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Steuer- und sozialversicherungsrechtliche Behandlung der betrieblichen Altersvorsorge nach geltendem Recht und unter Berücksichtigung des Entwurfs zum Alterseinkünftegesetz

Steuer- und sozialversicherungsrechtliche Behandlung der betrieblichen Altersvorsorge nach geltendem Recht und unter Berücksichtigung des Entwurfs zum Alterseinkünftegesetz

          
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About the Book

Inhaltsangabe: Zusammenfassung: Die betriebliche Altersvorsorge bildet zusammen mit der gesetzlichen Rentenversicherung und der privaten Vorsorge das sogenannte Drei-Säulen-Modell des Alterssicherungssystems Deutschlands. Da die gesetzliche Rentenversicherung insbesondere aufgrund der demographischen Entwicklung nicht in der Lage sein wird, das gegenwärtige Rentenniveau aufrecht zu erhalten, erscheint eine Stärkung der beiden anderen Säulen unumgänglich. Mit dem zum 1.1.2002 eingeführten Altersvermögensgesetz (AVmG) hat der Gesetzgeber einen ersten Schritt zur Förderung der zusätzlichen Altersvorsorge getan. Weitere Veränderungen werden sich durch das am 11.6.2004 im Bundesrat verabschiedete Alterseinkünftegesetz (AltEinkG) ergeben, welches ab dem 1.1.2005 die einkommensteuerrechtliche Behandlung von Altersvorsorgeaufwendungen und Altersbezügen grundlegend neu gestaltet. Der Gesetzgeber setzt damit ein Urteil des Bundesverfassungsgerichts um, das die unterschiedliche Besteuerung von Beamtenpensionen und Sozialversicherungsrenten für verfassungswidrig erklärt. Neben der Neuordnung der gesetzlichen Altersvorsorge beinhaltet das Alterseinkünftegesetz zusätzlich neue Regelungen für die betriebliche Altersvorsorge. Ausgehend von einer umfassenden Darstellung der aktuellen steuerrechtlichen Bestimmungen werden die zu erwartenden Neuregelungen und deren Auswirkungen auf die betriebliche Altersvorsorge im Rahmen dieser Diplomarbeit veranschaulicht. Gang der Untersuchung: Als Einleitung in dieses komplexe Themengebiet werden in Kapitel 2 die Entstehung und die wesentlichen Inhalte des Alterseinkünftegesetzes geschildert. In Kapitel 3 erfolgt die bereits angesprochene steuerrechtliche Behandlung der betrieblichen Altersvorsorge. Diese umfasst die Besteuerung der Altersvorsorgebeiträge (mitsamt der einzelnen Fördermöglichkeiten Pauschalbesteuerung, Steuerfreistellung, Riester-Förderung), der Altersbezüge sowie der erwirtschafteten Erträge aus Arbeitgeber- und Arbeitnehmer


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Product Details
  • ISBN-13: 9783838684765
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm
  • ISBN-10: 3838684761
  • Publisher Date: 06 Dec 2004
  • Height: 210 mm
  • No of Pages: 120
  • Series Title: German
  • Weight: 168 gr


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Steuer- und sozialversicherungsrechtliche Behandlung der betrieblichen Altersvorsorge nach geltendem Recht und unter Berücksichtigung des Entwurfs zum Alterseinkünftegesetz
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