Federal Court of Justice (BGH) orders Pensions-Sicherungsverein to hand over list of members

  – How compulsory contributions and publicity of data are used for self-promotion -.   Obligation to disclose the list of members The Federal Court of Justice (BGH) ordered the Pensions-Sicherungs-Verein auf Gegenseitigkeit (PSVaG) to disclose the list of its approximately 92,500 members (judgment of 23 April 2013, Case No. II ZR 161/11). Sufficient for […]

Insurance fraud in connection with partial retirement, working time accounts and pension commitments via double trust (CTA)

Total loss in the case of partial retirement, working time accounts and pension commitments How directors, other officers, or self-employed agents completely lose their retirement benefits due to ineffective trust models.   The business model of renowned corporate consultants for occupational pension schemes (bAV) includes the provision of the reinsurance assets by means of a […]

Dr. Fiala: Garnishment protection – the pitfalls in pension schemes, in Liechtenstein and Switzerland

  Tax consultants, doctors, dentists, architects, journalists and other freelancers have no other choice. You have to pay into professional pension funds or pension chambers for your pension. But how safe is the money you have saved up when creditors or insolvency administrators want to enforce their claims?   The financial news service GoMoPa.net asked […]

Insolvency resistance of company pension schemes Tax consultants are liable for incorrect advice

Numerous rulings indicate how easily tax advisors can be held liable in connection with advice on occupational pension schemes (bAV). One of the key issues in advising business managers is the insolvency-proof nature of the provision – it is precisely on this point that insurance sales spread numerous legal inaccuracies. Therefore, typical liability traps and […]

Liability traps with the time value account

Time value accounts and the models of partial retirement are paid by the Financial sales increasingly advertised. The financial intermediaries it’s mostly about commissions: The fewest intermediaries know about the civil and criminal law Liability risks for fiscal Consultants and the management the employer. In order to create an implementation channel for the company pension […]

Divorce reform: New pension equalisation scheme

Additional costs and liability risks for employers – principle of “internal division” distributes opportunities and risks between spouses Until now, pension entitlements have been calculated using “error-prone forecasts” and often with “value distortions via the present value ordinance”, made comparable with statutory pension insurance entitlements and then the difference in value of all entitlements acquired […]

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 […]

BAV-DOKTOR

Do you want to create or restructure a pension commitment? Independent consultants accompany you from the idea to the realisation – competently and seriously. On the one hand, we offer objective assistance in the legal and economic restructuring of pension commitments as well as in the preparation of new pension commitments. On the other hand, […]

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, www.mbd-bav.de 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 (www.fiala.de) At present, typical […]