In a judgement of the Federal Labour Court of 23 February 2021 (Bundesarbeitsgericht – BAG; docket number 3 AZR 15/20), the grounds of which were recently published, the court has ruled that with regard to the pension adjustment decision of a non-profit association – in this case a trade union – there are several special …
The Federal Labour Court (Bundesarbeitsgericht – BAG) has ruled on 18 May 2021 (docket number 3 AZR 317/20) that in the case of the PSV’s assertion of claims against the insolvency administrator of an insolvent company, it is not the balance sheet interest rate used for the calculation of the pension provisions that is applicable, …
The Federal Labour Court (Bundesarbeitsgericht – BAG) has ruled on 13 July 2021 (docket number 3 AZR 298/20) that the employer’s statutory subsidiary liability, according to which the employer is in principle liable for an external pension provider if it does not pay (so-called “Subsidiärhaftung”), does not generally lead to a joint and several liability …
By judgment of 13 July 2021 (docket number: 3 AZR 445/20) the Federal Labour Court (Bundesarbeitsgericht – BAG) has ruled that a claim to an (occupational) disability pension exists even if the pension plan presupposes a “permanent disability in the sense of social security law”, but the statutory invalidity pension pursuant to social security law …
In a ruling of 20 September 2020 (docket number: 3 AZR 303/18), the Federal Labour Court confirmed that a so-called CTA (Contractual Trust Arrangement) – which is a special trust structure for occupational pensions – is a suitable vehicle for protecting pension commitments against insolvency. In addition, however, the Federal Labour Court has raised another …
Recently, the first so-called social partner model (“Sozialpartnermodell”) was presented in Germany. The model was initiated by a cooperation of two large insurance companies and was realised with the involvement of a large German trade union. Social partner models have their origins in a major reform of occupational pension law in 2018. They enable – …
Occupational Pensions: Launch of first so-called social partner model Read More »
By judgment of 23 February 2021 (docket number: B 12 KR 32/19 R) the Federal Social Court (Bundessozialgericht) has ruled that benefits from a Swiss pension fund are subject to contributions in the German statutory health insurance and social care insurance if they are comparable to either a German state pension or a German occupational …
By judgment of 26 January 2021 (docket number: 3 AZR 878/16, 3 AZR 878/17) the Federal Labour Court (Bundesarbeitsgericht – BAG) has ruled that the acquirer of an insolvent company is only liable for vested entitlements and claims to occupational pension that had been earned after the opening of insolvency proceedings. He is not liable …
By judgment of 8 December 2020 (docket number: 3 AZR 64/19) the Federal Labour Court (Bundesarbeitsgericht – BAG) has ruled that an increase in pension accruals (as a result of statutory changes in accounting law) does not justify a benefit-reducing adjustment of the pension commitment. Facts: The plaintiff (widow of a former employee) received a …
By judgment of 25 November 2020 (docket number: 7 U 1297/20) the Munich Higher Regional Court [Oberlandesgericht München] has ruled that a managing director of a limited liability company [GmbH] cannot invoke the principle of equal treatment under labour law [arbeitsrechtlicher Gleichbehandlungsgrundsatz] if other managing directors have received a better pension commitment. The principle of …
By judgment of 22 September 2020 (docket number: 3 AZR 304/18) the German Federal Labor Court [Bundesarbeitsgericht – BAG] has ruled that the subsequent liability of a company involved in a spin-off according to the German Transformation Act [Abspaltung gemäß Umwandlungsgesetz]) with regard to pension liabilities also applies towards the German Statutory Insolvency Protection Fund …
Occupational Pensions: Continuing liability for pension obligations after spin-off Read More »
By judgment of 9 September 2020 (docket number: ECLI:EU:C:2020:682; Joined Cases C-674/18 and C-675/18) the European Court of Justice has ruled that the settled case law of the German Federal Labour Court on the limited liability of the acquirer for pension entitlements in the event of insolvency does not apply without restriction. It is only …
By judgment of 3 June 2020 (docket number: 3 AZR 226/19) the Federal Labour Court (Bundesarbeitsgericht – BAG) has ruled that the exclusion of a survivor’s pension is justified if the pension plan provides for full pension benefits in the event of early retirement on reaching the age of 50 and if the marriage was …
According to a new law (“Siebtes Gesetz zur Änderung des Vierten Buches Sozialgesetzbuch und anderer Gesetze“, BGBl. 2020 I S. 1248 [1271]) pension benefits granted through a so-called pension insurance fund (“Pensionskasse”) will in future be protected against the insolvency of the employer. German occupational pension law stipulates that pension commitments can be granted not …
By judgment of 12 May 2020 (docket number: 3 AZR 157/19) the Federal Labour Court (Bundesarbeitsgericht – BAG) has ruled that the employer’s liability for pension benefits based on pension commitments under the involvement of an external pension carrier pursuant to Section 1 Paragraph 1 Sentence 3 of the German Company Pensions Act (BetrAVG) only …
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