831.40
BVGLPP
CH
CH
Art. 1 Bundesgesetz vom 25. Juni 1982 über die berufliche Alters-, Hinterlassenen- und Invalidenvorsorge (BVG) - Zweck
BVG; Erster Teil: Zweck und Geltungsbereich
Art. 1 BVG · Zweck
Berufliche Vorsorge umfasst alle Massnahmen auf kollektiver Basis, die den älteren Menschen, den Hinterbliebenen und Invaliden beim Eintreten eines Versicherungsfalles (Alter, Tod oder Invalidität) zusammen mit den Leistungen der eidgenössischen Alters-, Hinterlassenen- und Invalidenversicherung (AHV/IV) die Fortsetzung der gewohnten Lebenshaltung in angemessener Weise erlauben.
Der in der beruflichen Vorsorge versicherbare Lohn oder das versicherbare Einkommen der Selbstständigerwerbenden darf das AHV-beitragspflichtige Einkommen nicht übersteigen.
Der Bundesrat präzisiert die Grundsätze der Angemessenheit, der Kollektivität, der Gleichbehandlung, der Planmässigkeit sowie des Versicherungsprinzips. Er kann ein Mindestalter für den vorzeitigen Altersrücktritt festlegen.
Gerichtsentscheide zu dieser Bestimmung (39)
BV.2023.25 · sg (Art. 1 BVG)
Insured v. Pension Fund: Disability Onset During Coverage Period
Mentioned in the header as the context of the decision, though Art. 23 lit. a BVG is the core provision used for the claim's merit.
BV.2023.25 · sg (Art. 1 BVG)
Insured v. Pension Fund: Disability Onset During Coverage Period
This article is mentioned in the heading as the context of the decision (Art. 23 lit. a BVG is the primary basis, but this article is part of the ruling's foundation).
I.1.2024.74.75 · sg (Art. 1 BVG)
Taxpayers v. Administrative Appeals Commission (Foreign Pension Deduction Adequacy)
Cited as the foundation for the principle of adequacy, which governs the denial of the deduction.
VKL.2023.21 · ag (Art. 1 Abs. 1 BVG)
Occupational Pension Fund Denied Disability Benefits Due to Overcompensation
Cited to explain the purpose of occupational pensions.
510.2022.94 · bl (Art. 1 Abs. 2 BVG)
Company's Appeal on Tax Assessments for Undisclosed Profit Distributions Partially Upheld
Defines the basis for BVG-compliant insurance as the AHV-liable wage.
C-6289/2020 (Art. 1 und 3 der Interkantonalen Vereinbarung über die Ostschweizer BVG- und Stiftungsaufsicht vom 26. September 2005 (sGS 355.01))
Pension Fund Liquidation Dispute
Governs the supervisory powers of the cantonal supervisory authority.
200 2023 39 · be (Art. 1 BVG)
Unemployment Benefit Suspension for Voluntary Resignation Without Proven Unbearable Conditions
Cited in the procedural order 2 as a basis for not charging costs (together with Art. 61 lit. a ATSG).
2023.02.08.vv.1.1 · bl (Art. 1 Abs. 1 BVG)
Social Assistance Overpayment: Failure to Disclose Vested Benefits
States the purpose of occupational pension schemes to maintain the customary standard of living of the insured person, their surviving dependants, and disabled persons.
BV.2022.00038 · zh (Art. 1 Abs. 2 BVG)
Music Publisher v. Occupational Pension Fund Regarding Additional Voluntary Pension Purchases
This provision sets the legal limit that the insurable salary in occupational benefits cannot exceed the salary subject to AHV contributions, forming the basis for evaluating the dispute.
CDP.2022.113 · ne (Art. 1 al. 2 LPP)
Tax Deductibility of Pension Buy-ins and Voluntary Contributions
Cited in the reasoning concerning the limit on deductible contributions based on AVS income.
VG.2018.00095 · gl (Art. 1 Abs. 1 BVG)
Disability Pension Benefits for Psychiatric Incapacity
Defines the purpose of mandatory occupational pension schemes, which is to supplement the benefits of the federal social security system to allow for the continuation of the accustomed standard of living.
A/4616/2017 · ge (Art. 1 LPP)
Swiss Pension Contribution Liability for Payments to Moroccan Commission Agent
The court implicitly relied on this provision by concluding that no LPP contributions were due because the person in question was not insured under the mandatory old-age and survivors' insurance (AVS), a prerequisite for LPP coverage.
2018.06.08.stger.1 · bl (Art. 1 Abs. 2 BVG)
Artist's Monograph Expenses Deductible, Pension Contributions Not
This provision states that the insurable income in occupational pensions cannot exceed the income subject to AHV contributions, and was used to deny the deduction of pension contributions.
510.2018.12 · bl (Art. 1 Abs. 2 BVG)
Deductibility of Promotional Monograph Costs, Pension Fund Contributions
Cited as the legal basis to determine that the insured income cannot exceed the income subject to AHV contributions, thereby disallowing the deduction of pension fund contributions.
VSKLA.2015.1 · so (Art. 1 Abs. 3 BVG)
Claimant v. Occupational Benefit Institution (Pension Increase)
Cited in the reasoning section in relation to structural principles of supplementary pension, relevant to the interpretation of the supplementary benefits claim upheld in Order 1.