SERVUS
the Newsletter

-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

-20 years of Riester pension

-Pension insurance report 2021

-Pension obligations of Dax 40 companies

-Case law: pension commitment as hidden profit distribution

-Post-election reading of the Federal Elections: pension plans in the coalition agreement

-Increase in statutory pensions as of 01.07.2022

-Adjustment of the social security contribution rates and their impact on occupational pensions

-Setting the PSV contribution rate for 2021 at 0.6

-Short-time-work-in-Corona-times

-Case law: reduced earning capacity pension

-Insight

-Summary

-Outlook

-Corona and Pensions

-Company Pension Strengthening Act – Update

-Double Taxation of Pensions

-Benchmarking Report 2021