#BGBl. 2026 I Nr. 14Second Act to Strengthen Occupational Pension Provision and to Amend Other Laws
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This law, known as the Second Occupational Pension Strengthening Act (Zweites Betriebsrentenstärkungsgesetz), was enacted on 16 January 2026 and published in the Federal Law Gazette on 21 January 2026. It introduces further measures to strengthen company pension schemes (betriebliche Altersversorgung) in Germany. The act amends multiple areas of law including tax law, insurance supervision, employment contract law, social security law (SGB), and insurance contract law. It aims to make occupational pensions more attractive for both employers and employees by improving tax incentives, reducing bureaucratic hurdles, and expanding access to such schemes.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Further improvements to tax treatment and contribution limits for occupational pension schemes
- Reduction of bureaucratic requirements for setting up and managing company pension plans
- Expansion of eligible employee groups and industries for mandatory or facilitated access to occupational pensions
+ 3 more changes with Pro