Federal Constitutional Court

The firm Farooqui from Essen informed occupational pensions is promoted in many cases tax which it represents an interesting form of investment for workers. The Essen-based of tax experts of firm Forschner report assessing the health and care insurance operational capital life insurance. Performance rights acquired within the framework of the pension are subject to as the old-age pension related revenue of the obligation to contribute to the health and long-term care insurance. Since 2004 this also applies to irregular income such as the withdrawal of capital life insurance. On the question of whether the burden of this payment with the full contribution rate of statutory health – care funds is constitutional as long as the workers on the premium payment to the insurer was involved, the Federal Constitutional Court in two cases decided. Both situations resembled insofar as the employer a company pension plan in the form of a life insurance policy for their employees had completed their bonuses by them up to the Leaving the employees were paid and then taken over by them. In one case, the employer remained even after the company outlet and the acquisition of the contributions by the employee in the function of the policyholder.

The Federal Constitutional Court decided here it was compatible to allocate the payment to the employee contributions to the health and long-term care insurance standardized, General equal treatment set para 1 of the basic law with which, in article 3. The employer permanently put out the right position of the policyholder, the old-age pension-related character of for occupational retirement provision retaining even, if the workers took over the payment of premiums. In the second thing constellation, the employer upon termination of the employment relationship resigned from the insurance contract and the legal position of the insured person’s leaving the former employee who provided the necessary contributions. In this context, the Constitutional Court took the view that for payment shares a Life insurance, which were purchased through contributions after the withdrawal of an employer, a load of medical and nursing insurance contributions was unconstitutional. With the withdrawal of the employer, would correspond to the nature of capital life insurance of no longer the old-age pension, but an insurance closed off private and is therefore from this time accordingly to handle. Due to their size, decreed by the Federal Social Court duty to transfer insurance premiums significantly violates the general principle of equality. The judgment judgments show that the compulsory insurance of irregularly accumulated revenue for occupational retirement provision is a complicated topic field in the inconspicuous details sufficient, to achieve completely different results.

Is advisable, therefore, to make sure to enable the best possible implementation of your ideas and wishes the competent assistance of tax experts planning ahead both employers and workers. Michael Forschner and that Team of its Essen tax firm involved for many years for the realization of the interests of their clients in all fiscal and tax issues.