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

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  • Dommermuth, Thomas

Abstract

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.

Suggested Citation

  • Dommermuth, Thomas, 2008. "Kürzung der Vorsorgeaufwendungen nach dem Jahressteuergesetz 2008 bei betrieblicher Altersversorgung für den GGF," Weidener Diskussionspapiere 8, University of Applied Sciences Amberg-Weiden (OTH).
  • Handle: RePEc:zbw:hawdps:8
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    References listed on IDEAS

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    More about this item

    Keywords

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

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors

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