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- Title
Zufluss von Zinsen aus einem Lebensversicherungsvertrag nach Änderung des Vertrages mit Festlegung eines späteren Fälligkeitszeitpunkts.
- Authors
W. K.
- Abstract
The article discusses a case law concerning inflow of interest from a life insurance contract after changing the contract in purview of various sections of the Einkommensteuergesetz (EStG) income tax law in Germany. Topics discussed include change in the insurance premium and premium payment duration; interest earned on the amendment of the insurance contract; and interest on income from capital assets.
- Subjects
TAXATION of life insurance; INSURANCE policies; INSURANCE premiums; EMPLOYEE benefits
- Publication
FinanzRundschau, 2018, Vol 100, Issue 23, p1105
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2018-1002309