Irish unit linked life insurance for use as a tool to protect assets from German income taxation
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Bachelor Thesis from the year 2004 in the subject Business economics - Accounting and Taxes, grade: 1 (A), course: OUBS B736 Investigating Performance and Change, language: English, abstract: Wrapper und somit auch fondgebundene Lebensversicherungen werden vor dem Hintergrund der kürzlich beschlossenen Abgeltungssteuer wieder deutlich Aufwind erfahren. Stichworte hier sind: Bank Assurance zur Asset Protection bestehender Vermögensverwaltungsmandate in Bankportfolien. Der Autor geht in seinem Werk auf die besondere Ausgestaltung bezogen auf das Leben der versicherten Person u.U. bis zu lebenslangen ("whole of life") fondsgebundener ("unit linked") Lebensversicherungen nach irischem Recht ein. Hierbei geht es ihm insbesondere auch auf die seit Anfang 2004 geltende neue Besteuerung kapitalbildener und somit auch fondsgebundener Lebensversicherungen. Beleuchtet werden existierende wesentliche Anbieter ähnlicher Finanzobjekte genauso wie Vermarkungsformen. Im Abschnitt zu Financials werden mögliche Preismodelle betrachtet. Neben operativen Basisprozessen wird schwerpunktmä ig die Veränderung von Front-to-Back-Prozessen und im Abschnitt Human Resources die Ausbildung und Auswahl geeigneter Mitarbeiter mit dem Ziel der Qualitätssteigerung abgehandelt. Umrahmt werden diese Themen von der kritischen Diskussion der Notwendigkeit eines eigenen Systems zur Angeboterstellung und der schnellen und präzisen Datenübergabe zwischen den beteiligten Partnern, vertreibenden Banken, in deren Bestand die Assets verbleiben, und der irischen Versicherung.
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Rich Dad Poor Dad: What the Rich Teach Their Kids about Money That the Poor and Middle Class Do Not!
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