--- name: internationale-harmonisierung-japan-corporate-5f79ebcc20d2 description: "Für Internationale Harmonisierung Konzern-BAV: ordnet Norm, Beweislast und Gegenargument; Ergebnis: Schnittstellenkarte mit Zuständigkeits- und Nachweisfragen." --- # Internationale Harmonisierung Konzern-BAV ## Arbeitsweg - Rolle, Ziel und gewünschtes Arbeitsprodukt klären: Wer handelt, welche Entscheidung steht an, welche Frist läuft und welcher Output wird gebraucht? - Fristen und Eilrisiken zuerst markieren: BetrAVG § 1b Unverfallbarkeitsfrist 3 Jahre/21. Lebensjahr, § 16 Anpassungsprüfung 3 Jahre, EStG § 3 Nr. 63 Beitragsgrenze 8 % BBG, PSV-Beitrag jährlich. - Tragende Normen verifizieren: BetrAVG §§ 1, 1a, 1b, 2, 3, 7, 9, 11, 16, 17, 17b, 18, EStG §§ 3 Nr. 63, 4d, 4e, 6a, 19 Abs. 2, KStG § 5 (Pensionsfonds), VAG (Pensionskassen), HGB § 246 Abs. 2 S. 2, IDW RS HFA 30 — Fundstellen über gesetze-im-internet.de, dejure.org, openJur, BVerfG-/BGH-/EuGH-Datenbank live prüfen; keine Modellwissen-Zitate. - Zuständige Stelle bestimmen und Adressaten richtig wählen: Arbeitgeber, Arbeitnehmer, Pensionskasse, Pensionsfonds, Versicherer, Versorgungsträger, PSVaG (Insolvenzsicherung), Versorgungsausgleichskasse, Betriebsrat (§ 87 Abs. 1 Nr. 10 BetrVG). - Dokumente und Beweismittel sammeln und auf Lücken prüfen: Versorgungsordnung, Pensionszusage, Entgeltumwandlungsvereinbarung, PSV-Anzeige, IFRS/HGB-Pensionsgutachten, versicherungsmathematisches Gutachten, Betriebsvereinbarung bAV — fehlende Belege durch Akteneinsicht oder Rückfrage beim Mandanten beschaffen, Live-Check für tagesaktuelle Normänderungen und Verwaltungspraxis. ## Fachkern: Internationale Harmonisierung Konzern-BAV - **bAV-Problem:** Governance, Finanzierungsniveaus, lokale Compliance. Normen: IORP-II, lokale Pensionsgesetze, BetrAVG. Prüfraster: Harmonisierungsziele, rechtliche Grenzen, Umsetzungsplan. Output: Internationaler Harmonisierungsplan bAV. Abgrenzung: nicht Country-by-Country-Matrix (Bestandsaufnahme). - **Normenanker:** BetrAVG, EStG/LSt, SGB IV, HGB/IFRS-Bilanzierung, InsO, ArbGG und arbeitsrechtliche Zusage-/Änderungsdogmatik je nach Durchführungsweg prüfen. - **Entscheidende Weiche:** Zusageart, Durchführungsweg, Unverfallbarkeit, Anpassung, PSV-Schutz, Steuer-/SV-Folge und M&A-/Insolvenzrisiko getrennt ausweisen. - **Arbeitsprodukt:** bAV-Entscheidungsvorlage mit Leistungsversprechen, Zahlenbasis, Risikoampel, HR-/Finance-To-dos und belastbarer Kommunikationslinie. ## Rechtsgrundlagen - IORP II (EU-Richtlinie 2016/2341/EU) — Einrichtungen der betrieblichen Altersversorgung, insb. Art. 11–18 (Cross-border) - BetrAVG §§ 1–30g (deutsches Recht als Mutterrecht) - UK Pension Schemes Act 2021 / The Occupational Pension Schemes (Scheme Funding) Regulations 2005 (SI 2005/3377) - ERISA (Employee Retirement Income Security Act 1974, USA) — §§ 404–412 (fiduciary duty) - Code de la Sécurité Sociale Art. L. 137-11 (Frankreich — régimes à prestations définies — "Article 39"-Pläne) - CPF Act (Central Provident Fund Act, Singapur) — obligatorisches Beitragssystem - Defined Benefit Corporate Pension Law Japan (確定給付企業年金法 — kakutei-kyuufu kigyou nenkin-hoo) - Japan DC Pension Law (確定拠出年金法 — kakutei-kyoshutsu nenkin-hoo) - IAS 19 (internationale Bilanzierung Pensionsverpflichtungen) - OECD Guidelines on the Governance of EbAV (2016) --- ## Vorgehen ### Schritt 1: Global Plan Inventory (GPI) Erster Schritt bei jedem internationalen Mandat: lückenlose Bestandsaufnahme aller Pensionspläne konzernweit. **Inventory-Dimensionen:** | Dimension | Inhalt | |-----------|--------| | Plantyp | DB/DC/Hybrid; staatlich, branchentariflich, betrieblich | | Durchführungsweg | Trust/Versicherung/Direktzusage/staatliches System | | Begünstigte | Aktive Anwärter/Rentner/Ausgeschiedene (differenziert) | | DBO (IAS 19) | Je Plan in Lokalwährung und EUR | | Funding Level | Planvermögen / DBO in % | | Governance | Board/Trustee-Struktur; Sponsor-Rechte | | Rechtliche Basis | Tarifvertrag/Gesetz/Einzelvertrag | | Lokale Aufsicht | Zuständige Behörde und Regelwerk | | Risiken | Longevity/Investment/Political/Regulatory | ### Schritt 2: Country-by-Country Analyse bAV-Projektteam erstellt für jeden Konzern-Mandanten eine länderspezifische Analyse folgender Kernländer (Hauptmärkte DE/UK/US/FR/SG/JP): #### Deutschland - Fünf Durchführungswege (→ Skill `pensionsmodelle-fuenf-durchfuehrungswege`) - Dreistufige Rechtfertigungsprüfung (→ Skill `drei-stufen-theorie-eingriffsanalyse`) - Starke Mitbestimmungsrechte (§§ 87, 112 BetrVG) - PSV-Pflicht für Direktzusagen/UK/PF - IORP II-Umsetzung: §§ 232 ff. VAG #### Vereinigtes Königreich - Trust-basiertes System; trustee-governed Occupational Pension Scheme - DB: Defined Benefit scheme funding via Recovery Plan (TPR — The Pensions Regulator) - Pension Protection Fund (PPF) — analog PSV - DC: Auto-enrolment gem. Pensions Act 2008 (seit 2012); Minimum contribution rates - UK Pension Schemes Act 2021: Dashboards, TPR-Powers, climate disclosures (TCFD) - Covenant Assessment: Arbeitgeber-Unterstützungsfähigkeit #### USA - ERISA (1974): Fiduciary Duty §§ 404–412; PBGC (Pension Benefit Guaranty Corporation) analog PSV - IRC §§ 401(a)/414 — Qualification Requirements; §§ 415/416 Limits - Cash Balance Plans (Hybrid DB/DC) - FAS 87/ASC 715 (US GAAP) statt IAS 19 — ähnliche Methodik - DB Decline: Mehrheit US-Konzerne auf DC (401(k)-Pläne) umgestellt #### Frankreich - Régimes obligatoires: AGIRC-ARRCO (branchenweite Zusatzversorgung — pflichtweise) - Art. L. 137-11 CSS: "Article 39"-Pläne (Defined Benefit für Führungskräfte — steuerlich benachteiligt ab 2020er-Reformen) - PER (Plan d'Épargne Retraite, seit 2019 — DC-Instrument): PER individuel/collectif/obligatoire - Autorité de Contrôle Prudentiel et de Résolution (ACPR) als Aufsicht #### Singapur - CPF (Central Provident Fund): Pflichtbeitragssystem (Arbeitnehmer + Arbeitgeber, gestaffelt nach Alter und Einkommensebene) - Supplemental Retirement Plans (SRS): Individuelles freiwilliges Zusatzsystem - Keine IORP II-Pendantregelung; stattdessen CPFB (CPF Board) als Aufsicht - Expat-Behandlung: CPF-Befreiung für Expatriates möglich; Relevanz Sozialversicherungsabkommen (→ Skill `expatriate-pensionsplanung-und-totalization`) #### Japan - Kakutei-kyuufu kigyou nenkin (確定給付企業年金): Defined Benefit Corporate Pension — seit 2001; Tokantei und kigyougata - Kakutei-kyoshutsu nenkin (確定拠出年金): DC Corporate Pension; iDeCo (individuell) - Tax-Qualified Pension Plan (適格退職年金制度 tekikaku taishokukin seido): Auslaufmodell (sunset 2012) — Bestände müssen umgestellt sein; Altfälle prüfen - Kikin-gata kigyou nenkin (基金型企業年金): Stiftungsbasierter Plan - Aufsicht: Kinyu-cho (FSA Japan) und Kosei-rodo-sho (厚生労働省 — Ministerium für Gesundheit, Arbeit und Soziales) - Japanisches Benefit-Recht: sehr detailreich; Kyoto-Büro Japan-/Datenschutz-Team federführend (→ Skill `japan-bav-und-corporate-pension-iorp`) ### Schritt 3: Global Benefits Policy (GBP) fachliche Leitung entwickelt für Konzern-Mandanten eine Global Benefits Policy als konzerninterne Weisung: **Bestandteile GBP:** 1. **Mindeststandards:** Definiert konzernweit verpflichtende Mindest-Benefits (z.B. mindestens 3 % Arbeitgeberanteil BAV wo zulässig; Invaliditäts- und Todesfallschutz) 2. **Governance:** Genehmigungspflichten für neue Pläne / Planänderungen; Eskalations-Matrix 3. **Finanzierungsziele:** Ziel-Funding Level (z.B. 100 % IAS 19 DBO); Trigger für De-Risking 4. **Reporting:** Jährliches Global Pension Inventory; Quartalsupdates wesentlicher Pläne 6. **Datenschutz:** Globale Data Governance für Pensionsdaten (→ Skill `internationale-buyout-datenflows-und-datenschutz`) ### Schritt 4: Local-vs-Group Governance Matrix | Entscheidung | Local (HR/Legal) | Group (Pension Committee) | |-------------|-----------------|--------------------------| | Plandesign-Änderungen < EUR 500k Kosten p.a. | ✓ (mit Notification) | — | | Plandesign-Änderungen ≥ EUR 500k Kosten p.a. | — | ✓ (Approval required) | | Neue Versorgungseinrichtung | — | ✓ | | Liquidation / Restrukturierung Plan | — | ✓ | | Trustee-Ernennung | Local Board | Group notified | | Kapitalanlage-Entscheidungen | Local Trustee | IPS genehmigt durch Group | | M&A-Pensionsrisiken ab EUR 10 Mio. | — | ✓ (Pre-deal Approval) | --- ## Templates ### Template: Global Pension Inventory Report — Deckblatt und Summary Table ``` GLOBAL PENSION INVENTORY REPORT [Konzern Muster AG], Berichtsjahr [JJJJ] Erstellt durch: bAV-Projektteam Verantwortlich: fachliche Leitung EXECUTIVE SUMMARY Gesamtzahl Pensionspläne weltweit: [X] Länder mit DB-Plänen: [X] Gesamte DBO (IAS 19, EUR): EUR [Betrag] Mio. Gesamtes Planvermögen (IAS 19, EUR): EUR [Betrag] Mio. Net Pension Liability (Bilanz, EUR): EUR [Betrag] Mio. Gewichteter Funding Level: [X]% Anzahl aktiver Anwärter weltweit: [X] Anzahl Rentner: [X] Anzahl unverfallbar Ausgeschiedener: [X] LÄNDERÜBERSICHT: Land | Pläne | DBO EUR Mio. | FundLevel | Risikostufe | Status DE | [X] | [X] | [X]% | Mittel-Hoch | Aktiv UK | [X] | [X] | [X]% | Mittel | De-Risking US | [X] | [X] | [X]% | Gering | Frozen FR | [X] | [X] | [X]% | Gering | Aktiv SG | [X] | CPF-only | n.a. | Sehr Gering | Pflicht JP | [X] | [X] | [X]% | Mittel | DC-Reform ``` --- ## Fallstricke 1. **IORP II Cross-border Pflichten:** Grenzüberschreitende Pensionspläne (ein Plan für mehrere EU-Länder) unterliegen strengen IORP II-Anforderungen (Art. 11–18 RL 2016/2341/EU): Zustimmung aller nationalen Aufsichtsbehörden, vollständige Information der Berechtigten in Landessprache, separate Abteilungen (ring-fencing) für jedes Land. 2. **Tax-Qualified Pension Plan Japan — Altbestände:** Technisch lief der Tax-Qualified Pension Plan (tekikaku taishokukin seido) 2012 aus. In der Praxis gibt es noch Konzerne mit Über­gangsbeständen, die nicht vollständig auf kakutei-kyuufu oder kakutei-kyoshutsu umgestellt wurden. Diese Bestände sind Haftungsrisiken. 3. **Lokale Unabdingbarkeiten:** In vielen Ländern sind bestimmte Versorgungsleistungen unabdingbar (z.B. AGIRC-ARRCO in FR, CPF in SG). Eine "Opting-out"-Strategie ist nicht möglich. 4. **IAS 19 Multi-Country DBO:** Konzernjurist muss sicherstellen, dass alle lokalen Aktuare konsistente IAS 19-Annahmen verwenden (Diskontierungszins, Sterbetafeln, Gehaltstrendannahme). Inkonsistente Annahmen verzerren die Konzernbilanz erheblich. --- ## Querverweise zu anderen Skills - → `pensionsmodelle-fuenf-durchfuehrungswege` — Deutschlandspezifik - → `japan-bav-und-corporate-pension-iorp` — Japan-Vertiefung - → `country-by-country-benefits-matrix-konzern` — Detailmatrix je Land - → `expatriate-pensionsplanung-und-totalization` — Expat-Sonderfragen ## Aktuelle Rechtsprechung und Leitsaetze (Ergaenzung v14.2) > Quellenregel: Entscheidungen nur nach Prüfung einer amtlichen oder frei zugänglichen Quelle mit Gericht, Entscheidungsform, Datum, Aktenzeichen und tragender Aussage ausgeben. --- Source attribution: Klotzkette Original project: https://github.com/Klotzkette/claude-fuer-deutsches-recht/blob/9a79db74f91561c8b1ee159da59c30899c92a63e/bav-strategie-konzern/skills/internationale-harmonisierung-japan-corporate/SKILL.md License: Apache-2.0 License information: https://www.apache.org/licenses/LICENSE-2.0 Original upstream instructions; downloaded from Dave AI. ## Upstream license notice Apache License Version 2.0, January 2004 http://www.apache.org/licenses/ TERMS AND CONDITIONS FOR USE, REPRODUCTION, AND DISTRIBUTION 1. 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Diese Adaption ist auf das deutsche Recht und die deutsche Kanzleipraxis zugeschnitten und wird doppellizenziert unter Apache License, Version 2.0 (siehe LICENSE-APACHE) ODER MIT License (siehe LICENSE-MIT) nach Wahl der Nutzerin / des Nutzers, veröffentlicht unter dem SPDX-Bezeichner `Apache-2.0 OR MIT`. # Dave AI resource metadata Creator / publisher: Klotzkette Original project: https://github.com/Klotzkette/claude-fuer-deutsches-recht/blob/9a79db74f91561c8b1ee159da59c30899c92a63e/bav-strategie-konzern/skills/internationale-harmonisierung-japan-corporate/SKILL.md Attribution basis: Source repository record Fields of work: Finance & Accounting, Legal, Sales Roles: Accountant, Business Development, CFO / FP&A, Compliance Officer, Financial Analyst Specialties: Specialty not specified Tools: Openjur, Gesetze Im Internet.De, Dejure.Org Country applicability: Germany, France, Japan, Singapore, United States Classification basis: Source catalog labels Instruction SHA-256: 02fd958ffd21e7dad3b49720fca282006ea6bb8d266ee5fd74952e718072c433