Regulation of State and Supplementary Pension Scheme in Germany: overview

A Q&A guide to pensions law in Germany

Pension schemes in Germany? Regulation of pension schemes? What sounds difficult and hard to understand has been compiled by our German member firm ALTENBURG Fachanwälte für Arbeitsrecht‘s partners Dr. Charlotte Beck and Dr. Manteo Heikki Eisenlohr into a helpful Q&A guide to pensions law in Germany, which can be consulted here.
The Q&A gives a high-level overview of the regulation of national government pensions and supplementary pensions. 
On national government pensions, it covers employer/employee contributions; national government pension age and monthly amount; and the public pensions body. 
On supplementary pensions, it covers the provision of supplementary schemes; the requirements to receive vested rights and disclosure/indexing/revaluation requirements; funding and solvency requirements; pension plan investment; member transfers; the regulatory body; applicable tax reliefs on contributions and approval/registration requirements; and the tax treatment of scheme investments and payments to members. 
Legal protection of employees’ pension rights on a business transfer, together with participation in pension schemes, employer insolvency protection and overall scheme solvency, are also included.

Interested in this topic? Or do you have unresolved employment law questions your business needs advice on? Contact our German member firm representatives Stephan Altenburg and Nicolas Roggel or visit their website to know more about their services.