Unternehmen:

Arbeitgeberbeitragsreserve (AGBR)

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Arbeitgeberbeitragsreserve (AGBR)

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Eintritt

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Mutationen

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Arbeitsunfähigkeit

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Unbezahlter Urlaub

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Todesfall

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Austritt

<svg width=" 100%" height=" 100%" viewBox="0 0 32 32" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M30.7573 14.6895C31.0273 11.8205 31.1623 10.3861 30.6715 9.79311C30.406 9.47234 30.045 9.2758 29.659 9.2419C28.9455 9.17923 28.0494 10.1994 26.2572 12.2396C25.3303 13.2947 24.8669 13.8223 24.3499 13.904C24.0635 13.9493 23.7716 13.9027 23.5071 13.7696C23.0297 13.5294 22.7115 12.8772 22.0749 11.5728L18.7196 4.69728C17.5167 2.23243 16.9153 1 16 1C15.0847 1 14.4833 2.23243 13.2804 4.69729L9.92511 11.5728C9.28855 12.8772 8.97027 13.5294 8.49289 13.7696C8.22838 13.9027 7.93651 13.9493 7.65006 13.904C7.13307 13.8223 6.66965 13.2947 5.7428 12.2396C3.95062 10.1994 3.05453 9.17923 2.34098 9.2419C1.95499 9.2758 1.59397 9.47234 1.32848 9.79311C0.837694 10.3861 0.9727 11.8205 1.24271 14.6895L1.5865 18.3423C2.15298 24.3612 2.43622 27.3707 4.21014 29.1854C5.98407 31 8.64275 31 13.9601 31H18.0399C23.3572 31 26.0159 31 27.7899 29.1854C29.1608 27.783 29.6414 25.667 30.0504 22" stroke="currentColor" stroke-width="2" stroke-linecap="round"/> <path d="M11.5 25H20.5" stroke="currentColor" stroke-width="2" stroke-linecap="round"/> </svg>

Pensionierung
Eintritt vers. Person
Mutation
Austritt vers. Person
Arbeitsunfähigkeit
Todesfall
Unbezahlter Urlaub

Die Einzahlungen in die AGBR senken den zu besteuernden Jahresgewinn der Firma. Somit bieten sie eine attraktive Möglichkeit zur legalen Steueroptimierung. Die Reserve kann in guten Geschäftsjahren angelegt werden, um daraus in späteren Jahren Arbeitgeberbeiträge zu finanzieren.

Die Höhe der AGBR ist auf den 5-fachen aktuellen Jahresarbeitgeberbeitrag begrenzt. Gewisse Kantone (z. B. BL, BS, SO und AG) akzeptieren auch eine Einzahlung erst nach Ablauf des Geschäftsjahres bis zum 30. Juni des Folgejahres. Diese Möglichkeit der transitorischen Abgrenzung erhöht die Flexibilität zusätzlich.

Darüber hinaus besteht die Möglichkeit, Beiträge bis zur Höhe des gesamten Jahresbeitrags vorauszuzahlen (ausserhalb der AGBR). Die daraus folgenden Verrechnungen sind auf unseren jeweiligen Beitragsrechnungen nachvollziehbar ausgewiesen.

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Beschluss Verwendung Arbeitgeberbeitragsreserve (AGBR)
under construction