Abfindungen sind in voller Höhe steuerpflichtiger Arbeitslohn - Freibeträge werden nicht  gewährt. Allenfallls die Steuervergünstigung mittels der so genannten Fünftelregelung verschafft eine geringfügige Linderung. Also ist die Frage, wie ein steuerpflichtiger Abfindungsbetrag möglichst steuergünstig verwendet werden kann.

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1. Einzahlung in eine Direktversicherung

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a) Direktversicherungen mit Vertragsabschluss vor dem 1.1.2005 (Altzusage)

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b) Direktversicherungen mit Vertragsabschluss seit dem 1.1.2005 (Neuzusage)

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2. Einzahlung in die gesetzliche Rentenversicherung

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3. Einzahlung in eine Rürup-Rentenversicherung gegen Einmalbeitrag

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4. Steuern auf Abfindungen mittels Windkraft senken

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 Eine mögliche Lösung

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Was ist zu beachten?

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Mustervertrag  

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5. Aktuelles aus der Rechtsprechung

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