Small or large matrimonial property regime for asset protection *- concerning the ex-manager of a DAX company, a public prosecutor suspects tax evasion as a result of the use of a matrimonial property regime. The legal counsel of the person concerned will consider filing a criminal complaint for alleged violation of official and service secrets. […]
The BGH has decided that – completely independent of the revocation – a claim for damages can also be sufficient for the reversal of a life insurance policy – oh for contracts concluded from 2008 onwards. In its current ruling of 28 June 2017 (Case No. IV ZR 440/14), the Federal Court of Justice […]
– only precaution on social assistance level may be protected from creditors – The sales market of the securitization of the Rürup capital For many years, insurance associations, insurers and the insurance sales force have been praising the Rüruprente in advertising brochures as a seizure-protected old age provision. Now, according to a new letter […]
Both the Federal Ministry of Labour and Social Affairs (BAMS) and the Federal Ministry of Finance (BMF) are currently interested in improving occupational pension schemes (bAV). On the one hand, there is the concept of a “new” implementation route via the collective bargaining parties as the sponsors of the occupational pension (“Nahles pension”). On the […]
– Which disadvantages even the new occupational pension scheme (bAV) does not eliminate – Both the Federal Ministry of Labour and Social Affairs (BAMS) and the Federal Ministry of Finance (BMF) are currently interested in improving occupational pension schemes (bAV). On the one hand, there is the concept of a “new” implementation route via […]
– How heirs or insolvency administrators can subsequently collect the contract value – If a life insurance contract falls within the estate, it is first and foremost a matter of all rights of structuring; such as termination, revocation of a subscription right, contesting the insurance contract, as well as revocation of the conclusion of […]
Insolvency administrators are not obliged to maintain the liability insurance concluded in favour of a manager or director. This was decided by the Federal Court of Justice (Ref.: IX ZR 161/15) in April of this year. This means that the legal claim to the cover insured in favour of the managing director, in particular to […]
How insurers have to pay in full in the event of a claim despite incorrectly answered risk questions Policyholders (UN) can lie to their future insurer (VR) with impunity on risk issues. All you have to do is find an insurer who is stupid enough not to conduct its business in accordance with the […]
The elimination of the irrevocable subscription right by revoking the life insurance policy – How heirs or insolvency administrators can subsequently collect the contract value – If a life insurance contract falls within the estate, it is first and foremost a matter of all rights of structuring; such as termination, revocation of a subscription […]
How are statute-barred loans and gifts treated in tax law and insolvency? In the guest article, Dr. Fiala and Peter Schramm explain how fictitious payments lead to the tax burden. The Federal Fiscal Court decided in a ruling of 9 February 2015 (file no. I B 32/14) that the statute of limitations for claims […]
