Dr Marco Arteaga
Areas of practice
Dr Marco Arteaga deals with all matters relating to occupational pensions, including tax, commercial, accounting, insolvency, social security and insurance law and all related actuarial, business administration and personnel policy aspects, which may arise when introducing or designing occupational pension schemes. He further deals with all pension-related issues raised by the involved pension providers and the typical financing instruments, such as direct insurance, reinsurance and collective insurance policies, pension funds, municipal, state and church supplementary pension funds and contractual trust arrangements (CTAs).
Vita
Dr Marco Arteaga studied business administration and law in Wiesbaden and Mainz (both Germany) and received his doctorate from the University of Cologne (Germany) for a thesis on a topic regarding insolvency insurance for shareholder-employees’ occupational pensions. He has several years of experience working in managerial functions in occupational pension consulting and in the life insurance industry and sits on various association committees. Furthermore, he has advised the German federal government on the Occupational Pension Strengthening Act (2017). Marco Arteaga has published extensively in the relevant fields of law, is a member of the German Occupational Pension Association (aba), the Scientific Board of the German Insurance Science and Design Association (GVG) and a member and spokesperson of "Eberbacher Kreis", an association of lawyers from large national and international law firms whose focus area is occupational pension schemes.
Honors and distinctions
- JUVE Guide 2024/2025: Awarded "Leading Name in Labour Law" (first awarded in 2023/2024) and listed under "Frequently Recommended" in "Labour Law" (first listed in 2017/2018, "particularly experienced in occupational pension law")
- The Legal 500 Germany 2024: Recommendation in the category “Insurance law – advice for insurance companies” and mention in the category "Labour Law" (first recommendation in 2022)
- The Legal 500 Germany 2024: Recommendation in the category "Commercial Administrative Law"
- Lexology Index 2024: Recommendation "Global Leader" in "Labour Employment & Benefits - Pensions & Benefits" (first recommendation in 2022)
- Best Lawyers 2026: Recommendations in the sections "Employee Benefits Law" and "Labor and Employment Law" (first recommendation in 2020)
- Personalmagazin (2017): One of the “40 leading HR experts”
Clients
- Advising on the reduction of pension provisions without encroaching upon acquired rights: extending the planned pension payments by granting payment-by-instalment options in the occupational pension scheme; immediate balance sheet relief through reduction of pension provisions
- Advising on balance sheet relief in conjunction with an encroachment upon acquired rights as part of a restructuring: group-wide removal of future service from existing pension commitments; focus on the group’s financial position, immediate balance sheet relief on a large scale
- Advising on an immediate increase in liquid funds by retransferring CTA funds: measure to retransfer trust funds from a contractual trust arrangement (CTA) to the sponsoring undertaking, releasing large amounts of liquid funds
- Advising on a collective bargaining agreement replacing existing arrangements in order to reduce pension provisions: harmonisation of a large number of pension schemes within a group of companies and simultaneous reduction of future pension increases, making use of the increased encroachment rights granted to bargaining parties as compared to the German Federal Labour Court’s three-step theory for encroachments by works agreement
- Advising on how to facilitate M&A transactions by spinning off company pension schemes: isolated or combined release of the sold business from pension obligations by means of a spin-off under transformation law or through co-debtor models in conjunction with external financing via a trust
- Advising on how to relieve the voluntary insurance schemes handled by supplementary pension funds: transferring funds from the compulsory insurance business to the voluntary insurance schemes whose provisions are to be covered pursuant to the rules defined in the German Insurance Supervisory Act, thereby avoiding immediate special contributions
- Advising on claims for damages against a former management board member: making the board member’s pension available as part of the assets involved in the damages negotiations
- Advising on how to achieve a more favourable valuation of reinsured pension schemes in an M&A transaction: benefitting from the more advantageous rules for fully reinsured pension schemes in the context of an M&A transaction, in lieu of the standard valuation of reinsurance policies at “market value”
- Advising on the “conversion of pension provisions into equity”: model project in cooperation with one of the “Big Four” audit firms aimed at immediately improving the balance sheet (higher equity) through an outsourcing transaction via a generally endowed pension fund with a view to recapitalising the company
- Advising on an “alternative financing model for civil servants’ pensions”: drafting and negotiating an alternative financing model using a pension fund for a higher federal authority’s obligations
- Advised the German Federal Ministry of Labour and Social Affairs in 2015/2016 in connection with the preparations for the “Occupational Pension Strengthening Act”, in particular with regard to the introduction of the “pure defined-contribution commitment” and the “option systems” designed to automatically include the entire workforce into the deferred compensation scheme
Publications
- Sozialpartnermodelle und reine Beitragszusagen nach dem Betriebsrentenstärkungsgesetz von 2018, in: Schreiner/Von Steinau-Steinrück (Hrsg.), Arbeitsrecht in der anwaltlichen Praxis – Festschrift für Axel Braun, C.H. Beck, 2024, S. 39-46 (gemeinsam mit Pia Rademaker)
- Gelingt der Durchbruch für die Sozialpartnermodelle in der betrieblichen Altersversorgung?, in: Weiterdenken: Recht an der Schnittstelle zur Medizin - Festschrift für Hermann Plagemann, C.H. Beck, 2020, S. 617-629
- Herausgeber des Werkes Praxishandbuch Betriebsrentenstärkungsgesetz: Die neue betriebliche Altersversorgung (gemeinsam mit Dr. Annekatrin Veit & Manuel Baroch Castellvi), Verlag de Gruyter, 2018
- Flexible Mindesleistungsgarantien bei der beitragsorientierten Leistungszusage, in: Der Betrieb (DB) 2019, Heft 3/2019, S. 127-131 ( gemeinsam mit Prof. Dr. Peter Hanau)
- Warum so viel Angst vor der Betriebsrentenreform?, in: Blog Handelsblatt Rechtsboard am 24.08.2015 (gemeinsam mit Dr. Annekatrin Veit)
- Was soll daran unsolidarisch sein?, in:dpn Deutsche Pensions & Investmentnachrichten 2015, Ausgabe April-Mai, S. 63 ff.
- Ein Machtkampf mit offenem Ausgang, in: Versicherungswirtschaft 2015, S. 18 ff.
- Die reine Beitragszusage soll kommen, in: Der Betrieb (DB) 2015, S. 615 ff. (gemeinsam mit Prof. Dr. Peter Hanau)
- Fortlaufende Kommentierung des EStG §§ zur betrieblichen Altersversorgung sowie zum Altersvermögensgesetz, in: Einkommensteuergesetz Kommentar, herausgegeben von Klaus Korn, Stollfuß Verlag (gemeinsam mit Dr. Annekatrin Veit)
- Wie die Betriebsrentenreform gelingen kann, in: Der Betrieb (DB) 2015, S. 2446 ff. (gemeinsam mit Prof. Dr. Peter Hanau)
- Der Gordische Knoten bei den Betriebsrenten, in: Der Betrieb (DB) 2015, S. 5
- Spannende Debatte im Vorfeld der BetrAVG-Novelle, in: Platow Recht 2015, Ausgabe 48/2015, S. 7
- Große Potenziale im Vorsorgegeschäft - Kollektive Lösungen in der betrieblichen Altersversorgung bieten Chancen für den Klein- und Mittelstand, in: Versicherungswirtschaft 2014, S. 40 ff. (mit Dr. Christian Schareck)
- Herausgeberschaft des Werkes Entgeltumwandlung - Mit System zu höheren Durchdringungsquoten im Mittelstand (gemeinsam mit Prof. Dr. Peter Hanau, Prof. Dr. Volker Rieble & Dr. Annekatrin Veit), Verlag Dr. Otto Schmidt KG, 2014
- Herausgeber des Werkes Checkbuch Geschäftsführer-Altersversorgung, Verlag Dr. Otto Schmidt KG, 2000
Lectures
- 25.01.2024: bAV Lunch #10 - "Inflationsbedingter Handlungsbedarf bei der bAV im Lichte der aktuellen Rechtsprechung"
- 19.10.2023: bAV Lunch #9 I Neue bAV-Rechtsprechung zwingt zum Nachdenken
- 28.03.2023: DGFP // Jahrestagung Betriebliche Altersversorgung in Koopertation mit dem Eberbacher Kreis 2023
- 19.01.2023: bAV-Lunch #7
- 12.09.2022: bAV Lunch #6 I „bAV im Tagesgeschäft der Personalabteilung“
- 21.06.2022: Kongress am 21. Juni 2022 in Berlin „Leinen los, Sozialpartnermodelle!“ I Eberbacher Kreis
- 12.05.2022: bAV-Lunch #5 I Aktuelles zur Bilanzierung von Versorgungsverpflichtungen
- 26.01.2022: Webinar baV Lunch #4
- 23.11.2021: Sonder-Webinar zu den Themen „BBG-Absenkung“ und „Update rentenpolitische Beschlüsse der Koalition"
Memberships
- German Occupational Pension Association (aba)
- German Insurance Science and Design Association (GVG)
- Eberbacher Kreis
Prof. Dr Tobias Leidinger
Partner
Dusseldorf
Kerstin Gröne
Partner
Cologne
Elisa Röhr
Associate
Dusseldorf
Dr Frederic Tewes
Senior Associate
Dusseldorf
Alexander F. Liebing, LL.M.
Counsel
Leipzig
Dr Franziska Klaß-Dingeldey, MLE
Senior Associate
Hanover
Hannah-Laura Schütte
Senior Associate
Stuttgart, Dusseldorf
Jan Hansen
Senior Associate
Cologne
Dr Paul Gooren, LL.M. (Chicago)
Partner
Berlin
Martina Ziffels
Counsel
Hamburg
Prof. Dr Robert von Steinau-Steinrück
Partner
Berlin
Dr Annekatrin Veit
Partner
Munich
Klaus Thönißen, LL.M. (San Francisco)
Partner
Essen
Nina Stephan
Counsel
Essen
Sandra Sfinis
Partner
Hamburg
Dr Volker Schneider
Partner
Hamburg
Dr Eva Maria K. Rütz, LL.M.
Partner
Dusseldorf, Cologne
Michael Rinke
Of Counsel
Cologne
Henner M. Puppel
Partner
Essen
Tobias Osseforth, Mag. rer. publ.
Partner
Munich
Katharina Müller-Ehrlichmann, LL.M. oec.
Partner
Cologne
Dr Alexander Mönnig, LL.M. (Manchester), E.M.L.E.
Counsel
Hamburg
Dr Andreas Meyer-Landrut
Of Counsel
Dusseldorf
Dr Stephen Lampert
Counsel
Munich
Dr Stefan Kobes
Partner
Berlin
Dr Rut Herten-Koch, M.A.
Partner
Berlin
Dr Thomas Gohrke
Partner
Hanover, Leipzig
Dr Martin Fleckenstein
Partner
Berlin
Sebastian Fedder
Partner
Hamburg
Dr Gernot-Rüdiger Engel
Partner
Hamburg
Christian Dworschak
Partner
Munich
Nadine Ceruti
Counsel
Frankfurt a.M.
Axel Braun
Partner
Cologne
Achim Braner
Partner
Frankfurt a.M.
Lars Bollensen
Partner
Hamburg
Dr Marco Arteaga
Partner
Frankfurt a.M.
Volker von Alvensleben
Of Counsel
Hamburg
Dr Stefan Altenschmidt, LL.M. (Nottingham)
Partner
Dusseldorf
Hans-Christian Ackermann
Partner
Dusseldorf
Dr Jan-Moritz M. Hahn
Associate
Leipzig
Daniel Stracke
Associate
Berlin
Hannah Aigner
Senior Associate
Munich
Kevin Brinkmann, LL.M.
Senior Associate
Hamburg
Nina Klünker, LL.M. (KCL)
Associate
Berlin
Jan Hufert
Associate
Hamburg
Leif Born
Senior Associate
Essen
Caroline Ackermann
Counsel
Munich
Christoph Schnoor
Senior Associate
Hamburg
Jens Kaiser
Senior Associate
Leipzig
Morten Steimann
Associate
Essen
Dr Sabrina Desens
Partner
Leipzig
Janina Ott
Senior Associate
Stuttgart
Marx Dauth, LL.M.
Partner
Cologne
Paulina Noppeney
Associate
Berlin
Kristina Gutzke
Associate
Hamburg
Lukas Erdmann
Associate
Berlin
Johannes Kugler
Associate
Munich
Charlotte Elsner
Associate
Dusseldorf
Simon Alscher
Associate
Frankfurt a.M.
Dr Sandra Bausch
Senior Associate
Stuttgart
Paul Schreiner
Partner
Cologne, Essen
Elaine Tolksdorf
Associate
Hamburg
Caroline Risse
Senior Associate
Berlin
Gina Susann Kriwat
Associate
Cologne
Kerstin Belovitzer-Franz
Counsel
Stuttgart
Marielle Lorraine
Associate
Munich
Daniel Zintl
Partner
Leipzig
Dr Astrid Schnabel, LL.M. (Emory)
Partner
Hamburg
Dr Barbara Schmidt
Partner
Leipzig
Dr Rolf Kobabe
Partner
Hamburg
Dr Jan-David Jäger
Senior Associate
Leipzig
Jenny Schindler
Senior Associate
Munich
Tobias Jedermann
Associate
Leipzig
Dr Clara Schulze Velmede
Associate
Leipzig
Dr Delia Jusciak
Associate
Leipzig
Dr Dorothea Fleckner
Associate
Hamburg
Daniel Greger
Senior Associate
Hamburg
Dr Maximilian Kressner, M.Jur. (Oxford)
Partner
Singapore
Pauline Müller
Senior Associate
Dusseldorf
Ann-Marie Jüttner
Senior Associate
Stuttgart
Dr Lisa Kraayvanger
Senior Associate
Hanover
Melina Stamm, LL.M. (Paris)
Associate
Frankfurt a.M.
Sabrina Rosbroj
Associate
Singapore
Dr Christoph Corzelius
Senior Associate
Cologne
Andrea Heim
Senior Associate
Stuttgart
Sarah Peuser
Associate
Leipzig
Lena Barry
Legal Consultant
Leipzig
Ngoc Nhu Nguyen
Associate
Leipzig
Kati Gütschow
Associate
Dusseldorf
Julia Walther
Associate
Leipzig
Robert Pacholski
Senior Associate
Leipzig
Clara von Wolffersdorff
Associate
Leipzig
Henrik Fischer
Associate
Leipzig
Pia Analena Wieberneit
Senior Associate
Essen
Peter Holan
Associate
Hamburg
Nina Eckardt
Senior Associate
Dusseldorf
Dr Martin Kolmhuber
Counsel
Cologne
Janis Rentrop
Associate
Cologne
Prof. Dr Johannes Beermann
Of Counsel
Berlin
Denis Miller
Associate
Berlin
Sabrina Behbehani
Associate
Munich
Sophie Haeberlein
Associate
Leipzig
Jan Zimmer
Senior Associate
Singapore
Leif Dustin Schneider
Counsel
Ho Chi Minh City
Fabian Lorenz, M.A.
Partner
Bangkok
Dr Florian Hensel, LL.M.
Associate
Munich
Cyrielle Therese Ax
Senior Associate
Frankfurt a.M.
Jan Spiering, LL.M. Taxation
Associate
Hanover
Susanne Burkert-Vavilova
Counsel
Essen
Lukas Paetzold
Senior Associate
Dusseldorf
Dr Elisabeth Sechtem
Senior Associate
Munich
Julie Schwarz, LL.M. (Georgetown)
Associate
Kuala Lumpur
Hla Yadanar Win
Associate
Yangon
Prof. Dr Herbert Willems
Partner
Essen
Magnus Wessels
Associate
Essen
Jana Anna Voigt
Senior Associate
Dusseldorf
Thorsten Tilch
Senior Associate
Leipzig
Thiri May Thu
Associate
Yangon
Andre Schüttauf
Senior Associate
Essen
Dr Isabel Schäfer
Senior Associate
Hamburg
Amelie Räpple, LL.M. (Berkeley)
Associate
Hamburg
Theresa Oesch
Senior Associate
Leipzig
Dr Anna Mayr
Senior Associate
Hamburg
Grégory Maricle
Senior Associate
Luxembourg
Dominik Ledwon, LL.M. (Norwich)
Senior Associate
Cologne
Nils Kramer
Senior Associate
Essen
Shi Yin Khoo, M.A. (Cantab)
Senior Associate
Kuala Lumpur
Kathy Just
Associate
Frankfurt a.M.
Swe Yee Htun
Associate
Yangon
Rolf Corsten
Of Counsel
Dusseldorf