Die Lebensversicherung ist als Instrument der privaten Altersversorgung und des Hinterbliebenenschutzes dem Privatvermögen zuzuordnen. Zu unterscheiden ist zwischen kapitalbildenden Versicherungen und der reinen Risikovorsorge. Unter den Voraussetzungen des § 10 I Nr. 2a EStG können Beiträge zu Lebensversicherungen im Rahmen der gesetzlichen Höchstgrenzen als Special editions berücksichtigt werden.
The income from life insurance is currently not taxed. From 01.01.2005, life insurance can only be viewed to a limited extent as a tax-privileged form of capital investment (half-income method). With the Retirement Income Act, the benefits for endowment life insurance were reduced.
Life insurance in tax law
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