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Art. 7 Federal Act of March 18, 1988, on the Means Allocated to Members of the Federal Assembly and on Contributions Allocated to Groups (LMAP) - Pension Provision

LMAP
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Art. 7 LMAP · Pension Provision

Every member of parliament receives, until the age of 65, a contribution towards old age, disability, and survivors' pension provision.

The contribution is paid by the Confederation: a. either to a pension institution chosen by the member and recognized by the Federal Act of June 25, 1982, on Occupational Old Age, Survivors, and Invalidity Pension Provision; b. or to a linked individual pension institution.

If a member's contribution towards pension provision cannot be or is not fully deposited with an institution under para. 2, the corresponding portion of this contribution is transferred to an affiliated pension fund chosen by Parliament from a non-registered pension institution.

Each member receives benefits in case of disability or death, to the extent that they cannot receive equivalent benefits from other occupational pension institutions or, if they are self-employed, from recognized forms of linked individual pension provision.

The Federal Assembly ordinance regulates the modalities.

← Art. 6a LMAP Federal Act of March 18, 1988, on the Means Allocated to the Members of the Federal Assembly and on the Contributions Allocated to Groups (LMAP) - Principle Art. 8 LMAP →

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Court Decisions Applying This Provision (4)

VPB 2004.426 (Art. 7 LMAP)
Parliamentary Allowances and Benefits Adjustment Act
This provision is cited for the principle of Confederation contributions to personal retirement, disability, and death benefits, and the options for their payment, as well as benefits in case of disability or death.
FI.1996.0127 · vd (Art. 7 al. 3 LI)
Taxpayer Failed to Establish New Fiscal Domicile Despite World Travel
This provision, which codified the principle of continued Swiss domicile for international departures, was considered in the context of the decision, although the court relied on established jurisprudence for the periods in question.
FI.1994.0107 · vd (art. 7 al. 3 LI)
Taxpayer Recourse Against Minimum Tax Based on Swiss-Sourced Income
The appeal was rejected because the court confirmed the tax authority's application of this provision for the 1989-1990 tax period.
FI.1991.0013 · vd (art. 7 LI)
Taxpayers v. Income Tax Assessment on Oil and Gas Program Returns
This cantonal law article was cited to determine the canton's position on taxing foreign property income by referring to the Double Taxation Convention.