Besteuerung von auf dem Zweitmarkt erworbenen deutschen Lebensversicherungen

The Retirement Income Act and the Corporate Tax Reform of 2008 have reformed the taxation of German life insurance policies, resulting in different regulations applying depending on the specific circumstances of each case. This work demonstrates which legal provisions are applicable to the paid transfer of a life insurance contract and how the proceeds from the sale and the purchase price should be treated for income tax purposes. Furthermore, it outlines how the returns from used life insurance policies are to be taxed. The focus is on examining the income tax implications of acquiring life insurance policies through a holding company.