The wave of insolvencies is coming. What is to be considered thereby and how self-employed persons and GmbH managing directors could lose also the old age pension, explain the examined financial and investment advisor and banker Dr. Johannes Fiala and the expert for insurance mathematics Peter A. Schramm. In the so-called Corona crisis, the […]
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 […]
– How self-employed persons and GmbH managing directors also lose their pension provision ? – In the so-called Corona crisis, the state helps, for example by providing tax relief – such as reducing advance payments and deferral of payments upon application. This applies to income tax, corporate income tax and value added tax, but not […]
Insolvency creditors normally have to register their claims in the table and can immediately write off up to more than 90%. The rate is often just above zero. Nevertheless, there are numerous exceptions to the rule of how to get your money despite the insolvency of the debtor. Maintenance obligations and intentional tort […]
– New BGH ruling: How the insolvency administrator achieves confiscation and immediate realisation The most common form of company pension scheme (bAV) for the managing partners is the pension commitment. A new ruling by the Federal Court of Justice (BGH ruling of 18 July 2013, file no. IX ZR 219/11) opens up further possibilities […]
The Federal Supreme Court (BGH, ruling of 27 June 2018, file no. IV ZR 222/16) decided that to insure the life of another (the insured person, CP), the consent of this CP is also required at a later date. This applies not only to the original conclusion of the contract, but also if only the […]
Small or large matrimonial property regime for asset protection *- concerning the ex-manager of a DAX company, a public prosecutor suspects tax evasion as a result of the use of a matrimonial property regime. The legal counsel of the person concerned will consider filing a criminal complaint for alleged violation of official and service secrets. […]
Sanctions have been in fashion for centuries, and are being broken. The widow Barbe-Nicole Clicquot-Ponsardin, in reaction to Napoleon’s Russian campaign, was concerned with the embargo imposed by the Russian Tsar on French products in 1812. The widow hired a Dutch ship, had it loaded with over 10,000 bottles of the 1811 vintage, and was […]
Lawyer Dr. Johannes Fiala and Dipl.-Math. Peter A. Schramm have in the third part even more examples of what effects sanctions can have. Frequent tax evasion without sanctions-Deluxe The BGH (judgement of 30.01.1970, file no. V ZR 139/68) denied – completely in the tradition of the Reich Court – foreign (camouflage) companies with […]
The Social Court of Dresden (judgement of 09.03.2017, file no. S 39 VE 25/14) decided that if private provision by (accident) pension insurance coincides with pension entitlement under the Victims’ Compensation Act (due to a criminal offence suffered), partial crediting takes place. The victim’s pension of € 708 was reduced by about € 580 (part […]
