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Betriebliche und private Altersvorsorge in Österreich: Durchführungswege und Kosten für die öffentliche Hand

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  • Url, Thomas

Abstract

Personen mit einem erwarteten Einkommensrückgang im Ruhestand können den Unterschied zwischen der erwarteten gesetzlichen Pension und dem gewünschten Einkommensniveau im Alter durch zusätzliche private Altersvorsorge ausgleichen. Daneben können Arbeitgeber für ihre Beschäftigten im Rahmen der betrieblichen Altersvorsorge ein Zusatzeinkommen im Alter aufbauen. Zu diesem Zweck schuf die Regierung in den letzten Jahren mehrere geförderte Instrumente, die das bereits vorhandene Instrumentarium an Anreizen zur Altersvorsorge erweiterten und mit neuen Elementen versahen. Als die wichtigsten neuen Förderinstrumente erwiesen sich die Betrieblichen Vorsorgekassen (Abfertigung Neu) und die Prämienbegünstigte Zukunftsvorsorge. Damit stehen seit Jänner 2003 auf dem österreichischen Markt für Altersvorsorge zwei weitere steuerlich unterschiedlich begünstigte Durchführungswege für die private Altersvorsorge zur Verfügung. Die vorliegende Studie vergleicht die wichtigsten betrieblichen und privaten Altersvorsorgeformen nach ihren steuerlichen Anreizen und führt erstmals eine Schätzung der direkten und indirekten Kosten der steuerlichen Förderung in Österreich durch. Sie wurde durch das Österreichische Institut für Wirtschaftsforschung im Auftrag des BMASK durchgeführt.

Suggested Citation

  • Url, Thomas, 2011. "Betriebliche und private Altersvorsorge in Österreich: Durchführungswege und Kosten für die öffentliche Hand," Sozialpolitische Studienreihe, Government of Austria, Federal Ministry of Social Affairs, Health, Care and Consumer Protection, Vienna, volume 6, number 6, July.
    • Handle: RePEc:zbw:bsgpks:6
    Note: Österreichisches Institut für Wirtschaftsforschung im Auftrag des BMASK.
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    References listed on IDEAS

    as
    1. Thomas Url, 2003. "Die Entwicklung der betrieblichen Altersvorsorge in Österreich," WIFO Monatsberichte (monthly reports), WIFO, vol. 76(4), pages 325-331, April.
    2. Peter Mooslechner & Thomas Url, 1995. "Betriebliche Altersvorsorge in Österreich," WIFO Studies, WIFO, number 2803.
    3. Borsch-Supan, Axel & Reil-Held, Anette & Rodepeter, Ralf & Schnabel, Reinhold & Winter, Joachim, 2001. "The German Savings Puzzle," Research in Economics, Elsevier, vol. 55(1), pages 15-38, March.
    4. Thomas Url, 2002. "Die Besteuerung von Versicherungsleistungen und Versicherungsunternehmen in Österreich," WIFO Studies, WIFO, number 23166.
    5. Christine Mayrhuber, 2006. "Pensionshöhe und Einkommensersatzraten nach Einführung des Allgemeinen Pensionsgesetzes," WIFO Monatsberichte (monthly reports), WIFO, vol. 79(11), pages 805-816, November.
    6. Thomas Url, 2009. "Die Verbreitung der betrieblichen Altersvorsorge in Österreich 2007," WIFO Studies, WIFO, number 36861.
    7. Thomas URL & Josef BAUMGARTNER & Helmut HOFER & Serguei KANIOVSKI & Andreas U. SCHUH, 2010. "A Long-run Macroeconomic Model of the Austrian Economy (A-LMM)," EcoMod2004 330600143, EcoMod.
    8. Josef Baumgartner & Helmut Hofer & Serguei Kaniovski & Ulrich Schuh & Thomas Url, 2004. "A Long-run Macroeconomic Model of the Austrian Economy (A-LMM). Model Documentation and Simulations," WIFO Working Papers 224, WIFO.
    9. Thomas Url, 2003. "Die Entwicklung der betrieblichen Altersvorsorge in Österreich," WIFO Studies, WIFO, number 23649.
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