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Die Behandlung der betrieblichen Altersvorsorge nach Handelsrecht und Steuerrecht
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ISBN10: 3638688038
ISBN13: 9783638688031
Publisher: Bod Third Party Titles
Published: Jul 25 2007
Pages: 120
Weight: 0.37
Height: 0.28 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783638688031
Publisher: Bod Third Party Titles
Published: Jul 25 2007
Pages: 120
Weight: 0.37
Height: 0.28 Width: 5.83 Depth: 8.27
Language: German
Diplomarbeit aus dem Jahr 2006 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Fachhochschule Erfurt, Veranstaltung: Prüfungs- und Steuerwesen, Sprache: Deutsch, Abstract: Inhaltsverzeichnis Kapitel 1 Einleitung 4 1.1 Bedeutung der betrieblichen Altersvorsorge 1.2 Vorgehensweise und Zielsetzung Kapitel 2 Überblick über die verschiedenen Gestaltungsformen der betrieblichen Altersvorsorge 2.1 Grundsätzliches zum System der betrieblichen Altersvorsorge 2.1.1 Unverfallbare Anwartschaft 2.1.2 Anpassungsverpflichtung des Arbeitgebers 2.1.3 Insolvenzsicherung 2.2 Direktzusage 2.2.1 Allgemeines 2.2.2 Rückdeckungsversicherung 2.3 Direktversicherung 2.3.1 Allgemeines 2.3.2 Mindest-Risikoschutz 2. Pensionskasse 2.5 Unterstützungskasse 2.5.1 Allgemeines 2.5.2 Ausschluss des Rechtsanspruchs 2.5.3 Typen von Unterstützungskassen 2.6 Pensionsfonds 2.7 Zusammenfassung Kapitel 3 Bilanzielle und steuerliche Behandlung 3.1 Direktzusage 3.1.1 Passivierungspflicht 3.1.2 Passivierungswahlrecht 3.1.3 Zuführung zu Pensionsrückstellungen und Nachholung von Fehlbeträgen 3.1. Auflösung von Pensionsrückstellungen 3.1.5 Rückgedeckte Direktzusage 3.2 Direktversicherung 3.2.1 Zulässige Direktversicherungsarten 3.2.2 Betriebsausgabenabzug 3.2.3 Steuerliche Anerkennung 3.2.4 Lohnsteuerliche Behandlung 3.3 Pensionskasse 3.3.1 Betriebsausgabenabzug und Rückstellungsbildung 3.3.2 Lohnsteuerliche Behandlung 3.4 Unterstützungskasse 3.4.1 Betriebsausgabenabzug (Kapitaldeckungsverfahren) 3.4.2 Steuerliche Höchstbeträge 3.4.3 Rückgedeckte Unterstützungskasse (Anwartschaftsdeckungsverfahren) 3.4.4 Rückstellungsbildung und Rechnungsabgrenzung 3.4.5 Lohnsteuerliche Behandlung 3.5 Pensionsfonds 3.5.1 Betriebsausgabenabzug 3.5.2 Lohnsteuerliche Behandlung 3.6 Insolvenzsicherungsbeiträge Kapitel 4 Überversorgung und verdeckte Gewinnausschüttung 4.1 Der Fremdvergleich des Gesellschafter-Ges
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