Books / Technical articles

Publications – Technical papers Fiala/Schramm, Insolvency risk of British life insurers when relocating to Ireland, ExpertenReport, issue 7/2019, pages 60-62 Fiala/Schramm, When are insurers no longer obliged to pay benefits or can reduce benefits?Expert Report, issue 3/2019, pages 56-58 Fiala/Schramm, No insurance coverage in case of refusal to pay protection money, ExpertenReport, issue 11/2018. Pages […]

Tax-optimised compensation of pension commitments through a well thought-out spin-off from the GmbH

The pension promise as a tax trap?   The advantages of a pension commitment are sufficiently known to every tax consultant and GmbH controlling shareholder-managing director. Tax advisors have also recommended this pension plan to their clients in order to reduce taxes and increase liquidity in the company.   However, experts estimate that over 90% […]

Company pension schemes, social security clearing, tax saving schemes: Liability brake by checking the permissibility of tax and legal advice !

Es ist verrückt, die Dinge immer gleich zu machen und dabei auf andere Ergebnisse zu hoffen. (Albert Einstein) In den letzten Jahren haben der Bundesgerichtshof (BGH) und das Bundesverfassungsgericht (BVerfG) die Rechtsberatung massiv liberalisiert. Der Gesetzgeber plant weitere Erleichterungen auf Wunsch der Wirtschaft, durch das neue Rechtsdienstleistungsgesetz (RDG). Für Finanzdienstleister ergeben sich dadurch neue Märkte: […]