Nachfolgend geht es um die Direktversicherung als beliebte und weit verbreitete Form der betrieblichen Altersversorgung. Es wird sowohl die arbeitgeber- als auch die arbeitnehmenfinanzierte Direktversicherung vorgestellt. (Weitere Teile: Teil 1: Allgemeines ; Teil 2: DirektzusageTeil 3: Unterstützungskasse ; Teil 5: Pensionskasse ; Teil 6: Pensionsfonds ).

 a) Was ist eine Direktversicherung?

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b) Wie die Beiträge steuerlich behandelt werden

Finanzierung durch den Arbeitgeber

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Finanzierung durch Gehaltsumwandlung aus dem Bruttoeinkommen

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Finanzierung durch Gehaltsumwandlung aus dem Nettoeinkommen

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c) Wie die Versorgungsleistungen steuerlich behandelt werden

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Falls die Beiträge nach § 40b EStG pauschal versteuert wurden

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Falls die Beiträge nach § 3 Nr. 63 EStG steuerfrei geblieben sind

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Falls die Beiträge durch die Riester-Förderung begünstigt waren

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d) Kein Abzug von Kapitalertragsteuer

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e) Auch Berufsunfähigkeitsversicherung als Direktversicherung begünstigt

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f) Krankenversicherungsbeiträge auf Direktversicherungen

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Keine Beitragspflicht bei privater Fortführung des Vertrages

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Keine Beitragspflicht für Minirenten und geringe Kapitalzahlungen

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Keine Beitragspflicht auf Kapitalleistungen aus befreienden Lebensversicherungen

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Aktuell: GKV-Versichertenentlastungsgesetz

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