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% […]
The third part of the series again deals with easily recognizable software errors. In this case, it is not missing fields, but rather “unnecessary” existing fields that largely lead to misadvice. Many pension measures are state-subsidised in the qualifying phase – and taxed or contributed to on a deferred basis. It is therefore often the […]
On 1 January 2007, the new capital adequacy guidelines for banks and investment firms, Basel II for short, will come into force. For many entrepreneurs it is therefore high time to deal with it, because with Basell II creditworthiness and liquidity are becoming more and more important for bank customers. When it comes to […]
Pension commitments are popular as an instrument of old-age provision. But because of the poor returns on many life insurance policies, there is a threat of tax problems. The tax trap can be avoided with a well thought-out spin-off from the GmbH. Johannes Fiala and Andreas M. Bosl The advantages of a pension commitment are […]
| Pension plan | The pension plan concept of the pension commitment has been recommended by many tax advisors in order to reduce taxes and increase liquidity in the company. However, this commitment can lead to coverage gaps in the company. Experts estimate that more than 90 percent of all GmbH managing directors have been […]
The new capital adequacy guidelines for banks and investment firms, Basel II for short, came into force on 1 January 2007. For many entrepreneurs it is therefore high time to deal with it, because with Basel II creditworthiness and liquidity are becoming more and more important for bank customers. When it comes to lending, it […]
by Johannes Fiala, MBA/Lawyer Kristina Starck, Munich/Dr. rer pol Klaus Werht, private lecturer at the Department of Economics of the University of Hamburg, damage assessor in Hamburg-Neugraben I. Typical facts The investor is regularly approached by a contact person with the aim of clarifying whether there is a general interest in saving taxes or acquiring […]
by Johannes Fiala, lawyer; Kristina Starck, lawyer; Klaus Werht, Dr rer pol Privatdozent at the Department of Economics at the University of Hamburg I. Typical situation The investor is regularly approached by a contact person with the aim of clarifying whether there is a general interest in saving taxes or in acquiring a property with […]
Private pension provision and its pitfalls Anyone who wants to take out insurance for old age cannot afford to ignore a private pension plan today. The standard of living with the statutory pension in the future is doubtful. A well thought-out concept for a private pension scheme is therefore equally important for self-employed and employees. […]
The most important information on compulsory health insurance and pension insurance for the self-employed The Federal Social Court (BSG, ruling of 29.07.2015, Ref. B 12 KR 4/13 R) ruled that the mere performance of duties as a body of a corporation (AG, GmbH) without further active involvement in the GmbH beyond that does not constitute […]
