Partial liquidation of pension funds


When an employer considerably reduces its workforce, restructures its business or terminates its affiliation contract with its pension fund this will normally trigger a partial liquidation of the pension fund. The beneficiaries of the pension fund shall participate proportionally in the free funds or an underfunding, as the case may be. This Newsletter presents some important decisions from the Swiss Federal Supreme Court relating to partial liquidation of pension funds.


Vincent Carron


Subscribe to our Updates

*Required fields

Monthly selected key topics from our practice areas and sectors, plus Newsflashes on current events.
Monthly email with the latest updates on and summaries of the Swiss Federal Supreme Court's case law in arbitration matters.
A regular look (1 – 2 per year) from a unique M&A perspective on legal changes, economic developments and societal trends in Switzerland.
Regular insights on Swiss and international trends and legal developments in the construction industry.
Concise analyses of key trends in the fast moving world of corporate governance for the boards of Swiss companies.