The Federal Court of Justice (BGH, ruling of 09.02.2018, ref. V ZR 311/16) decided that a property owner who has a craftsman carry out repair work on the house is responsible – i.e. liable – to the neighbour. In the present case, the house had burned down after roofing work due to an embers nest […]
The implementation of the Directive EU 2016/97 of the European Parliament and of the Council of 20 January 2016 on insurance distribution, i.e. the Insurance Distribution Directive (IDD) by Section 43c of the German Insurance Supervision Act (VAG), leads to financial risks for insurers (VR) and insurance brokers (VM). The insurer may be allowed to […]
– How will the severance pay for company pension schemes (bAV) be subsidised from 01.07.2016? – As of July 1, 2016, the severance payment of pension commitments on occupational pension schemes will be classified as pension benefits by the umbrella organisations of the social security system, Section 229 SGB V. This means that neither unemployment […]
Small or large matrimonial property regime for asset protection *- concerning the ex-manager of a DAX company, a public prosecutor suspects tax evasion as a result of the use of a matrimonial property regime. The legal counsel of the person concerned will consider filing a criminal complaint for alleged violation of official and service secrets. […]
Asset protection: How managers and entrepreneurs try to protect their property You manage million amounts and your decisions have a major impact on the economy, employees and your own company. The managers and entrepreneurs of our time are rewarded for this responsibility with high salaries, profit-sharing and attractive share packages that are more than above […]
A reply to Stritters Forum tips of 13.10.2007 Some business managers can be blinded by attestations, certificates and certifications when purchasing software: Not only the content with many ifs and buts, but especially the liability situation shows that these are regularly samples without value. Manager liability Even from a medium-sized GmbH, the management […]
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 […]
– 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 […]
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 […]
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 […]
