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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.

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

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