831.40
BVGLPP
CH
CH
Art. 82 Bundesgesetz vom 25. Juni 1982 über die berufliche Alters-, Hinterlassenen- und Invalidenvorsorge (BVG) - Gleichstellung anderer Vorsorgeformen
BVG; Sechster Teil: Umfang der Leistungen, Steuerrecht und besondere Bestimmungen ; Zweiter Titel: Steuerrechtliche Behandlung der Vorsorge
Art. 82 BVG · Gleichstellung anderer Vorsorgeformen
Arbeitnehmer und Selbstständigerwerbende können Beiträge für weitere, ausschliesslich und unwiderruflich der beruflichen Vorsorge dienende, anerkannte Vorsorgeformen abziehen. Als solche Vorsorgeformen gelten: a. die gebundene Selbstvorsorge bei Versicherungseinrichtungen; b. die gebundene Selbstvorsorge bei Bankstiftungen.
Der Bundesrat legt in Zusammenarbeit mit den Kantonen die Abzugsberechtigung für Beiträge nach Absatz 1 fest.
Er regelt die Einzelheiten der anerkannten Vorsorgeformen, insbesondere bestimmt er den Kreis und die Reihenfolge der Begünstigten. Er legt fest, inwieweit der Vorsorgenehmer die Reihenfolge der Begünstigten ändern und deren Ansprüche näher bezeichnen kann; die vom Vorsorgenehmer getroffenen Anordnungen bedürfen der Schriftform.
Die aus einer anerkannten Vorsorgeform Begünstigten haben einen eigenen Anspruch auf die ihnen daraus zugewiesene Leistung. Die Versicherungseinrichtung oder die Bankstiftung zahlt diese den Begünstigten aus.
Gerichtsentscheide zu dieser Bestimmung (38)
5Q 21 10 · lu (Art. 82 BVG)
Pillar 3a Assets Excluded from Estate; Executor Lacks Standing
Cited in the reasoning regarding the scope and intent of Pillar 3a benefits, which supports the conclusion that the assets do not fall into the estate.
66/2004/22 · sh (Art. 82 BVG)
Deductibility of Tied Pension Contributions Based on AHV/IV-Subject Replacement Income
Cited as the federal law corresponding to the state tax deduction rule (Art. 35 Abs. 1 lit. e StG) concerning occupational pension plans.
SB.2004.00093 · zh (Art. 82 BVG)
Tax Treatment of Capital Benefit from Bank Savings Contract Upon Death
This provision is listed in the relevant legal norms section, indicating its general context, though not explicitly in the final orders provided, which are summarized in the facts/holding section.
I.1.2024.165.166 · sg (Art. 82 Abs. 1 BVG)
Tax Deduction Limit for Pension Contributions During Employment to Self-Employment Transition
Cited to define the recognized forms of restricted self-provision (Säule 3a) whose contributions are deductible under Art. 45 Abs. 1 lit. e StG.
C-6262/2019 (Art. 82 Abs. 2 BVG)
Pension Foundations' Regulatory Challenges and Benefit Payouts
Used to authorize the Federal Council to regulate recognized pension schemes and tax deductibility.
BV.2023.6 · bs (Art. 82 Abs. 1 BVG)
Claimant v. Insurer (Pillar 3b vs. Pillar 3a Classification)
This provision, cited in the reasoning for deciding that the contracts belong to Pillar 3b (not 3a), is the legal prerequisite for Pillar 3a eligibility.
Jug.2023.237 · vd (Art. 82 LPP)
Policyholder's Fraud and Error Claim Against Pension Insurer Dismissed Due to Adequate Disclosure and Untimely Challenge
The dispute concerns a tied provision contract falling under the scope of this article.
BV.2020.5 · bs (Art. 82 BVG)
Pension Insurer Liability for Pre-Lapse Disability Claim
Cited as the basis for the insured benefits derived from the tied pension insurance contract.
BV.2020.3 · sg (Art. 82 Abs. 2 BVG)
Insurance Policyholder v. Insurer Regarding Surplus Participation Disclosure
Cited in the reasoning (E. 1) as establishing the legal nature of the insurance contracts falling under the court's jurisdiction, though the main ground for dismissal is not explicitly tied to it in the dispositive.
BV.2020.3 · sg (Art. 82 Abs. 2 BVG)
Insurance Policy Surplus Distribution Dispute
Cited as part of the legal basis defining the subject matter (tied pension scheme, Pillar 3a) over which the court has jurisdiction.
BV.2020.5 · bs (Art. 82 BVG)
Disability Insurance Claim Denial and Statute of Limitations for Pension Premiums
Cited to categorize the insurance contract as a tied pension scheme (Säule 3a).
BV.2019.3 · bs (§ 82 Abs. 1 GOG i.V.m. Art. 73 Abs. 3 BVG)
Pension Contribution Claim with Procedural Fee Imposition
Cited to establish the court's jurisdiction, though not directly used in the final orders regarding the main claim.
BV.2014.00024 · zh (Art. 82 Abs. 2 BVG)
Insurer v. Applicant: Misrepresentation of Prior Medical History Voids Disability Insurance
This provision defines the scope of the dispute regarding benefits from tied pension insurance, which informed the court's jurisdiction.
3C 14 8 · lu (Art. 82 BVG)
Divorce Legal Aid Eligibility and Locked-in Retirement Assets
Cited as a legal basis that should have been considered regarding the nature of the tied pension assets (Säule 3a).
3C 14 8 · lu (Art. 82 BVG)
Applicant v. State regarding Free Legal Aid Eligibility and Tied Pension Capital
Cited in the discussion regarding the legal basis for recognizing tied retirement provisions (Pillar 3a) for tax purposes, establishing the nature of the capital being evaluated.