Occupational retirement provision is still a sleep aid for many companies: Direct insurance has been running for years, no one knows exactly what is in it, and no one checks whether the current payroll tax treatment is optimal at all.
BAV is a strong instrument: contributions can be free of social security contributions, allowances can be used, and the tax treatment depends largely on the right choice of implementation path. For managing directors, there is also the question: redirect salary or use entrepreneurial means?
The company health insurance supplements the picture. It is not only a GKV alternative for executives and managing directors, but can also be tax-advantageous in the right setup. We check whether BKV makes economic sense for your team and how it can be integrated with private provision.
What you should do now
- BAV implementation route annually check for passport accuracy
- Optimize allowances and tax treatment for managing directors
- Introduce BKV only if total costs and contribution development fit