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§4d HHR Lfg. 200 Oktober 2000 Hieb/Stobbe §4d Zuwendungen an Unterstützungskassen idF des EStG 1997 v. 16. 4. 1997 (BGBl. I, 821; BStBl. I, 415) (1) 1 Zuwendungen an eine Unterstützungskasse dürfen von dem Unter- nehmen, das die Zuwendungen leistet (Trägerunternehmen), als Be- triebsausgaben abgezogen werden, soweit die Leistungen der Kasse, wenn sie vom Trägerunternehmen unmittelbar erbracht würden, bei die- sem betrieblich veranlaût wären und sie die folgenden Beträge nicht übersteigen: 1. bei Unterstützungskassen, die lebenslänglich laufende Leistungen ge- währen: a) das Deckungskapital für die laufenden Leistungen nach der dem Gesetz als Anlage 1 beigefügten Tabelle. 2 Leistungsempfänger ist je- der ehemalige Arbeitnehmer des Trägerunternehmens, der von der Unterstützungskasse Leistungen erhält; soweit die Kasse Hinter- bliebenenversorgung gewährt, ist Leistungsempfänger der Hinter- bliebene eines ehemaligen Arbeitnehmers des Trägerunternehmens, der von der Kasse Leistungen erhält. 3 Dem ehemaligen Arbeitneh- mer stehen andere Personen gleich, denen Leistungen der Alters-, Invaliditäts- oder Hinterbliebenenversorgung aus Anlaû ihrer ehe- maligen Tätigkeit für das Trägerunternehmen zugesagt worden sind; b) in jedem Wirtschaftsjahr für jeden Leistungsanwärter, aa) wenn die Kasse nur Invaliditätsversorgung oder nur Hinterblie- benenversorgung gewährt, jeweils 6 vom Hundert, bb) wenn die Kasse Altersversorgung mit oder ohne Einschluû von Invaliditätsversorgung oder Hinterbliebenenversorgung ge- währt, 25 vom Hundert der jährlichen Versorgungsleistungen, die der Leistungsanwärter oder, wenn nur Hinterbliebenenversorgung gewährt wird, dessen Hinterbliebene nach den Verhältnissen am Schluû des Wirtschafts- jahrs der Zuwendung im letzten Zeitpunkt der Anwartschaft, späte- stens im Zeitpunkt der Vollendung des 65. Lebensjahrs erhalten können. 2 Leistungsanwärter ist jeder Arbeitnehmer oder ehemalige Arbeitnehmer des Trägerunternehmens, der von der Unterstüt- zungskasse schriftlich zugesagte Leistungen erhalten kann und am Schluû des Wirtschaftsjahrs, in dem die Zuwendung erfolgt, das 30. Lebensjahr vollendet hat; soweit die Kasse nur Hinterbliebenen- versorgung gewährt, gilt als Leistungsanwärter jeder Arbeitnehmer oder ehemalige Arbeitnehmer des Trägerunternehmens, der am Schluû des Wirtschaftsjahrs, in dem die Zuwendung erfolgt, das 30. Lebensjahr vollendet hat und dessen Hinterbliebene die Hinter- bliebenenversorgung erhalten können. 3 Das Trägerunternehmen kann bei der Berechnung nach Satz 1 statt des dort maûgebenden Betrags den Durchschnittsbetrag der von der Kasse im Wirtschafts- E 1

New EStG 004d 200 10-2000 komplett - Ertragsteuerrecht · 2019. 3. 10. · %fD,,Y (B@3 j00 &:p"IFt u111 B17(,\LU((7 §4d Ic_C#Dc#@C#H#V#eCige2ePc#@g9HggC#?G/ GFr Obp. 0hhk l4 0m4

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Page 1: New EStG 004d 200 10-2000 komplett - Ertragsteuerrecht · 2019. 3. 10. · %fD,,Y (B@3 j00 &:p"IFt u111 B17(,\LU((7 §4d Ic_C#Dc#@C#H#V#eCige2ePc#@g9HggC#?G/ GFr Obp. 0hhk l4 0m4

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