3/2009
Grenz-Erfahrungen L’expérience des limites Experiencing life’s boundaries
Inhalt
Editorial Grenz-Erfahrungen Sozialpartnerschaft bei Novartis Pensionskasse – Erwartungen im 3. Lebensabschnitt
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Editorial L’expérience des limites
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Partenariat social chez Novartis Caisse de pensions – attentes du 3e âge
NAV Jahresthema 2009 – Sozialpartnerschaft Es braucht einen starken Hausverband 8
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Editorial Experiencing life’s boundaries
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Social partnership at Novartis Pension fund – Senior citizens’ expectations
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Thème NAV de l’année 2009 – partenariat social Nous avons besoin d’une association interne forte 22
NAV topic of the year 2009 – Social partnership Need for a strong in-house association
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NAV, working for you Tax problems of frontier residents coming from Germany to work in Switzerland
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Sights worth seeing in Basel, the Regio and Interregio 12th contribution from Baselland Canton, Switzerland, Schönthal Monastery
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A culinary stroll through the campus
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Members recruit members
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External networks arb – Basel regional pay survey
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NAV, für Sie aktiv Mitglieder werben Mitglieder
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Steuerliche Probleme deutscher Grenzgänger in der Schweiz
NAV, active pour vous Les membres parrainent des membres 25
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Problèmes fiscaux des frontaliers allemands en Suisse
Sehenswertes aus Basel, Regio und Interregio 12. Beitrag aus dem Kanton Baselland, Schweiz, Kloster Schönthal 14 Ein kulinarischer Streifzug durch den Campus
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Netzwerke extern arb – Lohnumfrage Region Basel
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Novacomics
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Curiosités de Bâle, régio et interrégio 12e partie: canton de Bâle-Campagne, Suisse, couvent de Schönthal 28 Virée gastronomique à travers le campus Réseaux externes arb – enquête sur les salaires dans la région de Bâle
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Sämtliche Artikel finden Sie auch unter: www.nav.ch
Impressum Mitgliedschaften Angestellte Schweiz arb: Angestellten Vereinigung Region Basel Starke Region Basel Redaktionsteam Henriette Brunner, Maria Jablonowski-Becker, Ruedi Haas, Daniel Linder, Roland Hirt, Davide Lauditi, Sabine Zeller, Susanne Hänni Kontaktadresse Novartis International AG Henriette Brunner Postfach, 4002 Basel Telefon 061 324 43 43 E-Mail henriette.brunner@novartis.com Internet www.nav.ch
info September 2009
NAV Geschäftsstelle WRO-1225.P, Postfach, 4002 Basel Telefon 061 697 39 00 Telefax 061 697 76 73 E-Mail nav.nav@novartis.com Offizielle Adresse Novartis Angestelltenverband Mattenstrasse 51, Postfach, 4002 Basel info erscheint vierteljährlich Laufende Nr.: 47/2009 Auflage: 3700 Expl. Redaktionsschluss info 4/2009 29. Oktober 2009 Versand info 4/2009 11. Dezember 2009
Titelbild Grenz-Erfahrungen (Foto WoK design) Grafik/Satz cdesign, Reinach Druck Runser Druck & Satz AG, Basel Jegliche Wiedergabe von Artikeln und Bildern, auch auszugsweise, nur mit schriftlicher Genehmigung der Redaktion. La reproduction/publication d’articles et de photos ainsi que d’extraits d’articles ne peut se faire sans l’accord écrit de la rédaction. The reproduction of this publication in any form is forbidden without the expressed written consent of the editorial team.
Übersetzungen Inter-Translations SA, Pavillonweg 4, 3001 Bern CLS Communications AG, Elisabethenanlage 11, 4051 Basel
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Experiencing life’s boundaries
W
ho among us hasn’t encountered boundaries at some stage in their lives? Be it setting boundaries, observing boundaries, exceeding, avoiding or even going so far as to disregard them, these experiences are an important part of growing up. Children look for the boundaries and test how far they can go before Mom or Dad draw the line. Every child oversteps the mark at some point, and even when a child rebels it needs to know what the boundaries are as a kind of guide rail for its behavior. One often pushes back one’s personal frontiers in life. Many ambitious athletes challenge themselves in this way at some stage in their sporting career. One shifts one’s personal boundaries a little further each time in order to discover just how far one can still go. One pushes oneself to the limit, sets oneself, higher objectives to aim for, and experiences what it feels like to test the boundaries in the process. However, many a person has also tested themselves to the limit. People often train until they have nothing left to give, or even beyond. They try to beat current records, shift the boundaries and set new ones. They try and try again, experience setbacks and take steps forward; one has to experience boundaries to understand them or else there is nothing to strive for, which means there is no scope for growth.
“The only way to discover the limits of the possible is to go beyond them into the impossible.” Arthur C. Clarke
However, there are other types of boundaries, too. There are tree lines, snow lines, weather fronts, national boundaries, borderline cases and many others. Boundaries can attract or divide, and they can also imply legal constraints. They can mean that persons who live in the same country as their friends, but work in a different country, are subject to different tax systems. This affects cross-border commuters, for example, who live in Germany and work in Switzerland. Cross-border commuters may suffer tax disadvantages compared with their colleagues who work in Germany. That’s why, some years ago, the NAV declared itself willing to provide financial support for a test case relating to tax problems faced by cross-border commuters resident in Germany. So far, unfortunately, we have only achieved partial (temporary) successes, but we will keep working on it for you. Take a look at the article on page 37 which illustrates how the NAV too can reach beyond its boundaries, for example in working together with Roche’s employee association.
Your NAV Chairperson Henriette Brunner
info September 2009
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Social partnership at Novartis
Pension fund – defined benefit plan vs. defined contribution plan
What to expect in your retirement When it comes to the issue of pension fund plans (defined benefit plan vs. defined contribution plan) there is often strong polarization: high praise for the defined benefit plan on the one hand versus an end to the defined contribution plan on the other. Quite simply this comes down to the question of whether the benefits should define the contributions or vice versa.
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enerally speaking, humans strive for security and well-being. This is particularly true later in life and in old age. The key elements required for a secure retirement are health and financial assurance. Besides the
1st pillar (AHV: Retirement and survivors’ pension plan) and 3rd pillar (individual savings account, sometimes tax-deductible), retirement in Switzerland, i.e. after you turn 65, is mainly financed by the 2nd pillar, i.e. occupational pension fund.
When it comes to the issue of pension fund plans, in other words defined benefit plans vs. defined contribution plans, there is strong polarization. In employee circles, defined benefit plans are considered very safe in terms of the benefits they guarantee. But even defined benefit plans offer no guarantee if the capital markets do not perform as desired, if the pension fund does not have the funds available and if the employer cannot or no longer wishes to bear the risks associated with the performance mandate. Ultimately, “defined benefit plan” and “defined contribution plan” are technical concepts. The differences between the two systems should not belie the fact that both systems should have the same goal, i.e. appropriate retirement benefits with manageable contributions (for both employer and employee).
The main differences between the two plans are outlined below
How the two plans work
Defined benefit plan
Defined contribution plan
With the defined benefit plan, the defined benefits determine the contributions to be paid. The retirement benefit is defined in terms of a fixed percentage of the insured salary. Financing is generally based on the collective equivalence principle (with solidarities).
With the defined contribution plan, the retirement benefits are determined by the (predefined) contributions. The retirement benefits are derived from the accumulated savings capital or pension reserve. Financing is generally based on the individual equivalence principle (without solidarities).
The termination benefit is equal to the cash value of the accrued pension.
The termination benefit is equal to the accrued retirement capital.
With the defined benefit plan, the retirement benefits are defined as a percentage of the final pensionable salary (pension percentage). For example, at Novartis’ pension fund, the percentage is 60% after contributing for 40 years.
The retirement benefit is derived from the accumulated capital upon retirement (contributions from the employer and employee, incl. interest), multiplied by the relevant conversion rate. This factor is defined based on statistical life expectancy among other things, which is recalculated at certain intervals. Example: The insured individual has retirement savings of CHF 100,000 upon retirement. The conversion rate is 6.4%. 100,000 x 6.4% = CHF 6,400 annual pension.
Transparency
Capital accumulation lacks transparency (particularly for missing contribution years).
Capital accumulation is transparent (similar to a savings account).
Clarity of financing
Unclear: Insured individual’s contributions are predefined, while company/ pension fund contributions are variable.
Clear: Contributions for both insured individual and company are predefined; no difficult-to-calculate, additional financing obligations for the company/pension fund; flexible return possible according to amounts accrued.
Financing obligation for the company/pension fund is high due to salary increases; fixed return with technical interest rates.
Missing contribution years
Missing contribution years result in benefits being cut and the benefit target not being reached. In principle, voluntary, tax-exempt benefits may be purchased at any time.
Missing contribution years do not result in any visible reductions in benefits, they do however mean there is less savings capital and therefore a smaller annual pension. In principle, voluntary, tax-exempt benefits may also be purchased at any time.
info September 2009
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Social partnership at Novartis
Defined benefit plan
Defined contribution plan
Salary increases
To ensure that the estimated pension can be adjusted for a salary increase, the extra costs must be financed through additional payments, from which careers with steep salary curves stand to benefit the most.
No obligation to make additional payments, but there may be opportunities to purchase additional benefits. Careers with steady salary development are less disadvantaged than careers with steep salary curves.
Flexibility
Minimal flexibility: Changes to the insurance cover (life expectancy, risk component) require complex adjustments; fixed technical interest rates complicate the necessary adjustments. Limited individual choice and scope for defining the structure of the plan.
High flexibility: Easy to adjust to take into account an increased life expectancy using the conversion rate; adjusting the risk contributions is simple; flexible return on retirement savings according to amounts accrued.
Solidarity
Solidarity of financing is high, but it is also under a lot of “strain” in places (high salaries, above-average salary increases, young/old, etc.).
Low solidarity.
Investment risks and opportunities
Investment risks and opportunities for the pension fund and employer. Insured person benefits only indirectly from investment performance.
Investment risks and opportunities sometimes exist for the insured person too. Insured individuals benefit from good investment performance and are more directly affected by negative market fluctuations. Individuals have the opportunity to select the investment strategy, which allows customized “positioning.”
Return
Net interest income is used for overall financing and is added to the free assets pot.
Return on vested benefit capital depends on net yield.
Underfunding procedure
Because of the fixed technical interest rates, remediation is only possible through drastic measures, such as increasing contributions and/or reducing benefits.
More flexible returns open up additional possibilities for effective remedial action.
The question of which plan is “better” cannot be answered definitively because the two models are structured in very different ways and are based on differing financing principles. Regardless of these differences, it should be noted that the defined benefit plan and defined contri-
Numerous possibilities for customized retirement planning.
bution plan are equally “expensive” for the same benefits. The following everyday example aims to illustrate this point: If I want the miller to half fill my sack with flour, he needs to give me 10 handfuls of
flour. If my friend goes to the same miller and asks for 10 handfuls of flour in an identical sack, he’ll say that the sack is half empty. Provided we don’t lose any flour on the way home and the mice don’t nibble any holes in our sacks, my friend and I can make the same amount of dough with the flour. What kind of cakes we end up making with the flour, how many we make and how we distribute them ultimately depends on the ingredients, the dish and the heat of the oven and not least on how hungry we are. The crucial factor is therefore the regulations of each pension fund, regardless of whether you have a defined benefit plan or defined contribution plan. These contain the details which determine the benefits paid by the pension fund and therefore their acceptance.
Henriette Brunner Eva Trächslin Pension fund trustees
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info September 2009
Social partnership at Novartis
NAV annual theme 2009 – Social partnership Part 2
Why we need a strong house association A strong employees’ association is vital to represent staff professionally. Strong associations are needed to engage in effective negotiations on behalf of staff in the social partnership. NAV is determined to remain a wellqualified social partner in future.
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he basic agreement between NAV and Novartis is the cornerstone here. To enable the whole range of social policy issues to be dealt with competently at all times, the NAV executive must examine all the relevant issues intensively on an ongoing basis and attend constant further training. Here NAV is supported by the “Angestellte Schweiz” (Swiss Employees) Federation. The branch conference of the Chemical/Pharmaceutical Division of “Angestellte Schweiz”, which provides an opportunity for an exchange of views between the executives of various inhouse associations of companies in the north-west Switzerland region is also very important for NAV as a benchmark. Services such as labor law and multilegal protection can be offered at lower cost because of the size of the “Angestellte Schweiz” Federation than NAV could do on its own with its smaller number of members. From 2010, all NAV members will have an opportunity via the “Angestellte Schweiz” Federation to benefit from premium rebates for supplementary insurance cover with various health insurance schemes. The branch conference working with the “Angestellte Schweiz” Federation has set up a further training network specially designed for the chemical/pharmaceutical branch. From the autumn of 2009 this will be mainly offering courses to supplement the broad range already available from Novartis. These courses are indispensable for members of NAV. However, the number of places is limited and enrolment is possible only via the “Angestellte Schweiz” Federation Web info September 2009
site www.angestellte.ch – Employees Academy – Chemical/Pharmaceutical further training network. The following courses are available: 1. A fit head – and a strong mind – Fundamental Seminar and Extension Seminar 2. Presence and presentations 3. Effective and relaxed 4. Your personality as a decisive success factor 5. Flow instead of burnout
The NAV Executive hopes that extensive use will be made of this offer, so enabling it to design expert and topical services in future.
If you have further questions, please contact the NAV Business Office: Tel.: +41 61/697 39 00 Fax: +41 61/697 76 73 E-mail: nav.nav@novartis.com Opening hours: Monday to Thursday: 10 a.m. to 4 p.m.
With the “Angestellte Schweiz” Federation, NAV is always interested in optimizing and extending services for its members. But this comes at a price. We are therefore obliged to increase the membership contribution for active employees to CHF 130 from 2010 and for pensioners to CHF 60. Although this might seem a lot at first sight, remember what else you can buy for CHF 11 a month. For example in Basel you cannot even drink three cups of coffee for that price any longer! NAV sets great store by truly looking after and defending its members’ interests. We would like to take stock of the situation once again through a survey. Please return the questionnaire to our Business Office by 1 November 2009. Internal: NAV, WRO-1225.P. or: Novartis Angestelltenverband NAV Members Survey, Postfach, 4002 Basel We will of course also accept your answers and suggestions electronically if you complete the questionnaire and send it by e-mail to nav.nav@novartis.com. 35
Social partnership at Novartis
Survey Why am I a member of NAV? What do I expect the Employees Association to provide? I expect NAV to work for staff in the following areas: Pay negotiations Pension fund Support and advice on problems in the working environment Social plan negotiations I am interested in Information info periodical
very important important neutral less important unimportant
General Meeting of Members
Web site
very important important neutral less important unimportant
Platform discussions or lunchtime conversations on particular topics
very important important neutral less important unimportant
Newsletter
very important important neutral less important unimportant Further training opportunities
very important important neutral less important unimportant
Services Legal protection (multilegal protection for employment matters)
Rebates in general
very important important neutral less important unimportant
very important important neutral less important unimportant
very important important neutral less important unimportant
I also believe it is important for NAV to have a good external network in order to be able to deploy the experience of other comparable employees’ associations in Switzerland on behalf of staff interests (benchmarking). very important important neutral less important unimportant
I am also interested in the following issues:
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info September 2009
NAV, working for you
Support for specific problems faced by cross-border commuters
Tax problems for cross-border commuters to Switzerland who are resident in Germany For some years now, the Novartis Employee Association (NAV) and the Roche Employee Association (AVR) have been providing financial support for a test case relating to tax problems faced by cross-border commuters resident in Germany. Each association bears 50% of the legal costs of taking the case to all authorities.
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ll information in this article has been compiled to the best of the authors’ knowledge but is without guarantee. No liability is accepted for any consequences of its use.
The case is centered around 1. Tax exemption on a notional employer contribution of 50% to health insurance 2. Tax exemption on the “voluntary” employer contribution to the pension fund Thanks to the support of the NAV and the AVR, a change in the law has been achieved with regard to the second point, and as a result a tax saving of up to CHF 3180, or EUR 2160 euros, per year for the years 2002–2004. Unfortunately, however, this saving was revoked again when the Retirement Income Act was passed on January 1, 2005. Taxation in Switzerland By definition, cross-border commuters reside outside Switzerland and are therefore liable to tax in their home country. It is however possible to be taxed in Switzerland if the employee does not return to his/her home country on at least 60 days (and therefore no longer qualifies for cross-border commuter status). In info September 2009
accordance with Art. 15 Para 1 of the Double Taxation Agreement with Switzerland (DBA), Switzerland has the right to tax income from employed work that is performed in Switzerland. But what is not clear is where the days on which work is performed not in Switzerland but in Germany or in a third country will be taxed, and it is in dispute as to whether the minimum number of work-related non-return days will be recognized and/or reached as the basis for proportional taxation of salaried income in Switzerland in the event of business trips to Germany. From January 1, 2009, in accordance with the mutual agreement of September 30, 2008, the classification of “managerial employee” pursuant to Art. 15 Para 4 DBA must only be applied to people whose power of attorney or whose function listed in the DBA is entered in the commercial register. A case on this subject is pending with the Federal Tax Court (Az. I R 46/08).
tion to the Riester pension in accordance with § 10a EStG (Income Tax Act) and the Rürup pension in accordance with § 52 EStG, they also have access to the third tier of government aid, direct insurance in accordance with § 3 No. 63 EStG. This type of investment (max. investment amount EUR 4392 in 2009) is the most flexible, as it provides complete access to the capital on retirement. With the Riester pension, it is only possible to access 30% of the capital, and the remaining 70% must be annuitized. With the Rürup pension, capitalization is not possible – only annuitization. Direct insurance for cross-border commuters offers tax benefits, but it is not fully comparable with the policy for employees in Germany, because crossborder commuters have already paid social security on their contributions and may have to pay more social benefits in addition to income tax on subsequent
Direct insurance Novartis offers crossborder commuters the option of underwriting a direct insurance policy. This means that, in addi37
NAV, working for you
earnings. Paid-in contributions reduce the full amount of gross taxable income for cross-border commuters. We cannot make a general statement about which of the three investment types is the best, as it depends on individual circumstances. However, we do recommend seeking advice on all three “tax paragraphs” in order to be able to make an informed decision. Health insurance Since the bilateral agreements came into effect in 2002, cross-border commuters must decide whether they want to take out health insurance in Switzerland or whether they want to seek exemption from the health insurance obligation in Switzerland and continue to be insured in Germany. Cross-border commuters who have recently started work in Switzerland should check whether it might be cheaper for them to take out compulsory health insurance in Switzerland. The contributions are significantly lower than the contributions to compulsory health insurance funds in Germany, but spouses and children have to be insured separately. Cross-border commuters are entitled to return to their compulsory health insurance fund in Germany if they stop commuting across the border or if they meet the criteria for exemption in Switzerland, and they may be entitled to health insurance benefits both in Germany (with the usual patient card) and in Switzerland (with the usual annual deductible and excess). In addition to the two options of insurance in Germany (compulsory or private) and compulsory insurance in Switzerland, cross-border commuters do of course also have the choice of private health insurance in Switzerland in accordance with the Insurance Contracts Act (VVG). Tax considerations regarding health insurance contributions Tax assessments should be provisional with regard to tax exemption on a notional employer contribution of 50% to health insurance for cross-border commuters. Despite the negative decision of the BFH on this matter for the tax years 1995 to 2000 (VI R 13/05 from December 18, 2007) and the non-acceptance of the constitutional appeal in the Federal Constitutional Court (decision of 38
July 31, 2008, Az. 2 BvR 1020/08), there are other cases pending for the tax years 2002 onwards. Appeals can be based on other ongoing cases at the tax court in Freiburg (Az. 3 K 48/07, 3 K 273/07). However, it is expected that the appeals regarding a change from 2010 onwards will be rejected. In this case, in addition to the appeal, there is also the option to make an application to change an assessment in accordance with § 172 Para 1 No. 2a AO. On the grounds of the unconstitutionality of the legal situation up until 2009, as established in the decision mentioned below, it is possible to apply for insurance contributions, including all health insurance contributions paid, to be tax-deductible and request that the decision on that application be deferred until the pending case has been handled by the Federal Constitutional Court (Az. 2 BvR 2299/04). The fundamental decision of the Federal Constitutional Court of February 13, 2008 (Az. 2 BvL 1/06) forces the legislative body to introduce a new regulation as of 2010 so that all expenses that essentially ensure a level of benefits that corresponds to compulsory health insurance are considered as special expenses for tax purposes. Those with compulsory or private health insurance, their spouses and their co-insured children should receive equal tax treatment. As is the case for self-employed people, this decision should also give cross-border commuters, who also pay 100% of their contributions without a contribution from their employer, greater scope for deducting other insurance expenses. Pension contributions In tax declarations for 2008, payments to the pension fund are offset against tax as special expenses up to 66% of a maximum EUR 20,000 for single people/40,000 for married couples, once the employer contributions have been deducted. Additional payments are considered in the same way, and there may be even more tax benefits depending on individual circumstances. As the contributions from Novartis to the pension fund are twice as high as those of the employee and only 50% of the total contributions are tax-free, there is a taxable excess employer share. There are various tax court cases pending against this.
It must be ensured that the tax assessments for cross-border commuters are issued provisionally with additional comments in accordance with § 165 Para 1 Clause 2 Nos. 3 und 4 AO with regard to the treatment and the amount of the taxable employer contribution to the pension fund, the limited deductibility of insurance expenses (§ 10 Abs. 3, 4, 4a EStG), the taxing of income from life annuity insurance under the terms of § 22 No. 1 Clause 3 Item a/aa EStG from 2005 and with regard to the nondeductible nature of contributions to annuity insurance policies as anticipated income-related expenses for income under the terms of § 22 No. 1 Clause 3 Item a EStG from 2005. Payouts from the pension fund Immediate taxation on capital payments from the pension fund in the case of cross-border commuters in Germany, as stipulated in the Retirement Income Act from 2005, can still only be avoided if the capital is invested in a vested benefits account or in a vested benefits fund that is recognized by the Federal Constitutional Court. This applies in particular to non-obligatory funds, while it was ruled in 2007 that the mandatory part of the pension fund must remain in Switzerland as retirement capital. Transfer of the vested benefits into a German basic (Rürup) annuity insurance policy as a one-off lump sum payment should be tax-neutral. However, the specific conditions should be checked very carefully before taking out a policy of this kind. Since 2005, pensions and other retirement income are taxed at a higher rate than before, and in 2009, 58% of the payments are liable to tax. All efforts to tax payments from pension capital from the savings period until the end of 2004 in a different way, because most of the contributions were made from taxed income due to lower tax-free allowances, have so far been in vain. This is especially true for payouts from vested benefits in the event of entry into self-employment in Germany and one-off lump sum capital payments on retirement, which are liable to tax in the same way, when the socalled “opt-out clause” is often used and brings a certain amount of relief. Tax assessments should be provisional in accordance with § 165 Para 1 Clause 2 info September 2009
Nos. 3 and 4 AO with regard to the taxing of income from life annuities under the terms of ยง 22 No. 1 Clause 3 a/aa EStG. Appeals against the treatment of capital payouts as pension income can be based on the ongoing case with the tax court in Freiburg (Az. 3 K 2798/07). They will help put the case to rest.
Dr. Andreas Marzinzik NAV Dr. Michael Pantze AVR
info September 2009
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NAV, working for you
Things to see in Basel, Regio and Interregio – 12th contribution from Baselland Canton, Switzerland
Schönthal Monastery – where history, art and nature join up Today, we are taking you on a stroll along the southern edge of our Regio Basiliensis up into the wonderful Jura mountains close to the former Langenbruck high altitude spa.
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ou reach the village on the Obere Hauenstein pass via Liestal and Waldenburg. Here you alight from the ÖV bus at the
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post office and take the trail (ChräieggRundweg) towards Schönthal Monastery which you will reach in 30 minutes. If you have your own means of transport, take
the branch road for Schönthal/Bölchen in the middle of the village. Past Oskar BiderBaracke (museum of Swiss air pioneer), after driving for another 5 minutes you come upon Schönthal Monastery set in a quiet wooded valley surrounded by the high fruit trees which are such a typical feature of this area. The very first encounter with this monastery reveals its unique character. info September 2009
The Romanesque western façade features a half-timbered structure, friezes and ornate decorative figures, a main portal with leaf decoration and an “Agnus Dei” representation surmounted by a round window with a knight and lion at the base and a figure at the apex symbolizing the fight between good and evil. This façade is unrivalled in Baselland Canton and is a fine example of the Upper Rhenish style. As was usual in the high middle ages, a monastery was founded by a noble family at this strategically important pass. In 1145, the Counts of Froburg began construction work and the inauguration in 1187 is mentioned in the chronicles. After the Reformation, the entire domain was sold to Basel Civic Hospital and went on to be used for temporal purposes. In the 19th century, a family from Basel acquired the whole estate and treated it with loving care down the generations until it was finally placed until cantonal protection in 1966. In the annexes to the main building, you will find a smoking kitchen and a gothic wooden ceiling (the monastery refectory), hotel rooms (guest house), the historical monastery and kitchen garden and a multifunctional exhibition room (formerly the monastery church). That brings us to the no less exciting present day. Since the turn of the millennium, John Schmid has put into effect his brilliant if somewhat mad idea: in this wonderful Jura landscape he has laid out a park with contemporary works of sculpture. Here, Dear Reader, you can explore your own world of art and experience this sculpture park in an altogether original way. You are advised to start your tour in the monastery courtyard. Here you can also borrow rubber boots in wet weather. You will be handed a site plan and other literature to find your way around (open Friday to Sunday every week). For the costly maintenance of this art park, visitors are asked to pay their own contribution (CHF 10 per person/CHF 20 for families). My own personal favorites are “Minotaur” (by N. Hicks), “Soglio” (N.Hall), “Recovered Memory” (N.Hicks), “Twisted Oak” (D.Nash) and “Spring” (N.Hall), as well as the very latest installation in the upper Feldscheure in the valley leading to Bölchen on your right; the info September 2009
prospect from here over the entire Schönthal Valley is grandiose. The contemporary “Frames” also call attention to unexpected and interesting aspects (www.schoenthal.ch)!
On no account miss a visit to Käthis Lädeli (by the Bölchen highway), which must surely be the smallest “Straussi” café in the whole region serving the very best “Baselbieter Rahmdääfeli”. How you could resist…? If you have come “on foot”, it is now high time to set out fully refreshed on the 45 minutes walk back to Langenbruck (this time by the Römerweg which starts near the car park). Excursionists on two or four wheels can complete their day by going up to Oberbölchen and enjoying the sunset from the very roof of Baselland Canton before setting out on the journey back home.
Henriette Brunner NAV Chairperson
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NAV, working for you
Choice of restaurants on the St. Johann works site
A culinary excursion through the campus As the campus on the St. Johann plant site is constantly changing and new restaurants are being opened from time to time, two members of the info editorial team set out to visit the different catering facilities during the summer months. Sabine Zeller and Roland Hirt collected their impressions, experienced culinary surprises and noted them down. Please remember: this report is not intended to provide an objective commentary, but must be understood as a strictly personal point of view.
room is rather reminiscent of a festive banquet at a big social event. On the other hand we appreciated the fact that you can pay here with your card, although unfortunately there was no PET bottle disposal unit of the kind installed in the restaurant we had visited on the previous day. We then moved on to a venerable establishment and were able to note that the staff were once again always friendly and endeavored to make sure that an ample supply of their creative specialities was always available. We were given comprehensive and eager answers to questions about the origin, preparation and ingredients used in the dishes. For us, the overall impression was spoiled only by the fact that the tomatoes had been
O
n the first day we met up under a cloudy sky and enjoyed a small part of the gastronomic diversity of the locality with very friendly and helpful service. The noise level caused by the stone floor coverings and the large number of visitors only diminished our pleasure slightly. Even if the beverages look and taste rather exotic the service team did not tire of giving us information about all aspects of the new restaurant. We noticed that guests can pay easily with their card and that environmental awareness is fully respected here, as separate PET disposal facilities are provided. After the first impression had turned out to be a nice surprise, we were naturally excited to see what our tour of culinary discovery would bring on the second day. This time we sought out the canteen which has been set up almost “underground.� Because of some difficulties in making ourselves understood in German, a number of questions about the menu had to be repeated, but the answers were always friendly. As the meals which we ordered were already just about at body temperature, we were obliged to gulp our lunch down quickly. Although the dishes had certainly been deliciously prepared, the temperature at which they were served unfortunately made the pleasure of our palate somewhat less than it would otherwise have been. We also noticed that the high and bright rooms automatically increase the noise level which is amplified by background music. Apart from smaller tables (seating 2 or 4 persons), the dining 42
info September 2009
cut up with a mincer. This “chopped” impression unfortunately impairs the big selection of vegetarian dishes which were attractively presented and are a culinary delight. As the coffee corner was nearby, we, the culinary tourists, moved on to take a refreshing beverage and dessert. The choice of patisserie and cakes will surely make every gourmet’s heart beat faster. Once again this experience brought us more pleasure for the palate. On the fourth day we intended to test out the Italian cuisine served up here and set out cheerfully for the gourmet restaurant. We were immediately struck by the very friendly and attentive service which remains in complete control even when the service becomes hectic. We were welcomed personally by the lady chef and accompanied to the table of our choice by attentive personnel. The gastronomic accomplishment which we encountered here was the very finest Italian cuisine! The fresh products and their preparation met with our complete approval as amateur restaurant critics. We willingly accepted the rather long waiting time of 20 minutes for this pleasure to materialize. The design of the premises also meets every possible wish: stylishly laid out and with most attractive black and white photos to decorate the walls. The table layout also makes for conversations without any disturbing side effects. Unfortunately time flew by far too quickly! We were both surprised to find that nearly 1.5 hours had passed and it was high time to return to work. So with a heavy heart we had to leave this dream of culinary experience and return to reality. No easy venture… On the last day of our ambitious culinary tour we opted for something rather smaller this time to still our hunger after a strenuous morning’s work. For that purpose we again turned our steps towards the futuristic building which features a fast food corner on the ground floor right next to the restaurant. As had already been the case on our first visit to the big restaurant we once again found friendly service here with the added benefit of a cook who prepared what we wanted straight away. This is certainly high-class fast food (with a wide choice of nuggets, fries, bagels, burgers, hot dogs and salads) which bears favorable comparison with some well-known establishments. info September 2009
The premises are simple yet stylish. The furniture is minimalist but the chairs are ergonomically designed and very comfortable to sit on. As in the case of many other new restaurants on the campus, here too we noticed that no beverages are served on draft. On the other hand, the guest can once again use the card as a convenient means of payment for the meal. After we had eaten our fill, the tour ended with fine coffee and cakes and we were able to summarize our impressions briefly in our well-fed state of mind before the last afternoon of work awaited us and a well-merited weekend for recuperation (and fasting).
Roland Hirt and Sabine Zeller NAV Executive
Conclusion Even if the two testers had visibly put on extra weight after this culinary tour, the whole action was certainly worthwhile. With its range of restaurants, the campus clearly has something to offer for every taste. So it remains for us to say ENJOY YOUR MEAL!
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1st half-yearly draw 2009 1st prize Voucher for gasoline “Migrol” for CHF 100.– Gross Stefan, WSJ-103.2.25.6 2nd prize 2 tickets for the zoo Basel Haas Christine, WSJ-503.1.50.2 3rd prize WWF book “Bewegung” Niederberger Benny, WSH-2060
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info September 2009
External Networks
arb – Salary survey Basel region
Satisfactory salary development in the Basel region Salaries are still a matter for discretion, and rightly so. That said, transparency has increased in recent years, due not least to the bilateral agreements. There are various salary calculators, for example (e.g. www.lohnrechner.ch.). What is interesting to note in the Basel region is how larger companies in various sectors have increased salaries, and what kind of model they based these salary increases on.
T
he Committee of the Basel Regional Employees’ Association (ARB) – of which two NAV representatives are also members – decided on this survey last December. This is not just about percentage rates, it is also about understanding the systems. Salary development satisfactory – more general than individual salary increases Thirteen larger firms in the region and the canton of Baselland participated in the evaluation of the salary survey. Despite the economic crisis which has suddenly hit the Swiss economy hard, salaries in the region have developed favorably. Apart from two companies (pay freeze), the increases stand at 1.5–3.84%. So one cannot talk in terms of a crisis when it comes to salary increases. It is interesting to note that these results are in line with the estimates of the Swiss Federal Statistics Office. 2.6% is the salary increase for the larger collective bargaining agreements. General salary increases are back in vogue. How is the total payroll sum distributed? A major portion (1%–3%) was distributed generally and only the smaller portion individually (0.8–1.8%). This put a stop to the regional practice of only distributing salary increases on an individual basis. The Swiss Federal Statistics Office discovered that in 2004, only 51% of salary increases was distributed generally; this figure was as high as 72% again in 2009. info September 2009
Bonus has become a fixture – no insurance under the pension fund With two exceptions (canton of Baselland and one company), all companies distribute a bonus. However, only three companies insure it under their pension scheme. In the case of one company, only management is insured. Bonuses will probably tend to be in line with previous gratuity levels. This also becomes apparent when calculating the proportion accounted for by the bonus. It equates to 2.5% of the total payroll sum up to the extreme value of 65% (probably an isolated case). However, the average bonus accounts for around 5.5% of the total payroll sum, which probably corresponds to slightly more than half a month’s salary. No more benefits in 2009 One company introduced two extra vacation days, and one company decided to introduce a TNW job ticket. Employers did not grant their employees any further benefits.
cantly better off and employers don’t feel they are having to pay considerably more. Employee representatives/management negotiate salary increases with employer In larger firms, salary increases are negotiated with employee representatives (with management too in some firms). Four out of thirteen firms negotiate salary increases with management and nine with employee representatives. We expect to examine this issue in greater depth next year, in order to find out whether employers provide employee representatives with a proposal, which they accept (or have to accept) without amendments, or whether real negotiations are possible. No doubt both configurations exist. We will endeavor to approach more firms in 2010 in order to expand our database. We must also formulate new questions so as to better assess the salary and remuneration systems. The feedback from HR departments has been gratifying, which just goes to show that employers too, have faith in the work of the ARB. PS: Novartis took part in the salary survey too. Thanks!
Dr. Hans Furer, Managing Director ARB www.arb-basel.ch
Rise in cost of child allowances has no impact on salaries Ahead of the vote on the Family Allowances Act, it was argued that the higher contributions associated with the increased allowances must be passed on, or might even become unaffordable for employers. No firm told us that they took the increase in family allowances and/or premiums into consideration when increasing salaries. As such, employees with maintenance obligations are signifi-
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