Chapter VIII: Survivors

Legislation

Field of application

Conditions

Benefits

Taxation

 

 

TopLegislation

1. First law

2. Basic legislation

Law of 16.12.1906.

See Table VII "Old-age".

 

TopField of application

See Table VII "Old-age".

 

TopConditions

1. Deceased insured person

The same qualifying period as for invalidity pension (See Table VI "Invalidity").

2. Surviving spouse

Widow/widower who was married to the deceased person when death occurred or divorced spouse who was entitled to maintenance or received maintenance payments from the deceased when death occurred.

 

TopBenefits

1. Surviving spouse

Between 40 % and 60% of the invalidity or old-age pension to which the deceased person had or would have been entitled to. The percentage depends on the ratio of the deceased person's income and the surviving spouse's income (40 % are due if the income of the surviving spouse is 150 % or more of the deceased person's income; 60 % if the deceased spouse's income was 150 % or more of the surviving spouse's income; in case of equal incomes 52 % are due. If the total sum of the reduced survivor's pension and the survivor's own income is less than S 16,586 (ECU 1,193) per month a corresponding amount has to be granted to the maximum amount of 60% of the deceased person's pension).

The widow's/ widower's pension will only be paid for 30 months if

the surviving spouse is younger than 35 years of age (exception: if the marriage had lasted for a least 10 years),

the marriage was concluded only after the commencement of the pension or after the legal retirement age (exception: certain minimum duration of marriage).

This limitation does not apply when a child was born or when the surviving spouse is invalid after the expiry of the stipulated period.

The pension to the divorced spouse is limited to the maintenance payments.

2. Surviving spouse: remarriage

Loss of unlimited pension. Settlement to the amount of 35 monthly pension payments.

3. Orphan children having lost one parent

40 % on the basis of the calculated 60 % of the widow's or widower's pension for each children up to the completion of age 18 or up to the completion of age 27 for children engaged in training or university education, no age limit in case of children with disabilities.

4. Orphan children having lost both parents

60 % on the basis of the calculated 60 % of the widow's or widower's pension for each children up to the completion of age 18 or up to the completion of age 27 for children engaged in training or university education, no age limit in case of children with disabilities.

Entitlement in their own right to family benefits (See Table X "Family benefits").

5. Other beneficiaries

None.

6. Maximum for all those entitled to benefits

None.

7. Other benefits

If the survivor's pensions are not granted because of lacking completion of the qualifying period, but if at least one contribution month of the deceased person is available: lump-sum settlement to the amount of 6 times E (see Table VII "Old-age").

If the qualifying period for survivor's pensions has been fulfilled, and no entitled persons exist: Lump-sum settlement to the amount of 3 times E (see Table VII "Old-age") to the children, the mother, the father or the brothers and sisters of the deceased person.

As far as the pension including other income is below the following reference rates, a compensation amount is due to the amount of the corresponding differing amount:

Widow/ widower: S 7,992 (ECU 575),

Orphans having lost one parent until the age of 24: S 2,984 (ECU 215),

after the age of 24: S 5,303 (ECU 381),

Orphans having lost both parent until the age of 24: S 4,482 (ECU 322),

after the age of 24: S 7,992 (ECU 575).

See also Table XII.3.

See Table X for additional entitlement to family benefits.

See Table VII for additional entitlement to care allowance.

See Table IV and Table IX for additional entitlement to death grant.

The pension is granted 14 times a year, the care allowance 12 times a year.

 

TopTaxation

1. Taxation of cash benefits

See Table VII "Old-age".

2. Limit of income for tax relief or tax reduction

See Table VII "Old-age".