How are statute-barred loans and gifts treated in tax law and insolvency? In the guest article, Dr. Fiala and Peter Schramm explain how fictitious payments lead to the tax burden. The Federal Fiscal Court decided in a ruling of 9 February 2015 (file no. I B 32/14) that the statute of limitations for claims […]
– Even with PSV protection, the GGF is in danger of completely losing its contractually and legally protected pension commitment (direct commitment) – In principle, the managing partner (GGF) of a GmbH is subject to the personal protection of the Works Pension Act (BetrAVG), if he is considered as not controlling in the labour […]
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% […]
Findige bAV-Unternehmensberatung apply for a pension commitment check: “We would be happy to take over the professional checking of pension commitments for you. In doing so, we also ensure that frequent deficiencies that occur in practice (…) are also recognised”. With order the mediator receives ?questionnaires ?unfortunately however central risks are not recognized thereby, because […]
Financial product distributors are increasingly promoting working time accounts and the models of partial retirement. The financial intermediaries are mostly concerned with commissions: Few brokers are aware of the civil and criminal liability risks. A time value account is not an implementation method of the company pension scheme. Rather, it is a matter of a […]
If managing directors and senior executives have been promised their company pension scheme(bAV) as a pension commitment or direct commitment, in the vast majority of cases the existing reinsurance assets are not sufficient to fully finance the retirement benefits. Insofar as reinsurance – e.g. as life insurance or investment funds – are available, employers think […]
If managing directors and executives have been promised their company pension scheme (bAV) as a pension commitment or direct commitment, in most cases the existing reinsurance assets are not sufficient to finance the retirement benefits. To the extent that reinsurance is available – for example, in the form of life insurance or investment funds – […]
There is economic leeway in the redemption of company pension entitlements In occupational pension schemes (bAV), most dependent employees are in the position of a lender, because the employer has regularly set aside at best a fraction of the necessary funds for a specific purpose. Usually, the employer does not get away from the promise […]
The Federal Labour Court (Bundesarbeitsgericht, BAG, judgment of 30 September 2014, Case No. 3 AZR 930/12) ruled that the general terms and conditions contained in a pension commitment, according to which the granting of a widow’s pension requires that the beneficiary “has predominantly provided for the maintenance of the family”, were in breach of the […]
The Federal Labour Court (BAG, ruling dated 11 November 2014, ref. 3 AZR 404/13) decided when a pension commitment does not fall under the protection of insolvency insurance by the Pensionssicherungsverein aG (PSVaG) as a company pension scheme (bAV) because it is based on a position as a shareholder – and was therefore not issued […]
