Company pension scheme Managing Director

Company pension scheme Managing director and shareholder-managing director

Loss of company pension scheme for managing directors in the event of insolvency The company pension scheme has increasingly become the focus of public interest in recent years due to changes and adjustments in pension policy. Politicians are increasingly shifting the issue of pensions into the personal responsibility of employees and employers, which means that […]

Bundesfinanzhof: How to obtain insurance cover

The Federal Court of Finance (BFH, ruling of 07.12.2016, file no. II R 1/15) decided that when the policyholder (VN) provides insurance cover for any insured person (VP), the full, non-aggregated sales price counts as the assessment basis for the insurance tax (VSt): The prerequisite for this is that the insurer (VR) participates in the […]

Contribution savings in the PKV with relief fund

Savings in private health insurance premiums with a provident fund / The emergency tariff makes it possible Around 5% of those insured with private health insurance (UN) are in social tariffs (standard tariff, emergency tariff, basic tariff), with an upward trend. In the emergency tariff, private health insurance policyholders with substantial premium arrears are “steered […]

Comment: The imposed benefit

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 […]

UK of the bAV can permanently reduce insolvency assets

Assets are protected from the insolvency administrator – in the event of death the situation is different: The Federal Court of Justice (BGH, ruling of 08.12.2016, ref. IX ZR 257/15) ruled that the general and insolvency-independent waiver of surrender of the (residual) assets of a provident fund (UK) for occupational pension provision (bAV) can be […]