663002 Fund management activities

This type includes:

  • independent management of assets owned by third parties (managing accounts, holding securities as custodian)

This type also includes:

  • vested benefits foundations

This type excludes:

  • activities carried out by mutual fund distributors (see 661900)
  • activities of representatives of funds domiciled abroad (see 661900)

actions, management for thirds; ested benefit foundations, investment foundation (no pension fund); family office; family-office, family office; financial planning; fund management; Fund management for third parties (vested benefits foundation); heritage, management; management of funds; securities, trade for thirds; Vested benefits account, 3a, tied pension provision

Codification rules

Pension funding 2nd pillar

653000: Pension funding
Pension funds according to BVG, Non-mandatory (only foundations, public law, cooperatives)

663001: Funds intermediation (if no indication)
Foundations and investment funds have to be coded in 643000 and not in 663001

663002 : If vested benefits foundation with bank, insurance company / Tied accounts

Note :
In the commercial register www.zefix.ch this type of unit is indicated as having a supervisory authority (keywords: Aufsichtsbehörde / Stiftungsaufsicht).

If fund management (663002) and accounting, bookkeeping and auditing activities; tax consultancy (692000) activities are undertaken,
fund management 663002 takes priority.

Fund management and intermediation

Carrying out the same activity but different responsibility:
• Funds intermediation manages funds in its own name: 663001
• Funds management manages funds on behalf of clients: 663002

3rd pillar

The law distinguishes between tied pension provision (3a pillar) and non-qualified provision (3b).

The pillar 3a retirement savings account at a bank is coded under 663001
A tied policy with an insurance company 663002.

663001: Funds intermediation (pillar 3a retirement savings account at a bank)

Corresponding NOGA2002 codes