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 […]
In the case of the Federal Social Court, the owner of a clothing chain was to be treated only as a “part-time self-employed person” after he had received a widower’s and standard old-age pension, so that in future he would not have to pay the higher voluntary contributions but only compulsory contributions to the statutory […]
How the new law on the strengthening of company pensions is driving out the desire of employees for popular harmful guarantees. On 1 June 2017, the German Bundestag passed the new Company Pension Strengthening Act (BRStärkungsG) (ep reported). The official aim is to promote the spread of occupational pension schemes (bAV) in small businesses […]
Auditors of the social security and tax authorities uncover faulty design published in BC 03/2017
Time value accounts (ZWK) are used to shift social insurance and payroll tax contributions into the future. Such ZWK arrangements are not recognised for tax purposes in the case of members of the management boards of public limited companies and managing directors of private limited companies, as the Federal Minister of Finance clarified (letter dated […]
Both the Federal Ministry of Labour and Social Affairs (BAMS) and the Federal Ministry of Finance (BMF) are currently interested in improving occupational pension schemes (bAV). On the one hand, there is the concept of a “new” implementation route via the collective bargaining parties as the sponsors of the occupational pension (“Nahles pension”). On the […]
– Which disadvantages even the new occupational pension scheme (bAV) does not eliminate – Both the Federal Ministry of Labour and Social Affairs (BAMS) and the Federal Ministry of Finance (BMF) are currently interested in improving occupational pension schemes (bAV). On the one hand, there is the concept of a “new” implementation route via […]
The ruling of the Federal Social Court: Before the Federal Social Court (BSG) a GGF with its Unternehmensberatungs-GmbH lost: After the wording of the reasons for the judgement (Az. B 12 RA 1/04 R) also a GmbH managing director active only for its own GmbH is subject to the pension insurance obligation. The Federal Minister […]
Company pension scheme: Tax burdens and social security contributions play an important role in the settlement of occupational pension entitlements. In the guest article, Dr. Fiala and Peter Schramm show optimisation possibilities. Severance pay for company pension schemes (bAV) as a tax-saving model The State Social Court of Baden-Württemberg (ruling of 24 March 2015, file […]
In an original article for FONDS professionell ONLINE, attorney Johannes Fiala and actuary Peter Schramm explain why they consider the decision of the Bavarian State Social Court on the obligation of a broker to pay pension contributions to be correct. The ruling of the Bavarian State Social Court (LSG) on the pension insurance obligation of […]
