The basic rule is that the termination benefit accumulated during the marriage is divided equally between the spouses. The transfer of occupational pension assets between the spouses on the basis of this division has no tax consequences.
Furthermore, the income earned during the marriage that is subject to old-age and survivors’ insurance (AHV) is added together and divided equally between the spouses’ individual AHV accounts after submission of the corresponding application form post-divorce.
In the area of tied personal pension provision (pillar 3a), it is also generally possible for the spouses to divide the pension assets equally, unless separation of property was agreed in the marriage contract or the contributions to pillar 3a were made from assets that already existed before the marriage or were acquired as inheritances during the marriage. However, the spouses are entitled to agree a division of the pension assets that differs from the one-half division or to do so on a voluntary basis.