Das Heer der nebenberuflichen Versicherungsvertreter ist groß. Dem entsprechend dürfte sich gewiss mancher dafür interessieren, wie die Provisionen für die Vermittlung von Versicherungs- und Bausparverträgen steuerlich behandelt werden. Dabei gelten für Mitarbeiter von Banken, Versicherungsunternehmen und Bausparkassen einige Besonderheiten.

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1. Das gilt für Mitarbeiter von Banken

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a) Es besteht keine ausdrückliche Provisionsvereinbarung

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b) Es besteht eine Provisionsvereinbarung zwischen Versicherungsunternehmen / Bausparkasse und Bank

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c) Es besteht eine Provisionsvereinbarung zwischen Versicherungsunternehmen / Bausparkasse und Mitarbeiter

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2. Das gilt für Mitarbeiter von Versicherungen und Bausparkassen

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3. Das gilt für nebenberufliche und gelegentliche Vermittler

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Provisionen für Eigenversicherungen

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4. Das gilt für Privatpersonen

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Vorsicht vor einemMitarbeitervertrag!

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5. Ist die Weitergabe von Provisionsteilen rechtlich zulässig?

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6. Gesetzliche Begrenzung der Provision bei privaten Krankenversicherungen

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