Fee Schedule of the BVG and Foundation Supervisory Authority of Aargau (Gebührenordnung BVSA) - Subject Matter

1. The Aargau Supervisory Authority for Occupational Benefits and Foundations (BVSA) levies the following fees

a) annual supervision fees,

b) fees for audits, orders, and services,

c) fees and charges of the Higher Supervisory Commission.

1. The annual supervisory fee for occupational pension institutions is determined as follows

Gross assets in Francs: Fee in Francs

up to 100,000.-: 375.-

100,001.- to 500,000.-: 750.-

500,001.- to 1,000,000.-: 1,125.-

1,000,001.- to 2,500,000.-: 1,500.-

2,500,001.- to 5,000,000.-: 1,875.-

5,000,001.- to 7,500,000.-: 2,250.-

7,500,001.- to 10,000,000.-: 2,625.-

10,000,001.- to 15,000,000.-: 3,000.-

15,000,001.- to 25,000,000.-: 3,375.-

25,000,001.- to 50,000,000.-: 3,750.-

50,000,001.- to 100,000,000.-: 4,125.-

100,000,001.- to 250,000,000.-: 4,875.-

250,000,001.- to 500,000,000.-: 6,000.-

500,000,001.- to 1,000,000,000.-: 7,125.-

1,000,000,001.- to 5,000,000,000.-: 9,000.-

over 5,000,000,000.-: 10,125.-

2. The term gross assets refers to the balance sheet total. For pension institutions with insurance contracts, the surrender values are added to the balance sheet total.

3. For the examination of collective and common institutions, an additional fee to the annual supervisory fee according to paragraph 1 in the amount of Fr. 1,500.- is levied.

4. Collective or common institutions are considered to be pension institutions to which, according to Art. 56 para. 3 of the Federal Act on Occupational Old Age, Survivors' and Invalidity Pension Provision (BVG) of June 25, 1982, several economically or financially not closely related employers or several associations are affiliated. The wording in the deed of foundation or the actual circumstances are decisive.

1. The annual fee for the supervision of foundations that, according to their purpose, do not serve occupational benefits (classic foundations), is determined as follows

Gross Assets in Swiss Francs | Fee in Swiss Francs

up to 100,000.- | 150.- *

100,001.- to 500,000.- | 300.- *

501,000.- to 1,000,000.- | 450.- *

1,000,001.- to 5,000,000.- | 750.- *

5,000,001.- to 10,000,000.- | 1,050.- *

10,000,001.- to 20,000,000.- | 1,500.- *

20,000,001.- to 50,000,000.- | 2,100.- *

over 50,000,000.- | 2,850.- *

2. The balance sheet total is considered the gross assets.

1. The BVSA levies fees for examinations, orders, and other services when requested to do so or when it deems such an action appropriate.

2. The amount of the fee is determined by the effort involved. The following fee framework applies

Type | Fee Range for Occupational Benefits Institutions in Swiss Francs | Fee Range for Classical Foundations in Swiss Francs

--- | --- | ---

Assumption or Transfer of Supervision | 500.- to 2,500.- | 500.- to 2,500.-

Register Entries, Amendments, and Deletions | 300.- to 2,500.- | -

Document Examination, Amendment, and Approval | 300.- to 5,000.- | 300.- to 5,000.-

Review, Amendment, and Approval of Regulations and Contracts * | 300.- to 10,000.- | 300.- to 3,000.-

New Establishment, Merger, Dissolution, or Total Liquidation * | 900.- to 20,000.- | 900.- to 10,000.-

Processing Supervision Complaints or Partial Liquidation Complaints | 900.- to 20,000.- | 300.- to 5,000.-

Approval of Distribution Plans and/or Transfer Contracts | 700.- to 15,000.- | 500.- to 10,000.- *

Imposition of Supervisory Measures, Issuance of Other Orders | 450.- to 15,000.- | 450.- to 5,000.-

Preliminary Examinations and Opinions on Occupational Benefits Matters | 500.- to 10,000.- | -

Exemption from the Duty to Designate an Audit Authority | - | 200.- to 1,000.-

Register Extract per Institution * | ... | ...

Reminder for Submission of Documents | 100.- | 100.-

3. If the supervised institution prompts an extraordinary inspection or inquiry that cannot be covered by the fees according to paragraph 2, the BVSA may levy an additional charge according to its effort, up to a maximum of CHF 100,000.-

4. It may request an advance payment for the expected fee from the applicant prior to undertaking an action requested by them and make its action contingent upon the payment of the advance.

5. Fees for examinations, orders, and services for collective assets per Article 89b of the Swiss Civil Code of December 10, 1907, are determined based on the rates for classical foundations.

1. All fees shall be due without reminder within 30 days after invoicing or issuance of the order, respectively.

1. The fees and charges to be collected by the BVSA and the supervisory commission are determined in accordance with federal legislation.

1. Repealed.

2. The amendments of 18 September 2020 are first applicable to the annual supervisory fees that are levied in connection with the audit of the 2020 financial statements of the supervised entities. For the preceding financial years, the previous law applies.

1. This fee regulation was adopted by the Board of Directors on June 11, 2012, and is subject to approval by the Executive Council, coming into force on January 1, 2013.