Focus on self-employed company leaders

- A recent act has made various changes to the legal framework of occupational pensions for employees and self-employed company leaders. The key changes were outlined in our eAlert of 30 June 2014.

In this eAlert, we explain one set of the changes in more detail, in particular the changes to occupational pension arrangements for self-employed company leaders.

Up until now, the legal framework for occupational pension arrangements of self-employed company leaders was very limited. The new act introduces a minimum legal framework for such arrangements. Some of the new rules protect the interests of the company leader whereas others introduce restrictions.