Evaluation Vested benefits institutions in occupational benefits provision: advantages and risks for insured persons and the Confederation
Audit number: 14471
Overall vested benefits amount to approximately CHF 50 billion and thus correspond to 7% of overall pension fund assets in occupational benefits provision. The vested benefits of 65 vested benefits institutions are currently managed in approximately 2 million vested benefits accounts and policies. The Swiss Federal Audit Office (SFAO) analysed to what extent the vested benefits institutions guarantee the maintenance of pension coverage and how big the financial risks are for the owners of vested benefits and for the Confederation. To this end, it sought the views of owners of vested benefits by means of a representative survey.
- Report (German)
- Summary
- Teilbericht IC Infraconsult (2016): Messung der Kapitalflüsse bei Freizügigkeitseinrichtungen, im Auftrag des BSV und der EFK (German)
- Teilbericht LINK Institut (2015): Studienbeschrieb und Kurzzusammenfassung zur repräsentativen Umfrage, im Auftrag der EFK (German)
- Teilbericht E. Peter (2015): Gutachten betreffend Erhaltung des Vorsorgeschutzes in anderer Form, im Auftrag der EFK (German)
- Details
Archive Social insurance & retirement