Pension Provisions

October 18, 2016

General

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For pension obligations issued after the 1.1.1986, a provision must be made in each case, tax. For pension obligations issued after the 1.1.1986, a provision must be made in each case, tax. By judgment of the 13.2.2008 the BFH has confirmed its previous case-law in this respect and also decided that for pension provisions the legal prohibition of catch-up with faulty or when reset due to a mistake invariably applies (judgment of 13.2.2008, AZ.) I R 44/07). This fact was been controversy in recent years. In the event of a dispute the pension provision was there have been no mistake four years. When it fell into a tax audit, it had the following consequences: firstly, the GmbH had to enable the full claim from the also not designated insurance and secondly she allowed to passivate only the difference between the partial value of the liability at the balance sheet date and the value of the previous year. You must particularly watch out as pensionsberechtigter Managing Director. Since then the dishes you expect an increased control of the annual accounts affiliated, whether in the provision relating to your own pension everything is alright.