bAV: 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 […]

Riester, Rürup, company pension schemes

What changes in 2012   Riester savers From 2012 onwards, Riester savers will be obliged to contribute a minimum amount of 5 euros per month if they wish to continue receiving allowances and tax benefits in 2012. This means that those non-contributory contracts for which only state allowances are paid in – but no personal […]

trapped employer

Deferred compensation with insurance solutions: Employers have double wage costs through company pension schemes.   An employee had asked her employer to invest part of her salary in a company pension scheme on her behalf (deferred compensation). After 6,230 euros had been transferred to a “company pension scheme” by the employer within three years, the […]

Company pension scheme: Out of the liability trap

A judgement with nasty consequences for many entrepreneurs: They have to answer for the coverage gaps if the contracts of their employees for the company pension scheme are void. Company bosses should ensure legal certainty as soon as possible. It all started quite unspectacularly – with a change of job, as happens for most employees […]


Do you want to create or restructure a pension commitment? Independent consultants accompany you from the idea to the realisation – competently and seriously. On the one hand, we offer objective assistance in the legal and economic restructuring of pension commitments as well as in the preparation of new pension commitments. On the other hand, […]

Life insurance: calculation of surrender value

debts life insurance policies New billing and additional payment The BGH judgements of 12.10.2005 (Az. IV ZR 162/03, 177/03, 245/03) and the Constitutional Court with its decision of 26.07.2005 (file no. 1 BvR 80/95) massively influence the contracts of the Life insurers and the Billing practice for an existing Life Insurance. The BGH is in […]