ABOUT US

THI Treuhandgesellschaft mbH is a security and asset management trust company, focusing on insolvency insurance and fiduciary trusts in connection with the sale of certain assets. The firm was established in Berlin in 2006 and is overseen by a supervisory board. THI Treuhandgesellschaft mbH is active in the following areas:

Trust Administration

Beyond the specific context of insurance against insolvency risks, THI Treuhandgesellschaft mbH also offers its clients
intelligent trust solutions.

 

SECURITY TRUST ARRANGEMENTS

 

Assets dedicated to the specific purpose of meeting pension and similar
obligations may be transferred from the trustor by means of Contractual Trust Arrangements (CTA). Based on a CTA the trustor transfers the assets serving to secure these obligations to a trustee. THI Treuhandgesellschaft mbH complies with all requirements necessary to enter into CTAs according to the German Banking Act [Kreditwesengesetz].

In practice, the outsourcing of assets is rather important for insuring against insolvency risks regarding partial retirement obligations,
work time accounts and other pension obligations.

 

Within this context, THI Treuhandgesellschaft mbH provides the following trust solutions:

 

Pension CTA

Securing of assets against seizure by (insolvency) creditors.
Exclusively destined for the fulfilment of retirement or similar obligations (e.g. pension commitments).
Exception of the balance set-off prohibition according to § 246 Section 2 Sentence 2 of the German
Commercial Code [Handelsgesetzbuch].

Work Time Account CTA

Since 1 January 2009 it is mandatory to insure work time credit [flextime wage record] according to § 7e of the Social Insurance
Code [Sozialgesetzbuch] IV. Amounts exceeding one month’s salary, including the total combined social security contributions,
must be insured against insolvency. This insolvency insurance protects employees against loss of their claims to compensation
for work already performed in the event of the insolvency of their employer. The law expressly provides for a trust model or the
introduction of trust accounts as suitable means of insolvency insurance.

Partial Retirement CTA

Despite the expiry of government subsidies for partial retirement models on 31 December 2009, such plans may still be agreed to.
Since 1 July 2004, the Third Law for Modern Labour Market Services [Dritte Gesetz für moderne Dienstleistungen am Arbeitsmarkt]
insolvency insurance for such plans is mandatory as well. Under § 8a of the Partial Retirement Law [Altersteilzeitgesetz],
employers are required to insure against insolvency the overall amount of the employee’s salary earned during the active phase
but payable only during the passive phase.

 

PROCEDURAL TRUST ARRANGEMENTS

Acting as a procedural trustee, THI Treuhandgesellschaft mbH performs fiduciary expression of interest and tender procedures for real estate assets and shareholdings.

These fiduciary proceedings serve to identify the most advantageous offers, based on the tender procedures used in the
public sector, and to ensure an objective tender decision, without the need for the selling party to make its actions public.

THI Treuhandgesellschaft mbH will – through a qualified approach – identify a circle of potential buyers in an expression-of-interest
procedure; these potential buyers will then be asked to tender bids.

By addressing a circle of qualified potential bidders not limited to a specific region, the high quality of the bids received is assured
and the market environment evaluated simultaneously.

THI Treuhandgesellschaft mbH offers specialised procedures carefully calibrated to the transaction desired by the client.


The course of typical fiduciary proceedings is as follows:

Determination of the procedure to be used (Expressions of interest/tender process)

Request for tenders

Evaluation of bids tendered

Preparation of the award decision by principal

Active support during the negotiating process

Support for principal’s award decision

Drafting the award report on the tender process and award decision

TRUST ADMINISTRATION

As a trust administrator, THI Treuhandgesellschaft mbH provides asset management services for a wide range of purposes beyond insolvency insurance.

These include, in particular:

 

Fiduciary deposition of funds to secure payment guarantees for national and international business transactions

Acting as trustee of funds deposited to secure litigation guarantees

Acting as trustee of funds deposited to secure bank guarantees for contractually agreed purposes
(contractual performance and warranty)

Fiduciary holding of shares during the formation of a company

Fiduciary holding of receivables for more effective collection through the legal process

Acting as trustee of assets for the purpose of optimising anticipated inheritances or other asset transfers,
in particular involving company succession issues

PUBLICATIONS

 

LEGAL NOTICE

THI Treuhandgesellschaft mbH

Schützenstraße 18
10117 Berlin

Tel.: +49 (0) 30 206 13 73 - 20
Fax: +49 (0) 30 206 13 73 - 28
Email: office@thi-treuhand.de
www.thi-treuhand.de

 

Managing director: Dr. Joël B. Münch, Jeannette Döhler

Chairman of the Supervisory Board: WP StB Dipl.-Kfm. Joachim Preiss
Registered at the Commercial Register of the Charlottenburg Local Court [Amtsgericht Charlottenburg] under HRB 109186 B

 

Supervisory authority: German Federal Agency for Financial Market Supervision [Bundesanstalt für Finanzdienstleistungsaufsicht]

Disclaimer of liability: The content of these internet pages is intended purely for general information, and is not, nor should be taken
as legal or tax-related advice. Despite careful review of all contents and links, the publisher of this website assumes no liability therefor.
All responsibility for the content of weblinks from this site shall be borne exclusively by the proprietors of such linked sites.

 

Concept & Design: artlemon Webdesign Grafikdesign berlin

 

 

© THI Treuhandgesellschaft mbH