PensFlex: Collective foundation 1e

Freedom of design through splitting

We are living in times of massive and non-systemic redistributions of occupational provisions. Split pension models do not accommodate these unwanted redistributions. The extra mandatory component of occupational provisions is managed in a separate 1e pension foundation – known as 1e models – for pension solutions with a free choice of investment strategy.

Attractive risk premiums

Pure savings plans are not allowed for management professional pension. Risk benefits are also insured as per the concept of precaution. At least 4% of total contributions for risk benefits must be used for the risk insurance. All PensFlex death and disability risk benefits are 100% reinsured with Mobiliar. As the PensFlex collective foundation has had a very positive claims experience since its foundation in 2000, you benefit from extremely attractive risk premiums as the insured party.

Employer contribution reserves

With PensFlex, your company can build up employer contribution reserves. The advantage of this is that you can balance your company's profit in both good and bad times by building up reserves and optimize your tax burden in the long term. These reserves for regular employer contributions are then available to you in less stable economic phases.

In most cantons, the tax authorities accept the accumulation of an employer contribution reserve, which generally corresponds to a maximum of five times the annual employer contribution.

Your advantages at a glance:

• You reduce your taxable profit.

• You also determine the investment strategy for such reserves.

• Statutory employer contributions for employees thus remain affordable during times that are more difficult.

Restriction for the self-employed:

Self-employed persons can only accumulate the described contribution reserves for their employees! The personal employer contributions for their own occupational benefit scheme may not be taken into account.

Employer contributions account for over half of the total

With a “Bel Etage” pension solution, the employer pays the lion’s share of the financing. Extra employer financing for managers’ pension contributions instead of a salary increase adds genuine value through tax relief for employer and employee.

Your advantages at a glance:

• Higher employer contribution reserves for the company

• Lower social security contributions for employer and employee

• Lower taxable income for employees

• Advantage in the recruitment and retention of specialists and managers

No redistributions

With PensFlex's split pension solutions, there is no redistribution between mandatory and non-mandatory pension assets. We are not familiar with the kind of cross-subsidization that is alien to the system and is practiced by many enveloping pension funds. Your savings contributions form and remain your capital.

No restructuring risk

Capital and interest guarantees for the insured - with the corresponding financing risk for your company - are not provided for in a PensFlex 1e pension solution. Instead, 100% of the performance achieved with the selected investment strategy is passed on to the individual insured person. It is not possible for your pension fund to be underfunded. Therefore, there is no restructuring risk for you as an employer.

No balance sheet inflation

In particular, companies that keep their accounts in accordance with international accounting standards (IFRS or US GAAP) can use 1e solutions to reduce their pension fund liabilities on the balance sheet according to IAS 19. You reduce your debts, optimise your balance sheet and increase the profitability of your equity.

Investment strategies with a discretionary asset management mandate

We offer investment strategies for larger pension asset volumes, via either funds or single securities. In the event of retirement or permanent departure from Switzerland, you can transfer the securities from the retirement custodian account to your private assets.  The investment solutions are implemented as part of a discretionary asset management mandate with a PensFlex partner bank. 

• Reichmuth & Co.

• Bank Vontobel AG

• Bordier & Cie

• Edmond de Rothschild (Suisse) SA

• Rothschild & Co

• Lombard Odier

• Julius Bär & Co. AG

• Zähringer Privatbank AG

Investment strategies with BVV2-conform strategy profiles

Plan your pension early so you can build towards retirement in a targeted manner. A long-term investment horizon opens up varied and very exciting options for structuring your management pension provision.

You can select a range of strategy profiles based on your personal risk profile in addition to a traditional savings account:

• Target oriented strategy profile

• Benchmark-oriented strategy profile

• Mixed strategy profile

Our foundations offer you numerous BVV2-conform mixed strategy profiles for investment foundations and investment funds depending on your personal risk capacity and risk appetite. You benefit from institutional rates for all your investment solutions. This brings tangible cost advantages, which positively affects the value of your assets of which at least one low-risk strategy must always be offered.

Here you find an overview of the available investment funds

Strategy profiles

• Performance Overview as of 30.11.24