Reference book by Sebastian Uckermann
Betriebliche Versorgungszusagen an
Gesellschafter-Geschäftsführer
Steuerrechtliche und zivilrechtliche Anforderungen,
Gestaltungsoptionen, Finanzierungswege
1st edition 2019
ISBN 978-3-7910-4370-8
Publisher
Schäffer-Poeschel Verlag für Wirtschaft · Steuern · Recht GmbH, Stuttgart (http://www.schaeffer-poeschel.de/)
Author
Sebastian Uckermann, court-approved pension consultant for occupational pensions, is CEO of the KENSTON GROUP® and “Chairman of the Bundesverband der Rechtsberater für betriebliche Altersversorgung und Zeitwertkonten e.V.” (Federal Association) as well as author of numerous practical and scientific publications in the field of occupational pensions. In addition, Mr. Uckermann is editor and author of a standard commentary on occupational pensions published by Beck-Verlag.
Content
The tax authorities impose strict requirements on the tax recognition of company pension commitments to shareholder-managing directors of limited liability companies.
The book shows the way through the numerous requirements, points out design options and compares the various financing methods such as:
- direct commitments,
- provident fund commitments,
- direct insurance,
- pension fund and
- pension funds.
Also in focus: Questions on practice-relevant topics such as severance pay, waiver, transfer of commitments, continued work of the managing director after reaching the age limit, change of legal form and liquidation of the company.
With numerous sample contracts and overviews.
Order
You can find further book information together with the corresponding ordering information here.
For inquiries about publications and lecture or seminar activities of KENSTON GROUP® employees, please contact the following e-mail address: info@kenston.de.
In addition, we are also available to you in this context by telephone at +49 221 9333 933 – 0.
Thank you.