The laws governing occupational pension schemes are BetrAVG and EStG.
Employer contributions to pension provision are tax deductible as operating expenses for the employer (EStG, s 4c). They are tax-free for the employee (EStG, s 3, Nos 56 and 63).
Note that employer pension contributions to funded occupational scheme in line with EStG, s 3, No 63 are subject to social insurance contribution under SvEV, s 1, No 9. This is up to 8% of the contribution assessment ceiling.
A government
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