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

On 3 September 2025, the German government published its draft of the BRSG II. There are no significant changes compared to the unimplemented BRSG II draft from the last legislative period.

Germany Employment

PL

PwC Legal Germany

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

Companies often implement company pension (betriebliche Altersversorgung, "bAV") indirectly via a direct insurance company as an external pension provider.

Germany Employment

OP

Oppenhoff

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

Unternehmen führen betriebliche Altersversorgung („bAV") häufig mittelbar über eine Direktversicherung als externen Versorgungsträger durch.

Germany Employment

OP

Oppenhoff

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

The European Insurance and Occupational Pensions Authority (EIOPA) published its 2024 Annual Report in June 2025 (the Report), providing a comprehensive...

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

Amendment To German Investment Ordinance – Additional Flexibility For Alternative Investments

Germany Employment

P

POELLATH

Labour & Employment Law Newsletter Issue 2 2024

Germany Employment

LR

Luther Rechtsanwaltsgesellschaft mbH

Labour & Employment Law Newsletter Issue 1 2024

Germany Employment

LR

Luther Rechtsanwaltsgesellschaft mbH

Labour and Employment Comparative Guide

Germany Employment

HK

HEUKING

Prosecution Seeks 5 Year Jail Term For Sanctions Violation Ringleader

Germany International

DM

Duane Morris LLP

German Government Adopted The Law On CO₂ Storage And Utilisation

Germany Environment

KL

Herbert Smith Freehills Kramer LLP

German Court Clarifies Scope Of "Substantial Domestic Operations" For Asserting Jurisdiction Under Transaction Value Threshold

Germany Anti-trust

PC

Perkins Coie LLP

Rearming German Industry: Restructuring In Times Of War

Germany Government

IL

Ius Laboris

EU Data Act: New Rules For Data Access, Contract Fairness And Cloud Portability In The Financial Sector

European Union Privacy

PL

PwC Legal Germany

Fünf Fragen an…..

Durch das Umwandlungsgesetz können Unternehmen ihre Pensionsverbindlichkeiten mit dazugehörigen Vermögensgegenständen abspalten. Auch wenn das übertragende Unternehmen...

Germany Employment

MB

Mayer Brown

Germany: Proposals To Expand Occupational Pension Participation

Germany unveils its proposals to help more workers save for retirement by boosting pension plan coverage and allowing greater flexibility in company-provided plans.

Germany Employment

W

WTW

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

On June 27, 2024, the German Federal Ministry of Labor and Social Affairs (Bundesministerium für Arbeit und Soziales) and the German Federal Ministry of Finance (Bundesministerium der Finanzen)...

Germany Employment

P

POELLATH

Focus On Labor Law – 4th Quarter 2023

In our last issue of this year's Focus on Labour Law you will find the usual overview of the most important labour court decisions of recent months...

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

EU ESG Requirements: Actions HR Managers In Germany Should Take

European Union Commercial

MB

Mayer Brown

Securing Liquidity In The Energy Crisis: Short-term Savings On Personnel Costs

Germany Employment

OP

Oppenhoff

Back To The Future? Germany Travels Back In Time While Digitalization Occurs Elsewhere

Germany Employment

RF

RIMON FALKENFORT Partnerschaft von Rechtsanwalten & Steuerberatern mbB

Final Administrative Decree On Crypto Assets & Decision In ECJ Case C-641/17 & "CPP" & Federal Tax Court On Cum-/ex-transactions

Germany Technology

WG

WTS Global

EU ESG Requirements: Actions HR Managers In Germany Should Take

Environmental, social and governance (ESG) issues have gained a great deal of popularity. For human resources (HR) management, the question arises as to what role HR can or must play in this context...

European Union Commercial

MB

Mayer Brown

Securing Liquidity In The Energy Crisis: Short-term Savings On Personnel Costs

In case of short-time work, the savings in personnel costs are obvious and companies are aware of this (see, among other things, the requirements for short-time work: What do you do with staff when the energy and ...

Germany Employment

OP

Oppenhoff

Back To The Future? Germany Travels Back In Time While Digitalization Occurs Elsewhere

The latest amendments introduced by the German Federal Ministry for Labor (BMAS) to the "Nachweisgesetz"/NachweisG will transform Germany back into the age of hard copies and wet ink.

Germany Employment

RF

RIMON FALKENFORT Partnerschaft von Rechtsanwalten & Steuerberatern mbB

Final Administrative Decree On Crypto Assets & Decision In ECJ Case C-641/17 & "CPP" & Federal Tax Court On Cum-/ex-transactions

On 10 May 2022, the German Ministry of Finance published its final administrative guidance on the income taxation of crypto assets, esp. crypto currencies.

Germany Technology

WG

WTS Global

Änderung Des Nachweisgesetzes Erfordert Anpassung Von Arbeitsverträgen Bis Zum 1. August 2022

Germany Employment

MF

Morrison & Foerster LLP

Massenentlassungsanzeige: Aus „Soll" Wird „Muss"?

Besprechung von LAG Hessen Urt. v. 25.6.2021 – 14 Sa 1225/20, NZA-RR 2021, 598 Eine aufsehenerregende Entscheidung des LAG Hessen aus dem Sommer 2021 erhöht...

Germany Employment

MB

Mayer Brown

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

Acquiring a business on insolvency can have pitfalls, especially if it involves an employee occupational pension scheme. Will the German Federal Labour Court's case law, which is favourable...

Germany Employment

IL

Ius Laboris

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

Nachdem der Gesetzgeber zum 1. Januar 2019 einen Anspruch auf eine befristete Teilzeit – sog. Brückenteilzeit – geschaffen hat...

Germany Employment

B

BLUEDEX

Silence Is Golden: Employers' Information Obligations In Germany

A recent judgment in Germany clarifies employers the extent of and circumstances in which employers' have an information obligation towards employees on matters that affect their financial...

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

Survivors' Benefits - Minimum Duration Of Marriage

Germany Employment

HK

HEUKING

Zum Begriff Des Aushandels Bei Allgemeinen Geschäftsbedingungen

Germany Employment

SS

SKW Schwarz

Increased Burden On German Employers

Germany Insurance

MB

Mayer Brown

German Regulator Has Published New Investment Circluar For Pension Funds

Germany Employment

P

POELLATH

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Arthur Cox

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