Riester-Renten: Wie Beiträge und Renten steuerlich behandelt werden - Teil 3

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3. Wie die Renten besteuert werden

a) Besteuerungsgrundsatz

Besteuerung in der Ansparphase

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Besteuerung in der Auszahlungsphase

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b) Besteuerung bei nur teilweise geförderten Beiträgen

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c) Besteuerung bei unschädlichen Einmalbeträgen

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Neu ab 2018: Steuervergünstigung für Abfindung einer Kleinbetragsrente

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d) Besteuerung bei schädlicher Verwendung des Altersvorsorgevermögens

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e) Besteuerung der Eigenprovision

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f) Ab 2018 keine Krankenversicherungsbeiträge mehr für betriebliche Riester-Renten

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