CommerzTrust GmbH

Pension obligations financing and insolvency protection from the professionals

Fund your pension obligations with dedicated contractual trust arrangements (CTAs) and protect your working time accounts from insolvency (applies to partial retirement, short-time, long-time and lifetime accounts under the German Flexi II Act)
  • Open a trust account and transfer plan assets to CommerzTrust
  • Asset management (administrative trust)
  • Insolvency protection (security trust)

At a glance

Meeting legal requirements and obligations from collective pay or company-level agreements
  • German employee protection legislation requires long-time and lifetime accounts to be protected from insolvency (under the Act to improve conditions for the protection of flexible working time arrangements and to amend some other laws – “Flexi II Act”).
  • Collective pay or company-level agreements may require insolvency protection for short-time accounts, too.
  • CommerzTrust covers the entire master trust infrastructure.

As your CTA partner, CommerzTrust offers a comprehensive range of services:

  • Contract design, in cooperation with external auditors, tax advisors, and lawyers
  • Investment solutions, provided together with Commerzbank and other partners
  • Set-up of trust accounts and trust securities accounts
  • Settlement and disbursement of employee claims in case of insolvency
  • Comprehensive administration services

How you can benefit

Benefits of funding your pension obligations with CTAs:

Balance sheet effects

Transferring assets to a CTA allows you to build up plan assets that can be offset.

Liquidity management

Building up plan assets ensures that capital is put aside early for later payments.

Risk protection

Capital investments can be tailored to your company’s pension obligations.

Flexibility

Plan assets may be built up gradually, depending on your company’s liquidity situation.

Insolvency protection

A CTA provides insolvency protection for employee claims that are not protected by the German Pension Guarantee Association (Pensionssicherungsverein).

Questions and answers

About CTAs