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ARTICLE · 20 NOVEMBER 2024

Fünf Fragen an…..

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Durch das Umwandlungsgesetz können Unternehmen ihre Pensionsverbindlichkeiten mit dazugehörigen Vermögensgegenständen abspalten. Auch wenn das übertragende Unternehmen...

GermanyEmployment and HR
Marco Wilhelm
Marco Wilhelm
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1. Immer wieder hört man im Zusammenhang mit einem Pension Buy-out, dass spezifische rechtliche, steuerliche und ökonomische Fragen oder gar Risiken damit verbunden sind – was sind Ihre praktischen Erfahrungen hierzu?

Durch das Umwandlungsgesetz können Unternehmen ihre Pensionsverbindlichkeiten mit dazugehörigen Vermögensgegenständen abspalten. Auch wenn das übertragende Unternehmen in den ersten zehn Jahren nach der Einrichtung einer Rentnergesellschaft für deren Finanzverbindlichkeiten mithaftet, verkürzt ein Pension Buy-out die Bilanz des Unternehmens maßgeblich und unmittelbar. Die Mithaftung ist zeitlich begrenzt und stellt mithin eine Besserstellung dar, da die Alternative ohne eine solche Maßnahme grundsätzlich die zeitlich unbegrenzte alleinige Vollhaftung wäre. Zudem ist auf Grund der u.a. durch die BAG-Rechtsprechung geforderten Ausstattungshöhe bei einem Pension Buy-out ein Eintritt dieser Sekundärhaftung sehr unwahrscheinlich.

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