| Hints & cheats |
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| Contributions and insurance premiums (KZ 455) |
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Contributions and insurance premiums count except for few exceptions (contributions in addition for the voluntarily far insurance in the legal pension insurance and for buy from time-periods of insurance in the legal social security) the pot extra charges and can be made valid therefore only limited in the context of the common maximum amount - if at all, because the revenue offices interest the majority of the paid insurance premiums not -. After the income tax act to it contributions and insurance premiums belong to a
- voluntarily health insurance, freiwilligen accident insurance (including passenger accident insurance),
- voluntarily high insurance in the legal pension insurance,
- Old age pension insurance with a pension payable on life span,
- Life insurance on dying,
- voluntarily widows -, orphans -,supplying and burial fund,
- Capital insurance on he and dying, if the insurance contract before that were locked 1.6.1996 and
- Pension fund
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| Voluntarily in addition far insurance, buy from time-periods of insurance, pensions and continuing loads (KZ 450) |
| Contributions in addition for a voluntarily far insurance in the legal pension insurance as well as buy from training or study times in the social security are deductible without charge on the maximum amount in full extent and without shortening around extra charge lump sum as extra charges. Contributions for voluntarily high insurance (taxpayers, who beside an existing obligation insurance e.g. ASVG or GSVG voluntarily still additional contributions make to up-improve around their pension) are however only within the extra charge pot deductible. On special obligation reasons being based pensions and continuing loads can be likewise made valid in unlimited height. Pensions and continuing loads, which are carried out as return for the transmission of economic goods, are however only to that extent deductible, when the sum of the paid amounts exceeds the
capitalised value of the pension obligation at the time of the beginning of the payments. The capitalised value of the pension is to be determined according to the regulations of the evaluation law. Maintenance allowances, which are granted voluntarily or approximately to persons legally entitled to maintenance without equivalent return, cannot be made valid for taxation. |
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