BMF letter - pension commitments of a controlling shareholder
Initiative
Official name
Betriebliche Altersversorgung;Lohnsteuerliche Folgerungen der Übernahme der Pensionszusage eines beherrschenden Gesellschafter-Geschäftsführers gegen eine Ablösungszahlung und Wechsel des Durchführungswegs
Type
Other
Level 3 / Other
Initiator
German government
Submitted
04.07.2017
Doc. code
2017/0581849
Summary
Status
Status
Get a subscription to have access to the whole content.
Current version
Final version
Next step
Entry into force and application
Entry into force
Get a subscription to have access to the whole content.
Application date
Get a subscription to have access to the whole content.
Scope
Relevant for
Get a subscription to have access to the whole content.
Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
–
Source: German government, 2017/0581849, 2017