Tax for supervision

From 2024, the LOB Guarantee Fund will collect the annual supervisory levy for system and overall supervision instead of the direct supervisory authorities (art. 56 para. 1 let. i. LOB). The levy is collected via the contribution for benefits in the event of insolvency and for other benefits (contribution part B of the settlement form). Now that the pension funds have settled the levy for the last time this year for 2023 via the direct supervisory authorities, it will be settled via the LOB Guarantee Fund from next year for 2024. Invoicing will take place without separate declaration and billing as part of the regular contribution settlement with the LOB Guarantee Fund.