The occupational pension scheme (bAV) is one of the most complex areas of application in German and international jurisprudence. The interdisciplinary interaction of different areas of law, such as traditional civil law, labor law, tax law and accounting law, social security law and insurance contract law, makes it imperative to have the relevant expertise.
Against this background, you will find on the following sub-pages numerous currently applicable administrative directives, guidelines and views that have a significant influence on “bAV”. In detail, these are the relevant letters of the Federal Ministry of Finance (hereinafter “BMF letters”), the Fact Sheets of the PENSIONS-SICHERUNGS-VEREINS VVaG (hereinafter “PSV Fact Sheets”) and the circulars of the social insurance carriers (hereinafter “SV Newsletter”). Please use these documents, which are available for download below, as your legal reference works for daily consulting and application practice.
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In addition, we are also available by telephone at +49 221 9333 933 – 0 to clarify your questions in this regard. Thank you very much.