Company pension schemes

The ability to recruit and retain qualified staff is one of the critical factors contributing to a company's success. Company pension schemes are becoming ever more important as the means for attracting and keeping employees on board. A crucial advantage of company pension schemes is that they can be customised so as to suit the employer's and employee's individual needs.  

Our comprehensive professional services relating to company pension schemes

Rödl & Partner's interdisciplinary team of auditors, lawyers and tax consultants provides expert advice on optimising company pension schemes for accounting and tax purposes, as well as on structuring pension commitments and schemes in compliance with relevant labour laws.
Our services portfolio comprises:
  • Setting up, modernising or closing of pension funds
  • Optimising of new and existing pension plans in accordance with accounting standards (IFRS, US-GAAP, HGB), tax and labour laws
  • Paying-off and transferring of vested rights to future pension payments (portability)
  • Individual structuring, implementing, restructuring or closing of lifelong working-time accounts
  • Comprehensive advice for shareholding executives on old-age security schemes falling within and outside the scope of applicability of the German Company Pensions Act [Betriebsrentengesetz]
  • Converting of gross and net amounts into occupational pension schemes
  • Eliminating of pension provisions from a company balance sheet in order to improve the equity ratio and rating (contractual trust agreement – CTA)
  • Impacts of occupational pension schemes on the balance sheet, in particular in the context of changes introduced by BilMoG
  • Impacts of legal and economic risks tied to existing retirement plans
  • Due diligence solutions to be applied to company successions and M&A transactions
  • Company pension scheme solutions available under social security law
  • Legal and business advisory during statutory audits of benefits paid out under occupational pension schemes, as prescribed by § 16 of the German Act to Improve Company Pensions [BetrAVG]
  • Implementation of the statutory entitlement to deferred compensation
  • Handling of litigations
  • Negotiations with the German pension assurance association [PSVaG]
  • Establishment of status under social security law


Contact Person Picture

Dr. Rolf Leuner


+49 911 9193 1212

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