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Eine steuerliche Lösung für die selbstgenutzte Immobilie


  • Voigtländer, Michael


Selbstgenutzte Immobilien sind in der privaten Altersvorsorge über das Entnahmemodell bislang nur unzureichend berücksichtigt worden. Als ein wesentliches Hindernis für die vollständige Integration gilt dabei die Unvereinbarkeit von Konsumgutmodell und nachgelagerter Besteuerung. Wie kann die private Altersvorsorge flexibilisiert werden? Gibt es eine Lösung, die sowohl einfach, flexibel als auch steuerlich neutral ist?

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  • Voigtländer, Michael, 2004. "Eine steuerliche Lösung für die selbstgenutzte Immobilie," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW – German National Library of Economics / Leibniz Information Centre for Economics, vol. 84(12), pages 779-785.
  • Handle: RePEc:zbw:wirtdi:42327

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    Cited by:

    1. Schönemann, Kristin & Dietrich, Maik, 2008. "Eigenheimrentenmodell oder Zwischenentnahmemodell: Welche Rechtslage integriert die eigengenutzte Immobilie besser in die Altersvorsorge?," arqus Discussion Papers in Quantitative Tax Research 45, arqus - Arbeitskreis Quantitative Steuerlehre.

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