Inheritance and pension law: Your lawyer for competent advice in Munich

Inheritance law: Advice and support on inheritance The subject of inheritance and bequeathing is as old as mankind itself and the subject Erbrecht is an extremely sensitive and complex area. Only a few people deal extensively with the subject of bequests during their lifetime and often leave their heirs more trouble than assets. Everybody knows […]

Liability trap overprovision: Less is often more.*

*by Dr. Johannes Fiala, Attorney at Law (Munich), MBA Financial Services (Univ.), MM (Univ.), Certified Financial and Investment Advisor (A.F.A.), Lecturer in Civil and Insurance Law (BA Heidenheim, Univ. of Cooperative Education), ( and Prof. Dr. Hans Jürgen Ott, Head of the Insurance – Insurance Sales and Financial Advice course at the University of Cooperative […]

bAV: Pension commitment with pension gap for widows/orphans

by Diplom-Kaufmann (Univ.) Edmund J. Ranosch, financial analyst (Wöllstadt) ( and Johannes Fiala, lawyer (Munich), M.B.A. (Univ.Wales), ( Pension commitment for widows and orphans: A design error that is still being made today by smaller and larger insurers is the incorrect pledging of the pension commitment to widows and orphans at the GGF. This is […]

Life insurance as a tax saving model in inheritance tax

by Johannes Fiala, lawyer 1. reduce the tax on cash gifts: A partner wishes to make a gift of EUR 75,000 to his partner. If this is done directly, only the tax-free amount of EUR 5,200 is deducted. On EUR 69,800, 23% gift tax is then due (i.e. EUR 16,054). The situation is different when […]

bAV: Pledge gap – No insolvency protection for widows ?

by Johannes Fiala, Lawyer (Munich), M.B.A. (Univ.Wales), M.M. (Univ.), Certified Financial and Investment Advisor (A.F.A.), EC Expert (C.I.F.E.), Banker ( ) occupational pension commitment for widows and orphans: In its advertising for occupational pension schemes, the insurance industry claims that various implementation channels are protected against insolvency. This advertising is often, according to the new […]

Labour costs as a source of tax savings

Munich: At the beginning of this year, the business capital tax was finally abolished, but there are still considerable uncertainties in tax planning – for example with regard to 620-mark jobs and night work supplements. In the following article, attorney Johannes Fiala* describes how considerable savings are possible under current law, not only for craftsmen […]