City Gloss

“Press release of febs Consulting GmbH, December 14, 2009 with the long-awaited ruling by September 15, 2010 the Federal Labor Court has seemingly for peace of mind when the topic of Zillmerising” taken care of. But with release of ausfuhrliChen judgment, some doubts arise yet again. Indicates the bAV consulting company of febs Consulting GmbH from Grasbrunn in his latest newsletter (www.febs-consulting.de/ News). Basically, the BAG does not as a violation of the commandment of value equality the further burden of acquisition and distribution costs on the employee, as well as their distribution on 5 years. The remuneration conversion agreement is cancelled but prematurely, for example due to retirement of the employee, to inappropriate discrimination of an employee may be according to the GErichtes despite initial value equality. That is always the case if the free position the future benefits represents no sufficient economic value for the employee. Where the limit is here, the Court leaves open”, stressed FEBS – Chief Andreas Buttler and advises generally contracts with ongoing provision. Often the interest on the contributions, at market rates with acquisition commissions in free position of the contract, less than 1%.

Even with the seemingly perfect insolvency protection of direct insurance, the courts had to deal with in the last few months. On July 24, 2009, which ruled was Cologne about the case a direct insurance, which was assessed on termination of the Mitarbeiters as expire and therefore dissolved. For this corruption”of the direct insurance of PSVG permanent after opinion of the Court as little as for any employer contribution arrears. Conclusion for all workers: if it is financially tight with the employer, the workers to be sure that the direct insurance premium actually paid. Because once the money with the insurer is, it is also the insolvency protection of direct insurance.

In anger and frustration among employers In early November the BekanntmChung of the PSVG contribution rate of 14.2 per thousand, compared with 1.8 percent in the year. Fortunately, the PSVG content but to end the year with a first payment of 8.2 per thousand. The remaining 6 percent are distributed on the next four years. But many companies have been looking forward too soon. Because the deferred contribution parts are produced legally already in 2009 and just whose due date was postponed. Therefore, the posts in the commercial and tax balance sheet are already in 2009 in full amount to capture. The febs Academy provides more current judgments and administrative instructions relating to the bAV for occupational pensions early 2010 again in the traditional annual kick-off seminars, for example: default resolution after waiver of future service of a pension commitment allowed deviations from the shall in boards of Directors and managing directors Funftelungsregel according to 34 ITA part withdrawal results from 18 German family court day to the new compensatory: liability of the employer at Compensation through an external device, maximum sharing costs, consideration of interest in external Division, etc. Www.febs-consulting.de/ seminar interested, see the complete program of the seminars present bAV challenges 2010 for product providers and consultants “at the 19.01 and February 25, 2010 the new compensatory in practice” at the 02.03.2010 registration is possible informally, such as e-mail to contact: febs Consulting GmbH in the high field 3 85630 Grasbrunn/Munich your partner of Andreas Buttler CEO Tel. 089 / 890 42 86-10