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 the contract itself. The legal claim for payment of the contractual sum insured is […]
How can the irrevocable subscription right be eliminated by revoking the life insurance? What options are available to heirs or insolvency administrators to collect the contract value retroactively. If a life insurance contract falls within the estate, all rights of structuring apply first of all; such as termination, revocation of a subscription right, contesting […]
Company pension scheme: Tax burdens and social security contributions play an important role in the settlement of occupational pension entitlements. In the guest article, Dr. Fiala and Peter Schramm show optimisation possibilities. Severance pay for company pension schemes (bAV) as a tax-saving model The State Social Court of Baden-Württemberg (ruling of 24 March 2015, file […]
In the case of direct commitments and support funds, external splitting in accordance with VersAusglG is an option. A transfer to the Deutsche Rentenversicherung is more profitable than a new capital cover. A commitment to the company pension scheme (bAV) increasingly contains a higher pension promise than is paid out. With regard to pension […]
What legal obligations do life insurers have to inform their customers before the conclusion of the contract about the possibility of reducing claims, and what is the practice of life insurance policies as established by Bafin? The German Bundestag recently dealt with this question. The answer of the Federal Government of (BT-Drucksache 18/7221) to this […]
Rürup annuities or basic annuities are in principle not inheritable by contract, as agreed with the insurer, nor can they be properly terminated, lent or sold, nor pledged. This requirement for tax deduction results from § 10 I No. 2b EStG. Experts of the company “Wikipedia” think that the Rüruprente according to § 851c […]
Rürup pension: As the first lawyer in Germany, the well-known Munich lawyer Dr. Johannes Fiala expressly recommends the search for a stupid insurance agent. The statement is supported by the actuary and co-author Peter A. Schramm. This applies in particular to Rürup contracts, which promise attachment security during the savings phase. Ensure security against seizure […]
“Live today – save later” – this is often the motto when an annuity insurance policy is to be sold for a one-off payment. Some insurers offer this to their customers due to an emergency situation even if there is no longer a contractual legal claim to it after the start of the pension. On […]
Rürup annuities or basic annuities are in principle not inheritable by contract, as agreed with the insurer, nor can they be properly terminated, lent or sold, nor pledged. This requirement for tax deduction results from § 10 I No. 2b EStG. Experts from “Wikipedia” think that the Rüruprente according to § 851c II ZPO represent […]
Are Rürup or basic pensions attachable? And how are lawyers and insurance intermediaries liable for protection in the event of insolvency? These are the questions posed by attorney Dr. Johannes Fiala and Dipl.-Math. Peter A. Schramm in the guest article. Rürup annuities or basic annuities are in principle not contractually inheritable, as agreed with […]
