Contribution

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Under Verbeitragung is in the German legal terminology the consideration of a specific operation in the statutory social understood as contributing effective (increasing or contributory -senkend).

If, for example, a severance payment due to the termination of an employment contract is subject to the obligation to contribute, one speaks simplistically of the contribution of the severance payment . Is a process of a double contribution duty subjected is of Doppelverbeitragung the permissible sometimes by, in the case Doppelverbeitragungsverbot spoken.

The reason for this creation of the word is that the duties to be paid for social insurance are not taxes, but insurance contributions, which is why the word taxation does not apply to this form of tax collection.

The word is not used in the standard language and - unlike the word taxation - has not caught on there. It has not yet been used in statutory provisions. However, it can be found in administrative regulations and in social court jurisprudence, and occasionally in judgments of the Federal Social Court .

Individual evidence

  1. ↑ LSG Stuttgart , judgment of June 19, 2015 - L 4 KR 2901/12 - on the obligation to contribute a foreign (there: Spanish) pension in the German health and long-term care insurance.
  2. ↑ Richard Giesen: Double Survey of Social Insurance Contributions in Company Pensions (Part Two ) , VSSR 2005, 77-101.
  3. ↑ ZB German Liaison Office for Health Insurance - Abroad - from November 16, 2011: Contributions from foreign pensions , Az. 540/2011, juris; Main Association of Commercial Employers' Liability Insurance Associations of July 18, 2005: VBL supplementary payment - The contributions 2005, 589–590; Central associations of statutory health insurances from October 31, 2003: Reimbursement of wrongly paid contributions in the calculation of the accident contribution of insolvency-protected credit balances by the trustee / insolvency administrator - The contributions 2004, 135-136.
  4. ↑ Judgment of December 23, 2015 - B 12 KR 51/15 B ; Judgment of May 7, 2014 - Az. B 12 R 18/11 R - ; Judgment of November 12, 2008 - 2 KR 10/08 R -, juris.