Neu ab 1.4.2009: Verbesserte Förderung der Mitarbeiterkapitalbeteiligung

1. Einführung von Mitarbeiterbeteiligungsfonds

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Die neue Regelung in § 90l Investmentgesetz im Wortlaut

2. Erweiterung des Anlagekatalogs für vermögenswirksame Leistungen

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Die neue Regelung in § 2 Abs. 1 des 5. Vermögensbildungsgesetzes im Wortlaut

3. Verbesserung der Arbeitnehmer-Sparzulage für Beteiligungssparen

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Die neue Regelung in § 13 des 5. Vermögensbildungsgesetzes im Wortlaut

4. Erhöhung des Steuerfreibetrages für Vermögensbeteiligungen

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Die neue Regelung in § 3 Nr. 39 EStG im Wortlaut