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 […]

Employers are still liable for their commitments to employees

When pension funds cut their own benefits For years, there have been more and more reports about the reduction of benefits in pension funds, life insurance companies and pension funds. Responsible actuaries, actuaries, are increasingly worried there. And rightly so, because employers could take recourse against these experts in matters of occupational pension calculation. After […]

Social partner model for occupational pension schemes – old wine in new bottles

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 […]