Household management damage, mobbing damage and maintenance: When benefits are tax-free – something 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 […]
Artikel zum Thema: Versorgungsausgleich
Alternatives to wage compensation: damage to housekeeping, mobbing and maintenance
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 […]
Overview: These services are tax free
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 […]
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 – […]
BGH – When a life insurance policy must distinguish between two widows
The German Federal Supreme Court (BGH, ruling of 22 July 2015, file no. IV ZR 437/14) decided that the declaration of the insurance customer “the widowed spouse” as the beneficiary is to be interpreted in such a way that “the spouse married to the policyholder at the time of the declaration of the subscription right […]
Optimization of pension equalization – even during a current marriage
In the case of direct commitments and support funds, external splitting in accordance with VersAusglG is an option. A transfer to the Deutsche Rentenversicherung is more profitable than a new capital cover. A commitment to the company pension scheme (bAV) increasingly contains a higher pension promise than is paid out. With regard to pension […]
External division of occupational pension rights
With regard to pension equalisation, there is currently (still) the possibility of “external splitting” of company pension schemes (bAV), for example in the event of divorce, Section 17 of the German Pension Equalisation Act (VersAusglG). Affected are direct commitments (also known as pension commitments) as well as rights against a relief fund. The beneficiary spouse […]
Optimize pension equalization – even during a current marriage
Company pension scheme: Dr. Johannes Fiala and Peter Schramm explain how a higher level of provision can be achieved with less effort in a guest article for procontra-online.de. With regard to pension equalisation, there is currently (still) the possibility of “external splitting” of company pension schemes (bAV), for example in the event of divorce, Section […]
Asset Protection: How millionaires are misled by financial planners and consultants
– Why some asset protection leads to poverty or prison – It is common practice for credit institutions of all kinds and independent advisors to sell “private financial planning” to their clients. This may well cost a few thousand euros in fees – only for the time being, because the damage done in the […]
Capital protection: Why some asset protection schemes lead to poverty or prison
It is common practice for credit institutions of all kinds and independent advisors to sell “private financial planning” to their clients. This may well cost a few thousand euros in fees – only for the time being, because the damage done in the process is often up to more than six figures. Bank(st)ers let it […]
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