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Company direct insurance

January 31, 2011 | 35,00 EUR | answered by

Initial situation

Age 63, approved BfA pension after partial retirement from 01.02.2011.
In 2002, conclusion of a company direct insurance as a capital life insurance with pension or the option of a lump sum payment.
Nominal term of the insurance: 2002 to 2014 (12 years).

Early payout:

Question:

What type of taxation applies to an early payout in 2011:
- for a lump sum payment?
- for a payout on a pension basis?

I kindly request an answer to the above question.

Kind regards,
HP