Bei Selbstständigen und Freiberuflern stellt sich immer wieder die Frage, ob Beiträge zu Versicherungen als Betriebsausgaben absetzbar sind und Versicherungsleistungen im Schadensfall als Betriebseinnahmen versteuert werden müssen.

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1. Grundsatz für die steuerliche Einordnung

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a) Die Versicherung deckt ein außerbetriebliches Risiko ab

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b) Die Versicherung deckt ein betriebsbedingtes Risiko ab

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2. Einordnung des Risikos

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3. Praxisausfallversicherung

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4. Unfallversicherung

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5. Risikolebensversicherung, Lebensversicherung

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6. Hagelversicherung: Ausweitung der Vergünstigung

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