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 […]
– Asset protection for employees or release from liability for companies? – 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 no. L 11 R 1130/14) decided that the early settlement of occupational pension entitlements is also to be treated […]
– How compulsory contributions and publicity of data are used for self-promotion -. Obligation to disclose the list of members The Federal Court of Justice (BGH) ordered the Pensions-Sicherungs-Verein auf Gegenseitigkeit (PSVaG) to disclose the list of its approximately 92,500 members (judgment of 23 April 2013, Case No. II ZR 161/11). Sufficient for […]
Among lawyers, the old adage still applies: “iudex non calculat”. But a few days ago, an article1 appeared in the business section of the FAZ, which, due to the headline, did not reveal the explosive nature of the author’s comments on the subject of yields. In everyday life we often use terms about whose meaning […]
Tax advantages even in times of crisis If business successors want to or have to restructure the parental business, there is a risk of a tax burden. The same applies if a deserving employee is given the business free of charge. In many cases, it is therefore worth considering whether a foundation is the better […]
In times of crisis, the question of the right banking partner immediately comes to the fore. Banks have repeatedly slipped into bankruptcy, with dramatic consequences for customers. It is therefore all the more important to observe a few basic principles ….. Positive bank capital secures loans A good and therefore stable bank has a […]
Liability of the Bank for the disclosure of incorrect information Two examples: A company is seeking cooperation with a corporate group: The buyer obtains information about the company, and also about all the shareholders personally. In the end, the company can’t even explain why it didn’t win the bid. An investor discovers that his bank […]
*by Johannes Fiala, lawyer (Munich), M.B.A. (Univ.Wales), M.M. (Univ.), certified financial and investment advisor (A.F.A.), banker (www.fiala.de) Collecting data doesn’t really bother anyone, but spreading inaccurate information can be harmful. Here are two examples: A company is seeking cooperation with a corporate group: The buyer obtains information about the company, and also about all the […]
Rudolf Becker and Johannes Fiala More than ever, every German citizen is responsible for his or her own retirement provision. The benefits provided by the statutory pension are no longer nearly sufficient to maintain the accustomed standard of living in retirement. Even the Retirement Assets Act (AVmG) passed on 11.05.2001 is only an inadequate way […]
A. Intermediary liability goes further than prospectus liability: Indispensable for a financial advisor is the certainty that – a complete initiator performance record is available, and – a complete prospectus audited without objections. Already here the financial advisor is often dependent on experts, because numerous auditor prospectus audit reports are for their part incomplete or […]
