Definicja German Pension Reform
With this law, which came into force on January 1 2002, employers are obliged to offer their employees the chance to convert some employee contributions into private pension contributions. The state enforces this by either applying a particular tax and social insurance contribution exemption level, or applying flat rate taxation, or granting a bonus (the so-called Riester grant). The type of grant depends on the way the remuneration is converted (via pension fund or direct insurance).
Słownik i definicje SAPa na G.