Corona pandemic: Continued dispute over plant closure insurance

The refusal of insurers to provide benefits due to corona-related plant closures continues to make big waves. Voluntary settlement offers for business closure insurance are being critically reviewed, and complaints from businesses are being investigated. The first litigation financiers appear on the scene.   The restaurants may (soon) open again. However, not a day goes […]

Pension funds are not allowed to withhold health insurance contributions on private pension part

– This leads to further legal disputes about the “correct” determination of contributions –   The Federal Constitutional Court (BVerfG, decisions of 27.06.2018, ref. 1 BvR 100/15, 1 BvR 249/15) decided that benefits from a pension fund (PK) – which are based on contributions made privately by the employee – are not subject to any […]

Company pension scheme Managing Director

Company pension scheme Managing director and shareholder-managing director

Loss of company pension scheme for managing directors in the event of insolvency The company pension scheme has increasingly become the focus of public interest in recent years due to changes and adjustments in pension policy. Politicians are increasingly shifting the issue of pensions into the personal responsibility of employees and employers, which means that […]

Additional financing of company pension schemes (bAV) subject to wage tax

When do employees face a double insolvency risk with occupational pension schemes and additional tax burdens? The subject of the BMF letter of 6 December 2017 (IV C 5 – S 2333/17/10002; DOK 2017/0989084) is, among other things, also the future treatment of incorrectly structured company pension scheme (bAV): Accordingly, special payments by the employer […]

No protection against malicious actions

– How FIFA, Microsoft, WPs, BP and the Mafia are sued under the same law – VW is – hopefully – not a criminal organization, just like Microsoft, BP, the FIFA or auditors (WPs) of Russian companies. Surely VW only admitted the objective circumstances in a legally preventive way, or rather admitted something of which […]

Underwriting of life insurance policies

The BGH has decided that – completely independent of the revocation – a claim for damages can also be sufficient for the reversal of a life insurance policy – oh for contracts concluded from 2008 onwards.   In its current ruling of 28 June 2017 (Case No. IV ZR 440/14), the Federal Court of Justice […]

Company pension scheme: Paying twice

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 […]