Occupational Pension Provision in Germany

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Occupational Pension Provision in Germany

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Occupational Pension Provision in Germany

Popis výsledku anglicky

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.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50204 - Business and management

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2024

Kód důvěrnosti údajů

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

Název periodika

Zeitschrift für die gesamte Versicherungswissenschaft

ISSN

0044-2585

e-ISSN

1865-9748

Svazek periodika

113

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

DE - Spolková republika Německo

Počet stran výsledku

25

Strana od-do

257-281

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85202528095