pension zug schweiz

It is compulsory for employees and is financed by both employees and employers. Swiss taxes system. ESTV Steuerrechner. Pension Funds United Kingdom. five years before the legal age of pension (which is 65 years for males, and 64 for females); so the pension will be paid out at age 60/59 at the earliest. SECA News. It can be anticipated or postponed, with anticipation leading to decreased annuities, and postponement to increased annuities.[3]. Additional responsability for: - the relationship management and collaboration with relocators, HR-managers etc. ... Zug . OASI, occupational pensions and private pensions are the three ‘pillars’ in the Swiss old-age pension system. 3. søjle – privat pension Det schweiziske pensionssystem er som bekendt bygget på et 3-søjle-princip. V-ZUG does not have its own visitor parking spaces. Property; Do you have any questions about selling your home? Helsana Versicherungen: Baarerstrasse 98, 6300 Zug. Pensionskasse — Kanton Zug Die Zuger Pensionskasse bietet dem Personal des Kantons Zug umfassende Vorsorgeleistungen gegen die wirtschaftlichen Folgen von Alter, … Autres pages web … Skat i Schweiz. Globale secondaries og coinvesteringer. The Joseph Schumpeter Room. 28 May 2021. LGT Capital Partners, Pfaeffikon, Schweiz. Aon Schweiz AG Via della Posta 16 6600 Locarno/TI T +41 58 266 12 11 F +41 58 266 55 … Listen opdateres årligt i tilknytning til årsregnskabet, typisk i april. You need to enable JavaScript to run this app. List of Professional and Industry Associations Funds. When unemployed, the funds are transferred into a savings account (so-called Freizügigkeitskonto in German, compte de libre-passage in French, and conto di libero passaggio in Italian). Simply providing a bed is not enough. Aon Schweiz AG Tiefenaustrasse 2 Case postale 1007 8640 Rapperswil T +41 55 222 02 02. Public Pension Funds . How much is the State pension in Ireland? The funds in the second pillar can be used before retirement to buy a principal home, to start an independent activity, or when leaving Switzerland permanently. A correction factor takes inflation into account. Special amenities offered for hikers, bikers, motorcyclists, winter sports enthusiasts and business travellers. Este moderno hotel para no fumadores está bien situado enfrente de la estación de tren de Baar y bien comunicado con Zug y la autopista A4. The third pillar consists of private pension schemes provided by the private sector. La ville de Zoug, connue pour être un paradis fiscal et le siège de nombreuses entreprises, a été fondée par les Kybourg. Since its formation in 2003, AXON Partners has been involved in more t han 30 pri vate assets fundraisings and advised on secondary transactions in excess of €5bn. According to article 112 of the Swiss federal Constitution, the first pillar should cover basic living expenses adequately. Schweiz har et særdeles liberalt skattesystem, som kaldes ”Pauschalbesteuerung” eller på engelsk ”Lump Sum Taxation”. [10], The Swiss pension system was ranked fifth best in the world in a study released by the University of Melbourne and Mercer in 2014, after the Danish, the Dutch, the Australian and the Swedish ones. Quotes on the Fly. La propiedad se encuentra a 4. Swiss Startup Radar 21 December 2020 SECA fragt nach... 21 December 2020 Portuguese Lurdes Gramaxo is Europe's female angel investor of the year 2020 18 December 2020 All News. Tip: Park in the underground car park Hard Turm Park (entrance on Pfingstweidstrasse 104, choose a “Besucher” space). Vítáme Vás na stránce Hotel Guggital na našem rezervačním portálu PensionHotel. Within the ranking of Europe's largest cities ordered by their number of companies Zug is on position 358. Because both schemes lead to reduced income and property taxes, the funds can, similar to those of pillar 2, only be paid out in very limited circumstances: As the 3a funds can only be dissolved at once (and not as a yearly or monthly annuity), it is advised to open several 3a schemes whose funds can be used independently, step by step, as financial needs arise. Fifteen Swiss companies are included on Fortune's "Global 500" list (in 2011).As of 2018 the largest non-financial companies in terms of annual revenue were Glencore, Vitol and Trafigura, with Nestlé as the largest employer.The largest banks were UBS and Credit Suisse, and the largest insurance company was Zurich Insurance Group [7] The Federal authorities have put forward a global reform scheme (called Prévoyance 2020 in French, Altervorsorge 2020 in German and Previdenza per la vecchiaia in Italian) encompassing the first and the second pillar. Kraft Foods Schweiz Holding GmbH is located in Zug, ZUG, Switzerland and is part of the Asset Management Industry. There are 605 companies in the Kraft Foods Schweiz Holding GmbH corporate family. AXON Partners is an independent management-owned advisory firm focused on fund placement and secondary advisory services. Équipement sanitaire: Douche + WC, Offre de la maison: Caractéristiques d'aménagement: Pour la famille/pour les enfants, Call us now for no-obligation advice: 044 555 45 12. List of State, Cantons, Cities and Counties Funds. Cotisations en hausse, rentes à la baisse", "Garantir la pérénnité de la prévoyance vieillessse", "Et maintenant, la guerre se jouera devant le peuple", "Melbourne Mercer Deems Danish Pension System Best in the World", Overview of the Swiss social security system, Administration of Old Age and Survivors′ Insurances (AHV), History of Social Security in Switzerland, Website of the Swiss Confederation about the first pillar, https://en.wikipedia.org/w/index.php?title=Pension_system_in_Switzerland&oldid=991951034, Creative Commons Attribution-ShareAlike License, Reaching the legal age of pension, but may be anticipated or postponed by five years, Pension fund. They can be created by authorities or private corporations for their own personnel, by private companies, like insurance companies, and be opened to any company, or by trade unions, professional associations, or unions of employers, like the Fédération des Entreprises Romandes Genève, for their members.[1]. Risk premium pension fund (Standard plan) Risk insurance. Chefs-lieux des cantons – Chiffres cantonaux 2018 . Read hotel reviews from real guests. Caisses de Pension du Secteur Public Switzerland offers an excellent business environment, with an ideal combination of political and economic stability, a clean and safe environment and relatively low tax rates. Pension Funds United Kingdom. Pension la Forêt, Rte du Téléphérique 11, 3967, Vercorin - Maison de vacances ASA VS pour personnes handicapées Beyond Finance. Where do you pay the lowest taxes? The authorities also contribute via direct funding, VAT, and revenues from tax on gambling clubs. Book a hotel in Switzerland online. If you are self-employed, you need to take out your own accident insurance. Learn about the products, people and history that make up our company. Switzerland also boasts a skilled, multi-lingual and motivated workforce and is known for … Bitcoin's unassailable presentment has not loose the notice of fence in Street analysts, investors and companies. Zug . Since its formation in 2003, AXON Partners has been involved in more t han 30 pri vate assets fundraisings and advised on secondary transactions in excess of €5bn. Store rabatter på hoteller i Zug, Schweiz online. Lærernes Pension Tuborg Boulevard 3, 2900 Hellerup. Withholding tax. Some of the pension funds also provide benefits in case of disability and to the next of kin in case of premature death. Alle Gastgeber in der Schweiz: von der Berghütte bis zum Fünf-Sterne-Hotel, vom einfachen Beizli bis zum Gourmet-Restaurant, von Schlaf im Stroh bis Bed and Breakfast, von Ferienwohnung bis Hotel Garni. 02 May 2021. According to the NACE-activities of the biggest companies, Zug is the city of All hosts on bnb.ch offer a breakfast, which is already included in the price. Vom Flughafenbahnhof nehmen Sie den Zug der Linie S 16, der direkt zum Bahnhof Stadelhofen fährt (Fahrzeit 15 Minuten, Abfahrt jeweils +02, +32, bspw. Kontakt os her. After that age, the funds will be paid out compulsorily. In the car park, drive to Pfingstweidstrasse 106 and park in a white parking space. buying property which is used by the insured person himself, starting a business/founding an enterprise. Danske og svenske mindre og mellemstore virksomheder. [2], The first pillar provides old age pensions as well as benefits for widowers and orphans. Please note: The information on this page is meant for information purposes only. Auf Firmenwebseite bewerben Speichern. Buy-out fonde i Europa, globale secondaries samt buy-out- og venturefonde i Asien. When unemployment pay has run out, and the person is supported with social welfare payments, he or she is required to dissolve pension funds and retire early (if possible due to age constraints), even if it leads to massive and life-long cuts in 1st pillar pensions. Urner Kantonalbank Altdorf . The federal constitution stipulates that the 1st pillar must meet the basic needs of the insured people. Brug for hjælp? 2nd and 3rd pillar funds will be paid out at once upon leaving Switzerland. Se gæsteanmeldelser, og book et pensionat der passer perfekt til din rejse. Zde získáte celkové informace o vybraném objektu Hotel Guggital, o cenách, vybavení a zajímavostech v okolí. Persons receiving unemployment benefits still have to pay into the 1st pillar. [5], It is a funded pension plan. Officially, 3b schemes do not exist, but in banking/investment parlance, any investments which are intended to fund retirement are called "3b scheme". If you make CHF 50'000 a year living in the region of Zurich, Switzerland, you will be taxed CHF 6'872.That means that your net pay will be CHF 43'128 per year, or CHF 3'594 per month. Exemplary photovoltaic system on the roof of the production building, rainwater utilisation in the office building and lake water utilisation for heating and cooling. What tax rate or tax multiplier applies? When you're choosing a pension, having all the information you need is key. Be the first to review » ascot is located bundesplatz 4 in zug (6300) in the region of zug (switzerland).This place is listed in the restaurant category of the geodruid zug 2020 guide. Basellandschaftliche Kantonalbank Liestal . [1] People’s contributions are collected and benefits are distributed by different bodies, some managed by the cantonal or federal authorities, some managed by union of employers, like the Fédération des Entreprises Romandes Genève. They are either savings accounts, or investment funds. Industry-Wide Funds . [11], Fédération des Entreprises Romandes Genève, "Caisses de compensations / Offices AI – vos contacts", "Sozialversicherungen: Die grössten AHV-Irrtümer", "Federal Constitution of the Swiss Confederation", "Retraites. Partners Group is a global private markets investment manager, serving around 900 institutional investors. It is possible to transfer overseas pension funds to Switzerland, which includes state pension and personal pension funds. Aon Schweiz AG Henric Petri-Strasse 12 Case postale 465 4010 Basel T +41 61 206 06 06 F +41 61 206 06 99. Compare health insurance premiums, premium reductions, taxes and property for the canton of Zug and find your best living location. Autres offres spéciales intéressantes; Nous souhaitons être un employeur apprécié et novateur. The … Tax rates in Switzerland. Zug. Steuerverwaltung gibt folgende periodische Pi ublaonen i auher s. k t In der Reihe Statistik der Schweiz: Die Mehrwertsteuer in der Schweiz 2015, Resultate und Kommentare, Neuchâtel 2019, BFS-Nummer … Switzerland has a large economy and highly skilled labor force. Polaris Private Equity, Kbh. Chez nous, vous pouvez passer la nuit à partir de 1000.00 €. Hitrental Zugersee -Apartments - El apartamento Hitrental Zugersee -Apartments está ubicado en el barrio Cham y tiene vistas sobre el lago Zug. While money paid into the first pillar does not have an upper limit (as it is a percentage of the income), the payout is determined by the number of years worked in Switzerland, and the average income. Stadt zug schweiz Bitcoin - Where, Why, How watch out! Das Büro befindet sich im Backsteingebäude unmittelbar neben Gleis 1, Sektor A, beim Bahnhof Stadelhofen. At 239 km 2 (92 sq mi) the canton is one of the smallest of the Swiss cantons in terms of area. Además … SECA Workshop Venture Capital. Das Büro befindet sich im Backsteingebäude unmittelbar neben Gleis 1, Sektor A, beim Bahnhof Stadelhofen . a.n.g … 0844 808 182 * CHF 0.08/Min. Vi er klar på telefoner og chat, hvis du har spørgsmål eller brug for hjælp. Bailleur-prive à Zug. [1], The ordinary age of retirement is 65 years for men, 64 for women. At the time, due to the Baby boom generation entering the pension age and the risen life expectancy, financing 1st pillar pensions is a challenging problem that needs to be solved. It publishes comprehensive and helpful information materials on 1st pillar social insurance for the entire country. Avoid pension gaps; Find out more. The canton of Zug, also Zoug (German: Kanton Zug, French: Canton de Zoug, Italian: Canton Zugo, Romansh: Chantun Zug); German pronunciation: ) is one of the 26 cantons of Switzerland. What is the pension age in Ireland? AXON Partners is an independent management-owned advisory firm focused on fund placement and secondary advisory services. We're here to help, ensuring you are well informed and up-to-date on all matters relating to pensions. It is legal to invest in several 3a schemes at the same time. atomic number 49 simpler cost, a white product. Kraft Foods Schweiz Holding GmbH has 7 employees at this location and generates $25.87 billion in sales (USD). Pension Funds United Kingdom. When the person resumes working, the savings can be transferred into the pension fund of the new employer. You need to enable JavaScript to run this app. 08:02, 08:32). Be the first to review » dossenbach katharina & meinrad is located zugerstrasse 44 in walchwil (6318) in the region of zug (schweiz).This place is listed in the pension category of … To be eligible for Ergänzungsleistungen benefits, one needs to be a legal resident of Switzerland, and needs to have paid into the 1st pillar for single year. Hitrental Zeughausgasse - Apartment - El apartamento Hitrental Zeughausgasse - ofrece alojamiento con vistas sobre el lago Zug. The basic pension insurance is known as Alters- und Hinterlassenenversicherung (AHV) in German, Assurance vieillesse et survivants (AVS) in French, and Assicurazione vecchiaia, superstiti e invalidità (AVS) in Italian. Wealth Managers Research . A.P Møller Capital, Kbh. Currently (2020), each employed person can pay up to 6826 CHF into 3a schemes every year[6]. The Swiss Private Equity & Corporate Finance Association (SECA) is the representative body for Switzerland's private equity, venture capital and corporate finance industries. Zug, Kanton Zug, Schweiz - Responsability for a team of personal client advisors and an own client book with key private clients (mortgages, investments, pension planning etc.) health insurance, nursing home costs). It aims at consolidating the system as well as at making the retirement age more flexible. Tourismus-Schweiz.ch GmbH Das umfangreichste Hotel- und Gastronomieportal der Schweiz für Urlaub, Tourismus und Business. ... (Schweiz) AG Zürich . Zug er Pension skasse: Bahnhofstrasse 16, 6300 Zug. In the current workforce, there are growing fears their 1st pillar pensions will not suffice to retire while keeping their standard of life. Private Equity in Zug: Wie der Wert gesteigert wird - 2 Beispiele. Das schönste Sport-Festival der Schweiz, das kleine und grosse Sportlerherzen höher schlagen lässt. For over 130 years, Johnson & Johnson has maintained a tradition of quality and innovation. Dansk Vækstkapital, Kbh. A major concern for expats retiring in Switzerland is accessing their foreign pensions. Partners Group, Baar-Zug, Schweiz. The Swiss pension system rests on three pillars: the state-run pension scheme for the aged, orphans, and surviving spouses; the pension funds run by investment foundations, which are tied to employers; voluntary, private investments They are flexible and cover actual costs (e.g. The new Code of Conduct came into force on June 1, 2016. Forfatterne har mere end 25 års erfaring indenfor bank, forsikring, skat og relocation. Wealth Managers Research Wealth Managers Wealth Managers Switzerland. The Synchronicity Chamber. (LL.M., 2015). Linus Schweizer completed his Master of Laws at Northwestern University, Chicago Il. El Ibis Baar Zug ofrece amplias y cómodas habitaciones con aire acondicionado, una zona de terraza y un bar que sirve bebidas y aperitivos las 24 horas del día. Este alojamiento de 3 dormitorios puede acoger a 6 huéspedes. Notre propre caisse de pension; Rabais sur l’achat des produits V-ZUG pour les collaborateurs et les membres de leur famille; Nos propres organisations de loisirs (tennis, jass, club de moto, club des hommes qui font la cuisine, etc.) The Coffee Chronicles. Kaiser+Kraft Europa Gmbh Zug, Zug, Schweiz Vor 5 Tagen Gehören Sie zu den ersten 25 Bewerbern. Notre hébergement offre des places pour jusqu'à 8 personnes. December 23, 2020 Bombardier Announces Sale of 10 Challenger 350 Business Jets December 16, 2020 Bombardier wins contract to provide up to 117 new FLEXITY trams to BVG in Berlin December 3, 2020 Bombardier Appoints Annie Torkia Lagacé Senior Vice President, General Counsel and Corporate Secretary December 1, 2020 Bombardier and Alstom Confirm Receipt of All Necessary Regulatory … Wealth Managers Research Wealth Managers Wealth Managers Switzerland. 2018. Because of the rise in living costs, in 1966 the federal parliament enacted additional pension payments. Apartamento se compone de 6 habitaciones. Be the first to review » pension bahnhof is located alpenstrasse 6 in zug (6300) in the region of zug (switzerland).This place is listed in the restaurant category of the geodruid zug 2020 guide. insurances: An insurance contract is formed between an insurance and the insured person. Globale infrastruktur investeringer. Pension Funds Netherlands. Home By Livingdowntown - El apartamento Home By Livingdowntown está ubicado en el barrio Cham de Zug y cuenta con una terraza. Linus Schweizer completed his law studies at the University of Zurich in 2009. List of Corporate Pension Funds. This page was last edited on 2 December 2020, at 18:03. Barclays Bank (Suisse) SA Genève 3 . Pension Funds Netherlands. GHP Arbitrium AG Independent Wealth Manager and Multi-Family Office, regulated by FINMA as a Securities Dealers . They do not offer any taxation benefits, and are not regulated in the way 3a investments are. Alpelandet.dk er forfattet af Irene og Jan Bo Larsen med henblik på at hjælpe dansktalende personer, der enten bor i Schweiz eller ønsker at flytte til Schweiz. Le Zytturm, d'où on a une vue splendide sur la vieille ville, le Zugerberg et le lac, est l'emblème de la ville. You need to enable JavaScript to run this app. Personer, der ønsker at flytte til Schweiz, skal . Find og book tilbud på de bedste pensionater i Zurich kanton, Schweiz! [5], It is also opened to the self-employed on a voluntary basis. If the insured person continues working beyond the age of pension, he or she can invest into the 3rd pillar up to the age of 70 or 69, respectively. It is a PAYGO system, financed by contributions from employees and employers (4.2% of the employee’s income each), from the self-employed (7.8% of their income), and from the people not engaged in paid employment (between 392 and 19600 CHF a year in 2013). You need to enable JavaScript to run this app. This has led to issues with people using up their funds abroad, and then receiving the above-mentioned Ergänzungsleistungen upon returning to Switzerland. To enjoy the maximum pension (which is 2350 CHF/month), the insured person must have earned, on average, at least 84,600 CHF per year. In any case, the amount paid into all 3a schemes cannot exceed the yearly gross income. ESTV Steuerrechner. Your average tax rate is 13.7% and your marginal tax rate is 22.9%.This marginal tax rate means that your immediate additional income will be taxed at this rate. Switzerland is a federal republic in Europe.It is one of the most developed countries in the world, with the highest nominal wealth per adult and the eighth-highest per capita gross domestic product according to the IMF. Informace o Hotel Guggital. Partners Group, Baar-Zug, Schweiz. The Information Centre OASI/DI works on behalf of all compensation offices and DI offices in Switzerland. No responsibility is taken for the correctness of this information. 08:02, 08:32). Aon Schweiz AG Vulkanstrasse 106 Case postale 8048 Zurich T +41 58 266 12 11 F +41 58 266 55 02 Plan d'itinéraire. These cuts then may have to be recouped by state-funded Ergänzungsleistungen (prestations complémentaires) in order to guarantee a life in dignity. Vom Flughafenbahnhof nehmen Sie den Zug der Linie S 16, der direkt zum Bahnhof Stadelhofen fährt (Fahrzeit 15 Minuten, Abfahrt jeweils +02, +32, bspw. Publikationen ESTV Die Eidg. De har kontinuerligt rådgivet andre danskere om optimale strukturer og leveforhold i Schweiz. The sum of the contributions of the employer should be at least equal to the sum of the contributions of his employees. Wealth Managers Research The Library The Chart Room. Each year spent abroad will reduce the pension by about 2.3 percent. [5] So-called 3a schemes lead to less taxation and are regulated, while 3b are unregulated, and do not have any benefits regarding taxation. 1st pillar funds will be paid as usual, in monthly annuities, to people retiring in a foreign country. EVRAZ is a vertically integrated steel, mining and vanadium business with operations in Russia, the United Stated, Canada, the Czech Republic, Italy and South Africa. PDF, 70.7KB, 2 pages. The rules and regulations may have changed in the meantime. Det er en skattestruktur, Schweiz tilbyder formuende personer, der flytter til landet. Accident insurance. In daily life, it is more often referred to as “the second pillar” (German: die Zweite Säule, French: le deuxième pilier, Italian: il secondo pilastro). Læs anmeldelser af hotellerne som er skrevet af hotellets tidligere gæster, og vælg det bedste hoteltilbud til dit ophold. Corporate Pension Funds . 041 728 38 60 * Détails Caisse maladie, Assurances. The federal authorities propose to, The project had been accepted by a narrow margin at the parliament, but eventually failed to be approved after a citizen referendum held on September 24, 2017 rejected it. Learn about the products, people and history that make up our company. (Six months ago it was position 288 ) If we rank all cities by the total sales of all their big companies, Zug is on position 219. However, your pensions may be subject to certain Swiss tax implications. Transferring an international pension to Switzerland. In addition, they may receive benefits from an occupational or private pension scheme. The occupational pension scheme is known as Berufliche Vorsorge in German, Prévoyance professionnelle in French, and Previdenza professionale in Italian. Good rates. Take the lift to the ground floor of the showroom. It is located in central Switzerland and its capital is Zug. The contributions differ according to the regulations of the institutions providing it. Zürich . Charge fiscale en Suisse. Aon Retirement & Investment News - BVG reform and key figures 2021; Press release - Technical bases BVG/LPP 2020; Information on COVID-19; COVID-19: Business continuitiy Con su entrada impresionante, la nave bañada de luz y su fachada iluminada, la estación de tren de Zug es una radiante tarjeta de visitas de la ciudad. For over 130 years, Johnson & Johnson has maintained a tradition of quality and innovation. öffentliche Pensionskassen, Assets are in SFr, Returns and Funded Ratio, as of 31.12.2019, Australia, Canada, Japan, Netherlands, Switzerland, U.K., U.S., P7, Periodic Tables of Asset Class Returns in Swiss Francs, Caisse de pensions du personnel communal (CPCL), Pensionskasse des Personals der Einwohnergemeinde Köniz, Pensionskasse für das Personal der Stadt Frauenfeld, List of State, Cantons, Cities and Counties Funds, List of Professional and Industry Associations Funds, Basellandschaftliche Pensionskasse (BLPK), Bernische Lehrerversicherungskasse (BLVK), Caisse de pensions de la fonction publique du Canton de Neuchâtel – Prevoyance.ne, Caisse de pensions de la République et du Canton du Jura (CPJU), Caisse de Prévoyance des Fonctionnaires de Police et de Prison, Caisse de Prévoyance du Personnel de l'Etat de Fribourg (CPPEF), CPEG Caisse de prévoyance de l'Etat de Genève, CPEV - Caisse de Pension de l’Etat de Vaud, Istituto di previdenza del Cantone Ticino (IPCT), Kantonale Versicherungskasse Appenzell Innerrhoden, Pensionskasse der Stadt Biel (PKBiel - CPBienne), Previs Personalvorsorgestiftung Service Public, ProPublic Pensionskasse St. Galler Gemeinden, Domestic equity over total equity exposure, The Evolution of Swiss Institutional Investor Portfolios, PAM Swiss Pension Fund Indices 2020 Q2 Returns. 2008 Switzerland-UK memorandum of understanding on pension schemes. Raise the reference retirement age for women to 65; Allow for more flexibility in the age at which one can retire; Lower the rate with which the capital accumulated by a person in his second pillar is transformed into a pension (ie one would get a lower pension for the same capital); Take corrective measures to ensure that pensions of the second pillar don't shrink; Raise the 1st pillar monthly payments by 70 CHF. Adopting the motto “A success is only a success if it is achieved by fair and honest means,” the Code of Conduct further enhances the Metall Zug Group’s own understanding of corporate governance by laying out its basic values: sustainable and long-term value creation, excellence and integrity in its business practice. & Pension skassen div. Anticipating the retirement will reduce the monthly pension, while continuing to work will increase it:[4]. Pension funds are organised as foundations, which then invest in real estate, government bonds, and company shares. We have USD 96 billion in assets under management and more than 1,500 professionals across 20 offices worldwide. savings accounts or investment fund accounts: The person can, within some limits, freely choose the amount of money to be paid into the scheme. [1] When changing employment, funds are transferred to the pension fund of the new employer. There is no adjustment for differing standards of life or purchasing power – so somebody retiring to Thailand, for example, will receive the same amount in Swiss francs as he would retire in Switzerland.

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