Tax advantage 1: 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 executive pension contributions instead of a salary increase adds genuine value through the tax relief for the employer and employee.
Tax advantage 2: Employer contribution reserves
In the PensUnit pension fund, affiliated companies can accumulate employer contribution reserves. The advantage of this is that you can reduce your company's profit by building up reserves in good times. These reserves for regular employer contributions are then available to you in less stable economic phases. Cantonal tax regulations must always be observed in this regard.
Tax advantage 3: Collective fluctuation reserves
As the employer, you must accumulate a collective fluctuation reserve for your pension fund in our Bel-Etage foundation PensUnit. This serves as a buffer against any cover deficit in your management pension fund. The reserve's target volume depends on the selected investment strategy. This creation of reserves creates security and stability in the pension fund in the event of a shortfall. They reduce the taxable company profit.
Tax advantage 4: AHV salary versus dividend
The advantages of an AHV salary are as follows: The higher the company owner’s AHV salary, the better the risk benefits for death and disability and the higher the 2nd pillar retirement benefits. In addition: The higher the insured AHV salary, the greater the management pension purchase gaps and the greater the tax benefit in making up the shortfall.
As a company owner, should you pay a higher AHV salary or a higher dividend? There is no simple answer to that as it depends on each specific case.