{"id":3547,"date":"2022-05-31T11:00:00","date_gmt":"2022-05-31T09:00:00","guid":{"rendered":"https:\/\/schaffer.isd-internet.de\/?p=3547"},"modified":"2023-11-03T14:51:27","modified_gmt":"2023-11-03T13:51:27","slug":"mandanten-info-pensionszusagen-fuer-gesellschafter-geschaeftsfuehrer","status":"publish","type":"post","link":"https:\/\/schaffer-partner.de\/en\/steuernews\/mandanten-info-pensionszusagen-fuer-gesellschafter-geschaeftsfuehrer\/","title":{"rendered":"Pensionszusagen f\u00fcr Gesellschafter-Gesch\u00e4ftsf\u00fchrer"},"content":{"rendered":"<p><strong>Welche modernen Konzepte bieten attraktive M\u00f6glichkeiten im Rahmen volatiler externer Einflussfaktoren?<\/strong><\/p>\n\n\n\n<p>In Deutschland hat das anhaltende Niedrigzinsniveau, das seit \u00fcber einem Jahrzehnt besteht, zu einer signifikanten Senkung des H\u00f6chstrechnungszinses gef\u00fchrt \u2013 von 0,9% im Jahr 2021 auf 0,25% ab Januar 2022. Diese Entwicklung stellt die Versicherungswirtschaft und die damit verbundenen Altersversorgungsmodelle vor gro\u00dfe Herausforderungen, insbesondere im Hinblick auf die Haftung der Unternehmen und die Anpassungen im Steuerrecht. Gesellschafter-Gesch\u00e4ftsf\u00fchrer (GGF) sind besonders betroffen, da sie oft eine gr\u00f6\u00dfere Versorgungsl\u00fccke zu schlie\u00dfen haben und komplexe rechtliche Rahmenbedingungen in der betrieblichen Altersversorgung (bAV) navigieren m\u00fcssen, was Kompromisse und individuelle Optimierung der Handlungsoptionen erfordert.<\/p>\n\n\n\n<p><strong>Fordern Sie jetzt die aktuelle Mandanten-Info mit weiterf\u00fchrenden Inhalten bei uns an:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\" start=\"3\">\n<li>Welche M\u00f6glichkeiten zur Altersversorgung f\u00fcr GGF gibt es \u2013 Vergleichsmatrix<\/li>\n\n\n\n<li>Rechtliche Stellung von Gesellschafter-Gesch\u00e4ftsf\u00fchrern<\/li>\n\n\n\n<li>Pensionszusagen an (b)GGF \u2013 1. Steuerliche Pr\u00fcfebene<\/li>\n\n\n\n<li>Pensionszusagen an (b)GGF \u2013 2. Steuerliche Pr\u00fcfebene<\/li>\n\n\n\n<li>Pensionszusagen in der Steuer- und Handelsbilanz<\/li>\n\n\n\n<li>Pensionszusage ohne R\u00fcckdeckung<\/li>\n\n\n\n<li>Pensionszusage mit R\u00fcckdeckung<\/li>\n\n\n\n<li>R\u00fcckdeckung von Versorgungsverpflichtungen<\/li>\n\n\n\n<li>R\u00fcckdeckungsverm\u00f6gen<\/li>\n\n\n\n<li>Unternehmensinteresse Sicherheit und Kalkulierbarkeit<\/li>\n\n\n\n<li>Moderne Pensionszusagen attraktiver als ihr aktueller Ruf<\/li>\n<\/ul>\n\n\n\n<p><strong>F\u00fcr Details zu Pensionszusagen f\u00fcr Gesellschafter-Gesch\u00e4ftsf\u00fchrer sollten Sie sich mit uns beraten. Kontaktieren Sie uns f\u00fcr weitere Informationen und Unterst\u00fctzung telefonisch unter 0911 \/ 95 99 8 -0 oder\u00a0<a href=\"mailto:nue@schaffer-partner.de\" target=\"_blank\" rel=\"noreferrer noopener\">nue@schaffer-partner.de<\/a>.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Welche modernen Konzepte bieten attraktive M\u00f6glichkeiten im Rahmen volatiler externer Einflussfaktoren?<\/p>","protected":false},"author":8,"featured_media":3617,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"off","ocean_gallery_id":[],"footnotes":""},"categories":[14],"tags":[],"class_list":["post-3547","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-steuernews","entry","has-media"],"_links":{"self":[{"href":"https:\/\/schaffer-partner.de\/en\/wp-json\/wp\/v2\/posts\/3547","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/schaffer-partner.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/schaffer-partner.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/schaffer-partner.de\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/schaffer-partner.de\/en\/wp-json\/wp\/v2\/comments?post=3547"}],"version-history":[{"count":9,"href":"https:\/\/schaffer-partner.de\/en\/wp-json\/wp\/v2\/posts\/3547\/revisions"}],"predecessor-version":[{"id":6541,"href":"https:\/\/schaffer-partner.de\/en\/wp-json\/wp\/v2\/posts\/3547\/revisions\/6541"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/schaffer-partner.de\/en\/wp-json\/wp\/v2\/media\/3617"}],"wp:attachment":[{"href":"https:\/\/schaffer-partner.de\/en\/wp-json\/wp\/v2\/media?parent=3547"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/schaffer-partner.de\/en\/wp-json\/wp\/v2\/categories?post=3547"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/schaffer-partner.de\/en\/wp-json\/wp\/v2\/tags?post=3547"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}