Facts
The dispute concerns the application of Art. 92 para. 13 DEBA to benefits from the occupational pension scheme (Pillar 3a). The Canton of Vaud and the Swiss Confederation had obtained a seizure on the occupational pension scheme policy of a debtor, but the debt collection office declared the seizure unsuccessful as the benefits were not yet due.
The creditors contested this decision, but their appeals were rejected by the lower supervisory authority and the Debt Collection and Bankruptcy Court of the Vaud Cantonal Tribunal. The Federal Tribunal also rejected their appeal.
Considerations
The Federal Tribunal considers that the benefits from the occupational pension scheme (Pillar 3a) are undoubtedly "based on the BVG" and must therefore benefit from the inalienability provided for in Art. 92 para. 13 DEBA, just like those of Pillar 2.
Indeed, the funds paid into Pillar 3a are allocated exclusively and irrevocably to the pension scheme, just like those of Pillar 2. Before the conditions for payment of the benefits are met, the policyholder loses all control over these funds, which are untouchable even in case of need.
The Federal Tribunal rejects the appellants' argument that the inalienability provided for in Art. 92 para. 13 DEBA would not have a necessary link with the protection of the minimum subsistence level. The benefits of Pillar 3a, like those of Pillar 2, aim to maintain the previous standard of living of the…