Concordat on the Central Swiss BVG and Foundation Supervision - Name, Legal Form, and Seat (BVG)
Table of Provisions (35)
Statutory Text (35 Articles)
1. The "Central Swiss Occupational Benefits and Foundation Supervision (ZBSA)" is a public law institution of the concordat cantons with its own legal personality.
2. The seat of the institution is in Lucerne.
1. The ZBSA (Central Office for Occupational Benefits) aims to jointly fulfill the duties assigned to the cantons under the Federal Act on Occupational Old Age, Survivors', and Invalidity Pension Provision (BVG).
2. The cantons participating in the concordat may also delegate to the ZBSA the supervision of classical foundations that are under cantonal supervision as per Article 84 of the Swiss Civil Code (ZGB).
3. For those cantons participating in the concordat that have delegated the supervision of classical foundations to the ZBSA, the ZBSA also assumes the responsibilities of the amendment authority for cantonal and municipal classical foundations as defined in Articles 85 and 86 of the ZGB.
1. The ZBSA is managed according to the principles of customer, performance, and efficiency orientation. Its services are stipulated in a service mandate.
1. The bodies of the Central Switzerland BVG and Foundation Supervisory Authority are
a. Concordat Council;
b. Executive Board;
c. Interparliamentary Auditing Commission;
d. Audit Office.
1. The governments of the concordat cantons each elect one member to the Concordat Council for four years.
2. The Concordat Council constitutes itself.
3. The compensation of the members is the responsibility of the sending concordat cantons.
1. The Concordat Council
a. exercises direct supervision over the ZBSA;
b. issues the mandate with a global budget, subject to Article 13 paragraph 2;
c. acknowledges the report of the audit office and approves the annual report, the annual financial statement, and the annual budget;
d. annually reports to the governments of the concordat cantons and the interparliamentary business audit commission on the execution of the mandate, compliance with the global budget, and the audit office's report;
e. elects and appoints the general manager of the ZBSA;
f. elects an audit office;
g. issues rules of procedure for the Concordat Council;
h. approves the bylaws of the ZBSA;
i. issues personnel regulations in accordance with Article 14 of this Concordat;
j. sets the fee schedule and publishes it;
k. issues the implementing provisions delegated to the cantons for issuance under BVG;
l. issues the implementing provisions for the tasks of the ZBSA in the field of classical foundations.
1. The resolutions of the Concordat Council require a simple majority of all present members to be valid. Details are regulated by the Rules of Procedure.
2. The members may, exceptionally, be represented at the meetings.
3. The Executive Director of the ZBSA generally participates in the meetings of the Concordat Council and has an advisory vote as well as the right to propose motions.
1. A manager conducts the ZBSA in operational and personnel matters within the framework of legislation and the service mandate. He represents the ZBSA externally.
1. The Managing Director
a. supervises and is responsible for the compliance with the service mandate with global credit and the annual budget;
b. ensures a meaningful financial and accounting system (including controlling and reporting);
c. concludes employment contracts with employees and is responsible for personnel matters;
d. periodically accounts to the Concordat Council;
e. prepares the business of the Concordat Council.
2. The Managing Director possesses all the powers not assigned to another body. The powers vested in the Managing Director can be further delegated in a business regulation to be approved by the Concordat Council.
1. The parliaments of the concordat cantons delegate two of their members from among their ranks to the interparliamentary audit committee for the duration of their term of office. The committee constitutes itself.
2. The compensation of the members is the responsibility of the sending concordat cantons.
1. The Interparliamentary Audit Commission reviews the implementation of the concordat within the scope of its supervisory authority and submits an annual report to the parliaments of the concordat cantons.
2. It is informed by the Concordat Council about the activities of the ZBSA. It has the right to inspect the minutes, agreements, and accounts of the ZBSA and may hear the President of the Concordat Council as well as the management of the ZBSA.
3. The ZBSA performs the secretarial tasks of the Commission.
1. The auditor annually examines the financial statements according to legal regulations and recognized auditing principles, as well as the cost and performance accounting.
2. It submits a report and proposal to the Concordat Council.
1. The prerequisites for statutory supervision, the overarching objectives, the required global credit, and the performance measurement indicators are established in a performance mandate.
2. The performance mandate is generally issued for a performance period of four years. It requires the approval of all governments of the concordat cantons.
3. The performance mandate with global credit can be amended during the performance period if legislative revisions or a changed task assignment necessitate it. The procedure corresponds to that for issuing the performance mandate.
1. The ZBSA employs its personnel under public law in accordance with the legislation of the canton in which it is located.
2. The Concordat Council may issue regulations with differing provisions that take into account the special circumstances of the autonomous inter-cantonal institution.
3. The ZBSA affiliates its personnel with the pension fund for employees of the canton in which it is located.
1. Liability of the Institution and the responsibility of its bodies and personnel for all sovereign activities are governed by the law of the canton where it is located. Disputes are assessed according to the procedures provided in the state liability law of the canton where it is located.
2. In other cases, federal civil law applies.
3. The institution is solely liable for damages it has caused. There is no subsidiary liability of the cantons. Any insurance benefits and rights of recourse of the institution are reserved.
1. The ZBSA and the administrative and judicial authorities of the concordat members shall assist each other in fulfilling their duties; they shall provide each other, free of charge, with the necessary notifications, impart the required information, and grant access to records.
2. The corporations and institutions of the concordat cantons, as well as organizations entrusted by these with public-law tasks, shall have the same obligation to provide information as the authorities within the framework of these tasks.
3. If administrative assistance is refused by the ZBSA, an appeal may be lodged with the administrative court of the domicile canton.
1. The ZBSA is managed according to business management procedures. It has the necessary instruments for this purpose, including financial accounting, cost and performance accounting, and financial planning.
2. The annual financial statement is prepared and structured according to the principles of proper accounting. It includes a balance sheet, an income statement, and notes.
3. The fiscal year corresponds to the calendar year.
1. The Concordat Cantons provide the ZBSA with an endowment capital of up to CHF 1,000,000 for the financing of the start-up phase. They pay in the endowment capital in proportion to the number of supervised institutions as of the cut-off date six months before the commencement of operations. The endowment capital is subject to interest based on the average annual yield of 10-year federal bonds.
2. The Concordat Council may repay the endowment capital, including the accrued interest, in part or in full at any time, proportional to the granted shares.
1. The institution charges fees for its activities.
2. The fees cover the costs and consist of
a. an annual supervision fee;
b. fees for orders and services.
3. The supervision fee is calculated based on the gross assets and charged according to the cantonal cost coverage rate. The fees for orders and services are billed to the pension schemes and foundations based on the actual expenses incurred.
4. The cantonal cost coverage rate specifies the portion of the annual supervision fees that a canton is willing to cover.
5. Uncollectible debts are charged to the canton of domicile of the corresponding foundation.
1. The Concordat Council determines the allocation of the operating results. It decides the portion that is to be assigned to the reserve fund.
2. The reserve fund is used to cover losses.
1. The canton where the location is situated shall pay the ZBSA an annual special contribution as compensation for the location advantage.
2. The annual special contribution amounts to 5 percent of the ZBSA's gross wage sum.
1. The establishment costs for the ZBSA are capitalized and amortized over 5 years.
2. The cantonal offices for BVG and Foundation Supervision are compensated for their services provided in setting up the ZBSA after the Concordat comes into effect. The Concordat Council issues more detailed regulations in this regard.
1. The Central Swiss Voting Authority (ZBSA) is exempt from all cantonal, district, and municipal taxes of the concordat cantons for its sovereign functions.
1. Where this concordat does not specify otherwise, the law of the host canton shall apply. This applies particularly to the areas of procurement, data protection, and archiving.
1. The procedure for the issuance, amendment, or revocation of orders and decisions by the ZBSA, as well as the legal remedy procedure, shall be governed by the provisions of Federal law and the regulations of the site canton.
1. Disputes between the Concordat Cantons arising from this Concordat shall be decided by the Federal Court.
1. Publications of the ZBSA are issued in the official journals of all concordat cantons.
1. The ZBSA will be granted a service mandate with a global credit for the first time as of January 1, 2006.
2. The Concordat Council shall issue the necessary directives for the preparation of the service mandate and for the transfer of ongoing business transactions from the concordat cantons to the institution.
1. If personnel from the cantonal administration are employed at the ZBSA upon commencement of operations, the years of service performed in the canton will be credited.
2. Upon the establishment of the ZBSA, there is a possibility that employees taken over from a concordat canton may remain with their original pension fund. Any additional costs incurred by remaining with the original pension fund shall be borne by the original employer. The employer may arrange a cost-sharing agreement with the affected employees.
1. The Cantons remain liable for damages that occurred before the commencement of operations.
1. The reports and accounts of pension schemes and foundations, as well as the pending proceedings, are taken over for processing by the ZBSA as of the date of commencement of operations.
1. The concordat enters into force when all six concordat cantons have given their consent and declared their accession to the state chancellery of the host canton.
2. The host canton invites the concordat council to the constituent meeting. The council determines the commencement date of operations and informs the federal government thereof.
1. The concordat is valid for an unlimited duration.
2. Any canton that is a party to the concordat may terminate this agreement with a notice period of two years at the end of a performance period.
3. The concordat shall remain valid among the remaining cantons that are parties to the concordat.
1. If a canton withdraws from the concordat, it remains liable for obligations incurred by the institution during its membership. Any potential liability share is calculated based on the proportion of supervised facilities during the four years prior to withdrawal. The withdrawing canton is entitled to the endowment capital it has paid in, which has not been proportionally consumed up until the withdrawal. Any further claims are regulated by the Concordat Council.
1. The decision to dissolve this concordat requires unanimity among the cantonal governments of the concordat-cantons.
2. Any liquidation profit or loss shall be distributed at the time of dissolution based on the number of supervised institutions.