Pension splitting
The pension splitting is in Germany a design option for married couples and registered partnerships , their claims to pension sharing. The consequences of pension splitting are simply put similar to those of the supply balance , without the spouse or partner are actually divorced.
The pension splitting is regulated in § § 120a ff SGB VI .
If spouses or registered civil partnerships have opted for pension splitting , pension entitlements from the marriage are divided equally between the spouses. Entitlement to a widow's or widower's pension is excluded in the case of pension splitting, but - in contrast to the case of a widow's or widower's pension - the pension entitlements acquired in this way remain in place even if they remarry. In addition, there is u. U. a right to an education pension ( Section 47 SGB VI).
The prerequisite is that either the marriage or the civil partnership was concluded after December 31, 2001 or the marriage existed on December 31, 2001 and both spouses were born after January 1, 1962 .
Married couples or registered civil partnerships can seek advice on pension splitting from the advice centers of the German Pension Insurance .
A decisive criterion for a partnership-based old-age pension is that in the event of death or divorce in the sense of an equal partnership, the pensions for men and women are basically the same. In contrast to the normal pension scheme, this criterion is met with pension splitting. With the usual pension scheme, however, the pension entitlements after the death of a partner are unequally high, even if both partners have jointly secured the family's existence. The “large widow's pension” is entitled to 55% or 60%, and the “small widow's pension” is entitled to 25% of the deceased's pension paid or calculated, taking into account other income . Entitlement to a widow's or widower's pension expires in the event of remarriage or re-partnering, whereas the normal pension and a pension from the pension splitting remain unaffected.
There is a constant discussion about whether pension splitting should become mandatory in the future - similar to the pension equalization in the case of divorce. It is also unclear how pension splitting and pension equalization are to be considered in the event of a possible introduction of a guaranteed pension . The CDU's Federal Labor and Social Affairs Committee announced in 2016 that it would review the existing regulations on pension splitting with a view to possible “surprise effects” in the case of pension equalization in the event of divorce. In 2019, the Greens demanded that the pension entitlements and old-age income of both spouses be taken into account when calculating a guaranteed pension. In September 2019, the AfD asked the federal government for information on how many splitting procedures had been used since 2002 and to what extent. However, the Federal Government has no information on this.
Regulations in other countries
In Austria, since 2005 it has been possible for parents to agree on a “voluntary pension splitting”. For the first four years after the birth (in the case of multiple births: up to five years after the birth), up to 50 percent of the partial credit from the gainful employment of the partner who is not predominantly bringing up the child can be transferred to the parent's pension account. The pension splitting must be agreed before the child turns seven, and the transfer must not exceed the maximum annual contribution basis.
Individual evidence
- ↑ Concise Dictionary of Economics (HdWW), Volume 3, Willi Albers (Ed.), 1981, ISBN 3-525-10258-5 , p. 332
- ↑ Concise Dictionary of Economics (HdWW), Volume 3, Willi Albers (Ed.), 1981, ISBN 3-525-10258-5 , p. 331
- ^ Franz Ruland: Proposal for the basic pension: unjust, inefficient and expensive . tape 99 , no. 3 , 2019, p. 189–195 ( wirtschaftsdienst.eu ).
- ↑ Strengthen intergenerational equity - secure trust. Requirements for a reform of old-age insurance. In: Decision of the Federal Committee on Labor and Social Affairs of September 5, 2016. Accessed on November 2, 2019 .
- ↑ BT-Drs. 19/9231
- ↑ BT-Drs. 19/13467
- ↑ BT-Drs. 19/13899
- ↑ Pension splitting. (No longer available online.) SVA, archived from the original on March 25, 2016 ; accessed on March 24, 2016 . Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
