Who has the best pension scheme?

There is no objectively best scheme; it depends on what you want to achieve. A few considerations:

• If you want certainty and risk sharing, a collective second-pillar scheme fits better.
• If you want flexibility, low administrative burden and choice per employee, a third-pillar solution fits better.
• If you fall under a cao or industry pension fund, the choice is partly made for you.

What often decides it in practice: do your employees understand the scheme? A scheme nobody grasps doesn't work as a benefit. Discuss your situation in an introduction.