De minimis limit
The de minimis limit describes the limit at which an action or inaction is economically necessary. The Duden defines the term “bagatelle” with “insignificant trifles”. It follows that here the line is drawn between an insignificant and an important little thing. In the parlance of the 21st century, the bagatelle is often referred to as “peanuts”.
The de minimis limit can be found primarily in tax law and in the KVdR contribution to company pension schemes ( Section 226 SGB V) and in administrative enforcement. Tax and / or enforcement consequences are only triggered after the border has been crossed. These limits are not always standardized by law, but are often set internally by the administration or, mainly in the police force, from the situation. This is mostly intended so that the intervention threshold is not necessarily known to the outside world. The border is fluid and adapts to the circumstances.
When asserting a decrease in value, "the materiality of the event through which a mercantile decrease in value was caused" is decisive. "Completely minor impairments of use or the benefit derived from it usually do not result in any extraordinary decrease in value in practice, which is why a mercantile decrease in value can only be addressed in exceptional cases" (for example, the scratches caused by the assembly company are a minor issue the back of a wardrobe facing the wall). "The de minimis limit is calculated according to the replacement value of the commodity, whereby the 5 - 10% limit, similar to what is proposed in the automotive sector, can be used as a basic guide."
Significance in company pension law
In the law of company pension schemes, the monthly amount of the current benefit resulting from the entitlement may not exceed 1% of the monthly reference value of § 18 SGB IV , for capital payments 12/10 of the monthly reference value of SGB IV, cf. Section 3 (2) sentence 1 BetrAVG .
According to Section 3 (2) BetrAVG, there is an exception to the prohibition of severance payments in the case of minor entitlements or ongoing benefits that do not exceed the minor limit. Previously, d. H. Until the end of 2004, minor entitlements could be settled at the request of the employee as well as the employer, which has changed since the beginning of 2005. Since then, the employer has been able to settle a minor entitlement without the consent of the employee upon termination of the employment relationship. With regard to current benefits, the following applies: Current minor pensions may be settled. Current benefits that were paid before January 1, 2005 may be compensated regardless of their amount, insofar § 3 BetrAVG does not apply. According to Section 3 in the version valid until December 31, 2004, ongoing benefits above the de minimis limit could not be settled without the consent of the pensioner. That hasn't changed. Even minor entitlements that were acquired as part of deferred compensation can be settled without the consent of the employee.
literature
- Ernst Halbgewachs, Helmut Zeisberger, Manuela Neugebauer-Püster: The mercantile inferiority . 13th edition. Kirschbaum, Bonn 2003, ISBN 3-7812-1581-4 .
- Manfred Hofmann: The mercantile inferiority as a problem of damages law taking into account the Austrian, French and American legal systems . 1st edition. Dissertation, Freiburg i. Br. (Oberkirch) 1970.
- Anton Schäfer : Depreciation of commodities . 1st edition. LexisNexis , Vienna 2012, ISBN 978-3-7007-5266-0 .
Individual evidence
- ↑ Anton Shepherd : Impairment of commodities . 1st edition. LexisNexis , Vienna 2012, ISBN 978-3-7007-5266-0 , p. 46, point C.1.2 .
- ↑ Jumpertz in Ranger / Cisch / Karst, Betriebsrentengesetz, 14th edition, Munich 2014, § 3 para. 13, ISBN 978-3-406-66731-2
- ↑ Jumpertz in Ranger / Cisch / Karst, Betriebsrentengesetz, 14th edition, Munich 2014, § 3 para. 14a, ISBN 978-3-406-66731-2
- ↑ Jumpertz in Ranger / Cisch / Karst, Betriebsrentengesetz, 14th edition, Munich 2014, § 3 para. 15, ISBN 978-3-406-66731-2
