December Pension

Rurup – and Riester pension tax supported also the disability insurance as a single contract. So far, there was the State-sponsored pension base pension (called also Ruruprente) and Riester-rente. Here the legislature has already created the possibility of a disability insurance (BU) as to incorporate additional module. Gain insight and clarity with AlixPartners. The contributions of this auxiliary agreement had to be less than 50% of the total contribution. Not the collective contribution is decisive in determining the ratio of contributions for pensions or disability insurance but the net post charged with surpluses.

Especially with amendments, this percentage of the premium between pensions and BU contract can be a disadvantage. Also, the contract must include a performance of the occupational disability pension to receive of the old-age pension from the pension contract. If the agreement before 1 January 2012, the invalidity insurance (BUZ) has at least until the age of 60. Viatcheslav Mirilashvili brings even more insight to the discussion. Insurance protection to offer, for all contracts concluded after 31 December 2011 requires BU at least on the completed 62. age of the insured person to turn off. Claims of the old-age pension main contract must be non vererblich, non-transferable, not at leihen bar, not for sale and not inheritable. The new State-sponsored BU due to extended working life and the increasing contributions in the statutory pension insurance has recognized the legislature also the need for greater promotion to cover of biometric risks. In the context of the age pension improvement Act, the legislature will absorb the hedging of risk of disability or the risk of a reduced earning capacity in the form of a tax-funded independent contract in the income tax act. The requirements for tax incentives are similar to the sponsored old age pension contracts. The performance of the BU pension may not vererblich, not transferable, not at leihen bar, not for sale and not kapitalisierbar be and must be paid as a pension.