831.40
BVGLPP
CH
CH
Art. 79b Bundesgesetz vom 25. Juni 1982 über die berufliche Alters-, Hinterlassenen- und Invalidenvorsorge (BVG) - Einkauf
BVG; Sechster Teil: Umfang der Leistungen, Steuerrecht und besondere Bestimmungen ; Erster Titel: Umfang der Leistungen
Art. 79b BVG · Einkauf
Die Vorsorgeeinrichtung darf den Einkauf höchstens bis zur Höhe der reglementarischen Leistungen ermöglichen.
Der Bundesrat regelt den Einkauf von Personen, die: a. bis zum Zeitpunkt, in dem sie den Einkauf verlangen, noch nie einer Vorsorgeeinrichtung angehört haben; b. eine Leistung der beruflichen Vorsorge beziehen oder bezogen haben.
Wurden Einkäufe getätigt, so dürfen die daraus resultierenden Leistungen innerhalb der nächsten drei Jahre nicht in Kapitalform aus der Vorsorge zurückgezogen werden. Wurden Vorbezüge für die Wohneigentumsförderung getätigt, so dürfen freiwillige Einkäufe erst vorgenommen werden, wenn die Vorbezüge zurückbezahlt sind.
Von der Begrenzung ausgenommen sind die Wiedereinkäufe im Falle der Ehescheidung oder gerichtlichen Auflösung einer eingetragenen Partnerschaft nach Artikel 22 c FZG .
Gerichtsentscheide zu dieser Bestimmung (67)
604 2024 111 · fr (Art. 79b al. 3 LPP)
Taxpayer Appeal: Pension Buy-Back Deduction Revocation Due to Early Capital Withdrawal
The court upheld the denial of the tax deduction based on the three-year blocking period for capital withdrawals following a contribution redemption, as established by this article.
A/1862/2024 · ge (Art. 79b al. 3, 2me phr. LPP)
Claimant Partially Liable for Pension Fund Repayment Upon Property Sale
This provision was cited in the reasoning to support the argument that forcing reimbursement to the defendant would effectively force a prohibited voluntary purchase (rachat) on the claimant.
510.2024.62 · bl (Art. 79b Abs. 3 Satz 1 BVG)
Pension Fund Capital Withdrawal and Three-Year Blocking Period
This provision was used as the main ground for the decision, as the court found that the taxpayer violated the three-year blocking period for capital withdrawals after a purchase into the pension fund.
530.24.23 · bl (Art. 79b Abs. 3 Satz 1 BVG)
Taxpayer's Pension Withdrawal Violates Early Withdrawal Prohibition
This article establishes a three-year prohibition on withdrawing benefits in capital form after making contributions, which was found to be violated in this case.
A/179/2024 · ge (art. 79b al. 3 1re phrase LPP)
Retirement Benefit Capital Payout Restriction Dispute
This provision, which establishes the three-year waiting period before a repurchase amount can be paid out in capital, justified the refusal to grant the claimant's request.
A/1310/2024 · ge (art. 79b al. 3 LPP)
Tax Deduction Disallowed for Pension Buy-Back Preceding Capital Withdrawal
The appeal was rejected because the deduction of the pension buy-back was correctly refused due to the capital withdrawal within three years, as per this provision applied implicitly by the court's decision to uphold the tax assessment.
CDP.2023.378 · ne (art. 79b al. 3 LPP)
Taxpayer Buyback of Pension Plan for Tax Evasion Ruled Invalid
This provision, concerning the waiting period for capital payments after a buy-back, is central to the court's finding that the operation constituted tax evasion, justifying the refusal of the deduction.
CDP.2023.378 · ne (art. 79b al. 4 LPP)
Taxpayer Buyback of Pension Plan for Tax Evasion Ruled Invalid
This provision concerning exceptions to the waiting period (e.g., divorce) is cited in the reasoning while analyzing the abusive nature of the transaction.
I.1.2022.249.250 · sg (Art. 79b BVG)
Taxpayer Pension Contribution Deduction Following Divorce Buy-In Dispute
This provision was interpreted to allow the purchase to close a pre-divorce coverage gap before closing the divorce gap, justifying the deduction.
I.1.2022.249.250 · sg (Art. 79b Abs. 4 i.V.m. Abs. 1 BVG)
Pension Contribution Deduction Post-Divorce Priority
This provision is cited in the reasoning leading to the final orders as it justifies the allowance of a pension purchase exceeding the standard regulatory potential for closing a divorce gap.
CDP.2022.113 · ne (Art. 79b al. 3 LPP)
Tax Deductibility of Pension Buy-ins and Voluntary Contributions
Cited in the reasoning to uphold the rejection of the appeal concerning the 2017 tax period due to violation of the three-year blocking period.
80.2022.133 · ti (art. 79b cpv. 3 seconda frase LPP)
Pension Fund Contribution Deduction Disallowed Due to Prior Housing Withdrawal Repayment Requirement
This provision was the legal basis for the court's decision to reject the appeal, confirming that the voluntary redemption could not be claimed as a deduction because a prior withdrawal for housing promotion had not been reimbursed.
100 2022 16 · be (Art. 79b Abs. 3 BVG)
Appellants v. Tax Administration (Second Pillar Pension Withdrawal and Lock-up Period)
The appeal was dismissed because a violation of the blocking period established by this provision was found, justifying the neutralization of the tax deduction.
100 2021 412 · be (Art. 79b Abs. 3 BVG)
Taxpayer Pension Withdrawal Violation and Deduction Revocation
The court confirmed that the capital withdrawal violated the three-year blocking period stipulated in this article, leading to the reversal of the deduction for the pension fund purchase.
3.RV.2021.49 · ag (Art. 79b Abs. 1 BVG)
Pension Purchase Deduction for Divorce Settlement Upheld
Cited by the tax commission to argue against the deduction, but the court disagreed with its application in this context.