Exemption insurance
An exemption insurance is a private insurance with the aim of getting rid of the statutory insurance obligation.
It occurs / occurred in different varieties:
- as life insurance for exemption from statutory pension insurance ,
- as insurance when introducing pension schemes for the so-called freelancers ,
- as private health insurance for exemption from statutory health insurance for pensioners or students.
Today there are no longer any options for exemption from the GRV or the pension funds.
Demarcation
Controlling shareholder-managing directors of GmbHs are not exempt from social security and are not exempt from the social security obligation.
Individual evidence
- ↑ Sebastian Hopfner, Reinhardt Seifert collective agreements for the private insurance industry
- ^ Erich Holzner, Erben und Schenken with life insurance: tax issues and solutions
proof
- Kreußler / Nörig, life insurance and tax, VVW Karlsruhe
- Order of the OFD Cologne, August 17, 1994
- Order of the OFD Erfurt, March 5, 1996
