Versicherungen: Wie Beiträge und Leistungen steuerlich behandelt werden

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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