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Kosten der betrieblichen und privaten Altersvorsorge für die öffentliche Hand

Author

Listed:
  • Thomas Url

    (WIFO)

  • Atanas Pekanov

    (WIFO)

Abstract

Unternehmen und private Haushalte zahlten 2015 in Österreich insgesamt 8,6 Mrd. € an Beiträgen für die betriebliche und private Altersvorsorge. Die Förderung der betrieblichen und privaten Altersvorsorge ist für jeden Durchführungsweg unterschiedlich ausgestaltet. Für direkte Förderungen wurden 42 Mio. € aufgewandt. Die indirekten Kosten zur Förderung der betrieblichen und privaten Altersvorsorge machten im Vergleich mit einem Referenzsystem mit vorgelagerter Besteuerung (z. B. Sparbuch) insgesamt 1,6 Mrd. € aus. Im Vergleich mit einer nachgelagerten Besteuerung (z. B. Nachkauf von Schulzeiten) entstanden für den öffentlichen Haushalt insgesamt indirekte Erträge von 520 Mio. €, weil die Prämienzahlungen der privaten Lebensversicherung aus dem voll versteuerten persönlichen Einkommen stammen und die damit verbundenen Abgaben- und Steuereinnahmen bei vorgelagerter Besteuerung entfallen würden. Über die gesamte Laufzeit betrachtet verursachen Kapitalabfindungen in der betrieblichen Lebensversicherung entsprechend § 3 Abs. 15 EStG und die in Renten umgewandelten Auszahlungen der Betrieblichen Vorsorgekassen die höchsten indirekten Kosten. Niedrige indirekte Kosten entstehen für Arbeitnehmerbeiträge in Pensionskassen (ohne Steuerbegünstigung) und für Renten aus individuellen Lebensversicherungen.

Suggested Citation

  • Thomas Url & Atanas Pekanov, 2017. "Kosten der betrieblichen und privaten Altersvorsorge für die öffentliche Hand," WIFO Studies, WIFO, number 60793.
    • Handle: RePEc:wfo:wstudy:60793
    Note: With English abstract.
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    File URL: https://www.wifo.ac.at/wwa/pubid/60793
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    References listed on IDEAS

    as
    1. Jan Boone, 2008. "A New Way to Measure Competition," Economic Journal, Royal Economic Society, vol. 118(531), pages 1245-1261, August.
    2. Jan Boone, 2008. "A New Way to Measure Competition," Economic Journal, Royal Economic Society, vol. 118(531), pages 1245-1261, August.
    3. Thomas Url, 2017. "Die Lebensversicherung aus einer individuellen und gesamtwirtschaftlichen Perspektive," WIFO Studies, WIFO, number 60505, March.
    4. Jacob A. Bikker, 2017. "Is THERE AN OPTIMAL PENSION FUND SIZE? A SCALE-ECONOMY ANALYSIS OF ADMINISTRATIVE COSTS," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 84(2), pages 739-769, June.
    5. Thomas Url, 2016. "Privatversicherungswirtschaft 2015 mit geringer Dynamik," WIFO Monatsberichte (monthly reports), WIFO, vol. 89(9), pages 643-653, September.
    6. Thomas Url, 2009. "Die Verbreitung der betrieblichen Altersvorsorge in Österreich 2007," WIFO Studies, WIFO, number 36861, March.
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    Cited by:

    1. Thomas Url, 2022. "Die gesamtwirtschaftliche Bedeutung der österreichischen Versicherungswirtschaft," WIFO Studies, WIFO, number 69819, March.

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