{"id":7599,"date":"2023-01-10T09:27:30","date_gmt":"2023-01-10T08:27:30","guid":{"rendered":"https:\/\/www.prinas.de\/b2b\/?page_id=7599"},"modified":"2024-12-09T11:00:25","modified_gmt":"2024-12-09T10:00:25","slug":"betriebliche-altersvorsorge","status":"publish","type":"page","link":"https:\/\/www.prinas.de\/b2b\/betriebliche-altersvorsorge\/","title":{"rendered":"Betriebliche Altersvorsorge"},"content":{"rendered":"[vc_row type=&#8220;full_width_background&#8220; full_screen_row_position=&#8220;middle&#8220; column_margin=&#8220;none&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; bg_image=&#8220;8038&#8243; bg_position=&#8220;center center&#8220; background_image_loading=&#8220;skip-lazy-load&#8220; bg_repeat=&#8220;no-repeat&#8220; scene_position=&#8220;center&#8220; top_padding=&#8220;15%&#8220; bottom_padding=&#8220;15%&#8220; top_padding_tablet=&#8220;30%&#8220; constrain_group_3=&#8220;yes&#8220; 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delay=&#8220;650&#8243;][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][nectar_btn size=&#8220;jumbo&#8220; open_new_tab=&#8220;true&#8220; button_style=&#8220;see-through&#8220; button_color_2=&#8220;Extra-Color-3&#8243; color_override=&#8220;#ffffff&#8220; icon_family=&#8220;default_arrow&#8220; text=&#8220;Jetzt Kontakt aufnehmen&#8220; url=&#8220;https:\/\/www.prinas.de\/b2b\/kontakt\/&#8220;][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/2&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][nectar_btn size=&#8220;jumbo&#8220; open_new_tab=&#8220;true&#8220; button_style=&#8220;see-through&#8220; button_color_2=&#8220;Extra-Color-3&#8243; color_override=&#8220;#ffffff&#8220; icon_family=&#8220;default_arrow&#8220; text=&#8220;Use Case bAV&#8220; url=&#8220;https:\/\/www.prinas.de\/b2b\/use-case-bav\/&#8220;][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=&#8220;in_container&#8220; full_screen_row_position=&#8220;middle&#8220; column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; scene_position=&#8220;center&#8220; text_color=&#8220;dark&#8220; text_align=&#8220;left&#8220; row_border_radius=&#8220;none&#8220; row_border_radius_applies=&#8220;bg&#8220; overflow=&#8220;visible&#8220; overlay_strength=&#8220;0.3&#8243; gradient_direction=&#8220;left_to_right&#8220; shape_divider_position=&#8220;bottom&#8220; bg_image_animation=&#8220;none&#8220;][vc_column column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; column_position=&#8220;default&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/1&#8243; tablet_width_inherit=&#8220;default&#8220; tablet_text_alignment=&#8220;default&#8220; phone_text_alignment=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][nectar_highlighted_text color_type=&#8220;regular&#8220; text_color=&#8220;#084986&#8243; style=&#8220;full_text&#8220; highlight_expansion=&#8220;default&#8220;]\n<h2 style=\"text-align: center;\">Nehmen Sie Ihren Mitarbeitenden die Angst vor der Armut im Alter<\/h2>\n[\/nectar_highlighted_text][vc_column_text]Mit der betrieblichen Altersvorsorge, kurz bAV genannt, unterst\u00fctzen Unternehmen ihre Besch\u00e4ftigten beim Schlie\u00dfen der Versorgungsl\u00fccke f\u00fcr die Rente. Hier k\u00f6nnen Sie als Arbeitgeber im Wettbewerb um Fach- und F\u00fchrungskr\u00e4fte mit attraktiven Modellen besonders punkten.[\/vc_column_text][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][\/vc_column][\/vc_row][vc_row type=&#8220;full_width_background&#8220; full_screen_row_position=&#8220;middle&#8220; column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; bg_color=&#8220;#ffffff&#8220; scene_position=&#8220;center&#8220; text_color=&#8220;dark&#8220; text_align=&#8220;left&#8220; row_border_radius=&#8220;none&#8220; row_border_radius_applies=&#8220;bg&#8220; overflow=&#8220;visible&#8220; advanced_gradient_angle=&#8220;0&#8243; overlay_strength=&#8220;0.3&#8243; gradient_direction=&#8220;left_to_right&#8220; shape_divider_position=&#8220;bottom&#8220; bg_image_animation=&#8220;none&#8220; gradient_type=&#8220;default&#8220; shape_type=&#8220;&#8220;][vc_column column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; column_position=&#8220;default&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/1&#8243; tablet_width_inherit=&#8220;default&#8220; tablet_text_alignment=&#8220;default&#8220; phone_text_alignment=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][nectar_highlighted_text color_type=&#8220;regular&#8220; text_color=&#8220;#084986&#8243; style=&#8220;full_text&#8220; highlight_expansion=&#8220;default&#8220;]\n<h2 style=\"text-align: center;\">Diese Finanzierungsoptionen gibt es f\u00fcr die betriebliche Altersvorsorge (bAV)<\/h2>\n[\/nectar_highlighted_text][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][vc_column_text]Als Arbeitgeber k\u00f6nnen Sie individuell entscheiden, welchen Durchf\u00fchrungsweg und welche konkrete Modellausgestaltung Sie f\u00fcr die betriebliche Altersvorsorge anbieten. Dabei sind folgende Finanzierungsm\u00f6glichkeiten gegeben:<\/p>\n<ul>\n<li>Arbeitgeberfinanziert.<\/li>\n<li>Arbeitnehmerfinanziert mit obligatorischen Arbeitgeberzuschuss gem. Betriebsrentenst\u00e4rkungsgesetz (BRSG) bei Vorliegen der entsprechenden Voraussetzungen.<\/li>\n<li>Mischfinanziert durch Arbeitgeber und Arbeitnehmer (Matching-Modell).<\/li>\n<\/ul>\n<p>Grunds\u00e4tzlich kann in allen Durchf\u00fchrungswegen die Finanzierung sowohl durch den Arbeitgeber als auch durch die Besch\u00e4ftigten in Form von Entgeltumwandlung erfolgen.[\/vc_column_text][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][vc_row_inner column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; text_align=&#8220;left&#8220; row_position=&#8220;default&#8220; row_position_tablet=&#8220;inherit&#8220; row_position_phone=&#8220;inherit&#8220; overflow=&#8220;visible&#8220; pointer_events=&#8220;all&#8220;][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; centered_text=&#8220;true&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; advanced_gradient_angle=&#8220;0&#8243; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/1&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220; gradient_type=&#8220;default&#8220;][nectar_btn size=&#8220;jumbo&#8220; open_new_tab=&#8220;true&#8220; button_style=&#8220;regular&#8220; button_color_2=&#8220;Accent-Color&#8220; icon_family=&#8220;default_arrow&#8220; text=&#8220;Jetzt Kontakt aufnehmen&#8220; url=&#8220;https:\/\/www.prinas.de\/b2b\/kontakt\/&#8220; css_animation=&#8220;fadeIn&#8220;][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=&#8220;full_width_background&#8220; full_screen_row_position=&#8220;middle&#8220; column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; bg_color=&#8220;#eaeaea&#8220; scene_position=&#8220;center&#8220; text_color=&#8220;dark&#8220; text_align=&#8220;left&#8220; row_border_radius=&#8220;none&#8220; row_border_radius_applies=&#8220;bg&#8220; overflow=&#8220;visible&#8220; advanced_gradient_angle=&#8220;0&#8243; overlay_strength=&#8220;0.3&#8243; gradient_direction=&#8220;left_to_right&#8220; shape_divider_position=&#8220;bottom&#8220; bg_image_animation=&#8220;none&#8220; gradient_type=&#8220;default&#8220; shape_type=&#8220;&#8220;][vc_column column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; column_position=&#8220;default&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/1&#8243; tablet_width_inherit=&#8220;default&#8220; tablet_text_alignment=&#8220;default&#8220; phone_text_alignment=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][nectar_highlighted_text color_type=&#8220;regular&#8220; text_color=&#8220;#000000&#8243; style=&#8220;full_text&#8220; highlight_expansion=&#8220;default&#8220;]\n<h2 style=\"text-align: center;\">Rechtsanspruch auf Entgeltumwandlung<\/h2>\n[\/nectar_highlighted_text][divider line_type=&#8220;No Line&#8220;][vc_row_inner column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; text_align=&#8220;left&#8220; row_position=&#8220;default&#8220; row_position_tablet=&#8220;inherit&#8220; row_position_phone=&#8220;inherit&#8220; overflow=&#8220;visible&#8220; pointer_events=&#8220;all&#8220;][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/2&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][vc_column_text]Jeder Arbeitnehmer hat seit dem 1. Januar 2002 einen Rechtsanspruch auf Entgeltumwandlung in einer H\u00f6he von maximal 4 % der Beitragsbemessungsgrenze (BBG) in der gesetzlichen Rentenversicherung (Deutschen Rentenversicherung\/DRV).<\/p>\n<p>Grunds\u00e4tzlich ist eine Entgeltumwandlung \u00fcber jeden Durchf\u00fchrungsweg der bAV m\u00f6glich.[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/2&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][vc_column_text]K\u00f6nnen sich Arbeitgeber und Arbeitnehmer nicht auf einen Durchf\u00fchrungsweg einigen, ist die Direktversicherung zu w\u00e4hlen.<\/p>\n<p>Mit der Direktversicherung kann der Arbeitgeber dem gesetzlichen Anspruch auf ideale Weise nachkommen \u2013 ohne irgendwelche Zusatzkosten, Geb\u00fchren, Nachhaftungsverpflichtungen oder bilanzielle Auswirkungen.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][divider line_type=&#8220;No Line&#8220;][\/vc_column][\/vc_row][vc_row type=&#8220;full_width_background&#8220; full_screen_row_position=&#8220;middle&#8220; column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; bg_color=&#8220;#ffffff&#8220; scene_position=&#8220;center&#8220; text_color=&#8220;dark&#8220; text_align=&#8220;left&#8220; row_border_radius=&#8220;none&#8220; row_border_radius_applies=&#8220;bg&#8220; overflow=&#8220;visible&#8220; advanced_gradient_angle=&#8220;0&#8243; overlay_strength=&#8220;0.3&#8243; gradient_direction=&#8220;left_to_right&#8220; shape_divider_position=&#8220;bottom&#8220; bg_image_animation=&#8220;none&#8220; gradient_type=&#8220;default&#8220; shape_type=&#8220;&#8220;][vc_column column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; column_position=&#8220;default&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/1&#8243; tablet_width_inherit=&#8220;default&#8220; tablet_text_alignment=&#8220;default&#8220; phone_text_alignment=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][nectar_highlighted_text color_type=&#8220;regular&#8220; text_color=&#8220;#084986&#8243; style=&#8220;full_text&#8220; highlight_expansion=&#8220;default&#8220;]\n<h2 style=\"text-align: center;\">Arbeitgeberzuschuss zur Entgeltumwandlung gem\u00e4\u00df BRSG<\/h2>\n[\/nectar_highlighted_text][vc_column_text]Seit Inkrafttreten des Betriebsrentenst\u00e4rkungsgesetzes m\u00fcssen Arbeitgeber im Falle von Sozialabgabenersparnis einen Arbeitgeberzuschuss zur Entgeltumwandlung in H\u00f6he von max. 15 % des Entgeltumwandlungsbetrags bis zur Beitragsbemessungsgrenze in der DRV zahlen, sofern keine etwaigen tarifvertraglichen Bestimmungen entgegenstehen.<\/p>\n<p>Die Zuschussverpflichtung gilt nur f\u00fcr die versicherungsf\u00f6rmigen Durchf\u00fchrungswege.[\/vc_column_text][divider line_type=&#8220;No Line&#8220;][vc_row_inner column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; text_align=&#8220;left&#8220; row_position=&#8220;default&#8220; row_position_tablet=&#8220;inherit&#8220; row_position_phone=&#8220;inherit&#8220; overflow=&#8220;visible&#8220; pointer_events=&#8220;all&#8220;][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; centered_text=&#8220;true&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; advanced_gradient_angle=&#8220;0&#8243; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/1&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220; gradient_type=&#8220;default&#8220;][nectar_btn size=&#8220;jumbo&#8220; open_new_tab=&#8220;true&#8220; button_style=&#8220;regular&#8220; button_color_2=&#8220;Accent-Color&#8220; icon_family=&#8220;default_arrow&#8220; text=&#8220;Jetzt Kontakt aufnehmen&#8220; url=&#8220;https:\/\/www.prinas.de\/b2b\/kontakt\/&#8220; css_animation=&#8220;fadeIn&#8220;][divider line_type=&#8220;No Line&#8220;][divider line_type=&#8220;No Line&#8220;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=&#8220;full_width_background&#8220; full_screen_row_position=&#8220;middle&#8220; column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; bg_color=&#8220;#eaeaea&#8220; scene_position=&#8220;center&#8220; text_color=&#8220;dark&#8220; text_align=&#8220;left&#8220; row_border_radius=&#8220;none&#8220; row_border_radius_applies=&#8220;bg&#8220; overflow=&#8220;visible&#8220; advanced_gradient_angle=&#8220;0&#8243; overlay_strength=&#8220;0.3&#8243; gradient_direction=&#8220;left_to_right&#8220; shape_divider_position=&#8220;bottom&#8220; bg_image_animation=&#8220;none&#8220; gradient_type=&#8220;default&#8220; shape_type=&#8220;&#8220;][vc_column column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; column_position=&#8220;default&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/1&#8243; tablet_width_inherit=&#8220;default&#8220; tablet_text_alignment=&#8220;default&#8220; phone_text_alignment=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][nectar_highlighted_text color_type=&#8220;regular&#8220; text_color=&#8220;#000000&#8243; style=&#8220;full_text&#8220; highlight_expansion=&#8220;default&#8220;]\n<h2 style=\"text-align: center;\">Welche Durchf\u00fchrungswege der bAV gibt es?<\/h2>\n[\/nectar_highlighted_text][vc_column_text]F\u00fcr die verschiedenen Durchf\u00fchrungswege gelten jeweils unterschiedliche steuerrechtliche, bilanzrechtliche und teilweise auch arbeitsrechtliche Bestimmungen.[\/vc_column_text][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][vc_row_inner column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; text_align=&#8220;left&#8220; row_position=&#8220;default&#8220; row_position_tablet=&#8220;inherit&#8220; row_position_phone=&#8220;inherit&#8220; overflow=&#8220;visible&#8220; pointer_events=&#8220;all&#8220;][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;2\/3&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][vc_column_text]\n<p style=\"text-align: left;\"><strong>Versicherungsf\u00f6rmige Durchf\u00fchrungswege nach \u00a7 3 Nr. 63 EStG<\/strong><\/p>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/3&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][vc_column_text]\n<p style=\"text-align: center;\"><strong>Andere Umsetzungsformen<\/strong><\/p>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][divider line_type=&#8220;No Line&#8220;][vc_row_inner column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; text_align=&#8220;left&#8220; row_position=&#8220;default&#8220; row_position_tablet=&#8220;inherit&#8220; row_position_phone=&#8220;inherit&#8220; overflow=&#8220;visible&#8220; pointer_events=&#8220;all&#8220;][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/5&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][image_with_animation image_url=&#8220;7647&#8243; image_size=&#8220;full&#8220; animation_type=&#8220;entrance&#8220; animation=&#8220;Fade In&#8220; hover_animation=&#8220;none&#8220; alignment=&#8220;&#8220; border_radius=&#8220;none&#8220; box_shadow=&#8220;none&#8220; image_loading=&#8220;default&#8220; max_width=&#8220;custom&#8220; max_width_custom=&#8220;80&#8243;][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/5&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][image_with_animation image_url=&#8220;7648&#8243; image_size=&#8220;full&#8220; animation_type=&#8220;entrance&#8220; animation=&#8220;Fade In&#8220; hover_animation=&#8220;none&#8220; alignment=&#8220;center&#8220; border_radius=&#8220;none&#8220; box_shadow=&#8220;none&#8220; image_loading=&#8220;default&#8220; max_width=&#8220;custom&#8220; max_width_custom=&#8220;100&#8243;][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/5&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][image_with_animation image_url=&#8220;7649&#8243; image_size=&#8220;full&#8220; animation_type=&#8220;entrance&#8220; animation=&#8220;Fade In&#8220; hover_animation=&#8220;none&#8220; alignment=&#8220;center&#8220; border_radius=&#8220;none&#8220; box_shadow=&#8220;none&#8220; image_loading=&#8220;default&#8220; max_width=&#8220;custom&#8220; max_width_custom=&#8220;100&#8243;][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/5&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][image_with_animation image_url=&#8220;7650&#8243; image_size=&#8220;full&#8220; animation_type=&#8220;entrance&#8220; animation=&#8220;Fade In&#8220; hover_animation=&#8220;none&#8220; alignment=&#8220;right&#8220; border_radius=&#8220;none&#8220; box_shadow=&#8220;none&#8220; image_loading=&#8220;default&#8220; max_width=&#8220;custom&#8220; max_width_custom=&#8220;100&#8243;][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/5&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][image_with_animation image_url=&#8220;7651&#8243; image_size=&#8220;full&#8220; animation_type=&#8220;entrance&#8220; animation=&#8220;Fade In&#8220; hover_animation=&#8220;none&#8220; alignment=&#8220;right&#8220; border_radius=&#8220;none&#8220; box_shadow=&#8220;none&#8220; image_loading=&#8220;default&#8220; max_width=&#8220;custom&#8220; max_width_custom=&#8220;100&#8243;][\/vc_column_inner][\/vc_row_inner][divider line_type=&#8220;No Line&#8220;][vc_row_inner column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; text_align=&#8220;left&#8220; row_position=&#8220;default&#8220; row_position_tablet=&#8220;inherit&#8220; row_position_phone=&#8220;inherit&#8220; overflow=&#8220;visible&#8220; pointer_events=&#8220;all&#8220;][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/5&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][vc_column_text]\n<p style=\"text-align: left;\"><strong>Direktversicherung<\/strong><\/p>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/5&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][vc_column_text]\n<p style=\"text-align: center;\"><strong>Pensionskasse<\/strong><\/p>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/5&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][vc_column_text]\n<p style=\"text-align: center;\"><strong>Pensionsfonds<\/strong><\/p>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/5&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][vc_column_text]\n<p style=\"text-align: right;\"><strong>Unterst\u00fctzungskasse<\/strong><\/p>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/5&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][vc_column_text]\n<p style=\"text-align: right;\"><strong>Direktzusage<\/strong><\/p>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][\/vc_column][\/vc_row][vc_row type=&#8220;full_width_background&#8220; full_screen_row_position=&#8220;middle&#8220; column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; bg_color=&#8220;#ffffff&#8220; scene_position=&#8220;center&#8220; text_color=&#8220;dark&#8220; text_align=&#8220;left&#8220; row_border_radius=&#8220;none&#8220; row_border_radius_applies=&#8220;bg&#8220; overflow=&#8220;visible&#8220; advanced_gradient_angle=&#8220;0&#8243; overlay_strength=&#8220;0.3&#8243; gradient_direction=&#8220;left_to_right&#8220; shape_divider_position=&#8220;bottom&#8220; bg_image_animation=&#8220;none&#8220; gradient_type=&#8220;default&#8220; shape_type=&#8220;&#8220;][vc_column column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; column_position=&#8220;default&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/1&#8243; tablet_width_inherit=&#8220;default&#8220; tablet_text_alignment=&#8220;default&#8220; phone_text_alignment=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][nectar_highlighted_text color_type=&#8220;regular&#8220; text_color=&#8220;#084986&#8243; style=&#8220;full_text&#8220; highlight_expansion=&#8220;default&#8220;]\n<h2 style=\"text-align: center;\">Versicherungsf\u00f6rmige Durchf\u00fchrungswege nach \u00a7 3 Nr. 63 EStG<\/h2>\n[\/nectar_highlighted_text][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][vc_row_inner column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; text_align=&#8220;left&#8220; row_position=&#8220;default&#8220; row_position_tablet=&#8220;inherit&#8220; row_position_phone=&#8220;inherit&#8220; overflow=&#8220;visible&#8220; pointer_events=&#8220;all&#8220;][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/2&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][vc_column_text css_animation=&#8220;none&#8220; css=&#8220;.vc_custom_1675183676861{padding-right: 20px !important;}&#8220;]Die Versorgungsbeitr\u00e4ge an die versicherungsf\u00f6rmigen Durchf\u00fchrungswege sind nach \u00a7 3 Nr. 63 EStG <em>steuerfrei<\/em> in einer H\u00f6he bis zu 8 % der BBG. Sie sind sozialversicherungsfrei bis 4 % der BBG, sofern das in Versicherungsbeitrag umgewandelte Entgelt unterhalb der BBG liegt. Oberhalb der BBG liegendes Entgelt und damit entsprechende Umwandlungsbetr\u00e4ge sind immer sozialversicherungsfrei.<\/p>\n<p>Erst die sp\u00e4teren Versorgungsleistungen sind nach \u00a7 22 Nr. 5 EStG mit dem dann i.d.R. deutlich niedrigeren Steuersatz im Alter zu versteuern (nachgelagerte Besteuerung) und \u2013 sofern der Leistungsempf\u00e4nger nicht privat krankenversichert ist \u2013 bis zur Krankenversicherungs-BBG in der Krankenversicherung der Rentner (KVdR) zu verbeitragen.[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/2&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][vc_column_text css_animation=&#8220;none&#8220; css=&#8220;.vc_custom_1675183688430{padding-right: 20px !important;}&#8220;]Eine Weiterf\u00fchrungs- und Mitnahmem\u00f6glichkeit von Versorgungen bei Ausscheiden aus dem Unternehmen mit unverfallbaren Anwartschaften \u00fcber die versicherungsf\u00f6rmigen Durchf\u00fchrungswege nach \u00a7 3 Nr. 63 EStG ist gesetzlich geregelt.<\/p>\n<p>Es ist sowohl eine \u00dcbertragung auf einen neuen Arbeitgeber und Fortf\u00fchrung beim neuen Arbeitgeber als auch eine beitragsfreie oder beitragspflichtige private Fortf\u00fchrung m\u00f6glich.<\/p>\n<p>Gerade bei Versorgungen durch Entgeltumwandlung der Mitarbeiter werden diese Durchf\u00fchrungswege, zuvorderst die Direktversicherung, von den Besch\u00e4ftigten sehr gesch\u00e4tzt.<\/p>\n<p>Ein bilanzieller Ausweis der Versorgungsverpflichtungen erfolgt bei diesen Durchf\u00fchrungswegen nicht.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][vc_column_text]<strong>Es stehen Ihnen diese Durchf\u00fchrungswege zur Auswahl:<\/strong>[\/vc_column_text][toggles style=&#8220;minimal&#8220;][toggle color=&#8220;Accent-Color&#8220; title=&#8220;Direktversicherung&#8220;][vc_column_text]Die Direktversicherung ist sehr beliebt und weit verbreitet.<\/p>\n<p>Tr\u00e4ger der Versorgung ist ein Lebensversicherungsunternehmen. Bei der Direktversicherung handelt es sich im Hinblick auf die Altersversorgung um eine Rentenversicherung, i.d.R. mit Kapitalwahlrecht, ggf. mit Zusatzbausteinen, wie etwa zur Absicherung f\u00fcr den Fall der Berufsunf\u00e4higkeit.<\/p>\n<p>In die Direktversicherung zahlen Sie als Arbeitgeber den Beitrag monatlich oder j\u00e4hrlich ein. Sie k\u00f6nnen den Versicherer vorgeben und so Einheitlichkeit schaffen.<\/p>\n<p>Speziell \u00fcber einen Gruppenversicherungsvertrag ergeben sich beitragsm\u00e4\u00dfige und Konditionsvorteile, Erleichterungen und Vereinfachungen im Falle einer etwaigen Gesundheitspr\u00fcfung sowie eine betriebsinterne Verwaltungsvereinfachung im Zusammenhang mit der Durchf\u00fchrung.[\/vc_column_text][\/toggle][toggle color=&#8220;Accent-Color&#8220; title=&#8220;Pensionskasse&#8220;][vc_column_text]Die Pensionskasse unterliegt den gleichen steuerlichen und sozialversicherungsrechtlichen Grundlagen f\u00fcr Arbeitgeber und Besch\u00e4ftigte wie die Direktversicherung.<\/p>\n<p>F\u00fcr Sie als Arbeitgeber sind sogenannte deregulierte Pensionskassen als Tr\u00e4ger der Versorgung in gleicher Weise risikofrei wie die Direktversicherung.<\/p>\n<p>Allerdings ist die Direktversicherung von der \u00dcberschussbeteiligung her sowie hinsichtlich der im Versicherungstarif einkalkulierten Kosten meist die rentierlichere Variante.[\/vc_column_text][\/toggle][toggle color=&#8220;Accent-Color&#8220; title=&#8220;Pensionsfonds&#8220;][vc_column_text]Auch Pensionsfonds als Tr\u00e4ger der Versorgung sind nach den Bestimmungen des \u00a7 3 Nr. 63 EStG geregelt. Ein Pensionsfonds unterliegt jedoch anderen Anlagevorschriften als die Direktversicherung und Pensionskasse, weshalb er je nach Ausgestaltung der Kapitalanlage und Kapitalmarktsituation ein h\u00f6heres Renditepotenzial haben kann.<\/p>\n<p>Positive Entwicklungen der M\u00e4rkte k\u00f6nnen bei einem Pensionsfonds st\u00e4rker ausgenutzt werden. Nat\u00fcrlich geht damit auch ein gr\u00f6\u00dferes Schwankungsrisiko einher.<\/p>\n<p>Bei Wahl eines fondsgebundenen Altersvorsorgeversicherungstarifs im Rahmen der Direktversicherung oder Pensionskasse, wof\u00fcr bei vielen Versicherungsgesellschaften eine breite Palette zur Fondsauswahl angeboten wird, ist allerdings ein \u00e4hnliches Renditepotential und ein gewisses Schwankungsrisiko gegeben.<\/p>\n<p>Beim Durchf\u00fchrungsweg Pensionsfonds besteht f\u00fcr Sie als Arbeitgeber die Verpflichtung zur Entrichtung von Beitr\u00e4gen zur gesetzlichen Insolvenzsicherung an den Pensions-Sicherungs-Verein (PSV aG), die demgegen\u00fcber bei entsprechender markt\u00fcblicher und verbreiteter Ausgestaltung der Direktversicherung und Versorgungen \u00fcber deregulierte Pensionskassen nicht gegeben ist. Der Umfang der PSV-Sicherungspflicht und damit die H\u00f6he der PSV-Beitr\u00e4ge ist jedoch verglichen mit den beiden im Verlauf noch dargestellten Durchf\u00fchrungswegen \u201eUnterst\u00fctzungskasse\u201c und \u201eDirektzusage\u201c wesentlich geringer. H\u00e4ufig k\u00f6nnen die Beitr\u00e4ge auch den Ertr\u00e4gen des Fonds entnommen werden.<\/p>\n<p>Insgesamt ist die Bedeutung und Verbreitung des Pensionsfonds als Versorgungstr\u00e4ger f\u00fcr eine bAV durch Entgeltumwandlung nach \u00a7 3 Nr. 63 EStG nach wie vor relativ gering. Die Direktversicherung dominiert eindeutig.[\/vc_column_text][\/toggle][\/toggles][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][vc_row_inner column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; text_align=&#8220;left&#8220; row_position=&#8220;default&#8220; row_position_tablet=&#8220;inherit&#8220; row_position_phone=&#8220;inherit&#8220; overflow=&#8220;visible&#8220; pointer_events=&#8220;all&#8220;][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; centered_text=&#8220;true&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; advanced_gradient_angle=&#8220;0&#8243; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/1&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220; gradient_type=&#8220;default&#8220;][nectar_btn size=&#8220;jumbo&#8220; open_new_tab=&#8220;true&#8220; button_style=&#8220;regular&#8220; button_color_2=&#8220;Accent-Color&#8220; icon_family=&#8220;default_arrow&#8220; text=&#8220;Jetzt Kontakt aufnehmen&#8220; url=&#8220;https:\/\/www.prinas.de\/b2b\/kontakt\/&#8220; css_animation=&#8220;fadeIn&#8220;][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=&#8220;full_width_background&#8220; full_screen_row_position=&#8220;middle&#8220; column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; bg_color=&#8220;#eaeaea&#8220; scene_position=&#8220;center&#8220; text_color=&#8220;dark&#8220; text_align=&#8220;left&#8220; row_border_radius=&#8220;none&#8220; row_border_radius_applies=&#8220;bg&#8220; overflow=&#8220;visible&#8220; advanced_gradient_angle=&#8220;0&#8243; overlay_strength=&#8220;0.3&#8243; gradient_direction=&#8220;left_to_right&#8220; shape_divider_position=&#8220;bottom&#8220; bg_image_animation=&#8220;none&#8220; gradient_type=&#8220;default&#8220; shape_type=&#8220;&#8220;][vc_column column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; column_position=&#8220;default&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/1&#8243; tablet_width_inherit=&#8220;default&#8220; tablet_text_alignment=&#8220;default&#8220; phone_text_alignment=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][nectar_highlighted_text color_type=&#8220;regular&#8220; text_color=&#8220;#000000&#8243; style=&#8220;full_text&#8220; highlight_expansion=&#8220;default&#8220;]\n<h2 style=\"text-align: center;\">Andere Umsetzungsformen: Unterst\u00fctzungskasse und Direktzusage<\/h2>\n[\/nectar_highlighted_text][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][vc_row_inner column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; text_align=&#8220;left&#8220; row_position=&#8220;default&#8220; row_position_tablet=&#8220;inherit&#8220; row_position_phone=&#8220;inherit&#8220; overflow=&#8220;visible&#8220; pointer_events=&#8220;all&#8220;][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/2&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][vc_column_text css_animation=&#8220;none&#8220; css=&#8220;.vc_custom_1678204564524{padding-right: 20px !important;}&#8220;]Bei den Durchf\u00fchrungsformen Unterst\u00fctzungskasse und Direktzusage (unmittelbare Versorgungszusage) sind die Versorgungsbeitr\u00e4ge oder Dotierungen in der Anwartschafts-, also der Finanzierungsphase in vollem Umfang steuerfrei f\u00fcr die Besch\u00e4ftigten, bei Arbeitgeberfinanzierung auch vollumf\u00e4nglich sozialversicherungsfrei.<\/p>\n<p>Bei einer Finanzierung durch Entgeltumwandlung der Mitarbeiter besteht Sozialversicherungsfreiheit bis zu 4 % der BBG, sofern das in Versorgungsbeitrag umgewandelte Entgelt unterhalb der BBG liegt. Oberhalb der BBG liegendes Entgelt und damit entsprechende Umwandlungsbetr\u00e4ge sind immer sozialversicherungsfrei.<\/p>\n<p>Steuerliche Dotierungsbegrenzungen der H\u00f6he nach gibt es praktisch nicht.<\/p>\n<p>Die Leistungen sind bei Bezug als nachtr\u00e4glicher Arbeitslohn voll steuerpflichtig. Der Versorgungsfreibetrag nach \u00a7 19 EStG und der Arbeitnehmer-Pauschbetrag nach \u00a7 9 EStG k\u00f6nnen dabei in Ansatz gebracht werden. Wenn der Leistungsempf\u00e4nger gesetzlich krankenversichert ist, besteht Versicherungspflicht in der Krankenversicherung der Rentner (KVdR).[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/2&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][vc_column_text css_animation=&#8220;none&#8220; css=&#8220;.vc_custom_1678204572914{padding-right: 20px !important;}&#8220;]F\u00fcr diese beiden Durchf\u00fchrungswege besteht gesetzliche Insolvenzsicherungspflicht von unverfallbaren Anwartschaften \u00fcber den PSV aG.<\/p>\n<p>Im Gegensatz zu den versicherungsf\u00f6rmigen Durchf\u00fchrungswegen nach \u00a7 3 Nr. 63 EStG fehlt hier eine gesetzlich geregelte Mitnahmem\u00f6glichkeit bei Arbeitgeberwechsel. Eine Mitnahme ist nur m\u00f6glich in gegenseitigem Einvernehmen zwischen altem Arbeitgeber, der zur \u00dcbernahme bereit sein muss, neuem Arbeitgeber und wechselndem Mitarbeiter. Dieses Einvernehmen kommt praktisch ganz selten zustande.<\/p>\n<p>Eine private Fortf\u00fchrung der Versorgung ist ebenfalls nicht m\u00f6glich.<\/p>\n<p>Eine bei Ausscheiden bestehende unverfallbare Versorgungsanwartschaft verbleibt beim alten Arbeitgeber mit Weitergeltung der f\u00fcr den jeweiligen Durchf\u00fchrungsweg g\u00fcltigen gesetzlichen Bestimmungen (Insolvenzsicherungspflicht; bei unmittelbarer Zusage zus\u00e4tzlich die Bilanzierungsvorschriften) w\u00e4hrend Fortbestehen der unverfallbaren Anwartschaft und sp\u00e4ter in der Leistungsphase.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][toggles style=&#8220;minimal&#8220;][toggle color=&#8220;Accent-Color&#8220; title=&#8220;Unterst\u00fctzungskasse&#8220;][vc_column_text]Hierbei handelt es sich um eine mittelbare Versorgungszusage. Tr\u00e4ger der Versorgung ist die Unterst\u00fctzungskasse als Versorgungseinrichtung, die wiederum von einem, mehreren Unternehmen oder beispielsweise einer Branche ins Leben gerufen bzw. getragen wird. Dar\u00fcber hinaus gibt es \u00fcberbetriebliche sogenannte Gruppen-Unterst\u00fctzungskassen, die von Versicherungsunternehmen betrieben werden. Sie sind immer r\u00fcckgedeckt, wodurch automatisch w\u00e4hrend der Anwartschaftszeit schon eine Finanzierung der sp\u00e4teren Versorgungsleistungen erfolgt.<\/p>\n<p>Unterst\u00fctzungskassen und ganz besonders die \u00fcberbetrieblichen, r\u00fcckgedeckten Gruppen-Unterst\u00fctzungskassen bieten sich insbesondere f\u00fcr Versorgungen h\u00f6heren Umfangs an, wenn beispielsweise die Beitr\u00e4ge zur Finanzierung der Versorgung von der H\u00f6he her \u00fcber die steuerfreien Grenzen des \u00a7 3 Nr. 63 EStG hinausgehen oder ein Arbeitgeber diesen Weg vollumf\u00e4nglich der Entgeltumwandlung f\u00fcr die Mitarbeiterinnen und Mitarbeiter vorbehalten m\u00f6chte. Gesch\u00e4tzt werden sie daher f\u00fcr Versorgungen von F\u00fchrungskr\u00e4ften.<\/p>\n<p>Vielfach w\u00e4hlen Unternehmen auch generell \u00fcber die gesamte Belegschaft hinweg f\u00fcr die arbeitgeberfinanzierte Versorgung diese Variante.<\/p>\n<p>Bei entsprechender Ausgestaltung und Finanzierung \u2013 wie sie auch entsprechend verbreitet ist \u2013 ist mit einer solchen betrieblichen Vorsorgema\u00dfnahme kein bilanzieller Ausweis von Versorgungsverpflichtungen verbunden.[\/vc_column_text][\/toggle][toggle color=&#8220;Accent-Color&#8220; title=&#8220;Direktzusage&#8220;][vc_column_text]Die Direktzusage ist vielen auch als Pensionszusage bekannt. Sie ist ein sehr flexibler Durchf\u00fchrungsweg. Es handelt sich um eine unmittelbare Versorgungszusage des Arbeitgebers, der Tr\u00e4ger der Versorgung ist.<\/p>\n<p>Aufgrund der gesetzlichen Bestimmungen sind bei einer betrieblichen Versorgung in Form einer Direktzusage Pensionsr\u00fcckstellungen zum Ausweis der Versorgungsverpflichtungen sowohl in der Steuer- als auch der Handelsbilanz zu bilden, die ein versicherungsmathematischer Gutachter ermitteln muss. Dadurch entstehen f\u00fcr Sie als Arbeitgeber neben den Beitr\u00e4gen zur gesetzlichen Insolvenzsicherung (wie bei der Unterst\u00fctzungskasse auch) zus\u00e4tzlich noch im Falle von unverfallbaren Anwartschaften und f\u00fcr laufende Leistungen Kosten f\u00fcr die Erstellung der j\u00e4hrlichen versicherungsmathematischen Gutachten zur Ermittlung der Pensionsr\u00fcckstellungen.<\/p>\n<p>Meist ist zudem ein sp\u00fcrbar h\u00f6herer innerbetrieblicher Verwaltungsaufwand mit Pensionszusagen verkn\u00fcpft. Wegen des Aufwands, der insgesamt mit einer Direktzusage verbunden ist, sind es h\u00e4ufig Gro\u00dfunternehmen, die sich f\u00fcr diese Form der betrieblichen Altersvorsorge entscheiden. Oder die unmittelbare Versorgungszusage wird f\u00fcr die betriebliche Altersversorgung f\u00fcr F\u00fchrungskr\u00e4fte eingesetzt.<\/p>\n<p>Durch den Abschluss von R\u00fcckdeckungsversicherungen (in vollem Umfang oder teilweise) zur Finanzierung der Versorgungsleistungen k\u00f6nnen biometrische Risiken abgedeckt und eine Vorausfinanzierung erreicht werden. Bei Verpf\u00e4ndung der R\u00fcckdeckungsversicherung an die Versorgungsberechtigten wird durch das Saldierungsgebot nach BilMoG in der Handelsbilanz eine Bilanzverk\u00fcrzung erreicht.[\/vc_column_text][\/toggle][\/toggles][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][vc_row_inner column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; text_align=&#8220;left&#8220; row_position=&#8220;default&#8220; row_position_tablet=&#8220;inherit&#8220; row_position_phone=&#8220;inherit&#8220; overflow=&#8220;visible&#8220; pointer_events=&#8220;all&#8220;][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; centered_text=&#8220;true&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; advanced_gradient_angle=&#8220;0&#8243; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/1&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220; gradient_type=&#8220;default&#8220;][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][nectar_btn size=&#8220;jumbo&#8220; open_new_tab=&#8220;true&#8220; button_style=&#8220;regular&#8220; button_color_2=&#8220;Accent-Color&#8220; icon_family=&#8220;default_arrow&#8220; text=&#8220;Jetzt Kontakt aufnehmen&#8220; url=&#8220;https:\/\/www.prinas.de\/b2b\/kontakt\/&#8220; css_animation=&#8220;fadeIn&#8220;][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=&#8220;full_width_background&#8220; full_screen_row_position=&#8220;middle&#8220; column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; bg_color=&#8220;#007844&#8243; scene_position=&#8220;center&#8220; text_color=&#8220;custom&#8220; custom_text_color=&#8220;#ffffff&#8220; text_align=&#8220;left&#8220; row_border_radius=&#8220;none&#8220; row_border_radius_applies=&#8220;bg&#8220; overflow=&#8220;visible&#8220; advanced_gradient_angle=&#8220;0&#8243; overlay_strength=&#8220;0.3&#8243; gradient_direction=&#8220;left_to_right&#8220; shape_divider_position=&#8220;bottom&#8220; bg_image_animation=&#8220;none&#8220; gradient_type=&#8220;default&#8220; shape_type=&#8220;&#8220;][vc_column column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; column_position=&#8220;default&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/1&#8243; tablet_width_inherit=&#8220;default&#8220; tablet_text_alignment=&#8220;default&#8220; phone_text_alignment=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][nectar_highlighted_text color_type=&#8220;regular&#8220; highlight_color=&#8220;#ffffff&#8220; text_color=&#8220;#ffffff&#8220; style=&#8220;full_text&#8220; highlight_expansion=&#8220;default&#8220;]\n<h2 style=\"text-align: center;\">Use Case betriebliche Altersvorsorge<\/h2>\n[\/nectar_highlighted_text][vc_column_text]Lesen Sie in unserem Use Case, wie die Aktualisierung der betrieblichen Altersvorsorge bei der EP Power Minerals erfolgte.[\/vc_column_text][divider line_type=&#8220;No Line&#8220;][vc_row_inner column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; text_align=&#8220;left&#8220; row_position=&#8220;default&#8220; row_position_tablet=&#8220;inherit&#8220; row_position_phone=&#8220;inherit&#8220; overflow=&#8220;visible&#8220; pointer_events=&#8220;all&#8220;][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; centered_text=&#8220;true&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; advanced_gradient_angle=&#8220;0&#8243; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/1&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220; gradient_type=&#8220;default&#8220;][nectar_btn size=&#8220;jumbo&#8220; open_new_tab=&#8220;true&#8220; button_style=&#8220;regular&#8220; button_color_2=&#8220;Extra-Color-3&#8243; solid_text_color_override=&#8220;#007844&#8243; icon_family=&#8220;default_arrow&#8220; text=&#8220;Hier geht es zum Use Case bAV bei der EP Power Minerals&#8220; url=&#8220;https:\/\/www.prinas.de\/b2b\/use-case-bav\/&#8220; css_animation=&#8220;fadeIn&#8220;][divider line_type=&#8220;No Line&#8220;][divider line_type=&#8220;No Line&#8220;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=&#8220;full_width_background&#8220; full_screen_row_position=&#8220;middle&#8220; column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; bg_color=&#8220;#ffffff&#8220; scene_position=&#8220;center&#8220; text_color=&#8220;dark&#8220; text_align=&#8220;left&#8220; row_border_radius=&#8220;none&#8220; row_border_radius_applies=&#8220;bg&#8220; overflow=&#8220;visible&#8220; advanced_gradient_angle=&#8220;0&#8243; overlay_strength=&#8220;0.3&#8243; gradient_direction=&#8220;left_to_right&#8220; shape_divider_position=&#8220;bottom&#8220; bg_image_animation=&#8220;none&#8220; gradient_type=&#8220;default&#8220; shape_type=&#8220;&#8220;][vc_column column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; column_position=&#8220;default&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/1&#8243; tablet_width_inherit=&#8220;default&#8220; tablet_text_alignment=&#8220;default&#8220; phone_text_alignment=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][nectar_highlighted_text color_type=&#8220;regular&#8220; text_color=&#8220;#084986&#8243; style=&#8220;full_text&#8220; highlight_expansion=&#8220;default&#8220;]\n<h2 style=\"text-align: center;\"><strong>Wichtiges zur bAV auf einen Blick:<\/strong><\/h2>\n<h2 style=\"text-align: center;\">Gesetzliche Insolvenzsicherungspflicht der einzelnen Durchf\u00fchrungswege<\/h2>\n[\/nectar_highlighted_text][divider line_type=&#8220;No Line&#8220;][vc_row_inner column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; 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column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/5&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][image_with_animation image_url=&#8220;7650&#8243; image_size=&#8220;medium_featured&#8220; animation_type=&#8220;entrance&#8220; animation=&#8220;Fade In&#8220; hover_animation=&#8220;none&#8220; alignment=&#8220;center&#8220; border_radius=&#8220;none&#8220; box_shadow=&#8220;none&#8220; image_loading=&#8220;default&#8220; max_width=&#8220;custom&#8220; max_width_custom=&#8220;100&#8243;][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/5&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][image_with_animation image_url=&#8220;7651&#8243; image_size=&#8220;full&#8220; animation_type=&#8220;entrance&#8220; animation=&#8220;Fade In&#8220; hover_animation=&#8220;none&#8220; alignment=&#8220;center&#8220; border_radius=&#8220;none&#8220; box_shadow=&#8220;none&#8220; image_loading=&#8220;default&#8220; max_width=&#8220;custom&#8220; max_width_custom=&#8220;100&#8243;][\/vc_column_inner][\/vc_row_inner][vc_row_inner column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; text_align=&#8220;left&#8220; row_position=&#8220;default&#8220; row_position_tablet=&#8220;inherit&#8220; row_position_phone=&#8220;inherit&#8220; overflow=&#8220;visible&#8220; pointer_events=&#8220;all&#8220;][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/5&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][vc_column_text]\n<p style=\"text-align: center;\"><strong>Direktversicherung<\/strong><\/p>\n[\/vc_column_text][vc_column_text].\/.\u00a0(Automatisch insolvenzgesichert bei markt\u00fcblicher Ausgestaltung der Versicherungsvertr\u00e4ge)[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/5&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][vc_column_text]\n<p style=\"text-align: center;\"><strong>Pensionskasse<\/strong><\/p>\n[\/vc_column_text][vc_column_text]Abh\u00e4ngig von der Art der Pensionskasse und deren Satzung; sog. deregulierte Pensionskassen wie DV behandelt.[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/5&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][vc_column_text]\n<p style=\"text-align: center;\"><strong>Pensionsfonds<\/strong><\/p>\n[\/vc_column_text][vc_column_text]Obligatorisch; aber geringere Bemessungsgrundlage als bei UK und uVZ.[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/5&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][vc_column_text]\n<p style=\"text-align: center;\"><strong>Unterst\u00fctzungskasse<\/strong><\/p>\n[\/vc_column_text][vc_column_text]\n<p style=\"text-align: center;\">Obligatorisch<\/p>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/5&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][vc_column_text]\n<p style=\"text-align: center;\"><strong>Direktzusage<\/strong><\/p>\n[\/vc_column_text][vc_column_text]\n<p style=\"text-align: center;\">Obligatorisch<\/p>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][divider line_type=&#8220;No Line&#8220;][\/vc_column][\/vc_row][vc_row type=&#8220;full_width_background&#8220; full_screen_row_position=&#8220;middle&#8220; column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; bg_color=&#8220;#eaeaea&#8220; scene_position=&#8220;center&#8220; text_color=&#8220;dark&#8220; text_align=&#8220;left&#8220; row_border_radius=&#8220;none&#8220; row_border_radius_applies=&#8220;bg&#8220; overflow=&#8220;visible&#8220; advanced_gradient_angle=&#8220;0&#8243; overlay_strength=&#8220;0.3&#8243; gradient_direction=&#8220;left_to_right&#8220; shape_divider_position=&#8220;bottom&#8220; bg_image_animation=&#8220;none&#8220; gradient_type=&#8220;default&#8220; shape_type=&#8220;&#8220;][vc_column column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; column_position=&#8220;default&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/1&#8243; tablet_width_inherit=&#8220;default&#8220; tablet_text_alignment=&#8220;default&#8220; phone_text_alignment=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][nectar_highlighted_text color_type=&#8220;regular&#8220; text_color=&#8220;#000000&#8243; style=&#8220;full_text&#8220; highlight_expansion=&#8220;default&#8220;]\n<h2 style=\"text-align: center;\"><strong>Wichtiges zur bAV auf einen Blick:<\/strong><\/h2>\n<h2 style=\"text-align: center;\">Bilanzielle Auswirkungen der einzelnen Durchf\u00fchrungswege<\/h2>\n[\/nectar_highlighted_text][divider line_type=&#8220;No Line&#8220;][vc_row_inner column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; text_align=&#8220;left&#8220; row_position=&#8220;default&#8220; row_position_tablet=&#8220;inherit&#8220; row_position_phone=&#8220;inherit&#8220; overflow=&#8220;visible&#8220; pointer_events=&#8220;all&#8220;][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/5&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][image_with_animation image_url=&#8220;7647&#8243; image_size=&#8220;medium_featured&#8220; animation_type=&#8220;entrance&#8220; animation=&#8220;Fade In&#8220; hover_animation=&#8220;none&#8220; alignment=&#8220;center&#8220; border_radius=&#8220;none&#8220; box_shadow=&#8220;none&#8220; image_loading=&#8220;default&#8220; max_width=&#8220;custom&#8220; max_width_custom=&#8220;80&#8243;][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/5&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][image_with_animation image_url=&#8220;7648&#8243; image_size=&#8220;medium_featured&#8220; animation_type=&#8220;entrance&#8220; animation=&#8220;Fade In&#8220; hover_animation=&#8220;none&#8220; alignment=&#8220;center&#8220; border_radius=&#8220;none&#8220; box_shadow=&#8220;none&#8220; image_loading=&#8220;default&#8220; max_width=&#8220;custom&#8220; max_width_custom=&#8220;100&#8243;][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/5&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][image_with_animation image_url=&#8220;7649&#8243; image_size=&#8220;medium_featured&#8220; animation_type=&#8220;entrance&#8220; animation=&#8220;Fade In&#8220; hover_animation=&#8220;none&#8220; alignment=&#8220;center&#8220; border_radius=&#8220;none&#8220; box_shadow=&#8220;none&#8220; image_loading=&#8220;default&#8220; max_width=&#8220;custom&#8220; max_width_custom=&#8220;100&#8243;][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/5&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][image_with_animation image_url=&#8220;7650&#8243; image_size=&#8220;medium_featured&#8220; animation_type=&#8220;entrance&#8220; animation=&#8220;Fade In&#8220; hover_animation=&#8220;none&#8220; alignment=&#8220;center&#8220; border_radius=&#8220;none&#8220; box_shadow=&#8220;none&#8220; image_loading=&#8220;default&#8220; max_width=&#8220;custom&#8220; max_width_custom=&#8220;100&#8243;][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/5&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][image_with_animation image_url=&#8220;7651&#8243; image_size=&#8220;full&#8220; animation_type=&#8220;entrance&#8220; animation=&#8220;Fade In&#8220; hover_animation=&#8220;none&#8220; alignment=&#8220;center&#8220; border_radius=&#8220;none&#8220; box_shadow=&#8220;none&#8220; image_loading=&#8220;default&#8220; max_width=&#8220;custom&#8220; max_width_custom=&#8220;100&#8243;][\/vc_column_inner][\/vc_row_inner][vc_row_inner column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; text_align=&#8220;left&#8220; row_position=&#8220;default&#8220; row_position_tablet=&#8220;inherit&#8220; row_position_phone=&#8220;inherit&#8220; overflow=&#8220;visible&#8220; pointer_events=&#8220;all&#8220;][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/5&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][vc_column_text]\n<p style=\"text-align: center;\"><strong>Direktversicherung<\/strong><\/p>\n[\/vc_column_text][vc_column_text]\n<p style=\"text-align: center;\">.\/.<\/p>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/5&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][vc_column_text]\n<p style=\"text-align: center;\"><strong>Pensionskasse<\/strong><\/p>\n[\/vc_column_text][vc_column_text]\n<p style=\"text-align: center;\">.\/.<\/p>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/5&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][vc_column_text]\n<p style=\"text-align: center;\"><strong>Pensionsfonds<\/strong><\/p>\n[\/vc_column_text][vc_column_text]\n<p style=\"text-align: center;\">.\/.<\/p>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/5&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][vc_column_text]\n<p style=\"text-align: center;\"><strong>Unterst\u00fctzungskasse<\/strong><\/p>\n[\/vc_column_text][vc_column_text]Bei entsprechender Ausgestaltung keine.[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/5&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][vc_column_text]\n<p style=\"text-align: center;\"><strong>Direktzusage<\/strong><\/p>\n[\/vc_column_text][vc_column_text]Durch Gutachter zu ermittelnde Pensionsr\u00fcckstellungen in Steuer- und Handelsbilanz; bei verpf\u00e4ndeten oder durch CTAs gesch\u00fctzte Assets Saldierungsgebot in der Handelsbilanz nach BilMoG.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][divider line_type=&#8220;No Line&#8220;][\/vc_column][\/vc_row][vc_row type=&#8220;full_width_background&#8220; full_screen_row_position=&#8220;middle&#8220; column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; bg_color=&#8220;#ffffff&#8220; scene_position=&#8220;center&#8220; text_color=&#8220;dark&#8220; text_align=&#8220;left&#8220; row_border_radius=&#8220;none&#8220; row_border_radius_applies=&#8220;bg&#8220; overflow=&#8220;visible&#8220; advanced_gradient_angle=&#8220;0&#8243; overlay_strength=&#8220;0.3&#8243; gradient_direction=&#8220;left_to_right&#8220; shape_divider_position=&#8220;bottom&#8220; bg_image_animation=&#8220;none&#8220; gradient_type=&#8220;default&#8220; shape_type=&#8220;&#8220;][vc_column column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; column_position=&#8220;default&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/1&#8243; tablet_width_inherit=&#8220;default&#8220; tablet_text_alignment=&#8220;default&#8220; phone_text_alignment=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][nectar_highlighted_text color_type=&#8220;regular&#8220; text_color=&#8220;#084986&#8243; style=&#8220;full_text&#8220; highlight_expansion=&#8220;default&#8220;]\n<h2 style=\"text-align: center;\">Art der Versorgungszusage<\/h2>\n[\/nectar_highlighted_text][vc_row_inner column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; text_align=&#8220;left&#8220; row_position=&#8220;default&#8220; row_position_tablet=&#8220;inherit&#8220; row_position_phone=&#8220;inherit&#8220; overflow=&#8220;visible&#8220; pointer_events=&#8220;all&#8220;][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/3&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][image_with_animation image_url=&#8220;7386&#8243; image_size=&#8220;full&#8220; animation_type=&#8220;entrance&#8220; animation=&#8220;Fade In&#8220; hover_animation=&#8220;none&#8220; alignment=&#8220;center&#8220; border_radius=&#8220;none&#8220; box_shadow=&#8220;none&#8220; image_loading=&#8220;default&#8220; max_width=&#8220;custom&#8220; max_width_custom=&#8220;100&#8243;][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/3&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][image_with_animation image_url=&#8220;7752&#8243; image_size=&#8220;full&#8220; animation_type=&#8220;entrance&#8220; animation=&#8220;Fade In&#8220; hover_animation=&#8220;none&#8220; alignment=&#8220;center&#8220; border_radius=&#8220;none&#8220; box_shadow=&#8220;none&#8220; image_loading=&#8220;default&#8220; max_width=&#8220;custom&#8220; max_width_custom=&#8220;100&#8243;][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/3&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][image_with_animation image_url=&#8220;7753&#8243; image_size=&#8220;full&#8220; animation_type=&#8220;entrance&#8220; animation=&#8220;Fade In&#8220; hover_animation=&#8220;none&#8220; alignment=&#8220;center&#8220; border_radius=&#8220;none&#8220; box_shadow=&#8220;none&#8220; image_loading=&#8220;default&#8220; max_width=&#8220;custom&#8220; max_width_custom=&#8220;100&#8243;][\/vc_column_inner][\/vc_row_inner][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][vc_row_inner column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; text_align=&#8220;left&#8220; row_position=&#8220;default&#8220; row_position_tablet=&#8220;inherit&#8220; row_position_phone=&#8220;inherit&#8220; overflow=&#8220;visible&#8220; pointer_events=&#8220;all&#8220;][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/3&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][vc_column_text]\n<p style=\"text-align: center;\"><strong>beitragsorientierte Leistungszusage (boLZ)<\/strong><\/p>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/3&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][vc_column_text]\n<p style=\"text-align: center;\"><strong>Beitragszusage mit Mindestleistung (BZM)<\/strong><\/p>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/3&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][vc_column_text]\n<p style=\"text-align: center;\"><strong>Leistungszusage<\/strong><\/p>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][vc_column_text]\n<h6>Reine Beitragszusage<br \/>\nIm Zuge des BRSG wurde 2018 die reine Beitragszusage im Rahmen des Sozialpartnermodells vom Gesetzgeber neu eingef\u00fchrt. Sie wurde speziell f\u00fcr tarifgebundene Arbeitgeber konzipiert. Sofern der jeweilige Tarifvertrag eine \u00d6ffnung f\u00fcr nicht tarifgebundene, aber an einen Tarifvertrag angelehnte Unternehmen vorsieht, k\u00f6nnen sich auch solche Unternehmen f\u00fcr eine Umsetzung \u00fcber diese Zusageart entscheiden. Sie ist bisher noch wenig verbreitet.<\/h6>\n[\/vc_column_text][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][vc_row_inner column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; text_align=&#8220;left&#8220; row_position=&#8220;default&#8220; row_position_tablet=&#8220;inherit&#8220; row_position_phone=&#8220;inherit&#8220; overflow=&#8220;visible&#8220; pointer_events=&#8220;all&#8220;][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; centered_text=&#8220;true&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; advanced_gradient_angle=&#8220;0&#8243; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/1&#8243; tablet_width_inherit=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220; gradient_type=&#8220;default&#8220;][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][nectar_btn size=&#8220;jumbo&#8220; open_new_tab=&#8220;true&#8220; button_style=&#8220;regular&#8220; button_color_2=&#8220;Accent-Color&#8220; icon_family=&#8220;default_arrow&#8220; text=&#8220;Jetzt Kontakt aufnehmen&#8220; url=&#8220;https:\/\/www.prinas.de\/b2b\/kontakt\/&#8220; css_animation=&#8220;fadeIn&#8220;][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=&#8220;full_width_background&#8220; full_screen_row_position=&#8220;middle&#8220; column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; bg_color=&#8220;#eaeaea&#8220; scene_position=&#8220;center&#8220; text_color=&#8220;dark&#8220; text_align=&#8220;left&#8220; row_border_radius=&#8220;none&#8220; row_border_radius_applies=&#8220;bg&#8220; overflow=&#8220;visible&#8220; advanced_gradient_angle=&#8220;0&#8243; overlay_strength=&#8220;0.3&#8243; gradient_direction=&#8220;left_to_right&#8220; shape_divider_position=&#8220;bottom&#8220; bg_image_animation=&#8220;none&#8220; gradient_type=&#8220;default&#8220; shape_type=&#8220;&#8220;][vc_column column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; column_padding_position=&#8220;all&#8220; column_element_spacing=&#8220;default&#8220; background_color_opacity=&#8220;1&#8243; background_hover_color_opacity=&#8220;1&#8243; column_shadow=&#8220;none&#8220; column_border_radius=&#8220;none&#8220; column_link_target=&#8220;_self&#8220; column_position=&#8220;default&#8220; gradient_direction=&#8220;left_to_right&#8220; overlay_strength=&#8220;0.3&#8243; width=&#8220;1\/1&#8243; tablet_width_inherit=&#8220;default&#8220; tablet_text_alignment=&#8220;default&#8220; phone_text_alignment=&#8220;default&#8220; animation_type=&#8220;default&#8220; bg_image_animation=&#8220;none&#8220; border_type=&#8220;simple&#8220; column_border_width=&#8220;none&#8220; column_border_style=&#8220;solid&#8220;][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][nectar_highlighted_text color_type=&#8220;regular&#8220; text_color=&#8220;#000000&#8243; style=&#8220;full_text&#8220; highlight_expansion=&#8220;default&#8220;]\n<h2 style=\"text-align: center;\">Vorteile der bAV f\u00fcr Arbeitgeber und Arbeitnehmer &#8211; beide profitieren<\/h2>\n[\/nectar_highlighted_text][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][vc_column_text]Unterst\u00fctzen Sie Ihre Besch\u00e4ftigten beim Schlie\u00dfen der Versorgungsl\u00fccke durch eine betriebliche Altersvorsorge. Denn auch Sie als Arbeitgeber profitieren vom Angebot einer Betriebsrente:<\/p>\n<ul>\n<li>Attraktive M\u00f6glichkeit der Vorsorge: steuer-und sozialversicherungsfreie Beitr\u00e4ge f\u00fcr Arbeitgeber wie Arbeitnehmer je nach Durchf\u00fchrungsweg unbegrenzt bzw. bis zu einer gesetzlich festgelegten Obergrenze.<\/li>\n<li>Arbeitgeberbeitr\u00e4ge sind als Betriebsausgaben abzugsf\u00e4hig.<\/li>\n<li>Fachkr\u00e4fte gewinnen, an das Unternehmen binden und motivieren.<\/li>\n<li>Steigerung des Arbeitgeberimage und der Arbeitgeberattraktivit\u00e4t durch diese von den Besch\u00e4ftigten gesch\u00e4tzte soziale Nebenleistungen.<\/li>\n<li>Bilanzneutrale und f\u00fcr den Arbeitgeber v\u00f6llig risikofreie Ausgestaltung m\u00f6glich.<\/li>\n<li>Verschiedene Anlagem\u00f6glichkeiten bzw. Altersvorsorgekonzepte w\u00e4hlbar.<\/li>\n<li>Vielf\u00e4ltiges Leistungsspektrum w\u00e4hlbar.<\/li>\n<li>Sonderkonditionen \u00fcber Gruppenversicherungsvertrag.<\/li>\n<li>Gestaltungen ohne zus\u00e4tzliche Kosten f\u00fcr das Unternehmen m\u00f6glich.<\/li>\n<li>Das Gestaltungsrecht liegt beim Arbeitgeber.<\/li>\n<\/ul>\n[\/vc_column_text][divider line_type=&#8220;No Line&#8220; custom_height=&#8220;50&#8243;][vc_row_inner column_margin=&#8220;default&#8220; column_direction=&#8220;default&#8220; column_direction_tablet=&#8220;default&#8220; column_direction_phone=&#8220;default&#8220; text_align=&#8220;left&#8220; row_position=&#8220;default&#8220; row_position_tablet=&#8220;inherit&#8220; row_position_phone=&#8220;inherit&#8220; overflow=&#8220;visible&#8220; pointer_events=&#8220;all&#8220;][vc_column_inner column_padding=&#8220;no-extra-padding&#8220; column_padding_tablet=&#8220;inherit&#8220; column_padding_phone=&#8220;inherit&#8220; 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