When can you withdraw 3a?
Pillar 3a is in principle locked until about 5 years before AVS age. The law allows early withdrawal in specific cases: buying or building your primary residence, repaying its mortgage, leaving Switzerland for good, becoming self-employed, or buying into the 2nd pillar. Property purchase is one of the most common reasons.
Primary residence only
Withdrawing 3a for housing is reserved for your primary residence — the one you live in yourself. It cannot fund a second home or a pure rental property. The capital must go toward the property (down payment, amortization), and the pension institution will request supporting documents.
Taxation of the withdrawal
The withdrawn 3a capital is taxed, but separately from the rest of your income and at a reduced rate ("capital benefit taxation"). The amount depends on your canton and the sum withdrawn. Optimization tip: staggering withdrawals from several 3a accounts across different years reduces the progressivity of this tax — hence the value of multiple accounts.