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Die Riester-Rente für Arbeitnehmer
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ISBN10: 3638793338
ISBN13: 9783638793339
Publisher: Grin Verlag
Published: Oct 27 2007
Pages: 22
Weight: 0.09
Height: 0.05 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783638793339
Publisher: Grin Verlag
Published: Oct 27 2007
Pages: 22
Weight: 0.09
Height: 0.05 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Hochschule für angewandte Wissenschaften Ingolstadt, Veranstaltung: Arbeitnehmerbesteuerung, Sprache: Deutsch, Abstract: Die Menschen werden durchschnittlich älter und beziehen ihre Rente länger als früher. Gleichzeitig werden weniger Kinder geboren und die Anzahl der Beitragszahler sinkt. Im Jahr 2000 standen drei Jüngere einem älteren Menschen über 60 gegenüber, 30 Jahre später wird das Verhältnis 2:1 sein1. Aufgrund dieser Bevölkerungsentwicklung in Deutschland wurde im Jahre 2001 eine Rentenreform beschlossen, die die Kürzung des Rentenniveaus von 70% auf 67% des Nettoeinkommens zur Folge hatte. Folglich wurde von der rot-grünen Regierung die Riester- Rente entwickelt, die auf den damaligen Bundesminister für Arbeit und Sozialordnung Walter Riester zurückzuführen ist, um die hierdurch entstandene Renten-Lücke zu schlie en2. Die Riester-Rente bietet die Möglichkeit durch Einsatz von Einkommen und mit staatlicher Förderung, Geld fürs Alter anzusparen. Die gesetzliche Grundlage für die Riester-Rente bildet das Altersvermögensgesetz (AVmG). Die Riester-Rente kann in Form einer privaten oder betrieblichen Altersvorsorge erfolgen. Beide Möglichkeiten werden im Folgenden erklärt.
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