{"id":8095,"date":"2016-04-14T11:44:20","date_gmt":"2016-04-14T09:44:20","guid":{"rendered":"https:\/\/www.fma.gv.at\/en\/?page_id=8095"},"modified":"2025-10-16T10:49:39","modified_gmt":"2025-10-16T08:49:39","slug":"disclosure","status":"publish","type":"page","link":"https:\/\/www.fma.gv.at\/en\/pensionskassen\/disclosure\/","title":{"rendered":"Disclosure"},"content":{"rendered":"<?xml encoding=\"utf-8\" ?><p><div class=\"card\">  <div class=\"card-header\" id=\"heading-6a3843939971f\">    <h2 class=\"mb-0\">      <button class=\"btn btn-link btn-block text-left p-0 d-flex align-items-center justify-content-between\" type=\"button\" data-toggle=\"collapse\" data-target=\"#collapse-heading-6a3843939971f\" aria-expanded=\"false\" aria-controls=\"collapse-heading-6a3843939971f\">        <span>Lump Sum Payment Limit<\/span>        <i class=\"fa-solid fa-chevron-down text-primary\" aria-hidden=\"true\"><\/i>      <\/button>    <\/h2>  <\/div>  <div id=\"collapse-heading-6a3843939971f\" class=\"collapse\" aria-labelledby=\"heading-6a3843939971f\">    <div class=\"card-body\"><p><\/p><p>Article 1 para. 2a Pension Companies Act &ndash; <abbr title=\"Pensionskassengesetz\">PKG<\/abbr> <\/p><p>1 January 2026 16,500 Euro<br>1 January 2025 15,900 Euro<br>1 January 2024 15,600 Euro<br>1 January 2023 14,400 Euro<br>1 January 2022 13,200 Euro<br>1 January 2021 12,900 Euro<br>1 January 2020 12,600 Euro (unchanged)<br>1 January 2019 12,600 Euro<br>1 January 2018 12,300 Euro<br>1 January 2017 12,000 Euro (unchanged)<br>1 January 2016 12,000 Euro<br>1 January 2015 11,700 Euro<br>1 January 2014 11,400 Euro (unchanged)<br>1 January 2013 11,400 Euro<br>1 January 2012 11,100 Euro<br>1 January 2011 10,800 Euro<br>1 January 2010 10,500 Euro (unchanged)<br>1 January 2009 10,500 Euro<br>1 January 2008 10,200 Euro<br>1 January 2006 9,900 Euro<br>1 January 2005 9,600 Euro<br>1 January 2002 9,300 Euro<\/p><p>    <\/div>  <\/div><\/div><p>\n<div class=\"card\">  <div class=\"card-header\" id=\"heading-6a3843939979c\">    <h2 class=\"mb-0\">      <button class=\"btn btn-link btn-block text-left p-0 d-flex align-items-center justify-content-between\" type=\"button\" data-toggle=\"collapse\" data-target=\"#collapse-heading-6a3843939979c\" aria-expanded=\"false\" aria-controls=\"collapse-heading-6a3843939979c\">        <span>Unit Costs<\/span>        <i class=\"fa-solid fa-chevron-down text-primary\" aria-hidden=\"true\"><\/i>      <\/button>    <\/h2>  <\/div>  <div id=\"collapse-heading-6a3843939979c\" class=\"collapse\" aria-labelledby=\"heading-6a3843939979c\">    <div class=\"card-body\"><p><\/p><p>Regulation for the Management of the Provision for Administrative Expenses<\/p><p>1 January 2026 167,27 Euro<br>1 January 2025 160,08 Euro<br>1 January 2024 152,50 Euro<br>1 January 2023 141,02 Euro<br>1 January 2022 134,69 Euro<br>1 January 2021 131,80 Euro<br>1 January 2020 128,44 Euro<br>1 January 2019 126,17 Euro<br>1 January 2018 123,83 Euro<br>1 January 2017 121,02 Euro<br>1 January 2016 118,44 Euro<br>1 January 2015 115,39 Euro<br>1 January 2014 112,19 Euro<br>1 January 2013 109,53 Euro<br>1 January 2012 107,11 Euro<br>1 January 2011 103,92 Euro<br>1 January 2010 102,27 Euro<br>1 January 2009 100,94 Euro<br>1 January 2008 98,98 Euro<br>1 January 2007 97,34 Euro<br>1 January 2006 96,02 Euro<br>1 January 2005 93,59 Euro<br>1 January 2004 91,72 Euro<br>1 January 2003 90,55 Euro<br>1 January 2002 87,73 Euro<br>1 January 2001 85,00 Euro<\/p><p>    <\/div>  <\/div><\/div><p>\n<div class=\"card\">  <div class=\"card-header\" id=\"heading-6a384393997ae\">    <h2 class=\"mb-0\">      <button class=\"btn btn-link btn-block text-left p-0 d-flex align-items-center justify-content-between\" type=\"button\" data-toggle=\"collapse\" data-target=\"#collapse-heading-6a384393997ae\" aria-expanded=\"false\" aria-controls=\"collapse-heading-6a384393997ae\">        <span>Upper Limit of Administrative Expenses<\/span>        <i class=\"fa-solid fa-chevron-down text-primary\" aria-hidden=\"true\"><\/i>      <\/button>    <\/h2>  <\/div>  <div id=\"collapse-heading-6a384393997ae\" class=\"collapse\" aria-labelledby=\"heading-6a384393997ae\">    <div class=\"card-body\"><p><\/p><p>Article 16a para. 2 Pension Companies Act &ndash; <abbr title=\"Pensionskassengesetz\">PKG<\/abbr> <\/p><p>1 January 2026 526,91 Euro<br>1 January 2025 504,27 Euro<br>1 January 2024 480,39 Euro<br>1 January 2023 444,22 Euro<br>1 January 2022 424,28 Euro<br>1 January 2021 415,18 Euro<br>1 January 2020 404,59 Euro<br>1 January 2019 397,46 Euro<br>1 January 2018 390,07 Euro<br>1 January 2017 381,21 Euro<br>1 January 2016 373,09 Euro<br>1 January 2015 363,49 Euro<br>1 January 2014 353,40 Euro<br>1 January 2013 345,04 Euro<br>1 January 2012 337,41 Euro<br>1 January 2011 327,36 Euro<br>1 January 2010 322,15 Euro<br>1 January 2009 317,97 Euro<br>1 January 2008 311,81 Euro<br>1 January 2007 306,64 Euro<\/p><p>    <\/div>  <\/div><\/div><p>\n<div class=\"card\">  <div class=\"card-header\" id=\"heading-6a384393997da\">    <h2 class=\"mb-0\">      <button class=\"btn btn-link btn-block text-left p-0 d-flex align-items-center justify-content-between\" type=\"button\" data-toggle=\"collapse\" data-target=\"#collapse-heading-6a384393997da\" aria-expanded=\"false\" aria-controls=\"collapse-heading-6a384393997da\">        <span>Upper Limit of Administrative Expenses<\/span>        <i class=\"fa-solid fa-chevron-down text-primary\" aria-hidden=\"true\"><\/i>      <\/button>    <\/h2>  <\/div>  <div id=\"collapse-heading-6a384393997da\" class=\"collapse\" aria-labelledby=\"heading-6a384393997da\">    <div class=\"card-body\"><p><\/p><p>Article 16a para. 3 Pension Companies Act &ndash; <abbr title=\"Pensionskassengesetz\">PKG<\/abbr> <\/p><p>1 January 2026 175,64 Euro<br>1 January 2025 168,09 Euro<br>1 January 2024 160,13 Euro<br>1 January 2023 148,07 Euro<br>1 January 2022 141,43 Euro<br>1 January 2021 138,39 Euro<br>1 January 2020 134,86 Euro<br>1 January 2019 132,49 Euro<br>1 January 2018 130,02 Euro<br>1 January 2017 127,07 Euro<br>1 January 2016 124,36 Euro<br>1 January 2015 121,16 Euro<br>1 January 2014 117,80 Euro<br>1 January 2013 115,01 Euro<br>1 January 2012 112,47 Euro<br>1 January 2011 109,12 Euro<br>1 January 2010 107,38 Euro<br>1 January 2009 105,99 Euro<br>1 January 2008 103,94 Euro<br>1 January 2007 102,21 Euro<\/p><p>    <\/div>  <\/div><\/div><p>\n\n<div class=\"card\">  <div class=\"card-header\" id=\"heading-6a384393997fe\">    <h2 class=\"mb-0\">      <button class=\"btn btn-link btn-block text-left p-0 d-flex align-items-center justify-content-between\" type=\"button\" data-toggle=\"collapse\" data-target=\"#collapse-heading-6a384393997fe\" aria-expanded=\"false\" aria-controls=\"collapse-heading-6a384393997fe\">        <span>Report on costs <\/span>        <i class=\"fa-solid fa-chevron-down text-primary\" aria-hidden=\"true\"><\/i>      <\/button>    <\/h2>  <\/div>  <div id=\"collapse-heading-6a384393997fe\" class=\"collapse\" aria-labelledby=\"heading-6a384393997fe\">    <div class=\"card-body\"><p><\/p><p>Report on costs related to the administration of pension fund commitments and severance pay entitlements<\/p><p>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=7575&nonce=efb694ba71c01dd0\" class=\"internal single-document-reference piwik_download\">Bericht Kosten PK und BVK (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>277,7 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<\/p><p>    <\/div>  <\/div><\/div><p>\n<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":60,"featured_media":0,"parent":7874,"menu_order":2,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"class_list":["post-8095","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - 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