The tax advantages for your company


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.

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


Tax advantage 2: Employer contribution reserves

Your company can accumulate employer contribution reserves through our Bel-Etage foundations. This is beneficial for the following reasons: You can reduce your company’s profit when earnings are high by accumulating reserves. You can then fall back on these statutory employer contribution reserves during times that are more difficult.

The tax authorities in most cantons will accept the accumulation of an employer contribution reserve of up to five times the annual employer contribution. 

Your advantages at a glance:

You reduce your taxable profit

You determine the investment strategy for these reserves

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


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.

 Although this may initially seem disadvantageous, it actually provides many benefits:

You reduce your taxable profit

You determine the investment strategy for these reserves

 

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.
  • The advantages of dividend distribution: The dividends receive preferential tax treatment if the shareholder has a participation of at least 10%.


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.  Your personal retirement coach can help you identify the right solution.

Thank you for your interest. We will be in touch shortly.

PensExpert-Basel-Alan-Mastria
Alan Mastria
Relationship Manager

Find the right balance. We are happy to help you.

Or contact us directly.

+41 41 226 15 15
welcome@pens-expert.ch

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