From Cohabitation to Marriage and Back: Pension and Tax Issues at Different Stages of Life

The legal framework and tax implications change depending on one's stage of life. The presentation by Alexandra Garg and Sarah Meier highlights what to keep in mind regarding occupational pension plans in the context of cohabitation, marriage, and divorce—and where common misconceptions can lead to problems.

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Alexandra Garg

Note: This language version is an automatically generated translation. The text may therefore contain linguistic and terminological errors.

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Case 1: The Relationship Is Over—Basic Facts

1. Facts of the Case

The relationship between Emil Keller and Leni Keller-Blum is definitively over. They were divorced as of January 1, 2026. As part of the divorce, Emil Keller transferred CHF 100,000 from his pension fund (2nd pillar) to Leni Keller-Blum’s pension fund (2nd pillar).

As a result of the divorce, Emil Keller has a divorce-related pension gap in the amount of CHF 100,000 (“divorce gap”). The amount of the divorce gap is undisputed and has been confirmed by Emil Keller’s pension fund. To close this gap, he plans to make a purchase contribution of CHF 100,000 as of January 1, 2028. As of January 1, 2030, Emil Keller plans to take early retirement and receive his pension assets in the form of a lump sum. Receiving the retirement benefit as a lump sum is permitted under the regulations of his pension plan. Emil Keller will submit the declaration for the lump-sum withdrawal to his pension plan by the deadline.1

Question

How should the pension purchase be treated under pension law and for tax purposes?

Case 2: The Relationship Has Ended – Modification of the Basic Facts

2. Facts

Same facts as in Case 1, with the following modification: In addition to the divorce-related pension gap of CHF 100,000, Emil Keller also has a pension gap of CHF 150,000 due to missing contribution years (“coverage gap”).

The amounts of both gaps are undisputed and have been confirmed by Emil Keller’s pension fund. Emil Keller would prefer to close both gaps at the same time, but has only CHF 200,000 available for the purchases in total.

He plans to make the following purchases:

As of January 1, 2027, a first purchase in the amount of CHF 100,000 (“Purchase 1”)
A second purchase of CHF 100,000 as of January 1, 2028 (“Purchase 2”).

As of January 1, 2030, Emil Keller plans to take early retirement again and receive his pension assets as a lump sum. Receiving the retirement benefit as a lump sum is permitted under the regulations of his pension fund. Emil Keller will comply with the necessary deadlines and formalities.

Question

How should the contributions be treated under pension law and for tax purposes?

According to Art. 37(4)(b) of the BVG, pension funds may stipulate in their regulations that a specific deadline must be met to claim a lump-sum withdrawal. Such a deadline is regularly provided for in the regulations. For example, the pension funds of the Swiss Life Group stipulate a one-month deadline. However, the BVG does not specify a statutory minimum or maximum deadline.