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Pensionskassenmodelle Im Ueberblick Essay

5148 words - 21 pages

1 Einleitung - ProblemstellungZiel dieser Arbeit ist es, Pensionskassen und Pensionskassenmodelle im nationalen und internationalen Kontext zu definieren und zu erläutern.Die Frage, warum diese Art der Zusatzpension überhaupt notwendig ist, erklärt sich mit dem starken Wandel der demographischen Strukturen in der europäischen Union. Das Verhältnis zwischen Rentnern und Erwerbstätigen verschlechtert sich ständig, wodurch in vielen Ländern zwangsläufig massive Probleme in der Finanzierung ihrer Altersvorsorge auftreten.Um dies besser verstehen zu können, wird als erstes ein geschichtlicher Überblick über die Systeme der Alterssicherung gegeben. Dieser zeigt auch, wie spät die Entwicklung der Pensionskassen und somit die Stärkung der betrieblichen Altersvorsorge in Österreich erst stattgefunden hat. Danach werden Möglichkeiten der betrieblichen Altersvorsorge vorgestellt und voneinander abgegrenzt.Da Pensionskassen soziale Einrichtungen sind, gibt es für sie eine Reihe von steuerlichen Vorteilen. Auf diese wird im Laufe dieser Arbeit eingegangen, ebenso auf die Änderungen, die durch die PKG-Novelle 2003 in Kraft getreten sind.Um die verschiedenen Modelle und Möglichkeiten der betrieblichen Altersvorsorge erfassen zu können, ist der internationale Vergleich ein wichtiger Bestandteil dieser Arbeit. Durch ihn erhält man die Möglichkeit, andere Systeme der Altersvorsorge kennen zu lernen und einen Vergleich zum österreichischen System aufzustellen.2 Das System der österreichischen AlterssicherungDas derzeitige System der österreichischen Altersvorsorge nennt man Umlageverfahren. Es funktioniert dadurch, dass jene Österreicher, die berufstätig sind und einen Lohn oder Gehalt beziehen, jeden Monat einen bestimmten Beitrag in einen Topf einzahlen. Der Inhalt dieses Topfs wird auf all jene verteilt, die aktuell Bezieher einer Pension sind.Unser Pensionssystem ist damit nicht völlig auf einer Linie mit der Empfehlung der Weltbank, aufgrund des Wandels der demographischen Strukturen die Last der Altersvorsorge auf drei Säulen aufzuteilen. Dieses Dreisäulenprinzip ist Bestandteil der Sozialpolitik vieler anderer Mitgliedsstaaten der Europäischen Union.Die erste Säule des Dreisäulenprinzips ist die staatliche Grundpension nach dem Umlageverfahren, gleich dem österreichischem System. Auf die zweite Säule, der betrieblichen Altersvorsorge, wird in dieser Arbeit anhand der Pensionskassen näher eingegangen. Die dritte Säule stellt die private Eigenvorsorge dar, die in dieser Arbeit aber nur am Rande erwähnt wird.2.1 Geschichtliche Entwicklung der betrieblichen AltersvorsorgeSo fortschrittlich die Politik betrieblicher Sozialleistungen wie der Altersvorsorge auch scheint, darf nicht vergessen werden, dass es auch schon vor der wirtschaftlichen Entwicklung...

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