– How self-employed persons and GmbH managing directors also lose their pension provision ? – In the so-called Corona crisis, the state helps, for example by providing tax relief – such as reducing advance payments and deferral of payments upon application. This applies to income tax, corporate income tax and value added tax, but not […]
Total loss for pension scheme of the managing partner in GmbH insolvency
– New BGH ruling: How the insolvency administrator achieves recovery and immediate realization The most common form of company pension scheme (bAV) for the managing partners is the pension commitment. A new ruling by the Federal Court of Justice (BGH ruling of 18 July 2013, file no. IX ZR 219/11) opens up further possibilities […]
Retirement provision benefits companies and employees – savings pot for medium-sized companies
More than ever before, every German citizen is responsible for his or her own retirement provision. The benefits of the statutory pension are by far not sufficient to even come close to maintaining the accustomed standard of living at retirement age. Even the Retirement Assets Act (AVmG) passed on 11 May 2001 is only […]

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 […]
Underwriting of life insurance policies
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 […]