Die drei Formen betrieblicher Altersversorgung in Deutschland

Csaba Burger

WSI-Mitteilungen, 2012, vol. 65, issue 3, 235-242

Abstract: There have been three types of occupational pensions since the pension reform of 2001 in Germany. Traditional, employer-sponsored schemes have been complemented with salary sacrifice plans and with employer-financed plans prescribed by collective agreements. These three types of pension schemes fundamentally differ in terms of their decision makers and contractual characteristics. This research introduces these three forms, and argues that contract types imply optional product characteristics and the socio-economic background of the employees. The argument is supported with an empirical analysis of 300 000 pension contracts.

Date: 2012
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DOI: 10.5771/0342-300X-2012-3-235

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