Ebenso wie Beiträge zur deutschen gesetzlichen Sozialversicherung können auch Beiträge zu ausländischen Sozialversicherungen in der Steuererklärung als Sonderausgaben abgesetzt werden. Doch hierbei sind einige Besonderheiten zu beachten.

1. Wie Beiträge zur Sozialversicherung steuerlich berücksichtigt werden

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2. Beiträge an ausländische Sozialversicherungen von beschränkt Steuerpflichtigen

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a) Aufteilung in den Jahren 2010 und 2011

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b) Aufteilung im Jahre 2012

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c) Aufteilung im Jahre 2013

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d) Aufteilung im Jahre 2014

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e) Aufteilung im Jahre 2015

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f) Aufteilung im Jahre 2016

Xxxx xxx Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxxx.

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g) Aufteilung im Jahre 2017

Xxxx xxx Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxxx.

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h) Aufteilung im Jahre 2018

Xxxx xxx Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxx xxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxxx.

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i) Aufteilung im Jahre 2019

Xxxx xxx Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxxx.

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j) Aufteilung im Jahre 2020

Xxxx xxx Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxxx.

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k) Aufteilung im Jahre 2021

Xxxx xxx Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxxx.

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l) Aufteilung im Jahre 2022

Xxxx xxx Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxxx.

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m) Aufteilung im Jahre 2023

Xxxx xxx Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxxx.

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m) Aufteilung im Jahre 2024

Xxxx xxx Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxxx.

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n) Lohnsteuerabzug durch den Arbeitgeber

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o) Lohnsteuerbescheinigung durch den Arbeitgeber

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3. Beiträge an ausländische Sozialversicherungen von unbeschränkt Steuerpflichtigen

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a) Falls der Arbeitslohn in Deutschland steuerfrei ist

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b) Falls der Arbeitslohn in Deutschland steuerpflichtig ist

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c) Auch Beiträge zu ausländischen Versicherungen können absetzbar sein

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4. Beiträge zu Riester-Verträgen

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