You can make this in three steps:
CREATE TABLE test2 AS
SELECT PersId
FROM pers p
WHERE (
chefID IS NOT NULL
OR gehalt < (
SELECT MAX (
gehalt * 1.05
)
FROM pers MA
WHERE MA.chefID = p.chefID
)
)
...
UPDATE pers P
SET P.gehalt = P.gehalt * 1.05
WHERE PersId
IN (
SELECT PersId
FROM test2
)
DROP TABLE test2;
or
UPDATE Pers P, (
SELECT PersId
FROM pers p
WHERE (
chefID IS NOT NULL
OR gehalt < (
SELECT MAX (
gehalt * 1.05
)
FROM pers MA
WHERE MA.chefID = p.chefID
)
)
) t
SET P.gehalt = P.gehalt * 1.05
WHERE p.PersId = t.PersId