– Liability traps and gaps in coverage in the daily sickness benefit insurance – In its ruling of July 6, 2016 (Case No. IV ZR 44/15), the Federal Court of Justice decided that regulations in the model terms and conditions (Section 4 IV MB/KT 2009) which regulated a compulsory reduction of the insured daily sickness […]
The Federal Supreme Court (BGH, ruling of 27 June 2018, file no. IV ZR 222/16) decided that to insure the life of another (the insured person, CP), the consent of this CP is also required at a later date. This applies not only to the original conclusion of the contract, but also if only the […]
The OLG Koblenz (judgement of 28.02.2018, file no. 4 W 79/18) decided on the liability for damages of a professional caregiver after he or she had terminated a private health insurance (PKV) together with a supplementary nursing care insurance (PV) and a short time later the benefit claim occurred. Liability in the event of […]
In its ruling of 28 February 2018, the Federal Court of Justice (BGH, Ref. XII ZR 94/17) ruled that “a spouse may terminate the fully comprehensive insurance policy for the family vehicle running on his or her partner even without the latter’s power of attorney”, as the press release did not quite put it: […]
– Why do you lose your insurance cover without paying protection money? – The Federal Court of Justice (BGH, ruling of 16.06.2010, file no. IV ZR 229/09) decided on the case of a restaurant owner who was threatened with damage or destruction of his premises that burglary and/or vandalism risks are to be reported […]
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 […]
The Federal Court of Justice (BGH, ruling of 09.02.2018, ref. V ZR 311/16) decided that a property owner who has a craftsman carry out repair work on the house is responsible – i.e. liable – to the neighbour. In the present case, the house had burned down after roofing work due to an embers nest […]
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 […]
Incorrect tax data at the life insurer leads to massively excessive tax The Münster Tax Court (FG, judgement of 30.01.2018, file no. 5 K 3324/16 E) recently decided that an occupational disability pension ending before the start of the retirement pension is not taxable in accordance with a basic pension for the most part, but […]
The implementation of the Directive EU 2016/97 of the European Parliament and of the Council of 20 January 2016 on insurance distribution, i.e. the Insurance Distribution Directive (IDD) by Section 43c of the German Insurance Supervision Act (VAG), leads to financial risks for insurers (VR) and insurance brokers (VM). The insurer may be allowed to […]
