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The pension fund is a life insurance enterprise, which is carried for one or more enterprises of. It is usually operated in the legal form of a cooperative insurance company on mutuality. In the pension fund the employers are members and make contributions. To pension funds partially different regulations than to apply general Lebensversicherungsunternehmen.Seit of the improved promotion of the company pension scheme in the operating pension law ever more insurance companies pension funds based, which not than cooperative insurance company on mutuality are arranged and therefore the employer cannot become member. Since that 01.01.2006 is dereguliert most of these pension funds and is subject to the same requirements at calculation interest and calculation as normal life insurance enterprises.
A pension fund is an institution of the social security right, in Germany is completely generally it a legally responsible supply installation (insurance company); in Switzerland and in light stone it is one either public or legal entity under private law, it can thereby part of an insurance mechanism be. It always owes against payment of contributions precaution achievements and carries thus certain precaution risks. The taken off risks are - weighted depending upon development of the pension fund differently - the risks disablement, age and death. The precaution-entitled (dt supply-entitled) has a legal claim on the achievements of the pension fund.
In Germany a pension cash is one of five execution ways of the operational age precaution.
And there are both reallocation-financed principal pension funds.
If an employer pays for an employee contributions to a pension fund, these contributions belong in principle to wages; are however taxfree up to a height of 4% of the contribution assessment limit of the legal old age pension insurance. Until including 2008 this amount is also social security-free. The later supplying achievements are subject to the taxation (stored taxation) in full height. The respective taxfree amount can be supplemented around further 1,800 EUR (Nr.63 EStG applies) only to direct insurance after "§3, if no contributions were overall paid duty after "§ 40b EStG.
Contributions to the pension fund, which are applied from individually paid duty and with social insurance contributions occupied income, can be taken off in the context "§ of the 10a EStG as extra charges or be promoted after "§"§ 79 FF EStG by a age precaution extra pay. The later supplying achievements are subject to the taxation (stored taxation) in this case in full height.
Pension funds are not secured over the pension safeguard association or tread. They are subject however to the supervision of insurance.
The employer has the employee starting from a certain gross annual wage compellingly, starting from that 1,1. after that 17. Birthday, with its pension fund to announce (exceptions are legally fixed). In accordance with contribution order of the pension fund now monthly by the employer the employee contributions the gross wage taken off, also with paid off 13 monthly wages however in each case 12 times. (The invoicing of the total contribution goes zulasten the employer, it can maximally 50% of the total contribution at the employee in departure bring.) the employee is under 25 years, then very deep contributions will be used, because only the risks disablement and death are taken off, the effected from savings contributions (liberality achievement) only starting from that 1,1. after that 24. Birthday.
http://www.bundderversicherten.de/bdv/Versicherungsarten/Rente/betrieblich/Pensionskasse.htm%26TopUrl%3D/bdv/navi/headline_show.asp%3Fheadline%3DPensionskasse">Federation of the insured ones
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