fondamentaux

Vested benefits: the complete guide to leaving nothing asleep.

Everything you need to know about vested benefits foundations: what they are for, how they work, what to do with them.

Par Pillarum
Article éditorial · sources vérifiées
9 min de lecture
Published
Updated le

Vested benefits is the waiting room of your 2nd pillar. When your assets do not know where to go — between two jobs, after leaving Switzerland, during a long break — they land there. Legal, safe. But often forgotten.

In one sentence
A vested benefits foundation is a regulated body that holds your LPP assets pending when no active pension fund can receive them. Its obligations are set by the FZG (Vested Benefits Act, SR 831.42).

When vested benefits kicks in

Four common situations — the fourth creates the most lost assets:

  • You leave an employer without having a new one immediately.
  • Your new employer has no pension fund (rare but possible for very small companies).
  • You take unpaid leave longer than a few months.
  • You leave Switzerland for the EU/EFTA — the mandatory part of your LPP must compulsorily be paid into a vested benefits account in CH.

Who manages vested benefits assets

The two types of vested benefits actors
TypeNumberProfile
Banking foundations~340Linked to a bank (UBS, Raiffeisen, BCV, BCGE…) or independent. Account or securities.
Life insurance policiesSeveral dozenBuilt-in risk coverage (death, disability). More expensive but more complete.
Supplementary Institution LPP1Official safety net. Receives by default if no other instruction.
Source : FSIO / FINMA — 2024 registers

Details on the three system institutions (funds, foundations, supplementary) are covered in our who does what article. For the difference between account and policy, see our account vs policy comparison.

Your options on a vested benefits account

What to do with your vested benefits assets
OptionWhen it's relevant
Let it sleepShort transition (< 1 year). Legal until 5 years after the ordinary retirement age. Interest rate often < 1%.
Transfer itYou resume employment. Transfer to the new fund is mandatory within 6 months.
Invest in securitiesLong horizon (>10 years). Available at most foundations, fees to compare (see our fees article).
Withdraw itLegal case: main residence purchase, departure outside the EU, self-employment, retirement, total disability.
Source : FZG art. 5 — Cash payment cases
Optimization at the withdrawal moment
The canton that withholds tax on an LPP withdrawal is the foundation's, not the taxpayer's. Transferring your assets to a foundation domiciled in a fiscally favorable canton (Schwyz, Zug, Nidwalden) before a withdrawal can significantly reduce tax — provided the transfer is motivated and prior to the withdrawal decision.

Why it is complicated to track everything

You can have several vested benefits accounts, opened at different moments. The law limits to two accounts for the same beneficiary — but in practice, many people have more, unknowingly, because no central system unifies the information on the individual's side.

Silence benefits no one
If you give no instruction to your fund when leaving the employer, your assets go by default to the supplementary institution (the Central 2nd-Pillar Office, in Berne). Legal but not very profitable: minimum interest rate, no investment options. And you must explicitly ask back to move them.

How Pillarum helps you

We send a pooled power of attorney to the Central 2nd-Pillar Office and to the 340 Swiss vested benefits foundations. In 4 to 6 weeks, you know exactly where your assets are and who holds them. For the precise amount, that is the next step (consolidation with the identified funds). Free, no commitment, no forced product sale.

Find your vested benefits assets in 5 minutes.
One single power of attorney to query the Central Office + the 340 foundations. Reply in 4 to 6 weeks.
À retenir
  • 01Vested benefits is the legal waiting room of the 2nd pillar — for periods without an active fund.
  • 02~340 vested benefits foundations in CH + 1 supplementary institution (the Central Office, in Berne) receive pending assets.
  • 034 options: let it sleep, transfer to a new fund, invest in securities, withdraw (if legal case).
  • 04At withdrawal, the taxing canton is the foundation's, not the taxpayer's — hence the value of a prior transfer to a favorable canton.

To start, first read our intro to the 2nd pillar. To dig into the choice between the two products, see account vs policy. And to understand fees to scrutinize before opening an account, our fee guide.

Sources & references

  1. FZG/LFLP, SR 831.42 — Vested Benefits Act
  2. FZV/OLP — Vested Benefits Ordinance, SR 831.425
  3. Supplementary Institution LPP Foundation
  4. Central 2nd-Pillar Office — Search service
  5. FINMA — Vested benefits foundations register

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