Occupational Pensions

Occupational pensions are more than simply an employee benefit model — they are a matter of liability management, balance sheet control, and effective communication.

We advise employers, global SMEs, start-ups, and corporations on the legally compliant, tax-efficient, and practical design of occupational pension schemes — from the analysis of existing arrangements through to implementation and outsourcing.

How can your occupational pension scheme be structured in a legally sound and commercially sensible way? How can liability and balance sheet risks be reduced while also meeting your information and advisory obligations towards employees?

How We Support You

• Pension commitments and direct pension promises

• Direct insurance, pension funds, and pension schemes

• Support funds

• Occupational pension compliance

• Occupational pension due diligence in business transfers and M&A transactions

  
  

Key Areas of Advice

Pension Commitments and Direct Pension Promises

How can liability and balance sheet risks arising from existing pension commitments be reduced?

Direct pension promises are often the result of legacy arrangements and can place a significant burden on the balance sheet. We analyse your existing commitments and develop sustainable restructuring and outsourcing solutions.

• Review of existing pension commitments and benefit arrangements

• Restructuring and adjustment of pension promises

• Reduction of liability risks for management and the company

• Outsourcing solutions to reduce balance sheet exposure

  
  

Direct Insurance, Pension Funds and Pension Schemes

How can insured occupational pension arrangements be structured efficiently and in a legally compliant manner?

We review existing models, optimise contractual structures, and support the implementation or adjustment of modern occupational pension solutions.

• Review and optimisation of existing insured pension models

• Design of new occupational pension concepts

• Support with provider changes and structural adjustments

• Coordination of employment, tax, and corporate law aspects

  
  

Support Funds

How can a support fund be used as a flexible and tax-efficient structuring instrument?

Lump-sum funded support funds in particular offer considerable structuring flexibility. We provide comprehensive advice on their design, implementation, and ongoing administration.

• Design and implementation of lump-sum funded support funds

• Structuring under employment and tax law

• Integration into existing compensation and benefits systems

• Risk reduction through clear contractual arrangements

  
  

Occupational Pension Compliance

How can you meet your information and advisory obligations efficiently and with legal certainty?

Employers are subject to specific disclosure and documentation obligations in the field of occupational pensions. We help you establish legally sound and efficient processes, including digital solutions.

• Review and implementation of occupational pension compliance structures

• Support in fulfilling information and advisory obligations

• Documentation and process concepts

• Use of tailored software solutions for pension administration

  
  

Occupational Pension Due Diligence in Business Transfers and M&A

How can occupational pension risks be identified and managed in transactions?

Occupational pensions are a material risk factor in company acquisitions and business transfers. We analyse existing obligations and support you with risk assessment and contractual structuring.

• Occupational pension due diligence in M&A transactions

• Identification of liability and balance sheet risks

• Support with SPA drafting and warranty structures

• Assistance with post-closing measures

  
  

Our Full-Service Approach

Occupational pensions require careful coordination across multiple areas: employment law, tax law, corporate law, accounting, and HR processes all interact closely.

Together with oikonsolutions GmbH, we offer an integrated advisory approach — legally robust, technologically supported, and practical in implementation.

You benefit from:

• clear structuring of complex occupational pension matters

• pragmatic solutions instead of purely theoretical models

• systematic minimisation of liability and risk

• efficient project management from analysis through to implementation

  
  

Contact

Peter Beck - Counsel | Pension Specialist
+49 89 23 23 73 6-17
peter.beck@oikon.law