Taxation of old-age income in Germany - a model for Europe?:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Herzogenaurach
Horlemann
[2007]
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XVI, 197 S. graph. Darst. 228 mm x 152 mm, 300 gr. |
| ISBN: | 9783000225475 3000225471 |
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| 245 | 1 | 0 | |a Taxation of old-age income in Germany - a model for Europe? |c Heinz-Gerd Horlemann |
| 264 | 1 | |a Herzogenaurach |b Horlemann |c [2007] | |
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Record in the Search Index
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|---|---|
| adam_text | Page
0 Overview and Summary 1
1 Basic Situation in the Federal Republic
of Germany after the Reunification 5
2 General Tax System (until 2001) 11
3 Problem and first Approaches in the Federal
Republic of Germany 29
4 Modifications imposed by the Old-Age
Provision Art (as from 2002) 41
5 The Decision of the German Federal
Constitutional Court (FCC) dated 06 March 2002 regarding
the Taxation of Pensions in the Civil Service 75
6 Treatment pursuant to the Old-Age Income
Art (as of 2005) 87
7 Evaluation of the Arrangements 131
8 Personal Approach - basic Considerations 145
9 Proposais for a new Legislation concerning
a System of Postponed Taxation 159
List of Literature 189
I— I
Page
0 Overview and Summary 1
1 Basic Situation in the Federal Republic
of Germany after the Reunification 5
1.1 Statements of the then Pension
Reform Commission 5
1.2 Necessity for a Reform regarding the
Taxation of Old-Age Income 6
2 General Tax System (until 2001) 11
2.1 Old-Age Provision H
2.1.1 Savings Period 12
2.1.2 Payment Period 12
2.1.3 Profits 13
2.2 Special Case: Pensions in the Civil
Service 1*
2.3 Occupational Pension Schemes 15
2.3.1 Direct Commitment (Pension
Liabilities held on the Books) 18
2.3.1.1 Treatment on the Level of the
Employer 18
2.3.1.2 Treatment on the Level of the
Employee 19
2.3.1.3 Pension Plan Reinsurance 19
- VIII -
2.3.2 Relief Fund 20
2.3.2.1 Treatment on the Level of the
Employer 20
2.3.2.2 Treatment on the Level of the
Employee 21
2.3.2.3 Reinsured Relief Fund 21
2.3.3 Pension Fund 21
2.3.3.1 Treatment on the Level of the
Employer 22
2.3.3.2 Treatment on the Level of the
Employee 22
2.3.4 Direct Insurance 22
2.3.4.1 Treatment on the Level of the
Employer 23
2.3.4.2 Treatment on the Level of the
Employee 23
2.3.5 Flat-rate Wage Taxation in Case
of Contributions to Pension
Funds and Direct Insurances 24
2.3.5.1 Average Calculation 25
2.3.5.2 Multiplication of the Limit for
a Flat-rate Wage Taxation 26
3 Problem and first Approaches in the Federal
Republic of Germany 29
3.1 Reform Plans during the 13m Legislative
Period - (Petersberger Steuerbeschlüsse) 32
3.2 Rejected Bills on a Tax Reform Act 1999 33
3.3 Deferred Regulations from the 1999 Tax Adjustment
Act [Steuerbereinigungsgesetz 1999] 36
-IX-
4 Modifications imposed by the Old-Age Provision
Act (as from 2002) 41
4.1 The so-called „Riester -Pension 43
4.1.1 Concept and Procedure 43
4.1.2 State-supported Pension Products 46
4.1.3 Improper Use 48
4.1.3.1 Inheritance 49
4.1.3.2 Exception for Spouses 50
4.1.3.3 Surviving Dependents Provision 51
4.1.3.4 Moving abroad / Termination of
unlimited Tax Liability 51
4.1.4 Supported Population 52
4.1.5 Special Expenditure Deduction 53
4.1.6 Taxation in the Benefit Period 54
4.1.6.1 Excess Contributions
(Benefits from non state-
supported Capital) 56
4.1.6.2 Old Contracts 58
4.1.6.3 Taxation in the Event of
Improper Use 58
4.2 Occupational Pension Schemes 59
4.2.1 The „Riester -Pension in Occupational
Pension Schemes 59
4.2.2 Modifications in the Occupational Pensions
Law 61
4.2.3 Changes in Tax Law 62
4.2.3.1 Pension Funds 62
4.2.3.2 The Introduction of Pension
Investment Funds 64
4.2.3.3 Relief Funds and Direct
Commitments 67
4.2.3.4 Direct Insurance 67
4.2.4 Taxation of Benefits 67
4.3 Summary of Tax Law Regulations
pursuant to the Old-Age Provision Act 68
-X-
5 The Decision of the German Federal Constitutional
Court (FCC) dated 06 March 2002 regarding the Taxation of
Pensions in the Civil Service 75
5.1 Content ofthe Decision and
Conclusions 75
5.2 FCC Considerations 76
5.2.1 Ascertainment of Legal Facts 77
5.2.1.1 Retirement Phase 77
5.2.1.2 Lack of Realism in the Taxation
of the Interest Portion of
Annuity Payments 78
5.2.1.3 Working Life Phase 78
5.2.2 Reasons for Unconstitutionality 79
5.2.2.1 Decision Criteria developed in
the System of Income Taxation 79
5.2.2.1.1 Non-relevant Old-Age
Income 80
5.2.2.1.2 Aspects of old-age Provision
relevant in Cases of Tax
Privileges in Connection with
Contributions 81
5.2.2.2 Pension Benefits do not correspond
to the overall Concept for Taxation
of the Interest Portion of Annuity
Payments 81
5.2.2.2.1 Violation of the Principle of
realistic Legal Requirements 82
5.2.2.2.2 No sufficient objective Reason
for the Taxation of the Interest
Portion of Annuity Payments 83
5.3 Results and Reform Optrons 83
-XI-
6 Treatment pursuant to the Old-Age
Income Act (as of 2005) 87
6.1 Changes regarding Basic and Private
Old-age Provision 90
6.1.1 Taxation of Benefits 90
6.1.1.1 Changes by the Old-Age
Income Act 90
6.1.1.1.1 Postponed Taxation of
Pension Benefits 91
6.1.1.1.2 Taxation of the Interest
Portion of an Annuity 92
6.1.1.2 The transitional Period from
2005 to 2040 93
6.1.2 Taxation of Pension Benefits 97
6.1.3 Reduction and Abolition of the
Proportional Tax Allowance for elderly PersonslOO
6.1.4 Procedural Aspects 101
6.1.5 Pensioners Living abroad 101
6.1.6 Endowment Policies 102
6.1.7 Deduction as Special Expenditure 104
6.2 Occupational Pension Schemes 113
6.2.1 Background and Overview 113
6.2.2 The Changes caused by the
Old-Age Income Act in Detail 114
6.2.2.1 Multiplication Rule 117
6.2.2.2 Changes of § 40b Income Tax Act 119
6.2.3 Result for the different Types of Implementation
pursuant to
the Old-Age Income Act 121
6.2.3.1 Relief Fund and Direct
Commitments 121
6.2.3.2 Pension Funds 122
6.2.3.3 Pension Investment Funds 124
6.2.3.4 Direct Insurance 125
-XII-
7 Evaluation of the Arrangements 131
7.1 DogmaticApproach 131
7.2 Distribution to innumerable Norms 133
7.3 Confusing Terminology 134
7.4 Restrictions on the Merits 135
7.5 Restrictions in Terms ofAmount 137
7.6 Double Taxation 139
7.7 Limited Inclusion of Occupational
Pension Schemes 141
7.8 Mixing of Systems 142
8 Personal Approach - basic Considerations 145
8.1 Questions regarding European Law 145
8.1.1 Competition of Taxation Systems and basic
civil Rights 145
8.1.2 Obstade: Preponed Taxation 146
8.1.3 Idea of Correspondence and Coherence 147
8.2 Problems concerning Double Tax Treaty Law 150
8.3 Considerations regarding the Tax System 151
8.3.1 The Aspect of old-age Provision 152
8.3.2 Extension to other Forms of Saving 156
9 Proposais for a new Legislation concerning a System of
Postponed Taxation 159
9.1 Basic Structure for Income from old-age Provision 160
9.2 First Step: Extent of Postponed Taxation for the three
Pillars of old-age Provision 161
9.2.1 Restrictions on the Merits 162
9.2.2 Limitation in Terms of Amount 164
9.2.3 Practical Realisation of the Restriction 166
9.2.4 Digression: Debt Financing of the
Contributions 167
9.2.5 Digression: Treatment of Risk Elements of
Premiums 167
9.2.6 Digression: Pension Reserves 168
- XIII -
9.3 Second Step: Inclusion offurther Income from
Capital Investments? - Alternatives to a
complete Postponed Taxation? 171
9.3.1 Mere Modification of the Cash Method? 172
9.3.2 Special Regulations for Investment Funds? 173
9.4 Conclusion 175
9.4.1 Income from old-age Provision 175
9.4.2 Further Types of Income from Capital 177
9.4.2.1 Product-related Postponement
of the Taxation of Profits 177
9.4.2.2 General Postponement of the
Taxation of Profits 177
9.5 Draft for a Law 178
9.5.1 Basic Rules 178
9.5.2 Extended Rules 181
List of Literature 189
|
| adam_txt |
Page
0 Overview and Summary 1
1 Basic Situation in the Federal Republic
of Germany after the Reunification 5
2 General Tax System (until 2001) 11
3 Problem and first Approaches in the Federal
Republic of Germany 29
4 Modifications imposed by the Old-Age
Provision Art (as from 2002) 41
5 The Decision of the German Federal
Constitutional Court (FCC) dated 06 March 2002 regarding
the Taxation of Pensions in the Civil Service 75
6 Treatment pursuant to the Old-Age Income
Art (as of 2005) 87
7 Evaluation of the Arrangements 131
8 Personal Approach - basic Considerations 145
9 Proposais for a new Legislation concerning
a System of Postponed Taxation 159
List of Literature 189
I— I
Page
0 Overview and Summary 1
1 Basic Situation in the Federal Republic
of Germany after the Reunification 5
1.1 Statements of the then Pension
Reform Commission 5
1.2 Necessity for a Reform regarding the
Taxation of Old-Age Income 6
2 General Tax System (until 2001) 11
2.1 Old-Age Provision H
2.1.1 Savings Period 12
2.1.2 Payment Period 12
2.1.3 Profits 13
2.2 Special Case: Pensions in the Civil
Service 1*
2.3 Occupational Pension Schemes 15
2.3.1 Direct Commitment (Pension
Liabilities held on the Books) 18
2.3.1.1 Treatment on the Level of the
Employer 18
2.3.1.2 Treatment on the Level of the
Employee 19
2.3.1.3 Pension Plan Reinsurance 19
- VIII -
2.3.2 Relief Fund 20
2.3.2.1 Treatment on the Level of the
Employer 20
2.3.2.2 Treatment on the Level of the
Employee 21
2.3.2.3 Reinsured Relief Fund 21
2.3.3 Pension Fund 21
2.3.3.1 Treatment on the Level of the
Employer 22
2.3.3.2 Treatment on the Level of the
Employee 22
2.3.4 Direct Insurance 22
2.3.4.1 Treatment on the Level of the
Employer 23
2.3.4.2 Treatment on the Level of the
Employee 23
2.3.5 Flat-rate Wage Taxation in Case
of Contributions to Pension
Funds and Direct Insurances 24
2.3.5.1 Average Calculation 25
2.3.5.2 Multiplication of the Limit for
a Flat-rate Wage Taxation 26
3 Problem and first Approaches in the Federal
Republic of Germany 29
3.1 Reform Plans during the 13m Legislative
Period - (Petersberger Steuerbeschlüsse) 32
3.2 Rejected Bills on a Tax Reform Act 1999 33
3.3 Deferred Regulations from the 1999 Tax Adjustment
Act [Steuerbereinigungsgesetz 1999] 36
-IX-
4 Modifications imposed by the Old-Age Provision
Act (as from 2002) 41
4.1 The so-called „Riester"-Pension 43
4.1.1 Concept and Procedure 43
4.1.2 State-supported Pension Products 46
4.1.3 Improper Use 48
4.1.3.1 Inheritance 49
4.1.3.2 Exception for Spouses 50
4.1.3.3 Surviving Dependents' Provision 51
4.1.3.4 Moving abroad / Termination of
unlimited Tax Liability 51
4.1.4 Supported Population 52
4.1.5 Special Expenditure Deduction 53
4.1.6 Taxation in the Benefit Period 54
4.1.6.1 Excess Contributions
(Benefits from non state-
supported Capital) 56
4.1.6.2 Old Contracts 58
4.1.6.3 Taxation in the Event of
Improper Use 58
4.2 Occupational Pension Schemes 59
4.2.1 The „Riester"-Pension in Occupational
Pension Schemes 59
4.2.2 Modifications in the Occupational Pensions
Law 61
4.2.3 Changes in Tax Law 62
4.2.3.1 Pension Funds 62
4.2.3.2 The Introduction of Pension
Investment Funds 64
4.2.3.3 Relief Funds and Direct
Commitments 67
4.2.3.4 Direct Insurance 67
4.2.4 Taxation of Benefits 67
4.3 Summary of Tax Law Regulations
pursuant to the Old-Age Provision Act 68
-X-
5 The Decision of the German Federal Constitutional
Court (FCC) dated 06 March 2002 regarding the Taxation of
Pensions in the Civil Service 75
5.1 Content ofthe Decision and
Conclusions 75
5.2 FCC Considerations 76
5.2.1 Ascertainment of Legal Facts 77
5.2.1.1 Retirement Phase 77
5.2.1.2 Lack of Realism in the Taxation
of the Interest Portion of
Annuity Payments 78
5.2.1.3 Working Life Phase 78
5.2.2 Reasons for Unconstitutionality 79
5.2.2.1 Decision Criteria developed in
the System of Income Taxation 79
5.2.2.1.1 Non-relevant "Old-Age
Income" 80
5.2.2.1.2 Aspects of old-age Provision
relevant in Cases of Tax
Privileges in Connection with
Contributions 81
5.2.2.2 Pension Benefits do not correspond
to the overall Concept for Taxation
of the Interest Portion of Annuity
Payments 81
5.2.2.2.1 Violation of the Principle of
realistic Legal Requirements 82
5.2.2.2.2 No sufficient objective Reason
for the Taxation of the Interest
Portion of Annuity Payments 83
5.3 Results and Reform Optrons 83
-XI-
6 Treatment pursuant to the Old-Age
Income Act (as of 2005) 87
6.1 Changes regarding Basic and Private
Old-age Provision 90
6.1.1 Taxation of Benefits 90
6.1.1.1 Changes by the Old-Age
Income Act 90
6.1.1.1.1 Postponed Taxation of
Pension Benefits 91
6.1.1.1.2 Taxation of the Interest
Portion of an Annuity 92
6.1.1.2 The transitional Period from
2005 to 2040 93
6.1.2 Taxation of Pension Benefits 97
6.1.3 Reduction and Abolition of the
Proportional Tax Allowance for elderly PersonslOO
6.1.4 Procedural Aspects 101
6.1.5 Pensioners Living abroad 101
6.1.6 Endowment Policies 102
6.1.7 Deduction as Special Expenditure 104
6.2 Occupational Pension Schemes 113
6.2.1 Background and Overview 113
6.2.2 The Changes caused by the
Old-Age Income Act in Detail 114
6.2.2.1 Multiplication Rule 117
6.2.2.2 Changes of § 40b Income Tax Act 119
6.2.3 Result for the different Types of Implementation
pursuant to
the Old-Age Income Act 121
6.2.3.1 Relief Fund and Direct
Commitments 121
6.2.3.2 Pension Funds 122
6.2.3.3 Pension Investment Funds 124
6.2.3.4 Direct Insurance 125
-XII-
7 Evaluation of the Arrangements 131
7.1 DogmaticApproach 131
7.2 Distribution to innumerable Norms 133
7.3 Confusing Terminology 134
7.4 Restrictions on the Merits 135
7.5 Restrictions in Terms ofAmount 137
7.6 Double Taxation 139
7.7 Limited Inclusion of Occupational
Pension Schemes 141
7.8 Mixing of Systems 142
8 Personal Approach - basic Considerations 145
8.1 Questions regarding European Law 145
8.1.1 Competition of Taxation Systems and basic
civil Rights 145
8.1.2 Obstade: Preponed Taxation 146
8.1.3 Idea of Correspondence and Coherence 147
8.2 Problems concerning Double Tax Treaty Law 150
8.3 Considerations regarding the Tax System 151
8.3.1 The Aspect of old-age Provision 152
8.3.2 Extension to other Forms of Saving 156
9 Proposais for a new Legislation concerning a System of
Postponed Taxation 159
9.1 Basic Structure for Income from old-age Provision 160
9.2 First Step: Extent of Postponed Taxation for the three
Pillars of old-age Provision 161
9.2.1 Restrictions on the Merits 162
9.2.2 Limitation in Terms of Amount 164
9.2.3 Practical Realisation of the Restriction 166
9.2.4 Digression: Debt Financing of the
Contributions 167
9.2.5 Digression: Treatment of Risk Elements of
Premiums 167
9.2.6 Digression: Pension Reserves 168
- XIII -
9.3 Second Step: Inclusion offurther Income from
Capital Investments? - Alternatives to a
complete Postponed Taxation? 171
9.3.1 Mere Modification of the Cash Method? 172
9.3.2 Special Regulations for Investment Funds? 173
9.4 Conclusion 175
9.4.1 Income from old-age Provision 175
9.4.2 Further Types of Income from Capital 177
9.4.2.1 Product-related Postponement
of the Taxation of Profits 177
9.4.2.2 General Postponement of the
Taxation of Profits 177
9.5 Draft for a Law 178
9.5.1 Basic Rules 178
9.5.2 Extended Rules 181
List of Literature 189 |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author | Horlemann, Heinz-Gerd |
| author_GND | (DE-588)112012752 |
| author_facet | Horlemann, Heinz-Gerd |
| author_role | aut |
| author_sort | Horlemann, Heinz-Gerd |
| author_variant | h g h hgh |
| building | Verbundindex |
| bvnumber | BV023207736 |
| classification_rvk | QL 611 |
| ctrlnum | (OCoLC)643546765 (DE-599)DNB986879010 |
| dewey-full | 343.4306208696 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law |
| dewey-raw | 343.4306208696 |
| dewey-search | 343.4306208696 |
| dewey-sort | 3343.4306208696 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| discipline_str_mv | Rechtswissenschaft Wirtschaftswissenschaften |
| format | Book |
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| geographic | Deutschland (DE-588)4011882-4 gnd |
| geographic_facet | Deutschland |
| id | DE-604.BV023207736 |
| illustrated | Illustrated |
| index_date | 2024-07-02T20:10:45Z |
| indexdate | 2024-07-09T21:13:05Z |
| institution | BVB |
| isbn | 9783000225475 3000225471 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016393861 |
| oclc_num | 643546765 |
| open_access_boolean | |
| owner | DE-12 DE-29 |
| owner_facet | DE-12 DE-29 |
| physical | XVI, 197 S. graph. Darst. 228 mm x 152 mm, 300 gr. |
| publishDate | 2007 |
| publishDateSearch | 2007 |
| publishDateSort | 2007 |
| publisher | Horlemann |
| record_format | marc |
| spelling | Horlemann, Heinz-Gerd Verfasser (DE-588)112012752 aut Taxation of old-age income in Germany - a model for Europe? Heinz-Gerd Horlemann Herzogenaurach Horlemann [2007] XVI, 197 S. graph. Darst. 228 mm x 152 mm, 300 gr. txt rdacontent n rdamedia nc rdacarrier Steuerrecht (DE-588)4116614-0 gnd rswk-swf Alterseinkünfte (DE-588)4133432-2 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf Deutschland (DE-588)4011882-4 g Alterseinkünfte (DE-588)4133432-2 s Steuerrecht (DE-588)4116614-0 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016393861&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Horlemann, Heinz-Gerd Taxation of old-age income in Germany - a model for Europe? Steuerrecht (DE-588)4116614-0 gnd Alterseinkünfte (DE-588)4133432-2 gnd |
| subject_GND | (DE-588)4116614-0 (DE-588)4133432-2 (DE-588)4011882-4 |
| title | Taxation of old-age income in Germany - a model for Europe? |
| title_auth | Taxation of old-age income in Germany - a model for Europe? |
| title_exact_search | Taxation of old-age income in Germany - a model for Europe? |
| title_exact_search_txtP | Taxation of old-age income in Germany - a model for Europe? |
| title_full | Taxation of old-age income in Germany - a model for Europe? Heinz-Gerd Horlemann |
| title_fullStr | Taxation of old-age income in Germany - a model for Europe? Heinz-Gerd Horlemann |
| title_full_unstemmed | Taxation of old-age income in Germany - a model for Europe? Heinz-Gerd Horlemann |
| title_short | Taxation of old-age income in Germany - a model for Europe? |
| title_sort | taxation of old age income in germany a model for europe |
| topic | Steuerrecht (DE-588)4116614-0 gnd Alterseinkünfte (DE-588)4133432-2 gnd |
| topic_facet | Steuerrecht Alterseinkünfte Deutschland |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016393861&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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