Donations Archives - Rechtsanwaltskanzlei München

Published on: 29. January 20202. December 2020

BGB-Leibrenten as the better alternative to private pension insurance

In some city archives historians find records of an annuity purchase – like these. What is behind it and what does it mean for us? Since then In the 13th century, the purchase of annuities was the predominant credit business of the Middle Ages. The future pensioner bought the right to receive a life […]

Published on: 29. January 20203. December 2020

Retirement provision benefits companies and employees – savings pot for medium-sized companies

More than ever before, every German citizen is responsible for his or her own retirement provision. The benefits of the statutory pension are by far not sufficient to even come close to maintaining the accustomed standard of living at retirement age. Even the Retirement Assets Act (AVmG) passed on 11 May 2001 is only […]

Published on: 1. August 2019

Tax savings through charity or religion – or tax evasion-Deluxe

– What alternatives are there to the tax havens Andorra, Liechtenstein, Vatican, Switzerland, San Marino, and Monaco – To date, Germans have invested up to more than € 360 billion in tax havens, as Professor Gabriel Zucman recently determined. The widely praised way of buying tax CDs with allegedly mass self-disclosures is only the […]

Published on: 11. October 20182. December 2020

When the passing on of commission, material and services are prohibited special benefits

The Administrative Court of Frankfurt/Main (VG Ffm, Az. 7 L 3307/18.F) decided in its decision of 28.09.2018 – completely in line with the Federal Financial Supervisory Authority (BaFin) – that even regular payments by an intermediary (VM) to the policyholder (VN) declared as a reduction in premiums are prohibited as a commission fee, § 48b […]

Published on: 21. February 20182. December 2020

Additional financing of company pension schemes (bAV) subject to wage tax

When do employees face a double insolvency risk with occupational pension schemes and additional tax burdens? The subject of the BMF letter of 6 December 2017 (IV C 5 – S 2333/17/10002; DOK 2017/0989084) is, among other things, also the future treatment of incorrectly structured company pension scheme (bAV): Accordingly, special payments by the employer […]

Published on: 10. January 2018

Lawyer warns against occupational pension liability cases due to mini interest

In a letter dated 28 September 2017, the Federal Ministry of Finance (BMF) dealt with the future treatment of incorrectly designed contracts for occupational pension schemes (bAV). According to this, special payments by the employer in the event of calculation errors by the occupational pension scheme provider are liable to pay wage tax for employees. […]

Published on: 10. January 2018

Occupational pension provision – to be used with caution

The Federal Minister of Finance (BMF, letter dated 28.09.2017 – draft dated 04.10.2017) announced the future treatment of incorrectly structured occupational pension schemes (bAV): According to this, special payments by the employer in the event of calculation errors by the provider are liable to pay income tax for employees. Employers and employees are thus doubly […]

Published on: 7. December 20173. December 2020

Framework contracts in professional liability insurance

Laws and professional codes of conduct require many professions to take out liability insurance for financial loss, but also sometimes for personal injury and damage to property. The content and scope of the minimum insurance is regulated differently depending on the profession. If a GmbH provides tax advice, financial losses amounting to € 250,000 must […]

Published on: 24. May 20173. December 2020

Benefits to spouses and in the case of non-marital cohabitation are often recoverable

If donations are for the purpose of community protection, but are not gifts…. The Federal Court of Justice (BGH, ruling of 6 May 2014, file no. X ZR 135/11) decided that donations to non-marital partners with the purpose of securing the death of the donor are not gifts. If the cohabitation fails, such donations must […]

Published on: 18. May 2017

UK of the bAV can permanently reduce insolvency assets

Assets are protected from the insolvency administrator – in the event of death the situation is different: The Federal Court of Justice (BGH, ruling of 08.12.2016, ref. IX ZR 257/15) ruled that the general and insolvency-independent waiver of surrender of the (residual) assets of a provident fund (UK) for occupational pension provision (bAV) can be […]

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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