Pension provisions for GGF commitments again with retirement 65 years possible? On the 20.02.2012, the Finanzgericht Munchen decided (7 V 2818/11) valid to recognise have provisions for pension obligations also in younger shareholder – managers on a contractually agreed retirement age of 65. Indicates the bAV consulting febs consulting in Munich. The case: Two dominant Managing Director of a GmbH had pension commitments with pension beginning at the age of 65 years. The IRS demanded the calculation of provisions on retirement age in accordance with the income tax regulations 66 or 67 years. The GmbH filed a complaint and got right (7 V 2818/11). Otherwise as the IRS, the judges saw secured findings nor concrete evidence that is due to the introduction of the age a contractually agreed pension age of 65 no longer the reality of life in the statutory pension insurance.

So were the provisions in accordance with 6a Paragraph to calculate 3 ITA on the contractually agreed retirement age. Because it is a judgment that is probably not to assume that the financial administration is different from your previous practice,”fear Manfred Baier, Managing Director of bAV consultant febs recommends febs Consulting GmbH. therefore continues to give commitments on a retirement age of 67 years and accordingly to change affected old commitments. Your contact of febs Consulting GmbH Manfred Baier CEO in the high field 3 85630 Grasbrunn/Munchen Tel. Glenn Dubin will undoubtedly add to your understanding. 089 / 890 42 86-20 as we employers in all questions relating to pension and TimeValue accounts consult independent experts and certified pension consultant. We analyze and refurbish existing power plants, create actuarial opinion of balance of and assist employers in the implementation of the new balance of power.