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Besteuerung und Finanzierung der betrieblichen Altersversorgung

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Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783834964144
Condition
New
Product Description

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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