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 […]
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 […]
Survivors rub their eyes when the survivors’ pension of the German Pension Insurance (DRV) is reduced to zero after three months. Marriages entered into after 2002 or those where both spouses were born after 1962 are affected by this provision. In these cases, 40 percent of the additional net income is offset, i.e. deducted […]
The entrepreneurial obligation to introduce a company pension scheme (bAV) in accordance with the Company Pensions Act since 01.01.2001 The legal invalidity of the commitments and the potential risk of criminal liability of the management in the event of the use of zillmerized tariffs “Any cooperation is difficult as long as people are indifferent […]
The “Adkura Cash” case: Once upon a time there was a U-Kasse in Ratingen, today you can only find the insolvency administrator on the Internet who handles this U-Kasse. The case went through the press, because the last official act of the owners of that U-Kasse was to transfer the U-Kasse assets to the Cayman […]
Financial product distributors are increasingly promoting working time accounts and the models of partial retirement. The financial intermediaries are mostly concerned with commissions: Few brokers are aware of the civil and criminal liability risks. A time value account is not an implementation method of the company pension scheme. Rather, it is a matter of a […]
– 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 […]
– Judgement of the Munich Regional Labour Court is legally binding – Appeal apparently withdrawn due to lack of prospects of success – Employer and intermediary are in a billion-euro liability – Employer collects first – and pays twice later The Regional Labor Court (Landesarbeitsgericht – LAG) Munich (ruling of March 15, 2007, file […]
– Why reinsured relief funds lead to employer liability – The Hamburg-based OVG provides in its Urt. v. 14.1.2010 (Case No. 4 Bf 22/08), the Federal Court of Justice made it clear that even in the case of reinsured provident funds (UK) to pension funds and direct insurance, there is an increased risk of […]
