BGH ruling calls into question insolvency security of supplementary pension scheme

The state allows up to 20,000 euros per person and assessment year to be partially deducted as special expenses for tax purposes in the case of private old-age provision through basic pension contracts. The prerequisite for this is, for example, that an exclusion of realisation is contractually agreed. This is intended to guarantee the insolvency […]

Is your employed wife also affected?

No unemployment benefits or pension despite years of paying in? by RA Dr. Johannes Fiala* MUNICH – The legal system is becoming more complicated every year, including social security. The area of wage tax and social security is probably about as complex today as the taxation of the GmbH. Experts wonder whether the complexity has […]

Let the pants down properly

The new capital adequacy guidelines for banks and securities firms, Basel II for short, have been in force since 1 January 2007. For many camping entrepreneurs it is therefore high time to deal with it, because with Basel II creditworthiness and liquidity are becoming more and more important for bank customers. When it comes to […]

Tax and liquidity gifts 2007

The new capital adequacy guidelines for banks and investment firms, Basel II for short, came into force on 1 January 2007. For many entrepreneurs it is therefore high time to deal with it, because with Basel II creditworthiness and liquidity are becoming more and more important for bank customers. When it comes to lending, it […]

Entrepreneur-affiliates are threatened with the reclaim of the allowance

Only those who are compulsory members of the statutory pension insurance scheme are entitled to a Riester allowance. However, an estimated one million family members of small and medium-sized entrepreneurs who work with them mistakenly pay contributions to the statutory pension insurance scheme, even though they are not compulsory members. Experts estimate that five percent […]