Current reference book – Company pension commitments to Shareholder-Managing-Directors

Current reference book by Sebastian Uckermann

Company pension commitments to
Tax and civil law requirements,
Structuring options, financing methods
1st edition
ISBN 978-3-7910-4370-8

Schäffer-Poeschel Verlag für Wirtschaft · Steuern · Recht GmbH, Stuttgart (


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.

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.

You can find further book information including order Information here.

For inquiries about publications and lecture or seminar activities of KENSTON GROUP employees, please contact the following e-mail address:

In addition, we are also available to you in this context by telephone at +49 (0) 221 / 9333 933 – 0. Many thanks.