2 Zivilrecht, Strafrecht, Administration of Justice » 21 Civil Law » 211 Personal and Family Law

Scope of Application

1 These implementing provisions govern the statutory supervision of the following

provident institutions and institutions, which by their purpose serve occupational

providence, with their seat in one of the concordat cantons

a) Provident institutions under private and public law that participate in the

implementation of mandatory insurance according to the Federal Act

on Occupational Retirement, Survivors' and Disability Pension Plans (BVG)4

(Art. 48 et seq. BVG),

b) Staff welfare foundations which, without participating in mandatory insurance,

are active in the field of occupational old-age, survivors' and disability

pension plans (Art. 89a para. 6 and 7 ZGB),

c) Vesting benefit foundations (Art. 10 para. 3 FZV6),

d) Pillar 3a foundations (Art. 1 para. 1 lit. b and para. 3 BVV 37).

2 These implementing provisions are not applicable to foundations subject to

federal supervision (Art. 64a para. 2 BVG).

Supervisory Authority

The supervisory authority for pension institutions and institutions that, by their purpose, serve occupational pension provision, in the sense of Art. 61 para. 1 BVG, is the office of the Concordat on Central Switzerland BVG and Foundation Supervision (ZBSA; hereinafter referred to as the supervisory authority).

II. Duties of the Supervisory Authority

General Duties

1 The supervisory authority is responsible for the duties assigned to it by federal

law. It maintains the cantonal registers for occupational pension schemes for the

concordat cantons.

2 In the enforcement of legislation on occupational old-age, survivors', and disability

pension schemes, it is responsible for all measures and decisions that are not

expressly assigned to another body.

3 The supervisory authority may issue the instructions and guidelines necessary to

fulfil its duties.

Examination of Reporting

The supervisory authority examines the activity reports and annual financial statements of the provident institutions as well as institutions that, by their purpose, serve occupational old-age, survivors' and disability provision, and takes note of them by means of a ruling. Within the scope of its control and the statutory division of labor, it also inspects the reports of the auditing bodies and the experts for occupational old-age, survivors' and disability provision, as well as the minutes of the provident institutions and institutions that, by their purpose, serve occupational old-age, survivors' and disability provision. It is authorized to request further relevant documents.

Supervisory Instruments

If the supervisory authority identifies deficiencies, it shall take the necessary measures to rectify them. For this purpose, it has the following supervisory instruments at its disposal, in particular

a) issuing binding directives to the organs of pension schemes and institutions that, by their purpose, serve occupational pension provision, as well as to auditors and experts for occupational pension provision,

b) admonition, warning, and dismissal of organs,

c) the appointment of an official administration,

d) the appointment of an extraordinary auditing body,

e) the annulment and amendment of decisions made by the organs,

f) the ordering of expert opinions,

g) substitute performance,

h) the imposition of disciplinary fines up to 4000 Swiss francs,

i) the examination of business management and accounting at the seat of the pension scheme or the institution that, by its purpose, serves occupational pension provision.

Amendment of the Foundation Deed

1 The supervisory authority decides on the application of the competent body of the

pension scheme or the institution that serves professional pension

provision, on amendments to the foundation deed. Its decision has constitutive

effect.

2 The amendments are entered in the commercial register at the instigation of the supervisory authority.

Review of Regulations

1. Based on Art. 62 para. 1 lit. a BVG (Federal Act on Occupational Retirement, Survivors' and Disability Pension Plans) and Art. 89a para. 6 no. 12 and para. 7 no. 7 ZGB (Swiss Civil Code), the supervisory authority reviews the regulatory provisions and their amendments, in the sense of a general-abstract norm control, and takes note of them. It may order the correction or annulment of regulatory provisions that violate statutory law or the constituent instrument.

2. In accordance with Art. 53b para. 2 BVG and Art. 89a para. 6 no. 9 ZGB, the supervisory authority reviews the regulatory provisions concerning the conditions and procedure for the partial liquidation of a pension institution and approves them by decision. Its decision has constitutive effect.

1. **Abolition of the provident institution and of the institution which, by its purpose, serves occupational old age, survivors' and disability insurance; transfer of assets and liquidation**

1. Resolutions concerning the global transfer of assets to another legal entity or concerning the division of assets, as well as resolutions concerning the liquidation and merger of provident institutions and institutions which, by their purpose, serve occupational old age, survivors' and disability insurance, require the approval of the supervisory authority before their execution and, where necessary, the registration of the transfer agreement in the commercial register.

2. The supervisory authority shall declare the abolition of a foundation if its purpose has become unattainable (Art. 88 para. 1 SCC).

Complaints regarding Information Rights

The supervisory authority, acting as a complaints body, judges disputes concerning

the right of the insured person to information according to Art. 65a (Transparency)

and Art. 86b para. 2 BVG (Information of the Insured). This procedure

is generally free of charge for the insured, according to Art. 62 para. 1 lit. e BVG.

Decisions of the Supervisory Authority

1 The supervisory authority is empowered by law, in particular, to

a) assume supervision over and release from supervision provident institutions and

institutions whose purpose is occupational retirement provision;

b) register provident institutions in the respective cantonal register

for occupational retirement provision;

c) amend and delete entries from the respective cantonal register for

occupational retirement provision;

d) approve the final report of provident institutions to be deleted from the respective

cantonal register;

e) amend foundation deeds;

f) approve the merger and dissolution, with and without liquidation, of provident

institutions and institutions whose purpose is occupational retirement provision;

g) approve the distribution plan in the event of the full liquidation of a provident

institution (Art. 53c BVG);

h) approve the regulatory provisions regarding partial liquidation (Art. 53b para. 2 BVG);

i) take official measures to remedy deficiencies.

2 The supervisory authority also acts as an appeals body for

a) challenges to the legality of regulatory provisions (normative review);

b) disputes concerning the insured person's right to information;

c) the conditions, procedure, and distribution plan for partial and

full liquidations.

III. Duties of Provident Institutions and Institutions whose Purpose is Occupational

Retirement Provision

Principle

The organs of pension institutions and of institutions which, by their purpose, serve occupational provision, fulfill the tasks assigned to them by law, ordinances, deed of foundation, and further provisions (regulations, supervisory authority directives).

Annual Reporting

The pension schemes and institutions which, according to their purpose, serve

occupational pension provision, must submit the complete reporting documents to the supervisory authority annually without delay, but no later than six months after the end of the financial year.

Regulation

1 The provident institutions and the institutions that, according to their purpose, serve

occupational old-age, survivors' and disability insurance, shall submit their regulatory

provisions and any amendments thereto to the supervisory authority immediately after their

enactment by the body, unsolicited and in duplicate, including the minutes of the decision,

for review and acknowledgement.

2 In the event of the repeal of regulations or individual provisions, the corresponding

minutes of the decision of the body must be submitted to the supervisory authority.

IV. Administration of Justice

Decisions of the Supervisory Authority

Those affected by decisions of the supervisory authority may file an appeal with the Federal Administrative Court (Art. 74 para. 1 BVG and Art. 89a para. 6 no. 19 and para. 7 no. 8 ZGB).

Disputes and Claims for Liability

The settlement of disputes and claims for liability is governed by

Article 73 BVG.

V. Fees

Principle

1 The supervisory authority levies fees for its activities.

2 The fees cover the costs and consist of

a) an annual supervisory fee;

b) fees for rulings and services.

3 The annual supervisory fee is determined based on the gross assets, and the fees for rulings and services are calculated according to the actual expenditure and charged to the pension schemes and institutions serving occupational pension purposes, or to the applicants.

Annual Supervision Fee

1 For the annual review of reports and accounts, a basic fee of 300 Swiss Francs plus 0.2 per mille of the gross assets, rounded down to the nearest whole Franc, but not exceeding 7300 Swiss Francs, shall be levied.

2 If clarifications are necessary that exceed the usual scope, the fee may be increased to a maximum of double the amount.

Recharging of the Supervisory Fee Levied by the Supreme Supervisory Authority

The supervisory authority passes on the fee owed to the supreme supervisory authority under Art. 64c para. 2 lit. a BVG to the pension institutions supervised by it.

VI. Final Provisions

Entry into Force

These implementing provisions on occupational old age, survivors' and disability

pensions shall enter into force on 1 January 2006. They shall be published in the

official gazettes of the concordat cantons.

1 GS 21-35 with amendments of 28 November 2011 (GS 23-101), of 17 May 2013 (GS 23-

102), of 3 June 2019 (GS 25-57) and of 23 May 2022 (GS 26-82).

2 SR 831.40.

3 SRSZ 211.210.1.

4 Para. 1 lit. b in the version of 3 June 2019; Para. 1 lit. a, c, d and Para. 2 in the version of

17 May 2013.

5 Version of 17 May 2013.

6 Para. 1 in the version of 3 June 2019.

7 Version of 17 May 2013.

8 Version of 17 May 2013.

9 Para. 1 in the version of 17 May 2013.

10 Version of 3 June 2019.

11 Heading and Para. 1 in the version of 17 May 2013.

12 Version of 17 May 2013.

13 Para. 1 lit. b, c in the version of and Para. 2 lit. c newly inserted on 3 June 2019; Para. 1

lit. a, d to i and Para. 2 lit. a, b in the version of 17 May 2013.

14 Heading in the version of 17 May 2013.

15 Version of 17 May 2013.

16 Para. 2 repealed on 3 June 2019; Para. 1 in the version of 17 May 2013.

17 Para. 1 in the version of 17 May 2013.

18 Version of 3 June 2019.

19 Para. 3 in the version of 3 June 2019.

20 Para. 1 in the version of 23 May 2022.

21 Para. 1 in the version of and Para. 2 repealed on 3 June 2019.

22 Abl 2005 1684; amendments of 28 November 2011 entered into force on 1 January 2012 (Abl 2014 2696),

of 17 May 2013 on 1 July 2013 (Abl 2014 2699), of 3 June 2019 on 1 September 2019

(Abl 2019 1923) and of 23 May 2022 on 1 July 2022 (Abl 2022 1507).