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Besteuerung und Finanzierung der betrieblichen Altersversorgung
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Buy Besteuerung und Finanzierung der betrieblichen Altersversorgung for $54.00 at @ Link.springer.com when you apply the 10% OFF coupon at checkout.
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Der Gesetzgeber hat in den vergangenen Jahren die Rahmenbedingungen fr die betriebliche Altersversorgung grundlegend reformiert. Marcel Brassat untersucht die Entwicklung aus dem Blickwinkel der betriebswirtschaftlichen Steuerplanung. Er vergleicht die Vorteilhaftigkeit der einzelnen Durchfhrungswege, insbesondere unter Einbeziehung der Finanzierungswege und ihrer Steuerbelastung. Daneben betrachtet er die Mittelanlage bei einer Kapitaldeckung der Versorgungsanwartschaften. Der Autor zeigt, dass die Besteuerung mageblichen Einfluss auf die betrachteten Finanzierungs- und Anlageentscheidungen hat.
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