Betriebliche Versorgungszusagen an Gesellschafter-Geschäftsführer

Reference book by Sebastian Uckermann

Betriebliche Versorgungszusagen an

Steuerrechtliche und zivilrechtliche Anforderungen,
Gestaltungsoptionen, Finanzierungswege

1st edition 2019
ISBN 978-3-7910-4370-8

Schäffer-Poeschel Verlag für Wirtschaft · Steuern · Recht GmbH, Stuttgart (

Sebastian Uckermann, court-approved pension consultant for occupational pensions, is CEO of the KENSTON GROUP® and “Chairman of the Bundesverband der Rechtsberater für betriebliche Altersversorgung und Zeitwertkonten e.V.” (Federal Association) as well as author of numerous practical and scientific publications in the field of occupational pensions. In addition, Mr. Uckermann is editor and author of a standard commentary on occupational pensions published by Beck-Verlag.

The tax authorities impose strict requirements on the tax recognition of company pension commitments to shareholder-managing directors of limited liability companies.

The book shows the way through the numerous requirements, points out design options and compares the various financing methods such as:

  • direct commitments,
  • provident fund commitments,
  • direct insurance,
  • pension fund and
  • pension funds.

Also in focus: Questions on practice-relevant topics such as severance pay, waiver, transfer of commitments, continued work of the managing director after reaching the age limit, change of legal form and liquidation of the company.

With numerous sample contracts and overviews.

You can find further book information together with the corresponding ordering information here.

For inquiries about publications and lecture or seminar activities of Kenston Pension GmbH employees, please contact the following e-mail address:

In addition, we are also available to you in this context by telephone at +49 221 99 2222 3 – 0.
Thank you.