{"id":18487,"date":"2007-07-07T14:36:18","date_gmt":"2007-07-07T12:36:18","guid":{"rendered":"https:\/\/fiala.de\/employer-liable-for-zillmerung-and-must-pay-double-wage-costs-for-the-bav\/"},"modified":"2007-07-07T14:36:18","modified_gmt":"2007-07-07T12:36:18","slug":"employer-liable-for-zillmerung-and-must-pay-double-wage-costs-for-the-bav","status":"publish","type":"post","link":"https:\/\/www.fiala.de\/en\/employer-liable-for-zillmerung-and-must-pay-double-wage-costs-for-the-bav\/","title":{"rendered":"Employer liable for Zillmerung and must pay double wage costs for the bAV"},"content":{"rendered":"<p>  from the law firm of Dr. Johannes Fiala<br \/>\nA recent ruling by the Regional Labor Court (LAG) in Munich confirms that the offsetting of acquisition costs in the first few years &#8211; in particular by zillmerization &#8211; is not permissible in occupational pension schemes (bAV) with deferred compensation. Such agreements are null and void &#8211; even if the employee was expressly informed about the acquisition costs beforehand. In its reasons, the LAG also assumes that other forms of accounting for acquisition costs &#8211; e.g. over the first five years &#8211; are also inadmissible due to their zillmer-like effect. (Judgment of 15 March 2007, Case No. 4 Sa 1152106).<br \/>\n  (versicherungsmagazin.de (25.04.2006)<br \/>\n  Courtesy of <link http:=\"\"><a href=\"http:\/\/www.versicherungsmagazin.de\" class=\"external\" rel=\"nofollow\">www.versicherungsmagazin.de<\/a><\/LINK>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>from the law firm of Dr. Johannes Fiala A recent ruling by the Regional Labor Court (LAG) in Munich confirms that the offsetting of acquisition costs in the first few years &#8211; in particular by zillmerization &#8211; is not permissible in occupational pension schemes (bAV) with deferred compensation. Such agreements are null and void &#8211; [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":"","rank_math_focus_keyword":"","rank_math_description":"","rank_math_title":""},"categories":[492],"tags":[506,568,497,723],"class_list":["post-18487","post","type-post","status-publish","format-standard","hentry","category-veroeffentlichungen-en","tag-bav-en","tag-entgeltumwandlung-en","tag-altersversorgung-en","tag-zillmerization"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/posts\/18487","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/comments?post=18487"}],"version-history":[{"count":0,"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/posts\/18487\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/media?parent=18487"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/categories?post=18487"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/tags?post=18487"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}