In the future, not even the contributions of the direct insurance are guaranteed at the beginning of the pension.

– When the employer alone is liable for the equal value of deferred compensation? –   2022 the value equality of the direct insurance (DV) ends In the future, it will be highly questionable whether the sum of the contributions paid in or converted will be “equal in value” at the end of the savings […]

Chamber professionals expect the abandonment of the expectancy procedure in the pension funds

– Why the capital market with compound interest effect does not allow us to expect higher pensions –   For years, insiders have been reporting difficulties in the pension funds in generating the promised returns to finance pensions. While the management of a Versorgungskammer used to pat themselves on the back year after year because […]

Stress test by financial regulator leads life insurance company into insolvency

– What are the scenarios of settlement in insurance due to low interest rates ? –   Customers of life insurers are shaken: on 16.12.2014, the business press reported that a Swiss life insurer had now filed for insolvency, and had become a victim of low interest rates. The 13,000 policies were taken over by […]

In the future, not even the contributions of the direct insurance are guaranteed at the beginning of the pension.

– When the employer alone is liable for the equal value of deferred compensation? –   2022 the value equality of the direct insurance (DV) ends In future, it will be very questionable whether, at the end of the savings period – the deferral period, in the case of deferred compensation in the company pension […]

More favourable occupational pensions without the Occupational Pensions Act (BetrAVG)

– How employers can free themselves from the constraining corset of the BetrAVG – Employers who want to set up company pensions look at the Company Pensions Act (Betriebsrentengesetz), or more precisely the Occupational Pensions Act (Betriebliches Altersversorgungsgesetz – BetrAVG). However, structuring a company pension in accordance with the BetrAVG usually suits neither the employer’s […]

Retirement planning with annuity purchase instead of life insurance or sovereign wealth funds with cash cover

– How the state can ensure the efficiency of retirement planning for the middle class –   After 31 years of work, average earners will only receive a basic pension (social welfare level, with up to less than 758 euros per month) – low earners would have to work 63 years in social security for […]

Company pension scheme (bAV): Mostly no simplified accounting for micro companies (GmbH, AG, GmbH & Co. KG)

– Why setting up a bAV blocks the way to balance sheet simplification -.   Following the Bundestag, on 14 December 2012 the Bundesrat also approved the draft bill on the Small Capital Companies Accounting Law Amendment Act (Kleinstkapitalgesellschaften-Bilanzrechtsänderungsgesetz). (MicroBilG) was approved. The promised EReduction in the costs of accounting for micro-corporations (GmbH, AG, GmbH […]

Exemption from the compulsory corset of the BetrAVG

More favourable occupational pensions without the Occupational Pensions Act (BetrAVG) -How employers can free themselves from the constraining corset of the BetrAVG   Employers who want to set up company pensions look at the Company Pensions Act (Betriebsrentengesetz), or more precisely the Occupational Pensions Act (Betriebliches Altersversorgungsgesetz – BetrAVG). However, structuring a company pension in […]

Attorney Tax Law Munich

Your lawyer for tax law: How we support our clients in the tax jungle German tax law is one of the most complex tax systems in the world, even if the often quoted story of the most comprehensive tax literature in the world is probably a bourgeois Moravia. As Attorney for tax law we offer […]