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December 15, 2025

Financing property with your supplementary pension: how the pension is taxed when it is paid out

Want to use your supplementary pension to finance real estate? You can do so through an advance, a pledge, or the reconstitution of a mortgage loan. In the detailed note below, we explain what this means for taxation at the time of payout.

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An employee or self-employed person who wishes to buy, renovate or build a house or apartment can draw on the reserves already built up in their supplementary pension plan to finance the project. The supplementary pension can be used as an advance, as security on a loan or to pay off the capital of an interest-only mortgage as a lump sum.

Conditions for using the supplementary pension for property financing

In order to actually use the supplementary pension for an advance or as security, the possibility of doing so must be explicitly stated in the plan rules. You should therefore always check whether your pension plan allows this.

As long as the property for which an advance was taken is still owned by the employee or self-employed person, the advance does not need to be repaid. The pension institution will offset it when the supplementary pension is paid out. If the employee or self-employed person no longer owns the property, the advance must be repaid.

More information?

We’ve gathered the most relevant information about real estate financing with your supplementary pension in the note below. Download the document using the button below or contact our experts for tailored advice for your business.

Financing property with your supplementary pension

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