If someone earned CHF ~25k in 2022 (because worked on contract of employment with a company for only couple of months) and then pays in 6883CHF to 3a pension pillar, can she/he deduct maximum allowed amount from taxes?
My understanding is that there is no limitation as long as the total deductions don't exceed the income generated by person.
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This is correct with the exception that if you make no money as a sefnemployed for year X then you are not allowed to deduct any pillar 3 contribution.
The question is however if the reduction in taxes makes it worth doing. With an assumed 20k taxable income (13.2k with full 3a) you save around 500, but the money becomes bound. In reality your taxable income will probably be less, so will the saved taxes.
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