Privatelyrun Direct Insurance

End of anger by a Constitutional Court judgment? Initial situation a direct insurance is a life insurance contract that the employer as a policyholder on the life of a worker as the insured person – has completed. Direct insurance is one of the five ways of implementation in the company pension scheme. Since 2004, all legally insured pensioners for lump-sum benefits from a direct insurance company have to pay statutory health and care insurance premium. This is GMG from the Act to modernize the statutory health insurance, briefly. The Federal Social Court (BSG) has already in 2006 in two ways (BSG judgments of the 13.9.2006, AZ.) B-12 KR 1 / 06 R and B-12 KR 5/06 R) confirmed this legal regulation. All directly insured must pay so the full General contribution rate their health insurance, and for a period of ten years, based on the paid insurance benefits. This rule looks easy and obvious, but in many cases, in which the employer not the policyholder was considerable difficulties.

The stereotyped interpretation of the Bundessozialgericht the BSG is different in settled case-law (E.g. decision of December 12, 2007 B-12 KR 6/06) on the issue of health – care insurance don’t like the lines from direct insurance incurred. Often, a portion of the contributions under the pension was free and under section 40B ITA A.f. tax provided. The other part of the contributions was made from completely private taxed and verbeitragtem income. According to that case-law is subject to getting the total benefits due to the Direktversicherungsvertrags of the obligation to contribute to the statutory health insurance. To view of the BSG has that stereotyped interpretation\”of the concept of occupational retirement provision the advantage that there is no difficulty, split the payments in a non-contributory and some broadcasters to (including BSG dated 6 February 1992 – 12/RK 37/91). A such generalizing Viewing subjects pensions within the meaning of 229 ABS 1 sentence 1 SGB V all references, where a correlation to activity.

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