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Title_of_text

Act to strengthen occupational pensions and to amend other Acts (Occupational Pensions Strengthening Act)

Main Region

First Region

Germany
Old-age, invalidity and survivors benefit
2017-08-17
National
Law, Act

Second Region

Ge­setz zur Stär­kung der be­trieb­li­chen Al­ters­ver­sor­gung und zur Än­de­rung an­de­rer Ge­set­ze (Be­triebs­ren­ten­stär­kungs­ge­setz)
The Act widens the range of occupational pensions provision on a voluntary basis, especially at medium-size enterprises and low-income businesses. Through collective bargaining pension agreement higher level of care and acceptance among employees might be achieved.
Act focuses on improving tax and social security conditions for company pension schemes, introduces "pure contribution commitments" and so-called "option systems".

Entry dates region

    Date of entry into force
    2018-01-01
    --

Amended Text region

Electronic region

Serial region

    Serial title
    Bundesgesetzblatt Teil I
    Date
    2017-08-17
    Number
    no 58
    Page range
    pp. 3214-3230