Schultze & Braun Newsflash Distressed Transactions Germany 8 April 2016

Beware of financial risks regarding company pension schemes: Widow’s pensions survive even if excluded by late marriage clauses In a recent decision – court file no: 3 AZR 137/13 –, the German Federal Labour Court (Bundesarbeitsgericht) – Germany’s highest court for employment law cases – invalidated certain forms of the long standing so-called “late marriage clause” (Späteheklausel) regarding survivor’s benefits under company pension schemes. For employers with pension schemes including the relevant clauses, the decision has direct financial and accounting consequences. Read more. (Subscription required.)
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