The pension schemes of the liberal professions for members of professional associations
Part of the structured system of retirement pension schemes
The professional pension schemes of the liberal professions are part of the structured system of retirement pension schemes in the Federal Republic of Germany. The professional pension schemes for the liberal professions only exist for the members of special professional associations (Berufskammern) as there are physicians, pharmacists, architects, notaries, lawyers, tax consultants, veterinaries, chartered accountants, dentists and psychological psychotherapists.
Following the leading opinion there are three positive elements which come along with the concept of a liberal profession:
- professional independance (not the equivalence of economical independance),
- furnishing personal services,
- furnishing of mainly intellectual services that are based on qualified education as well as one negative element of distinction:
- no business.