Altersvorsorge und Besteuerung - Lohnt sich die Rürup-Rente?

Suttner Johannes, Wiegard Wolfgang


Abstract
In this article, the authors show that the German retirement pension scheme "Rürup" is much more profitable than others, thanks to its system of downstream taxation. The Rürup retirement pension is compared to a classical cash-value life insurance and to an unsubsidized pension insurance. The analysis is done by taking recourse to Baldwin returns. Taking the transition period into account may even lead to higher returns in the presence of shorter contract periods. Macroeconomically, the subsidy of the Rürup retirement pension causes some trouble to which the authors refer in their conclusion.

Keywords
Rürup retirement pension scheme, downstream taxation, life insurance, pension insurance, Baldwin returns



Publication type
Article in Journal

Peer reviewed
Yes

Publication status
Published

Year
2012

Journal
Steuer und Wirtschaft

Volume
2012

Issue
1

Start page
3

End page
9

Pages range
8

Language
German