Rentenbesteuerung: Besteuerung von Rentnern mit Wohnsitz im Ausland

Viele Ruheständler ziehen ins Ausland und beziehen dort Renten aus Deutschland. Zum einen sind dies ehemalige Gastarbeiter, die nach dem Arbeitsleben in die Heimat zurückkehren. Zum anderen sind dies immer mehr Deutsche, die ihren Ruhestand unter Palmen oder in einer Berghütte verbringen, etwa in Spanien, Mallorca, Thailand, Österreich oder in der Schweiz. Hier können Sie sich umfassend über die Besteuerungsregeln informieren.

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1. Überblick: Was Auslandsrentner zur Besteuerung wissen sollten

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2. Steuerpflicht: Beschränkt oder unbeschränkt steuerpflichtig?

a) Beschränkte Steuerpflicht

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Steuerregeln

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b) Unbeschränkte Steuerpflicht auf Antrag

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Steuerregeln

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c) Unbeschränkte Steuerpflicht

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3. Beschränkte Steuerpflicht: Welche Altersbezüge sind steuerpflichtig?

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a) Renten

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b) Riester-Renten

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c) Betriebsrenten aus Pensionsfonds, Pensionskassen und Direktversicherungen

Xxxx xxxx xxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx, xxxxxx xxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxx xx x Xxx. xx, xx, xx XXxX xxxxxxxxxx xxxxx xxx xx Xxx. x Xx. xx XXxXx.

Xxxx xxxx xxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxx xxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xx xx Xx. x Xxxx x XXxX xxxxxxx xxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxx, xxx xx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx, xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx.xxxxxx

d) Beamtenpensionen und Werkspensionen

Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" xxx Xxxxxxxx xxx Xxxxxxxxxxxx. Xxxx xxxx xxxx Xxxxxxxx xx Xxxxxxx,

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xxx Xxxxxxxxxx "xxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx" xxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxx xx Xxx. x Xx. xx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

4. Besteuerung: Mit welchem Anteil sind Renten steuerpflichtig?

Xxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx: Xxxxxx xxxxxxx xx xxxxxx Xxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxx xxxxxxx xxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xx xxx xxxx Xxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxx, xxx xxx "Xxxxxx X" xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxxx Xxxxxxxxx xxxx Xxxxx, xxxx xxxxx Xxxxxxxx xxxx xxxxxx "Xxxxxx X" xxxxxxx. Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx "Xxxxxx X" xxxxxxxxx.

a) Renten, die mit dem Besteuerungsanteil steuerpflichtig sind

Xxxx xxxxxxxx xxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxx, XxxxxxxXxxxxx, Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx Xxxxxx xxxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxx xx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx, xxx xx Xxxxx xxxx xxx xx x xxxxxxx xxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx, xxx xx Xxxx xxxx xxx Xxxx xxx xxx x xxxxxxxx xxxx xxx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx.

Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx xx Xxxx xxx Xxxxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xx xxxxxxx Xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxx xxxxxxx Xxxx xxx xxx Xxxxx xx xxxxxx Xxxxx xxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxxx. Xxx xxxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx Xxxxxxx, xxx xx Xxxxx xxxx xxxxxxx xx Xxxxx xxxxx xxxx xxx xx Xxxxx xxxxxx, xx x. Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xx xxxx xxxxxxxxxx xx x. Xxxxxxxxxxx xxxxx Xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx:

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b) Renten, die mit dem Ertragsanteil steuerpflichtig sind

Xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxx XxxxxxxxXxxxxx xxxxx, xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxxxx xxx xxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxxx xxxx xx xxx Xxxxx xxxxx Xxxxxx xxxxxxxx xxx xxxxxx xx xxxxx xxxxxxx, xxx xxx Xxxxxx xxxx. Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX, xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx.

Xxxx Xxx xxx Xxxxxxxxxxxx xx Xxxxx xxxx xxxxxxx xx Xxxxx, xxxxxxxx xxx Xxxxxxxxxxxxx xxx xx x xxx Xxxxxxxxxxxxxx. Xxx xxxxx Xxxxx xxx xx Xxxxxx xxxx xx xx x, xxx xx Xxxxxx xx x xxx xxx xx Xxxxxx xx x.

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Xxxxxxxxxxxxx xxx xx	xx	xx	xx	xx	xx	xx	xx	xx	xx	xx	xx

Xxxxxxx Xxxxxxxxxxxxx:

c) Renten, die mit dem besonderen Ertragsanteil steuerpflichtig sind

Xxxx xxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxx, x. X. Xxxxxx xxx xxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xx XXxXX xxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xx, xxxxxxx xxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxx. Xx xxxx: Xx xxxxxxx xxx Xxxxxxxx xxx Xxxxx xxx, xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx. Xxxxxx Xxxxxx xxxx xxxx xxxxxxxxx xx xxx Xxxxx xxxxx Xxxxxx xxxxxxxx xxxx, xxxxxx xxx xxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxx. Xxx xxxxxx xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxx, xxxxxxxxxx xxxx xxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx Xxxx x XXxXx.

Xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxx xxx xxxx Xxxxx xxxxxx xxx x x, xxx xxxxxxx Xxxxxxxxxx xx xxxxxxx xxxx Xxxxx x x, xxxxxx xxxx xxxxxxx xxxx Xxxxx xx x.

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Xxxxxxxxxxxxx xxx xx	x	x	x	x	x	x	x	xx	xx	xx	xx

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx: Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxx.

d) Renten, die in voller Höhe als "sonstige Einkünfte" steuerpflichtig sind

Xxxx xxxxxxxx xxx xxxxx xxx xxxxxxxxx xxxxxxxxxxx XxxxxxxxXxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx XxxxxxxxXxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx, x. X. xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxx xxxxx Xxxxxxxx xxxx xxx xx. Xxxxxxxxxx. Xx Xxxx xxxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx Xx. x XXxXx.

Xxxx Xxxxxxxx, xxx xx Xxxx xxxx xxxxxxx xx Xxxxx xxx xxxxxx xxxxx x xxx xxxx xxx xxx x.x.xxxx xxxxxxx xxxx x, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxx xx x, xxxxxxxxxx x.xxx XXX.
Xxx xx Xxxxx xxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxxxxx xxxx xxx x.x.xxxx xxx x.x.xxxxx, xxxxxxx xx xxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx,x x, xxxxxxxxxx x.xxx XXX.
Xxx xx Xxxx xxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxx x.x.xxxx xxx x.x.xxxxx, xxxxxxx xx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxx xx,x x xxx Xxxxxxxxxx, xxxxxxxxxx xxx XXX.
Xxx xx Xxxx xxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxx x.x.xxxx xxx x.x.xxxxx,xxxxxxxxxxxxx xx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxx xx,x x xxx Xxxxxxxxxx, xxxxxxxxxx xxx XXX.
Xxx xx Xxxx xxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxx x.x.xxxx xxx x.x.xxxxx, xxxxxxx xx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxx xx,x x xxx Xxxxxxxxxx, xxxxxxxxxx xxx XXX.
Xxx xx Xxxx xxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxx x.x.xxxx xxx x.x.xxxxx, xxxxxxx xx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxx xx,x x xxx Xxxxxxxxxx, xxxxxxxxxx xxx XXX.
Xxx xx Xxxx xxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxx x.x.xxxx xxx x.x.xxxxx, xxxxxxx xx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxx xx,x x xxx Xxxxxxxxxx, xxxxxxxxxx xxx XXX.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxxx xxxxxx XxxxxXxxxxx xxxxxxxxxxx.xxxxxxXxx xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxx:xxxxxxxxxx xxx xxx XXxXx

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx.

e) Renten, die in voller Höhe als "Einkünfte aus nichtselbstständiger Arbeit" steuerpflichtig sind

Xxxx xxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX. Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxx xxxx xxxxx xxx xx Xxxxxxxxx xxxxxxxxx Xxxxxxxx xxx xxxxxx xxxx xxxxxxx xxxx xxx xxxxxxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx. Xxxxx Xxxxxx xxxx xxxxx xx xxx "Xxxxxx X", xxxxxxx xx xxx "Xxxxxx X" xxxxxxxxx xxx xx Xxx. x XXxXx.

Xxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx:

Xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxx xxxx xxxxxx, xxx xx xx Xxxxx xxxx xxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx x xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX. Xxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xx x.xxx XXX xxxxxxxxxx.
Xxx xx Xxxxx xxxx xx xxx Xxxxxxxxx xxxxx, xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx,x x xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX, xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX, xxxxxxxxx xxxx xxx xx x.xxx XXX.
XxxxxXxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxx xxx Xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx,x x, xxxxxxxxxx x.xxx XXX, xxxxx Xxxxxxxx xxx xxx XXX xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX, xxxxxxxxx xxx xxxx xxx xx x.xxx XXX.
Xxx Xxxxxxxx xx xxx Xxxxxxxxx xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx,x x xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx XXX. Xxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxxxx xxx Xxxxxxx xxxx xxx xx x.xxx XXX xxxxxxxxxx x xxxxxxxxxxxxxxx.
Xxx Xxxxxxxx xx xxx Xxxxxxxxx xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx,x x xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx XXX. Xxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxxxx xxx Xxxxxxx xxxx xxx xx x.xxx XXX xxxxxxxxxx x xxxxxxxxxxxxxxx.
Xxx Xxxxxxxx xx xxx Xxxxxxxxx xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx,x x xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx XXX, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx XXX. Xxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxxxx xxx Xxxxxxx xxxx xxx xx x.xxx XXX xxxxxxxxxx x xxxxxxxxxxxxxxx.
Xxx Xxxxxxxx xx xxx Xxxxxxxxx xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx,x x xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx XXX, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx XXX. Xxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxxxx xxx Xxxxxxx xxxx xxx xx x.xxx XXX xxxxxxxxxx x xxxxxxxxxxxxxxx.

Xxx xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxx:xxxxxxxxxx xxx xx Xxx. x XXxXx

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx

f) Renten, die in voller Höhe steuerfrei sind

Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, x. X. Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx Xxxxxx xxxxxxxx Xxx xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx.

g) Nebeneinkünfte bei Rentnern und Pensionären

Xxxxxxxx Xxx xxxxx Xxxxx Xxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxxxx xxxxxx xx xxxxxxxxxx. Xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxx xx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxx xxxx xxx xxx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx.

h) Das Steuerformular "Anlage R"

Xx xxxx Xxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxx, xxxx xxx "Xxxxxx X" xxx xxxxxxxxxxxxxx xxx "Xxxxxx XxXXX" xxx xxx "Xxxxxx XxXX x xXX"xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxxx Xxxxxxxxx xxxx Xxxxx, xxxx xxxxx Xxxxxxxx xxxx xxxxxx "Xxxxxx X" xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

5. Besteuerungsrecht: Welcher Staat tatsächlich besteuern darf

Xxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxxx xxxxxxxxxx Xxxxx xxx "xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx" xxxxxxxxxxx xxx xx xx XXxXx, xxxx xx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx. Xxx XXX xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxx xxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxx xxx xx Xxxxxxxxxxxx xXxxxx, xxx xxx xxx Xxxxx xxxxxxx xx xxxxxxxxx xxx.

Xxxx xxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxxx XXX xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx. Xxxx xx xxxx x xxxx x xxxxxxx XXX, xxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx. Xx xxxx xxx Xxxx xxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxx XXX xxxxxxxxx.
Xxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxx xxxx XXX xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx.
Xxxx Xxxxxxxxxxxxxxxx xxx xxxx XXX xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.
Xxxxx xxxx XXX xxxxxxx, xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxx xxx. xx Xxxxxxxxxxxxx xxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxx xx.

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a) Renten aus der gesetzlichen Rentenversicherung

Xxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxx:

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Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxx Xxxxx xxxxxxxxxx xxxxxx, xxx xxx xxxxxxx. Xxx xxx xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxx. Xx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxx xx xxxxxxx, xxxx xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxxxx: Xxxxxxxxxxxxx Xxxxxxx xxxx xxx xxxxx xxxxxxxxx Xxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxx, Xxxxxxxxx, Xxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxx xxxx. xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxx, xxxxxxxxxxx, Xxxxx, Xxxxxxx xxxx Xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxx xxxx xx Xxxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxx xx Xxxxxxx xx xxxxx xxxxx xxxxxxxxx xxxxxx xxx. Xxxx xxxx xx xxxxxx xxxxxxxx, xxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxx xxxx xxxx xxxxx Xxxx xxxx xxxx xxxxxxxxxx xxxxxx.

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Xx xxxxxxx XXX xxx xxxxxxxx, xxxx xxxxxxxxxxx Xxxxxx xxxx xx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xx xxxxxx Xxxx xxxxxxx xxxxxx xxx Xxxxxxxxxxx xXxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx, xxx xx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxx xx xxx xxxxxxxx Xxxxxx xxxxxxxxx xXxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxx x.x.xxxx, X xxxx.x.xxxxxx Xxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, X X xxxxxxx.

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Xxxx xxx xxxxx Xxxxxxxxxxx, xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxx xxxxxxxxx xxxx, xx xxxxxx xxx xxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxx. Xxxxxxxx xx Xxxxxxxxxxx xxx Xxxxx xx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxx Xxxx x xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx x xx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx, xxxxx xx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxx. Xxxxxxx xxxx xx xxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxx xx xxxxxx Xxxxx, xxxxxx xxxxxx xxxx xxxxxx Xxxxxx Xxxxxxx xxxxxxxx.

b) Renten aus privaten Rentenversicherungen

Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, x.x. xx xxx. Xxxxxxxxxxxxxxxxxxx, xx xxxxxxxxxx.

c) Pensionen im öffentlichen Dienst

Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxx xx xxxxxxxxxx. Xxx xxx xxx Xxxxx, xxx xxx Xxxxxxx xxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXXX: Xx xxxxxx XXX xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx: Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxx, xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx. X. XXX xxx Xxxxxxxxxx, Xxxxxxx, xxxxxxxxxxx, Xxxxxx xxxxx.

Xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxx. Xxxxxxx xxx xxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxx, xxxx xxxx xxx Xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx, x. X. xxxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, Xxxx, Xxxxxxxxxxxxx xxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxx xx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxx, XXXxXX xxxx X. xxxxx.

d) Betriebsrenten aus einem früheren privaten Arbeitsverhältnis

Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx. Xx xxxx xxxx xxxxx xxxxx xxxxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxx xxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxx xxxx xxxx "xxxxxxxxx Xxxxxxxxxx" xxxx.

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Xx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxxx, xxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxx xxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx.

e) Kriegs- und Opferrenten

Xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxx xxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xXXxXxxxxxxxxx xxxxxxxx xxx xx.x.xxxxx.

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6. Finanzamt: Wo Auslandsrentner ihre Steuererklärung einreichen

Xx xxxxxx Xxxxxxx xxx Xxxxxxxxxxx, xxx xx Xxxxxxx xxxxx xxx xx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx

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7. Wegzug aus Deutschland: Besondere Besteuerung im Jahr des Wegzugs

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8. Kapitalerträge: Wie Sie den Abzug von Abgeltungsteuer vermeiden

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9. Altersteilzeit: Wegzug in der Freistellungsphase ins Ausland

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10. Rente an ehemalige Zwangsarbeiter oder NS-Verfolgte im Ausland

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx.

11. Renten ins Ausland: Wegfall der Kürzung bei Ausländern

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12. Neue Entwicklungen für Auslandsrentner

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a) Kanada: Besondere Regeln zur Besteuerung von Sozialversicherungsrenten

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b) Spanien: Neues Besteuerungsrecht für deutsche Ruheständler

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c) Türkei: Neues Besteuerungsrecht für Auswanderer und Heimkehrer

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Xxxxxxx Xxxxxxxxxxxxx:

d) USA: Neues Besteuerungsrecht für Ruheständler

Xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx x.x.xxxx xxx xxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xXXXx xxxxxxxxxx. Xxx xxxxxxxxx Xxxxxx xxxx xxxx xx xxx XXX xxxx xxx xxxxxxxx Xxxxx xx xxxxxxxxxx. Xx xxxx xxx xx xxxxxxx xxxx xx xxx XXX xxxxxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx.

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e) Irland

Xxxx xxx XXX xxx Xxxxxx xxx xxx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xXxxxxxx xx. Xx Xxxxxxxxxxx xxxx xxxxxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx.

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f) Ungarn

Xxxx xxx XXX xxx Xxxxxx xxx xxx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xXxxxxxx xx.

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g) Luxemburg

Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xx. Xxxxxxxx Xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxx, xxxxxxx Xxx xxxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxx XXXX xXxxxxx Xxxxxxxxx xxXxxxxxxxx Xxxxxxxx. Xxxxxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxx xxxxxxxxx. Xx xx. Xxxxx xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx XXX xxxxxxxxxxxxx.

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h) Niederlande

Xxx xxxx XXXxXxxxxxxxxxx xxx xx.x.xxxx xxxxxxx xxx XXX xxx xx.x.xxxx xxx xxx xx xxx x.x.xxxx xxxxxxxxxx. Xxxxxxxxxx xxx Xxxxxx xxxx xxxx xxxxx Xxxxx Xxxxxxxxx:

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Xxxxxxxx:
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Xxxxxxx Xxxxxxxxxxxxx: XXXxXxxxxxxxx xxx xx.x.xxxx xXX X xxX xxxxxXXXxxxxxxxxxx.

i) Norwegen

Xxxx xxx XXX xxx xxx Xxxxx xxxx xxxxxxx Xxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xx Xxxxxxxx xxx xx Xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xXxx. xx Xxx. xx. Xxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xXxx xx Xxx. xx.

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j) Frankreich

Xxx xxxx xxxxxx xxxx xxx XXX xxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxx Xxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxx xxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxx xxxxxxxxx.

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k) Wegfall der Rentenkürzung bei Ausländern

Xxxx xxxxxxxxxx Xxxxx xxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxx xxx xx x xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxx xxxxxxxxxx xxx XXX xXXxXxxxxxx, Xxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxx xxxx xxx Xxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxx xxxxxxx xxx xxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxx xxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xx xx x xxxxxxxxxxxxxxx xxxxxx xxx xxx Xxx. x XXX XXx. Xxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxxxx xxx xxx XXX XXx.

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l) Europäische Union: Wie die Pensionen von EU-Beamten versteuert werden

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