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Unternehmensbesteuerung und die Finanzierung der betrieblichen Altersvorsorge

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  • Dietmar Wellisch

    (Universität Hamburg)

Abstract

Summary According to the experience in many other countries, one could imagine that business pension planning in Germany will be dominated by two types of pension schemes in the foreseeable future — by the Direktzusage, i.e. the German type of deferred compensation agreement, and by pension funds. The present paper concentrates on tax planning aspects of both types of business pension schemes. It thereby differentiates between firms that differ in the organisational structure. Especially for corporations the paper reveals that the Direktzusage dominates pension funds: if a corporation invests its means to fulfil the Direktzusage in the capital market and thereby follows the investment strategy conducted by pension funds, then the Direktzusage is preferred to pension funds by employers and employees from a tax point of view.

Suggested Citation

  • Dietmar Wellisch, 2004. "Unternehmensbesteuerung und die Finanzierung der betrieblichen Altersvorsorge," Schmalenbach Journal of Business Research, Springer, vol. 56(7), pages 599-617, November.
    • Handle: RePEc:spr:sjobre:v:56:y:2004:i:7:d:10.1007_bf03372751
    DOI: 10.1007/BF03372751
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    References listed on IDEAS

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    1. Hans-Werner Sinn & Marcel Thum, 1999. "Gesetzliche Rentenversicherung: Prognosen im Vergleich," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(1), pages 104-140, March.
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    Cited by:

    1. Jan Faβhauer & Martin Glaum, 2008. "Bewertungsrelevanz von Rechnungslegungsinformationen über betriebliche Altersversorgungssysteme deutscher Unternehmen," Schmalenbach Journal of Business Research, Springer, vol. 60(59), pages 72-113, January.

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    More about this item

    Keywords

    H2;

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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