fondamentaux

Vested benefits account or policy: choosing between the two.

When your LPP assets land in a vested benefits foundation, you have two options: bank account or insurance policy. The right choice depends on your age, horizon, and risk-coverage needs.

Par Pillarum
Article éditorial · sources vérifiées
7 min de lecture
Published

You leave an employer. Your LPP assets have to go somewhere. If you have no new pension fund, they land in a vested benefits foundation. There, two products are possible: a bank account or an insurance policy. No one really explains the difference at that moment. That is the point of this article.

The distinction in one sentence

The account is a banking product: your money earns interest, full stop. The policy is an insurance product: your money earns interest and you also buy coverage (typically death and/or disability). More complete, but more expensive.

Both are legally equivalent
Account or policy, in both cases, your LPP assets stay subject to the FZG/LFLP (Vested Benefits Act). Same taxation, same withdrawal conditions, same EU/EFTA rules. The difference is only in what is offered on top of the capital.

Side-by-side comparison

Vested benefits account vs vested benefits policy
CriterionAccount (bank)Policy (insurer)
Legal natureBanking contract (FZG art. 10)Life insurance contract (FZG art. 10)
YieldVariable interest rate (typical 0.1 to 1.2%)Low guaranteed rate (often 0–0.5%) + profit sharing
Death coverageNone. Capital goes to heirs.Guaranteed death capital, sometimes > current assets
Disability coverageNoneDisability pension possible if subscribed
FeesLow (typical 0.1–0.4%)High (insurance + admin fees, 1–2%+)
Securities investmentPossible (foundation offer, 0.5–1% fees)Possible but rarer and opaque
FlexibilityTransfer or withdrawal at any legal momentPossible penalties on early termination
Guarantee in case of bankruptcyFZG privilege (assets segregated from bank balance sheet)Life insurance reserve (ASA guarantee fund in case of rupture)
Source : FZG art. 10, OLP, FINMA — 2024 application

When the account is the right choice

The account is the healthy default for the vast majority of situations. It is transparent, low cost, and does not lock you into coverage you did not request.

  • You are under 50 and your retirement horizon is far. Cumulative policy fees weigh heavily over 20 to 30 years.
  • You are in a short transition (between two jobs, sabbatical). No need to subscribe a policy for a few months.
  • You already have risk coverage elsewhere: 3rd pillar 3a/3b with death capital, private life insurance, employer coverage still active during transition.
  • You want to keep the option to invest in securities with controlled fees. Bank foundations offer ETF solutions with TERs around 0.5%, more transparent than a policy.
  • Your goal is withdrawal in the short or medium term (departure, home purchase, self-employment). A policy locks or penalizes more.

When a policy may make sense

Rarer. The policy makes sense in specific situations:

  • You are the sole breadwinner and have no other death coverage. The policy fills the risk that your 2nd pillar disappears at your death if you are not married, or if your fund has no partner pension.
  • You are in a long transition (several years out of work) and the disability coverage of your former fund expires.
  • You have a health profile that would make a private insurance subscription difficult later. The vested benefits policy can be subscribed without a health questionnaire with some insurers.
Beware of the sales pitch
Insurance advisors have a structural interest in selling the policy rather than the account (commissions). Always ask for a fee breakdown over the contract's lifetime, not only the annual premium. And compare with risk coverage bought separately in the 3rd pillar.

A worked example

Cas concret
Stéphanie, 40, 2-year transition between two roles

LPP assets of CHF 95,000 to transfer for 24 months before the new position. Married, partner with stable employment, already covered in 3a.

Hypothèses
Assets to place
CHF 95,000
Expected duration
24 months
Risk profile
Very low (covered elsewhere)
Résultats
Account — 2-year estimated fees
CHF 240
~0.12% per year, without securities investment
Policy — 2-year estimated fees
CHF 1,800
~0.9% per year + insurance fees
Difference
CHF 1,560
in favor of the account, with no loss of coverage
Indicative estimate. Actual fees vary by foundation and contract. For Stéphanie, the account wins without question since her risk coverage is taken care of elsewhere.
Got an old account or policy you can no longer locate?
Pillarum queries every actor and rebuilds your LPP asset map in 4 to 6 weeks.

How to switch from a policy to an account (or vice versa)

The transfer is legal and possible at any time. The procedure:

  1. Open an account (or subscribe a policy) at the new target foundation.
  2. Ask the former foundation for a vested benefits transfer, indicating the IBAN of the new one.
  3. The former foundation processes the transfer within 30 days in general.
  4. Check that the transferred amount matches your vested benefits as shown on the last statement.

Watch out: policies may carry early-termination penalties — especially in the first years. Ask for the surrender value before any transfer. If it is lower than the premiums paid, wait a few years or weigh the gap.

The double-holding trap

The law limits you to two vested benefits accounts per beneficiary. But in practice, many people have more, by changing their mind or forgetting a former account. If you suspect you have forgotten an account, this is exactly the service provided by the Central 2nd-Pillar Office, complemented by Pillarum querying the private foundations.

À retenir
  • 01The account is the healthy default: transparent, low cost, flexible.
  • 02The policy adds risk coverage (death, disability) — useful if you have none other, otherwise it costs a lot for nothing.
  • 03The cumulative fees are the real difference over 10–20 years: one fee point more = tens of thousands of francs less at retirement.
  • 04An account ↔ policy transfer is always possible — just check policy termination penalties.

To dig into the hidden fees of vested benefits foundations, see our fee comparison. And if you want an overview of vested benefits in general, return to our vested benefits guide.

Sources & references

  1. FZG/LFLP, art. 10 — Maintaining pension via account or policy
  2. OLP/FZV — Vested Benefits Ordinance
  3. FINMA — Supervision of life insurers
  4. SVV/ASA — Swiss Insurance Association

5 minutes. One mandate. You'll know where your assets are in 4 to 6 weeks.