Establishment, interpretation, amendment and termination of pension commitments

If companies decide to provide their employees with company pension schemes, they have a wide range of options at their disposal. In particular, the selection of the implementation method, the type of commitment and any external pension providers, as well as questions regarding employer subsidies, deferred compensation and pension adjustments present numerous challenges for employers, for which we will work with you to find a legally and economically appropriate (individual) solution. In addition, special features of company pension law must be taken into account when interpreting, amending or terminating pension schemes, on which we can provide you with comprehensive advice based on our many years of experience.

Representation in and out of court

Disputes under company pension law, both in and out of court, are often characterized by facts dating back years. In this respect, in addition to a comprehensive and excellent legal assessment and the consideration of strategic issues, it is also of great importance to clarify the relevant facts as comprehensively as possible. Moreover, it is not uncommon for issues raised by pension beneficiaries to affect a large number of other pension beneficiaries or even to lead to mass proceedings. With our extensive experience in procedural tactics, we can set the strategic course at an early stage and always keep an eye on the overall picture, even when evaluating individual cases.

Company Pension Schemes (bAV) consultation in the area of M&A transactions/restructuring

Dealing with pension obligations raises special issues in corporate transactions and restructurings. Especially in the context of corporate acquisitions, pension obligations often play a special role due to their volume. Furthermore, corporate transactions and restructurings often raise difficult questions regarding the continuation of externally operated pension schemes and the harmonization of various types of schemes. Based on our many years of experience in accompanying a large number of national and international M&A transactions, we can provide you with the best possible advice on the legal and strategic solutions to these issues.


Many companies are struggling with the burdens and volatility of their pension obligations, which often act as an obstacle to transactions or transformation. These risks can be minimized through suitable measures such as capital market-oriented investment of plan assets or outsourcing of pension obligations. This applies to individual commitments to shareholder-managers in small and medium-sized companies as well as to large-volume pension obligations in group structures. With our expertise, we support you in minimizing risks and continuously optimizing your pension schemes.

Pension obligations of managing directors, members of the Board of Management, shareholders and other executives

Particularly in the case of non-employees such as shareholders or members of corporate bodies, questions often arise regarding the settlement of pension obligations, their transfer, waiver or their insolvency protection by the Pension Security Association. In most cases, this involves the distinction between entrepreneurial activity and employee status and the resulting intervention of mandatory provisions of company pension law. Often, the information required for this distinction must be determined and legally classified over long periods of the respective employee histories, so that, for example, in the case of corporate transactions, certainty is created for the acquiring party that a company has actually become free of pension obligations. We advise you on these issues in transactions, insolvency cases or restructuring. We also advise executives on questions of company pension law, in particular in connection with the conclusion or termination of their employment contracts.

Our Team: Dr. Thomas Thees, Johannes Wickler, Karsten Keller

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