Glossary
Vested Benefits Account
A Vested Benefits Account preserves occupational pension (BVG / 2nd Pillar) assets when no pension fund is temporarily available, for example during a career break, a period abroad, or a transition to self-employment. The capital remains tied up and tax-privileged until it flows back into a pension institution.
At a glance
01
Vested benefits assets remain restricted until a pension event occurs (source: Vested Benefits Act, FZG).
02
A maximum of two Vested Benefits Accounts per person is permitted.
03
Withdrawals are taxed separately from income at a reduced pension rate.
Frequently asked questions
If you leave your employer and do not immediately join a new pension fund, your pension assets must be transferred to a Vested Benefits Account or a vested benefits policy. This preserves your 2nd Pillar savings in a tax-privileged structure until you re-enter employment or reach retirement.
Part of the topic
Vorsorge & Pensionierung
Sources: Bundesamt für Sozialversicherungen (BSV) · Systematische Rechtssammlung (fedlex)