Betriebliche Altersversorgung mit der Unterstützungskasse (German Edition)

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  1. Regulation of state and supplementary pension schemes in Germany: overview
  2. Latest News
  3. bAV-U-Kasse
  4. Sullivan Powers & Company - Services

The most popular form of private pension provisions is the so-called Riester Pension.

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From Wikipedia, the free encyclopedia. This part of the basic social security system. All employees and employers pay a percentage of salaries into this system. Second pillar: voluntary occupational pension insurance Third pillar: private insurance Contents. Archived from the original on Retrieved Archived from the original PDF on Timeline Historiography Military history. Outline Index. Here you are entirely flexible with how much you put in every month though some limitations may apply with regards to the balance between actual salary and pension contributions.

Even if you have already reached the limits with a Direktversicherung at EUR p. The difference for employees legally here is that your employer is not obligated to let you invest in a U-Kasse — in contrast to the Direktversicherung as mentioned above.

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Regulation of state and supplementary pension schemes in Germany: overview

The experts for Expats in Germany in finance. Regarding a US tax accountant, would this be something that could likely be clarified in a one-off phone consultation just based upon the type of pension?

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I need to somehow understand what the IRS reporting obligations for this type of pension are, prior to deciding on the move. I could choose not to make my own contributions, but I would not be able to opt-out of employer contributions. My concern is that worst case, I could be stuck having to file complex informational paperwork for this pension fund each year e. Posted 9 May Check this clause here:.

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I can concur with the eminent Starshollow. I have had one of these for years and both a German and US tax advisor said the same thing. The trick here is that with these types of pension plans, you have no control over the investment and therefore it does not require reporting. Theoretically, this should also apply if you invest in one of these immobilien companies like DIG. I'm not advocating this as an investment, perhaps Starshollow can comment.

Indeed, effective 1 January with the introduction of the new Article 18A to the USA-German tax treaty your participation in a German BaV plan is not only recognized by the United States it is blessed with tax benefits:.

In 60 Sekunden betriebliche Altersversorgung Entgeltumwandlung erklärt

Where an individual who is a resident of a Contracting State is a member or beneficiary of, or participant in, a pension plan established in the other Contracting State, income earned by the pension plan may be taxed as income of that individual only when, and, to the extent that, it is paid to, or for the benefit of, that individual from the pension plan and not transferred to another pension plan in that other Contracting State. BaV or the USA e. IRA, k ] will not be taxed on value accruals within that plan - and interplan transfers e.

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Where an individual who is a beneficiary of, or participant in, a pension plan established in a Contracting State exercises an employment or self-employment in the other Contracting State:. The relief available under this paragraph shall not exceed the relief that would be allowed by the other State to residents of that State for contributions to, or benefits accrued under, a pension plan or plans established in that State. The competent authorities of the Contracting States shall determine the relief available under this paragraph pursuant to the preceding sentence.

However, the proper way to read paragraph 3 is that it establishes a condition that the plan in the "home" country be established and recognized by the "host" country and have had contributions made to it BEFORE the individual's contributions made in absentia will qualify for "host" country tax deductibility during the sojourn away from the "home" country of the plan.

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So, if you are planning a move to Germany, set up that IRA before you go so that you can - in theory, anyway - continue to make contributions to it from your German source income that will German income tax deductible. I don't know anyone who has tried this with their local Finanzamt but it would certainly be worth a try.


The Federal Republic of Germany shall provide the corresponding relief under section 3 No. This paragraph shall apply only to the extent that the contributions or benefits qualify for tax relief in the Federal Republic of Germany. Article 5 a of the treaty specifically rescues the benefits conferred on US subjects by Article 18A paras.

Where US eligibility rules provide for qualifying employment periods e. The primary purpose of the self-reporting requirements whether they are under Title 26 Form , Form , Form , Form , Form , Form , etc. The primary purpose of FATCA is to produce third-party evidence of US citizen self-reporting failures in a handy electronic format so the job of extorting penalties from US subjects can be conveniently automated. However, while an FFI's FATCA exemption will likely indicate that an "account" held with it by a US citizen is not reportable by that citizen - otherwise under the logic of FATCA it would not be exempt - US subjects would be well advised to report anything and everything that they own or are acquainted that has a value, a number and a foreign address.

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Remember the "Alien and Sedition Act" from history class? The US Congress in on record that it thinks that extortion is a mighty fine way of raising money - especially when the wretches they victimize don't live in the US. So if I understand correctly, with regard to my employer's contributions to the bAV and my own, were I to choose to contribute, up to the allowable limit , it sounds like I'd just be able to exclude those from my taxable income, because a bAV can be considered a qualified pension plan within the terms of the treaty.

Or would that more of an 'it depends' type of question? Posted 11 May If a bAV is by definition not this kind of arrangement, then I may have nothing to worry about, but if there is an 'it depends' factor then I'm guessing I'll need to contact the pension company for more information about the structure.