500-13250-38755500
SOAedermannsdorf373600180002500-13250-38755500
SOOensingen353500175002500-13750-43755000
SOKestenholz363600180002500-13250-38755500
SONiedergösgen353400170002500-14250-48754500
SOGunzgen353500175002500-13750-43755000
SORecherswil373600180002500-13250-38755500
SOFulenbach353400170002500-14250-48754500
SOBiberist373600180002500-13250-38755500
SOBuchegg363500175002500-13750-43755000
SOSchnottwil383700185002500-12750-33756000
SOWitterswil363500175002500-13750-43755000
SOHüniken353400170002500-14250-48754500
SOHärkingen333300165002500-14750-53754000
SOOberbuchsiten363500175002500-13750-43755000
SOBolken383800190002500-12250-28756500
SOSelzach353400170002500-14250-48754500
SOBettlach343300165002500-14750-53754000
SOLohn-Ammannsegg343400170002500-14250-48754500
SOBoningen363500175002500-13750-43755000
SOMetzerlen-Mariastein373700185002500-12750-33756000
SOLuterbach383700185002500-12750-33756000
SORohr373600180002500-13250-38755500
SOBeinwil383800190002500-12250-28756500
SOKleinlützel383700185002500-12750-33756000
LURoggliswil343300165002500-14750-53754000
LUSursee323100155002500-15750-63753000
LUPfaffnau333100155002500-15750-63753000
LUHochdorf333200160002500-15250-58753500
LUHasle353400170002500-14250-48754500
LUNottwil333200160002500-15250-58753500
LUDierikon333100155002500-15750-63753000
LUAltwis363500175002500-13750-43755000
LUNebikon323100155002500-15750-63753000
LUAlberswil343200160002500-15250-58753500
LUPfaffnau-St.Urban333100155002500-15750-63753000
LUMenznau363500175002500-13750-43755000
LUAltbüron353400170002500-14250-48754500
LUReiden343300165002500-14750-53754000
LUBuchrain333200160002500-15250-58753500
LUWauwil343200160002500-15250-58753500
LUVitznau302800140002500-17250-78751500
LUEschenbach302900145002500-16750-73752000
LUGreppen323100155002500-15750-63753000
LURömerswil343200160002500-15250-58753500
LUBüron343300165002500-14750-53754000
LURothenburg323100155002500-15750-63753000
LUWolhusen353400170002500-14250-48754500
LUHorw302900145002500-16750-73752000
LUGisikon313000150002500-16250-68752500
LUMeierskappel343300165002500-14750-53754000
LUEttiswil343200160002500-15250-58753500
LUWillisau343300165002500-14750-53754000
LUUfhusen353400170002500-14250-48754500
LUGrossdietwil343300165002500-14750-53754000
LURoot323100155002500-15750-63753000
LUSchlierbach313000150002500-16250-68752500
LUKnutwil343200160002500-15250-58753500
LULuthern353400170002500-14250-48754500
LUTriengen312900145002500-16750-73752000
LUBallwil312900145002500-16750-73752000
LUHonau323100155002500-15750-63753000
LUWerthenstein353400170002500-14250-48754500
LULuzern323100155002500-15750-63753000
LUMalters333200160002500-15250-58753500
LUGrosswangen333200160002500-15250-58753500
LUEbikon323100155002500-15750-63753000
LUAltishofen323100155002500-15750-63753000
LUEich302900145002500-16750-73752000
LUEbersecken353400170002500-14250-48754500
LURickenbach343300165002500-14750-53754000
LUDoppleschwand353400170002500-14250-48754500
LUEscholzmatt-Marbach333200160002500-15250-58753500
LUWeggis302900145002500-16750-73752000
LUUdligenswil333100155002500-15750-63753000
LUBeromünster333100155002500-15750-63753000
LUEgolzwil333200160002500-15250-58753500
LUSchötz343300165002500-14750-53754000
LURomoos343300165002500-14750-53754000
LUSchenkon282700135002500-17750-83751000
LUMeggen272600130002500-18250-8875500
LUFischbach353400170002500-14250-48754500
LUKriens333200160002500-15250-58753500
LURain323100155002500-15750-63753000
LUAdligenswil333200160002500-15250-58753500
LUEntlebuch343300165002500-14750-53754000
LUNeuenkirch333200160002500-15250-58753500
LUGettnau353400170002500-14250-48754500
LUHildisrieden313000150002500-16250-68752500
LURuswil343300165002500-14750-53754000
LUButtisholz333200160002500-15250-58753500
LUSchongau343300165002500-14750-53754000
LUMauensee333200160002500-15250-58753500
LUHitzkirch343200160002500-15250-58753500
LUSchüpfheim343300165002500-14750-53754000
LUHohenrain343300165002500-14750-53754000
LUWikon333200160002500-15250-58753500
LUAesch333200160002500-15250-58753500
LUZell333200160002500-15250-58753500
LUFlühli333200160002500-15250-58753500
LUHergiswil343300165002500-14750-53754000
LUEmmen333200160002500-15250-58753500
LUOberkirch313000150002500-16250-68752500
LUDagmersellen333100155002500-15750-63753000
LUSchwarzenberg343300165002500-14750-53754000
LUSempach333100155002500-15750-63753000
LUInwil323100155002500-15750-63753000
LUErmensee343300165002500-14750-53754000
LUGeuensee343300165002500-14750-53754000
NWBuochs282700135002500-17750-83751000
NWBeckenried272600130002500-18250-8875500
NWStans292800140002500-17250-78751500
NWOberdorf282700135002500-17750-83751000
NWEnnetbürgen262600130002500-18250-8875500
NWWolfenschiessen303000150002500-16250-68752500
NWHergiswil262500125002500-18750-93750
NWDallenwil292800140002500-17250-78751500
NWStansstad262600130002500-18250-8875500
NWEmmetten282700135002500-17750-83751000
NWEnnetmoos282800140002500-17250-78751500
SOLüterswil-Gächliwil373500175002500-13750-43755000
SODrei Höfe363500175002500-13750-43755000
SODäniken323100155002500-15750-63753000
SOZuchwil373600180002500-13250-38755500
SOGerlafingen383700185002500-12750-33756000
SOSubingen373700185002500-12750-33756000
SOHimmelried373600180002500-13250-38755500
SORüttenen363500175002500-13750-43755000
SOFeldbrunnen-St. Niklaus313000150002500-16250-68752500
SOLangendorf363500175002500-13750-43755000
SOHochwald373500175002500-13750-43755000
SOSolothurn363500175002500-13750-43755000
SOGretzenbach363500175002500-13750-43755000
SOFehren383700185002500-12750-33756000
SONeuendorf363600180002500-13250-38755500
SOWinznau373500175002500-13750-43755000
SOBärschwil373600180002500-13250-38755500
SOBalm bei Günsberg353400170002500-14250-48754500
SOEppenberg-Wöschnau343400170002500-14250-48754500
SONuglar - St. Pantaleon373600180002500-13250-38755500
SOMeltingen383700185002500-12750-33756000
SOWolfwil373500175002500-13750-43755000
SOObergerlafingen353400170002500-14250-48754500
SOMatzendorf383700185002500-12750-33756000
SOLüterkofen-Ichertswil363500175002500-13750-43755000
SOZullwil373700185002500-12750-33756000
SOBättwil373600180002500-13250-38755500
SOErschwil383700185002500-12750-33756000
SOBreitenbach363500175002500-13750-43755000
SOKammersrohr302900145002500-16750-73752000
SOEgerkingen353400170002500-14250-48754500
SOStüsslingen373500175002500-13750-43755000
SOKriegstetten373600180002500-13250-38755500
SOLüsslingen-Nennigkofen373500175002500-13750-43755000
SOStarrkirch-Wil363500175002500-13750-43755000
SOGünsberg363600180002500-13250-38755500
SONiederbuchsiten363500175002500-13750-43755000
SOBiezwil373600180002500-13250-38755500
SOSchönenwerd363500175002500-13750-43755000
SOUnterramsern363500175002500-13750-43755000
SOGrenchen373600180002500-13250-38755500
SOHalten373500175002500-13750-43755000
SOHorriwil373600180002500-13250-38755500
SOHolderbank393800190002500-12250-28756500
SOKienberg383700185002500-12750-33756000
SOBüsserach363600180002500-13250-38755500
SHSiblingen373700185002500-12750-33756000
SHSchaffhausen363500175002500-13750-43755000
SHBüttenhardt363600180002500-13250-38755500
SHNeuhausen363600180002500-13250-38755500
SHDörflingen333300165002500-14750-53754000
SHWilchingen383700185002500-12750-33756000
SHSchleitheim383700185002500-12750-33756000
SHGächlingen383700185002500-12750-33756000
SHBuchberg343300165002500-14750-53754000
SHBeringen353500175002500-13750-43755000
SHLöhningen343400170002500-14250-48754500
SHTrasadingen383700185002500-12750-33756000
SHRamsen373700185002500-12750-33756000
SHStetten323100155002500-15750-63753000
SHHemishofen373600180002500-13250-38755500
SHMerishausen383700185002500-12750-33756000
SHOberhallau383700185002500-12750-33756000
SHRüdlingen333300165002500-14750-53754000
SHHallau383700185002500-12750-33756000
SHBeggingen383800190002500-12250-28756500
SHThayngen353500175002500-13750-43755000
SHBuch363600180002500-13250-38755500
SHStein am Rhein363500175002500-13750-43755000
SHNeunkirch363600180002500-13250-38755500
SHBargen373700185002500-12750-33756000
SHLohn363600180002500-13250-38755500
SOMümliswil-Ramiswil383700185002500-12750-33756000
SOHerbetswil383700185002500-12750-33756000
SOWisen373700185002500-12750-33756000
SOSeewen383700185002500-12750-33756000
SOWelschenrohr373700185002500-12750-33756000
SOGänsbrunnen383700185002500-12750-33756000
SONunningen373600180002500-13250-38755500
URUnterschächen272700135002500-17750-83751000
URWassen282700135002500-17750-83751000
URAltdorf272600130002500-18250-8875500
URGurtnellen292800140002500-17250-78751500
URFlüelen272600130002500-18250-8875500
URSilenen282700135002500-17750-83751000
URSisikon292800140002500-17250-78751500
URBauen272600130002500-18250-8875500
URSchattdorf272600130002500-18250-8875500
URSeelisberg282700135002500-17750-83751000
URErstfeld272700135002500-17750-83751000
URHospental272600130002500-18250-8875500
URAndermatt292800140002500-17250-78751500
URGöschenen282700135002500-17750-83751000
URAttinghausen272600130002500-18250-8875500
URSpiringen282700135002500-17750-83751000
URBürglen272600130002500-18250-8875500
URRealp272600130002500-18250-8875500
URIsenthal282700135002500-17750-83751000
URSeedorf262600130002500-18250-8875500
SODerendingen373600180002500-13250-38755500
SOGrindel383700185002500-12750-33756000
SOOlten353500175002500-13750-43755000
SOFlumenthal373600180002500-13250-38755500

Quelle: Taxware 2018

Lesebeispiel: Gemeinde Zürich; erst sobald ca. 20 Jahre die Rente bezogen wurde ist ein Einkauf mit einem Rentenbezug lohnenswert. Wird die Rente weniger als 20 Jahre bezogen so ist ein solcher Einkauf, nach Steuern berechnet, weniger interessant.

Einkauf mit späterem Kapitalbezug

Eine weitere Optimierungsmöglichkeit stellt der Einkauf in die Pensionskasse mit einem späteren Kapitalbezug dar. Auch in diesem Fall kann der Einkaufsbetrag dem steuerbaren Einkommen in Abzug gebracht werden. Bei Auszahlung des einbezahlten Kapitals wird einmalig der Kapitalauszahlungssteuersatz fällig. Die Pensionskasse wird somit als “Sparstrumpf” genutzt.

Wichtig! Um den Einkauf steuerlich absetzen zu können muss dieser spätestens drei Jahre vor einem allfälligen Kapitalbezug erfolgen. Wird diese Frist nicht eingehalten so ist der einbezahlte Betrag steuerlich nicht abzugsfähig und unter Umständen kann dieser für einen Kapitalbezug gesperrt sein.

Auch ein Einkauf mit späterem Kapitalbezug sollte nach Möglichkeit auf verschiedene Steuerjahre verteilt werden.

Beispiel: Verheiratetes Paar, steuerbares Einkommen CHF 150’000, Konfession: andere, kinderlos, Einkauf von jährlich CHF 20’000 über 5 Jahre (bis 3 Jahre vor Pensionierung). Kapitalbezug ausschliesslich des Einkaufsbetrags mit Alter 65, kein weiterer Kapitalbezug.

Die nachstehende Tabelle zeigt die Rendite von Einkäufen, unter Berücksichtigung der anfallenden Steuern, für sämtliche Gemeinden der Schweiz (Einzelne Gemeinden über das Suchfeld filtern, alle Angaben in CHF, auf Hundert gerundet).

KantonGemeindeGrenzsteuersatz %Steuerersparnis totalAuszahlungsbetragRendite %
AGMülligen35348001011007.55
AGSpreitenbach35347001011007.41
AGMeisterschwanden31307001018006.5
AGLupfig33334001013007.18
AGRüfenach36357001010007.66
AGUntersiggenthal34344001012007.43
AGDottikon34336001013007.18
AGTurgi35352001010007.53
AGMumpf36361001009007.78
AGOthmarsingen35349001011007.55
AGMoosleerau36358001009007.78
AGHornussen36364001008007.9
AGSins34344001012007.43
AGReinach36358001009007.78
AGZufikon33327001014006.94
AGBirmenstorf34336001013007.18
AGDintikon33334001013007.18
AGBeinwil am See34344001012007.43
AGMühlau36356001010007.66
AGOberrüti35351001011007.55
AGHausen b. Brugg34336001013007.18
AGKillwangen34344001012007.43
AGWettingen33334001013007.18
AGNiederlenz36359001009007.78
AGBüttikon34338001013007.31
AGJonen33334001013007.18
AGElfingen35353001010007.66
AGMuri35348001011007.55
AGMöhlin35354001010007.66
AGObersiggenthal34342001012007.3
AGFisibach36357001010007.66
AGGipf-Oberfrick34341001012007.3
AGNiederwil34338001013007.31
AGZurzach35354001010007.66
AGUnterlunkhofen32322001015006.83
AGBrittnau36358001009007.78
AGAttelwil34337001013007.18
AGMurgenthal36357001010007.66
AGZeihen36356001010007.66
AGBirrhard35354001010007.66
AGBrugg34339001012007.3
AGReitnau36356001010007.66
AGLenzburg35347001011007.41
AGSchinznach Bad35349001011007.55
AGMerenschwand34338001013007.31
AGWölflinswil36361001009007.78
AGZeiningen35351001011007.55
AGEffingen36358001009007.78
AGDürrenäsch32324001015006.95
AGBünzen35352001010007.53
AGKaiseraugst32323001015006.95
AGMellingen34344001012007.43
AGOlsberg33334001013007.18
AGBirr36359001009007.78
AGDöttingen35349001011007.55
AGLengnau35348001011007.55
AGFahrwangen36357001010007.66
AGAmmerswil34337001013007.18
AGHägglingen35347001011007.41
AGOberhof36359001009007.78
AGSchöftland34339001012007.3
AGWohlenschwil36358001009007.78
AGWohlen35352001010007.53
AGBerikon33331001014007.07
AGFischbach-Göslikon35348001011007.55
AGFull-Reuenthal36364001008007.9
AGOeschgen35352001010007.53
AGBözberg34338001013007.31
AGSisseln32319001016006.84
AGSchafisheim34341001012007.3
AGSchlossrued36362001009007.78
AGIslisberg33334001013007.18
AGGansingen35354001010007.66
AGHunzenschwil34344001012007.43
AGSarmenstorf34339001012007.3
AGHerznach36358001009007.78
AGMuhen35354001010007.66
AGUerkheim36364001008007.9
AGRekingen36364001008007.9
AGSeengen32319001016006.84
AGLeimbach35354001010007.66
AGFrick34338001013007.31
AGSchmiedrued-Walde35354001010007.66
AGKallern35349001011007.55
AGMünchwilen35345001011007.41
AGFreienwil35351001011007.55
AGUnterkulm36357001010007.66
AGHolziken35348001011007.55
AGBremgarten34336001013007.18
AGVilligen33326001015006.95
AGUezwil35348001011007.55
AGSafenwil35354001010007.66
AGBurg36361001009007.78
AGEggenwil35345001011007.41
AGWiliberg35351001011007.55
AGWindisch36357001010007.66
AGTägerig36355001010007.66
AGEnnetbaden34339001012007.3
AGRudolfstetten-Friedlisberg34337001013007.18
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TIBrissago39391901009008.63
TISessa41406501007009.03
TISerravalle41413701006009.31
TILugano39391901009008.63
TIGorduno42421001004009.43
TIChiasso40402101007008.88
TIBodio42421001004009.43
TIGnosca42421001004009.43
TIGravesano39391901009008.63
TIMorbio Inferiore41409301006009.16
TIAstano42421001004009.43
TICadempino36359901013007.85
TILavizzara41406501007009.03
TICadenazzo41409301006009.16
TIBreggia41413701006009.31
TIGiubiasco41406501007009.03
TIVezia38377301011008.23
TIGordola40397701008008.9
TIOsogna42421001004009.43
TIPreonzo41413701006009.31
TIOnsernone41413701006009.31
TIMorcote38377301011008.23
TISorengo37370001012008.11
TIManno37370001012008.11
TIMendrisio38384701010008.5
TICroglio39391901009008.63
TICademario41413701006009.31
TIVernate39391901009008.63
TIBrusino Arsizio41406501007009.03
TIBioggio36361301013007.85
TIAirolo41406501007009.03
TIPorza36359901013007.85
TICevio41406501007009.03
TIGrancia38384701010008.5
TITerre di Pedemonte41413701006009.31
TIPonte Capriasca39391901009008.63
TILocarno41406501007009.03
TIAcquarossa41413701006009.31
TIVogorno42421001004009.43
TISant'Antonino37370001012008.11
TIMonte Carasso40402101007008.88
TIRonco Sopra Ascona38384701010008.5
TINovaggio42421001004009.43
TICollina D'Oro37370001012008.11
TICresciano42416601005009.29
TIGambarogno40399201008008.9
TIFaido42421001004009.43
TISementina41406501007009.03
TIBalerna40396201008008.75
TIIsone41409301006009.16
TINeggio41406501007009.03
TICapriasca41413701006009.31
TIVergeletto39389001009008.63
TISant'Antonio41413701006009.31
TIPersonico41406501007009.03
TIBissone37373001011008.23
TICorippo42421001004009.43
TIMosogno42421001004009.43
TIGiornico42421001004009.43
TIGudo42421001004009.43
TIBedigliora42421001004009.43
TIMuzzano38384701010008.5
TIMiglieglia42421001004009.43
TIParadiso36362801013007.99
ZHZürich37370901000007.9
ZHKnonau36362201002007.66
ZHHittnau37369801001007.92
ZHTrüllikon36362201002007.66
ZHWasterkingen36358801003007.68
ZHHüttikon37366601001007.78
ZHHenggart36356601003007.54
ZHZumikon33333601008007.09
ZHElsau37373101000008.04
ZHNiederweningen36358801003007.68
ZHDachsen36360001003007.68
ZHRüschlikon33325801009006.85
ZHMännedorf34344501006007.32
ZHKleinandelfingen36361001002007.66
ZHBenken37369801001007.92
ZHIllnau-Effretikon37366601001007.78
ZHOetwil a.d.L.34343401006007.32
ZHAndelfingen37365401002007.8
ZHSchlieren37365401002007.8
ZHEmbrach37369801001007.92
ZHSchönenberg37365401002007.8
ZHObfelden37373101000008.04
ZHSchleinikon36361001002007.66
ZHVolketswil35350001004007.42
ZHWallisellen35346701005007.31
ZHDürnten37366601001007.78
ZHWeisslingen35351101004007.42
ZHElgg (SG Hofstetten)37373101000008.04
ZHEglisau36364401002007.8
ZHUster (SG Nänikon)36355601003007.54
ZHPfäffikon36355601003007.54
ZHOberstammheim3837640999008.02
ZHWangen-Brüttisellen35345601005007.31
ZHHettlingen35347801005007.44
ZHBäretswil35352201004007.42
ZHNiederglatt36357801003007.68
ZHWädenswil36356601003007.54
ZHUrdorf37369801001007.92
ZHBauma37367601001007.92
ZHHofstetten3938860997008.41
ZHFlurlingen36363201002007.8
ZHElgg37373101000008.04
ZHNiederhasli36362201002007.66
ZHHütten3938860997008.41
ZHTurbenthal (Pirg)37369801001007.92
ZHMarthalen36364401002007.8
ZHBuch a.I.36360001003007.68
ZHDietikon3838190998008.15
ZHWinkel32323601010006.87
ZHThalheim a.d.Th.36357801003007.68
ZHWeiningen35351101004007.42
ZHNürensdorf34339001007007.21
ZHDänikon36362201002007.66
ZHFehraltorf36357801003007.68
ZHDinhard (SG Seuzach)33333601008007.09
ZHThalwil33333601008007.09
ZHWaltalingen3838300998008.29
ZHOberglatt37374201000008.04
ZHWiesendangen34339001007007.21
ZHStadel36363201002007.8
ZHDällikon36360001003007.68
ZHAffoltern a.A.3837640999008.02
ZHHerrliberg33325801009006.85
ZHHöri37365401002007.8
ZHPfungen36363201002007.8
ZHBonstetten36361001002007.66
ZHHedingen36355601003007.54
ZHHumlikon37373101000008.04
ZHDielsdorf35350001004007.42
ZHWettswil a.A.34338001007007.21
ZHFreienstein-Teufen35346701005007.31
ZHRheinau3838300998008.29
ZHDübendorf36355601003007.54
ZHHochfelden37367601001007.92
ZHWinterthur3837640999008.02
ZHVolken37370901000007.9
ZHOetwil a.S.37370901000007.9
ZHWetzikon37370901000007.9
ZHBachenbülach36356601003007.54
ZHBülach36362201002007.66
ZHRickenbach36356601003007.54
ZHHombrechtikon37370901000007.9
ZHGreifensee34340201006007.19
ZHOberrieden34336801007007.08
ZHMaur34335801007007.08
ZHWildberg3838300998008.29
ZHOssingen37369801001007.92
ZHBirmensdorf36361001002007.66
ZHRifferswil3938860997008.41
ZHBachs3838300998008.29
ZHGrüningen36364401002007.8
ZHHinwil37365401002007.8
ZHGeroldswil35346701005007.31
ZHErlenbach33327001009006.85
ZHAeugst a.A.35345601005007.31
ZHKappel a.A.36363201002007.8
ZHBerg a.I.36360001003007.68
ZHUnterstammheim37374201000008.04
ZHWila3837640999008.02
ZHFeuerthalen37365401002007.8
ZHSchlatt3838080999008.16
ZHLindau37366601001007.78
ZHGlattfelden36363201002007.8
ZHAdlikon37370901000007.9
ZHTurbenthal (Steinenbach)3837970999008.16
ZHRümlang36357801003007.68
ZHLaufen-Uhwiesen36360001003007.68
ZHDägerlen37370901000007.9
ZHSchwerzenbach35353301004007.56
ZHRüti37373101000008.04
ZHKloten36355601003007.54
ZHUitikon33331401008006.96
ZHOttenbach37368801001007.92
ZHRegensdorf37369801001007.92
ZHUster36360001003007.68
ZHBrütten34338001007007.21
ZHSchöfflisdorf36357801003007.68
ZHTruttikon3837640999008.02
ZHBubikon35352201004007.42
ZHRorbas35354401004007.56
ZHAdlikon (SG Andelfingen)3837750999008.02
ZHBuchs36362201002007.66
ZHFlaach36361001002007.66
ZHHirzel3838300998008.29
ZHUnterengstringen35350001004007.42
ZHMettmenstetten35351101004007.42
ZHDietlikon34344501006007.32
ZHTurbenthal37374201000008.04
ZHRafz36364401002007.8
ZHSeegräben36364401002007.8
ZHMaschwanden3838300998008.29
ZHAltikon37365401002007.8
ZHFällanden35345601005007.31
ZHWil35353301004007.56
ZHWeiach34343401006007.32
ZHDorf36360001003007.68
ZHOtelfingen35352201004007.42
ZHDättlikon37365401002007.8
ZHNeftenbach36360001003007.68
ZHLangnau a.A.35352201004007.42
ZHHorgen34335801007007.08
ZHAesch34335801007007.08
ZHZell37374201000008.04
ZHKilchberg32323601010006.87
ZHLufingen34338001007007.21
ZHRussikon36364401002007.8
ZHMeilen33327001009006.85
ZHFischenthal3837970999008.16
ZHUetikon a.S.34335801007007.08
ZHMönchaltorf36362201002007.66
ZHStäfa34339001007007.21
ZHRichterswil36358801003007.68
ZHOberembrach37368801001007.92
ZHRegensberg36360001003007.68
ZHAdliswil35352201004007.42
ZHBoppelsen34340201006007.19
ZHZollikon33330201008006.96
ZHNeerach32323601010006.87
ZHBassersdorf36360001003007.68
ZHSeuzach34341201006007.19
ZHStallikon35347801005007.44
ZHOberengstringen36363201002007.8
ZHGossau37370901000007.9
ZHEllikon a.d.Th.37370901000007.9
ZHHagenbuch36363201002007.8
ZHSteinmaur36358801003007.68
ZHEgg35347801005007.44
ZHHüntwangen35351101004007.42
ZHKüsnacht32324701009006.85
ZHOpfikon35348901005007.44
ZHOberweningen35354401004007.56
ZHHausen a.A.36363201002007.8
ZHWald37374201000008.04
ZHDinhard34338001007007.21
GEGenève41412101016009.34
GERussin40403301017009.2
GEPlan-les-Ouates40396901017008.91
GEChoulex41409701016009.34
GEChêne-Bougeries39393701018008.93
GEPuplinge41412901015009.47
GELaconnex41409701016009.34
GESatigny40401701017009.06
GECologny39388901018008.78
GEGy41412901015009.47
GEChancy42420901015009.62
GECollex-Bossy41412901015009.47
GEThônex41409701016009.34
GEHermance41406501016009.19
GEAnières39392101018008.78
GEConfignon41414501015009.47
GEMeyrin41409701016009.34
GEJussy41406501016009.19
GEBernex42416101015009.47
GEVernier42419301015009.62
GEMeinier41406501016009.19
GEGrand-Saconnex41409701016009.34
GETroinex40403301017009.2
GECorsier40395301017008.91
GEPerly-Certoux41408101016009.34
GEPregny-Chambésy39390501018008.78
GEOnex42420101015009.62
GECéligny39392101018008.78
GECollonge-Bellerive39387301018008.64
GEGenthod38379301019008.51
GEBellevue40404901016009.19
GEBardonnex41408101016009.34
GEVeyrier40400101017009.06
GEPresinge40404901016009.19
GEVandoeuvres39388901018008.78
GESoral41412901015009.47
GEDardagny42416101015009.47
GECartigny41408101016009.34
GEVersoix41412101016009.34
GELancy41414501015009.47
GECarouge40401701017009.06
GEAvusy42419301015009.62
GEAire-la-ville42419301015009.62
GEAvully42420901015009.62
GEChêne-Bourg41412901015009.47
SOBellach39393301006008.72
SOBüren40399101005008.85
SOBalsthal39393301006008.72
SOEtziken40399101005008.85
SOHubersdorf39386401007008.45
SOLaupersdorf40397901005008.85
SOLommiswil40395601005008.7
SODeitingen39387601006008.57
SOObergösgen39389901006008.57
SOGempen39389901006008.57
SODornach35354301012007.7
SOHägendorf37372601009008.2
SOMessen39393301006008.72
SOOberdorf39393301006008.72
SOKappel bei Olten39389901006008.57
SOErlinsbach36362301010007.8
SOLostorf38375001008008.18
SORiedholz38381801007008.3
SOHauenstein-Ifenthal40402601004008.98
SODulliken39386401007008.45
SOWangen bei Olten39386401007008.45
SORodersdorf39393301006008.72
SOWalterswil39393301006008.72
SORickenbach36358801011007.82
SOHofstetten - Flüh38383001007008.45
SOOekingen39386401007008.45
SOAeschi38381801007008.3
SOTrimbach39393301006008.72
SOAedermannsdorf40397901005008.85
SOOensingen37372601009008.2
SOKestenholz39386401007008.45
SONiedergösgen37370301009008.06
SOGunzgen37373801009008.2
SORecherswil39387601006008.57
SOFulenbach38376101008008.18
SOBiberist40396801005008.7
SOBuchegg38381801007008.3
SOSchnottwil40399101005008.85
SOWitterswil38384101007008.45
SOHüniken38376101008008.18
SOHärkingen35352001012007.56
SOOberbuchsiten38381801007008.3
SOBolken40404901004008.98
SOSelzach38376101008008.18
SOBettlach36358801011007.82
SOLohn-Ammannsegg36364601010007.94
SOBoningen38381801007008.3
SOMetzerlen-Mariastein40397901005008.85
SOLuterbach40399101005008.85
SORohr39393301006008.72
SOBeinwil40403701004008.98
SOKleinlützel40404901004008.98
LURoggliswil3635620999007.47
LUSursee33330101004006.89
LUPfaffnau34335901003007.01
LUHochdorf34344601001007.24
LUHasle3636200998007.59
LUNottwil34338801003007.14
LUDierikon34335901003007.01
LUAltwis3737360995007.95
LUNebikon33333001004007.03
LUAlberswil35347501001007.24
LUPfaffnau-St.Urban34335901003007.01
LUMenznau3737360995007.95
LUAltbüron3636200998007.59
LUReiden3635620999007.47
LUBuchrain34338801003007.14
LUWauwil35347501001007.24
LUVitznau30304001010006.36
LUEschenbach31309801009006.47
LUGreppen33333001004007.03
LURömerswil35347501001007.24
LUBüron3635620999007.47
LURothenburg33333001004007.03
LUWolhusen3636200998007.59
LUHorw31312701008006.58
LUGisikon32321401006006.67
LUMeierskappel35353401000007.49
LUEttiswil35347501001007.24
LUWillisau35350401000007.35
LUUfhusen3636200998007.59
LUGrossdietwil3635620999007.47
LURoot33327201005006.78
LUSchlierbach32324301006006.8
LUKnutwil35347501001007.24
LULuthern3636200998007.59
LUTriengen32315601007006.56
LUBallwil32315601007006.56
LUHonau33333001004007.03
LUWerthenstein3636200998007.59
LULuzern33330101004006.89
LUMalters34341701002007.12
LUGrosswangen34338801003007.14
LUEbikon33333001004007.03
LUAltishofen33327201005006.78
LUEich31309801009006.47
LUEbersecken3636200998007.59
LURickenbach35353401000007.49
LUDoppleschwand3636200998007.59
LUEscholzmatt-Marbach34344601001007.24
LUWeggis31312701008006.58
LUUdligenswil34335901003007.01
LUBeromünster34335901003007.01
LUEgolzwil34344601001007.24
LUSchötz35353401000007.49
LURomoos35350401000007.35
LUSchenkon29292401012006.02
LUMeggen28277101016005.73
LUFischbach3636200998007.59
LUKriens34338801003007.14
LURain33333001004007.03
LUAdligenswil34344601001007.24
LUEntlebuch35350401000007.35
LUNeuenkirch34338801003007.14
LUGettnau3636200998007.59
LUHildisrieden32324301006006.8
LURuswil35350401000007.35
LUButtisholz34344601001007.24
LUSchongau35350401000007.35
LUMauensee34344601001007.24
LUHitzkirch35347501001007.24
LUSchüpfheim3635620999007.47
LUHohenrain35353401000007.49
LUWikon34344601001007.24
LUAesch34338801003007.14
LUZell34344601001007.24
LUFlühli34344601001007.24
LUHergiswil35350401000007.35
LUEmmen34341701002007.12
LUOberkirch32318501007006.69
LUDagmersellen34335901003007.01
LUSchwarzenberg35350401000007.35
LUSempach34335901003007.01
LUInwil33333001004007.03
LUErmensee35350401000007.35
LUGeuensee3635620999007.47
NWBuochs29294001003005.99
NWBeckenried28284801005005.78
NWStans30296601002005.97
NWOberdorf29286801005005.78
NWEnnetbürgen27272101009005.49
NWWolfenschiessen3131450997006.39
NWHergiswil27268501010005.51
NWDallenwil30297201002005.97
NWStansstad27274401008005.59
NWEmmetten29289101004005.89
NWEnnetmoos29292301003005.87
SOLüterswil-Gächliwil39387601006008.57
SODrei Höfe39386401007008.45
SODäniken34341601014007.33
SOZuchwil40395601005008.7
SOGerlafingen40399101005008.85
SOSubingen40396801005008.7
SOHimmelried39392201006008.57
SORüttenen38378401008008.32
SOFeldbrunnen-St. Niklaus32324301016006.97
SOLangendorf38381801007008.3
SOHochwald39387601006008.57
SOSolothurn38378401008008.32
SOGretzenbach38381801007008.3
SOFehren40399101005008.85
SONeuendorf39385301007008.45
SOWinznau39388801006008.57
SOBärschwil39393301006008.72
SOBalm bei Günsberg37370301009008.06
SOEppenberg-Wöschnau36363501010007.94
SONuglar - St. Pantaleon39393301006008.72
SOMeltingen40402601004008.98
SOWolfwil39387601006008.57
SOObergerlafingen37370301009008.06
SOMatzendorf40404901004008.98
SOLüterkofen-Ichertswil38381801007008.3
SOZullwil40396801005008.7
SOBättwil39394501005008.7
SOErschwil41407101003008.96
SOBreitenbach38381801007008.3
SOKammersrohr32318601017006.86
SOEgerkingen37372601009008.2
SOStüsslingen39388801006008.57
SOKriegstetten39392201006008.57
SOLüsslingen-Nennigkofen39387601006008.57
SOStarrkirch-Wil38381801007008.3
SOGünsberg38383001007008.45
SONiederbuchsiten38378401008008.32
SOBiezwil39393301006008.72
SOSchönenwerd38381801007008.3
SOUnterramsern38381801007008.3
SOGrenchen39392201006008.57
SOHalten39387601006008.57
SOHorriwil39389901006008.57
SOHolderbank41410601003009.11
SOKienberg40404901004008.98
SOBüsserach38383001007008.45
SHSiblingen37369701019008.23
SHSchaffhausen36358701021007.99
SHBüttenhardt36364201020008.11
SHNeuhausen36362101020007.97
SHDörflingen33334801023007.35
SHWilchingen38377301019008.37
SHSchleitheim38380601018008.5
SHGächlingen38377301019008.37
SHBuchberg34337001023007.35
SHBeringen36356601021007.85
SHLöhningen34344601022007.6
SHTrasadingen38382701018008.64
SHRamsen37372901019008.37
SHStetten32322801025007.13
SHHemishofen37367501020008.11
SHMerishausen38377301019008.37
SHOberhallau38382701018008.64
SHRüdlingen33331601024007.24
SHHallau38377301019008.37
SHBeggingen38384801018008.64
SHThayngen36355501021007.85
SHBuch36359801021007.99
SHStein am Rhein36358701021007.99
SHNeunkirch36363101020008.11
SHBargen37371801019008.23
SHLohn36363101020008.11
SOMümliswil-Ramiswil40399101005008.85
SOHerbetswil40402601004008.98
SOWisen40397901005008.85
SOSeewen40403701004008.98
SOWelschenrohr40397901005008.85
SOGänsbrunnen40399101005008.85
SONunningen39392201006008.57
URUnterschächen27274801006005.56
URWassen28284101003005.75
URAltdorf27268401008005.48
URGurtnellen29286201003005.75
URFlüelen27269201007005.46
URSilenen28275501006005.56
URSisikon29286201003005.75
URBauen27272001007005.46
URSchattdorf27265601008005.36
URSeelisberg28279101005005.66
URErstfeld27274101006005.56
URHospental27272001007005.46
URAndermatt29286201003005.75
URGöschenen28280501004005.64
URAttinghausen27269901007005.46
URSpiringen28282601004005.77
URBürglen27266301008005.36
URRealp27269201007005.46
URIsenthal28284101003005.75
URSeedorf26264901009005.37
SODerendingen40396801005008.7
SOGrindel40399101005008.85
SOOlten37373801009008.2
SOFlumenthal39393301006008.72

Quelle: Taxware 2018

Lesebeispiel: Gemeinde Spreitenbach (AG); bei einem Einkauf von jährlich CHF 20’000 über 5 Jahre und einem Grenzsteuersatz von 35% beläuft sich die gesamte Steuerersparnis auf rund CHF 34’700. Der Auszahlungsbetrag beträgt unter Berücksichtigung der bei Auszahlung fälligen Kapitalauszahlungssteuer ca. CHF 101’100. Damit beläuft sich die Rendite nach Steuern auf 7.41% pro Jahr.

Wo finde ich das aktuelle Einkaufspotenzial?

Das derzeit vorhandene Einkaufspotenzial kann dem Vorsorgeausweis entnommen werden. Dieser Betrag errechnet sich aus der Differenz zwischen dem aktuellen Guthaben und dem Guthaben das bestehen würde hätte der Vorsorgenehmer den heutigen Lohn seit Beginn der Einzahlungspflicht mit Alter 25.

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