New Guidance from Swiss tax authorities.
- BVG: Federal Law of June 25, 1982, on Occupational Retirement, Survivors’, and Disability Pension Plans (SR 831.40)
- BVV 2: Ordinance of April 18, 1984, on Occupational Retirement, Survivors’, and Disability Pension Plans (SR 831.441.1)
Source: estv.admin.ch
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.