Statutory and company pension schemes: Pension insurance obligation of managing directors ? 800 billion for budget restructuring?

*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 (www.fiala.de) The judgement of the Federal Social Court (Bundessorzialgericht) Every managing director (Gf) who works “permanently and essentially” for an employer has been subject to compulsory pension insurance since 01.01.1999, § 2 I No. 9 SGB […]

bAV: Explosive employer and intermediary questions on value equality

Two specialists in the field of company pension schemes (bAV) should be known to employers and intermediaries: Prof. Dr. Hans-Peter Schwintowski and the presiding judge at the Federal Labour Court (BAG), Dr. Gerhard Reinecke. Dr. Reinecke: The chairman of the pension senate at the BAG stands for the statement that the overwhelming majority of deferred […]

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 […]

Company pension scheme (bAV) through deferred compensation: 10 billion social security as liability potential for employers

Company pension scheme (bAV) through deferred compensation: 10 billion social security as liability potential for employers *by Dr. Johannes Fiala, Attorney at Law (Munich), MBA Financial Services (Univ.), MM (Univ.), Certified Financial and Investment Advisor (A.F.A.), Lecturer for Civil and Insurance Law (BA Heidenheim, Univ. of Cooperative Education), (www.fiala.de) and Dipl.-.Math. Peter A. Schramm, expert […]