1e pension plan comparison: executive pension solutions at a glance

A 1e pension plan is a special form of occupational pension provision in Switzerland aimed at people with an annual income above CHF 136'080 (as of 2025). Unlike a traditional pension fund, the 1e plan lets insured members choose the investment strategy for the extra-mandatory part of their pension assets themselves. This offers the chance of higher returns but also comes with higher investment risk. The term “1e” comes from Article 1e of the Ordinance on Occupational Retirement, Survivors’ and Disability Pension Plans (BVV 2), which governs this form of pension provision.

Employees with an annual income above CHF 136'080 (as of 2025) can benefit from a 1e plan, provided their employer offers a corresponding solution. Self-employed people in certain sectors also have access to 1e plans under certain conditions.

Individual investment strategy: Insured members can choose from various investment strategies that match their risk appetite and investment horizon.

Full participation in returns: The investment income generated is credited to the individual account, without redistribution.

Tax advantages: Contributions can be deducted from taxable income, and voluntary buy-ins are possible.

Flexibility: The investment strategy can usually be adjusted at any time.

Since insured members choose the investment strategy themselves, they also bear the associated investment risk. There is no guaranteed minimum interest rate, and losses can occur if markets develop negatively.

On retirement, the saved capital is usually paid out as a one-off lump sum. A pension is not provided for, unless a separate annuity insurance is taken out.

Yes, under certain conditions the assets from the 1e plan can be withdrawn early or pledged to purchase owner-occupied residential property. Specific legal rules apply, in particular regarding age and maximum amounts.