Company Pension Act
| Basic data | |
|---|---|
| Title: | Law to improve company pension schemes |
| Short title: | Company Pension Act |
| Abbreviation: | BetrAVG |
| Type: | Federal law |
| Scope: | Federal Republic of Germany |
| Issued on the basis of: | Art. 74 para. 1 no. 12 GG |
| Legal matter: | Private law , employment contract law |
| References : | 800-22-1 |
| Issued on: | December 19, 1974 ( BGBl. I p. 3610 ) |
| Entry into force on: | 22nd December 1974 |
| Last change by: |
Art. 8a G of June 12, 2020 ( Federal Law Gazette I p. 1248, 1271 ) |
| Effective date of the last change: |
June 24, 2020 (Art. 28 G of June 12, 2020) |
| GESTA : | G031 |
| Please note the note on the applicable legal version. | |
The Betriebsrentengesetz ( BetrAVG ) governs the company pension scheme in Germany.
The main topics of labor and tax law are the implementation of company pension schemes (entitlement to deferred compensation ), statutory vesting in terms of reason and amount, the possibility of severance pay and transfer , insolvency protection and the adjustment of ongoing benefits (obligation to adjust the amount ).
Before the introduction of the Company Pension Act, company pension schemes were only regulated by general contract law. There were no statutory vesting periods and statutory insolvency protection. This only changed in 1972, when the Federal Labor Court ruled that, under certain conditions, an entitlement must be maintained, even if the employee leaves before reaching retirement age. Thereupon the legislature recognized the need for a legal regulation and created the company pension law.
In July 2017, the legislature passed a comprehensive reform of the Company Pension Act. The company pension Support Act enters into force 1 January 2018 and to the spread of occupational pensions, especially among low-paid support.
literature
- Wolfgang Förster, Theodor B. Cisch, Michael Karst, Company Pension Act, 14th edition, Munich 2014, ISBN 978-3-406-66731-2
- Kurt Kemper et al. a .: BetrAVG commentary on the company pension law , revised and expanded edition; Luchterhand Verlag, Cologne 2010 ISBN 978-3-472-07682-7
- Peter Ahrend, Wolfgang Förster, Jochen Rühmann, Hans-Heinrich Schumann: Law to improve company pension schemes. With civil, labor and tax law regulations. Comment . 11th edition. Verlag CH Beck, Munich 2007, ISBN 3-406-55925-5 .
- Wilhelm Schmidbauer, Bernhard Schmidbauer: The new company pension law from 2005 . Leitfadenverlag Sudholt, Berg 2004, ISBN 3-543-82040-0 .
Web links
- Literature from and about the Company Pension Act in the catalog of the German National Library
- Text of the law
