Fee Regulations of the Occupational Pension and Foundation Supervisory Authority of the Cantons of Zurich, Glarus, Schaffhausen, Appenzell Ausserrhoden, Appenzell Innerrhoden, St. Gallen, Graubünden, Thurgau and Ticino - Subject Matter (BVG)

1. The fees charged by the BVG and Foundation Supervision of Ticino, Eastern Switzerland, and Zurich ("ATIOZ") for their activities are determined according to these regulations.

1. Fees shall be levied in accordance with Articles 21 and 22 of the IVBSA.

2. In levying fees, a distinction is made between the following areas

a. Pension schemes and institutions serving the purpose of occupational pensions, pursuant to Article 61 of the Federal Act on Occupational Old Age, Survivors' and Disability Pension Plans (BVG) of June 25, 1982 ("pension schemes"),

b. classical foundations according to Article 84 of the Swiss Civil Code (ZGB) of December 10, 1907 ("classical foundations").

3. Fees are determined separately for the area of pension schemes and the area of classical foundations.

4. The principle of cost coverage applies to each area.

1. The annual supervisory fee covers the basic costs of supervisory activities. It is to be paid by all pension schemes and traditional foundations subject to the supervision of ATIOZ, regardless of the duration of supervision.

2. In addition to the distinction according to § 2 para. 2, the fee levied distinguishes between the following institutions within the two areas

a. In the area of pension schemes, those to which several employers that are not economically or financially closely connected are affiliated, as well as association pension schemes ("collective and communal schemes"),

b. In the area of traditional foundations, those that have more than 10 full-time positions and a balance sheet total of more than CHF 1 million ("traditional foundations with operations").

3. Thus, considering §§ 2 para. 2 and 3 para. 2, separate annual supervisory fees shall apply to

a. Pension schemes,

b. Collective and communal schemes,

c. Traditional foundations,

d. Traditional foundations with operations.

1. The annual supervisory fee is calculated for each institution based on its balance sheet total, including off-balance sheet surrender values from insurance contracts ("balance sheet total"), as well as a capital factor and a tariff factor according to the formulas specified in the annex.

2. The balance sheet total is determined based on the financial statements data as of December 31 of the previous year. If the balance sheet date is on a different date, it will be based on that date.

3. The capital factor and the tariff factor per area are set at one upon the entry into force of this regulation. They may be increased or decreased by the Board of Directors considering § 10. The current value of the factors will be published in an appropriate manner.

1. In the absence of an annual financial statement, an annual minimum fee of CHF 600 is imposed for pension schemes and CHF 400 for traditional foundations.

1. Fees for examinations, orders, and additional services are determined based on effort within the fee framework according to §§ 7 and 8.

2. Activities for which no fee framework has been established are billed based on effort at an hourly rate of CHF 100 to 200 per functional level of the executing person.

3. If activities pursuant to §§ 7 and 8 require an exceptionally high amount of effort, the fees according to the fee framework may be increased up to double the maximum amount. For the calculation, the hourly rate according to paragraph 2 is considered.

1. The fee for examinations, orders, and other services in the area of pension funds shall be determined based on effort within the following fee range

a. Assumption and release of supervision: CHF 1,000 to 5,000

1. Assumption upon new establishment

2. Assumption from another supervisory authority

3. Release from supervision / relocation to another canton

b. Register for occupational pensions: CHF 500 to 2,500

1. Registration

2. Amendment of a register entry

3. Deletion of a register entry

4. Approval of final report

c. Partial liquidation: CHF 1,000 to 10,000

1. Approval of partial liquidation regulations

2. Review of partial liquidation

d. Partial asset transfer: CHF 1,000 to 10,000

e. Assumption of pensioners' liabilities: CHF 1,000 to 10,000

f. Dissolution: CHF 1,000 to 20,000

1. Dissolution order / putting into liquidation

2. Approval of asset transfer according to the Code of Obligations

3. Approval of distribution plan

g. Approval of merger, conversion, or asset transfer under the Merger Act: CHF 5,000 to 30,000

h. Amendment of documents: CHF 500 to 10,000

i. Review of regulations and their amendments: CHF 250 to 10,000

j. Review of affiliation agreements in collective and communal institutions: CHF 250 to 5,000

k. Supervisory measures (excluding external costs): CHF 500 to 50,000

l. Supervisory dialogues: based on effort

1. The Fee for Examinations, Orders, and Additional Services in the Area of Classical Foundations shall be determined based on the effort within the following fee framework

a. Assumption and Release of Supervision: CHF 1,000 to 5,000 each

1. Assumption upon New Formation

2. Assumption from Another Supervisory Authority

3. Release from Supervision / Relocation of Seat to Another Canton

b. Exemption from the Duty of Audit and its Revocation: CHF 500 to 2,500

c. Partial Transfer of Assets: CHF 1,000 to 10,000

d. Dissolution (including Asset Transfer according to the Code of Obligations): CHF 1,000 to 10,000

e. Approval of Merger or Asset Transfer according to the Merger Act: CHF 2,500 to 30,000

f. Amendment of Documents: CHF 500 to 10,000

g. Examination of Regulations and their Amendments: CHF 250 to 10,000

h. Supervisory Measures (excluding external costs): CHF 500 to 50,000

i. Supervisory Dialogues: according to effort

j. Appeal Decisions: according to effort

1. Fees are due 30 days after the invoice date.

2. A late payment interest of 5% may be charged starting from the first reminder.

1. The Board of Directors may increase or decrease the fees pursuant to Article 23 of the IVBSA.

2. The adjustment may be effectuated through an increase or decrease of the equity factor or the tariff factor of the annual supervisory fee.

1. The fee regulations are to be approved by the Concordat Council. They shall come into effect on January 1, 2026, following such approval.

2. The fee regulations shall be published in accordance with Article 8 of the IVBSA.

1. The annual supervision fee shall be levied from December 31, 2025, and later in accordance with this regulation, particularly pursuant to §§ 3-5.

2. For fees related to audits, orders, and additional services, subject to § 12 paragraph 3, the initiation date of the proceedings shall be decisive. Fees for proceedings initiated after December 31, 2025, shall be levied in accordance with this regulation, specifically pursuant to §§ 6-8.

3. For prolonged proceedings, particularly supervisory dialogues, the costs incurred up to December 31, 2025, will be invoiced, and the fees from January 1, 2026, shall be levied pursuant to this regulation.