Treuhandstiftung Archives - Rechtsanwaltskanzlei München

Published on: 29. November 20173. December 2020

How half-baked company pension commitments can be interpreted by the courts

The Federal Labor Court (BAG, ruling dated February 21, 2017, file no. 3 AZR 297/15) dismissed an employee’s action seeking to establish that his current wife is entitled to a widow’s pension from his company pension commitment. The employee had remarried at the end of the employment relationship. The future widow goes away empty-handed – […]

Published on: 12. January 20177. December 2020

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 […]

Published on: 5. July 2016

When employers are liable for reductions in pension funds

– How advisors, brokers and pension funds are taken into recourse in time – A daily newspaper from southern Germany misleads its readers with the title “Erste Pensionskasse reduces company pensions”. For neither are company pensions reduced if the pension fund cuts its benefits. This is still the first pension fund where pensions and […]

Published on: 13. April 2016

Tax-optimised compensation of pension commitments through a well thought-out spin-off from the GmbH

The pension promise as a tax trap? The advantages of a pension commitment are sufficiently known to every tax consultant and GmbH controlling shareholder-managing director. Tax advisors have also recommended this pension plan to their clients in order to reduce taxes and increase liquidity in the company. However, experts estimate that over 90% […]

Published on: 23. March 201511. January 2021

Legally managing the insolvency risks of pension schemes

The basic provisions granted by the legislator as a protective shield for old-age provision are not comprehensive. The approach of professional asset protection starts with the consideration of an early division of assets. By separating the professional risks within the framework of a corporation from the private assets, a liability block is created quite legally. […]

Published on: 6. March 201411. January 2021

Company pension via a foundation?

The forecasts for benefits of numerous private pension insurance policies have more than halved since they were taken out, which has only been the case since 1990, due to the sharp fall in interest rates in the meantime. This is no different in occupational pension schemes (bAV), which are largely organised via life insurance policies. […]

Published on: 10. October 201311. January 2021

Tax liability for gifts – or tax evasion deluxe

Pitfalls for donors, donees and authorities What aspects and what legal situation are there to consider when making gifts? A gift to one’s own child, a parent’s foundation to support daycare facilities or such a facility itself can be an interesting option for tax optimization. In the case of gifts, no one is required […]

Published on: 6. July 201211. January 2021

Every year again – The business with feelings

How to recognise dubious aid organisations Christmas is upon us once again: fundraising galas on all TV stations, appeals for donations in provincial newspapers and in the mailboxes of German citizens, who donate around four billion euros every year. Around a third of this amount is spent in November and December, an average of 115 […]

Published on: 30. May 201111. January 2021

Planning replaces chance with error

Death, divorce and insolvency – What happens to life insurance? Some policyholders (VN) decide too late that they would like to change the subscription right of a life insurance policy(ies). If the policyholder instructs his broker to make the change, it is important that this is regularly done in writing in accordance with the insurance […]

Published on: 15. September 2010

Building Block for Retirement Security: A Charitable Foundation

The situation is common: The end of working life is approaching. With current, quite respectable income, it has been possible to pay off the owner-occupied home and, in case of doubt, to cover the children’s education costs. In addition, they do not have a high level of cash assets, or cash assets that are perceived […]

Phone:	+49 (0)89 – 17 90 90 – 0
Skype:	Dr. Johannes Fiala PhD
Fax:	+49 (0)89 – 17 90 90 – 70
E-Mail:	info(at)fiala.de

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