Bei der Basis-Rente bzw. Rürup-Rente handelt es sich um eine kapitalgedeckte private Leibrentenversicherung - auch um einen Fondssparplan - mit extrem restriktiven Bedingungen. In Teil 2 der Beitragsserie geht es um die steuerliche Förderung der Beiträge. Hier geht es zum Teil 1 (Allgemeine Hinweise) und zum Teil 3 (Steuerliche Behandlung der Renten).

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2. Wie die Beiträge steuerlich gefördert werden

a) Höchstbetrag und Abzugssatz für Altersvorsorgebeiträge

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b) Wie werden die abzugsfähigen Beiträge zur Altersvorsorge ermittelt?

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c) Kürzung des Höchstbetrages bei nicht rentenversicherungspflichtigen Personen

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d) Selbstständige, Rentner und Pensionären

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e) Berechnungsschema zur Ermittlung des Abzugsbetrages

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f) Wie hoch ist der steuerwirksame Spielraum für eine Rürup-Rente?

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g) Verbesserungen beim Sonderausgabenabzug ab 2006 (gilt nur bis 2019)

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h) Rürup-Rente bei Selbstständigen, Rentnern und Pensionären (gilt nur bis 2019)

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