Gebührenreglement der BVG- und Stiftungsaufsicht Tessin, Ostschweiz und Zürich (GebR ATIOZ) - Gegenstand (GEBRATIOZ)

1. Die Gebühren, welche die ATIOZ, BVG- und Stiftungsaufsicht Tessin, Ostschweiz und Zürich für ihre Tätigkeit erhebt, bemessen sich nach diesem Reglement.

1. Die Gebühren werden nach Massgabe von Artikel 21 und 22 IVBSA erhoben.

2. Bei der Gebührenerhebung wird zwischen folgenden Bereichen unterschieden

| | | | | | --- | --- | --- | --- | | a. | Vorsorgeeinrichtungen sowie Einrichtungen, die nach ihrem Zweck der beruflichen Vorsorge dienen, gemäss Artikel 61 des Bundesgesetzes über die berufliche Alters-, Hinterlassenen- und Invalidenvorsorge[[2]](#enumeration_itemtext_content_fn_485605_2_2_c) («Vorsorgeeinrichtungen»); | | |

| | | | | | --- | --- | --- | --- | | b. | klassische Stiftungen gemäss Artikel 84 des Schweizerischen Zivilgesetzbuches[[3]](#enumeration_itemtext_content_fn_485606_2_3_c) («klassische Stiftungen»). | | |

3. Die Gebühren werden für den Bereich Vorsorgeeinrichtungen und den Bereich klassische Stiftungen separat festgelegt.

4. Das Kostendeckungsprinzip gilt je Bereich.

General Provisions

1 The annual supervisory fee covers the basic costs of supervisory activities.

It is payable by all pension schemes and classic foundations

subject to the supervision of ATIOZ, regardless of the duration of supervision.

2 When levying fees, in addition to the distinction made in Article 2, paragraph 2, a further distinction is made within the two areas between the following entities

a. in the area of pension schemes, those to which several employers

that are not closely connected economically or financially are affiliated,

as well as occupational pension schemes for associations

("collective and community schemes");

b. in the area of classic foundations, those that have more than 10 full-time

positions and a balance sheet total of more than CHF 1,000,000

("classic foundations with operations").

3 Thus, taking into account Article 2, paragraph 2 and Article 3, paragraph 2, separate annual supervisory fees apply to

a. pension schemes;

b. collective and community schemes;

c. classic foundations;

d. classic foundations with operations.

Calculation of the Annual Fee

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

2 The total assets are determined using the data from the annual financial statements as of December 31 of the previous year. If the balance sheet date falls on a different date, that date will be used.

3 The equity factor and the tariff factor per sector shall be one upon the entry into force of these Regulations. They may be increased or decreased by the Board of Directors, taking into account Article 10. The currently valid value of the factors shall be published in an appropriate manner.

Calculation in the Absence of a Balance Sheet Total

1 If no annual financial statements are available, an annual minimum fee of

CHF 600 for pension funds and CHF 400 for traditional foundations

will be levied.

2

III B/4/2/1

3. Further Fees

General Provisions

1 The fees for examinations, rulings, and other services shall be determined

based on the effort expended, within the fee framework pursuant to

Articles 7 and 8.

2 Activities for which no fee framework has been established shall be charged

based on the effort expended, with an hourly rate of 100 Swiss francs to 200 Swiss

francs per functional level of the person performing the service.

3 If activities pursuant to Articles 7 and 8 require exceptionally high effort,

the fees within the fee framework may be increased up to double the maximum

amount. The hourly rate pursuant to paragraph 2 shall be taken into account for the calculation.

V. Pension Schemes

1 The fee for examinations, rulings, and other services in the

area of pension schemes is determined on a time and effort basis

within the following fee framework

a. Assumption and release of supervision: CHF 1000–5000 each

1. Assumption upon new establishment

2. Assumption from another supervisory authority

3. Release from supervision / Transfer of seat to another

canton

b. Register for occupational pension schemes: CHF 500–2500 each

1. Registration

2. Amendment of a register entry

3. Deletion of a register entry

4. Approval of final report

c. Partial liquidation: CHF 1000–10 000 each

1. Approval of partial liquidation regulations

2. Review of partial liquidation

d. Partial transfer of assets: CHF 1000–10 000

e. Assumption of pensioner portfolios: CHF 1000–10 000

f. Dissolution: CHF 1000–20 000 each

1. Dissolution order / Commencement of liquidation

2. Approval of asset transfer in accordance with the Code of

Obligations

3. Approval of distribution plan

g. Approval of merger, conversion, or asset transfer

(in accordance with the Merger Act): CHF 5000–30 000

h. Amendment of instruments: CHF 500–10 000

i. Examination of regulations and their amendments: CHF 250–10 000

4) SR 221.301 3

III B/4/2/1

j.

Examination of affiliation agreements for collective and

joint schemes

CHF 250–5000

k.

Supervisory measures (excluding external

costs)

CHF 500–50 000

l.

Supervisory dialogues

on a time and effort basis

Classical Foundations

1 The fee for examinations, dispositions, and other services in the

area of classical foundations will be determined on a time and effort basis within the following fee

framework

a.

Assumption and release from supervision

1000-5000 Fr. each

1.

Assumption upon new establishment

2.

Assumption from another supervisory authority

3.

Release from supervision / transfer of registered office to another

canton

b.

Exemption from audit obligation and its revocation

500-2500 Fr.

c.

Partial asset transfer

1000-10,000 Fr.

d.

Dissolution (incl. asset transfer according to the Code of

Obligations)

1000-10,000 Fr.

e.

Approval of merger or asset transfer according to the Merger

Act

2500-30,000 Fr.

f.

Amendment of instruments

500-10,000 Fr.

g.

Review of regulations and their amendments

250-10,000 Fr.

h.

Supervisory measures (excluding external costs)

500-50,000 Fr.

i.

Supervisory dialogues

based on time and effort

j.

Appeal decisions

based on time and effort

4. Further Provisions

1. Gebühren werden 30 Tage nach Rechnungsdatum fällig.

2. Ab der 1. Mahnung kann ein Verzugszins von 5 Prozent erhoben werden.

1. Der Verwaltungsrat kann die Gebühren nach Massgabe von Artikel 23 IVBSA erhöhen oder senken.

2. Die Anpassung kann durch Erhöhung oder Senkung des Eigenkapitalfaktors oder des Tariffaktors der jährlichen Aufsichtsgebühr erfolgen.

1 The fee regulations must be approved by the Concordat Council. It shall enter

into force on January 1, 2026, after its approval.

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

6. Transitional Provisions

1. Die jährliche Aufsichtsgebühr wird ab 31. Dezember 2025 und später nach diesem Reglement, insbesondere nach den Artikeln 3-5, erhoben.

2. Bei den Gebühren für Prüfungen, Verfügungen und weitere Dienstleistungen wird unter Vorbehalt von Artikel 12 Absatz 3 auf den Zeitpunkt der Einleitung des Verfahrens abgestellt. Die Gebühren für Verfahren, die nach dem 31. Dezember 2025 eröffnet werden, werden nach diesem Reglement, insbesondere nach den Arikeln 6-8, erhoben.

3. Bei länger andauernden Verfahren, insbesondere Aufsichtsdialogen, wird der bisherige Aufwand per 31. Dezember 2025 in Rechnung gestellt und die Gebühren ab 1. Januar 2026 nach diesem Reglement erhoben.