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Pension statutes of the pension fund of the Hamburg Chamber of Dentists

Based on §§ 19 Para. 2 No. 1, 7 Para. 1 and 6 Para. 6 of the Hamburg Chamber Act for the Medical Professions (HmbKGH) last amended on April 17, 2018 (HmbGVBl. pp. 5, 9), the Assembly of Delegates of the Hamburg Chamber of Dentists on 26.06. 2020, which was approved by the Authority for Labor, Health, Social Affairs, Family and Integration of the Free and Hanseatic City of Hamburg in accordance with § 57 HmbKGH on August 20, 2020.

I. General provisions

§ 1 Legal nature and tasks

(1) The pension fund is the pension institution of the Hamburg Dental Association.

(2) The pension fund acts in its own name in legal transactions and may sue and be sued as such (partial legal capacity).

(3) The pension fund has the task of granting pension benefits to its members and their surviving dependents and - after the implementation of a pension equalization (internal division) - to the persons entitled to equalization in accordance with these statutes.

(4) ¹The pension fund of the Hamburg Chamber of Dentists may support other professional pension funds in the fulfillment of their tasks by taking over their management. ²For this purpose, a contract shall be concluded between the pension fund of the Hamburg Dental Association and the other pension fund.

§ 2 Administrative Bodies

(1) The following shall be responsible for carrying out the tasks of the pension fund:

a) the Assembly of Delegates of the Chamber of Dentists

b) the executive committee in accordance with § 7 paragraph 7 HmbKGH (pension committee).

(2) ¹The organs of the pension fund and its authorized representatives under the pension fund statutes shall only be liable for damages incurred by the pension fund as a result of an intentional or grossly negligent breach of the duties incumbent upon them. ²Appropriate insurance cover shall be ensured for the members of the governing bodies and the persons authorized to represent them.

§ 3 Assembly of Delegates

(1) The tasks of the Assembly of Delegates for the pension scheme are:

a) Amendment of the pension scheme statutes,

b) Election and dismissal of the members of the pension committee,

c) Adoption of the annual financial statements,

d) discharge of the pension committee,

e) Determination of the basis of assessment and adjustment of current pension benefits,

f) Determination of principles for the conclusion of transfer agreements with other pension funds,

g) Determination of the compensation of the members of the pension committee,

h) dissolution of the pension fund,

i) appointment of the auditor,

j) selection of the mathematical expert (actuary),

k) Adoption of resolutions on the rules of procedure and administrative guidelines of the pension fund.

l) Determination of the standard compulsory contribution.

(2) ¹A resolution to amend the pension fund statutes shall require the approval of two-thirds of the members of the Assembly of Delegates; a resolution to dissolve the pension fund shall require the approval of three-quarters of the members of the Assembly of Delegates. ²An invitation must be issued with at least four weeks' notice for the passing of a resolution on the amendment of the pension fund statutes or on the dissolution of the pension fund.

(2) The members of the pension committee shall elect the chairperson and his/her deputy from among their number.

(3) After expiry of their term of office, the members of the Supply Committee shall continue to manage the business until the newly appointed members take over.

(4)¹The Board of Pensions shall constitute a quorum if the majority of its members are present. ²Resolutions shall be adopted by a majority of the votes of the members of the pension committee. ³In the event of a tie, the resolution shall be deemed not to have been adopted. ⁴In urgent cases, resolutions may also be passed by written procedure; resolutions passed by written procedure shall require a majority of the votes of the members of the Board of Pensions.

(5) The pension committee shall be responsible for providing general information to the members of the pension fund and their surviving dependants on their rights and obligations.

(6) The pension committee

• shall conduct the business of the pension fund insofar as it is not assigned to other bodies by the pension fund statutes or the administrative directive; in doing so, it shall avail itself of the advice of the actuary, the in-house counsel and the full-time managing director,
• implements the resolutions of the Assembly of Delegates,
• manages the assets of the pension fund.

(7) The pension committee appoints the managing director and his/her deputy in consultation with the board of the dental association.

(8) The pension committee shall decide on applications submitted under this statute; in particular, it shall determine the pension benefits for members and their surviving dependents.

(9) The pension committee shall be obliged to submit to the Assembly of Delegates annually, at the latest by the end of the following fiscal year, the annual financial statements audited by the Audit Committee and the auditor.

(10) Appeals shall be decided by the Appeals Committee of the Dental Association, provided that the Supply Committee, after hearing the Board of Directors of the Dental Association, does not remedy the appeal.

(11) The activities of the members of the pension committee are honorary.

§ Section 5 Representation and Property Obligations

(1) The chairperson of the pension committee or, if he/she is prevented from doing so, his/her deputy, shall represent the pension fund in and out of court.

(2) Declarations which commit the pension fund in terms of property law outside of current business must be made in writing by the chairperson of the pension fund committee, or in the event that he/she is prevented from doing so, by his/her deputy, and by the managing director of the pension fund or his/her deputy.

§ 6 Duty to insure

(1) ¹All members of the Hamburg Dental Association who practice dentistry in the state of Hamburg or receive income in lieu of income from dental work are subject to compulsory insurance. ²Each member of the Chamber of Dentists shall notify the pension fund in writing within one month of commencing professional activity in Hamburg.

(2) Those members of the Hamburg Dental Association who, at the start of their membership, have

a) have reached the standard age limit (§ 15 paragraph 1) or

b) meet the requirements of § 16 paragraph 2, or

c) meet the requirements for exemption from insurance in the statutory pension insurance in accordance with § 5 Paragraph 1 SGB VI.

(3) ¹Upon application, the following shall be exempt from compulsory insurance:

(a) Members of another professional pension institution within the Federal Republic of Germany who are subject to compulsory insurance.

b) Dentists who are self-employed and work without remuneration following their license to practice dentistry,

c) dentists who hold a permit for the temporary practice of dentistry.

²Applications for exemption from compulsory insurance must be submitted in writing within three months of the existence of the requirement for exemption and must be substantiated. ³The exemption is valid only as long as the prerequisite for the exemption is met.

(4) The obligation to insure shall end
a) upon the occurrence of the insured event; the claiming of a partial pension in accordance with Section 15 para. 10 sentence 1 shall not be deemed to be an insured event in this sense,
b) upon reaching the standard retirement age; or
c) upon termination of membership in the Hamburg Dental Association.

§ 7 Membership

(1) Membership in the pension fund shall commence on the date on which the insured person becomes subject to compulsory insurance.

(2) At the end of the period of compulsory insurance, either

a) continue membership in accordance with § 8(1) with voluntary contributions, or

b) membership may be continued without contributions in accordance with § 9.

(3) Dentists who are not nationals of an EU or EEA member state and who cease to reside or have permanent residence in the EU/EEA area may only continue membership with non-contributory contributions.

§ 8 Continuation of membership with voluntary contributions

(1) ¹Dentists whose obligation to insure ends before the occurrence of an insured event may, upon written application, continue their membership with voluntary contributions. ²This shall not apply if they become members subject to compulsory insurance in another professional pension scheme in the territory of the Federal Republic of Germany. ³The application must be submitted within six months of termination of the obligation to insure.

(2) Members who continue membership in accordance with subsection 1 shall, in principle, be treated in the same way as members subject to compulsory insurance in terms of their rights and obligations.

(3) Membership under subsection 1 may be suspended if contributions are more than three months in arrears.

§ Section 9 Non-contributory membership

Members whose compulsory insurance ends and who neither voluntarily continue their membership nor apply for a transition shall continue their membership without paying contributions

§ 10 Transition

(1) ¹If the dentist is no longer subject to compulsory insurance and becomes a member of another statutory pension scheme, the contributions paid by and on behalf of the dentist shall be transferred to this scheme at the dentist's request, with interest and compound interest, provided that

a) the application has been received by the pension fund or the other pension institution within six months of the commencement of membership in the receiving pension institution,

b) the member has paid contributions for no more than 96 months,

c) a transition agreement exists with the other pension institution, and

d) the provisions of this agreement do not prevent a transfer. ²Interest shall begin after the end of the calendar year of contribution payment and end at the end of the calendar year of transition. ³The interest shall be 2% for each year. ⁴Once the transfer has taken place, all claims of the dentist against the pension fund of the Hamburg Dental Association shall expire.

(2) ¹If a dentist ceases to be a member of another statutory pension scheme and becomes liable for insurance with the Hamburg Chamber of Dentists' Pension Scheme, the contributions paid by him/her and on his/her behalf shall be transferred to the Hamburg Chamber of Dentists' Pension Scheme with compound interest upon his/her application,  2If the member has not yet reached the age of 50 at the time of the commencement of compulsory insurance, a transfer agreement exists with the other pension institution and the provisions of this agreement do not preclude a transfer. ²Paragraph 1, sentences 2 and 3 shall apply mutatis mutandis to interest.

(3) Transferred contributions shall be deemed to be pension contributions made on time.

II. contributions to the pension fund

§ 11 Payment of contributions

(1) The pension fund shall levy monthly contributions from its members to finance the pension benefits and administrative costs.

(2) Contributions shall be levied from the beginning of membership until the end of compulsory insurance.

(3) ¹The contributions shall be paid to the pension fund in advance by the fifth of each month. ²Interest on arrears of 0.5% per month or part thereof shall be charged on contributions not paid by the respective due date.

(4) In the event of default, collection shall be effected in accordance with the Administrative Enforcement Act for the Federal State of Hamburg, as amended.

(5) In addition to compulsory contributions, the pension fund shall also accept contributions from activities outside the profession if these are limited in time and subject to social security contributions as a result of their nature or by contract in advance.

(6) ¹In particularly justified cases, contributions may be deferred. ²For the duration of the deferral, interest shall be charged at the rate of 0.25% per month or part thereof.

§ 12 Assessment of contributions

(1) Members subject to compulsory insurance shall in principle pay one twelfth of the standard compulsory contribution for each calendar month. The standard compulsory contribution applicable for the respective calendar year shall be determined by the Assembly of Delegates at least in the amount of the respective annual maximum contribution of the general pension insurance.

(2) Salaried members subject to compulsory insurance who have been exempted from general pension insurance for the benefit of the pension fund in accordance with Section 6 (1) sentence 1 no. 1 SGB VI shall pay as a contribution for each calendar month at least the amount which would be payable as a contribution to the general pension insurance without this exemption, up to a maximum of one-twelfth of the standard compulsory contribution.

(3) ¹The minimum contribution to the pension fund shall be 10% of the applicable maximum contribution to the general pension insurance. ²This shall not apply as long as a public-law institution assumes the payment of contributions for the member by operation of law.

(4) ¹A member subject to compulsory insurance may apply for a reduction of the contribution (provisional partial waiver). ²The provisional contribution shall be calculated on the basis of the estimated professional income. ³Professional income shall be deemed to be the total income from dental activities after deduction of operating expenses. ⁴The final assessment of the contribution shall be made after submission of the tax assessment notice, or alternatively of an annual financial statement certified by a tax advisor, but no later than the occurrence of a benefit case or 24 months after the end of the contribution year. ⁵The interest rules pursuant to § 11 (6) sentence 2 shall apply mutatis mutandis to additional amounts due.

(5) In particularly justified cases, the member's obligation to insure in the pension fund may be maintained upon application for a period of one year in each case without payment of contributions if contributions have been paid for the member for at least 60 calendar months.

(6) ¹Upon application by a member, the pension fund shall carry out subsequent insurance in accordance with the provisions of SGB VI. ²The contributions paid by means of subsequent insurance shall be deemed to be pension contributions paid on time.

(7) After reaching the standard retirement age, members may pay a voluntary contribution for each calendar month, amounting to at least 10% and at most 100% of one-twelfth of the standard compulsory contribution.

(8) ¹In order to achieve higher benefits, voluntary supplements to the contributions may be paid upon application. ²The pension fund reserves the right to have a medical examination carried out at the applicant's expense after the application has been submitted. ³The pension committee shall decide on the application at its due discretion. ⁴The surcharges shall be paid together with the contributions and may be paid at the earliest for the calendar year in which the application is submitted. ⁵ Section 11 (2) and (3) shall apply mutatis mutandis. ⁶Contributions and surcharges may not together exceed the maximum amount specified in section 5(1) no. 8 sentence 2 KStG1 for a calendar year. ⁷The amount of the surcharge may be selected as a fixed amount or as a fixed percentage of the contribution in accordance with paragraph 1. ⁸The surcharge amount so selected may be retained as long as the surcharge is paid continuously or an interruption in the payment of the surcharge does not exceed a total of six calendar months. ⁹If payment of a surcharge is to be resumed after an interruption of more than six months, a new application must be submitted in accordance with sentence 1. ¹⁰The same shall apply if the surcharge is to be increased.

¹Public-law insurance and pension institutions of professional groups whose members are members of the institution on the basis of an obligation imposed by or based on law shall be exempt from corporation tax if the institution's articles of association do not permit the payment of annual contributions in excess of twelve times the contributions that would result from a contribution assessment base equal to twice the monthly contribution assessment limit in the general pension insurance scheme. ²If the statutes of the institution only permit compulsory membership and voluntary membership that immediately follows compulsory membership, this shall not prevent tax exemption if the statutes do not permit the payment of annual contributions in excess of fifteen times the contributions that would result from a contribution assessment basis in the amount of twice the monthly contribution assessment limit in the general pension insurance.

§ 13 Use of contributions and assets

(1) ¹The assets of the pension fund shall be managed independently and separately from the assets of the dental association. ²The liabilities of the pension fund shall be met from its assets. ³The assets of the dental association shall not be liable for liabilities in matters of pension law. ⁴The assets of the dental association shall not be liable for liabilities of the dental association.

(2) The funds of the pension fund may only be used to meet the purposes stipulated in the Hamburg Chamber Act for the Medical Professions (HmbKGH) and in this statute; these include the benefits stipulated in this statute, the necessary administrative costs and all other expenses required to fulfill the tasks of the pension fund, as well as the formation of the necessary reserves and provisions.

(3) ¹An actuarial reserve shall be formed, the amount of which shall be the subject of an annual actuarial report. ²Further details shall be set out in the technical business plan, which shall in particular provide information on the mortality tables used, the interest rate and the other assumptions made.

(4) ¹The security assets shall be invested in accordance with the investment principles pursuant to Section 215 VAG in conjunction with the Investment Ordinance of April 18, 2016 (BGBl. I p. 769) as amended. ²The extent of the security assets shall be determined in accordance with Section 125 (2) VAG, taking into account the special features resulting from the pension fund's accounting.

(5) ¹The pension fund shall prepare annual financial statements (balance sheet, income statement) and a balance sheet in accordance with actuarial principles for the end of each financial year. ²A loss reserve (security reserve) shall be formed. ³If there is a surplus, at least 5% of the surplus shall be allocated to this loss reserve until it reaches at least 10% of the actuarial reserve or has reached this level again after being utilized. ⁴The further surplus shall be allocated to the provision for benefit improvements.

(6) ¹The provision for benefit improvements - insofar as it is not used to cover a shortfall - shall be used to improve the pension benefits, in particular to increase the assessment basis in accordance with section 20(1) and to increase the current pension benefits in accordance with section 20(2). ²In addition, funds may be taken from the provision for benefit improvements to strengthen the actuarial reserve if the calculation bases have to be adjusted due to a change in circumstances that is not merely temporary.

(7) ¹A resulting deficit shall be covered from the loss reserve. ² Insofar as the loss reserve is insufficient for this purpose, the shortfall shall be made up within three years from the provision for benefit improvements, by increasing premiums, by reducing the assessment basis or benefits, or by a combination of several measures.

 

III. benefits of the pension fund

§ Section 14 Pension benefits, type and payment

(1) The pension fund shall provide the following pension benefits in accordance with the provisions of these pension statutes:

(a) Old-age pension,
b) occupational disability pension,
c) child allowance,
d) survivors' pensions.

(2) In addition, the pension fund shall grant lump-sum settlements in accordance with Section 18(6).

(3) In addition, the pension fund may grant subsidies for measures to restore occupational / earning capacity or to avert imminent occupational disability.

(4) Unless otherwise stipulated in these Statutes, pension benefits shall be granted in monthly amounts from the beginning of the month following the month in which the insured event occurred.

(5) Benefits shall be granted only upon written application.

(6) ¹The pension benefits under sections 15, 16, 17 and 18(1) to (5) shall be paid monthly in advance in installments of one-twelfth of the respective annual amount. ²The lump-sum settlement pursuant to Section 18 para. 6 shall be paid in one sum.

§ 15 Old-age pension

(1) ¹Members are entitled to an old-age pension when they reach the standard retirement age. ²The standard retirement age is generally reached when the member reaches the age of 67. 3Members born before 01.01.1947 shall reach the standard retirement age on reaching the age of 65; for members born after 31.12.1946, the standard retirement age shall be raised in accordance with Annex 1.

(2) ¹The pension shall be paid from the calendar month at the beginning of which the eligibility requirements for the pension are met if the pension is applied for by the end of the third calendar month after the end of the month in which the eligibility requirements are met. ²If the application is submitted later, the pension shall be paid from the calendar month in which the pension is applied for.

(3) ¹On application, the old-age pension shall be granted before the standard retirement age is reached, but at the earliest after reaching the age of 62. ²In this case, the old-age pension shall be reduced by actuarially calculated deductions.

(4) ¹On application, the start of the old-age pension shall be postponed beyond the attainment of the standard retirement age, but not by more than 60 calendar months. ²In this case, the old-age pension shall be increased by actuarially calculated supplements.

(5) ¹The annual amount of the individual retirement pension is calculated as a percentage of the assessment basis. ²This percentage is the total sum of the annual increments acquired from the contributions paid for periods after December 31, 2010.

(6) ¹The contribution paid in accordance with Section 12(1) to (7) for periods after 31 December 2010 shall give the member an increment for each calendar year. ²This annual incremental number shall in principle be 2.5 times the value resulting from the contribution paid in the calendar year divided by the standard compulsory contribution valid for the same calendar year. ³For members born after December 31, 1970, the increase figure determined in accordance with sentence 2 shall be reduced by the percentage specified in Annex 2 for contributions paid after December 31, 2010.

(7) ¹The annual amount of the old-age pension under subsection 5 shall be increased by the increments from the supplements paid after December 31, 2010 in accordance with Section 12(8). ²Each individual increment is calculated as a percentage of the supplement paid, with the relevant percentage based on the age of the member (calendar year minus year of birth) for which the supplement was paid being taken from the table attached to these Regulations as Annex 3. ³For members born after December 31, 1970, the amount of the increase determined in accordance with sentence 2 shall be reduced by the percentage specified in Annex 2 for supplements paid after December 31, 2010.

(8) ¹The old-age pension shall be reduced or increased by a percentage of the old-age pension determined in accordance with paragraphs 5 to 7 for each month of advancement or deferral in accordance with paragraphs 3 or 4. ²The amount of the percentages is specified in the technical business plan for bringing forward and deferring the receipt of the old-age pension.

(9) The old-age pension shall be paid until the end of the calendar month in which the member dies.

(10) ¹The old-age pension may also be granted upon written application as a partial pension in the amount of 30 percent, 50 percent or 70 percent. ²An additional ( partial) pension application is only possible up to the full amount of the old-age pension. ³The amount of the respective partial pensions shall be calculated in accordance with paras. 3 to 8, subject to the proviso that the increments and increment amounts acquired up to the first ( partial) pension allocation shall only be included in the calculation at the respective partial pension percentage rate. ⁴Increase figures for commenced calendar years shall be taken into account pro rata temporis from the contributions paid up to the time of the partial pension allocation.

§ 16 Occupational disability pension

(1) ¹Members are entitled to an occupational disability pension if they have paid contributions in accordance with § 12(1) to (7) and become occupationally disabled before reaching the age of 62. ²The occupational disability pension may be limited in time. ³If a member has paid contributions to the pension fund from non-professional activities in addition to contributions for professional dental income, only the provisions of Paragraph 2 shall apply restrictively to occupational disability in the non-professional activity.

(2) ¹A dentist is incapacitated if, as a result of illness or other infirmity or weakness of his or her physical or mental strength, he or she is likely to be permanently unable to earn more than insignificant income from dental activities and ceases to practice dentistry altogether.

(3)
a) ¹In order to assess the occupational disability, the applicant member shall be examined by one or more medical experts at the expense of the pension fund. ²The experts shall be appointed by the Board of Trustees.

b) ¹If the assessment is negative, the member may have further medical reports prepared at his or her own expense. ²The assessor may be appointed by the member.

c) 1The pension committee may decide to obtain an expert opinion at the expense of the pension fund. 2The expert shall be appointed by the pension committee.

(4) The pension committee may make the granting or continuation of the occupational disability pension conditional upon the member's participation in measures to restore his or her occupational capacity.

(5) ¹The pension fund may have the continuation of the occupational disability of members receiving occupational disability pensions reviewed. ² Paragraph 3 shall apply. ³If a beneficiary refuses to undergo a follow-up examination without good reason or fails to comply with the requirements set out in paragraph 4, payment of the pension may be temporarily suspended if this consequence has been pointed out to the beneficiary in writing in advance and the beneficiary has not complied with his/her obligation to cooperate within a period of time set for him/her.

(6) ¹The Versorgungswerk must be notified without delay of the cessation of any of the conditions set out in paragraph 2. ²If there is a significant change in the factual or legal circumstances that existed when the occupational disability pension was granted, in particular as a result of a review, the decision on the granting of the occupational disability pension shall be revoked with effect for the future. ³The notice on the granting of the occupational disability pension shall be rescinded with effect from the date of the change in circumstances if the member has failed to comply with his or her obligation to notify significant subsequent changes in circumstances intentionally or through gross negligence. ⁴On termination of the occupational disability, the member shall be subject to compulsory insurance in accordance with § 6.

(7) ¹The occupational disability pension shall be granted from the beginning of the month for which occupational disability has been established, but not before the expiry of the entitlement to dental income or income replacement and not earlier than three months before the application.

(8) ¹The annual amount of the occupational disability pension shall be calculated by applying the provisions of § 15(5) and (6) mutatis mutandis, but the increments which the member would have acquired if he/she had continued to receive the average value of his/her previously acquired increments for each year up to the point in time 60 months before reaching the standard retirement age shall be added to the increments acquired through contributions. ²Section 15(7) shall apply mutatis mutandis to the supplements paid in accordance with section 12(8) for periods after December 31, 2010. ³Supplements shall only be included in the calculation if they have been paid for a total of at least 60 months. ⁴The occupational disability pension shall be reduced by a percentage determined by applying Section 15(8) mutatis mutandis for each month between the commencement of the occupational disability pension and the attainment of the standard retirement age, but for no more than 60 months.

(9) To calculate the average, the sum of the accrued increments shall be divided by the sum of the increment periods calculated in years and months in accordance with paragraph 10.

(10) Incremental periods shall be all periods of membership including periods of any preceding occupational disability.

(11) If the insured event is brought about intentionally, the pension benefits shall be granted in accordance with section 14(1)(b), calculated on the basis of the sum of the increments actually achieved without additions in accordance with subsections (8), (9) and (10).

(12) ¹If a former member is a member subject to compulsory insurance with other statutory pension institutions within the scope of Regulation (EEC) No. 1408/71 when the insured event occurs, the addition in accordance with paragraph 8 shall be granted proportionately in accordance with the period of membership with the pension fund to the total period of insurance with all statutory pension institutions in accordance with Article 46 (2) of Regulation (EEC) No. 1408/71 if the other pension institutions involved also calculate their pension benefits in accordance with this provision. ²If, when the insured event occurs, a member also has pension rights in the event of occupational disability or death with other statutory pension providers within the scope of Regulation (EEC) No. 1408/71, the allocation in accordance with paragraph 8 shall only be granted on a pro rata basis.

(13) ¹On reaching the age limit for the earliest possible early retirement pension in accordance with Section 15(3) in conjunction with Section 25(2), the occupational disability pension shall continue as a retirement pension in the corresponding amount unless the retirement pension is increased by increments from supplements in accordance with Section 12(8) which were not taken into account in the calculation of the occupational disability pension. ²If the occupational disability ends before the age limit pursuant to sentence 1 is reached, the member shall be credited with increments for the period during which he or she was paid an occupational disability pension in the amount in which they were taken into account in the calculation of the occupational disability pension.

(14) If the recipient of an occupational disability pension dies before reaching the standard retirement age, the occupational disability pension shall be paid until the end of the calendar month in which the member dies.

§ Section 17 Child allowance

(1) ¹A child allowance shall be paid for each child of the member entitled to a pension for the duration of the occupational disability pension, but no longer than until the child reaches the age of 18. ²If the child is in school or vocational training at a state-recognized training or apprenticeship institution, payment shall continue until the child reaches the age of 25 at the latest. ³This does not apply if, after reaching the age of 18, the child has a higher total income than the respective maximum contribution in the general pension insurance. ⁴If school or vocational training is delayed by the completion of compulsory military service, service under the Federal Volunteer Service Act, as amended, civilian alternative service or compulsory service in civil defense or equivalent service, the child allowance shall be granted for a period corresponding to the time of such compulsory service beyond the child's 25th birthday, provided that the compulsory service was completed before the child reached the age of 25.

(2) Child allowance under subsection (1) shall be granted to:

(a) legitimate children,
b) children declared to be legitimate
c) children adopted as children, provided that the adoption took place before the member reached the age of 50,
d) children born out of wedlock, if the member's obligation to support the child is recognized or has been legally established.

(3) For each child, the child allowance shall amount to 10% of the occupational disability pension payable for the member.

(4) ¹The child allowance shall be paid from the calendar month at the beginning of which the eligibility requirements for the child allowance are met, if the child allowance is applied for by the end of the third calendar month after the end of the month in which the eligibility requirements are met. ²If the application is submitted later, the child allowance shall be paid from the calendar month in which the child allowance is applied for. ³The child allowance shall be paid until the end of the calendar month in which the eligibility requirements cease to apply.

§ 18 Survivors' pensions

(1) ¹After the death of a member, the surviving dependents shall receive a widow's, widower's or orphan's pension. ²Registered partners under the LPartG shall be treated in the same way as spouses. ³Orphans are the children in accordance with Section 17(2).

(2) ¹The entitlement to a widow's or widower's pension pursuant to subsection 1 shall not exist if the marriage to the member

• existed for less than two years at the time of death, or
• was contracted after the commencement of the full old-age or occupational disability pension and lasted less than five years. 2Survivors who are guilty of an intentional criminal act that caused the member's death are not entitled to a survivor's pension.

(3) The widow's and widower's pension shall be 60%, the half-orphan's pension one-sixth and the full-orphan's pension one-third of the pension calculated under a) and b) below.

a) ¹If the member received an old-age or occupational disability pension, the calculation shall be based on this pension. ²This shall also apply to the receipt of a partial pension in accordance with § 15 para. 10 sentence 1.

b) If the member was not drawing a full old-age or occupational disability pension, the calculation of the survivor's pension shall be carried out

• if the member died before reaching the age of 62, on the basis of the occupational disability pension to which the member would have been entitled if the insured event for occupational disability had occurred at the time of death, in which case § 16 para. 11 shall not apply mutatis mutandis, or
• if the member died after reaching the age of 62, the old-age pension to which the member would have been entitled at the time of death; if at the time of death the member was receiving a partial pension in accordance with § 15 para. 10 sentence 1, the survivor's pension shall be calculated on the basis of the further partial pension entitlement in accordance with § 15 para. 10 sentences 3 and 4.

(4) If the member did not receive a retirement pension, the widow's or widower's pension determined in accordance with subsection 3 shall be increased by 60%, the half-orphan's pension by one-sixth and the orphan's pension by one-third of the increments to be determined in accordance with section 15(7) from the supplements paid in accordance with section 12(8).

(5) If a pension adjustment has been carried out for the member and the member dies after this date, the reduction of the increments and increment amounts made in accordance with section 19(6) sentence 3 shall be deemed not to have been made when calculating the orphan's pension.

(6) ¹The widow's and widower's pension shall be reduced by 3% for each year or part thereof of age difference over ten years if the widow or widower is more than ten years younger than the deceased member. ²The reduction may not exceed 50%.

(7) ¹For a widow or widower who remarries, the widow's or widower's pension shall cease at the end of the month in which the new marriage is contracted. ²In this case, the widow or widower shall be granted a lump-sum settlement,

a) in the event of remarriage before reaching the age of 35, sixty times the amount of the last monthly pension received,
b) in the event of remarriage up to the age of 45, forty-eight times the amount of the last monthly pension received,
c) in the event of remarriage after the age of 45, thirty-six times the last monthly pension received.

(8) If the amount of the widow's or widower's pension and orphan's pension is higher than the old-age or occupational disability pension including the child allowances, the individual payments shall be reduced in the same proportion to the amount of the old-age or occupational disability pension including the child allowances.

(9) ¹Survivors' pensions shall be paid from the calendar month at the beginning of which the conditions for entitlement are met if they are applied for by the end of the third calendar month after the end of the month in which the conditions for entitlement are met. ²If the application is submitted later, the survivor's pensions shall be paid from the calendar month in which they are applied for.

(10) ¹An orphan's pension shall be paid until the child reaches the age of 18. ²In the case of schooling and vocational training at a state-recognized training or apprenticeship institution, payment shall continue until the child reaches the age of 27 at the latest. 3 Section 17 subsection 1, sentences 3 and 4 shall apply mutatis mutandis.

(11) Survivors' pensions shall be paid at the latest until the end of the calendar month in which the beneficiary dies.

§ Section 19 Implementation of pension equalization

(1) The transfer and establishment of pension entitlements by the family court shall be governed by §§ 1587 et seq. of the German Civil Code (Bürgerliches Gesetzbuch) in conjunction with the Act on the Regulation of Hardships in Pension Equalization of February 21, 1983 (BGBl.I.S.105) and the Act on Further Measures in the Field of Pension Equalization of December 8, 1986 (BGB/S.2317).

(2) The following provisions shall apply retroactively from January 1, 1987 to August 31, 2009:

(a) ¹If both spouses are members of professional pension schemes, public law pension equalization may be carried out within the professional pension schemes in the event of divorce. ²The decision of the family court shall be decisive in this respect.

b) If the spouse entitled to equalization is not a member of a professional pension scheme, in the event of divorce the equalization of pensions under public law shall be carried out in accordance with the quasi-splitting procedure for civil servants (section 1587b(2) of the Civil Code).

(3) ¹With effect from September 1, 2009, the following pension equalization provisions shall enter into force for the divorce proceedings to be dealt with in accordance with the VersAus- glG. ²Registered civil partners under the LPartG shall be treated in the same way as spouses for the purposes of applying the provisions on pension equalization. ³If the spouse subject to equalization is a member of the pension fund, internal division shall take place in accordance with paragraphs 4 to 8.

(4) ¹Once the decision of the family court becomes final and absolute, the spouse entitled to equalization shall acquire an independent right to pension benefits which is independent of the spouse subject to the equalization obligation and his or her survival. ²If the spouse liable for equalization paid voluntary supplements in accordance with section 12(8) during the period of marriage after December 31, 2010, a further entitlement shall be created for the spouse entitled to equalization. ³The implementation of the pension equalization shall not result in the spouse entitled to the equalization becoming a member of the pension fund. ⁴In particular, an extension of the rights acquired by way of pension equalization shall be excluded.

(5) ¹The marital portion within the meaning of Section 5 VersAusglG shall be the sum of the increments of the spouse subject to equalization acquired during the marital period. ²Increase figures for commenced years shall be taken into account pro rata temporis. ³The equalization value of the spouse entitled to equalization shall be half of the share during the marriage.

(6) ¹The pension fund shall be entitled to offset half of the costs incurred in the internal division against the entitlements of the spouses at a flat rate of 2% of the matrimonial portion. ²For this purpose, the equalization value of the spouse entitled to equalization shall be reduced by 2% and the value by which the entitlement of the spouse liable to equalization is to be reduced shall be increased by 2%. ³As soon as a legally binding decision of the family court has created an entitlement for the spouse entitled to equalization, the sum of the increments of the spouse liable to equalization shall be reduced by the equalization value, taking into account the costs pursuant to sentence 2.

(7) ¹If the spouse entitled to equalization is not a member of the pension fund, his or her entitlement to a retirement pension determined from the equalization value taking into account costs shall be restricted in accordance with section 15; the entitlement acquired shall therefore not include a survivor's or occupational disability pension. ²In order to compensate for this restriction, the entitlement of the spouse entitled to the settlement to a retirement pension shall be increased by 5.0% and by a further 0.4% for each year between the date of the pendency of the divorce proceedings and the completion of the 62nd year of life of the spouse entitled to the settlement; in this context, years commenced shall be taken into account as full years.

(8) ¹If both spouses are members of the pension fund, the entitlements to which they are each entitled and which are calculated in accordance with paragraph 4 sentence 1 and sentence 2 and paragraph 5 shall be offset against each other. 2 Paragraph 6 sentence 3 applies with the proviso that the division costs are not taken into account. 3 Section 18 (4) shall not apply.

(9) ¹If a member of the pension fund is subject to equalization proceedings, an external division may be carried out in accordance with Section 14 VersAusglG. 2Subsection 6 sentence 3 shall apply subject to the proviso that the division costs are not taken into account. 3As soon as, in accordance with the final decision of the family court, a capital value for the establishment of the entitlement of the spouse entitled to equalization has been transferred to the chosen pension provider, the sum of the increments of the spouse liable to equalization shall be reduced by the equalization value of the spouse entitled to equalization determined in accordance with subsection 5.

(10) The corresponding capital value pursuant to section 47 VersAusglG shall be determined as a present value in accordance with actuarial principles.

(11) 1Members subject to the equalization obligation may avert the reduction of their entitlement in accordance with subsection 6 sentence 3 in whole or in part by paying contributions if the member is subject to compulsory insurance at the time of the reduction and insofar as the provisions of section 5(1) no. 8 sentence 2 of the German Corporation Tax Act (KStG) do not conflict with this. 2The provisions of Section 15 (6) shall apply mutatis mutandis to these contributions.

(12) ¹In respect of the right of the spouse entitled to equalization under subsection 4, sentence 2, subsection 5, sentences 1 and 3, and subsections 6 to 10 shall apply mutatis mutandis, with the proviso that increment payments shall be replaced by increment amounts. ²Subsection 11 sentence 1 shall apply to the reduction of the right of the member liable for compensation from voluntary supplements paid after December 31, 2010, subject to the proviso that the payment of voluntary supplements in accordance with Section 12 (8) shall take the place of the payment of contributions. 3Section 15 (7) shall apply mutatis mutandis to these voluntary supplements.

(13) ¹Further details may be specified by separate guidelines. ²In addition, the provisions of the VersAus- glG shall apply to pension equalization.

§ Section 20 Adjustment of the Assessment Base and Current Pension Benefits

(1) The amount of the assessment basis shall be determined for the coming year by the Assembly of Delegates in the current year on the basis of the annual financial statements and the balance sheet prepared in accordance with actuarial principles (Section 13(5)) for the preceding year.

(2) When determining the assessment basis, the Assembly of Delegates shall decide on the adjustment of current pension benefits and entitlements arising from supplements paid up to the end of the current year in accordance with Section 12(8).

(3) The increase in the assessment basis as well as the adjustment of current pension benefits and entitlements from surcharges paid by the end of the current year in accordance with Section 12 (8) must be covered by the provision for benefit improvements and taking into account the contributions applicable at the time of the increase.

(4) If a shortfall remains after the loss reserve and the provision for benefit improvements have been utilized, the assessment basis and pension benefits may be reduced.

IV. final provisions

§ 21 Statute of Limitations

The entitlement to pension benefits shall become statute-barred after four years from the end of the year in which the entitlement to the pension benefits arose.

§ Section 22 Transferability of the pension entitlement

¹Antitlements to benefits may neither be assigned nor pledged. ²Section 54 of the German Social Code, Book I shall apply mutatis mutandis to pledges.

§ Section 23 Assignment of claims to benefits

(1) ¹If the pension fund grants pension benefits that can be claimed due to an event as a result of which the beneficiary has claims for damages of a comparable nature against third parties, the beneficiary shall be obliged to assign these to the pension fund. ²The assignment may not be made to the detriment of the beneficiary.

(2) ¹The beneficiary shall safeguard his or her claim for compensation or a right serving to secure this claim in compliance with the applicable formal and time limit provisions and shall cooperate as necessary in its enforcement by the pension fund. ²If the insured person intentionally breaches this obligation, the pension fund shall not be obliged to pay benefits to the extent that it cannot obtain compensation from the third party as a result.

(3) If the beneficiary's claim for compensation is directed against a member of his family living with him in the same household, the beneficiary shall not be obliged to assign the claim unless the member of his family intentionally caused the damage.

§ Section 24 Fiscal Year

The financial year shall be the calendar year.

§ Section 25 Transitional Provisions, Entry into Force

(1) Pension benefits granted up to 30.11.2006 shall remain unaffected by the amendments to the pension statutes which entered into force thereafter, with the exception of the amendments to Section 20 and subject to Paragraph 6.

(2) ¹For members of the pension scheme whose membership of a statutory pension scheme commenced before 01.01.2012, the old-age pension pursuant to § 15 para. 3 sentence 1 shall be granted on application at the earliest 60 calendar months before the standard retirement age is reached, even if at that time the member has not yet reached the age of 62. ²These members are entitled to an occupational disability pension in accordance with Section 16(1), first sentence, if they became occupationally disabled no later than 60 months before reaching the standard retirement age. 3 Section 18(3)(b) shall apply to these members subject to the proviso that, instead of the date on which they reach the age of 62, the date 60 months before they reach the standard retirement age shall be taken as the basis.

(3)¹ For members of the pension fund whose membership commenced before December 1, 2006 and who become members after November 30, 2006 and before December 1, 2011 (transition period), the difference between the occupational disability pension under the statute in effect until November 30, 2006 and the occupational disability pension under Section 16 of this statute in conjunction with Section 16 of this statute shall be determined. Paragraph 2 and paragraph 7. ²This difference shall be reduced in proportion to the period from 01.12.2006 to the end of the month in which the insured event occurs and the duration of the transitional period (60 months). ³The occupational disability pension in accordance with § 16 of these Articles in conjunction with. (2) and (7) shall be increased by the difference thus reduced.

(4) 1§ 18 para. 3 shall apply unchanged in the version of 30.11.2006 to all members of the pension fund who are already drawing an old-age or occupational disability pension on 30.11.2006 and to all members of the pension fund who were born before 01.12.1951. 2In all other respects, paragraph 3 shall apply mutatis mutandis to the amendment of Section 18(3) if a member of the pension fund dies after 30.11.2006 and before 01.12.2011 (transitional period).

(5) Members of the profession who were excluded from compulsory insurance in their own or another pension fund in the territory of the Federal Republic of Germany according to the valid statute in the version until 31.01.2005 shall continue to be excluded from compulsory insurance.

(6) The amendments to § 19 as of 01.09.2009 shall also apply to already existing memberships.

(7) Für Mitglieder, die am 31.12.2010 bereits Mitglied des Versorgungswerkes waren, gilt Folgendes:

a) ¹Falls das Mitglied auf Grund eines vor dem 01.01.2011 gestellten und bewilligten Antrags für Zeiten nach dem 31.12.2010 freiwillige Zuschläge zu den Beiträgen gemäß § 12 Absatz 8 entrichtet, gilt für diese Zu- schläge anstelle von § 15 Absatz 7, dass die Zuschläge im Rahmen von § 15 Absatz 6 den Beiträgen hinzuzurechnen sind. ²Die Erhöhung der Anwartschaften aus diesen Zuschlägen richtet sich nach der Erhöhung der Bemessungsgrundlage gemäß § 20, die Erhöhung der laufenden Leistungen erfolgt entsprechend der Erhöhung von Leistungen aus Beiträgen nach dem 31.12.2010.

b) ¹Bei Eintritt eines Versorgungsfalls im Sinne der §§ 15 ff. werden die vom Mitglied vor dem 01.01.2011 geleisteten Beiträge berücksichtigt, indem für diese der Prozentsatz der Bemessungsgrundlage in Höhe der Gesamtsumme der bis zum 31.12.2010 erworbenen jährlichen Steigerungszahlen („Gesamtsteigerungszahl alt“) ermittelt wird. ²Für die Ermittlung der Rentenhöhe gilt § 15 entsprechend, allerdings

-  § 15 Absatz 5 mit der Maßgabe, dass die Bemessungsgrundlage mit einem gesonderten Wert (Bemessungsgrundlage alt) in Ansatz zu bringen ist, der jährlich gemäß Buchst. d) neu festgesetzt wird,

-  § 15 Absatz 6 mit der Maßgabe, dass die Zuschläge den Beiträgen hinzuzurechnen sind.
³§ 15 Absatz 7 findet keine Anwendung. ⁴Die „Gesamtsteigerungszahl alt“ ist dem Mitglied – getrennt für Beiträge und Zuschläge – durch Bescheid rechtsverbindlich mitzuteilen. ⁵Bei der Ermittlung des Durchschnittswertes seiner bisher erworbenen Steigerungszahlen für die Hinzurechnung von Steigerungszahlen nach § 16 Absatz 8 Satz 1 sind auch die bis zum 31.12.2010 erworbenen Steigerungszahlen zu berücksichtigen. ⁶Soweit die Berufsunfähigkeitsrente der Höhe nach auf der Hinzurechnung nach § 16 Absatz 8 beruht, zählt dieser Teil zu den Versorgungsanrechten aus Beiträgen, die nach dem 31.12.2010 entrichtet wurden. 7§ 16 Absatz 8 Satz 3 gilt auch für die „Gesamtsteigerungszahl alt“.

c) Bei Anwendung von § 19 Absätze 5 bis 8 ist zu berücksichtigen, inwieweit den in der Ehezeit erworbenen Steigerungszahlen die Beiträge und Zuschläge bis zum 31.12.2010 oder nach diesem Zeitpunkt zugrunde liegen.

d) ¹Die Höhe der „Bemessungsgrundlage alt“ wird für das kommende Jahr von der Delegiertenversammlung im laufenden Jahr aufgrund des Jahresabschlusses und der nach versicherungsmathematischen Grundsätzen aufgestellten Bilanz (§ 13) des vorangegangenen Jahres festgesetzt. ²Im Verhältnis zu der nach § 20 Abs. 1 festgesetzten Bemessungsgrundlage ist dabei in angemessener Weise insbesondere zu berücksichtigen, dass der Rechnungszins für Versorgungsanrechte aus der Gesamtsteigerungszahl alt höher ist als für Versorgungsanrechte aus Beiträgen, die nach dem 31.12.2010 entrichtet wurden.

e) ¹Mit der Festsetzung der „Bemessungsgrundlage alt“ hat die Delegiertenversammlung über die Anpassung der laufenden Versorgungsleistungen aus Beiträgen, die vor dem 01.01.2011 entrichtet wurden, zu entscheiden. ²Buchstabe d) Satz 2 gilt entsprechend.

f) ¹§ 20 Absatz 3 gilt in gleicher Weise für die Erhöhung der „Bemessungs- grundlage alt“ und der laufenden Versorgungsleistungen aus Beiträ- gen und Zuschlägen, die vor dem 01.01.2011 entrichtet wurden. ²Die Erhöhungen nach Satz 1 und § 20

(8)Paragraph 3 in total must be covered by the provision for benefit improvements and taking into account the contributions applicable at the time of the increase. ³When applying Section 20(4), the entitlements arising from contributions and surcharges paid before 01.01.2011 shall be included.¹Section 17 shall apply unchanged in the version of 31.12.2012 to members of the Versorgungswerk who were already drawing a retirement or occupational disability pension on 31.12.2012. 2A member of the Versorgungswerk whose membership commenced before 01.01.2013 and for whom an insured event occurred before 01.01.2017, Section 17 (1) sentence 1 shall apply subject to the proviso that a child allowance shall also be paid for the duration of the old-age pension. 2The child allowance shall amount to 8% if a pension event occurs in the calendar year

- 2013 to 8%,
- in 2014 to 6%,
- 2015 to 4%,
- in 2016 2%
of the retirement pension payable.

(9) The amendments pursuant to Section 16 (11) and Section 18 (3), which come into force on 01.06.2015, shall apply accordingly to current pension cases from that date.

(10) These amendments shall enter into force on 01.01.2014.

Hamburg, November 15, 2020 Hamburg Dental Association

Table of contents

I. General Provisions

§ 1 Legal nature and duties
§ 2 Administrative Bodies
§ 3 Delegates
Assembly
§ 4 Pension Committee
§ 5 Representation and property obligations
§ 6 Obligation to insure
§ 7 Membership
§ 8 Continuation of membership with voluntary contributions
§ 9 Non-contributory membership
§ 10 Transition
II Contributions to the pension fund

§ 11 Payment of contributions
§ 12 Assessment of contributions
§ 13 Use of contributions and assets
III Benefits of the pension fund

§ 14 Pension
benefits, type and payment
§ 15 Old-age pension
§ 16 Disability pension
pension
§ 17 Child allowance
§ 18 Survivors' pensions
§ 19 Implementation of pension equalization
§ 20 Adjustment of the assessment basis and of current pension benefits
IV. final provisions

§ 21 Limitation
§ Section 22 Transferability of Pension Claims
§ 23 Assignment of claims for compensation
§ 24 Financial year
§ 25 Transitional
provisions, entry into force