Pension funds are not allowed to withhold health insurance contributions on private pension part

– This leads to further legal disputes about the “correct” determination of contributions –   The Federal Constitutional Court (BVerfG, decisions of 27.06.2018, ref. 1 BvR 100/15, 1 BvR 249/15) decided that benefits from a pension fund (PK) – which are based on contributions made privately by the employee – are not subject to any […]

Company pension scheme Managing Director

Company pension scheme Managing director and shareholder-managing director

Loss of company pension scheme for managing directors in the event of insolvency The company pension scheme has increasingly become the focus of public interest in recent years due to changes and adjustments in pension policy. Politicians are increasingly shifting the issue of pensions into the personal responsibility of employees and employers, which means that […]

Employers are still liable for their commitments to employees

When pension funds cut their own benefits For years, there have been more and more reports about the reduction of benefits in pension funds, life insurance companies and pension funds. Responsible actuaries, actuaries, are increasingly worried there. And rightly so, because employers could take recourse against these experts in matters of occupational pension calculation. After […]

Social partner model for occupational pension schemes – old wine in new bottles

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 […]

Can the “New Social Partner Model Company Pension” prevent increasing old-age poverty?

– 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 […]

When employers are liable for reductions in pension funds

– How advisors, brokers and pension funds are taken into recourse in time –   A daily newspaper from southern Germany misleads its readers with the title “Erste Pensionskasse reduces company pensions”. For neither are company pensions reduced if the pension fund cuts its benefits. This is still the first pension fund where pensions and […]