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Unit-linked contracts: how they work, advantages and risks Unit-linked versus euro funds
November 12, 2025
The euro fund and units of account are both eligible investments within a Luxembourg life insurance policy. The euro fund offers a guarantee of the premiums paid (less the contract fees), unlike units of account whose performance is linked to the underlying assets of the contract. The unit-linked life insurance contract offers greater flexibility in terms of the type of eligible financial assets and customisation of the strategy according to the risk profile of the policyholder.
Comparison between unit-linked contracts and euro funds

Choosing between a unit-linked contract and a euro-denominated fund contract depends on each saver's profile. While unit-linked contracts offer higher potential returns in exchange for a risk of capital loss, euro-denominated funds prioritise security with guaranteed capital, but more limited performance. This comparison analyses the characteristics of each type of investment: risk level, investment horizon, wealth management objectives, taxation and expected level of support. It helps you identify the type of contract best suited to your situation: conservative, balanced or dynamic.

  Euro Fund Units of account
Cover Total premiums paid (denominated in foreign currency) minus the costs of the policy Number of units of account
Financial risk Supported by the insurance company Supported by the subscriber
Underlying Mostly government and corporate bonds All types of financial assets authorised by the insurance company
Return/performance Extremely limited, linked to the composition of the euro fund, the fall in government bond yields and the insurance company's policy on profit distribution  Potentially unlimited, depending on the performance of the policy’s underlying assets
Investment strategy Limited to the insurance company's strategy for the management of the euro fund Customisation of the strategy depending on the client's investment objectives
Investment limits Limited to the part of the premium invested in euro funds by the insurance company No investment limits (except for the choice of specific assets)
Exit penalties Potential exit penalties in the event of early surrender (according to the company's euro fund) In practice, there is no exit penalty for the policy’s underlying investments