1. Employer
  2. Employee
  3. Purchase application
  4. Questions on purchasing benefits
  5. Tax-related issues
  6. Summary

Details of the employer

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Details of the employee

Title
Are you fully capable of working and gainful employment? A person is considered to have a partial incapacity for work if, at the start of insurance, he/she has to be fully or partially absent from work for health reasons, is receiving daily unemployment benefits as a result of accident or illness, can no longer be fully employed as befits his/her training and skills for health reasons or is disabled within the meaning of the Swiss disability insurance, accident insurance or military insurance schemes, and/or is drawing benefits from one or more of these institutions (please attach pension decision).

Note: In the event of incapacity for work or gainful employment, a purchase is only possible to the extent of the capacity for work or gainful employment.

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Application for the calculation of the maximum possible contribution

I would like the following purchase calculation:

Note: Up to 3 months before early retirement only partial purchase is possible. No earlier than three months prior to early retirement, the insured person may offset in full any existing pension shortfall. If a full purchase is made, the retirement benefit can no longer be drawn as capital. Please note the further information under "Good to know".

Conditions for purchases for early retirement

Contributions to make purchases for early retirement are only possible if

  1. You are fully capable of working and gainful employment at the time of the purchase;
  2. the regulatory purchase option has been completely exhausted;
  3. advance withdrawals made for the purchase of residential property have been recovered in full.

A payment may only be made once we have sent you the relevant calculation based on your details. Please also note the procedure under «Good to know».

I am planning an early

Conditions for a regulatory purchase

A voluntary purchase is only possible if

  1. Your pension fund regulations provide for this;
  2. you are fully capable of working and gainful employment at the time of the purchase;
  3. advance withdrawals made for residential property have been repaid in full.

A payment may only be made once we have sent you the relevant calculation based on your details. Please also note the procedure under «Good to know».

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Questions on purchasing benefits

We ask that you provide the following information so that the maximum purchase sum can be calculated in line with the legal requirements. Further information and explanations on these matters can be found in the information sheet ‘Purchase of pension fund benefits’.

Have you made advance withdrawals to purchase residential property and not yet paid them back?

Note: Voluntary purchase may only be made after home-ownership advance withdrawals have been repaid.

Have you not yet fully repaid any transfer due to divorce?
Do you have any savings in vested benefits policies and/or vested benefits accounts?
Are you or have you ever been self-employed?

In the case of an existing or former self-employed status, we need more details about any savings in Pillar 3a.

Have you moved from abroad in the last five years? For persons who have moved from abroad since 1 January 2006 and are insured for the first time in a Swiss employee benefit institution (Pillar 2), the annual purchase sum is limited to 20% of the insured annual salary in the first five years since joining a Swiss pension fund.
Have you already received retirement benefits or are you receiving retirement benefits now?

Note: Please enclose with this purchase application a certificate confirming your vested benefits at the time of early retirement.

Documents attached:

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Tax-related issues of a purchase

Capital payment prohibition

There is a three-year capital payment prohibition on making a purchase. For the following three years, benefits may not be drawn in the form of a lump sum. This refers to retirement benefits, advance withdrawals for home ownership and cash payments upon termination of employment.

Otherwise, the tax authorities may consider a capital withdrawal as a circumvention and initiate a supplementary tax procedure because they can consider all 2nd pillar benefit arrangements of a person as a whole.

Tax deductibility

For a purchase sum to become tax-effective in the current year, it must reach us by 31 December of the year at the latest.

Responsibility

In each case the insured person bears the tax-related consequences associated with purchases or capital withdrawals after purchases have been made. The Foundation accepts no responsibility in this regard.

It is recommended that prior clarification be obtained from the relevant tax authority.

Good to know

Procedure

To determine your maximum purchase sum, the application must be submitted by the beginning of November. Based on this, we calculate the maximum purchase sum and inform you of the amount. For a purchase sum to become tax-effective in the current year, it must reach us by 31 December of the year at the latest. Purchase payments which exceed the maximum purchase sum will be refunded without interest.

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Summary

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Download PDF form

You can download a blank form as PDF using the following link:

  1. Regulatory purchase
  2. Purchases for early retirement

or:

Download current interim status of the online form as PDF

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