The legal form changes your provision fundamentally.
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Legal form & provision
The sole proprietorship
You're self-employed
Self-employedno pension-fund obligation
Large 3aup to 20 percent
Liabilitywith private assets
The AG or GmbH
You're an employee
Employeeof your own company
Pension fundcompulsory where the BVG conditions are met (salary threshold, duration)
Liabilitylimited to the company
The provision lever
More room to shape
AG/GmbHbuy-ins & executive plans
Sole proprietorshipmainly pillar 3a
Room to shapegreater in the company
Not just provision
The whole picture
Liability & taxesplay a part
Capital & successionbelong to it
The whole picturedecides
Good to know
Does your legal form fit?
💡 First step: The legal form decides your provision options – retirement provision often benefits considerably from the step to a GmbH. A comparison pays off.