Steuerberaterversorgung Niedersachsen covers the risk of inability to exercise the profession of tax adviser due to illness and the resulting discontinuation of your entire tax advisory activity.
Members who have paid their contribution for at least 1 month are entitled to benefits.
If disability occurs prior to the date on which an application for old age pension according to Article 12, paragraph 2 can be filed, the amount of the disability pension is limited to the amount of the old age pension at this date. If disability occurs after that date, the amount of the disability pension is limited to the amount of the old age pension in case of early retirement according to Article 12, paragraph 2, taking into account the beneficiary’s age at the date when his/her disability occurs.
The conditions for entitlement to a disability pension are as follows:
- Inability to exercise the profession of tax adviser due to physical or mental infirmity. Only the impossibility to engage in any tax advisory activity due to illness shall be considered disability.
- Discontinuation of the entire tax advisory activity. In case of self-employed tax advisers, the activity shall not be considered discontinued if the firm is continued by a deputy or assistant.
In case of employed tax advisers, pension payments will be made only after the end of the continued payment of wages during sick leave or sickness benefits according to statutory provisions.
Pension payments will start upon discontinuation of the tax advisory activity if the application is filed within six months after the conditions are present, or otherwise as of the month in which the application is filed.
An application cannot be filed any more after the disability has ceased to exist.
