EUROPE ‐ Mandatory (Information valid at 01‐01‐2006): Switzerland

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Federal Constitution (Articles 111 and 113); Article 111 provides for a three pillar system of oldage, disability and survivor protection consisting of a federal basic insurance scheme (first pillar), mandatory occupational plans (second pillar) and recognized forms of voluntary provision for old age (such as voluntary personal savings ‐ third pillar); Article 113 defines the main features of the system of occupational plans and its purpose which is to enable pensioners to maintain their standard of living in an "appropriate way" by complementing the basic insurance scheme. 1993: Federal Law on

Document Type: Review Article

Publication date: September 1, 2008

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