Basic pension

Introduction to occupational pensions and BVG/LPP

The Federal Law on Occupational Retirement, Survivors’ and Disability Pension Plans (BVG/LPP) is the backbone of occupational pensions in Switzerland. Referred to as the second pillar, it insures employees with an annual salary of CHF 22'680 and above (2026 figures) against the consequences of retirement, disability and death. The self-employed and companies are obliged to insure their employees through the BVG/LPP. PensExpert offers tailor-made models that build your pension cover in line with your needs. Secure your future by arranging a consultation now.

Pension funds: eligibility, joining and contributions

You become a member of a pension fund in Switzerland once you have an annual income of CHF 22'680 (2026 figures). At or above this income threshold, both employers and employees are obliged to pay pension fund contributions. These contributions not only fund your retirement provision, but also provide cover against risks such as disability and death. PensExpert helps you in calculating eligibility and joining the pension fund so that all contributions are correct and the pension fund statement is presented transparently. Whether it’s about retirement credits or the individual level of pension fund contributions – we offer personal solutions for your company.

Early retirement

Early retirement offers attractive options, but requires careful planning. If you take early retirement, you can under certain conditions have your pension assets paid out to create financial freedom. PensExpert will help you make the best use of your options when planning early retirement. We ensure that all the BVG/LPP rules are followed and offer the best solutions for minimising financial losses.

Pension fund benefits in the event of disability and death

The pension fund provides important cover in the event of disability or death. For example, if you suffer prolonged incapacity for work, a premium waiver kicks in in the occupational pension, meaning that cover continues without having to pay any contributions. In addition, a disability pension can be granted for life to ensure financial stability. In the event of death, the surviving dependants, such as the spouse, receive a surviving spouse’s pension and benefits from the pension assets. PensExpert will give you comprehensive advice on the risk contributions and individual cover options of your pension fund.

Tax in pension funds and vested benefits accounts

Tax optimisation of your pension fund offers significant benefits. Contributions to the pension fund are generally tax-deductible, which can lead to a reduction in tax liability. On withdrawal, pension fund and vested benefit assets are taxed separately from other income at a reduced rate. At PensExpert you will receive personalised advice that integrates your pension solutions into your tax planning in the best possible way.

Special cases: moving abroad, divorce and changing employer

A change of employer, moving abroad or divorce can have a significant impact on your pension fund situation. In the event of unemployment the pension assets can be transferred to a vested benefits institution. In the event of moving abroad, for example to Germany, special tax regulations apply to the withdrawal of the Swiss pension fund. The same applies when moving to other countries. In the event of divorce, it is also important to correctly establish pension entitlements and check the insurance cover position. PensExpert offers wide-ranging advice on all these events and ensures that your pension arrangements are aligned with your personal situation.