External division of occupational pension rights

With regard to pension equalisation, there is currently (still) the possibility of “external splitting” of company pension schemes (bAV), for example in the event of divorce, Section 17 of the German Pension Equalisation Act (VersAusglG). Affected are direct commitments (also known as pension commitments) as well as rights against a relief fund. The beneficiary spouse […]

Optimize pension equalization – even during a current marriage

Company pension scheme: Dr. Johannes Fiala and Peter Schramm explain how a higher level of provision can be achieved with less effort in a guest article for procontra-online.de. With regard to pension equalisation, there is currently (still) the possibility of “external splitting” of company pension schemes (bAV), for example in the event of divorce, Section […]

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 […]