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Demografischer Wandel und Betriebsrenten: Zur Berücksichtigung der Langlebigkeit bei der Anpassung von Direktzusagen

  • Ehrentraut, Oliver
  • Raffelhüschen, Bernd
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    Veränderungen in der Altersstruktur der Bevölkerung haben erhebliche Auswirkungen auf die Finanzierung von Alterssicherungssystemen. Vor allem die stetig steigende Lebenserwartung stellt eine Herausforderung für die Nachhaltigkeit von Rentensystemen dar. Dies gilt aber nicht nur für öffentlich-rechtliche Pflichtsysteme wie die gesetzliche Rentenversicherung oder die Beamtenversorgung, sondern auch für leistungsorientierte Pensionsverpflichtungen auf Unternehmensebene. Der Beitrag untersucht dementsprechend die Notwendigkeit einer Berücksichtigung der längeren Lebenserwartung auf die Rentenanpassung von Direktzusagen im Rahmen der betrieblichen Altersversorgung.

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    File URL: http://econstor.eu/bitstream/10419/38842/1/608759457.pdf
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    Paper provided by Research Center for Generational Contracts (FZG), University of Freiburg in its series FZG Discussion Papers with number 25.

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    Date of creation: 2008
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    Handle: RePEc:zbw:fzgdps:25
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    1. Nguyen, Tristan & Osygus-Axt, Katja, 2005. "Zur Angemessenheit der Versorgungsabschläge auf Beamtenpensionen bei vorzeitiger Pensionierung," German Risk and Insurance Review (GRIR), University of Cologne, Department of Risk Management and Insurance, vol. 1(5), pages 203-233.
    2. von Gaudecker, Hans-Martin & Scholz, Rembrandt, 2006. "Lifetime Earnings and Life Expectancy," Sonderforschungsbereich 504 Publications 07-05, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
    3. Jochen Zimmermann, 2004. "Wie demographiefest ist die betriebliche Altersvorsorge?," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 57(18), pages 11-18, 09.
    4. Hans-Martin von Gaudecker & Rembrandt D. Scholz, 2007. "Differential mortality by lifetime earnings in Germany," Demographic Research, Max Planck Institute for Demographic Research, Rostock, Germany, vol. 17(4), pages 83-108, August.
    5. Reil-Held, Anette, 2000. "Einkommen und Sterblichkeit in Deutschland : Leben Reiche länger?," Discussion Papers 580, Institut fuer Volkswirtschaftslehre und Statistik, Abteilung fuer Volkswirtschaftslehre.
    6. Reil-Held, Anette, 2000. "Einkommen und Sterblichkeit in Deutschland: Leben Reiche länger?," Sonderforschungsbereich 504 Publications 00-14, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
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