Vested benefits in occupational pension fund insurance

Various changes in the legislation and latest court decisions have required the update of the old circular letter nr 22 of the FTA. The new circular letter nr 41 which was published on 18 september 2014 is now available and applicable regarding the tax treatment of vested benefits from the occupational pension fund (insuring risk of old age, death and disability).

Circular letter

(only available in German)