Beiträge zu einer Haftpflichtversicherung sind ab 2005 im Rahmen der "anderen Vorsorgeaufwendungen" als Sonderausgaben absetzbar. Da aber der abzugsfähige Höchstbetrag nur sehr gering ist, wäre es reizvoll, die Beiträge als Werbungskosten geltend zu machen. Geht das?

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1. Berufshaftpflichtversicherung

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Directors & Officers-Versicherung

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Wenn der Arbeitgeber die Beiträge zahlt

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2. Kombinierte Berufs- und Privat-Haftpflichtversicherung

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3. Privat-Haftpflichtversicherung

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4. Kfz-Haftpflichtversicherung

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