The third pillar is designed for saving capital. It is subdivided into tied savings (pillar 3a) and free savings (pillar 3b). The state encourages private retirement savings and therefore grants tax benefits and privileges on pillar 3a holdings. In return, the retirement savings capital remains tied for pension provision and is subject to statutory limitations. There are no such limitations for pillar 3b savings, nor are there any tax advantages.

To open a pillar 3a account, you must be over 18, live in Switzerland (this includes cross-border workers) and earn an AHV/AVS contributory income. We offer securities investments from the first franc.

You can save for retirement with a pillar 3a retirement savings account. You can pay a certain amount each year into such an account which is interest-bearing. Alternatively, your savings capital can be invested into a pillar 3a equities portfolio. Investing in equities enables you to benefit from the development of the financial markets and generally produces better returns. It does involve higher risk, however.

No. The state leaves it to its citizens to decide whether to set aside additional private retirement savings. Third-pillar retirement savings plans enable you to preserve your customary standard of living after you retire.

Yes, the state encourages the creation of capital by granting tax advantages. But private retirement saving plans can also serve as death and disability coverage. The longer you contribute to your third pillar, the more capital you save, thanks also to the compound interest effect. The capital can be withdrawn later under certain conditions, for example to finance the purchase of an own home.

There is no minimum contribution. Every year, you can choose if and how much you wish to contribute.

There is no minimum duration. You can structure your contributions as you please and you can terminate your pillar 3a account at any time.

Owing to price fluctuations, the actual weightings of the securities in the portfolio can deviate from the target weightings indicated in the prescribed investment strategy. If the weighting of an asset class (cash, receivables, equities, real estate, alternative investments) deviates from the target weighting by more than three percentage points, we rebalance the entire portfolio. Investments are bought and sold to restore the target weightings of the individual securities. This procedure is called rebalancing and is carried out at least once a month. No transaction fees are charged for the rebalancing.

Third-party expenses, currency spreads and third-party duties (e.g. VAT, stamp duty, etc.).

Fees are calculated per year and charged monthly pro rata the assets invested in securities. Fees are transparently presented in the Fee Schedule.

You can open and maintain up to five accounts/deposits.

As a rule, the money can be withdrawn at the earliest 5 years before reaching normal (AHV/AVS) retirement age. That is currently the case at the age of 60.

We attach the utmost importance to the security of the pension assets entrusted to us. Savings deposits are held with selected banks in accordance with statutory requirements and strict guidelines. We ensure broad diversification by distributing pension assets over several banks. This significantly reduces the risk of default or loss for individual account-holders.

Yes, you must withdraw your 3rd pillar assets when you reach retirement age unless you continue to be gainfully employed. In that case, the money must be withdrawn no later than 5 years after reaching the AHV/AVS retirement age.

Contributions are deductible from income tax. When funds are withdrawn they are taxed separately from your other income at a reduced rate.

No. We use fractions of shares and only whole shares can be kept in your private assets. Fractions of shares cannot be transferred.

The employer’s contribution must be at least equal to the total contributions of all its employees. A higher employer share can only be set with the employer’s consent.

Part-time employees over the age of 17 whose AHV/AVS salary is higher than currently CHF 22'680 are subject to compulsory occupational benefits insurance. The admission criteria of the relevant employer’s pension plan are always decisive. A pension plan may provide for a lower entry threshold than CHF 22'680. (status 2025)

Contributions for retirement benefits are first payable when an employee turns 24. The pension plan in which an employee is insured is always decisive. The pension plan can provide that the retirement savings process only starts on the employee’s 24th birthday.

Employees over the age of 17 whose AHV/AVS salary is higher than currently CHF 22'680 are subject to compulsory occupational benefits insurance. The admission criteria of the relevant employer’s pension plan is always decisive. A pension plan may provide for a lower entry threshold than CHF 22'680. (status 2025)

Employees who earn a salary over CHF 22'680 from one employer are insured for death and disability risks from 1 January following their 17th birthday and for retirement as well from 1 January following their 24th birthday under compulsory insurance. (status 2025)

The salary portion between the BVG/LPP co-ordination deduction of currently CHF CHF 26'460 and the maximum BVG/LPP salary of currently CHF 90'720 is called the co-ordinated BVG/LPP salary and is currently CHF 64'260. (status 2025)

The insured salary equals the AHV/AVS annual salary or, in the case of self-employed persons, the declared annual AHV/AVS income, minus the co-ordination amount, if applicable. A cap may be placed on the insured salary. or income. The insured salary or insured income, as the case may be, serves as the calculation basis for the insured benefits and contributions. The co-ordination deduction and the cap are stipulated in the benefits scheme.

Retirement credits are calculated annually as a percentage of the co-ordinated salary. The following rates currently apply: Age 25 to 34 = 7%, Age 35 to 44 = 10%, Age 45 to 54 = 15%, Age 55 to 65 = 18%

Inquiries to locate occupational benefit assets should be addressed to the 2nd Pillar Central Office, BVG/LPP Guarantee Fund, Administration, PO Box 1023, 3000 Bern 14. Complete information can be obtained from: https://sfbvg.ch/aufgaben/suche-vorgehen/suche-nach-guthaben-details

When they join a new pension fund, employees must indicate the bank particulars of the new pension fund to their former pension fund. The employee’s vested benefits will then be transferred from the former to the new pension fund.

As prescribed by law, members may in principle purchase regulatory benefits to enhance their benefits coverage or to attain full regulatory benefits. The maximum permissible pension assets are calculated in accordance with the purchase table of the relevant benefits scheme, taking into account a buy-in interest of maximum 2%. The maximum purchase amount is indicated in the pension statement. Employees can obtain a binding calculation from their pension fund.

Personal purchases improve an employee's retirement benefits. Depending on the exact definition in the pension plan, employees may in principle also improve their insured death and disability benefits through personal purchases. Moreover, personal purchases in occupational benefits are deductible from taxable income.

If personal purchases were made, the benefits deriving from those purchases may not be withdrawn as a lump sum in the following three years. If a member has made any withdrawals under the encouragement of home ownership scheme, no purchases may be made until such withdrawals have been repaid (Article 79b BVG/LPP). This restriction does not apply to purchases made in connection with a divorce or the dissolution by a court of a registered partnership. For persons arriving from abroad who have not previously belonged to an occupational benefits institution in Switzerland, the annual voluntary purchase during the first five years of membership in a Swiss occupational benefits institution cannot exceed 20 percent of the insured salary (or, in the case of self-employeds, the insured income) Once the five-year time limit has lapsed, the member may purchase the full regulatory benefits.

The abbreviations BVG and LPP stand for the second pillar of the social security system in Switzerland. They are the short forms of the German and French titles respectively of the Federal Act on Occupational Retirement, Survivors', and Disability Pension Plans. This Act regulates the minimum occupational benefit requirements for pension funds in Switzerland.

For self-employed persons, employees, managers, directors and members of executive committee of limited companies or limited liability companies with an annual AHV/AVS salary exceeding 450% of the maximum AHV/AVS retirement pension (CHF 136'080, status 2025).

From 450% of the max AHV/AVS retirement pension = CHF 136'080 (status 2025)

If a professional association offers a 1e pension solution, self-employed persons can choose to join such a non-mandatory pension solution. Their annual AHV/AVS salary must be at least 450% of the maximum AHV/AVS retirement pension. Self-employed persons do not have to have a basic BVG/LPP pension plan. But if their professional association offers a BVG/LPP basic plan, they may choose to join it.

The ‘Liberty Connect’ portal offers account-holders an overview of their portfolio, selected investment strategy, price performance and all transactions. All order slips can be viewed under e-documents in the menu.

No. Once self-employeds decide to join a 1e pension solution, they may only pay the smaller maximum amount into their pillar 3a each year.

The retirement benefits are equal to the actual value of the assets available on the account or securities deposit on the retirement date. Benefits are paid as a lump sum.

Any gaps in contributions may be compensated by voluntary contributions. Voluntary contributions are tax-deductible. To find out if you have a contribution gap, you can make a binding purchase calculation online in the online pension portal.

The 1e pension plan applies to a specific group of persons (all staff members, management staff, senior management, trade associations, etc.) who can select the investment strategy individually based on their personal risk profile. The insured persons can choose from a maximum of ten investment strategies per group of persons. At least one of those strategies must be low-risk.

The investment strategy in a 1e pension solution may be changed at any time. Selling or buying securities under a new investment strategy may take some time and this lag should be taken into account.

Depending on the choice of investment product and asset manager, the invested pension assets can be transferred to the personal securities deposit on retirement. In such cases, please inform your contact person in good time.

Startups are not listed on the stock exchange and involve a high level of risk: LibertyGreen only invests in highly capitalised companies.

Social criteria show how a company structures its relationships with its employees, suppliers, or customers, for example. The criteria are diversified, covering occupational safety, health protection, diversity, and social commitment for example. Governance criteria relate to management, executive compensation, auditing, internal controls and shareholder rights.

To avoid this, we have built into the portfolio a CO2 optimisation mechanism enabling us to exclude investments in companies which exceed a given CO2 emission cap per year. Nevertheless, a company could end up in the portfolio if it has top marks in other areas. The companies in the portfolio are monitored on a monthly basis and the selection process can be redefined as required in consultation with the Board of Trustees.

LibertyGreen invests directly in equities. This empowers us to exercise the relevant shareholder rights in the interest of the LibertyGreen community.

ESG is a framework which takes into account environment, social and corporate governance risks.

We stand for transparency: that is why we only use direct investments and do not invest in non-transparent and high-cost investment funds. As a result there are no fund fees.

Our investment cycle is monthly. This means that we invest or "rebalance" the portfolio once a month.

Owing to price fluctuations, the actual weightings of the securities in the portfolio can deviate from the target weightings indicated in the prescribed investment strategy. If the weighting of an asset class (cash, receivables, equities, real estate, alternative investments) deviates from the target weighting by more than three percentage points, we rebalance the entire portfolio. Investments are sold and bought to restore the target weightings of the individual securities. This process is called rebalancing and is carried out at least once a month. No transaction fees are charged for the rebalancing.

Yes, when the amounts are small as they are in the first payments especially, we may not be able to make exact allocations. The larger the invested capital, the more accurate the allocation.

You can open and maintain up to five separate portfolios.

No. We use fractions of shares and only whole shares can be kept in your private assets. Therefore, fractions of shares cannot be transferred.

Companies which produce more than a certain volume of CO2 emissions per year are excluded. We check every month that our criteria is respected.

ESG ratings are objective evaluations of a company’s commitment to sustainable business practices. Environmental, social and governance aspects are weighted differently depending which industry a company operates in.

We source the sustainability data from MSCI ESG Research. MSCI ESG is the largest global provider of sustainability analyses and ratings in the environmental, social and corporate governance fields.

Our portfolio only contains companies with an ESG rating of at least “A”. This ensures us the necessary flexibility to assemble a well-diversified portfolio. We check which companies show the best performance on a monthly basis and adapt the portfolio accordingly.

We use the sustainability calculator to compare the LibertyGreen portfolio with the MSCI World Index. The index published by MSCI covers some 1,600 companies from 23 industrialised countries. It is reputedly one of the most important global stock indices. Our calculator can compare greenhouse gas emissions, water volumes, waste tonnages and kilowatt hours per year and investment. It shows how important investing in sustainable companies is for the environment. The more capital flows into sustainable investments, the more likely the market will come into swing.

The more sustainably people invest, the greater the market pressure encouraging the green transformation as a whole.

Gain flexibility and savings potential with Lealta Vested Benefits Foundation by splitting your pension assets into two vested benefit accounts.

All the documents are available on the "Liberty Connect" online portal.

These can be appended to your tax return. The contribution amount must be entered in your tax return under deductions.

No.

Payments into the third pillar and voluntary second pillar contributions are tax-privileged. Both contributions are deductible from income tax. Moreover, interest and dividends are also exempt from taxation where the assets are invested in securities.

Since Liberty Pension is established in the Canton of Schwyz, payments abroad are taxed at the lowest withholding tax rate in Switzerland.

When your pension assets are disbursed by your pension fund, or your pillar 3a or vested benefit account is liquidated, the tax burden can vary considerably depending on where you live. The timing and the amount of the payment are decisive in this regard. In the second and third pillars, payment of the pension assets can be staggered over several tax periods to save on taxes.

Pensions are fully taxed as income. Retirement lump-sum capital is taxed differently from one canton to the other. Contact your tax office for information.

The app can be downloaded using the QR code on the landing page.

Yes, the app is available free of charge in the app store or Google store.