Hi, I am a freelance english teacher and I am currently looking at setting myself up as a GBR with my husband as the partner. According to information on the
IHK website if you are set up as a GBR you don not have to contribute to a pension plan. Has anyone set themselves up as a GBR?? I would like to know what any
ones experience is? (Taken from the IHK website) Like all self employed persons in Germany, partners in a company constituted under civil law (GbR) are not
normally bound to subscribe to a social insurance scheme (pension insurance, health insurance and unemployment insurance). Former salaried employees can take
out voluntary ongoing cover in the statutory health insurance scheme. It is also possible to apply for compulsory or voluntary membership of the statutory
pension insurance scheme. In certain sectors the principal himself has to join the statutory accident insurance scheme (Trade Associations) even if he or she
does not have any employees.
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GbR - Avoid Pension Tax?
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 nkatenbrink |
GbR - Avoid Pension Tax? |
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Posts: 1 (Thu, Nov 6, 2008 12:02) |
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 john |
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Posts: 1102 (Thu, Nov 6, 2008 19:33) Administrator |
Hi nkatenbrink
You need to check this out with a lawyer who is specialised in social insurance law, but, as far as I'm aware, being a partner in a GbR will not help much/at all if you are teaching and do not have an employee you pay social insurance contributions for. I have never heard of any teacher getting out of pension payments by setting up a GbR or a GmbH. The IHK info may be correct as far as most other professions are concerned, but I rather doubt it is correct for the professions covered by §2 SGB IV. Es besteht zum Teil Rentenversicherungspflicht selbständig Tätiger (Lehrer, Dozenten, Erzieher, Künstler, Publizisten, arbeitnehmerähnliche Selbständige = kein versicherungspflichtiger AN beschäftigt und im Wesentlichen nur einen Auftraggeber) und es besteht die Möglichkeit, sich auf Antrag freiwillig zu versichern. Being a partner in a GbR certainly doesn't mean you are no longer a teacher. |
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Habeas Corpus Paradigm |
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Posts: 9 (Sun, Nov 16, 2008 23:12) |
Haven't looked at this board for a while as traffic seemed to have become less recently. Hi + regards to John, again.
It has been discussed for a while how certain forms of business organisations may help you to avoid compulsory pension insurance for teachers. A GbR will normally not save you as long as you are still working as a teacher. However, employing someone for more than 400 Euros (who will then become part of the social security system) can indeed save you. A limited company founded by teachers may serve this purpose, too. This doesn't seem practical for various reasons, though. Since I would consider this impossible to solve in a forum, you may wish to relate to any of the following: 1. Seeking advice from a Rechtsanwalt or Steuerberater. This may turn out to be costly (the 190 Euros + VAT threshold for initial consultations would not apply) . Please keep in mind that most lawyers are not familiar with social security matters, and that you should look for a "Fachanwalt für Sozialrecht" or at least for someone with a "Tätigkeitsschwerpunkt", "Schwerpunkt" or "Spezialisierung" in "Sozialrecht" or "Sozialversicherungsrecht". For tax consultants, this is also a field they are seldom knowledgeable about. Ask before hiring. When it comes to lawyers, http://archiv.jura.uni-sa...nternet/anwaltssuche.html provides a comprehensive list of search engines. 2. Visiting http://www.trainerversorgung.de. Certainly one of the best and least expensive options. They give seminars on this topic that cost about 20-30 Euros. There may be one in your region, too. They also have a script/booklet available. 3. Ordering Erwin Denzler's excellent book "Sozialversicherung für selbständige Dozenten" from http://www.erwin-denzler.de/sv-dozenten. 10 Euros. 4. Calling 0800 10 00 480 70, a toll-free no. that takes you to DRV (formerly BfA), the German state pension authority. Anonymous and informative. Comprehensive info about all state pension aspects. Up to date and for free, yet biased and "official". Certainly no "tricks". For your endeavour worth a try. If you are a member of a union (DGB/ver.di/GEW), you can get advice from them as well. Please note that IHK is not a competent body for your problem. They are great for "Existenzgründung", but they are not prepared to advise on such a special area of social security. Good luck.
Last Edited By: Habeas Corpus Paradigm
Tue, Nov 18, 2008 10:39.
Edited 2 times.
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Habeas Corpus Paradigm |
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Posts: 13 (Wed, Nov 19, 2008 21:38) |
John, I hope you were content with my elaborations.
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john |
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Posts: 1106 (Wed, Nov 19, 2008 22:18) Administrator |
Habeas Corpus Paradigm
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