Working group of professional pension institutions

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The Association of Professional Pension Facilities ( ABV ) is the amalgamation of the special systems that have existed in Germany since 1923 , which provide compulsory retirement, disability and survivor benefits for members of the independent professions ( doctors , pharmacists , architects , notaries , lawyers , tax advisors and Tax agents , veterinarians , auditors and sworn accountants , dentists as well as independent engineers and psychotherapists ). In the system of old-age provision in Germany, occupational benefits, as well as statutory pension insurance and civil servant benefits, are part of the standard security of the “1. Pillar". (The "2nd pillar" refers to the company pension scheme and the "3rd pillar" refers to the supplementary old-age insurance with private life insurances and the individual supplementary insurance in the pension funds.)

The consortium professional bodies utilities is established in 1973 and in the Register of the Local Court of Cologne registered association (e. V.) and is usually abbreviated with the acronym "ABV". It sees itself as the central organization of the 89 public-law compulsory pension institutions "of their own type" for members of the liberal professions organized in professional chambers in Germany. It represents around 800,000 members. Working group of professional pension institutions is the common name for all institutions and corporations under public law involved , but not a superordinate authority .

The working group of professional pension institutions takes care of the common interest representation and public relations of its member institutions.

organization

The professional pension funds are not social insurance in the sense of Art. 74 No. 12 of the Basic Law . They are either institutions under public law or institutions of the professional chambers, which for their part are structured as corporations under public law . The management of Bayerische Ärzteversorgung was initially the responsibility of the Bavarian Insurance Chamber, and since 1995 the Bayerische Versicherungskammer -versorgung ( Bavarian Supply Chamber ). The Bavarian Pension Chamber is a higher authority of the Free State of Bavaria and, as the largest public-law pension group in Germany, manages the business of twelve pension institutions, including five professional pension funds.

organs

The highest body of the ABV is the general assembly, in which representatives of all member institutions take part. The weight of votes of the individual pension fund depends on the number of contributing participants. The general assembly elects the 16-member board from among its members. The lawyer Hartmut Kilger is the chairman of the board from 2012 to 2016 . Other bodies are the Legal Committee, the Europe Committee and the Finance Committee. In addition, the board of directors and management are advised by two working groups on the subjects of “investment issues” and “IT”.

The board appoints a general manager . Together with other managing directors, he runs the office with offices in Berlin and Brussels. The current chief executive officer is the lawyer Peter Hartmann.

Members

The working group of professional pension institutions has 89 legally independent member institutions. These are pension funds for the independent professions belonging to the Chamber according to state law . Some pension institutions operate across countries and / or occupational groups.

List of members

Baden-Württemberg

Bavaria

  • Bavarian medical care
  • Bavarian pharmacy supply
  • Bavarian architect supply
  • Notarial Treasury Institution under public law
  • Bavarian lawyers and tax advisors

Berlin

  • Berlin medical care
  • Pharmacy supply Berlin
  • Pension fund of the Berlin Chamber of Architects
  • Pension fund for lawyers in Berlin
  • Pension fund of the Berlin Dental Association

Brandenburg

  • Medical care in the state of Brandenburg
  • Pension fund for lawyers in the state of Brandenburg
  • Pension scheme for tax consultants and tax agents in the state of Brandenburg

Bremen

  • Pension fund of the Bremen Medical Association
  • Hanseatic Lawyers' Supply Bremen

Hamburg

  • Pension fund of the Hamburg Medical Association
  • Notary pension scheme Hamburg
  • Pension fund for lawyers in Hamburg
  • Pension fund of the Hamburg Dental Association

Hesse

  • Pension fund of the State Medical Association of Hesse
  • Pension fund of the Landesapothekerkammer Hessen
  • Pension fund for lawyers in the state of Hesse
  • Pension scheme for tax consultants in Hesse
  • Pension fund of the State Veterinary Association of Hesse
  • Hessian dentists supply

Mecklenburg-Western Pomerania

  • Medical care in Mecklenburg-Western Pomerania
  • Supply for pharmacists in Mecklenburg-Western Pomerania
  • Pension fund for lawyers in Mecklenburg-Western Pomerania
  • Pension scheme for tax consultants and tax agents in Mecklenburg-Western Pomerania
  • Pension fund of the State Veterinary Association of Mecklenburg-Western Pomerania

Lower Saxony

  • Medical care Lower Saxony
  • Pharmacy supply Lower Saxony
  • Pension scheme of the Lower Saxony Chamber of Engineers
  • Psychotherapist pension fund
  • Lower Saxony Lawyers' Pension Fund
  • Tax advisor supply Lower Saxony
  • Veterinary care Lower Saxony
  • Pension scheme of the Lower Saxony Dental Association

North Rhine-Westphalia

  • North Rhine medical care
  • Medical care in Westphalia-Lippe
  • Pension fund of the North Rhine Chamber of Pharmacists
  • Pension fund of the Chamber of Pharmacists Westphalia-Lippe
  • Architects supply North Rhine-Westphalia
  • Pension fund of the Chamber of Psychotherapists NRW
  • Notary pension scheme Cologne
  • Pension fund for lawyers in the state of North Rhine-Westphalia
  • Pension scheme for tax consultants in the state of North Rhine-Westphalia
  • Pension fund of the North Rhine Veterinary Association
  • Pension fund of the Veterinary Association Westphalia-Lippe
  • Pension fund for auditors and sworn auditors in the state of North Rhine-Westphalia
  • Pension fund of the North Rhine Dental Association
  • Pension fund of the Dental Association Westphalia-Lippe

Rhineland-Palatinate

  • Supply facility of the District Medical Association Koblenz
  • Supply facility of the Trier District Medical Association
  • Notary supply Koblenz
  • Pension fund of the Rhineland-Palatinate Bar Association
  • Pension fund for tax consultants in Rhineland-Palatinate
  • Care institution at the State Dental Association of Rhineland-Palatinate

Saarland

  • Pension fund of the Saarland Medical Association
  • Pension fund of the Saarland Chamber of Notaries
  • Pension fund of the Saarland Bar Association
  • Pension fund for tax consultants in Saarland

Saxony

  • Saxon medical care
  • Saxon-Thuringian pharmacy supply
  • Pension fund of the Saxony Chamber of Architects
  • State Notarial Fund AdöR - Leipzig
  • Saxon lawyers' pension fund
  • Steuerberater Pension scheme for tax consultants and tax agents in the Free State of Saxony
  • Dental care Saxony

Saxony-Anhalt

  • Medical care in Saxony-Anhalt
  • Pharmacy supply Lower Saxony
  • Pension fund for lawyers in the state of Saxony-Anhalt
  • Pension scheme for tax consultants and tax agents in Saxony-Anhalt
  • Pension scheme of the Saxony-Anhalt Dental Association

Schleswig-Holstein

  • Supply facility of the Schleswig-Holstein Medical Association
  • Pharmacy supply Schleswig-Holstein
  • Pension fund of the Chamber of Psychotherapists Schleswig-Holstein
  • Schleswig-Holstein pension scheme for lawyers
  • Pension scheme for tax consultants in the state of Schleswig-Holstein Tax consultant supply scheme
  • Pension fund of the Schleswig-Holstein Dental Association

Thuringia

  • Medical care Thuringia
  • Pension fund for lawyers in Thuringia
  • Pension fund of the State Veterinary Association of Thuringia
  • Pension fund of the State Dental Association of Thuringia

Finances

The pension scheme is financed by the pension funds with two different capital- forming processes. The so-called “modified entitlement cover procedure” is similar to the financing model of private life insurance. The length of time the contributions remain in the pension fund is taken into account when determining the pension amount. Most of the funding in the pension funds is based on the so-called "open coverage plan procedure". It is not only the amount and number of contributions paid by each generation that is relevant to the fulfillment of the entitlements; the contributions of future members are also included in the equivalence relationship. This is why the open coverage plan process is even more dependent on the continuous entry of new contributors.

With the capital formation, the pension funds create reserves. The principle is that each generation provides for its own age.

At sight

Professional pension funds are subject to the statutory control bodies of the respective federal states. Legal and insurance supervision is exercised by the responsible ministries or senate authorities of the interior and of the economy . The annual financial statements and the audit are carried out by business mathematical experts.

Individual evidence

  1. ↑ The 3-pillar system of old-age insurance in Germany . Website of the Federal Agency for Civic Education. Retrieved November 11, 2015
  2. ↑ Image brochure 2015 of the Bavarian Supply Chamber . Retrieved September 11, 2016.

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