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 […]
Artikel zum Thema: Direct insurance
Optimization of pension equalization – even during a current marriage
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 […]
Financial timetable from 50 – A review by Johannes Fiala
This is the title of a new book by finance and insurance expert Detlef Pohl. It is written for the 40+ and 50+ generations, and seeks an answer to the question What else can I do to live financially carefree in old age? As an introduction, the presentation of the statutory pension, as well as […]
Irrevocable subscription right for life insurance
In insurance contract law – especially in life insurance – the subscription right refers to the beneficiary. Beneficiaries and policyholders are sometimes identical. When the contract is concluded or at a later date, the policyholder shall record the beneficiary in the insurance contract. Tip: The beneficiary should be clearly identified. Example: “My spouse” is not […]
Subscription right mostly unsecured
Direct insurance and term life insurance are not protected against insolvency: When insolvency administrators collect the insurance benefit When insolvency administrators collect insurance benefits for a supplementary distribution 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 […]
bAV – Outsourcing, severance pay, disposal
– Asset protection for employees or release from liability for companies? – 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 no. L 11 R 1130/14) decided that the early settlement of occupational pension entitlements is also to be treated […]
Employer bankruptcy- Company pension gone
Revocation is often also possible in the case of occupational pension schemes (bAV). It leads to immediate payment claims for employers, but also sometimes for employees and their creditors. This is bitter for the insurers, but the beneficiaries also often go away empty-handed. Since a right of revocation still exists in large numbers today, […]
Insurance: Reversal, revocation and enforcement in the case of company pension schemes
Revocation is possible for life insurance policies (LV) for an eternal period. In the main, this may affect around 40% of life and pension insurance policies from the years 1995-2007 alone. This is based on rulings by the European Court of Justice (ECJ, ruling of 19 December 2013, Case C-209/12) and the Federal Court of […]
Direct insurance and RLV not insolvency-proof
When insolvency administrators collect insurance benefits for a supplementary distribution 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 […]
Optimal revocation for credit, capital investment and insurance
– When legal representation without an appraisal is giving away pure money -. No one would accuse financial institutions, i.e. banks and insurers, of unlawful or dishonest behaviour if affected customers do not receive what they are actually entitled to after a revocation of credit and investment or insurance contracts. Without an expert examination […]