New Federal Supreme Court ruling: Art. 60b para. 1 OPP 2 and Agreement on the Free Movement of Persons

Occupational pension provision – The 20% limit on buy-ins for persons arriving from abroad also applies to European Union nationals.

In its ruling 9C_430/2023 of 7 July 2025, the Federal Supreme Court acknowledged that Art. 60b para. 1 OPP 2 constitutes indirect discrimination, which is in principle prohibited by Art. 2 of the Agreement on the Free Movement of Persons (AFMP). It also recognised that the measure introduced by Art. 60b para. 1 OPP 2 probably does not comply with the principle of proportionality in the fight against tax evasion.

That being said, the Federal Court considers that the unequal treatment resulting from Art. 60b para. 1 OPP 2 is justified by Art. 21 para. 3 ALCP insofar as the mechanism of the ordinance aims, in its view, to ensure the consistency of the tax system.