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1. The role of book reserves: a German perspective

Author

Ahrend, Peter

Subjects
Germany -- Social policy, Employee benefits -- Management, Business, Human resources and labor relations
Abstract

Book reserves represent an obligation to pay pension benefits. At the same time, they allow pension recipients to obtain a tax deduction for their pensions. In Germany, the Income Tax Act of 1995 provided for a system of pension book reserves under which employers can voluntarily grant pension benefits of their own choosing. Notwithstanding criticisms against the system, book reserves provide a viable way of providing pension benefits to employees.

Published
1996

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