Unternehmensbesteuerung und die Finanzierung der betrieblichen Altersvorsorge

Dietmar Wellisch
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Dietmar Wellisch: Universität Hamburg

Schmalenbach Journal of Business Research, 2004, vol. 56, issue 7, 599-617

Abstract: Summary According to the experience in many other countries, one could imagine that business pension planning in Germany will be dominated by two types of pension schemes in the foreseeable future — by the Direktzusage, i.e. the German type of deferred compensation agreement, and by pension funds. The present paper concentrates on tax planning aspects of both types of business pension schemes. It thereby differentiates between firms that differ in the organisational structure. Especially for corporations the paper reveals that the Direktzusage dominates pension funds: if a corporation invests its means to fulfil the Direktzusage in the capital market and thereby follows the investment strategy conducted by pension funds, then the Direktzusage is preferred to pension funds by employers and employees from a tax point of view.

Keywords: H2; Business Pension Plans; Pension Funds; Tax Planning; Betriebliche Altersvorsorge; Pensionsfonds; Steuerplanung (search for similar items in EconPapers)
Date: 2004
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Citations: View citations in EconPapers (1)

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DOI: 10.1007/BF03372751

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