Occupational Pension Provision in Germany

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F24%3A43925556" target="_blank" >RIV/62156489:43110/24:43925556 - isvavai.cz</a>

Result on the web

<a href="https://doi.org/10.3790/zverswiss.2024.1443303" target="_blank" >https://doi.org/10.3790/zverswiss.2024.1443303</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.3790/zverswiss.2024.1443303" target="_blank" >10.3790/zverswiss.2024.1443303</a>

Result language

angličtina

Original language name

Occupational Pension Provision in Germany

Original language description

This paper analyses the forms and prevalence of external implementation channels of occupational pension provision after the introduction of the 2018 Occupational Pension Strengthening Act (OSPA) in Germany and their determinants. First, the most important pension reforms of the German old-age pension system since 2001 are briefly explained, before the term occupational pension in Germany is defined and the labour, tax and social security law foundations of occupational pension provision in Germany are explained. Furthermore, the Occupational Strengthening Pensions Act is explained in the further course of this paper. After the external implementation channels of the German occupational pension system are presented, an analysis of the prevalence of external implementation channels, such as direct insurance and pension funds follows. In the final part, we will examine whether the Act to Strengthen Occupational Pensions is the right political tool for strengthening occupational pension provision or whether it would even make sense to introduce compulsory occupational pension provision.

Czech name

—

Czech description

—

Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS database

CEP classification

—

OECD FORD branch

50204 - Business and management

Project

—

Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2024

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Zeitschrift für die gesamte Versicherungswissenschaft

ISSN

0044-2585

e-ISSN

1865-9748

Volume of the periodical

113

Issue of the periodical within the volume

2

Country of publishing house

DE - GERMANY

Number of pages

25

Pages from-to

257-281

UT code for WoS article

—

EID of the result in the Scopus database

2-s2.0-85202528095