Pension advisor

from Wikipedia, the free encyclopedia

Pension advisor is the professional title for people who have been granted permission in accordance with Section 10, Paragraph 1, Item 2 of the Legal Services Act (RDG). Due to their special expertise, they provide legal services in the field of social law or social insurance law and company and professional care in the legal services register .

Field of activity

According to the definition of the profession in Section 10, Paragraph 1, Item 2 of the Legal Services Act (RDG), the field of activity of the pension advisor primarily includes all social law subject areas that are related to pension law issues. In addition to the area of statutory pension insurance , this also includes statutory accident insurance , statutory health insurance , long-term care insurance as well as social compensation and severely handicapped law . The company and professional pension and supplementary pension of the public service are also part of the core activity of the pension advisors. The state-sponsored supplementary pension scheme ( Riester pension , Rürup pension ) may be perceived as a permitted fringe benefit in accordance with Section 5 (2) RDG. The freelance pension advisor represents his clients in court (also as a litigation agent if approved ) and out of court. According to Section 3 (2) of the Introductory Act to the Legal Services Act (RDGEG), license holders under the former Legal Advice Act are equivalent to a lawyer in proceedings before the social court , regional social court , administrative court , labor court , family court and district court , provided that they are permitted to represent them in court or to appear in the negotiation was.

Registration

Registration takes place i. d. R. by the president of the local court or regional court according to § 13 RDG.

Registration requirements according to § 12 Abs. 1 RDG are in particular:

  • personal suitability and reliability (secure economic circumstances and no significant criminal misconduct)
  • Theoretical and practical expertise in the area or sub-areas of Section 10 (1) of the Legal Services Act in which the legal services are to be provided
  • Theoretical expertise is usually proven by a certificate of a successfully completed specialist training course in accordance with Section 4 of the Ordinance on the Legal Services Act (RDV)
  • Sufficient relevant professional experience (e.g. work for a social insurance agency)
  • a professional indemnity insurance with a minimum coverage of 250,000 (annual limit to four times the minimum amount according to § 5 RDV) for each case.

Framework

The other professional law, which is also under judicial supervision (e.g. the ban on direct advertising), is based on that of the legal profession.

For his service, legally an agency agreement , the pension consultants receive fees after Rechtsanwaltsvergütungsgesetz .

Tax treatment

According to a judgment of the Federal Fiscal Court of May 7, 2019, AZ. VIII R 26/16, pension advisors achieve income from commercial operations within the meaning of § 15 EStG. A constitutional complaint is filed against this decision at the Federal Constitutional Court under Az. 1 BvR 2278/19.

For decades, tax offices classified the income of pension consultants as freelance income within the meaning of Section 18 (1) No. 1. This probably happened against the background that the activity of a pension advisor was viewed as similar to one of the " catalog professions " mentioned in § 18 Paragraph 1 No. 1 Sentence 2 . A decree from the Ministry of Finance Schleswig-Holstein of February 17, 2012, VI 302 - S 2245 - 034 (same content LFD Thuringia, order of April 25, 2012, S 2246 - A - 24 - A 3.15) put an end to this practice. Against the background of a decision of the Finance Court Berlin-Brandenburg on November 26, 2015, Az. 15 K 1183/13, this positioning of the tax authorities was once again issued by the Ministry of Finance by decree of August 19, 2016, VI 302 - S 2245 - 034 Schleswig-Holstein confirmed.

Web links

Individual evidence

  1. ↑ Super User: Legal Aspects. Accessed June 24, 2017 (German).