Summary: By introducing the 10% supplementary increase to health insurance contributions, the government has started off on the right course by thereby limiting the cost increase of contributions the insured would otherwise have had to pay at an advanced age. It would nevertheless have been desirable if a more flexible and freer use of the funds saved had been given to making an individual contribution allowance. The model presented clearly shows the potential that is inherent in a more flexible use these available means.
If in accordance with the government’s proposed transitional ruling the individual appreciation values in the example calculations are reduced by the proportionate amount of the funds to be still used today and for the transitional period given under §12a Abs. 3 VAG, the result would be similar. However, on account of the reduced amount of funds available during the transitional term, an even thriftier handling of the appreciation values would need to be given some consideration (for example, by extending the savings term).