A client asked us a very specific question:
In the Canton of Zurich, are pension-fund buy-ins of up to CHF 12,000 per year still tolerated if a capital withdrawal is made within the three-year blocking period?
We asked a specialist tax law firm to review Jurilo’s answer. Their verdict: specific praise for Jurilo.
The general tax rule is clear: where a pension-fund buy-in is followed by a capital withdrawal within three years, the tax deduction is generally disallowed. The Swiss Federal Supreme Court applies a strict approach.
The relevant detail, however, is specific to Zurich: for administrative assessment reasons, annual buy-ins of up to CHF 12,000 are generally not added back. Crucially, this is not an allowance. If a buy-in exceeds CHF 12,000 and a capital withdrawal follows within three years, the entire buy-in may be added back for tax purposes.
The tax experts confirmed the legal analysis and particularly highlighted that Jurilo had identified this Zurich-specific practice, including the relevant sources.
They are currently testing other legal AI tools that cost three to ten times more. None had highlighted this decisive point unless they were asked specifically about it and given the source.
Their conclusion: “Excellent answer from Jurilo. Congratulations.”
This is exactly what we are building Jurilo for: not merely general answers, but the details that matter — source-based, verifiable and available in seconds.