If the lecturer for civil law and insurance law at the Dual University of Baden-Württemberg, lawyer Dr. Johannes Fiala (53, photo – Dr. Fiala) from Munich, invites people to seminars where they learn how to secure their retirement provisions and assets from seizures, he usually expects specialist lawyer colleagues who advise entrepreneurs. “But almost no […]
Artikel zum Thema: state pension
Consultation mistake of the month – Consultation lacks with annuity beginning dates
The fifth part of the series also deals with easily recognizable software errors. This time it is the often missing input options for different pension start dates. This leads to considerable bias in health care analyses. Even in the case of single persons, it can happen that the individual pension benefits start at different ages […]
Tax and liquidity gifts for medium-sized companies
On 1 January 2007, the new capital adequacy guidelines for banks and investment firms, Basel II for short, will come into force. For many entrepreneurs it is therefore high time to deal with it, because with Basell II creditworthiness and liquidity are becoming more and more important for bank customers. When it comes to […]
Family law: Changes in pension rights adjustment
The structural reform of the pension equalisation system While the intended changes to the law on maintenance as of 1.1.2008 were extensively reported even before the adoption of the law now in force, other family law reforms have gone relatively unnoticed. However, the structural changes that have taken place in recent decades do not only […]
Let the pants down properly
The new capital adequacy guidelines for banks and securities firms, Basel II for short, have been in force since 1 January 2007. For many camping entrepreneurs it is therefore high time to deal with it, because with Basel II creditworthiness and liquidity are becoming more and more important for bank customers. When it comes to […]
Tax and liquidity gifts 2007
The new capital adequacy guidelines for banks and investment firms, Basel II for short, came into force on 1 January 2007. For many entrepreneurs it is therefore high time to deal with it, because with Basel II creditworthiness and liquidity are becoming more and more important for bank customers. When it comes to lending, it […]
bAV: The fairy tale of GGF insolvency protection, in particular of pension commitments
DIE WELT of August 03, 2005, page 1 reports: A recent study by the German Institute for Retirement Provision (DIA) reveals that the statutory pension is no longer sufficient. However, almost 60 percent of all households do not make sufficient provision for their old age. Nearly one third of the population is even threatened […]
bAV: The obligation to convert remuneration in accordance with § 1 of the German Company Pension Act (BetrAVG) – a liability trap with a possible insolvency risk
*by Ralph C. Kiening (Bamberg), corporate consultant-bAV (www.betriebsrentenkasse.de) and Johannes Fiala (Munich), lawyer (www.fiala.de) Old-age poverty preprogrammed? A recent study by the German Institute for Retirement Provision (DIA) reveals that the statutory pension is no longer sufficient. However, almost 60 percent of all households do not provide sufficiently for their old age. Almost one third […]