With the creation of the "social partner model," the Occupational Pensions Strengthening Act enacted in July 2017 launches a completely new chapter for company pensions in Germany. For the first time, collective agreements may limit the employer's responsibility for contributions. In addition, collective agreements may determine whether and how automatic inclusion in deferred compensation takes place for an entire workforce or sector.

Marco Arteaga, DLA Piper Frankfurt; Annekatrin Veit, DLA Piper München; Manuel Baroch Castellvi, DLA Piper Köln.