Since January 1st, 2008 companies can also make provisions in accordance with the ‘corporate benefits act for employees and freelancers (BMSWV)’.
Company founders can opt for the new system within 12 months of beginning their business. The contribution rate is fixed at 1.53%. Thus people at the beginning of their career have the opportunity of paying a constant contribution of 1.53% of the statutory social security contribution basis. The contributions are tax deductible as a business expense and are managed and assessed by a pension fund. The existing balance with the pension fund must be paid out at the end of the freelance work. A one-time payment is subject to tax at 6 % and the payment as a pension is tax free.
This requires an additional personal accession agreement in addition to the contract for your employees. We recommend the VBV - Vorsorgekasse AG. The VBV is the market leader and you can profit from its attractive performance. Your customer advisor can provide you with more information on the accession agreement or on VBV - Vorsorgekasse AG.
Benefit from the following advantages:
- Termination payments are business expenses
- Assessment is carried out free of capital gains tax registration (KESt)
- Gross capital guarantee on all contributions made
- Secure, sustainable assessment
- Chance of a lifelong, tax-free additional pension
- Claims can be inherited