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

Contact Person Picture

Dr. Rolf Leuner

Partner

+49 911 9193 1212

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