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 […]
Artikel zum Thema: Tax
Lawyer warns against occupational pension liability cases due to mini interest
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. […]
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 […]
Benefits to spouses and in the case of non-marital cohabitation are often recoverable
If donations are for the purpose of community protection, but are not gifts…. The Federal Court of Justice (BGH, ruling of 6 May 2014, file no. X ZR 135/11) decided that donations to non-marital partners with the purpose of securing the death of the donor are not gifts. If the cohabitation fails, such donations must […]
Social partner model for occupational pension schemes – old wine in new bottles
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 […]
High tax relief for the committed citizen
Foundations offer the entrepreneur far-reaching advantages The state explicitly acknowledges the commitment of donors with generous tax breaks and benefits related to the law of public benefit. Even if it is not always comprehensible to outsiders at first glance that the charitable trust foundation in particular offers attractive advantages for citizens and efficient solutions to […]
Can the “New Social Partner Model Company Pension” prevent increasing old-age poverty?
– 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 […]
How notional payments lead to the tax burden
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 […]
Blackboard papers guarantee tax exemption – or tax evasion-deluxe until the end of 2016
– Which loopholes the legislator still allows the investor tax-free – For decades it has been customary for many investors to store their securities in effective certificates in a safe deposit box. For the older generation, the reason is a war experience, so that, if necessary, one can pick up bonds and shares at any […]
“Legal dispute”: Brokers can still be liable for pension insurance!
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 […]