Save taxes on capital payments under the company pension scheme (bAV), severance payments and after active partial retirement

– How to design more retirement income and pension increases early on ?   “He who does not work should not eat” (Franz Müntefering, 09.05.2006)   In the last up to more than 35 years, people’s parties have more than halved the statutory net pension level. The cost of an equally high funded pension in […]

Bundesfinanzhof: How to obtain insurance cover

The Federal Court of Finance (BFH, ruling of 07.12.2016, file no. II R 1/15) decided that when the policyholder (VN) provides insurance cover for any insured person (VP), the full, non-aggregated sales price counts as the assessment basis for the insurance tax (VSt): The prerequisite for this is that the insurer (VR) participates in the […]

Tax-privileged health support by employer without any private supplementary insurance at all

– Efficient employee retention through company sickness benefits –   According to § 10 I No.3 EStG should since 2010 all Contributions to private health and long-term care insurance are fully tax-deductible as “other pension expenses”. However, this only applies in so far as it is proportionally a so-called basic insurance (basic health insurance and […]