The basic rule is that the termination benefit accumulated during the marriage is divided equally between the spouses. The transfer of occupational pension assets between the spouses on the basis of this division has no tax consequences.
If the marriage is dissolved by divorce, the retirement assets accumulated in the second pillar during the marriage are divided in accordance with the statutory provisions, with half of the accumulated capital being divided between the spouses.
If a spouse is unable to continue their pension provision appropriately after the divorce, they are entitled to pension maintenance from the divorced spouse
How are pension arrangements made after a divorce? After a divorce, entitlements in pension funds, vested benefits accounts and policies are generally divided equally between the former spouses if they were acquired during the marriage.
Who is entitled to receive OASI childcare credits? OASI childcare credits are intended to support the retirement provision of parents who look after their children