Gesetzliche Rentenversicherung: Steuerregeln für Beiträge und Renten

1. Wie Beiträge zur gesetzlichen Rentenversicherung gefördert werden

a) Welche Beiträge sind absetzbar?

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b) Wie werden die Beiträge berücksichtigt?

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c) Wie werden freiwillige Beiträge zur Rentenversicherung berücksichtigt?

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d) Sind die Rentenbeiträge als Werbungskosten absetzbar?

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e) Wie werden die Beiträge in der Steuererklärung geltend gemacht?

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2. Wie Renten aus der gesetzlichen Rentenversicherung besteuert werden

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a) Wie hoch ist der Besteuerungsanteil?

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b) Wie wird der Rentenfreibetrag berechnet?

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c) Wann wird der Rentenfreibetrag neu berechnet?

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Wegen Kürzung der Witwenrente auch Kürzung des Rentenfreibetrages

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Xxxxxxx xxx xxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxx xxx Xxxxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx x. Xxxxx xxxxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx xxxxxxxxx xxx. Xxxx xxxx xxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxx, xx xxx xxx xxxxxxxxxxx XxxxxxxXxxxxxxxxxxx xxx xxxxxxxxxx XxxxxxxXxxxxxxxxxxx xxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx xxxxxxxxx XX Xxxxx xxx xx.xx.xxxx, x X xxxxxxxx XX Xxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxxx.

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Keine Neuberechnung wegen Rentenangleichung im Osten

Xxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx: Xxx xxxxxxxx Xxxxxxxxxx xXxxx xxx xxxx xxx x. Xxxx xxxx xxx xx,xx XXX xxx xx,xx XXX xx x. Xxxx xxxx xxxxxxxxx xxx xxx xxxx xxxxx xxxx xxxxxxxxxxxx. Xxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxx xxxx xx xxxxxxxxx Xxxxxxxx xxx xx,xx XXX xxx xx,xx XXX xxx xx xx Xxxxxxx xxxxxxx. Xxx xxxxxxxx Xxxxxxxxxx xXxxx xxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx xx Xxxxxxx xxx x.x.xxxx xxx xx,x Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxx. Xxx x.x.xxxx xxx xxx x.x.xxxx xxxx xxx xxxxxxxx Xxxxxxxxxx Xxx xxxxxxxxxxxx xx xxx Xxxxxxxxxx Xxxx xxxxxxxxxxx x xxx xxxx xxxxxxxxx xx x,x Xxxxxxxxxxxxx xxx xxxx XXX XXx.

Xxx xxxxxxxx Xxxxxxxxxx xXxxx xxxxx xx xxxxx xxxxxx Xxxxxxx xxx x. Xxxx xxxx xxx xx,x Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xx xxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxx xXxxx xxx xxx Xxxxxxxx xxxxx Xxxx xx x,x Xxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxx Xxxxxxxxxx xXxxx xxx x. Xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxx xxxx. Xxx Xxxxx xxx, xx xxxxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx xxxxxxxxx xxx.

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• Xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxx xxx xxxx xxx "xxxxxxxx" xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx x. Xxxx, xxxxxxx x xx xxx XXX x xxxx xxxx xxx Xxxxxxxxx xxx xx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxx xx, xxx Xxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx xxx xxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxx, xx Xxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xXxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.
• Xx xxxx xxxxx Xxxxxxxxxx xx xxxx xxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxx xxxxxx, xx xxx xxx Xxxxx xxxx Xxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, XxxxxxxxXxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxxx xxxx Xxxxxx, xx xxx Xxxxx xxx xxxxxxxx Xxxxxxxxxx xXxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx. Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xXxxx xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx.

d) Wie wird der Rentenfreibetrag bei Folgerenten ermittelt?

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• Xxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxx.
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Xxxxxxxx:
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• Xxx Xxxx: Xxx Xxxxxxx xxx xxxx xxxxxx Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx. Xxxxxxxxx xxxxxx xx Xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xx xx xxx Xxxx xxxx xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx, xxxx xx xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx xxxxxx xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx Xxxxx xxxx xxxx Xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxx xx Xxxx xxx Xxxxxxxxxxxxx xx Xxxxx xxx, xx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxxxx. Xxxxxxxxx xx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxx xxxx xxxxxx xx xxx Xxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xx xxxxxx. Xx xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxx Xxxxxxxxxxxx xx xxxxxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxx xx xxxxxxx, xxxxxxx xxxx xxx Xxxxx xxx Xxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxx xxxx xx Xxxxx xxxx xx Xxxxxxxx xxx xxxxxxx xxxxxx xxxxx xxx Xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxx xxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x. Xxxxxxxxx xxx Xxxxx xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x xxx xxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxx xxx xx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxX xxxxxx xxxxxxxxxxxxx xxxxxx xx, xxxx xxx xxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxx xXxxxxxxXxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxxx xxx xx Xxxxxxxxxxx xxxxx xxxxxxx, xxxx xxx xxxxxxxxx xxxxxxxx Xxxxx xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxx xx xxx Xxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx.

XXXXXXXXX: Xx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxx, xxxx xxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxx x Xxxxxxx xxxx xxxxxxxxxxxxxx xxx xxx Xxxxx xxxx xxxxxxx xx Xxxxxxxx xxxxxx.xxxxxxXXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx xxxxxxxxxxx "Xxxxxxxxxxxx" xxxxx xxxxxxxxxXxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxxx xxxxxx Xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx "Xxxx xxx Xxxxxxxxxxxxx" xx xx xx XXxX xxx Xxxx xx xxxxxxxxx, xx xxx xxx Xxxxx x xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx x xxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxxx xx xxx Xxxx, xx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx "Xxxx xxx Xxxxxxxxxxxxx" xxx xxx xxxx xxxxxx Xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx Xxxx x XXxX. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxx xxx xxx xxxxxxxxxxx Xxxx xxx Xxxxx. Xxxxxx xxxx xx xxx Xxxx, xxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxx, xxxx xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx. XXXXXXX: Xxxxx xxx Xxxxxx xxx XXX xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xxxx XXxxxX xxxxx xxx Xx. x XxX xxxxxxx xxxxxxxxx.xxxxxxXx xxxxxxxxxx Xxxxxxx xxxxxxx Xxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx. xxxxxx

e) Wie werden vorgezogene Altersrenten besteuert?

Xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxxxx, xxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx x Xxxxxx xxxxxxxx xxx. Xx xxxxxxxxxx Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxx xxx xxx xx. Xxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx

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f) Wie werden Erwerbsminderungsrenten besteuert?

Xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xxxx xxx xxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxx. Xxxxxxx xxxxxxx xx xxxx xx xxxxxxxxxxx Xxxxxxxxxx, xx xxx xxx xxxx xxxx xxxxxxxxx Xxxxx xxxxxxxx xxxxxx. Xxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xx xxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx xxx xx. Xxxxxxxxxx xxxxxx xxx xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxx, xxxxxxxxxx xxxx xxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx.

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Xxxxxxxx:
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Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

g) Wie werden Hinterbliebenenrenten besteuert?

Xxxx xxx Xxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxx Xxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx

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h) Wie werden Rentennachzahlungen besteuert?

Xxxxx xxxxxx xxxxxx Xxxxxx xxxx xxxxxxx Xxxxx xx xxxxx Xxxxxx xxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxx xx Xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxxxx xxxxx, xxxx xxxxxx Xxxxx xxx xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxx xxx xxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx, xx xxx xxx Xxxxxxx xxxxxxx, xxxxxxxxxx xxxxxx.

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i) Wie werden Kapitalzahlungen besteuert?

Xxx xxxx xxx xxxx, xxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx XxxxxxxxXxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx xxx x Xx. x XXxXx. Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx xxx x Xx. x XXxX xxxxx

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j) Wie sind die Renten in der Steuererklärung anzugeben?

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k) Aufgeschobener Rentebeginn: Karlsruhe muss zum Besteuerungsanteil entscheiden

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3. Einmalzahlung in die Rentenversicherung nur in Ausnahmefällen zulässig

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4. Mögliche Doppelbesteuerung?

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AKTUELL: Verfassungsbeschwerden unzulässig

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5. Steuerfreiheit des Grundrentenzuschlages

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6. Kein Pardon bei unterbliebenem Abzug von Beiträgen

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