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Die Rolle der versicherungstechnischen Rückstellungen in der Versicherungswirtschaft

Author

Listed:
  • Bernhard Mahlberg
  • Thomas Url

    (WIFO)

Abstract

Die seit 2001 verminderte steuerliche Anerkennung der Bildung versicherungstechnischer Rückstellungen trifft die österreichische Schaden-Unfallversicherung in einer schwierigen Lage. In der Folge des intensiven Preiswettbewerbs erhöhte sich der versicherungstechnische Verlust der Branche zwischen 1995 und 2000 kontinuierlich. Die Erhöhung der Steuerbelastung durch die verpflichtende Auflösung des Rückstellungsbestands schränkt in dieser Lage die Eigenfinanzierungskraft österreichischer Versicherungsunternehmen bedenklich ein und vermindert dadurch deren Fähigkeit zur Risikoübernahme. Mit dem Jahr 2005 werden die Rechnungslegungsgrundlagen auf die International Accounting Standards umgestellt. Dies ist ein idealer Zeitpunkt zur Aufhebung der versicherungsspezifischen Pauschalsätze im Steuerrecht und damit zur Stärkung des Versichertenschutzgedankens in den Bilanzen österreichischer Versicherungsunternehmen.

Suggested Citation

  • Bernhard Mahlberg & Thomas Url, 2003. "Die Rolle der versicherungstechnischen Rückstellungen in der Versicherungswirtschaft," WIFO Studies, WIFO, number 24098.
    • Handle: RePEc:wfo:wstudy:24098
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    References listed on IDEAS

    as
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