Prevention issues on the political agenda

News from the Federal Parliament

We follow the political topics around pensions and show where they stand and what comes next.

Pillar
Skip timeline

Click a topic for details and the source.

As at 20 October 2026. Sources: Curia Vista (parlament.ch) and the Federal Administration.

Keep an eye on pension policy

Twice a year, we sum up what is happening in Bern and in pensions, concisely by email. No spam, unsubscribe at any time.

Salutation
Privacy policy

Unsubscribe at any time via the link in every issue.

Subscribe to the newsletter

Three developments that matter now

There are usually years between a proposal being submitted and the change appearing on your pension certificate. These three developments are already shaping pensions today.

The second pillar is under pressure

The Relief Package 27 provided for higher taxation of capital withdrawals from occupational pensions and pillar 3a. Parliament rejected it – but the direction remains. The Bürgin motion calls for a reduction of the maximum insurable BVG salary together with the tax allowance; a halving to CHF 453,600 is under discussion. The Müller postulate examines whether purchases should in future be limited to five times rather than ten times the upper limit.

Anyone setting up an executive pension plan or a 1e plan today is planning subject to change.

The first pillar is changing in quick succession

In December 2026, the 13th AHV pension will be paid out for the first time. From 2028, a uniform reference age of 65 applies to women and men. Anyone who keeps working beyond that is to receive a higher allowance – from CHF 16,800 to CHF 21,800, under a motion by the Council of States’ social security committee that has been adopted. And in May 2026, the next major bill, the AHV 2030 reform, was sent out for consultation.

Four changes in four years. The second pillar has to respond.

The rules in the event of death are being reorganised

From June 2027, a new order of beneficiaries applies in pillar 3a. At the same time, the Sauter motion calls for beneficiaries of death capital from vested benefits to be treated in the same way as in the active pension fund. Anyone who has set an order of beneficiaries should review it again over the next few years.

What this means for you

For employers

Maximum insurable salary, purchase potential, contribution rates, transfer of 1e assets: the framework for extra-mandatory solutions is shifting. Anyone setting up or adjusting a pension solution should know which topics are pending and which have already been decided but are not yet in force.

For insured persons

Much of this will only take effect in a few years: the uniform reference age of 65 from 2028, the new order of beneficiaries in pillar 3a from June 2027, the withdrawal of vested benefits from 2030. Anyone planning their retirement or a lump-sum withdrawal is planning around these changes.

For the self-employed

Several proposals concern pensions without an employer: better options for the self-employed, partial withdrawal of pension assets, pillar 3a for children, the higher allowance after the reference age. None has been decided yet – but the direction is clear.

Book a consultation

For interested readers and journalists

Pension policy is constantly evolving. Whether you want to understand a single topic in depth or need it put into context for an article: with us, you reach a contact person who follows these topics every day. Personally and directly.

  1. Submitted 29.09.2021 – Motion – Josef Dittli (FDP, CoS) – Adopted – 2nd pillar

    Protecting retirement assets when leaving a 1e plan

    Transfer of 1e assets to a vested benefits institution up to a maximum of two years after leaving the 1e foundation.

    The National Council and the Council of States have adopted the motion. The Federal Council reported on the status of implementation in April 2026. The implementation date is not yet clear.

    View on parlament.ch
  2. Submitted 29.02.2024 – Motion – Andri Silberschmidt (FDP, NC) – Adopted – 2nd and 3rd pillar

    Allowing partial withdrawal of pension assets

    The Federal Council is instructed to take measures to allow – as with the promotion of home ownership – a partial withdrawal of personal pension assets (vested benefits and pillar 3a). As with partial capital withdrawals from occupational pensions, a maximum number of withdrawals and a minimum amount per withdrawal should be set.

    The National Council and the Council of States have adopted the motion. The implementation date is not yet clear.

    View on parlament.ch
  3. Submitted 18.09.2024 – Motion – Manuela Weichelt (Greens, NC) – Rejected – 2nd pillar

    Finally closing the pension gap for women – with childcare and care credits

    To finally close the pension gap for women, the Federal Council is asked to submit a draft decree of the Federal Assembly introducing childcare and care credits in occupational pensions.

    The National Council rejected the motion on 29 April 2026. The motion has therefore been rejected.

    View on parlament.ch
  4. Submitted 19.09.2024 – Motion – Samira Marti (SP, NC) – Rejected – 2nd pillar

    Better insurance for people with multiple jobs and part-time workers

    The Federal Council is instructed to amend the BVG as follows: employees working for several employers whose total annual salary exceeds CHF 22,050 (“multiple job holders”) must be insured by the employers either with the pension fund of the main employer or with the substitute pension institution. The coordination deduction should in future be set as a percentage, particularly for younger generations. This requires close coordination with other social insurance schemes to avoid disadvantages.

    The Federal Council rejected the motion. The National Council also rejected it on 29 April 2026. The motion has therefore been rejected.

    View on parlament.ch
  5. Submitted 19.09.2024 – Motion – Mathilde Crevoisier Crelier (SP, CoS) – Withdrawn – 2nd pillar

    Finally taking care work into account in the second pillar too

    Unpaid care work should be recognised and insured in occupational pensions by introducing childcare and care credits.

    The motion was withdrawn on 1 June 2026.

    View on parlament.ch
  6. Vote 22.09.2024 – Popular vote – Federal popular vote – Rejected – 2nd pillar

    BVG reform

    Vote on the reform of occupational pensions (BVG reform).

    The BVG reform was rejected by Swiss voters on 22 September 2024.

    Source: bsv.admin.ch
  7. Submitted 27.09.2024 – Motion – Pierre-Yves Maillard (SP, CoS) – Rejected – 2nd pillar

    Countering the loss of purchasing power of second-pillar pensions

    The Federal Council is instructed to amend the legal basis so that pensions from occupational pensions (BVG) are regularly adjusted to inflation.

    The Federal Council rejected the motion. The Council of States rejected the motion. The motion has therefore been rejected.

    View on parlament.ch
  8. Submitted 20.12.2024 – Motion – Erich Ettlin (The Centre, CoS) – Adopted – 1st, 2nd and 3rd pillar

    Enabling standardised access to personal pension data

    The Federal Council is asked to ensure that providers in all three pension pillars offer their insured persons secure digital access to their pension data via interoperable, standardised interfaces, so that insured persons can read and process this data electronically or, with their consent, make it available to third-party providers in a standardised form.

    The National Council and the Council of States have adopted the motion. The implementation date is not yet clear.

    View on parlament.ch
  9. Submitted 04.04.2025 – Motion – SSHC of the Council of States – Adopted – 1st pillar

    Raising the allowance after reaching the ordinary retirement age and adjusting it regularly

    The Federal Council is instructed to amend the legal basis so that the allowance for self-employed and employed persons who have reached the reference age is raised from the current CHF 16,800 to CHF 21,800 per year. This amount should be regularly adjusted to the mixed index.

    The Federal Council accepted the proposal. The Council of States and the National Council have also adopted the motion. Implementation is currently still being planned.

    View on parlament.ch
  10. Submitted 19.06.2025 – Motion – Andri Silberschmidt (FDP, NC) – Pending – 3rd pillar

    Allowing voluntary pension savings (pillar 3a) for children

    The Federal Council is instructed to amend the rules so that parents can open a pillar 3a account for their child and deduct payments into it from their taxable income in the same way as their own payments.

    The Federal Council rejected the proposal. The National Council and the Council of States have yet to vote on it.

    View on parlament.ch
  11. Dispatch 12.09.2025 – Federal Council bill – Federal Council – Pending – 1st pillar

    Federal Act on Information Systems in Social Insurance (BISS)

    In future, insured persons should be able to access their AHV and IV (disability insurance) data via an online platform. Following the National Council, the Council of States also approved a complete digitalisation of social insurance on 22 September 2026. The platform is due to be available from 2028 at the earliest.

    Following the Council of States’ decision, the bill is back with the National Council committee.

    View on parlament.ch
  12. Issued 18.09.2025 – Directive (OPSC) – OPSC – Implemented – 2nd pillar

    Requirements for transferring pension assets to a 1e pension institution

    Directives W-02/2025 specify the legal requirements for transferring pension assets and collective funds from a non-1e institution to a 1e pension institution. In addition to general requirements, they also contain specific rules for different reasons for transfer (change of pension solution at the employer, vested benefits case and transfers from vested benefits institutions).

    Implemented as of 1 January 2026.

    Source: oak-bv.admin.ch
  13. Submitted 25.09.2025 – Motion – Jürg Grossen (GLP, NC) – Pending – 2nd pillar

    Pension fund flat rate: no age discrimination thanks to uniform BVG contribution rates

    The Federal Council is instructed to structure contributions to occupational pensions with a uniform contribution rate and to lower the age limit for the obligation to contribute to the retirement pension to 20.

    The Federal Council rejected the proposal. The National Council and the Council of States have yet to vote on it.

    View on parlament.ch
  14. Submitted 25.09.2025 – Motion – Yvonne Bürgin (The Centre, NC) – Pending – 2nd pillar

    Reducing the maximum insurable BVG salary

    Reduction of the maximum insurable BVG salary and the associated tax allowance.

    The proposal has been assigned to the preparatory committee since 27 March 2026.

    View on parlament.ch
  15. Submitted 26.09.2025 – Motion – Regine Sauter (FDP, NC) – Pending – 2nd pillar

    Fair estate rules for vested benefits accounts

    The Federal Council is instructed to amend the Ordinance on Vested Benefits in Occupational Old-Age, Survivors’ and Invalidity Pension Provision (FZV) so that beneficiaries receiving death capital from vested benefits can be treated in the same way as in the active pension fund (BVG).

    The Federal Council rejected the proposal. The National Council and the Council of States have yet to vote on it.

    View on parlament.ch
  16. Submitted 20.10.2025 – Postulate – Damian Müller (FDP, CoS) – Adopted – 2nd pillar

    Limiting pension fund purchases – review of tax effects and pension purpose

    The Federal Council is instructed to set out in a report how limiting the salary of employees that can be insured under the pension fund’s regulations, or the insurable income of the self-employed, under Article 79c BVG would play out. In particular, it should examine the consequences of lowering the maximum from ten times to five times the upper limit under Article 8 paragraph 1 BVG.

    The Federal Council accepted the proposal. The Council of States also adopted the postulate on 12 March 2026.

    View on parlament.ch
  17. Submitted 17.12.2025 – Motion – Andreas Glarner (SVP, NC) – Pending – 2nd pillar

    Aligning federal staff pension fund contributions with those of private-sector SMEs

    The Federal Council is instructed to amend Article 32g of the Federal Personnel Act and the relevant regulations of Publica and other pension institutions of the Confederation and all federal enterprises.

    The Federal Council rejected the proposal. The National Council and the Council of States have yet to vote on it.

    View on parlament.ch
  18. Submitted 18.12.2025 – Motion – Esther Friedli (SVP, CoS) – Pending – 3rd pillar

    No tax disadvantage for Swiss cross-border commuters in occupational pensions

    The Federal Council is instructed to submit to the Federal Assembly the necessary legislative amendments – in particular to the Federal Act on Occupational Old-Age, Survivors’ and Invalidity Pension Provision (BVG) – so that cross-border commuters resident in Switzerland and working in Liechtenstein can deduct contributions to pillar 3a from their taxes.

    The Federal Council rejected the proposal. The National Council and the Council of States have yet to vote on it.

    View on parlament.ch
  19. Submitted 19.12.2025 – Parliamentary initiative – Samira Marti (SP, NC) – Pending

    Strengthening pension options for the self-employed

    Better pension options for self-employed persons.

    The parliamentary initiative is with the National Council committee.

    View on parlament.ch
  20. Submitted 19.12.2025 – Motion – Andri Silberschmidt (FDP, NC) – Adopted – 2nd pillar

    Continued insurance after the reference age

    Improving continued insurance in occupational pensions for people who keep working after the reference age.

    The National Council and the Council of States have adopted the motion. The implementation date is not yet clear.

    View on parlament.ch
  21. In force since 01.01.2026 – Motion – Erich Ettlin (The Centre, CoS) – Implemented – 3rd pillar

    Retroactive purchases into pillar 3a

    For the first time, past contribution gaps in pillar 3a can be filled through purchases.

    Implemented as of 1 January 2026.

    View on parlament.ch
  22. Submitted 23.04.2026 – Postulate – SSHC of the Council of States – Adopted – 2nd pillar

    Potential for improvement in occupational pensions

    The Federal Council is instructed to show in a report how the BVG can be modernised in specific areas.

    The Federal Council accepted the proposal. The Council of States also adopted the postulate on 1 June 2026. The Federal Council is now preparing the report.

    View on parlament.ch
  23. Opened 20.05.2026 – Federal Council – Federal Council – Consultation closed – 1st pillar

    AHV 2030 reform opened

    The Federal Council is sending the next major AHV reform out for consultation.

    The consultation closed on 11 September 2026. The dispatch to Parliament is planned for the end of 2026.

    Source: bsv.admin.ch
  24. Submitted 29.09.2026 – Motion – Peter Hegglin (The Centre, CoS) – Pending – 3rd pillar

    Recognising AHV childcare credits for pillar 3a

    The Federal Council is instructed to amend Article 7 paragraph 1 of the Ordinance on Tax Deductions for Contributions to Recognised Forms of Pension Provision (BVV 3) so that persons with childcare credits in the AHV can also make voluntary contributions, up to the maximum amount, to the tied personal pension of pillar 3a. Childcare credits are to be treated like regular AHV-liable income of employees and self-employed persons.

    Submitted on 29 September 2026. The Federal Council’s opinion is still pending.

    View on parlament.ch
  25. First payment 01.12.2026 – Popular initiative – Federal popular initiative – Comes into force – 1st pillar

    13th AHV pension

    The 13th AHV pension, approved on 3 March 2024, will be paid out for the first time in December 2026.

    To be introduced as of December 2026.

    Source: bsv.admin.ch
  26. Applies from 01.06.2027 – Authority (FSIO) – FSIO – Comes into force – 3rd pillar

    New order of beneficiaries in pillar 3a

    New order of entitled persons in the event of death.

    To be implemented as of 1 June 2027.

    Source: sozialversicherungen.admin.ch
  27. Applies from 01.01.2028 – Authority (FSIO) – FSIO – Being implemented – 1st and 2nd pillar

    Uniform reference age of 65

    From 2028, the reference age for women and men is harmonised at 65. A gradual adjustment applies from 2024 to 2027.

    Being implemented. Harmonisation from 2028, gradual adjustment from 2024 to 2027.

    Source: bsv.admin.ch
  28. Applies from 01.01.2029 – Federal Council – Federal Council – Comes into force

    Abolition of the imputed rental value

    The Federal Council has decided to bring the reform of home ownership taxation into force on 1 January 2029. Owner-occupied homes will then no longer be taxed on their imputed rental value. At the same time, the cantons may introduce a property tax on second homes as financial compensation.

    To be implemented as of 1 January 2029.

    Source: admin.ch
  29. Applies from 01.01.2030 – Federal Council – Federal Council – Comes into force – 2nd pillar

    Withdrawal of vested benefits handled in the same way as pillar 3a

    Withdrawal at the latest at age 65; if still in gainful employment, deferral possible up to a maximum age of 70.

    To be implemented as of 1 January 2030.

    Source: fedlex.admin.ch
  30. Applies from 01.01.2032 – Popular vote – Federal popular vote – Adopted

    Individual taxation

    With a turnout of 55.6 %, Swiss voters approved the Federal Act on Individual Taxation in the popular vote of 8 March 2026 with 54.23 % yes to 45.77 % no.

    To be implemented as of 1 January 2032 (at the latest).

    Source: efd.admin.ch
  • null

    Mario Bucher

    Head of Product and Business Development