Staatlich geförderte private Altersvorsorge: Überblick

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1. Verbesserungen bei der Riester-Rente ab 2018

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a) Erhöhung der Zulage

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b) Steuervergünstigung für Abfindung einer Kleinbetragsrente

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c) Begrenzung der Frist für Rückforderung der Zulage

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d) Kürzere Frist für Einwilligungserklärung bei Beamten

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e) Neuer Einkommensfreibetrag in der Grundsicherung

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f) Doppelverbeitragung für betriebliche Riester-Renten aufgehoben

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g) Unschädliche Unterbrechung der Eigennutzung beim Wohn-Riester

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2. Welche Personen sind begünstigt?

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3. Welche Altersvorsorgeverträge sind begünstigt?

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4. Wie werden Beiträge zur Altersvorsorge gefördert?

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a) Altersvorsorgezulage

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b) Sonderausgabenabzug

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5. Wie wird das Eigenheim gefördert?

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6. Wann liegt eine schädliche Verwendung vor?

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7. Wie werden die Renten versteuert?

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