Anyone who is employed as an employee until the age of 67 with a continuous income can expect to receive a net pension amounting to 50 percent of the last net income in the not too distant future, if he or she becomes a pensioner. This allows the average wage earner to live a dignified […]
– How seizure of a bond provided by a third party can still result in taxes – The Federal Court of Justice (BGH, judgement of 22.07.2004, ref. IX ZR 132/03) recognises in constant jurisdiction that deposited penalty bonds and other security payments are attachable by creditors of the debtor. This applies both to the […]
The Federal Labour Court (BAG, ruling of 18.02.2020, Ref. 3 AZR 206/18) decided that an employer did not owe compensation for damages simply because he had not correctly informed about social insurance contribution obligations at an information event, and simply because he did not even address the topic of social insurance. Then he did […]
Company pension scheme: Tax burdens and social security contributions play an important role in the settlement of occupational pension entitlements. In the guest article, Dr. Fiala and Peter Schramm show optimisation possibilities. Severance pay for company pension schemes (bAV) as a tax-saving model The State Social Court of Baden-Württemberg (ruling of 24 March 2015, file […]
The legal system is becoming more and more complicated every year, also in social security. The area of wage tax and social security is probably as complex today as the taxation of the GmbH. Experts wonder whether the complexity has already taken the legal system to the limit of unconstitutionality? Contributions paid – […]
Contracts usually distrainable – contrary to the advertising of providers Financial houses, i.e. banks and insurance companies, and their lobbying associations claim in their advertising and in the training documents for their advisers and agents that the assets saved in Riester contracts cannot be seized. The opposite is true, as evidenced by a ruling of […]
The state allows up to 20,000 euros per person and assessment year to be partially deducted as special expenses for tax purposes in the case of private old-age provision through basic pension contracts. The prerequisite for this is, for example, that an exclusion of realisation is contractually agreed. This is intended to guarantee the insolvency […]
The benefits in private health insurance are fixed by contract, but they are not irrevocably fixed, the benefits can also be reduced. Anyone who claims otherwise as an intermediary is liable. An the face of ever new legally imposed benefit restrictions in statutory health insurance, one advantage of private health insurance is praised: The benefits […]
New ruling by the Hesse State Social Court (LSG) Many employees with direct insurance policies that used to be taxed at a flat rate are annoyed that social security contributions are due again afterwards on the payment of their additional old-age pension. As a result, for several years now the legislature has unexpectedly imposed on […]
The situation is common: The end of working life is approaching. With current, quite respectable income, it has been possible to pay off the owner-occupied home and, in case of doubt, to cover the children’s education costs. In addition, they do not have a high level of cash assets, or cash assets that are perceived […]
