Lebensversicherungen: Neue Steuerregeln für Alt- und Neuverträge ab 2005

1. Lebensversicherungen mit Vertragsabschluss vor 2005 (Altverträge)

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a) Wie die Beiträge ab 2005 steuerlich behandelt werden

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b) Wie die Leistungen ab 2005 steuerlich behandelt werden

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2. Lebensversicherungen mit Vertragsabschluss ab 2005 (Neuverträge)

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a) Wie die Beiträge steuerlich behandelt werden

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b) Wie die Leistungen steuerlich behandelt werden

(1) Rentenzahlung: Niedrigere Ertragsanteile

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(2) Kapitalzahlung: Neue Steuerregeln

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Besteuerungsverfahren ab 2009

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3. Fondsgebundene Lebensversicherungen

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Teilfreistellung ab 2018

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4. Risikolebensversicherungen

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5. Berufs- oder Erwerbsunfähigkeitsversicherungen

a) Berufsunfähigkeits-Zusatzversicherung

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b) Selbstständige Berufs- oder Erwerbsunfähigkeitsversicherung

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6. Ausbildungs- oder Aussteuerversicherungen

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7. Direktversicherungen

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a) Direktversicherungen mit Vertragsabschluss vor 2005

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Xxxxx Xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxx Xxx xxx Xxxxxxxxx, xx xxx Xxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxx xx xxx xxxx xxxxx Xxxxx xxxxxxxxxx xxxxxxx xxxxxx x xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx. Xxxxxx Xxxxxxxxx xxxxxx Xxx xxx xxx xx.x.xxxx xxx xxxxx xx xxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxx. x xxx Xxx. xxx XXxX xxxxx.

Xxxxx Xxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxx xx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxx xxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx:

Xxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxx xxxxxxxxxx xxxxxx, xxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX xxxxxxxxxxxxxxx.

Xxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxxxxx xxxxxxxx xxxxx, xxx xxx xx xxxxxx Xxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX xxxxxxxxxxxxxxx, xxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx.

b) Direktversicherungen mit Vertragsabschluss ab 2005

Xxxxxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx xxxx xxxx xxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxx xxxx Xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx xxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxx xxx. Xxxx xxxxxxxxxx xxxxxxxxxxxxxxx x xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx x xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx.

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• Xxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxx xxxx xx xxxx xxx xxxxx Xxxxxxxxxxx xxxxx xxxx xxxxx. Xxxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxx xxx xx Xx. x XXxXx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xx xxxx.

8. Riester-Rentenversicherungen

Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx "Xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx" xxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx Xxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx Xxxxxxxx xxx xxx XxxxxxxxXxxxxxxxxx:

• Xxxx Xxxx Xxxxxxxxxxxxx xxxxxxxx Xxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxx Xxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxxx xxx xx XXxXx. Xx xxxxx Xxxxxx xx xxxxxx Xxxxx xx xxxxxxxx, xxxxxxx Xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxxx xxx Xxxxx Xxxxx XxxxxxxxxxXxxxxxxxxx xxxxxxx. Xxx xxxx xxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxXxxxxxxxx: Xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx .

9. Rürup-Rentenversicherungen

Xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx, xxxxx xxxxxxxxxxxx, xxxxx xxxxxxxxx, xxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx xxxx. Xxxxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxx, x. X. xxx Xxxxxxxxxx xx Xxxxxxxxx, xxxxxxxx.

xXx xxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxx xx Xxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxxx xx x Xxxxxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx.
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XxxxxxxXxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx xxxx xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx x xxxxx xx xxx xx. Xxxxxxxxxx x xxxx xx xxx xx. Xxxxxxxxxx xxxxxxxx. Xxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. xx XXxX xxxxx.

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