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Zur Vorteilhaftigkeit lohnsubstituierender Direktzusagen aus Arbeitnehmer- und Anteilseignersicht

Author

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  • Drukarczyk, Jochen
  • Ebinger, Gerhard
  • Schüler, Andreas

Abstract

Mit dem Altersvermögensgesetz (AvmG) hat der Gesetzgeber Anstöße zum Aufbau bzw. zur Weiterentwicklung der privaten und betrieblichen Altersversorgung gegeben. Dieser Beitrag beschäftigt sich mit der betrieblichen Altersversorgung. Teil 2 betrachtet die lohnsubstituierende Direktzusage aus der Sicht eines Arbeitnehmers. Teil 3 nimmt den Blickwinkel der Eigentümer desUnternehmens ein. Teil 4 zeigt die Eckpunkte der Einigungsbereiche auf und fasst zusammen. Deferred compensation schemes made profitable employees and owners In this paper we analyze the influence of deferred compensation on the wealth of employees and owners of a company. The analysis is based on the German tax and social security regime and also on the German legal framework concerning corporate pension payments. We derive a range of quota for transforming current salaries into future pension payments considering the position of employees and owners. That range depends upon the reinvestment of the deferred payments until retirement. It is surprisingly wide under any reasonable reinvestment assumption.

Suggested Citation

  • Drukarczyk, Jochen & Ebinger, Gerhard & Schüler, Andreas, 2004. "Zur Vorteilhaftigkeit lohnsubstituierender Direktzusagen aus Arbeitnehmer- und Anteilseignersicht," University of Regensburg Working Papers in Business, Economics and Management Information Systems 399, University of Regensburg, Department of Economics.
    • Handle: RePEc:bay:rdwiwi:437
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    Keywords

    Betriebliche Ruhegeldverpflichtung;

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