Company pension scheme: Termination, nullity and compensation of pension commitments

– How to exit from unprofitable contracts with a low tax burden -.   Contrary to claims to the contrary, the assets saved in the company pension scheme (bAV) can, as a rule, be dissolved prematurely. This applies both to the occupational pension scheme of normal employees and to managing directors and board members – […]

Commentary: When private and occupational pensions cut provision

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 […]