The Federal Minister of Finance announced the future treatment of incorrectly structured company pension schemes (bAV): According to this, special payments made by the employer for employees are subject to wage tax if the provider makes calculation errors. Employers and employees are thus doubly liable for this “tax savings model”. First of all, subsequent […]
In a letter dated 28 September 2017, the Federal Ministry of Finance (BMF) dealt with the future treatment of incorrectly designed contracts for occupational pension schemes (bAV). According to this, special payments by the employer in the event of calculation errors by the occupational pension scheme provider are liable to pay wage tax for employees. […]
The Federal Minister of Finance (BMF, letter dated 28.09.2017 – draft dated 04.10.2017) announced the future treatment of incorrectly structured occupational pension schemes (bAV): According to this, special payments by the employer in the event of calculation errors by the provider are liable to pay income tax for employees. Employers and employees are thus doubly […]
When an insurer describes its product as “all-risk insurance”, this sometimes resembles the advertising promise of “guarantee certificates”. If the terms of the contract are carefully examined, it may be “marketing cheese with huge holes” in the insurance cover. Why everything is never insured against every conceivable risk. Pepperminzia insurance promises the perfect protection for […]
When an insurer describes its product as “all-risk insurance”, this sometimes resembles the advertising promise of “guarantee certificates”. If the terms of the contract are carefully examined, it may be “marketing cheese with huge holes” in the insurance cover. Why everything is never insured against every conceivable risk. Pepperminzia insurance promises the perfect protection for […]
If an insurer offers “all-risk insurance”, intermediaries should carefully examine the terms and conditions of the contract. Because such policies can be “marketing cheese with huge holes” in the insurance coverage, warn Dr. Johannes Fiala and Peter Schramm in the guest article. Pepperminzia insurance promises the perfect protection for your home, all-inclusive, so that the […]
Direct insurance and term life insurance In the case of insolvency, a distinction is made between the actual insolvency proceedings and the subsequent good conduct phase lasting several years. Insurance benefits from private and company pension schemes (bAV), but also from term life insurance, can be paid out in both phases. The insolvency administrator will […]
Direct insurance and term life insurance In the case of insolvency, a distinction is made between the actual insolvency proceedings and the subsequent good conduct phase lasting several years. Insurance benefits from private and company pension schemes (bAV), but also from term life insurance, can be paid out in both phases. The insolvency administrator will […]
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 […]
