30 avril 2024 I Guide

Regulation of State and Supplementary Pension Schemes in Switzerland: Overview

The Q&A gives a high-level overview of the regulation of national government pensions and supplementary
pensions. On national government pensions, it covers employer/employee contributions; national government
pension age and monthly amount; and the public pensions body. On supplementary pensions, it covers the
provision of supplementary schemes; the requirements to receive vested rights and disclosure/indexing/revaluation
requirements; funding and solvency requirements; pension plan investment; member transfers; the regulatory body;
applicable tax reliefs on contributions and approval/registration requirements; and the tax treatment of scheme
investments and payments to members. Legal protection of employees' pension rights on a business transfer, together
with participation in pension schemes, employer insolvency protection and overall scheme solvency, are also

Thomson Reuters, The Pension Global Guide, Country Q&A - Switzerland Book chapter

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