Steuerrat für Neurentner und Neupensionäre des Jahres 2022

Wer im Jahr 2022 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 2022 erstmals Rente bezogen haben, beträgt der Besteuerungsanteil 82 % des Rentenbetrages. Der Bruttorentenbetrag ist also zu 82 % steuerpflichtig, wobei ein Werbungskosten-Pauschbetrag von 102 EUR abgezogen wird.

Im nachfolgenden Jahr 2023 wird der volle Jahresbetrag der Rente erneut mit dem Besteuerungsanteil von 82 % besteuert. Der verbleibende Anteil der Rente ist dann Ihr persönlicher Rentenfreibetrag, der fortan in gleicher Höhe für die gesamte Laufzeit der Rente gilt. Ab 2024 ist der volle Jahresrentenbetrag nach Abzug des Rentenfreibetrages und des Werbungskosten-Pauschbetrages von 102 EUR zu versteuern.

Beispiel:
Herr Müller geht im September 2022 in Rente und erhält eine Rente von monatlich 1.000 EUR. Zum 1.7.2023 erfolgt eine Rentenerhöhung auf 1.100 EUR.

		Steuerpflichtig
2022: Jahresbetrag der Rente Besteuerungsanteil: 82 % von 4.000 EUR Werbungskosten-Pauschbetrag	4.000 EUR ./. 3.280 EUR	3.280 EUR ./. 102 EUR
Zu versteuern		= 3.178 EUR
2023: Jahresbetrag der Rente: (6 x 1.000 EUR + 6 x 1.100 EUR) Besteuerungsanteil: 82 % von 12.600 EUR	12.600 EUR ./. 10.332 EUR	12.600 EUR
Rentenfreibetrag zeitlebens Werbungskosten-Pauschbetrag	= 2.268 EUR	./. 2.268 EUR ./. 102 EUR
Zu versteuern		= 10.230 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

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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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Xxx xxxxxxxxx Xxxxxxxxxx xxxx xxxx "Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxxx xx xxx Xxx. x Xx. x xxx x xxxxx Xxx. x XXX Xx. Xx xxx "Xxxxxxxxxxxxxxxxxxx" xxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, Xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx, Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx. "Xxxxxxxxxxxxxxxx" xxx xxx Xxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxxxx xxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx.
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Xxx xxxx "Xxxxxxxxxx" xxxx xxxxxxxxxxx xxx xxxxxxxxxx "Xxxxxxxxxx". Xxx xxxxxxxx:
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XXXXXXXXX: Xxxx XXxXxxxxxxxxxxxxxxxx xxxx xx xxxx xxxx xxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxxx xxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxx xxxxxxxxxxxx xxx xxx xxx Xxx. x Xx. x XXX X, xxxxxxxxx xxxxx xxx "XXXxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: Xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx.xxxxxx

9. Später in Rente: Nächste Stufe zur Rente mit 67 für den Jahrgang 1957

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.

Xxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxx xxx xx xxx xx Xxxxx xxxxxxxxx, xxxxxxxxx xx xxxxx Xxxxx xxx Xxxxxxxx xxx xx xxxx xx xxxx Xxxxxx xxx Xxxxxxxx. Xxx xxxxxxxx: Xxx Xxxxxxxx xxxx xxx xxx xxxxxx, xxx xxxx xxxx xxx xxxxxxxxxxx xx Xxxxxx xxxxxxxxxxxxx xx Xxxxx xxxxx xxxxxx. Xxx xxxx xx Xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xx Xxxxx xxxxxxxx xxx, xxxxxx xxxx xxxxx Xxxxx xxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxx xxxx. Xxx xxxxxxxxxxxxxx xx xx.x.xxxx xxxxxxx xxx, xxxxxxx xxx Xxxxx xxxxx xxxxx xx xxx x.x.xxxx, xxxxxxx xxxx xx xxx x.x.xxxx.

Xx x.x.xxxx xxxxx xxx xxxxxxxx Xxxxx xx Xxxxx: Xxx xx Xxxxx xxxx xx Xxxxx xxx xxxx, xxxx xxx xxxxx xxxxxxxxXxxxxx xxxxxxx xxxxxxxx xxx. xxxxxx, xxx xx xxx xxxxxxxxxxx Xxxxx xxxxxxxxxxxxx xxxxxxxx xxxx. Xxx xxx xxx Xxxxxxxxxxxxxxx xxxx.

Xxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx: Xxx xx xxx x.x.xxxx xxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx. xxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxx, xxx xxxxxxxx xxxx xxx xxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxxxxx xxx xx Xxxxx xxxxxxxxx. Xxx Xxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxx xxx xxxxxxx x Xxxxxxx xxx Xxxxxxxx. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xx. Xxxxxxxxxx. Xxx xxxx xxx xx Xxxxxxxxxxxxxxxxxx xxxx xxx, xxxx xxx Xxxxx xxx xx Xxxxxx xxxx xx Xxxxxxx xxxxxxxx, xxxx xxx xx Xxxxxx xxxx x Xxxxxxx.xxxxxxXxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxx xx Xxxxxxxxxxxxxx xxxx xxx xx Xxxxxx xx Xxxxxxxx xxxxxx x xxx xxxxxxxxxxx xxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx.

Xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx: Xxx xx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx "Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx" xxxxxxx xxxxxxxxx xxx xx Xxxxxx xx Xxxxxxxx xxxxxx, xxxx xxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xx Xxxx xxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx x xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xx xxxx.

Xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx xx Xxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx,x x xxxxxxxx.

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Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxx Xxxxxxxx xxx xxxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xx xxxxxxxxxxxxxxxx, xxx xxx xx xxx xxxxxxxxxxxxxxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx.

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Xxxxxxx xxxx Xxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxxx xxx Xxxxx xxx xxxxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxxx xxx Xxxx xxxx xx xxx xxx Xxxx xxxx 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.

Xxx Xxx xxx Xxxxxxxxxxxx xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxx xx Xxxxxx xxx xx Xxxxxxx. Xxx xxxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xx x xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx x,x. Xxxxxx xxxx Xxxxxx xxxxx xx Xxxxxx xxxxx x Xxxxxxx xxxxx xxxx xxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxx Xxxxxxxx xxx xxxxxx Xxxxxxx xxxx Xxxxxxxxxxx. Xxxxx xxxxxxxx xx x xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxx x,xx. Xxx Xxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxx xx Xxxxxx xxxx xxx xxxxxx xx xxxx xxxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx xx x. Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xx xxxxxxx Xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxx xxxxxxx Xxxx xxx xxx Xxxxx xx xxxxxx Xxxxx xxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxxx.

10. Rente mit 63: Abschlagsfreie Rente in 2022 erst mit 63 plus 14 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.

Xxxxx xx xxxxxxxxxxxxx xxx xxx "Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx": Xxx xx xxx x.x.xxxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx. xxxxxx, xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx, xxxxxxxx Xxxxxxxxxxx, xxx xxxxxxxx Xxxx xxxx xxx Xxxxxxxx xxxx xxxxxxx xxxx. Xxx xx xxx x.x.xxxx xxxxxxx xxx, xxxx xxxxxx Xxxxxx xxxxxxx xxxxxxxx. Xxx xxxxx xxxx xxx Xxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxxxxx xxx xx Xxxxx xxxxxxxxx. Xxx Xxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxx xxx xxxxxxx x Xxxxxxx xxx Xxxxxxxx. Xxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxx xx Xxxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxx xx Xxxxxxxx xxxxxx x xxx xxxxxxxxxxx xxxxxxxxxx xxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx.

Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xx. Xxxxxxxxxx. Xxx xxxx xxx xx Xxxxxxxxxxxxxxxxxx xxxx xxx, xxxx xxx xxxxxxxxxxxxxx Xxxxx xxx xx Xxxxxx xxxx xx Xxxxxxx xxxxxxxx.xxxxxxXxxx xx xxx xxxxxxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxx, xxx xxxx xxxxxxx xx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxx xxxx xxx xx Xxxxxx x xx Xxxxxx xxxxx xx Xxxxx xxxx x Xxxxxxx xxxxxxxx.xxxxxx

XXXXXXXXX: Xxxx Xxxxx xxxx xxxxxxx xxxxxxxx: Xxxx xxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxx xxxx x"Xxxxx xxx xx xxxx x"x xxx Xxxxx xxxxxxx xxxxxxx xxx xx Xxxxxx xxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxx xxx x,x Xxxxxxx xx Xxxxx xxxxxxxxxxx xxxxxxx Xxxxxx xxxx. Xxx "Xxxxx xxx xx xxxx x" xxx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxx, xxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xx xxxxxxxx.

Xxxxx Xxx xxx Xxxxx xxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxx xxxxxx, xxxxx xxx xxx "Xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx" xxx xx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx.xxxxxxXxxx xxxx xx xxxx xxxxx Xxxxxxxxxxxxxx.

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XXXXXXXXX: Xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxx x x Xxxxxxx xxxx Xxxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx: Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxx. Xx xxx Xxxxxxxxxxxx xxxx, xxxx xxx xxxx xxxx xx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx!

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxxxx: Xxx xxxxxxxxxxxxxx Xxxxx xxx xx Xxxxxx.xxxxxx

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.

Xx xxxxxxxxxxxxx xxxx xxx xxxxxx xxx xxx xxxxxx Xxxxxxx xxxx Xxxxxxxxxxx:

Xxxxxxxx xxx xxx xxxxxx XxxxxxxxXxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx xxx xxxx xxxx. x Xxxxxxx xxxx xxx xxxxxxx Xxxx xxxx xxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx, xxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxx xxx. Xxx xxxxxx XxxxxxxxXxxxxxxxxxx xxxxxxxx xx x xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx x,x.
Xxxxxxxx xxx xxx xxxxxx XxxxxxxxXxxxxxxxxxx xxxxxxx, xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxx xxxxxxxx xx x xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxx x,xx. Xxx Xxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxx xxx xxxxxx xx xxxx xxxxxx XxxxxxxxXxxxxxxxxxx xxxxxxxxxxx.

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.

Xxx Xxx xxx Xxxxxxxxxxxx xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxx XxxxxxxxXxxxxxxxxxx xxx xx Xxxxxx xxx xx Xxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxx XxxxxxxxXxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xx xxx xxxxxx XxxxxxxxXxxxxxxxxxx.

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

Xxx x. Xxxx xxxxx Xxxxxx xxxxxx xxx Xxxxxx x xxxxxxxxxx xxxxxxxx x xxxxxxxxx. Xxxx xxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxxxxx xxxxxxx, xxxxxx xxxx xxxxx xxxxxxxx Xxxxxxx xxxx, xx xxxxx xxxx xxxx Xxxxxxx xxxxxxx xxxxxx xxxxxxx.

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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. Hinzuverdienst: Übergangsregelung für Ehrenämter ausgelaufen

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21. Steuertipp: Vervielfältigungsregelung für Abfindungen

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22. Steuertipp: Vorauszahlung von Beiträgen zur Krankenversicherung

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23. Steuertipp: Investitionsabzugsbetrag

Xxxxxxxxxxxx, xxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxx xxxx Xxxxxxxxx xxxxxxxx, xxxxxxx xxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxx "XxxxxxxxxXxxxxxxxxxx xxx xx xx Xxx. x XXxX xx Xxxxxxxx. Xxxxxxx xxxx xxxx xxxxxxx xxx xxxx xxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xx xxxxx Xxxx xxxxxxxxx, xx xxx xxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxx xxxxxx, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx. Xxxx xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxx. xxxxxxxxx. Xx xxxxxxx Xxxxxxx xxxx xxxx xxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx.xxxxxx

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Xxxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxx Xxx xx xxx Xxxxxxx: Xxxxxxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxx

24. Rentenfalle "Fotovoltaikanlage"

Xxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxx x Xxxxxxx xxxx xxxxxxxxxxx Xxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxx xxxxx xxxxxxxx xxxx. Xxxx xxxxx Xxxxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx xxxxx xxxxxxxx.

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25. AKTUELL: Verfassungsbeschwerden unzulässig

Xxxx Xxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx. Xxx XXX xxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxx xxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx, xxxxxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx xXXXxXxxxxxx xxx xx.x.xxxx, X X xxxxx xxx X X xxxxxx.

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26. AKTUELL: Grundrentenzuschlag - Steuerbescheide werden korrigiert

Xxxx xxx x.x.xxxx xxxx xx xxxx Xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxx xxxxxxx xx xxxx xxxxx xx xxxx xxxx Xxxxxxxxx, xxxxxxx xxxxxxxxx xx xxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx. xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx. Xxx xxx Xxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxxx xx xxx xxxxxxxxx Xxxxxx xxxxxxxxx.xxxxxxXxxxxxxxxxxx xx xxx Xxxx xxxx xxxx xxx Xxxxxx xxx Xxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxxxxx xxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxx xxxxxx xxx xx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xx. xxx XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxxx.xxxxxx

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27. AKTUELL: Besteuerungsanteil bei aufgeschobenem Rentenbeginn

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