{"id":106656,"date":"2024-01-22T14:57:16","date_gmt":"2024-01-22T13:57:16","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/106656\/"},"modified":"2024-11-07T03:14:08","modified_gmt":"2024-11-07T02:14:08","slug":"die-besteuerung-von-versicherungsleistungen-und-versicherungsunternehmen-in-oesterreich","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/106656\/","title":{"rendered":"Die Besteuerung von Versicherungsleistungen und Versicherungsunternehmen in \u00d6sterreich"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-106656","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"Die Entwicklung der Steuergesetzgebung im letzten Jahrzehnt l\u00f6ste einen \u00fcberdurchschnittlichen Anstieg der Steuerzahlungen der Versicherungswirtschaft aus. Die ab 2001 geltende verminderte steuerliche Anerkennung der Bildung versicherungstechnischer R\u00fcckstellungen sollte diesen Trend auch in die Zukunft verl\u00e4ngern. Der Anteil der Versicherungswirtschaft an den Steuereinnahmen liegt nunmehr etwas \u00fcber dem Anteil des Wirtschaftsbereiches an der nominellen Wertsch\u00f6pfung, sodass eine leicht \u00fcberproportionale Abgabenlast vorliegt. Ein internationaler Vergleich der indirekten Steuern auf Versicherungsprodukte weist nach, dass \u2013 mit Ausnahme der Lebensversicherung \u2013 der \u00f6sterreichische Steuersatz im europ\u00e4ischen Mittelfeld liegt. Ein Vergleich des steuerlichen Regelwerkes der direkten Unternehmensbesteuerung zeigt f\u00fcr \u00f6sterreichische Versicherer deutliche Nachteile in der Sonderbesteuerung.","onlinedate":"2002-11-27 01:00:00","lang":"German","publication_series":"","publication_date":"20020501","publication_date_year":"","publication_date_full":false,"publication_num_pages":"20","keywords":"[]","jelcodes":"[]","related_publications":"[]","pdf":315445,"zip":null,"link":"","monthly_report":false,"monthly_report_main":false,"monthly_report_volume":"","monthly_report_pages":"","monthly_report_pages_sort":"0","issue":"","journal":"","publisher":"","invisible":false,"external":false,"embargo_date":null,"types":[81966],"research_groups":[3500],"collaboration":"","persons":[3899],"persons_data":"[{\"personId\":3899,\"personName\":\"Thomas Url\",\"organisationNames\":[]}]","clients":[10760],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","scientific_assistance":"[\"Glauninger Ursula\",\"Langer Irene\"]","scientific_review":"[]","version":"","release_date":null,"expiration_date":null,"surveyor":"","research_assistance":"","edv":"","additional_info_de":"","additional_info_en":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - 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