Altersvorsorge und Besteuerung - Lohnt sich die Rürup-Rente?
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
Cite as
Suttner, J., & Wiegard, W. (2012). Altersvorsorge und Besteuerung — Lohnt sich die Rürup-Rente?. Steuer und Wirtschaft, 2012(1), 3–9.Details
Publication type
Research article (journal)
Peer reviewed
Yes
Publication status
Published
Year
2012
Journal
Steuer und Wirtschaft
Volume
2012
Issue
1
Start page
3
End page
9
Language
German