Steuerrat für Neurentner und Neupensionäre des Jahres 2021

Wer im Jahr 2021 in den Ruhestand tritt und erstmals Rente, Betriebsrente oder Pension bezieht, kann leider seinen Steuerordner noch nicht beiseite stellen, sondern muss sich nun mit den speziellen Regeln der neuen Rentenbesteuerung beschäftigen. Wir machen es Ihnen einfach, indem wir Ihnen hier die für Sie konkret maßgebenden Regelungen und Steuerbeträge aufzeigen. Steuertipps zur Minderung der Steuerlast im Jahr des erstmaligen Bezugs der Rente runden den Beitrag ab.

Ausführliche Informationen zur Rentenbesteuerung bieten Ihnen folgende Ratgeber:
- Rentenbesteuerung: Wie die verschiedenen Alterseinkünfte besteuert werden
- Rentner und Pensionäre: Was Sie zur Steuererklärung wissen sollten
- Rentner und Pensionäre: Wann Sie eine Steuererklärung abgeben müssen

1. Rente aus der gesetzlichen Rentenversicherung

Die Rente aus der gesetzlichen Rentenversicherung wird mit dem sog. Besteuerungsanteil versteuert. Dies ist ein bestimmter Prozentsatz, der für das Jahr des Rentenbeginns gesetzlich festgelegt ist.

Für Rentner, die im Jahre 2021 erstmals Rente bezogen haben, beträgt der Besteuerungsanteil 81 % des Rentenbetrages. Der Bruttorentenbetrag ist also zu 81 % steuerpflichtig, wobei ein Werbungskosten-Pauschbetrag von 102 EUR abgezogen wird.

Im nachfolgenden Jahr 2022 wird der volle Jahresbetrag der Rente erneut mit dem Besteuerungsanteil von 81 % besteuert. Der verbleibende Anteil der Rente ist dann Ihr persönlicher Rentenfreibetrag, der fortan in gleicher Höhe für die gesamte Laufzeit der Rente gilt. Ab 2023 ist der volle Jahresrentenbetrag nach Abzug des Rentenfreibetrages und des Werbungskosten-Pauschbetrages von 102 EUR zu versteuern.

Beispiel:
Herr Müller geht im September 2021 in Rente und erhält eine Rente von monatlich 1.000 EUR. Zum 1.7.2022 erfolgt eine Rentenerhöhung auf 1.100 EUR.

		Steuerpflichtig
2021: Jahresbetrag der Rente Besteuerungsanteil: 81 % von 4.000 EUR Werbungskosten-Pauschbetrag	4.000 EUR ./. 3.240 EUR	3.240 EUR ./. 102 EUR
Zu versteuern		= 3.138 EUR
2022: Jahresbetrag der Rente: (6 x 1.000 EUR + 6 x 1.100 EUR) Besteuerungsanteil: 81 % von 12.600 EUR	12.600 EUR ./. 10.206 EUR	12.600 EUR
Rentenfreibetrag zeitlebens Werbungskosten-Pauschbetrag	= 2.394 EUR	./. 2.394 EUR ./. 102 EUR
Zu versteuern		= 10.104 EUR

HINWEIS: Diese Steuerregeln gelten nicht nur für reguläre und vorgezogene Altersrenten, sondern auch für Witwen- und Witwerrenten, Waisenrenten sowie Erwerbsminderungsrenten aus der gesetzlichen Rentenversicherung. Ebenso gilt der Besteuerungsanteil für einmalige Leistungen, wie Sterbegelder und Abfindungen von Kleinstrenten. Steuerfrei bleiben hingegen Abfindungen von Witwen- und Witwerrenten wegen Wiederheirat, für Beitragserstattungen sowie für die Zahlung von Nachteilsausgleiche an Soldaten.

Steuererklärung: Der steuerpflichtige Teilbetrag der Rente gehört zu den "sonstigen Einkünften". Geben Sie die Rente in der "Anlage R" an. Das Finanzamt berücksichtigt von Amts wegen den Werbungskosten-Pauschbetrag von 102 EUR, sofern Sie nicht höhere Aufwendungen geltend machen.

Hinweis: Da dem Finanzamt die Daten üblicherweise programmgesteuert bereits vorliegen (so genannte "eDaten"), können Sie auf eine Eintragung in der Steuererklärung allerdings auch verzichten.

Weitere Informationen: Gesetzliche Rentenversicherung: Steuerregeln für Beiträge und Renten

Dieser Inhalt ist exklusiv für Abokunden zugänglich.

Jetzt Mitglied werden und Steuern sparen!

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2. Versorgungsbezüge

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3. Zusatzrenten im öffentlichen Dienst (VBL-Rente)

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4. Rente aus privaten Rentenversicherungen

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5. Andere Alterseinkünfte

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6. Einnahmen aus geringfügiger Beschäftigung (Minijob)

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7. Vorsorge: Günstigerprüfung entfallen

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8. Krankenversicherung: Kleine Betriebsrenten und Kapitalzahlungen frei

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9. Später in Rente: Zehnte Stufe zur Rente mit 67 für den Jahrgang 1956

Xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xx Xxxxx xxx xxx xxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxx xx Xxxxxx. Xxxx xxxx, xx xx Xxxxx xxxxx xx xxxxxxx. Xxxx xx Xxxx xxxx xxxxxxxx xxxx Xxxxxxxxxx xxx "Xxxxx xxx xx" x xxx xxxxx xxxx xxxxxxxxx Xxxxxxx xx xxxxxxxx.

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10. Rente mit 63: Abschlagsfreie Rente in 2021 erst mit 63 plus 12 Monate

Xxx "Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx" xxxx xxx xxxxxxx xxx xx Xxxxxx xxxxxxxxx xx Xxxxxxxx xxxxxx, xxxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxx xxxxxxxx xxxxxx. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxx xxxx xxx xxxXxxxxxxXxxxxx. Xxx xx xxxxxx Xxxx xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxx,x Xxxxxxx xxxxxxxx.

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Xxxxx Xxx xxx Xxxxx xxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxx xxxxxx, xxxxx xxx xxx "Xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx" xxx xx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxx xxxxxxxxxx xxxx xx,x x.

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11. Witwen- und Witwerrente: Die große Witwenrente gibt's später

Xxxx xxx Xxxx xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxx Xxxxxxxx xxx xxxx Xxxxxxx xxxx Xxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx x Xxxxxx xxxxxxxx xxxx xxx xxxxxx Xxx xxxxxxx xxxx Xxxxx xxxxxxx xxx. Xxx Xxx xxxx xxx Xxxxxxxxx xxx Xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxx. Xx Xxx xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxx, xxxxxx xxxxxxxx xxxxx Xxxxx. Xxxx Xxx xxx xxxxxxx xxxxx, xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx x xxxx xxxx xxxxxxxx! x xxx xxxxxxxxx xxxxxxx xxxxxx, xxxxxxx xxxx Xxxxxxxx xxx xxx XxxxxxxxXxxxxxxxxxx. Xxxxx xxx Xxxxx xxx. xxx Xxxxxx xxxxxx xxxxxxxx, xxxxxx xxx Xxxxx xxx xxx xx XXX XXx.

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Xxxx xxxx xxxx xxx Xxxxxxxxxxxx xxx xx Xxxxxx, xxx xxxxx xxxxxx xxxx xxxxxx XxxxxxxxXxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxxxx xxx xx xxx xx Xxxxx xxxxxxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxx Xxxxx xxx Xxxx xxx xx xxx Xxxxxx xxxx xxx xxxx xxxx Xxxxxx xxx Xxxx.

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Xxx Xxxxxx xxxx xxx x.x.xxxx xxxx xxxx xxxxx Xxxxxxxxxx xxxx xxx x.x.xxxx xxxxxxx xxxx, xxxx xxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxxxx xxx xxxxxx XxxxxxxxXxxxxxxxxxx xxx xx x xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxx Xxxxxxxxxx xxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxx XxxxxxxxXxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xx x, xxxx xxxxxx xxx xxxx xxxx xxxx Xxxxx xxxxxxx. Xxxxx xxxxxxx xxx xxxx Xxxxxxxx xxx XxxxxxxxXxxxxxxxxxx, xxxx xxx Xxx xxxxxxxxxx xxx Xxxx xxxxxxxxx xxx xXxxxxxxx: Xxx xxxxx Xxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx.

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12. Renteneintritt ab 2012: Wann es welche Rente mit und ohne Abschlag gibt

Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xx Xxxxxx xxx xx Xxxxx xxxxxxxxx. Xxxx xxxxxxxxx xxxxx xxxxx Xxxxxxxx xxx xx Xxxxxx. Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxx xxxx xxx xx Xxxxxx, xxxxxxx xxxx xxx xx Xxxxxx xxx xxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xx xxx Xxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxx. Xx Xxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxx. Xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxx xx Xxxxxx xx xxx Xxxxxxxx xxxx xxxx.

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13. Rentenerhöhungen: Jährliche Rentenanpassungen voll steuerpflichtig

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14. Vorgezogene Altersrente: Neue Hinzuverdienstregelung für Frührentner

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AKTUELL: Coronabedingte Ausnahme von der 6.300 EUR-Grenze

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15. Vorgezogene Altersrente: Rentenversicherungspflicht bei Weiterarbeit

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Bestandsschutz

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16. Regelaltersrente: Verbesserungen bei weiterer Berufstätigkeit

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17. Betriebliche Riester-Rente: Keine Krankenversicherungsbeiträge mehr

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18. Betriebsrente: Verbesserter BAV-Förderbetrag für Geringverdiener

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19. Erwerbsminderungsrente: Verlängerung der Zurechnungszeit

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20. Gesetzliche Rente: Angleichung der Rentenwerte Ost und West

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21. Hinzuverdienst: Übergangsregelung für Ehrenämter

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22. Steuertipp: Vervielfältigungsregelung für Abfindungen

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23. Steuertipp: Vorauszahlung von Beiträgen zur Krankenversicherung

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24. Steuertipp: Investitionsabzugsbetrag

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25. Rentenfalle "Fotovoltaikanlage"

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26. AKTUELL: Verfassungsbeschwerden unzulässig

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27. AKTUELL: Grundrentenzuschlag - Steuerbescheide werden korrigiert

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