BVG-2025 mortality tables: Your IAS 19 compliance roadmap

The newly published BVG-2025* mortality, disability, and attrition tables will affect your pension liabilities across multiple dimensions. With a mandatory adoption deadline of December 31, 2026, now is the time to assess the impact on your IAS 19 valuations.

BVG-2025 revises both the base mortality rates and their projected improvements. Based on this analysis, the impact on Defined Benefit Obligations (DBO) is expected to range between -0.5 to -1.5%, though the impact varies significantly by plan demographics and the choice of mortality improvements. Beyond mortality, the edition also revises the disability probabilities and attrition rates, all of which require careful review and documentation.

Under IAS 19, adopting BVG-2025 constitutes a change in actuarial assumptions. The resulting remeasurement is recognised entirely in Other Comprehensive Income (OCI)—affecting equity but not operating profit. Early engagement with actuarial experts and auditors is critical to ensure smooth year-end compliance and proper documentation for audit readiness.

This expert paper provides comprehensive guidance on:

• Mortality and life expectancy changes
• Longevity improvement models (BFS/FSO vs. CMI)
• Disability probability shifts by age group
• Attrition rate changes and their impact
• IAS 19 accounting treatment and OCI recognition - Step-by-step compliance roadmap with checklists
• Role-specific guidance for CFOs, accounting officers, financial reporting leaders, and compensation & benefits leaders

*Technische Grundlagen der beruflichen Vorsorge

Our pension and actuarial specialists are ready to help you assess the impact of BVG-2025 on your specific plan, review your assumptions, and prepare for auditor discussions. Reach out to discuss your compliance roadmap.