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Kürzung der Vorsorgeaufwendungen nach dem Jahressteuergesetz 2008 bei betrieblicher Altersversorgung für den GGF


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  • Dommermuth, Thomas
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    Das vorliegende Dokument analysiert die Auswirkungen einer betrieblichen Altersversorgung auf die steuerlich absetzbaren Vorsorgeaufwendungen bei Gesellschafter Geschäftsführern. Unter bestimmten Bedingungen kann eine betriebliche Altersversorgung zur Kürzung des Vorwegabzugs führen. Die Prüfung ob dies der Fall ist, ist von zahlreichen Faktoren abhängig auf die im Einzelnen eingegangen wird. Darüber hinaus wird bei Gesellschafter-Geschäftsführern durch das Jahressteuergesetz 2008, bei vorliegen einer betrieblichen Altersversorgung der Höchstbetrag der Basisrente (Rürup-Rente) generell gekürzt. Im Dokument werden die Relevanz, die Auswirkungen und die Zusammenhänge der einzelnen Variablen zu dieser Thematik ausgiebig erörtert. -- This document is analysing the effects of company pension plans for acting partners. In some cases it can be possible, that because of a certain company pension scheme the acting partner, a person who is both an associate and manger of the company, have negative consequences for the reduction of tax-deductible insurance contributions. The deduction at source is affected and can be cut. Another problem is the tax deductibility of the German 'Basisrente. This retirement pension enjoys tax privileges that can be cut through a specific constellation. The document shows the responsible factors, the coherences and the consequences in detail that should be observed. The actual changes in the tax situation of 2008 are consider, which has declined the situation.

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    Bibliographic Info

    Paper provided by University of Applied Sciences Amberg-Weiden (OTH) in its series OTH im Dialog: Weidener Diskussionspapiere with number 8.

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    Date of creation: 2008
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    Handle: RePEc:zbw:hawdps:8

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    Keywords: Gesellschafter-Geschäftsführer; bAV; Basisrente (Rürup-Rente); Vorsorgeaufwendungen;

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