Save taxes on capital payments under the company pension scheme (bAV), severance payments and after active partial retirement

– How to design more retirement income and pension increases early on ?   “He who does not work should not eat” (Franz Müntefering, 09.05.2006)   In the last up to more than 35 years, people’s parties have more than halved the statutory net pension level. The cost of an equally high funded pension in […]

Tax-optimised compensation of pension commitments through a well thought-out spin-off from the GmbH

The pension promise as a tax trap?   The advantages of a pension commitment are sufficiently known to every tax consultant and GmbH controlling shareholder-managing director. Tax advisors have also recommended this pension plan to their clients in order to reduce taxes and increase liquidity in the company.   However, experts estimate that over 90% […]

Severance pay and other alternatives to occupational pension schemes (bAV)

– Opportunities for employers and employees to optimize pension provision –   Due to the low interest rates on the capital markets, it will in many cases no longer be possible to achieve positive real returns in the traditional external implementation channels of occupational pension schemes in accordance with the German Company Pensions Act (BetrAVG). […]

Ways out of the tax trap

Pension commitments are popular as an instrument of old-age provision. But because of the poor returns on many life insurance policies, there is a threat of tax problems. The tax trap can be avoided with a well thought-out spin-off from the GmbH. Johannes Fiala and Andreas M. Bosl The advantages of a pension commitment are […]

Pension commitment not a substitute for missing occupational disability pension

Pension commitment no substitute for missing occupational disability pension Andreas Bosl, owner of the company MBD Mittelstands-Beratungs-Dienst e.K., Management consultancy in Pöcking, Dr. Johannes Fiala, lawyer (Munich), mediator (Univ.), MBA Financial Services (Univ.Wales), MM (Univ.), certified financial and investment advisor (A.F.A.), EC expert (C.I.F.E.), lecturer (Univ. of Cooperative Education), banker ( At present, typical […]