1. Übertragung von Pensionsverpflichtungen
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2. Besondere Steuervergünstigung für Betriebsrentner
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Was gilt im Wechseljahr?
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3. Die gesetzliche Grundlage
Gesetzesvorschrift im Wortlaut (§ 52 Abs. 34c EStG 2007; ab 2014 § 22 Nr. 5 Satz 11 EStG)
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