Systematik der betrieblichen Altersvorsorge unter Berücksichtigung steuerlicher Gesichtspunkte

Name: Systematik der betrieblichen Altersvorsorge unter Berücksichtigung steuerlicher Gesichtspunkte
Brand: Atlantic Books
SKU: 9783640447909
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ISBN13: 9783640447909
Binding: Paperback
Subject: N/A
Publisher: Grin Verlag
Publisher Imprint: Grin Verlag
Publication Date: November 22, 2009
Pages: 32
Original Price: USD 26.9
Language: German
Edition: 2. Auflage
Item Weight: 50 grams
BISAC Subject(s): Accounting / General

About The Book

Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,3, Universit t Duisburg-Essen, Veranstaltung: Seminar zur Betriebswirtschaftlichen Steuerlehre, Sprache: Deutsch, Abstract: "Denn eins ist sicher: Die Rente." Diese oft zitierte Aussage von Norbert Bl m aus dem Jahre 1986, galt lange Zeit als das Merkmal des deutschen gesetzlichen Rentenversicherungssystems. Die ver nderten Bedingungen der Umwelt, insbesondere die h here Lebenserwartung und der damit einhergehende Wandel in der demographischen Entwicklung, brachten jedoch erhebliche Probleme mit sich. Aufgrund einer zur ckgehenden Geburtenrate, standen immer mehr Bezieher von Versorgungseinkommen einer immer kleiner werdenden Gruppe von Erwerbst tigen und Beitragszahlern gegen ber. Das Absinken des Leistungsniveaus der gesetzlichen Rente f hrte zu einer immer st rker werdenden Forcierung des Gesetzgebers auf die Neuausrichtung der Alterssicherungssysteme. Die gesetzliche Rente entwickelt sich seit dem immer mehr zu einer reinen Basisversorgung, mit dem Charakter einer Grundsicherung, die um weitere Versorgungswege erg nzt werden muss. Neben der privaten Altersvorsorge steht vor allem die betriebliche Altersversorgung, als zweite Schicht der Alterssicherung, im Blickpunkt der Betrachtung. Ihre Attraktivit t und Verbreitung wurde insbesondere in den letzten Jahren gesetzlich vorangetrieben. Seit dem nimmt Sie eine wesentliche Rolle im Alterssicherungssystem Deutschlands ein. Das Ziel dieser Arbeit ist die Darstellung der wesentlichen Gesichtspunkte der betrieblichen Altersversorgung. Der erste Teil besch ftigt sich mit einigen Grund-legenden Aspekten, wie den rechtlichen Rahmenbedingungen, der wesentlichen Finanzierungsm glichkeiten und der m glichen Durchf hrungswege. Der darauf folgende Teil bietet eine ausf hrliche Betrachtung zweier ausgew hlter Durchf hrungswege und Ihrer steuerlichen und sozialversicherungsrechtlichen Konsequenzen f r Arbeitnehmer und Arbeitgeber.

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