1e pension plans in Switzerland: making the most of your executive pension

Why the 1e solution is becoming increasingly popular with executives

The 1e executive pension plan is a flexible form of occupational pension provision for high earners. It offers more influence over the investment strategy, full transparency over pension assets and the option to tailor retirement provision to your own situation. This article shows who the 1e solution is worthwhile for, how it works and what to look for when choosing a provider.

What is a 1e executive pension plan?

The so-called 1e solution (after Art. 1e of the BVV 2 ordinance) insures exclusively salary components above one and a half times the upper BVG threshold, currently above CHF 136'080 (as of 2026). Unlike a traditional pension fund, you choose the investment strategy for your pension capital yourself: a provider may offer up to ten strategies, from low-risk to equity-heavy, and at least one of them must be low-risk.

The key features at a glance:

• Individual investment strategy instead of collective investment for everyone
• Transparent performance: you can see at any time how your capital is developing.
• No redistribution: your assets don’t cross-subsidise other insured members.
• Tax-deductible contributions as in the rest of occupational pension provision, including buy-ins

Why can a 1e pension pay off?

Traditional pension funds invest the money for all insured members collectively and usually conservatively. Anyone who plans for the long term and can bear fluctuations gives away return potential that way. The 1e solution starts exactly here:

• Return potential: strategies with a high equity share are possible, depending on the provider and risk profile.
• Flexibility: with many providers, the strategy can be adjusted later.
• Transparency: clear insight into performance, fees and investments
• Tax savings: contributions and buy-ins reduce taxable income.
• Capital segregation: your assets are assigned to your strategy and managed separately.

What risks does a 1e pension have?

The freedom has a downside: you bear the investment risk yourself. There is no minimum interest rate and no guarantee. If you leave the pension institution, for example when changing jobs, you take the actual value of your assets with you, even if the markets are currently down. In addition, 1e assets are not covered by the guarantee fund. With heavily equity-weighted strategies, interim losses are possible.

Important: many providers run life-cycle models in which the risk is automatically reduced with increasing age. Anyone with a long investment horizon who reviews their strategy regularly can usually bear the fluctuations.

Who is a 1e solution worthwhile for?

The 1e executive pension plan is particularly suitable for:

• Executives with an annual salary above CHF 136'080
• Entrepreneurs who employ themselves through their own company and want to plan their retirement in a targeted way
• Finance enthusiasts who want to actively shape their retirement capital
• Tax optimisers who want to reduce their taxable income with buy-ins

How to find the right 1e pension solution

The market is growing: Switzerland’s largest 1e collective foundations together manage over CHF 8 billion in pension assets. But the differences between providers are large. When choosing, look at:

• Number and range of investment strategies offered
• Management fees and transparency of performance
• Digital user-friendliness (e.g. app, dashboard)
• Protection options and life-cycle models
• The provider’s experience in institutional business

The 1e comparison on Evaluno gives you an independent overview: free, neutral and easy to understand.

Conclusion: more personal responsibility, more potential

The 1e executive pension plan stands for occupational pension provision that is transparent, individual and return-oriented. Anyone above the salary threshold with a long investment horizon who consciously bears the investment risk should seriously consider the 1e solution.