Time value accounts Archives - Rechtsanwaltskanzlei München

Published on: 23. April 20202. December 2020

Total loss for pension scheme of the managing partner in GmbH insolvency

– New BGH ruling: How the insolvency administrator achieves recovery and immediate realization The most common form of company pension scheme (bAV) for the managing partners is the pension commitment. A new ruling by the Federal Court of Justice (BGH ruling of 18 July 2013, file no. IX ZR 219/11) opens up further possibilities […]

Published on: 28. January 202026. January 2021

Retirement provision and asset planning

Private pension provision affects us all While 20 years ago bottle collecting pensioners were a rare sight on Germany’s streets, today they are already part of the everyday street scene. The results of a survey of the Deutsche Bank clearly show that already every second German citizenhas anxiety about this, no longer be able to […]

Published on: 15. November 2019

Federal Supreme Court prohibits insurance consultants from charging contingency fees for changing tariffs in private health insurance

– How the insurance consultant with a second job may do exactly this and more nevertheless – Insurance brokers as well as insurance consultants are allowed to offer policyholders (VN) in private health insurance (PKV) at the change of tariff according to the new tariff. § Section 204 of the German Insurance Contract Act […]

Published on: 8. February 2017

Time value accounts lead to criminal prosecution and employer liability for charges

Auditors of the social security and tax authorities uncover faulty design published in BC 03/2017

Published on: 8. February 2017

Time value accounts lead to criminal prosecution and employer liability for charges

Auditors of the social security and tax authorities uncover faulty design published in BC 03/2017

Published on: 7. February 2017

When time value accounts lead to criminal prosecution and employer liability

Time value accounts (ZWK) are used to shift social insurance and payroll tax contributions into the future. Such ZWK arrangements are not recognised for tax purposes in the case of members of the management boards of public limited companies and managing directors of private limited companies, as the Federal Minister of Finance clarified (letter dated […]

Published on: 21. April 20167. December 2020

The entrepreneurial obligation to introduce a company pension scheme (bAV) in accordance with the Company Pensions Act since 01.01.2001

The entrepreneurial obligation to introduce a company pension scheme (bAV) in accordance with the Company Pensions Act since 01.01.2001 The legal invalidity of the commitments and the potential risk of criminal liability of the management in the event of the use of zillmerized tariffs “Any cooperation is difficult as long as people are indifferent […]

Published on: 21. March 20167. December 2020

Risk Time value account

Financial product distributors are increasingly promoting working time accounts and the models of partial retirement. The financial intermediaries are mostly concerned with commissions: Few brokers are aware of the civil and criminal liability risks. A time value account is not an implementation method of the company pension scheme. Rather, it is a matter of a […]

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: 21. January 201311. January 2021

Insurance fraud in connection with partial retirement, working time accounts and pension commitments via double trust (CTA)

Total loss in the case of partial retirement, working time accounts and pension commitments How directors, other officers, or self-employed agents completely lose their retirement benefits due to ineffective trust models. One of the business models of renowned corporate consultants for company pension schemes is to protect the reinsurance assets from the access of the […]

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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