Abfindungen, die nach dem 1.1.2006 vereinbart und ausgezahlt werden, sind nicht mehr durch Steuerfreibeträge begünstigt, sondern in voller Höhe steuerpflichtiger Arbeitslohn. Lediglich die Steuervergünstigung mittels Fünftelregelung kann eine geringfügige Linderung verschaffen. Also ist die Frage, wie ein meist recht hoher 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 nach 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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