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The latest reforms to Swiss pensions explained
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The latest reforms to Swiss pensions explained

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© 2025 IamExpat Media B.V.
© 2025 IamExpat Media B.V.
May 19, 2025
Jan de Boer

Editor at IamExpat Media

Jan studied History at the University of York and Broadcast Journalism at the University of Sheffield. Though born in York, Jan has lived most of his life in Zurich and has worked as a journalist, writer and editor since 2016. While he has plunged head-first back into life in Switzerland since returning to the country in 2020, he still enjoys a taste of home at pub quizzes and karaoke nights.Read more

With the Swiss pension system expected to fall into financial turmoil in the near future, the government has now revealed how it intends to stabilise the system. From higher taxes to contribution reforms, here's how the changes will impact you:

Swiss pension system faces an uncertain future

At a press conference, Federal Councillor Elisabeth Baume-Schneider (SP) announced how the government intends to reform the pension system in Switzerland. The latest set of changes is aimed at guaranteeing pension finances until 2040.

As it stands, both the first pillar (AHV) and second pillar pensions in Switzerland (BVG) are facing a highly uncertain future, as fewer people start work and more people enter retirement. The latest forecasts from the Federal Statistical Office (FSO) predict that 3 million people will be claiming an AHV pension by 2035, and by 2055, around a quarter of the population will be retired.

Though the number of workers in Switzerland is also set to rise, in future, fewer young people will be paying tax to support each pensioner. Even in the FSO’s “high” population growth scenario, where the population numbers 11,6 million by 2055, the number of employees paying for each retiree will go from 2,6 in 2024 to just two in 2055.

As a result, the government expects the AHV system will go from a profit of 5,5 billion francs in 2024 to a deficit of 2,5 billion francs a year by 2030, dropping to 5,7 billion francs a year by 2040. If no tax increases are secured to pay for the 13th month of AHV pension, approved by voters at referendum in 2024, the AHV will lose 4 billion francs a year by 2030.

Swiss pension reforms: What you need to know

Therefore, the government has announced how it will make pensions more sustainable in future. Here are the most important points:

Workers in Switzerland encouraged to work longer

First, the Federal Council will make it easier and more beneficial for people to work beyond retirement age. “We let people decide until when they want to work,” Baume-Schneider explained.

This will be achieved by scrapping the maximum age for paying into the AHV system. Currently, workers are only able to defer their pension and keep paying into the system for five years beyond the statutory retirement age. 

With the maximum age scrapped, lawmakers hope that more people will pay into pension benefits for longer, boosting the system’s finances, while said workers will receive a higher payout when they retire. To further boost the workforce, the Federal Council also aims to raise the contribution exemption given to those who work beyond retirement age - currently, after retirement age, salaries are exempt from contributing to the AHV up to an amount of 16.800 francs a year. 

Retiring early to be made less attractive

At the same time, the Federal Council wants to disincentivise people from retiring early. Indeed, a recent study from the Tages-Anzeiger found that between 30 and 40 percent of private sector employees choose to cash out their pensions early.

This will be done by increasing the penalties imposed on AHV pension payments if they are cashed out early. 

Tax rises on the horizon to pay for Swiss pensions

Finally, the government will consider various financial measures to stabilise pension funds. This will likely involve an increase in value-added tax, employer contributions to the AHV, or both. They have also called on parliament to authorise a VAT increase to pay for the 13th month of AHV, something lawmakers have so far been reluctant to do. 

Do the reforms to AHV go far enough?

While the Federal Council see their reforms as a balanced compromise, those from both across the political spectrum feel that the changes do not go far enough to truly stabilise the pension system.

On one side, the Federal Council has ruled out imposing new taxes, as demanded by left-leaning parties, to pay for pensions. These include new financial transactions, inheritance, capital gains and housing taxes.

The government argues that many of the most radical proposals will not be approved by voters, and if passed, would do more harm than good. For instance, a large number of wealthy residents threatened to leave Switzerland if the Left Party’s plan for a 50 percent inheritance tax is passed by referendum.

On the right, critics have pointed to the fact that the government’s plans do not include an increase to the statutory retirement age. Both the Swiss People’s Party and FDP. The Liberals see such a reform as vital and unavoidable to guarantee the pension system in the long term.

In response, Baume-Schneider noted that while the government would look into how and when to raise the retirement age, such a change lacks the political and popular support to be enacted. Indeed, the last time Switzerland tried to raise the retirement age, in March 2024, the proposal was rejected by 74,7 percent of voters.

By Jan de Boer

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