Press release, 31.07.2013 of febs Consulting GmbH almost unnoticed the Federal Ministry of Finance has published the comprehensive circular advertised for months on private and occupational pensions in the 24.07.2013. 153 Pages, the financial management presents familiar, some new features and also the one or two surprises around the private and occupational pension schemes. “maintan Andreas Buttler, Managing Director of the consulting firm of febs Consulting GmbH. The writing will be published shortly in the journal of the federal tax and replaced the previous ruling by March 31, 2010. For the first orientation the experts of febs Consulting GmbH have analyzed the contents of significance for occupational pensions: supply services before the end of the working life a worker retirement benefits from a reference gets bAV, although he has not yet finished his career, so the financial management holds in the future that obviously only for direct insurance, pension funds and pension funds for allowed. No exists in provident funds and pension plans in such a case in the future more bAV. The BMF, however, leaves the tax consequences of such breach, because at least the accounting treatment of pension plans and pension funds should not change this.
Nevertheless this restriction will probably cause that in particular support funds will undertake the payment of the supply in the future only on presentation of the retirement decision of the statutory pension insurance. Piecemeal removal of direct commitments on pension fund of outsourcing of direct commitments to a pension fund is possible against payment of a one time contribution in practice only for the so called past service. For the removal of the future service granted the legislature at least according to interpretation of financial management only the normal”promotion of 3 No. 63 ITA. That is usually already consumed by the deferred compensation”or the necessary contributions exceed the flow significantly.