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Company Pension Scheme

DE

Betrieb­liche Alters­vorsorge

Pay and forget – pure contribution pensions for all?

The political debate on company pensions is once again revolving around pure defined contribution pension schemes.

One preferred means of spreading modern pensions under German law is the social partner model ("SPM"), which allows pure defined contribution pension schemes (so called “reine Beitragszusage” – "rBZ") based on collective labor agreements. The first models were recently concluded in the energy and chemical industries. Further agreements are reportedly to follow.

The attractiveness of these models is high for employees and employers. Particularly in cross-border M&A transactions, PwC Legal has noted a high demand among acquirers to provide ge­nuine "defined contribution" commitments for German companies (or parts of companies). A wish that could finally be fulfilled unconditionally by the rBZ.

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