When are services tax-free and often overlooked by consultants ? Anyone who is reduced in earning capacity as a result of a third-party-induced damage to health receives compensation for this, which is taxable as it replaces earned income. However, for the reduced ability to carry out unpaid household work, he receives a tax-exempt loss of […]
Wage tax and social security are at least as complicated as the taxation of the Mittelstands-GmbH. This is usually in the hands of tax clerks, who bear responsibility but are not allowed to advise alone. Up to more than 50 possibilities for tax-free or only flat-rate taxable benefits from the employer to his employees therefore […]
– How will the severance pay for company pension schemes (bAV) be subsidised from 01.07.2016? – As of July 1, 2016, the severance payment of pension commitments on occupational pension schemes will be classified as pension benefits by the umbrella organisations of the social security system, Section 229 SGB V. This means that neither unemployment […]
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 […]
On the liability of insurance companies, agents and insurance brokers for incorrect design on the part of the legislator Insurance brokers have always had a particularly heavy responsibility towards their customers. In the German Insurance Contract Act (VVG), the legislator has expressly defined the liability of the insurance intermediary in §§ 59 ff. VVG. […]
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 […]
The most important information on compulsory health insurance and pension insurance for the self-employed The Federal Social Court (BSG, ruling of 29.07.2015, Ref. B 12 KR 4/13 R) ruled that the mere performance of duties as a body of a corporation (AG, GmbH) without further active involvement in the GmbH beyond that does not constitute […]
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 […]
– How the self-employed can take out statutory insurance even if they do not have a job – The Federal Social Court (BSG, ruling of 29.07.2015, Ref. B 12 KR 4/13 R) ruled that the mere performance of duties as a body of a corporation (AG, GmbH) without further active involvement in the GmbH […]
In a letter dated 28 September 2017, the Federal Ministry of Finance (BMF) dealt with the future treatment of incorrectly designed contracts for occupational pension schemes (bAV). According to this, special payments by the employer in the event of calculation errors by the occupational pension scheme provider are liable to pay wage tax for employees. […]
