Clear explanations of company pension schemes and the Unterstützungskasse, a German support-fund pension vehicle, for shareholder-managing directors and mid-sized companies. Factual, with an eye on the balance sheet and tax, and without sales pressure.
Why pension provision for shareholder-managing directors is teamwork. How the coordination between tax firm and pension specialist works in practice, from the key parameters to the annual review.
How the reinsured Unterstützungskasse works and why it is attractive for managing directors who want to build retirement provision beyond the usual contribution limit. Set up in a balance-sheet-neutral way, anchored in Section 4d of the German Income Tax Act (§ 4d EStG).
Why a company pension scheme in the German Mittelstand is more than a box-ticking exercise. How employer contributions and salary conversion become a tangible benefit that retains skilled staff.
The two funding routes in a conceptual comparison. How they differ on contribution limits and balance-sheet effects, and which route suits which situation. A general overview, not a recommendation; that requires an individual review.
Why a company pension scheme is not a plain savings product. How capital market participation works within an insurance wrapper, and how opportunities and risks can be assessed over a long time horizon.
Articles offer general guidance. Whether a route fits your company is something we clarify with your figures on the table and in coordination with your tax advisor.
Briefly describe your starting point. I will get back to you with suggested appointment times, in person in Berlin or online.