The subject of the article is the analysis of the company pension schemes in Germany and Austria. The author explains the origin of company pension schemes and presents statistical data on the company pension schemes in Germany and Austria. A construction of company pension schemes was described in the article: subject scope of the regulation, legal forma and financing methods. The author refers to fundamental functions that company pension scheme are to fulfill for an employer and an employee - in particular reinforcing an employee's loyalty to a company. A general assessment of the functioning and effectiveness of the company pension schemes in Germany and Austria was also made.
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