Vorsorge: Überblick über die Steuerregeln

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1. Vorsorgeaufwendungen: Überblick

a) Die vier Gruppen der Altersvorsorgeaufwendungen

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b) Für den eiligen Leser: Eine Kurzfassung

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(1) Beiträge zur Altersvorsorge

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(2) Beiträge zur Kranken- und Pflegeversicherung

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(3) Beiträge zu anderen Versicherungen

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(4) Beiträge zu Riester-Verträgen

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(5) Günstigerprüfung

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c) Wie Sie Ihre abzugsfähigen Vorsorgeaufwendungen ermitteln

d) Was Sie zum Abzug von Versicherungsbeiträgen wissen sollten

Versicherungsbeiträge sind im Jahr der Zahlung absetzbar

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Versicherungsbeiträge bei Eheleuten

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Beitragszahler und Versicherungsnehmer müssen dieselbe Person

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Auch Beiträge für ausländische Versicherungen können absetzbar sein

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Eine Lohnsteuerermäßigung für Versicherungsbeiträge ist nicht möglich

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e) Wie Beitragserstattungen und steuerfreie Zuschüsse berücksichtigt werden

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f) Was Sie bei steuerfreien Einnahmen wissen sollten

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g) Versicherungsbeiträge bei Beschäftigung im Ausland

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