{"id":51394,"date":"2023-12-01T17:37:13","date_gmt":"2023-12-01T16:37:13","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/kosten-der-betrieblichen-und-privaten-altersvorsorge-fuer-die-oeffentliche-hand\/"},"modified":"2024-11-07T05:52:32","modified_gmt":"2024-11-07T04:52:32","slug":"kosten-der-betrieblichen-und-privaten-altersvorsorge-fuer-die-oeffentliche-hand","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/51394\/","title":{"rendered":"Public Costs of Private and Occupational Pensions"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-51394","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"In 2015 Austrian firms and private households paid 8.6 billion \u20ac into occupational and private pension schemes. Subsidies for occupational and private pensions vary across schemes. The burden for public budgets from direct subsidies was 42 million \u20ac in 2015. Indirect costs resulting from the beneficial treatment of social security contributions and income taxes were at 1.6 billion \u20ac if compared to a reference taxation of saving accounts. If compared to the treatment of voluntary contributions into the public pension system (for covering years of school attendance) indirect revenues of 520 million \u20ac emerge, because contributions and taxes associated with private life insurance would be inapplicable. Considering the whole life time of pension schemes, the lump sum payments out of occupational life insurance according to \u00a7 3 Abs. 15 EStG and annuities from \"Betriebliche Vorsorgekassen\" create the highest indirect costs. Low indirect costs, on the other hand, are associated with employee contributions to pension funds (without public premium) and annuities from private life insurance.","onlinedate":"2017-12-05 00:00:00","lang":"German","publication_series":"","publication_date":"20171201","publication_date_year":"","publication_date_full":false,"publication_num_pages":"121","keywords":"[]","jelcodes":"[]","related_publications":"[]","pdf":371374,"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":"2017-12-05 00:00:00","types":[81966],"research_groups":[3500],"collaboration":"","persons":[3899,3497],"persons_data":"[{\"personId\":3899,\"personName\":\"Thomas Url\",\"organisationNames\":[]},{\"personId\":3497,\"personName\":\"Atanas Pekanov\",\"organisationNames\":[]}]","clients":[10694],"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\"]","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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