The German Federal Fiscal Court clarified in its decision dated February 13, 2019 that a first time recognition of pension accruals in the year the pension commitment is granted does not lead to a difference which as to be allocated over a period of three years if the first time recognition is carried out on the basis of new mortality tables (BFH decision dated February 13, 2019 – XI R 34/16; disclosed on June 13, 2019)