{"id":107378,"date":"2024-01-22T15:11:09","date_gmt":"2024-01-22T14:11:09","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/107378\/"},"modified":"2024-11-07T03:19:24","modified_gmt":"2024-11-07T02:19:24","slug":"die-rolle-der-versicherungstechnischen-rueckstellungen-in-der-versicherungswirtschaft","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/107378\/","title":{"rendered":"Die Rolle der versicherungstechnischen R\u00fcckstellungen in der Versicherungswirtschaft"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-107378","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"Die seit 2001 verminderte steuerliche Anerkennung der Bildung versicherungstechnischer R\u00fcckstellungen trifft die \u00f6sterreichische Schaden-Unfallversicherung in einer schwierigen Lage. In der Folge des intensiven Preiswettbewerbs erh\u00f6hte sich der versicherungstechnische Verlust der Branche zwischen 1995 und 2000 kontinuierlich. Die Erh\u00f6hung der Steuerbelastung durch die verpflichtende Aufl\u00f6sung des R\u00fcckstellungsbestands schr\u00e4nkt in dieser Lage die Eigenfinanzierungskraft \u00f6sterreichischer Versicherungsunternehmen bedenklich ein und vermindert dadurch deren F\u00e4higkeit zur Risiko\u00fcbernahme. Mit dem Jahr 2005 werden die Rechnungslegungsgrundlagen auf die International Accounting Standards umgestellt. Dies ist ein idealer Zeitpunkt zur Aufhebung der versicherungsspezifischen Pauschals\u00e4tze im Steuerrecht und damit zur St\u00e4rkung des Versichertenschutzgedankens in den Bilanzen \u00f6sterreichischer Versicherungsunternehmen.","onlinedate":"2003-05-27 02:00:00","lang":"German","publication_series":"","publication_date":"20030301","publication_date_year":"","publication_date_full":false,"publication_num_pages":"60","keywords":"[]","jelcodes":"[]","related_publications":"[]","pdf":316729,"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":[11739,3899],"persons_data":"[{\"personId\":11739,\"personName\":\"Bernhard Mahlberg\",\"organisationNames\":[]},{\"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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