For tax consultants, auditors and lawyers alike, the reference file is a tool of everyday professional life. 1. the so-called biggest enemy of the professional is not seldom the own client, because just in the case of disagreements with the client can arise in connection with the hand file inconveniences for the professional, which […]
The bAV problems: Entrepreneur U. would like to sell his GmbH. The buyer is not willing to assume the biometric risks of the pension commitments as part of the “M&A share deal”. This according to the motto “who knows how long the pensioners will live and whether the reinsurance is really sufficient”? The same problem […]
