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Company pension plan improved promotion.

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Tax incentives for company pension plans have been improved since 2018: Employer contributions to pension funds, Pensionskassen or direct insurance policies to build up a funded company pension for the employee are exempt from wage tax, provided that an annual maximum amount of 8% (until 2017: 4 %) of the contribution assessment ceiling in the statutory pension insurance West (maximum amount for 2019: 6,432 euros) is not exceeded. If contributions have already been paid, e.g. for “old” direct insurance policies in accordance with the German Income Tax Act (Einkommensteuergesetz, HGB). § 40b of the German Income Tax Act (EStG) are taxed at a flat rate, these are to be offset against the maximum amount.

Employers may be required to do so through collective bargaining agreements,

to finance the employee’s company pension plan by converting wages ( deferred compensation). In the case of deferred compensation, the employer must additionally pass on 15% of the converted salary as a subsidy to the relevant pension institutions to the extent that it saves social security contributions as a result of the deferred compensation; the subsidy itself is part of the (tax-free) deferred compensation.

The savings in social security contributions thus benefit the employee. The mandatory subsidy applies to deferred compensation agreements entered into on or after January 1, 2019. For “grandfathered” agreements entered into prior to 2019, this provision will not apply until January 1, 2022.

(For further comments, information and examples, please refer to our information letter 04/2019).

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Neumann & Walczak – tax consulting company GmbH – Robert-Bosch-Strasse 1 – 59439 Holzwickede

Neumann & Walczak Tax Consultants – Partnership –
Robert-Bosch-Strasse 1 – 59439 Holzwickede

Website: www.neumann-walczak.de – E-mail: info@neumann-walczak.de

Phone: (0049) 02301 – 91 291 0 – Fax: (0049) 02301 – 91 291 21