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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

3. Schrifttum

Author

Großmann, Hans Joachim, Schmidt, Reimer, Farny, Dieter, Weiß, Alfons, von Puskás, Géza, Müller, Wolfgang, Ahrend, Peter, Förster, Wolfgang, Bogs, Harald, and Eisen, Roland

Published
1989
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