{"id":666,"date":"2025-09-03T08:38:00","date_gmt":"2025-09-03T06:38:00","guid":{"rendered":"https:\/\/moore-salzburg-gmbh.eu.moore-global.com\/?p=666"},"modified":"2025-12-16T14:05:51","modified_gmt":"2025-12-16T13:05:51","slug":"teilpension-altersteilzeit","status":"publish","type":"post","link":"https:\/\/www.moore-salzburg.at\/tr\/teilpension-altersteilzeit\/","title":{"rendered":"K\u0131smi emeklilik ve k\u0131smi emeklilik"},"content":{"rendered":"<p>\u201eK\u0131smi emeklilik\u201c ve 1 Ocak 2026'dan itibaren k\u0131smi emeklili\u011fe ili\u015fkin de\u011fi\u015fiklikler getiren yasa de\u011fi\u015fikli\u011fi 24 Temmuz 2025 tarihli Federal Hukuk Gazetesi'nde yay\u0131mland\u0131 (Federal Hukuk Gazetesi I No. 47\/2025). En \u00f6nemli i\u00e7erik ve de\u011fi\u015fiklikleri sizin i\u00e7in \u00f6zetledik.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">K\u0131smi emeklilik<\/h2>\n\n\n\n<p>Sigortal\u0131lar\u0131n \u00e7al\u0131\u015fma hayat\u0131ndan kademeli olarak emekli olmalar\u0131n\u0131 sa\u011flamak amac\u0131yla, (erken) emeklilik ayl\u0131\u011f\u0131 i\u00e7in gerekli \u015fartlar\u0131 yerine getirenlere 2026 y\u0131l\u0131ndan itibaren \u00e7al\u0131\u015fmaya devam etmenin yan\u0131 s\u0131ra (azalt\u0131lm\u0131\u015f) emeklilik ayl\u0131\u011f\u0131 alma f\u0131rsat\u0131 verilecektir. <strong>Koridor ayl\u0131\u011f\u0131, a\u011f\u0131r i\u015f ayl\u0131\u011f\u0131, uzun vadeli sigortal\u0131 ayl\u0131\u011f\u0131 veya normal ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131n\u0131 \u201ek\u0131smi ayl\u0131k\u201c olarak talep etmek i\u00e7in<\/strong> (yani tam emekli maa\u015f\u0131n\u0131n belirli bir y\u00fczdesine). Bu, yar\u0131 zamanl\u0131 \u00e7al\u0131\u0122maya devam ederken emekli ayl\u0131\u011f\u0131n\u0131n bir k\u0131sm\u0131n\u0131n ayl\u0131k olarak \u00f6denmesi anlam\u0131na gelmektedir. Bu model, nihai emeklilik tutar\u0131 \u00fczerinde olumlu etkileri olan sigorta s\u00fcreleri ve katk\u0131 paylar\u0131 olu\u015fturmaya devam etmektedir. \u00d6n ko\u015ful, \u00e7al\u0131\u015fan ve i\u015fveren aras\u0131nda bir anla\u015fma (yasal bir hak yoktur) ve \u00f6nceki \u00e7al\u0131\u015fma saatlerinde en az 25 % ve en fazla 75 % oran\u0131nda kan\u0131tlanabilir bir azalmad\u0131r:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u00c7al\u0131\u015fma saatlerindeki azalman\u0131n kapsam\u0131<\/td><td>K\u0131smi emeklilik maa\u015f\u0131n\u0131n kapsam\u0131<\/td><\/tr><tr><td>25 % ile 40 % aras\u0131nda<\/td><td> 25 Mevcut emeklilik hesab\u0131 kredisinin %'si<\/td><\/tr><tr><td>41 % ile 60 % aras\u0131nda <\/td><td>50 Mevcut emeklilik hesab\u0131 kredisinin %'si<\/td><\/tr><tr><td>61 % ile 75 % aras\u0131nda<\/td><td>75 Mevcut emeklilik hesab\u0131 kredisinin %'si<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Dikkat<\/strong>Planlanan yeni \u201ek\u0131smi emeklilik\u201c, koridor emeklilik ya\u015f\u0131na ula\u015ft\u0131ktan sonra \u201euzat\u0131lm\u0131\u015f k\u0131smi emeklilik\u201c i\u00e7in ayn\u0131 ad\u0131 ta\u015f\u0131yan \u00f6nceki AMS yard\u0131m\u0131 ile kar\u0131\u015ft\u0131r\u0131lmamal\u0131d\u0131r. \u00d6nceki \u201ek\u0131smi emeklili\u011fin\u201c aksine, 2026\u201edan itibaren m\u00fcmk\u00fcn olan \u201ck\u0131smi emeklilik\" ger\u00e7ek bir emekliliktir, yani emeklilik sigortas\u0131 kurumu taraf\u0131ndan verilir.<\/p>\n\n\n\n<p>K\u0131smi emeklili\u011fin getirilmesi, emeklilik adaylar\u0131 i\u00e7in \u201eesnek \u00e7al\u0131\u015fma ve emeklilik kombinasyonu\u201c i\u00e7in olas\u0131 varyantlar\u0131n \u201eyelpazesine\u201c bir se\u00e7enek daha ekliyor. A\u015fa\u011f\u0131daki varyantlar d\u00fc\u015f\u00fcn\u00fclebilir (ya\u015fa, sigortal\u0131l\u0131k s\u00fcresine, i\u015fverenle anla\u015fma yoluyla istenen veya olas\u0131 \u00e7al\u0131\u015fma kapsam\u0131na vb. ba\u011fl\u0131 olarak):<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u201eEmeklilik ya\u015f\u0131ndaki\u201c ki\u015filer i\u00e7in olas\u0131 varyantlar\u201c<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Erken emeklilik maa\u015f\u0131 i\u00e7in uygunluk ko\u015fullar\u0131n\u0131n yerine getirilmesi, ancak daha \u00f6nce oldu\u011fu gibi normal \u015fekilde \u00e7al\u0131\u015fmaya devam edilmesi (emekli maa\u015f\u0131 almadan)<\/li>\n\n\n\n<li>Tam erken emeklilik maa\u015f\u0131 almak ve yar\u0131 zamanl\u0131 \u00e7al\u0131\u015fmak<\/li>\n\n\n\n<li>Standart emeklilik ya\u015f\u0131na ula\u015fm\u0131\u015f, ancak normal \u015fekilde \u00e7al\u0131\u015fmaya devam eden (emekli maa\u015f\u0131 almadan)<\/li>\n\n\n\n<li>Standart emeklilik ya\u015f\u0131na ula\u015fm\u0131\u015f, tam standart emekli maa\u015f\u0131 alan ve bunun yan\u0131nda \u00e7al\u0131\u015fmaya devam eden<\/li>\n\n\n\n<li>2026'dan itibaren YEN\u0130: Erken emeklilik maa\u015f\u0131 veya standart emekli maa\u015f\u0131n\u0131 k\u0131smi emekli maa\u015f\u0131 olarak al\u0131n (emekli maa\u015f\u0131n\u0131n 25 % ila 75 %'si, yar\u0131 zamanl\u0131 25 % ila 75 %'si)<\/li>\n<\/ul>\n\n\n\n<p><strong>Pratik ipucu<\/strong>\u015eirketler, bireysel durumlarda hangi se\u00e7ene\u011fin mali a\u00e7\u0131dan en faydal\u0131 olaca\u011f\u0131 konusunda \u00e7al\u0131\u015fanlara \u00f6zel tavsiyelerde bulunurken \u00f6l\u00e7\u00fcl\u00fc davranmal\u0131d\u0131r. Emeklilik d\u00fczenlemeleri son derece karma\u015f\u0131kt\u0131r ve i\u015fverenler emeklilik hukukunun kapsaml\u0131 bir de\u011ferlendirmesi i\u00e7in gereken t\u00fcm bilgilere nadiren sahiptir. Bu nedenle, personel\/kadro dairesinin emeklilik dan\u0131\u015fmanl\u0131\u011f\u0131 ile ilgili sorular\u0131 harici dan\u0131\u015fmanl\u0131k merkezlerine - \u00f6rne\u011fin \u0130\u015f\u00e7i Odas\u0131n\u0131n sosyal hukuk departman\u0131na veya Emeklilik Sigortas\u0131 Kurumuna (PVA) - veya bu kurumlar taraf\u0131ndan yay\u0131nlanan bilgi materyallerine y\u00f6nlendirmesi tavsiye edilir. PVA kendi ana sayfas\u0131nda bir <a href=\"https:\/\/www.pv.at\/web\/pension\/pensionsarten\/teilpension\" target=\"_blank\" rel=\"noreferrer noopener\">K\u0131smi emeklilik hakk\u0131nda ayr\u0131nt\u0131l\u0131 bilgi i\u00e7eren bro\u015f\u00fcr<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">K\u0131smi emeklilikte de\u011fi\u015fiklikler<\/h2>\n\n\n\n<p>1 Ocak 2026'dan itibaren a\u015fa\u011f\u0131daki tedbirlerin k\u0131smen y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lmas\u0131 planlanmaktad\u0131r (\u00a7 27, \u00a7 28, \u00a7 79 para. 189, \u00a7 82 para. 8 AlVG):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Azami k\u0131smi emeklilik yard\u0131m\u0131 hak sahipli\u011fi s\u00fcresinin kademeli olarak azalt\u0131lmas\u0131<\/strong> s\u00fcrekli k\u0131smi emeklilik i\u00e7in <strong>be\u015f y\u0131ldan \u00fc\u00e7 y\u0131la kadar<\/strong> (koridor emeklili\u011fi i\u00e7in uygunluk ko\u015fullar\u0131n\u0131 yerine getirmeden \u00f6nce veya standart emeklilik ya\u015f\u0131na ula\u015fmadan \u00f6nce):\n<ul class=\"wp-block-list\">\n<li>K\u0131smi emeklilik yard\u0131m\u0131n\u0131n 2026'da ba\u015flamas\u0131: 4,5 y\u0131l,<\/li>\n\n\n\n<li>K\u0131smi emeklilik yard\u0131m\u0131n\u0131n 2027'de ba\u015flamas\u0131: 4 y\u0131l,<\/li>\n\n\n\n<li>K\u0131smi emeklilik yard\u0131m\u0131n\u0131n 2028'de ba\u015flamas\u0131: 3,5 y\u0131l,<\/li>\n\n\n\n<li>K\u0131smi emeklilik yard\u0131m\u0131n\u0131n 2029'dan itibaren ba\u015flamas\u0131: 3 y\u0131l.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Gerekli i\u015fsizlik sigortas\u0131 s\u00fcrelerinde kademeli art\u0131\u015f<\/strong> k\u0131smi emeklilikten \u00f6nce 15 y\u0131ldan (780 hafta) 1 Ocak 2029 itibariyle 17 y\u0131la (884 hafta) \u00e7\u0131kar\u0131lacakt\u0131r.<\/li>\n\n\n\n<li><strong>\u00dcst de\u011ferin yeniden tan\u0131mlanmas\u0131 <\/strong>(01.01.2026 tarihinden itibaren s\u00fcrekli k\u0131smi emeklilik i\u00e7in): Maa\u015f e\u015fitlemesinin hesaplanmas\u0131na ili\u015fkin \u00fcst de\u011fer (12 ayl\u0131k ortalama) art\u0131k sadece a\u015fa\u011f\u0131daki de\u011ferler esas al\u0131narak hesaplanacakt\u0131r <strong>Normal \u00e7al\u0131\u015fma saatleri i\u00e7in \u00fccretlendirme<\/strong> (\u00f6zellikle fazla mesai ve fazla mesai toplu \u00f6demeleri hari\u00e7).<\/li>\n\n\n\n<li><strong>AMS de\u011fi\u015ftirme oran\u0131n\u0131n azalt\u0131lmas\u0131<\/strong> 01.01.2026 tarihinden itibaren s\u00fcrekli k\u0131smi emeklilik i\u00e7in<strong>, ila 80 % <\/strong>2026 ila 2028 y\u0131llar\u0131 aras\u0131nda (90 % 2029'dan itibaren tekrar uygulanacakt\u0131r).<\/li>\n\n\n\n<li><strong>K\u0131smi emeklilikle birlikte bir i\u015fte \u00e7al\u0131\u015fmaya ba\u015flanmas\u0131 halinde k\u0131smi emeklilik yard\u0131m\u0131n\u0131n iptali<\/strong>K\u0131smi emeklilik \u00f6dene\u011fi (\u00fccret e\u015fitlemesi dahil) ve tam SI katk\u0131 esas\u0131n\u0131n uygulanmas\u0131, \u00e7al\u0131\u015fan\u0131n k\u0131smi emeklili\u011fe ek olarak ba\u015fka bir i\u015fveren i\u00e7in \u00e7al\u0131\u015ft\u0131\u011f\u0131 aylar i\u00e7in \u00a7 28 AlVG uyar\u0131nca feragat edilir (istisna: bu istihdam k\u0131smi emeklili\u011fin ba\u015flamas\u0131ndan \u00f6nceki y\u0131l i\u00e7inde zaten d\u00fczenli olarak ger\u00e7ekle\u015ftirilmi\u015ftir). \u00c7al\u0131\u015fan AMS'ye bildirimde bulunmakla y\u00fck\u00fcml\u00fcd\u00fcr. Bu ikincil istihdam yasa\u011f\u0131, 1 Ocak 2026 tarihinde veya sonras\u0131nda ba\u015flayan k\u0131smi emeklilik i\u00e7in derhal ge\u00e7erlidir. Ancak, 2026\u201edan \u00f6nce ba\u015flayan k\u0131smi emeklilik d\u00f6nemleri i\u00e7in d\u00fczenleme yaln\u0131zca 1 Temmuz 2026\u201cdan itibaren gecikmeli olarak uygulan\u0131r, yani k\u0131smi emeklilik yard\u0131mlar\u0131na zarar veren \"k\u0131smi emeklilik\" istihdam\u0131n\u0131n sona ermesi i\u00e7in alt\u0131 ayl\u0131k bir ge\u00e7i\u015f a\u015famas\u0131 mevcuttur.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u00d6nemli not:<\/strong><br>AlVG'nin 27 ve 28. Maddeleri k\u0131smi emeklilik yard\u0131mlar\u0131n\u0131n AMS'ye g\u00f6re gerekliliklerini d\u00fczenlemekte ve genel olarak i\u015f hukuku taraf\u0131n\u0131 etkilenmeden b\u0131rakmaktad\u0131r. Bu nedenle, izinsiz ikincil istihdam nedeniyle k\u0131smi emeklilik yard\u0131mlar\u0131n\u0131n kesilmesinin, \u00e7al\u0131\u015fan ile \u015firket aras\u0131ndaki ili\u015fkide \u00fccret tazminat\u0131 hakk\u0131n\u0131 otomatik olarak ortadan kald\u0131r\u0131p kald\u0131rmad\u0131\u011f\u0131 yasal olarak kesin de\u011fildir. Bu nedenle, tedbirli olmak ad\u0131na, k\u0131smi emeklilik s\u00f6zle\u015fmesine buna ili\u015fkin bir h\u00fck\u00fcm eklenmesi \u00f6nemle tavsiye edilir.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"Schnellcheck\">G\u00fcncelleme - K\u0131smi emeklili\u011fe ili\u015fkin h\u0131zl\u0131 kontrol<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>K\u0131salt\u0131lm\u0131\u015f finansman s\u00fcresi<\/strong>2026'dan itibaren s\u00fcrekli k\u0131smi emeklilik planlar\u0131 i\u00e7in ge\u00e7erlidir: Azami s\u00fcbvansiyonlu k\u0131smi emeklilik s\u00fcresi kademeli olarak be\u015f y\u0131ldan \u00fc\u00e7 y\u0131la indirilmektedir (2026: 4,5 y\u0131l, 2027: 4 y\u0131l, 2028: 3,5 y\u0131l, 2029'dan itibaren: 3 y\u0131l). 2026'dan 2028'e ge\u00e7i\u015f a\u015famas\u0131nda, standart emeklilik ya\u015f\u0131na ula\u015fmadan be\u015f y\u0131l \u00f6nce k\u0131smi emeklili\u011fe ba\u015flamak m\u00fcmk\u00fcn olmaya devam edecektir, ancak AMS yaln\u0131zca ilgili azalt\u0131lm\u0131\u015f s\u00fcre i\u00e7in k\u0131smi emeklilik yard\u0131m\u0131 verecektir.<\/li>\n\n\n\n<li><strong>Daha uzun istihdam \u00f6ncesi d\u00f6nem gerekli<\/strong>Ba\u015flang\u0131\u00e7 tarihi 2026 olan s\u00fcrekli k\u0131smi emeklilik i\u00e7in ge\u00e7erlidir: K\u0131smi emeklili\u011fin ba\u015flang\u0131c\u0131ndan \u00f6nceki son 25 y\u0131l i\u00e7inde i\u015fsizlik sigortas\u0131 kapsam\u0131ndaki \u00e7al\u0131\u015fma s\u00fcreleri 2029 y\u0131l\u0131na kadar kademeli olarak 780 haftadan 884 haftaya (yani 15 y\u0131ldan 17 y\u0131la) y\u00fckselecektir.<\/li>\n\n\n\n<li><strong>\u00dccret e\u015fitlemesi i\u00e7in yeni \u201e\u00fcst de\u011fer\u201c hesaplama mant\u0131\u011f\u0131<\/strong>2026\u201edan itibaren s\u00fcrekli k\u0131smi emeklilik planlar\u0131 i\u00e7in ge\u00e7erlidir: Alt de\u011ferin hesaplanmas\u0131na benzer \u015fekilde, fazla mesai ve toplu olarak kararla\u015ft\u0131r\u0131lan fazla mesai art\u0131k \u00fcst de\u011ferin belirlenmesinde dikkate al\u0131nmayabilir. Her \u015fey dahil \u00f6demeler s\u00f6z konusu oldu\u011funda AMS, toplu s\u00f6zle\u015fme kapsam\u0131ndaki fazla mesai ve ek saatlerin matematiksel olarak \u201csoyulmas\u0131\" gerekti\u011fi g\u00f6r\u00fc\u015f\u00fcndedir. \u00d6te yandan, k\u0131smi zamanl\u0131 fazla mesai b\u00fcy\u00fck olas\u0131l\u0131kla dikkate al\u0131nmak zorunda olacakt\u0131r (ancak muhtemelen k\u0131smi zamanl\u0131 fazla mesai primleri olmadan - AMS'den bu konuda a\u00e7\u0131klama beklenmektedir).<\/li>\n\n\n\n<li><strong>AMS de\u011fi\u015ftirme oran\u0131n\u0131n azalt\u0131lmas\u0131<\/strong>2026'dan itibaren ba\u015flayan s\u00fcrekli k\u0131smi emeklilik programlar\u0131 i\u00e7in ge\u00e7erlidir: AMS'nin (k\u0131smi emeklilik \u00f6dene\u011fi) ikame oran\u0131 standartla\u015ft\u0131r\u0131lm\u0131\u015f 80 %'dir. 2029 y\u0131l\u0131ndan itibaren AMS'nin ikame oran\u0131 tekrar 90 %'ye y\u00fckseltilecektir.<\/li>\n\n\n\n<li><strong>\u0130kincil istihdam yasa\u011f\u0131<\/strong>Yukar\u0131da bahsedilen bozulmalar yaln\u0131zca ba\u015flang\u0131\u00e7 tarihi 2026 y\u0131l\u0131n\u0131n ba\u015f\u0131ndan itibaren olan s\u00fcrekli k\u0131smi emeklilik s\u00f6zle\u015fmelerini etkilerken, 2026 y\u0131l\u0131ndan itibaren t\u00fcm k\u0131smi emeklilik s\u00f6zle\u015fmeleri (bloke formda olanlar da dahil olmak \u00fczere) ba\u015flang\u0131\u00e7 tarihine bak\u0131lmaks\u0131z\u0131n ikincil istihdam konusunda kat\u0131 bir yasa\u011fa tabi olacakt\u0131r.\n<ul class=\"wp-block-list\">\n<li>Di\u011fer i\u015fverenlerle yap\u0131lan k\u0131smi zamanl\u0131 i\u015flere (marjinal istihdam dahil) 2026'dan itibaren k\u0131smi emeklilik s\u0131ras\u0131nda yaln\u0131zca k\u0131smi emeklili\u011fin ba\u015flamas\u0131ndan \u00f6nceki y\u0131l i\u00e7inde y\u0131lda en az 28 g\u00fcn d\u00fczenli olarak \u00e7al\u0131\u015f\u0131lm\u0131\u015fsa izin verilmektedir. Bu ko\u015ful yerine getirilmezse, ba\u015fka i\u015fverenlerle daha fazla \u00e7al\u0131\u015fman\u0131n varl\u0131\u011f\u0131 \u015fu anlama gelir\n<ul class=\"wp-block-list\">\n<li>i\u015fverenin ilgili aylarda AMS'den herhangi bir k\u0131smi emeklilik \u00f6dene\u011fi almamas\u0131,<\/li>\n\n\n\n<li>\u00e7al\u0131\u015fan\u0131n \u00fccret e\u015fitleme hakk\u0131 art\u0131k ge\u00e7erli de\u011fildir,<\/li>\n\n\n\n<li>ASVG Madde 44 paragraf 1 no. 10 uyar\u0131nca g\u00fcvence alt\u0131na al\u0131nan SI katk\u0131 esas\u0131 art\u0131k ge\u00e7erli de\u011fildir ve<\/li>\n\n\n\n<li>kar\u015f\u0131l\u0131k gelen ters \u00e7evirmeler (geri al\u0131mlar ve yenilemeler).<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Halihaz\u0131rda devam etmekte olan k\u0131smi emeklilik i\u00e7in ge\u00e7i\u015f d\u00f6nemi olarak alt\u0131 ayl\u0131k bir \u201etolerans s\u00fcresi\u201c ge\u00e7erlidir: izinsiz yar\u0131 zamanl\u0131 i\u015fler 30 Haziran 2026'ya kadar sonland\u0131r\u0131lmal\u0131d\u0131r, aksi takdirde k\u0131smi emeklilik \u00f6dene\u011fi, \u00fccret tazminat\u0131 ve g\u00fcvence alt\u0131na al\u0131nm\u0131\u015f SI katk\u0131 esas\u0131 1 Temmuz 2026'dan itibaren art\u0131k ge\u00e7erli olmayacakt\u0131r!<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>Durum: 01.12.2025<br>Olu\u015fturulma Tarihi: 03.09.2025<br><sup>Kaynak: Kraft &amp; Kronberger \u00f6zel yay\u0131nlar\u0131<br>Foto\u011fraf: Cottonbro Studio<\/sup><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Die Einf\u00fchrung der Teilpension sowie aktuelle Adaptierungen bei der Altersteilzeit bringen neue M\u00f6glichkeiten und \u00c4nderungen.<\/p>","protected":false},"author":10,"featured_media":629,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[89,1,19,16],"tags":[26,27,28],"location":[],"class_list":["post-666","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-arbeitsrecht","category-news","category-personalverrechnung","category-steuerberatung","tag-altersteilzeit","tag-pension","tag-teilpension"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Teilpension &amp; Alters\u00adteilzeit | Moore Salzburg GmbH<\/title>\n<meta name=\"description\" content=\"Die neuesten gesetzlichen Entwicklungen zu den Themen Teilpension und Altersteilzeit, die 2026 umgesetzt werden sollen.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-salzburg.at\/tr\/teilpension-altersteilzeit\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Teilpension &amp; 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