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MinStG Mindeststeuergesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
(1) Zuführungen einer Versicherungseinheit zu versicherungstechnischen Rückstellungen für fondsgebundene Versicherungen sind nicht abziehbar, soweit die Zuführungen in wirtschaftlichem Zusammenhang mit Erträgen stehen, die nach § 18 Nummer 2 in Verbindung mit § 20 zu kürzen sind. Satz 1 gilt nicht, soweit diese Erträge die Gebühren für die Anlagenverwaltung abdecken.
(2) Zuführungen einer Versicherungseinheit zu versicherungstechnischen Rückstellungen für fondsgebundene Versicherungen sind nicht abziehbar, soweit die Zuführungen in wirtschaftlichem Zusammenhang mit Gewinnen stehen, die nach § 18 Nummer 3 in Verbindung mit § 21 zu kürzen sind.
Quelle: BMJ
Import: