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Versorgung des Gesellschafter-Geschäftsführers einer GmbH

Versorgung des Gesellschafter-Geschäftsführers einer GmbH


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About the Book

Inhaltsangabe: Einleitung: Jahrelang war die Bevölkerung der Annahme, dass die Beiträge zur gesetzlichen Rentenversicherung (gRV) ausreichen, um vollkommen für das Ruhestandsalter vorzusorgen. Acht von zehn Personen in Westdeutschland und fast die gesamte Bevölkerung in den neuen Bundesländern greifen nach dem Erwerbsleben auf die gesetzlichen Rentenleistungen zurück. Die gRV ist umlagefinanziert, d.h. gemäß § 153 (1) SGB VI, dass die Ausgaben eines Kalenderjahres durch die Einnahmen des gleichen Kalenderjahres und, soweit erforderlich, durch Einnahmen aus der Schwankungsreserve gedeckt werden. Durch die steigende Lebenserwartung und die abnehmende Geburtenrate ist dieses System langfristig nicht mehr finanzierbar. Weitere Probleme ergeben sich aus der abnehmenden Lebensarbeitszeit, dem späten Einstieg ins Erwerbsleben durch längere Ausbildungszeiten und die frühere Inanspruchnahme der Rentenleistungen. Die hohe Anzahl der Arbeitslosen bewirkt eine weitere sehr große Finanzierungslücke in der gRV. Die Auswirkungen des demographischen Wandels werden durch den Strukturwandel zusätzlich verstärkt und dies hat einen weiteren Anstieg des Altersquotienten zur Folge. Der Altersquotient stellt das Verhältnis der potentiellen Leistungsbezieher zu den potentiellen Beitragszahlern dar. Der Gesetzgeber hat mit der Verabschiedung des Altersvermögensgesetzes (AVmG) auf das Finanzierungsproblem des gesetzlichen Alterssicherungssystems reagiert. Durch diese grundlegende Reform des gesetzlichen Rentenversicherungssystems wurde die kapitalgedeckte Altersvorsorge gefördert und die betriebliche Altersversorgung gleichzeitig gestärkt. Dem Bürger bleibt es freigestellt, wie er seine durch die gesetzgeberischen Maßnahmen entstandenen Versorgungslücken im Alter schließt. Arbeitnehmern wurde durch das Betriebsrentengesetz (BetrAVG) mit Wirkung ab 01.01.2002 das Recht zur Entgeltumwandlung in der betrieblichen Altersversorgung eingeräumt. Hier verzichtet der Arbeitnehmer für die Zukunft


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Product Details
  • ISBN-13: 9783836601030
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Weight: 168 gr
  • ISBN-10: 3836601036
  • Publisher Date: 16 Jan 2007
  • Height: 210 mm
  • No of Pages: 80
  • Series Title: German
  • Sub Title: Pensionszusage heute erteilt und morgen nicht mehr finanzierbar?
  • Width: 148 mm


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