Germany: Retirement, Superannuation & Pensions

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Employment law and labour law articles and thought leadership, podcasts, videos and webinars from expert sources across the legal world. Explore articles covering topics such as Discrimination, Employee Benefits and Compensation, Health and Safety, Unfair/Wrongful Dismissal, Whistleblowing, Employment Rights, Outsourcing and Redundancy.

Company Pension Schemes: Bundestag Passes Second Act Strengthening Company Pensions

On 5 December 2025, the Bundestag (finally) passed the Second Act Strengthening Company Pensions (Betriebsrentenstärkungsgesetz II, BRSG II).

Germany Employment

OP

Oppenhoff

Betriebliche Altersversorgung: Bundestag Verabschiedet BRSG II

Der Bundestag hat (endlich) das Zweite Betriebsrentenstärkungsgesetz (BRSG II) verabschiedet. Das BRSG II intendiert eine notwendige Verbreiterung...

Germany Employment

OP

Oppenhoff

Germany Increases Social Security Contribution And Compulsory Insurance Ceilings Effective January 1, 2026

The calculation parameters for social insurance are updated annually and adjusted to income trends. Effective January 1, 2026, the Social Security Calculation Parameters Regulation 2026...

Germany Employment

OD

Ogletree, Deakins, Nash, Smoak & Stewart

EIOPA Publishes Its Annual Work Programme 2026

Every year, usually during the fourth quarter, EU-level authorities such as the European Insurance and Occupational Pensions Authority...

European Union Finance

PL

PwC Legal Germany

Company Pension Strengthening Act II ("BRSG II") – Draft By The Federal Government – What It Brings And Who Benefits From It!

Germany Employment

PL

PwC Legal Germany

Company Pension Schemes: Must-haves And Minimisation Of Liability When Implementing By Means Of Direct Insurance

Germany Employment

OP

Oppenhoff

Betriebliche Altersversorgung: Must-haves und Haftungsminimierung bei der Durchführung über Direktversicherungen

Germany Employment

OP

Oppenhoff

EIOPA Releases 2024 Annual Report – Key Developments, Regulatory Initiatives And Strategic Priorities

Germany Finance

PL

PwC Legal Germany

Employment Law Aspects Of The Coalition Agreement At A Glance

Germany Employment

AO

A&O Shearman

Coalition Agreement 2025: New German Government's Plans For Labor And Employment Laws

Germany Employment

LM

Littler Mendelson

The EU's 2025 Savings And Investments Union Strategy

European Union Strategy

PL

PwC Legal Germany

Gender Discrimination In Company Pension Schemes: Need For Action And Cost Risks

Germany Employment

L

Littler

Gender Discrimination In Company Pension Schemes In Germany: Need For Action And Cost Risks

Germany Employment

LM

Littler Mendelson

Labour and Employment Comparative Guide

Germany Employment

Hangarter Legal

Final Report On The Implementation Of The Pay Transparency Directive

Germany Commercial

OP

Oppenhoff

Preparing For The New IFRS 18: Presentation And Disclosure In Financial Statements

Worldwide Accounting

GGI Global Alliance

Alvarez & Marsal Webinar: European Restructuring And Corporate Distress In 2025 (Video)

Germany Insolvency

AM

Alvarez & Marsal

OpenAI condamnée pour atteinte au droit d'auteur en Allemagne

Germany Technology

HA

Haas Avocats

Staffelstab-Übergabe bei Oppenhoff: Jörn Kuhn wird Kanzleisprecher, Marc Krischer und Dr. Markus Rasner neue Management-Mitglieder

Germany Commercial

OP

Oppenhoff

Amendment To German Investment Ordinance – Additional Flexibility For Alternative Investments

The German Investment Ordinance (GIO) is being amended (Eighth Amending Ordinance (https://www.recht.bund.de/bgbl/1/2025/31/VO.html). For the insurance companies within its scope the following

Germany Employment

P

POELLATH

Labour & Employment Law Newsletter Issue 2 2024

The EURO 2024 in Germany is inspiring us and we are enjoying the summer. Many of us are already looking forward to the upcoming holidays – a time of relaxation, travel and family.

Germany Employment

LR

Luther Rechtsanwaltsgesellschaft mbH

Labour & Employment Law Newsletter Issue 1 2024

Spring has finally arrived. We are pleased to present you with the first edition of our newsletter for the current calendar year.

Germany Employment

LR

Luther Rechtsanwaltsgesellschaft mbH

Labour and Employment Comparative Guide

Labour and Employment Comparative Guide for the jurisdiction of Germany, check out our comparative guides section to compare across multiple countries

Germany Employment

HK

HEUKING

Fünf Fragen an…..

Germany Employment

MB

Mayer Brown

Germany: Proposals To Expand Occupational Pension Participation

Germany Employment

W

WTW

Proposed Amendment To German Investment Ordinance - Additional Flexibility For Alternative Investments Of Regulated Pension Schemes

Germany Employment

P

POELLATH

Focus On Labor Law – 4th Quarter 2023

Germany Employment

OP

Oppenhoff

Private Equity Investments In Germany | How To Manage HR Related Risks And Optimize Deal Value

Germany Commercial

MB

Mayer Brown

Betriebsrentenanpassung In Der Inflation

Germany Employment

MB

Mayer Brown

AI As A Driver Of Business Transformations And Restructurings

Worldwide Employment

IL

Ius Laboris

Focus On Labour Law 1st Quarter 2023

Germany Employment

OP

Oppenhoff

Optimizing Severance Pay To Finance Early Retirement

Germany Employment

LM

Littler Mendelson

German Federal Fiscal Court Deciding On Unjustified Discrimination Of Non-EU Pension Funds

MF

Morrison & Foerster LLP

AI As A Driver Of Business Transformations And Restructurings

AI is already transforming the way we do business, and offers huge potential for companies to restructure and move towards a radically different cost-base. Here, we ask what changes are likely, and what the role of HR will be.

Worldwide Employment

IL

Ius Laboris

Focus On Labour Law 1st Quarter 2023

The decision of the German Federal Labour Court [Bundesarbeitsgericht, BAG] on the recording of working hours has caused quite a stir and raised questions for company practice.

Germany Employment

OP

Oppenhoff

Optimizing Severance Pay To Finance Early Retirement

Providing pension contributions to the German state pension scheme instead of making severance payments can be an attractive alternative for the employer and employee.

Germany Employment

LM

Littler Mendelson

German Federal Fiscal Court Deciding On Unjustified Discrimination Of Non-EU Pension Funds

Under the German Corporate Income Tax Act (Sec. 32 para. 1 no. 2 German Corporate Income Tax Act, KStG), in the case of dividend payments, non-EU pension funds...

MF

Morrison & Foerster LLP

EU ESG Requirements: Actions HR Managers In Germany Should Take

European Union Commercial

MB

Mayer Brown

EU Working Conditions Directive: The Reform Of The German Act On Proof Of Working Conditions Has Significant Implications For The Contract Management Of HR Departments

The EU Directive 2019/1152 on Transparent and Predictable Working Conditions in the European Union of 20 June 2019 ("Working Conditions Directive") ...

European Union Employment

OP

Oppenhoff

On Your Mark! Get Set! Vacation! FAQs On German Vacation Law (Part 3)

In the midst of the vacation season, many employers in Germany are prompted to address old and new questions surrounding the issue of vacation. This Insight series "On your mark! Get set! Vacation!"...

Germany Employment

LM

Littler Mendelson

New Hurdles For Employers In Germany – The Sharpening Of The Law On Proof Of Essential Working Conditions And Its Consequences

The European Union (EU) in 2019 launched a civil law directive on transparent and predictable working conditions in the EU.

Germany Employment

LM

Littler Mendelson

Dynamisierung Von Überkapazitäten Und Qualifizierungslücken

Mit welchen Instrumenten Unternehmen gleichzeitig Überkapazitäten und Fachkräftemangel begegnen können...

Germany Commercial

A

AlixPartners

Massenentlassungsanzeige: Aus „Soll" Wird „Muss"?

Germany Employment

MB

Mayer Brown

Transferring A Business Following Insolvency In Germany: Who Pays The Pensions Bill?

Germany Employment

IL

Ius Laboris

Neue Hürden Bei Der Befristung Von Arbeitsverhältnissen: Pläne Zur Änderung Des Befristungsrechts In Zeiten Wirtschaftlicher Unsicherheit

Germany Employment

B

BLUEDEX

Silence Is Golden: Employers' Information Obligations In Germany

Germany Employment

IL

Ius Laboris

COVID-19 In Germany: Short-Time Work Implemented – What Now?

Germany Coronavirus

MB

Mayer Brown

Personalpartnerschaften - Unternehmensübergreifender Personaleinsatz Zur Vorübergehenden Unterstützung In Der Krise

Germany Employment

HK

HEUKING

Social Insurance Obligation For Minority Shareholder-Managing Directors Of A GmbH (German Limited Liability Company)

Germany Employment

HK

HEUKING

Reversal Of An (Allegedly) Freelance Relationship

Germany Employment

HK

HEUKING

No Vacation In The Passive Phase In Partial Retirement

Germany Employment

HK

HEUKING

Age Limits For Occupational Pensions Not Discriminatory Against Women

Germany Employment

SS

SKW Schwarz

No General Prohibition Of Deterioration For Retirement Benefits In Cases Of Transfer Of Businesses

Germany Employment

HK

HEUKING

Workplace Pensions In Germany: What You Need To Know

Germany Employment

HL

Hogan Lovells

Surviving Dependants' Pensions – So-Called Late Marriage Clauses May Be Discriminating, Depending On Their Design

Germany Employment

HK

HEUKING

Sozialversicherungspflicht bei Honorarärzten

Germany Employment

SS

SKW Schwarz

Social Security Obligation For Fee-Based Physicians

Germany Employment

SS

SKW Schwarz

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Latest Videos

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Pension & Employee Benefits | Remuneration Essentials (Video)

AM

Arendt & Medernach

EU Pay Transparency Directive: What's Clear, What's Not (Video)

IL

Ius Laboris

Jak Wygrywamy Czyli Sprawiedliwość Po Latach!

KHG Hupajlo Grzegorczyk & Partners

Pension Auto-Enrolment (Video)

AC

Arthur Cox

Special Investment Funds (Video)

HA

Hance Law Avocats

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