How to ensure the continuity Germany, the country of medium-sized companies, owner-managed family businesses and difficult company succession. There is hardly a country that boasts as much about the strength of its middle class as Germany. At the same time, however, despite all the pride in the middle class, no other “social class” is asked […]
– 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 […]
– Pension capital transfer or change of policyholder – decision between plague and cholera – In purely statistical terms, the length of service of an employee is just under five years. If the employee has a pension plan, he or she will be able to take it with him or her to the new […]
– How to exit from unprofitable contracts with a low tax burden -. Contrary to claims to the contrary, the assets saved in the company pension scheme (bAV) can, as a rule, be dissolved prematurely. This applies both to the occupational pension scheme of normal employees and to managing directors and board members – […]
If the company pension does not deliver what you were promised Every day we learn from politicians and the media that the statutory pension will at some point not be sufficient to maintain the accustomed standard of living in life after a professional career. Those of us who have taken out a company pension in […]
– OLG Naumburg: Consultants are liable for losses and incorrect advice – Insolvency administrator draws company and private pension provision completely an investment broker and insurance brokers are happy to advertise company and private pension provision for entrepreneurs as “seizure-proof and insolvency-proof”. However, this is not the case, as a recent ruling by the […]
– Why the waiver of full BSV benefits at the expense of the Employment Agency is void – Short-time work compensation (KUG) is a relief for employers – a business aid to keep employees available for the rapid ramp-up of operations after the crisis. An application to the Federal Employment Agency (Bundesagentur für Arbeit, BA) […]
When do employees face a double insolvency risk with occupational pension schemes and additional tax burdens? The subject of the BMF letter of 6 December 2017 (IV C 5 – S 2333/17/10002; DOK 2017/0989084) is, among other things, also the future treatment of incorrectly structured company pension scheme (bAV): Accordingly, special payments by the employer […]
The Federal Minister of Finance announced the future treatment of incorrectly structured company pension schemes (bAV): According to this, special payments made by the employer for employees are subject to wage tax if the provider makes calculation errors. Employers and employees are thus doubly liable for this “tax savings model”. First of all, subsequent […]
– Which disadvantages even the new occupational pension scheme (bAV) does not eliminate – Both the Federal Ministry of Labour and Social Affairs (BAMS) and the Federal Ministry of Finance (BMF) are currently interested in improving occupational pension schemes (bAV). On the one hand, there is the concept of a “new” implementation route via […]
