SERVUS
the Newsletter

-Workation: when “work” and “vacation” merge

-The Obligation to Record Working Time: what’s the status in Germany?

-Long-Term Care Support and Relief Act

-Annual Report PSVaG 2022

-EU Conversion Directive and occupational pensions

-Effects of the current interest rate development on the scope of obligations in occupational pension schemes

-Inflation compensation bonus: up to 3,000 euros tax-free

-Home office tax rebate increases in 2023

-State pension increase to 01.07.2023

-Reform of the statutory pension insurance: Concept of the Federal Ministry of Finance on “Generation Capital”

-Case law: BAG decision on settlement calculation for lifelong retirement pensions

-Current developments in working time accounts

-Reform of private pensions: GDV’s “citizen’s pension”

-Case law: BGH decision on an employee’s right to object to a company pension plan

-Calculation parameters in social insurance 2023

-Stable development of the EPF

-Elimination of the Supplementary Earnings Limit for Early Retirement Pensions

-Pension Reform Standstill

-Citizen’s Income

-Calculation Parameters in Social Insurance 2023

-PSV Contribution

-Tax- and Social Security-free Inflation Compensation

-Introduction of a Citizen’s Income

-BMF Letter on the admissibility of Unit-linked reinsurance for Provident Funds

-Case Law: BAG on Employer Subsidies in the Context of Deferred Compensation

-Amendments to the Verification Act

-New developments in the social partner model

-PSVaG: declining insolvency activity in 2021

-New BMF letter on company pension schemes

-Case law: employer allowance

-Significant increase in statutory pensions as of 01.07.2022

-Exit from the entry into funded pension insurance

-Pension obligations of Dax 40 companies

-False start for pan-European pension products

-Case law: Garnishment Protection in the Context of a Deferred Compensation Scheme