Direktversicherungen: Steuerregeln für Beiträge und Leistungen

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1. Was ist eine Direktversicherung?

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Anspruch auf Gehaltsumwandlung 

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2. Direktversicherungen mit Vertragsabschluss vor dem 1.1.2005

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a) Wann die bisherigen Steuerregeln ab 2005 weiter gelten

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b) Wie die Beiträge steuerlich behandelt werden

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c) Wie die Versorgungsleistungen steuerlich behandelt werden

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d) Günstige Vervielfältigungsregelung für Altverträge

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e) Vorteilhafte Durchschnittsberechnung für Altverträge

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f) Bedingungen für die Lohnsteuerpauschalierung

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g) Wechsel des Arbeitgebers

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3. Direktversicherungen mit Vertragsabschluss ab dem 1.1.2005

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a) Wie die Beiträge steuerlich behandelt werden

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b) Wie die Versorgungsleistungen steuerlich behandelt werden

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c) Vervielfältigungsregelung

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4. Direktversicherung durch Gehaltsumwandlung aus dem Nettoeinkommen

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a) Wie die Beiträge steuerlich behandelt werden

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b) Wie die Versorgungsleistungen steuerlich behandelt werden

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5. Besteuerung bei Kapitalabfindung beschäftigt wieder den BFH

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