The payment of pension capital from pillar 3a and the pension fund is subject to a so-called capital payment tax, which, like income tax, is subject to a progression. In the vast majority of cases, the tax savings from staggering pillar 3a and pension fund payments are considerable. It is possible to open several pillar 3a accounts / custody accounts in order to draw them at a later date in different tax periods and separately from the pension fund capital. Pension capital (2nd pillar and pillar 3a) that are paid out in the same years are counted together. Accounts or deposits in pillar 3a can only be drawn in full. In a few cantons, there are exceptions to the payment of pension capital.