Company pension scheme Archives - Rechtsanwaltskanzlei München

Published on: 29. January 20202. December 2020

BGB-Leibrenten as the better alternative to private pension insurance

In some city archives historians find records of an annuity purchase – like these. What is behind it and what does it mean for us? Since then In the 13th century, the purchase of annuities was the predominant credit business of the Middle Ages. The future pensioner bought the right to receive a life […]

Published on: 20. December 20182. December 2020

How trust in the occupational pension scheme can be destroyed

Falsification and concealment of balance sheets are punishable under § 331 No. of the German Commercial Code (HGB). Famous examples of such manipulations would be the Olympus and Enron companies, or more recently P&R. The “Heubeck mortality tables RT 2018 G” (dated 20.07.2018) were allegedly erroneously prepared and later withdrawn – this was the responsibility […]

Published on: 10. January 2018

Lawyer warns against occupational pension liability cases due to mini interest

In a letter dated 28 September 2017, the Federal Ministry of Finance (BMF) dealt with the future treatment of incorrectly designed contracts for occupational pension schemes (bAV). According to this, special payments by the employer in the event of calculation errors by the occupational pension scheme provider are liable to pay wage tax for employees. […]

Published on: 10. January 2018

Occupational pension provision – to be used with caution

The Federal Minister of Finance (BMF, letter dated 28.09.2017 – draft dated 04.10.2017) announced the future treatment of incorrectly structured occupational pension schemes (bAV): According to this, special payments by the employer in the event of calculation errors by the provider are liable to pay income tax for employees. Employers and employees are thus doubly […]

Published on: 23. August 20167. December 2020

Occupational pension provision: The imperative of equal value – void occupational pension provision?

bAV-Handelsblatt Forum: Invalidity of deferred compensation Dr.Reinecke, chairman of the pension senate at the Federal Labour Court (BAG), has dropped the bomb. Its core statement is that contracts for the implementation of occupational pension schemes can be (partially) null and void. Insurance intermediaries are surprised – have they been brokering ineffective contracts for years? The […]

Published on: 29. June 2016

Financial timetable from 50 – A review by Johannes Fiala

This is the title of a new book by finance and insurance expert Detlef Pohl. It is written for the 40+ and 50+ generations, and seeks an answer to the question What else can I do to live financially carefree in old age? As an introduction, the presentation of the statutory pension, as well as […]

Published on: 12. April 20167. December 2020

Irrevocable subscription right for life insurance

In insurance contract law – especially in life insurance – the subscription right refers to the beneficiary. Beneficiaries and policyholders are sometimes identical. When the contract is concluded or at a later date, the policyholder shall record the beneficiary in the insurance contract. Tip: The beneficiary should be clearly identified. Example: “My spouse” is not […]

Published on: 9. March 20167. December 2020

Occupational pension provision: Zillmerisation in the case of deferred compensation inadmissible

– Judgement of the Munich Regional Labour Court is legally binding – Appeal apparently withdrawn due to lack of prospects of success – Employer and intermediary are in a billion-euro liability – Employer collects first – and pays twice later The Regional Labor Court (Landesarbeitsgericht – LAG) Munich (ruling of March 15, 2007, file […]

Published on: 15. February 201311. January 2021

Occupational pension provision: Zillmerisation in the case of deferred compensation inadmissible

Billion-dollar liability for employers, intermediaries and providers – employers successfully sued over company pension scheme. A few days before the oral proceedings (Case No. 3 AZR 376/07) before the Federal Labour Court (Bundesarbeitsgericht – BAG), the employer sued apparently recognised the hopelessness of its appeal. The decision of the Munich Regional Labor Court (LAG) of […]

Published on: 14. February 201311. January 2021

Unisex – and what else?

Insurers are beating the drum for year-end business and advertising early unisex solutions. However, some intermediaries have a completely different problem. Particularly in the day-to-day business and in compensation, things are really sticking. portfolio international explains how the biggest pitfalls in everyday sales can be avoided. Shortly before Christmas, a more than 100-year-old practice of […]

Phone:	+49 (0)89 – 17 90 90 – 0
Skype:	Dr. Johannes Fiala PhD
Fax:	+49 (0)89 – 17 90 90 – 70
E-Mail:	info(at)fiala.de

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