Die arbeitgeberfinanzierte betriebliche Altersversorgung beim Betriebsübergang

Company pension schemes are becoming ever more important due to demographic and company policy reasons. At the same time, dealing with such schemes during a transfer of undertaking is frequently one of the key financial, and often critical, aspects. “Getting rid” of pension commitments in the run-up to a transfer of undertaking is not an option. Purchasers and sellers therefore need to submit to the legal consequences of Section 613a BGB (German Civil Code). In that respect, the provision merely stipulates the fate of the employment relationship altogether affected by a transfer of undertaking. A special provision on company pension schemes does not exist. This results in numerous complex points of law that the author addresses in detail. The paper therefore provides a fundamental contribution towards research and practice.
The author is a lawyer specialised in labour law and was a Research Associate at the Institute for Labour, Social and Economic Law at Münster University from 2010 to 2012.