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DIE VERFÜGUNGSMÖGLICHKEITEN ÜBER BETRIEBSPENSIONSANWARTSCHAFTEN BEI BEENDIGUNG DES ARBEITSVERHÄLTNISSES IN ÖSTERREICH, DEUTSCHLAND UND DER SCHWEIZ IM VERGLEICH / Bianca Paliwoda
VerfasserPaliwoda, Bianca
Betreuer / BetreuerinReiner, Michael
ErschienenWien, 05.06.2015
UmfangVII, 102 Seiten : Illustrationen
HochschulschriftFachhochschule des BFI Wien, Univ., Masterarbeit, 2015
SpracheDeutsch
DokumenttypMasterarbeit
URNurn:nbn:at:at-fhbfiw:1-1513 Persistent Identifier (URN)
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 Das Werk ist frei verfügbar
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DIE VERFÜGUNGSMÖGLICHKEITEN ÜBER BETRIEBSPENSIONSANWARTSCHAFTEN BEI BEENDIGUNG DES ARBEITSVERHÄLTNISSES IN ÖSTERREICH, DEUTSCHLAND UND DER SCHWEIZ IM VERGLEICH [0.68 mb]
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Zusammenfassung (Englisch)

The occupational pension scheme has changed in the course of time and developed itself to a significant instrument with regards to old-age provision. In the German-speaking countries it is a part of a three-pillar system, which shall guarantee the old-age provision. The three-pillar system consists of the statutory pension scheme, the occupational pension scheme and the private pension scheme. The statutory pension scheme serves hereby for securing ones livelihood. On the other hand, the occupational pension scheme in combination with the statutory pension scheme is intended to guarantee a proper standard of living in old age. The three-pillar system is concluded with the private pension scheme, which intends to cover individual needs. In Austria, Germany and Switzerland, the occupational pension scheme is considered as a popular instrument in order to retain employees in a company. In Austria and Germany, it is offered as a voluntary social contribution which shall improve the income in the old age. In Switzerland, on the other hand, it is since 1985 an obligatory social contribution. In the light of various forms of the occupational pension scheme, this is by no means insignificant. Thereof it is determined which payments and benefits the employee can expect in the future. The basic pre-requisite for receiving the occupational pension scheme is a binding performance commitment from the employer to the employee. However, not every employee can expect to receive the commitment. In case the employee is eligible and receives the performance commitment, then the employee can build up future pension rights. If an employee however leaves the company, it is usually questionable what will happen with his/her claims. The goal of this thesis is to highlight this question and to present the right answers. For this purpose a comparative jurisprudence will be conducted for Austria, Germany and Switzerland in order to give a factual overview about the occupational pension schemes. Subsequently, various possibilities of disposal for occupational pension expectancy after leaving a company will be discussed in detail as well. In particular, it has to be examined, if employees from Austria, Germany and Switzerland have the opportunity to leave their claims in the system of their old employers, to transfer their claims to the system of their new employer or even to require a pay-out in cash of the full accumulated pension capital. The intention here is to analyze only those cases where no insured event (retirement, disability or death) has occurred.