Determination of the insurance requirement

A person who leaves Switzerland permanently after 31 May 2007 to settle in an EU or EFTA country and who seeks cash payment of his credit balance under an occupational benefit scheme must prove that he is not required to have compulsory pension disability and survivors benefit insurance in the country concerned.

The LOB Guarantee Fund has elaborated cooperation agreements regarding the clarification of the compulsory social insurance liability with the social insurance authorities of various states and correspondingly prepared application forms. If a person leaves for one of these countries, an application form for the clarification of compulsory social insurance liability can be obtained from the LOB Guarantee fund before departure.

Departure for Italy, Austria, Poland, Portugal, Slovenia and Spain

The specific form for each country is to be completed in full and returned to the LOB Guarantee Fund. The personal data acquired will then be sent to the competent social insurance authority, which will check, taking account of the required waiting period (90 days after departure from Switzerland), whether the person is subject to compulsory insurance. The foreign authority will send the result of the examination to the LOB Guarantee Fund, which will then inform both, the applicant person and the pension scheme. At the same time, the LOB Guarantee Fund will control whether further assets from occupational benefit insurance for the applicant person have been reported to the Second Pillar Central Office. If the person is not liable to obligatory insurance, the pension scheme can pay out the entire assets from the occupational benefit insurance in cash.

Departure for Germany

The application form contains four detailed questions and may be filled in and returned to the LOB Guarantee Fund at the earliest three months after departure or ending of gainful employment (cross-border commuters). The application form has to be sent to the LOB Guarantee Fund. The documents submitted will be checked and sent to the competent German authority. The German authority will write to inform the LOB Guarantee Fund of the result of the clarification process, whereupon the LOB Guarantee Fund will immediately inform both, the applicant and the pension scheme involved (pension fund or foundation for vested pension capital) whether there can be a payment of the compulsory component of the LOB assets. Here also, the LOB Guarantee Fund will control whether further assets from occupational benefit insurance for the applicant person have been reported to the Second Pillar Central Office.

Departure for France

Persons who definitively leave Switzerland and settle in France, or (cross-border commuters, that ended employment in Switzerland), must complete in full the first part of the application form for France, and then have the second part of the form filled in by the appropriate French health insurance fund (e.g. CPAM). The French health insurance fund may complete the second part of the form at the earliest ninety days after departure from Switzerland or the ending of paid employment in Switzerland . The application form is then to be sent along with the necessary additional enclosures to the LOB Guarantee Fund. The LOB Guarantee Fund will subsequently send the result of the clarification, in written form, to the applicant person and to the institution administering the account. It will also be checked by the LOB Guarantee Fund whether further assets from occupational benefit insurance for the applicant person have been reported to the Second Pillar Central Office.

Departure for Greece

If a person departs for Greece, she or he must complete and sign the corresponding form and sent it to the LOB Guarantee Fund. The documents submitted will be checked and sent to the competent Greek authority. The competent authority will, taking account of the required waiting period (366 days after departure from Switzerland), check whether the applicant is subject to compulsory pensions insurance, and will inform the LOB Guarantee Fund in written form of the result. The LOB Guarantee Fund will then immediately forward the result to the applicant and the institution administering the account.

Departure for the United Kingdom

On departure for the United Kingdom , the corresponding form must be completed in full, signed and sent, together with the required enclosures, to the LOB Guarantee Fund. After making a preparatory control that the documents submitted are complete, the LOB Guarantee Fund will send the information to the appropriate department in the United Kingdom (HM Revenue & Customs). The LOB Guarantee Fund will control whether further assets from occupational benefit insurance for the applicant person have been reported to the Second Pillar Central Office. This competent office in the United Kingdom will, taking account of the required waiting period of 120 days after departure from Switzerland , check whether the applicant is subject to compulsory pensions insurance, and will inform the LOB Guarantee Fund in written form of the result. The LOB Guarantee Fund will then immediately forward the result to the applicant and the institution administering the account.

Departure for another EU or EFTA country

If the person departs for a country with which no agreement on control of insurance liability has been established, they can still ask the LOB Guarantee Fund for a clarification of their compulsory social insurance liability. As the Liaison Office, the LOB Guarantee Fund will take up the matter with the competent foreign authorities and clarify the compulsory social insurance situation in the country concerned. The insured persons can use the general EU and EFTA form.

The LOB Guarantee Fund is holding conversations with further countries in order to conclude with them also agreements on the clarification of compulsory social insurance liability. The aim is, if possible, to conclude agreements of this kind with all EU and EFTA member states.