Die Abfertigungsrückstellung ist in § 14 EStG geregelt. Die Abfertigungsrückstellung ist eine gesondert auszuweisende Bilanzposition mit Rückstellungscharakter. Die darf maximal 60% der fiktivem bzw. theoretischen Abfertigungsansprüche aus der Abfertigung alt zum Bilanzstichtag haben.
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