June 2014
Intermediate to advanced
174 pages
8h 13m
German
Content preview from Immobilieninvestition und -finanzierung kompakt
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4.8 Kundenfinanzierung
97
Definition:
Prämienbegünstigtes Sparen wurde um die private Sparlust anzuregen bereits kurz nach
der Währungsreform als Steuerbegünstigung eingeführt, die 1959 durch das Sparprämien-
Gesetz abgelöst wurde. Der Grundgedanke war: wer langfristig spart, soll belohnt werden.
Im Rahmen staatlicher Sparmaßnahmen wurde Ende 1980 die Sparprämie fur neue Bank-
verträge gestrichen; seither gibt es nur noch für Bausparverträge gekürzte staatliche Prä-
mien. Als Ersatz bieten die Banken Sparverträge mit einer Bonus-Zahlung am Ende der
Laufzeit an.
Höhe
Zum einen kann ein Arbeitnehmer die Arbeitnehmersparzulage (vermögenswirksame
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