There are many factors contributing to inflation in private health insurance. For example, charges for cross-subsidisation for the basic, standard and emergency tariffs. Those who have concluded their private health insurance before 01.01.2009 can also change to the standard tariff – the others only to the basic tariff. The lack of the insurer’s (VR) right […]
How are statute-barred loans and gifts treated in tax law and insolvency? In the guest article, Dr. Fiala and Peter Schramm explain how fictitious payments lead to the tax burden. The Federal Fiscal Court decided in a ruling of 9 February 2015 (file no. I B 32/14) that the statute of limitations for claims […]
Why there is often no justified interest in premature termination of the contract When selling real estate, the bank loans are usually repaid by the seller so that the property can be transferred unencumbered in the land register – with the existing encumbrances, the property would normally be unsaleable. The repayment of the loans […]
A report by the State Criminal Police Office of North Rhine-Westphalia on “Financial Investigations 2014” substantiates the suspicion of commission fraud by the number of submitted contract initiations in insurance sales. There were reports on two insurance brokers who had submitted their applications for endowment insurance policies (KLV) via three different pools. “The alleged beneficiaries/contractors […]
Company pension scheme: Tax burdens and social security contributions play an important role in the settlement of occupational pension entitlements. In the guest article, Dr. Fiala and Peter Schramm show optimisation possibilities. Severance pay for company pension schemes (bAV) as a tax-saving model The State Social Court of Baden-Württemberg (ruling of 24 March 2015, file […]
Why Rürup pensions are not protected against insolvency / Neither protected against seizure nor suitable for old-age provision The Rürup pension is a typical tax-saving model. The seller’s trick is often to highlight the tax advantages at the beginning of the contract or in the savings phase, but to completely ignore the later risks […]
With its recent rulings, the Federal Court of Justice (BGH) has stipulated the introduction of minimum surrender values in the event of termination of endowment life insurance policies (VersicherungsJournal 13.10.2005). However, the judges were under a misapprehension about the calculation of the surrender value, say insurance experts Peter Schramm and lawyer Johannes Fiala. The Federal […]
Survivors rub their eyes when the survivors’ pension of the German Pension Insurance (DRV) is reduced to zero after three months. Marriages entered into after 2002 or those where both spouses were born after 1962 are affected by this provision. In these cases, 40 percent of the additional net income is offset, i.e. deducted […]
The Stuttgart public prosecutor’s office, white-collar crime division, evaluates the deception of investors by misleading yield information according to the internal rate of return method, also known as IRR yield, as an objective fact of investment fraud according to § 264 a StGB. The opinion was first published in February 2005. More and more investors […]
The basic pension is sold by the millions as a tax-saving model. Where documentation is provided at all, however, it is not uncommon for it to lack references to tax burdens in old age, which are precisely when the standard of living is noticeably lowered. This year, up to 22,766.40 euros in contributions can be […]
