In its ruling 9C_613/2022 of April 20, 2023, the Federal Supreme Court declared a BVG affiliation in the management sector (1e) to be inadmissible, as the inclusion of further persons in this plan was considered unrealistic. In this particular case, one doctor (shareholder) was affiliated for income of CHF 200,000 or more, while all other employees were only insured under the basic solution due to their lower income.
The non-acceptance of this management plan led to the benefits in the 1e plan being classified as non-business-related, which led to corresponding tax offsets at company level.
The tax treatment of "small connections" in the management sector raises the question of whether connections with only one insured person satisfy the requirements for virtual collectivity or are regarded as an "à la carte solution" and are therefore not accepted for tax purposes. Ultimately, the assessment always depends on the overall circumstances of the specific individual case.
However, it is likely to be decisive that the Federal Supreme Court assumes that the future inclusion of a further person is a realistic possibility.
Our recommendations for small companies in the management sector are as follows:
Use genuine collective solutions that cover the owner with non-participating employees.
Limit the entry conditions to the level of salary, not the position.
Use objective key figures, such as the BVG maximum, to determine the entry threshold.
Formulate the pension plan in such a way that additional persons can be admitted at any time.
If you have any questions or uncertainties, please do not hesitate to contact us.
