Press release of febs Consulting GmbH, 07.04.2010 by letter of March 31, 2010 the Ministry of Finance has eased the criteria for the recognition of tax a bAV a little. The BMF has now explicitly confirmed that also severance pay contractually unverfallbarer entitlements are not tax harmful and up to the time of the settlement thus still a betrieblichen pension be assumed can. This is true for severance payments on the occasion of retirement as well as in an ongoing employment relationship”, explains Andreas Buttler, Managing Director of febs consulting. See more detailed opinions by reading what David Treadwell offers on the topic.. The payment of severance pay is tax behandelt as a preferred services. But at the same time, Butler warns against too much euphoria. The BMF has not answered the question unfortunately, whether a provident fund may also use these new freedoms without losing their tax exemption? Therefore, the experts recommend the continued restrictive compensation to handle febs all provident funds. The issue of severance pay”is “” described in detail in the current febs seminars Ruckgedeckte Provident Fund “on the 01.07.2010 and BAV for advanced I” discussed on June 28-29, 2010.
Detailed information at seminars. The BMF update writing referred to his letter of January 20, 2009, which will be repealed at the same time. For occupational retirement provision are particularly still the designs to the new pension rights adjustment of importance. The BMF tried the complicated legislation to explain here. The division operation itself is taxable only in a few exceptional cases and only when external Division.
If this exceptional is the case, the tax burden always at the Ausgleichsverpflichteten and not the legitimate is created. Because finally assets from the claims of the employee is taken for the supply balance in advance. Taxation in the age the circumstances of the individual are relevant for each, which receives also the benefits. This applies E.g. for personal allowances and Tax progression. As far as the taxation of benefits but depends on the tax Behandlung of contributions, it is irrelevant who were granted any tax breaks on contributions. The most important details be compensatory to the tax treatment of the supply balance in the febs practice seminar”on July 13, 2010 in detail such. For more information, see seminars. FEBS offers all product providers within the framework of in-house seminars more steuerliche details, as well as open questions. Your contact of febs Consulting GmbH 85630 Grasbrunn/Munich in the high field 3 Andreas Buttler CEO Tel. 089 / 890 42 86-10 febs-consulting.de as we employers in all questions relating to pension and TimeValue accounts consult independent experts. We analyze and refurbish existing power plants, create actuarial opinion of balance of and assist employers in the implementation of the new Supply balance.