Prevention issues on the political agenda
What is decided in Bern also shapes your pension provision.
Motions, postulates, popular votes: we follow the political business surrounding the three-pillar system and bring it together in one place. A click on a topic shows what it is about, where it stands and where the information comes from.
News from the Federal Palace
Motions, postulates, popular votes: we follow the political business surrounding the three-pillar system and keep track of it in one place. Click on a topic to see what it is about, where the item stands and where the source can be found.
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Protecting retirement assets when leaving a 1e plan
Transfer of 1e assets to a vested benefits institution for up to two years after leaving the 1e foundation.
The National Council and the Council of States have adopted the motion. The date of implementation is not yet clear.
View the item on parlament.ch -
Allowing partial withdrawals of pension assets
The Federal Council is instructed to take measures to allow – as is already the case for the promotion of home ownership – partial withdrawals of personal pension assets (vested benefits and pillar 3a). As with partial capital withdrawals from occupational pension provision, a maximum number of withdrawals and a minimum amount per withdrawal are to be provided for.
The National Council and the Council of States have adopted the motion. The date of implementation is not yet clear.
View the item on parlament.ch -
Finally closing the pension gap for women – with childcare and caregiving credits
In order to finally close the pension gap for women, the Federal Council is called upon to submit a draft act of the Federal Assembly introducing childcare and caregiving credits in occupational pension provision.
The National Council rejected the motion on 29.04.2026. The motion is therefore rejected.
View the item on parlament.ch -
Better insurance cover for people with multiple jobs and part-time employees
The Federal Council is instructed to amend the LOB as follows: employees who work for several employers and whose total annual salary exceeds 22,050 francs ("people with multiple jobs") must be insured by their employers either with the pension institution of the main employer or with the substitute occupational benefit institution. The coordination deduction is to be structured as a percentage in future, in particular for the younger generations. This requires close coordination with other social insurance schemes in order to avoid disadvantages.
The Federal Council rejected the motion. The National Council also rejected the motion on 29.04.2026. The motion is therefore rejected.
View the item on parlament.ch -
Finally recognising care work in the 2nd pillar as well
Unpaid care work is to be recognised and insured in occupational pension provision through the introduction of childcare and caregiving credits.
The motion was withdrawn on 01.06.2026.
View the item on parlament.ch -
LOB reform
Vote on the reform of occupational pension provision (LOB reform).
The LOB reform was rejected by Swiss voters on 22.09.2024.
To the source: bsv.admin.ch -
Counteracting the loss of purchasing power of 2nd pillar pensions
The Federal Council is instructed to amend the legal basis so that pensions from occupational pension provision (LOB) are adjusted to inflation on a regular basis.
The Federal Council rejected the motion. The Council of States rejected the motion. The motion is therefore rejected.
View the item on parlament.ch -
Enabling standardised access to personal pension data
The Federal Council is called upon to ensure that providers in all three pension pillars offer their insured members secure digital access to their pension data via interoperable and standardised interfaces, so that this data can be read out and processed electronically by the insured members or, with their consent, made available to third-party providers in standardised form.
The National Council and the Council of States have adopted the motion. The date of implementation is not yet clear.
View the item on parlament.ch -
Increasing the exempt amount after reaching the ordinary retirement age and adjusting it regularly
The Federal Council is instructed to amend the legal basis so that the exempt amount for self-employed and employed persons after reaching the reference age is raised from the current 16,800 francs to 21,800 francs per year. This amount is to be adjusted regularly in line with the mixed index.
The Federal Council accepted the proposal. The Council of States and the National Council also adopted the motion. Implementation is currently still being planned.
View the item on parlament.ch -
Enabling voluntary pension provision (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 contributions to it from their taxable income in the same way as their own contributions.
The Federal Council rejected the proposal. The National Council and the Council of States have yet to vote on it.
View the item on parlament.ch -
Requirements for the transfer of pension assets to a 1e pension institution
Directives W-02/2025 specify the statutory requirements for the transfer of 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 various reasons for transfer (change of the employer's pension solution, vested benefits cases and transfers from vested benefits institutions).
Implemented as of 01.01.2026.
To the source: oak-bv.admin.ch -
Pension fund flat rate: no age discrimination thanks to uniform LOB contribution rates
The Federal Council is instructed to structure contributions to occupational pension provision with a uniform contribution rate and to lower the age limit for the obligation to pay retirement pension contributions to 20 years.
The Federal Council rejected the proposal. The National Council and the Council of States have yet to vote on it.
View the item on parlament.ch -
Reduction of the maximum insurable LOB salary
Reduction of the maximum insurable LOB salary and of the associated tax-exempt amount.
Under discussion.
View the item on parlament.ch -
Fair inheritance rules for vested benefits accounts
The Federal Council is instructed to amend the Ordinance on Vesting in Occupational Old Age, Survivors' and Disability Pension Plans (FZV) so that beneficiaries drawing death benefit capital in the vested benefits area can be treated in the same way as in an active pension fund (LOB).
The Federal Council rejected the proposal. The National Council and the Council of States have yet to vote on it.
View the item on parlament.ch -
Capping pension fund buy-ins – overview of the tax implications and the purpose of pension provision
The Federal Council is instructed to set out in a report what effects a cap on the salary of employees insurable under the pension institution's regulations, or on the insurable income of self-employed persons, in accordance with Article 79c LOB would have. In particular, it is to examine the consequences of reducing the maximum amount from ten times to five times the upper limit amount pursuant to Article 8 paragraph 1 LOB.
The Federal Council accepted the proposal. The Council of States also adopted the postulate on 12.03.2026.
View the item on parlament.ch -
Aligning the pension fund contributions of federal employees 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 of other federal pension institutions 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 the item on parlament.ch -
No tax disadvantage for Swiss cross-border commuters in occupational pension provision
The Federal Council is instructed to submit to the Federal Assembly the necessary legislative amendments – in particular to the Federal Act on Occupational Retirement, Survivors' and Disability Pension Plans (LOB) – and to amend them so that cross-border commuters resident in Switzerland and working in Liechtenstein can deduct contributions to pillar 3a for tax purposes.
The Federal Council rejected the proposal. The National Council and the Council of States have yet to vote on it.
View the item on parlament.ch -
Strengthening pension options for the self-employed
Better pension options for self-employed persons.
Under discussion.
View the item on parlament.ch -
Continued insurance beyond the reference age
Improving continued insurance in occupational pension provision for people who remain in gainful employment beyond the reference age.
Under discussion.
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Retroactive buy-ins into pillar 3a
For the first time, earlier contribution gaps in pillar 3a can be bought in.
Implemented as of 01.01.2026.
View the item on parlament.ch -
Potential for improvement in occupational pension provision
The Federal Council is instructed to set out in a report how the LOB could be modernised in selected areas.
Under discussion.
View the item on parlament.ch -
OASI 2030 reform launched
The Federal Council is sending the next major OASI reform out for consultation.
In the consultation procedure.
To the source: bsv.admin.ch -
13th OASI pension payment
The 13th OASI pension payment, adopted on 3 March 2024, will be paid out for the first time in December 2026.
Will be introduced as of December 2026.
To the source: bsv.admin.ch -
New order of beneficiaries for pillar 3a
New order of entitled persons in the event of death.
Will be implemented as of 01.06.2027.
To the source: sozialversicherungen.admin.ch -
Uniform reference age of 65
From 2028, the reference age for women and men will be standardised at 65. A step-by-step adjustment applies from 2024 to 2027.
Being implemented. Standardisation from 2028, step-by-step adjustment from 2024 to 2027.
To the source: bsv.admin.ch -
Abolition of the imputed rental value
The Federal Council has decided to bring the reform of residential property taxation into force on 1 January 2029. Taxation of the imputed rental value on owner-occupied residential property will thus no longer apply. At the same time, the cantons may introduce a property tax on second homes as financial compensation.
Will be implemented as of 01.01.2029.
To the source: admin.ch -
Withdrawal of vested benefits assets handled in the same way as pillar 3a
Withdrawal at age 65 at the latest; if in gainful employment, deferral until age 70 at the most is possible.
Will be implemented as of 01.01.2030.
To the source: fedlex.admin.ch -
Individual taxation
With a turnout of 55.6 %, Swiss voters adopted the Federal Act on Individual Taxation in the popular vote of 8 March 2026 by 54.23 % in favour to 45.77 % against.
Will be implemented as of 01.01.2032 (at the latest).
To the source: efd.admin.ch
Latest political debates
The Crevoisier Crelier motion has been withdrawn. Together with the rejected Weichelt motion, both parliamentary initiatives that sought to recognise unpaid care work in the second pillar have now failed.
The Federal Council has launched the next major AHV reform. Until the consultation period closes, it remains open which elements will survive.
Rejected were the Weichelt motion on childcare and care credits and the Marti motion on insurance cover for people with multiple employers and part-time employees.
The Federal Council must examine what effect a cap on the insurable salary would have. A report changes nothing yet – it shows what is being worked on.
Older changes can be found in the timeline.
Three developments that matter now
Lead: Years usually pass between a parliamentary initiative being filed and the change appearing on your pension certificate. These three developments are already shaping pension provision today.
The second pillar is under pressure
The 2027 relief package provided for higher taxation of capital withdrawals from occupational pensions and pillar 3a. Parliament rejected it – the direction of travel remains. The Bürgin motion calls for a reduction of the maximum insurable BVG salary, including the tax allowance; a halving to CHF 453,600 is on the table. The Müller postulate calls for an examination of whether buy-ins should in future be capped at five times rather than ten times the upper limit amount.
Anyone building an executive pension solution or a 1e plan today is planning subject to change.
→ Bürgin motion · Müller postulate
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 will apply to women and men alike. Those who keep working beyond it are to receive a higher exempt amount – up from CHF 16,800 to CHF 21,800, as an adopted motion of the Council of States' social security committee requires. And since May 2026, the next major bill, the AHV 2030 reform, has been out for consultation.
Four changes in four years. The second pillar has to respond.
→ AHV 2030 reform · Exempt amount after reference age
The rules on death benefits are being reorganised
From June 2027, a new order of entitled persons will apply in pillar 3a. In parallel, the Sauter motion calls for beneficiaries of death benefit capital from vested benefits assets to be treated the same way as in an active pension fund. If you have set out a beneficiary designation, it is worth reviewing it again over the coming years.
→ New beneficiary rules · Sauter motion
What this means for you
Maximum insurable salary, buy-in potential, contribution rates, transfer of 1e assets: the framework conditions for extra-mandatory solutions are in flux. If you are setting up or adjusting a pension solution, it pays to know which items are pending and which have already been decided but are not yet in force.
Much of this will only take effect in a few years' time: the uniform reference age of 65 from 2028, the new beneficiary rules in pillar 3a from June 2027, the withdrawal of vested benefits assets from 2030. Anyone planning retirement or a capital withdrawal is already planning into these changes.
Several parliamentary initiatives concern pension provision without an employer: better options for the self-employed, partial withdrawal of pension assets, pillar 3a for children, the higher exempt amount after reference age. None has been decided yet – but the direction is discernible.
For interested readers and the media
Pension policy is constantly on the move. Whether you want to understand a single item in depth or have it put into context for an article: with us, you reach a contact person who follows these topics every day. Personally and without detours.
Mario Bucher
Head of Product and Business Development