Company pension commitments to Shareholder-Managing-Directors
Current reference book by Sebastian Uckermann
Company pension commitments to
Shareholder-Managing-Directors
Tax and civil law requirements,
Structuring options, financing methods
1st edition
ISBN 978-3-7910-4370-8
Publisher
Schäffer-Poeschel Verlag für Wirtschaft · Steuern · Recht GmbH, Stuttgart (http://www.schaeffer-poeschel.de/)
Author
Sebastian Uckermann, a court-approved pension consultant for company pension schemes, is Managing Director of Kenston Services GmbH and Kenston Pension GmbH, legal consultants for company pension schemes, in Cologne and Chairman of the Federal Association of Legal Consultants for Company Pensions and Time Accounts e. V. In addition, Mr. Uckermann is the author of numerous practical and scientific publications in the field of company pension schemes (including author and editor of a standard commentary on the bAV published by Beck-Verlag) and time value accounts and is also a recognized specialist lecturer for the legal and tax advisory professions in these areas.
Content
The tax authorities place strict requirements on the tax recognition of company pension commitments on shareholder-managing directors of GmbHs.
The book shows the way through the numerous specifications, points out design options and compares the different financing methods such as:
- direct commitments,
- support fund commitment,
- direct insurance,
- pension fund and
- pension funds.
Also in view: Questions on practice-relevant topics such as severance pay, waiver, transfer of commitments, continued employment of the managing director after reaching retirement age, change of legal form and liquidation of the company.
With numerous sample contracts and overviews.
Download
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In addition, we are also available to you in this context by telephone at +49 (0) 221 / 9333 933 – 0. Many thanks.