Betriebliche Altersvorsorge: Zusatzversorgung im öffentlichen Dienst

1. Die Versorgungseinrichtung als Pensionskasse

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2. Steuerliche Behandlung der VBL-Beiträge im Abrechnungsverband West

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a) Sanierungsgeld (§ 65 der VBL-Satzung)

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b) Umlagen (§ 64 Abs. 2 VBL-Satzung)

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Steuerliche Behandlung des Arbeitgeberanteils

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Steuerliche Behandlung des Arbeitnehmeranteils

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Sozialversicherungsrechtliche Behandlung des Arbeitgeberanteils

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3. Steuerliche Behandlung der VBL-Beiträge im Abrechnungsverband Ost

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Steuerliche Behandlung

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4. Arbeitgeberbeiträge im Umlageverfahren teilweise steuerfrei

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5. Sonderzahlungen bei Systemumstellung steuerpflichtig

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Pauschalversteuerung durch den Arbeitgeber

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6. Wie die Versorgungsrente steuerlich behandelt wird

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7. Eine andere Leistung: Die Versicherungsrente

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8. Besondere Regelung bei der Zusatzversorgung in Hamburg

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9. Zusatzversorgung der Deutschen Angestellten Krankenkasse (DAK) und Techniker-Krankenkasse

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10. Zusatzversorgung für Arbeitnehmer in der Land- und Forstwirtschaft (ZLA)

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Zusatzversorgungswerk (ZLF)

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Zusatzversorgungskasse (ZLA)

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11. Regelung zu Startgutschriften der VBL für rentenferne Versicherte unwirksam

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12. Neuregelung der Startgutschriften für rentenferne Jahrgänge

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