Artikel zum Thema: Private Altersversorgung

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Additional financing of company pension schemes (bAV) subject to wage tax

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 […]

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Company pension scheme: Paying twice

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 […]

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Occupational pension provision – to be used with caution

The Federal Minister of Finance (BMF, letter dated 28.09.2017 – draft dated 04.10.2017) announced the future treatment of incorrectly structured occupational pension schemes (bAV): According to this, special payments by the employer in the event of calculation errors by the provider are liable to pay income tax for employees. Employers and employees are thus doubly […]

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Private pension schemes and creditor protection

Book by Christian Wollmann § 4 The protection against seizure according to § 815 c ZPO   Link: https://books.google.de/books?id=3G57RwL8DxkC&pg=PA71&lpg=PA71&dq=%22Fiala/Schramm%22&source=bl&ots=aEnFGp0UHR&sig=w7sGPvIYpSuOA2JUo72o4rU2Pnw&hl=de&sa=X&ved=0ahUKEwiq4crWz6PSAhUqIpoKHb4_DTMQ6AEIQDAJ#v=onepage&q=%22Fiala%2FSchramm%22&f=false or in https://www.beck-shop.de/wollmann-private-altersvorsorge-glaeubigerschutz/product/5726513  

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Erroneous social security contributions : Still no unemployment benefit and no pension? – Experts estimate: over 1.5 million relatives as employees wrongly insured!

  The legal system is becoming more and more complicated every year, also in social security. The area of wage tax and social security is probably as complex today as the taxation of the GmbH. Experts wonder whether the complexity has already taken the legal system to the limit of unconstitutionality?   Contributions paid – […]

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In focus: Liability traps for lawyers and tax advisors in connection with advice on occupational pension schemes

Insolvency risks – Authority to provide legal services – Insurance cover Occupational pensions are an important component of retirement provision. They obtain their complex position in the German legal system through the interdisciplinary interaction of the most diverse fields of law, which can easily become a liability trap for legal and tax advisors; the numerous […]

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The foundation as a rock in the surf – value preservation and tax relief via the foundation

Foundations have existed in Germany for centuries. Some of them still exist today and have survived wars, recessions, banking crises, changes of government and other events. Many assets – such as works of art, collections, buildings with land – could be preserved for posterity with the help of a foundation. The topic of “foundations” has […]

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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 […]

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