Legality of Supervisory Fees for Pension Funds in the Canton of Bern

Facts

The Pension Foundation A. filed a complaint against the fee of 1,800 CHF levied by the Canton of Bern for the supervisory year 2012. The fee consisted of a fixed base rate of 300 CHF and a variable rate of 1,500 CHF based on the balance sheet total of 767,989 CHF.

The Pension Foundation A. argued that the fee regulation was based on an insufficient legal basis and that the fee constituted a purpose-specific tax, which violated the principle of separation of powers and the principle of legality. Furthermore, the fee was disproportionately high compared to the previously levied fees.

Considerations

The Federal Supreme Court reached the following conclusions

• The Ordinance of the Canton of Bern on Supervision in Occupational Pensions (AVSFV) was issued by the Cantonal Government based on the emergency law of the Canton, which was justified due to the requirements of federal law regarding the structural reform in occupational pensions.
• The fee is to be classified as a causal levy, as it covers the costs of the supervisory activities towards the pension funds. Therefore, it…