Modified pension value factors as of 1.1.2009

By Regulation (BGBl II 20/2009 of 20 January 2009), the financial administration has taken into account the successively increasing life expectancy in recent years and the pension value factors that apply to the calculation of the pension. tax valuation of pensions They have been modified. These calculation factors are particularly important when calculating the Transfer of economic goods in exchange for a pension. The pensions received are only taxable when the pension payments exceed the value of the transferred economic asset. The value of the transferred economic asset is calculated based on the Annual amount the pension, multiplied Met to the respective tax authorities Pension value factor. By taking into account the higher life expectancy, pensions will be calculated in the future Seller first later taxable, At the Pensioners but only after that Later also Special editions deductible. The new pension value factors are based on agreements that after dem 31.12.2008 To be concluded, applicable. In certain cases, they also apply to agreements concluded before 1.1.2009.

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