Hier erfahren Sie im Detail, was Sie zur Direktzusage als einem Durchführungsweg der betrieblichen Altersvorsorge wissen sollten, welche Möglichkeiten Sie haben und wie Beiträge und Versorgungsleistungen steuerlich behandelt werden. (Hier geht es zu den weiteren Teilen des Beitrages: Teil 1: Allgemeines ; Teil 3: Unterstüzungskasse ; Teil 4: Direktversicherung ; Teil 5: Pensionskasse ; Teil 6: Pensionsfonds ).

a) Was ist eine Direktzusage?

Xxx xx xxxxxxxxx xxxxxxxxxxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx: Xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx x xxxx Xxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx x xxxx Xxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxx. Xx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxx xx Xxxx xxx Xxxxxxxxx xxxxxxxxxx, xxxx xx xxxxxx Xxxx xxxxx xxx XxxxxxxxxXxxxxxxxxxxXxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx xxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xXxxxx, Xxxxxxxxxxxx, Xxxx xxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx.

b) Wie die Beiträge steuerlich behandelt werden

Finanzierung durch den Arbeitgeber

Xxx Xxxxxxxxxxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx XXxXx. Xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xx xxx Xxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx. Xxxxx Xxxxxxxxxxx xxxxxxx xxxxxx Xxxxxxxxxxx xxx xxx xxxx xxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx x xxxx xxxxx xxx Xxxx xxxx xxxxxx.

Finanzierung durch Gehaltsumwandlung aus dem Bruttoeinkommen

Xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxx xxxx xxxxxx xxx xxx xx Xxxxx xxx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXxxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXX XXx.

Finanzierung durch Gehaltsumwandlung aus dem Nettoeinkommen

Xxx xxx Xxxxxxxxxxxx xxx xx xxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxxxxxxxxxx xxx "Xxxxxxx"xXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xx xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxx xxxx.

c) Wie die Betriebsrenten steuerlich behandelt werden

Xx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx, x.X. Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. xxxxxxxxxxxxx Xxxxxxxxxxxx.

Xxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" xx xxxxxx Xxxxx xxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.
Xxx Xxxxxxx xxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX. Xxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxx xxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxx xxx xxx xxx Xxxx, xxxx xxx xxxxxxxx xxxxxx

  • xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxx xx. Xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxx xxxxx XxX xxx xxxxxxxxxx xx xx xxx xx. Xxxxxxxxxx,
  • xxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxx
  • xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx.
Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxx, xx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxx, xxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx.

XxxxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxx xxxx xxxxxx, xxx xx xx Xxxxx xxxx xxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx x xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX. Xxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxx xxxx xxx xx x.xxx XXX xxxxxxxxxx.

  • Xxx xx Xxxxx xxxx xx xxx Xxxxxxxxx xxxxx, xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx,x x xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX, xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX, xxxxxxxxx xxxx xxx xx x.xxx XXX.
  • Xx xxx xxxxxxxxx Xxxxxx xxxxx xxxxxxx xxx xxxx x xxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxx, xxx xx xxxxx Xxxx xxxx xxxx xxxxxxxxx. Xxx xx Xxxxx xxxx xx xxx Xxxxxxxxx xxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxx xxx xxxx xxx xxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxx.

XXXXXXX: Xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

Wie die Betriebsrenten in der Steuererklärung anzugeben sind

Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx "Xxxxxx X" xx, xxxxx xx xxx "Xxxxxx X". Xxxxxx Xxx xxxx xxx Xxxxxxxx xxx, xxx xxx xx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxx xxxxxxx Xxx, xxxx xxx Xxxxxxxxxxxxxxxxxx

  • xxx xxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxx xx Xxxxx x xxxxxxxxx xxxx,
  • xxx xxxxxxx xxxxxxxxxxx xx Xxxxx x xx. xxxxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx.

e) Wie die Betriebsrenten während des Jahres besteuert werden

Xxx Xxxxxxxxxxxx "xxx Xxxxxxxxxxx" xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx. Xx xxx xxxx xxxxx xxxxxxxxxxxx, xxxx Xxx xxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx X xxx.x XXxXx.

Xxxxxxxx Xxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx, xxxxxxx Xxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx xxx xxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx XX xxxxxxxxxxx. Xx xxxx xxx Xxxxxxxxxxx xx xxxxxxxxx xxx, xxxxxxx Xxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxx. Xx xxxxxx Xxxx xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxxx Xxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxxxx Xxx xxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx Xxx xxxx "xxxxxx Xxxxxxxxxxxxxxx", xxx xxx Xxxxxxxxxxxx XX xxxxxxxx. Xxxxx xxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxx xxxx xx xxxxxx xxx Xxxxxx xxx, xxx xxx Xxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxx. Xxxxxxxx Xxx xxx Xxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxx xx xxxxxx xxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx, xxxxxxx Xxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxx:

XXXXXXXXX: Xxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxx xxx xxx Xxxxxxxxxxxxx xxxxxx, xxxxx Xxx xxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxx Xxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx. Xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxx:xxxxxxXxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxx xxxxx Xxxxxxxxxxxx.

f) Wie eine Kapitalzahlung besteuert wird

Xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxxxxx xx xxxxx Xxxxx xxxxxxx, xxxxxxx xx xxxx xx "Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx" xxx xx Xxx. x Xx. x XXxXx.

Xxxx xxxxxx Xxxxxxx xxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxx.

Xxxxx Xxx xxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxx xxxxxxxxx xxxxxx, xxxxx xxxxx Xxxxxxxxxxxxxxx xxx, xxx xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx.

Xxxxxxxx Xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxx xxxx xxx Xxxxx, xxxx xxx xxx Xxxxxxxxxxx xxxxxxx. Xxxxxxxx xxxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xx Xxxx xxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxx Xxxxxxxxx xxxx xxxxxxxxx xx Xxxxx xx xxx "Xxxxxx X" xxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx xxxx "Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx" xxxx xx xx Xxx. x Xx. x XXxX, xxx xxxx xxx xxx. Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx xxxx xx xxxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxx xxx xxxxxxxxxxxx Xxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xX xx.x Xxx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx.

g) Wie die Besteuerung im Jahr des Rentenbeginns erfolgt

Xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxx xxxxxxxxxxx, xx xxx xxx xx xxx Xxxxxxxxx xxxxxx: Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxx, Xxxxxxxx, XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXXx xxxxxxxx Xxx xxxx xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx x.xxx XXX xXxxx xxxxx xxxx Xxx Xxxxxx. Xxxx xxxx Xxx xx xxxxxx Xxxx xxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

h) Wenn Betriebsrenten bereits vor dem 63. Lebensjahr gezahlt werden

Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxx xxxxxx xxx xx Xxx. x Xx. x XXxXx

  • xx xxx xx. Xxxxxxxxxx,
  • xxx Xxxxxxxxxxxxxxxxx xxx xxxxx XxX xxx xxxxxxxxxx xx xx xxx xx. Xxxxxxxxxx,
  • xxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx,
  • xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx.

Xx xxx Xxxxxx xxxxx xx xxx, xxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxx xx. Xxxxxxxxxx xxx. xx. Xxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxx xx xxxxxxxxxxxx Xxxxxxxx Xxxxxxxxx:

  • Xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx x.xxx XXX xxxxx: x.xxx XXXx xxxxx: x.xxx XXXx xxxxxxxxx, xxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx.
  • Xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx.

Xx xxx Xxxx, xx xxx Xxx xx Xxxxx xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx, xxxx xxx xxxx xxxxxx Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxx xxxx xxxx xxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxxxxxx. Xx xxxxxx Xxxx xxxx xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxx xxx xxxxxxxxxxxx xxx xxxxxxx xxxxx Xxxxxxxxx xx xxx xx. Xxxxxxxxxx xxxxxxxx.

i) Übertragung von Anwartschaften auf einen Pensionsfonds

Xxxxxx Xxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx. Xxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxx Xxxxxx xxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxx, xxxx xx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxx xx xx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxx.

 Wie die Übertragung steuerlich behandelt wird

Xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxx xx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x XXxX xxx xx xx Xxx. x XXxXx.

Xxxx Xxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx x Xx. xx XXxXx. Xxx xxxxxxxxxxxx xxx xxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xx. xx XxXXx.

XXXXXXX: Xxxxxxxxxxxxx xxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xx xxxxx Xxxx, xxxxxxx xxxxxxxx xxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xx Xxx. x xxx xx xx Xxx. x XXxXx.

Wie die Beiträge nach der Übertragung steuerlich behandelt werden

Xxxx xxx Xxxxxxxxx, xxx xxxx xxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxx xxx "xxxxxxxx" Xxxxxxxxxx:

  • Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xx x x xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxx xxx xxx xx x x xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx.xxxxxx
  • Xxxxx Xxx xxxx xxx xxx Xxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx "xxxxxxxxx" xxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx, xxxxx Xxx Xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx. xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx x"Xxxxxxx"xXxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx.

Wie die Betriebsrenten steuerlich behandelt werden

Xxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx, xx xxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx x Xx. xx XXxXx. Xxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxx xxxxx xx xx Xx. x XXxXx. Xxxxx xxxxxx xxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

Xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx: Xxxx Xxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" xxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxx xxxxxxx xxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx.

Vorteilhafte Sonderregelung

Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxx, xxxx xxx xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xx xxxxxxxxxx.

  • Xxxx xxxxxxxxx Xxxxxxxxxx xxx xx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxx xxx x.x.xxxx xxxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx x.x.xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx: Xxx xxxxx xxxxxx xxx "xxxxx" Xxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxx xx Xxx. xxx Xxxx x XXxX xxx.xxxxxx
  • xxxxxxXx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xx.x.xxxxx xxxxxxxxxx. Xxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xx Xxx. xxx XXxX xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxx xxxxxxxxxx xxxxx xxxxxxxx.

Xxxxx xxxx xxx xxxx xxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxx xxxxxxxxx Xxxxx xxxxxx.

Achtung: Antrag des Arbeitgebers erforderlich

Xxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxx xxxxxxxxxx xxx x Xx. xx XXxXx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxx xxx xx Xxx. x XXxXx. Xxxx xxx xxxx, xxxx xxx Xxxxxx x xxx xxxxxxx Xxxxxxxx xxxx xxxxx x xxxxx xxxxxxxx xxxxx XxxxxxxxxXxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xx xxxxxx Xxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxx xxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xx xx XXxX xxxxx xxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx XxxX, xxx xxx xx Xxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxxxx. Xx Xxxxx xxxx xxxxx xxx XxxX xxxxxxxxxxx. Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxx xxx XxxX xxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xx. Xxxxx Xxxxxx xxxx xx xx Xxx. x XXxX xxxxxxx xxx XxxX xxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx xxx.xxx XXX xx. Xxxx xxxxxxxxx xxx xxx xxx XxxX xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx XX Xxxxx xxx xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxxxxxxxx xxx XXX xxxxx xxx Xxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxx xx.
  • Xxxxxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxx xx xxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxx. Xxxxxx xxx xx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx, xxx x xxxxxxx x xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxx. Xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx x xxx xx xxxxxxxx xx xxxx xx xxx xxxxxxxxx Xxxx.
  • Xxxxx xxx xxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxx xxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxx xx xxx, xxx xxxxxx xxx XxxX xxx Xxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxx, xxx xx xxxx xxxxxxxxxx xxx, xx xxx xxxxx xxxxxxx Xxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxx xx xxxxxxxx, xxx xxx xx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx XxxX xxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxxx xxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xx xx Xxx. x XXxX xxxxxx, xxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxx. xxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx. Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxx xxxxxx xxxxx xxxxx "xxxxxxxxxxxxxxx Xxxxxxx" xxxxxxxxxxx, xxx xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxx xxx xxxx Xxxxxxxxxx xxxxxx xxxxxxx, xxxx xxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxx.

Xxxxxxx Xxxxx: Xxxx xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx: Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx.

j) Einkauf in eine betriebliche Pensionsregelung

Xxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xx xxxxxxxxxxxx Xxxxx, xxxx xx xxxx xxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxx, x.X. xxx xxxxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx.

Xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx

  • xx xxxxx Xxxxxx, xxx xxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx, xxx
  • xx xxxxx Xxxxxx, xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx.

Xxx xxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxx xxxx xx xx XXxX xx xxxxxxxxxx. Xxxxxxxx xxx xxx Xxxxxx xxxxxxxx xxx xxxxxxx Xxxxxxxxx xxx xxxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxxxxxx, xxxx xx xxxx xxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx.

k) Betriebsrente als Überbrückung bis zum Rentenbeginn krankenversicherungsfrei

Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxxxx "Xxxxxxxxxxxxx" xxxxxxxx. Xxx Xxxxx xxx, xx xxxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx xxx xxx xxxxx xxxxxxxxxxxxxxxxx xxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxx xxx "xxxxxxxxxxxxx Xxxxxxxx" xxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx xxxx, xxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxx xx xxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxx, xxx xx xxx XXX xxxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxxx Xx.

  • Xxxxxxx xxxx xxxxx xxx XXX xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xx xxx XXX xxxxxxxxxx, xxx xxx xxx Xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxx. Xxx xxxxx xxxx xxxx, xxxx xxx xxxxx xx xxxxx Xxxxxx, xxxxxxx xxx "xxxxxxxxxxxxxxxxxxx" xx xxxxxxxxxxx Xxxxx xxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxx xxxxx Xxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxxx.
  • Xxxxxxx xxx xxx XXX xxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxxxx. Xxxx xxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxxxxx, xxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxx xxxx.
  • Xxx Xxxx: Xxx xxxxxx xxxxxxxxxxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxxxx xx xxxx xxxxxxxxx Xxxxxxxxx xx Xxxxx xxx xx.xxx Xxxx, xxxxx xxxxx xxx xxx Xxxxxxxxxxx xx xxx xx. Xxxxxxxxxx xxxx xxxxxxxxxxxx "Xxxxxxxxxxxxx" xx Xxxxx xxx xxxxxxxxx xxx Xxxx xx. Xxxx Xxxxxx xxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxx xxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx. Xxxx xxx x xx xxx XXX x xxxxx xxxxxxxx!

l) Gesellschafter-Geschäftsführer

Xxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxxx XxxX, xxxxxx xx Xxxxx xxx Xxxxxxx xxx. Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx xxxx xxxx xxxxxxxxxxx xxxxxx xxxx. Xxxxxxx xxx xxxxx xxxxxxx,

  • xxxx xxxxxxxxxXxxxxxxxxxxxxx xxxxx xx xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxx,
  • xxxx xxx Xxxxxxxxx xxx Xxxxxx Xxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xXxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxx, xxxxx xxxxxxxxxx xxxx xxx xxxx Xxxxxx.
  • xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxx,
  • xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx, xxx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xx Xxxxx xxxxxxxxxx xxxx xXXXxXxxxxxxxxXXxXx xxxx X X. xxxxx,
  • xxxx xxx Xxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx,xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxx, Xxxx, Xxxxxxxxxxxxxxx xxx Xxxxx xxx xx Xxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx,
  • xxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx, xxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx,
  • xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxx xxxxx xXxxxxxxxxXxxxxxxxx xxxxx xxx xxxxx Xxxxxxx xxx XxxX xxx. xxx XxxXxXxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx x xxxx xxxxxx xxxxx Xxxxxxxxxxx!

XXXXXXX: Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx xxxxxx xxxx, xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxx x xx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxx xxx x.xx.xxxx xXX X xxxxxx.

XXXXXXX: Xxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxx XxxX xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx "xxxxxx" Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx. Xx xxxxxxxxxxxx Xxxxxxxx xxx xxxx xxxx xx xxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx XxxX xxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxx: Xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx x xxxxxx xxx xxxxx xxxxxxxxxxxxxx xxx xxxx xxx xxxxx xxxxx xxxxxxxxxxxxxx x XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxxx XXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

Xxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx Xxxxxxxxx. Xxxxxx xxxx xx Xxxxxxxxxx xxx xxxxx Xxxxxxx xxxxx xxxxx x xxxx xxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

  • Xxx Xxxx: Xxx XxxXxXxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xx. Xxxxxxxxxxxx xx xxx Xxxxxxxxx xxx xxxxx xxxx Xxxxxxx xxx xxxxx Xxxxxx xxxxxx XxxX. Xxxx xxxxxxx xxxxxx Xxxxxx xxxxxxx xxxxx xx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxx XxxX xxxxxxx xxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxxx xxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx Xxxxxx. Xxx XXX xxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxx, xxx XxxX xx xxx Xxxxx xxxx Xxxxx xxxxxxx.
  • Xxxxxxxxxxxxxx xxxxxx xxxx XxxX xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxx Xxxxxxx xxx xxx xxxxxxxxx Xxxxxx xxxxxx. Xxx xxxxxx xxxx xxxx xxxxx xxxxxxxx, xxxx xxx "xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx xxxxxx xxxx, xxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxx xx xxxxxx. Xx Xxxxxxxxxx xxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxx xx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxx xxx xxxxxxxxxx xxx xxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx. Xxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxx xxxx xxxxxxxx xxxxxxxxxxx xxxxxx, xx xxxxx xxx Xxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxx. Xxxxxxxxx xxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx. xxxx XXXxXxxxxx xxx xx.xx.xxxx, X X xxxxx, XXxXx xxxx XX X. xxxx.

Xxxx xxxx xx xx xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxx:xxxxxx

Xxxx x x Xxxxxxxxxxx

Xxxx x: Xxxxxxxxxxxxxxxxxxx

Xxxx x: Xxxxxxxxxxxxxxxxxx

Xxxx x: Xxxxxxxxxxxxx

Xxxx x: Xxxxxxxxxxxxx