Accumulative pension insurance: Austrian experience

The purpose of the study is to analyze the system of accumulative pension insurance in Austria. The basic principles of pension system functioning, in particular, the second level, and types of professional pension funds were considered. The author presented information on the main tendencies of the professional pension schemes’ development in the dynamics. The system of tax privileges and preferences that exist for pension savings was described. The research also focuses on the main structural features of the construction model of professional pension funds in Austria.

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