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Das Betriebsrentenstärkungsgesetz und seine Auswirkungen auf Geringverdiener: Eine modelltheoretische Analyse

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  • Menzel, Moritz

Abstract

Vor allem unter Geringverdienern ist die betriebliche Altersversorgung nur unterdurchschnittlich verbreitet. Mit dem zum 01.01.2018 in Kraft getretenen Betriebsrentenstärkungsgesetz und insbesondere dem sogenannten BAV-Förderbetrag (§ 100 EStG) versucht der Gesetzgeber daher, diese Altersvorsorgeform attraktiver zu gestalten und so deren Verbreitung unter Geringverdienern auszuweiten. Dass dieses Ziel zumindest aus modelltheoretischer Sicht erreicht werden kann, zeigen die Ergebnisse dieser Studie auf. Anhand eines deterministischen Rechenmodells werden die finanziellen Vor- und Nachteile verschiedener Vorsorgealternativen aufgedeckt und präzise beziffert. Daneben widmet sich die Arbeit auch den steuer-, sozialversicherungs- und arbeitsrechtlichen Regelungen der betrieblichen Altersversorgung vor und nach Inkrafttreten des Betriebsrentenstärkungsgesetzes und diskutiert darüber hinaus alternative Reformmaßnahmen.

Suggested Citation

  • Menzel, Moritz, 2020. "Das Betriebsrentenstärkungsgesetz und seine Auswirkungen auf Geringverdiener: Eine modelltheoretische Analyse," Studies in financial, managerial and tax accounting, University of Würzburg, Institute of Business Management, volume 4, number 4, April.
    • Handle: RePEc:zbw:wuersc:4
    DOI: 10.25972/WUP-978-3-95826-127-3
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