projets
ATA/650/1995 ΓÇó Competence and minimum interest on vested benefits account
ATA/650/1995Cour de justice / Chambre administrative14 nov. 1995Partially Granted
The case concerned a request about continued occupational pension protection with a vested benefits foundation. The TA held that it had jurisdiction to decide the dispute. On the merits, it ruled that no statutory or regulatory provision obliges the foundation to preserve the value of the affiliated assets at all times or to credit a minimum interest on the account. It nevertheless must, when the affiliate leaves, repay at least the contributed initial capital plus annual interest of 4%, subject to any higher amount resulting from the foundation's regulations.
Art. 25 FZG; Art. 13 Abs. 4 lit. b FZV: jurisdiction over disputes concerning vested benefits and scope of the foundation's obligations regarding account preservation and interest. A claim relating to the maintenance of occupational pension coverage with a vested benefits foundation falls within the competence of the administrative court. Neither the FZG nor the FZV imposes a general duty on a vested benefits foundation to maintain the account value at all times or to credit a statutory minimum interest during the affiliation. The foundation's duty is instead to pay out, upon exit, at least the contributed capital plus annual interest of 4%, unless its regulations provide for a higher amount (consid. not specified).
Descripteurs
ASSURANCE SOCIALE; PREVOYANCE PROFESSIONNELLE; COMPETENCE; COMPTE DE LIBRE PASSAGE; PRESTATION DE LIBRE PASSAGE
Normes
LFLP.25; OLP.13 al.4 litt.b
Résumé
Le TA est compétent pour connaître d'une demande relative au maintien de la prévoyance auprès d'une fondation de libre passage. Aucune disposition légale ni réglementaire ne contraint la Fondation de libre passage X à conserver en tout temps la valeur des avoirs de ses affiliés et de les créditer d'un intérêt minimum. Par contre, elle a l'obligation de rembourser à la sortie de l'affilié au minimum le capital initial qu'il a apporté, crédité d'un intérêt annuel d'au moins 4%, sous réserve d'un montant supérieur qui résulterait de l'application du règlement de la Fondation de libre passage.