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Besteuerung im deutschen Rentensystem und niederländischen Cappuccino-System. Systematischer Vergleich der deutschen und niederländischen Rentenbesteuerung

Besteuerung im deutschen Rentensystem und niederländischen Cappuccino-System. Systematischer Vergleich der deutschen und niederländischen Rentenbesteuerung

          
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About the Book

Bachelorarbeit aus dem Jahr 2021 im Fachbereich Jura - Steuerrecht, Note: 1,2, Hochschule für öffentliche Verwaltung und Finanzen Ludwigsburg; ehem. Fachhochschule Ludwigsburg, Sprache: Deutsch, Abstract: Inhalt der Arbeit ist ein Vergleich des deutschen Rentensystems mit dem niederländischen Cappuccino-System. Darüber hinaus wird die Systematik des niederländischen Steuerrechts dargestellt. Die Besteuerung von Renten in Deutschland und in den Niederlanden wird vergleichend gegenübergestellt. Anhand von Modellberechnungen wird aufgezeigt, wie sich das Rentensystem selbst und dessen Besteuerung auf das Nettoeinkommen eines Rentners auswirkt. Ein Vergleich des deutschen Rentensystems mit dem niederländischen Rentensystem bietet sich insbesondere deshalb an, da das niederländische System als eines der weltweit Besten gilt. Für die Frage der Vergleichbarkeit eines ausländischen Alterssicherungssystems mit dem inländischen System ist eine rechtsvergleichende Qualifizierung erforderlich. In diesem Zusammenhang ist die Besteuerung zwingend in den Vergleich mit einzubeziehen und als Schwerpunkt zu untersuchen, da sie maßgeblich beeinflusst, wie viel netto von der Rente bleibt. Mit einem Durchschnittsalter von 46 Jahren ist die deutsche Bevölkerung die zweitälteste in der EU. Somit ist Deutschland in besonderem Maße dazu angehalten Lösungen für aktuelle Probleme wie die demographische Entwicklung, ein sinkendes Rentenniveau, die Finanzierbarkeit des Rentensystems sowie niedrige Zinssätze und Renditen im Bereich der privaten Vorsorge zu finden. Spätestens seit der stufenweisen Einführung der nachgelagerten Besteuerung bis 2040 ist die Frage der Besteuerung von Renten vor dem Hintergrund einer möglichen Doppelbesteuerung (DB) und der Gefahr von Altersarmut durch immer weiter sinkende Nettorenten vielfach diskutiert.


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Product Details
  • ISBN-13: 9783346418111
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 116
  • Spine Width: 7 mm
  • Width: 148 mm
  • ISBN-10: 3346418111
  • Publisher Date: 17 Apr 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 159 gr


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Besteuerung im deutschen Rentensystem und niederländischen Cappuccino-System. Systematischer Vergleich der deutschen und niederländischen Rentenbesteuerung
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