Die Besteuerung von Renten ist seit 2005 eine komplizierte Wissenschaft geworden. Renten können in voller Höhe, mit einem hohen Besteuerungsanteil, mit dem günstigen Ertragsanteil, mit dem besonderen Ertragsanteil oder teilweise mit dem Besteuerungs- und Ertragsanteil steuerpflichtig sein. Bei steuerschädlicher Verwendung von Riester-Verträgen und von geförderten Wohnungen (Wohn-Riester) ist ebenfalls ein bestimmter Betrag zu versteuern. Um nun alle Renten in ihren zahlreichen Facetten vollständig erfassen zu können, ist die "Anlage R" auszufüllen und der Steuererklärung beizulegen. Beziehen beide Ehegatten eine Rente, muss jeder Ehegatte eine eigene "Anlage R" abgeben.

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1. Vorab: Was Sie zur Rentenbesteuerung wissen müssen

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Wie erfährt das Finanzamt von Ihren Rentenbezügen?

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2. Leibrenten, die mit dem Besteuerungsanteil steuerpflichtig sind (Zeile 4-13)

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Art der Rente (Zeile 4)

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Rentenbetrag (Zeile 5)

Xxxxx Xxx XxxxxxxXxxxxxxxxxxx xxx Xxxxx xx, xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxxx xxx Xxxxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx, xxx Xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

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Rentenanpassungsbeträge (Zeile 6)

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Nachzahlungen für mehrere Jahre (Zeile 10)

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Öffnungsklausel (Zeile 11-13)

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3. Leibrenten, die mit dem Ertragsanteil steuerpflichtig sind (Zeile 14-20)

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a) Lebenslängliche Leibrenten

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Art der Rente (Zeile 14 ff.)

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Nachzahlungen für mehrere Jahre (Zeile 20)

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxx Xxxxxx.

b) Leibrenten mit befristeter Laufzeit

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4. Steuerstundungsmodelle (Zeile 21)

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5. Leistungen aus Altersvorsorgeverträgen und aus der betrieblichen Altersversorgung (Zeile 31-51)

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a) Bescheinigung der Leistungen in der Leistungsmitteilung des Anbieters

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Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxx xx xxx XXxX xxxx xxx xxxxxxxxx Xxxxxx

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b) Übernahme der Beträge aus der Leistungsmitteilung in die "Anlage R"

Xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx Xxxxx xxxxxxx xxxxxxxxxxxxxxx xxxx. Xxxxxxxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxx xxxx xxxxx xxxxxxxx, xxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxx xxxxxxxx Xxx xxx xxxx, xx xxxxxx Xxxxxxxxxx xx xxxx xx Xxxxxxxxx xxxxxxx.

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Was heißtsteuerlich gefördertes Kapital?

Xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx "xxxxxxxxxx xxxxxxxxxxxx Xxxxxxx", xxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxx xx xxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxxxxx xxxxx, xxx xxxx xxxxx

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Xxxxx xx "xxxxxxxxxx xxxxxxxxxxxx Xxxxxxx" xx xxxxxx Xxxxx xxxxxxx xx xxxx, xxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxx

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Zeile 31

Xx Xxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxx, xxx xx xxxxxx Xxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxx xxxx xxx xx Xx. x Xxxx x XXxXx.

Xxxxx Xx. x xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxx xxx xxxxx XxxxxxxxXxxxxxx, xxxxx Xxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxx.

  • Xxx xxxxx xxxxxx xxxxx xxxxxxxxxxxxxx XxxxxxxxXxxxxxx xxxxxxxxxxxxx, x. X. Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xx xx. XXxXx.
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  • Xxxxxx xxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxxxx, Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxx xxxxx xx x Xx. xx XXxXx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxx xx x Xx. xx XXxXx.

Zeile 32-35

Xx Xxxxx xxxxx xxxxxx Xxxxxxxx xxxxxxxxxxx, xxx xx xxxxxx Xxxxxx xxx "xxxxxxxx Xxxxxxxxxx"xxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xx Xxx. xxx XXxXx.

Xxxxx Xx. x xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxx: Xxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx x Xx. xx XXxXx.

  • Xxx xxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xx xxx "Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxx" xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxx.
  • Xxxx xxx xxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxx xx xxx "xxxxxxxxx Xxxxxxxxxxx", xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxx x xxx xxxxxxxxxxx x xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxx xxxxxxxxx xxx "xxxxx" Xxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxxx XXXx. Xxx xxxxxxx Xxxxxxxxxxx xxxx Xxx: Xxx xxxxxx xxx Xxxxxxx xxxxx xxxx xx xxx "Xxxxxx X" xxx, xxxxxxx xx xxx "Xxxxxx X" xx Xxxxx xxxxx xxx xx Xxx. xxx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx:

x Xxxx xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx: Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx.

Zeile 36-39

Xx Xxxxx xxxxx xxxxxx Xxxxxxxx xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx xx Xx. x Xxxxxxxxx x Xxxxxxxxxxxxxxx xx XXxXx.

Xxxxx Xx. x xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx, xxxxxx xxx xxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xx. x. xxx Xxxxxxxxx xx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx:

  • Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx x.x.xxxx xxxxxxx xxx
  • xxx Xxxxxxx xxxxxxxx xxx xxxxxxxx "Xxxxxx"xXxxxxxxxxxx xxxxx xx xx Xxx. x Xx. xx XXxXx: Xxx Xxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx, xxxxx xxxxxxxxxxxx, xxxxx xxxxxxxxx, xxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx xxxx.

Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx x xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxxxxx: Xxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx Xxxxxxxx, xxx xxxxxxx xx Xxxxx xxxx Xxxxx xxxxxxx xxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx x xxx Xxxxxxx xxx Xxxxxx xxxx. Xxxx Xxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx x.

Zeile 40-42

Xx Xxxxx xxxxx xxxxxx Xxxxxxxx xxxxxxxxxxx, xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx xx Xx. x Xxxx x x.X.x. xx xx Xx. x Xxxx x Xxxxxxxxx x Xxxxxxxxxxxxxxx xx XXxXx.

Xxxxx Xx. x xxxx Xx. xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxXxxxxxxxxx xxx xxxxx XxxxxxxxXxxxxxx, xxxxx Xxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxxxx xxx xxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx. Xxx xxxxxx, xxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx.

  • Xxx Xxxxxxxxx xxxxxxx xxx xxxxx XxxxxxxxXxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxx xxxxx, x. X. xxxx Xxx xxxx xxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx
  • xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx x.x.xxxx xxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxx xxxxxxx, x. X. Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx, xxxx
  • xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxxxxxxx "Xxxxxx"xXxxxxxxxxxx xxxx xx xx Xxx. x Xx. xx XXxX xXxxxxxxxxxxx xxx xx Xxxxxx, xxxxx xxxxxxxxxx, xxxxxxxxxxxx, xxxxxxxxx, xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx.

Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxx Xxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, x. X. XXXxXxxxx xxxx XXXxXxxxx xx xxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx.

Zeile 43-45

Xx Xxxxx xxxxx xxxxxx Xxxxxxxx xxxxxxxxxxx, xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxx xxx Xxxxx xxx xxxxxx xxxx xxx xxx Xxxxxxx xxxxxxx xx xx XXxXX xxx xx Xx. x Xxxx xx x.X.x. xx xx Xx. x Xxxx x Xxxxxxxxx x Xxxxxxxxxxxxxxx xx Xxxx x XXxXx.

Xxxxx Xx. x xxxx Xx. xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx XxxxxxxxXxxxxxx, xxxxx Xxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxxxx xxx xxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx.

  • Xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxxxx XxxxxxxxXxxxxxx, xxxx xxx xxx Xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxx xxxxx, x. X. xxxx Xxx xxxx xxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx
  • xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx x.x.xxxx xxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxx xxxxxxx xxx xx Xxx. x Xx. xx XXxXx, xxxx
  • xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxxxxxxx "Xxxxxx"xXxxxxxxxxxx xxxx xx xx Xxx. x Xx. xx XXxX xXxxxxxxxxxxx xxx xx Xxxxxx, xxxxx xxxxxxxxxx, xxxxxxxxxxxx, xxxxxxxxx, xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx.

Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, x. X. XXXxXxxxx xxxx XXXxXxxxx xx xxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx.

Zeile 46

Xx Xxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxx Xxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxx xxxx.

Xxxxx Xx. x xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxXxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxxxx xxx xxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxx xx Xx. x Xxxx x Xxxxxx. x XXxXx.

  • Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx x.x.xxxx xxxxxxxxxxxxx xxx xxxxxxxxx xxx xx Xxxxxx xxxxxxxxxx xxxxx, xxxxxx xxx xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx.
  • Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx x.x.xxxx xxxxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx. Xxxxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xx Xxxxx xxxxxxxxx xxx, xxxx xxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxxxx Xx. x xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxx, xxx xxx xxxxx xxxxxxx xxxx xx xx Xx. x Xxxxxxxxx x xxxx x XXxX xxxxxxx xxxxxx xxx xxx xxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xx. X. Xxxxxxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxx, xxx xxxxxxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xx Xxxxx xxxxxxxxx xxx, xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xx. x Xxxx x Xxxxxx. x XXxXx.

Xxxxx Xx. x xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx XxxxxxxxXxxxxxxxxx. Xxx Xxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxXxxxxxx xxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xx Xx. x Xxxx x XXxXx.

Xxxxx Xx. xx xxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx. XxxxxXxxxxxx xxxxxxxx xx xx Xxx. x Xxxx x xxx x XXxXx.

Zeile 47

Xx Xxxxx xx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xx x xxx Xxxxxxxxxxx, xx xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxx xx Xx. x Xxxx x XXxXx

Xxxx xxxx xx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx: Xxxx xxx Xxxxxxxxxxx xxxxx Xxx xx Xxxxxx xxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxxxxxxx xxx xx. xxx xx. Xxxxxxxxxx xxxxxx xxxx, xxx Xxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx xxx xx. xxx xx. Xxxxxxxxxx.

Xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxxx. Xxxxxx xxxxxxxxxx Xxx xxxx Xxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x XXxXx. Xx xxxxxx Xxxx xxxxxxxx Xxx xxxxx Xxxxxx xxx xx x.

Xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxx xxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxx xxx xxxx xxx xx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxx xx xxx x.x.xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxxxxxxx Xxx xxx xxx Xxxxxxxxx Xxxxxx xXxXx xx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x XXxXx. Xx xxxxxx Xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxx xx xx x xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx, xxxxx Xxxxxx xxx xx x xxxxxxx xxx Xxxxx Xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx Xx. x Xxxx x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx: XxxxxxxxXxxxxxxxxx xxxx Xxxxxxxxxxxx

Zeile 46-50

Xx Xxxxx xxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xx xxxxxx Xxxxx xxx "xxxxxxxx Xxxxxxxxxx" xx xxxxxxxxxx xxx xx Xx. x Xxxx x XXxXx.

Xxxx xxxx xx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxx, xxx xxxxxxx XxxxxxxxXxxxxxxxxx xxxxxxxxxx xxxxx xXxxxxXxxxxxxx. Xxxxx Xxx xx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxxxxxx xxx xx x xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxx Xxxxxxxxx: Xxxx Xxx xxxxxxxxx xxx xx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxx xxxxx xx xxxx xxxx Xxxxxxx xxxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxx.

Xx xxxxxx Xxxx xxxx xxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx xxxxxx xxx xx Xx. x Xxxx x XXxXx. Xxxx xxxxxxxxxx: Xx xxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x

  • xxx xxx xxxxxxxxxxxxxxxx Xxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xx xxx xxxxxx xx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx!x,
  • xxx xxx xxxxxxxxx Xxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xx. xxx xx. Xxxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxxxxx xxx xxxx xxx Xxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx.

Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx.x. Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxx xxx Xxxxxx X xxxxxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx xx xxXxxxxxxxxxxxxxxxxxx xxx xx Xx. x Xxxx x XXxXx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxxxx!x. Xx xxxxxx Xxxx xxxx xxxxx Xxxxxxxxxx xx xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx: XxxxxxxxXxxxxxxxxx xxxx Xxxxxxxxxxxx

Zeile 51

Xxxxxx Xxxxxx xxxx xxxxx Xxxxxxxx xxx xxxx xxx xx Xxxxxxx xx xxxxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx "Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx" xxx xxxxxxx xxxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxxx xxx xxx. Xxxxxxxxxxxxxxxx. Xxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xx Xxxxx xx xxxxxxxxx. Xxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx, x. X. Xxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxx Xxx xxxxx xx Xxxxx xx xx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxx Xxxxxx.

 

6. Werbungskosten (Zeile 52-59)

Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxxxxxx xxxx xx

  • Xxxxx xx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxxxxxxxxx, xx xxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xx XXxXX xx xxxxxxxxxx xxxx xxx Xxxxx x xxx xx xxx "Xxxxxx X"x. Xxxxx xxxx Xxxxx x xxx x.
  • Xxxxx xx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx xxx Xxxxx xx xxx xx xxx "Xxxxxx X"x.
  • Xxxxx xx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx XxxxxxxxXxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx XxxxxxxxXxxxxxxxx xxx Xxxxx xx xxx xx xxx "Xxxxxx X"x.
  • Xxxxx xx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx: Xxxx xxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxx Xxxxx xxx xxxxx Xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxx. Xxxxx Xxxxxxx xxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxx. xxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxxxxxx xx xx Xx. x XXxX xxx Xxxxx xx xxx "Xxxxxx X"x.
  • Xxxxx xx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxx xxx XxxxxxxxXxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx Xxxxx xx, xx xxx xx xxx "Xxxxxx X"x.
  • Xxxxx xx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx XxxxxXxxxxxx xxx Xxxxx xx xxx "Xxxxxx X"x.
  • Xxxxx xx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xx xxx "Xxxxxx X"x.
  • Xxxxx xx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxx xx xxx "Xxxxxx X"x.

Xxxx Xxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxx xxxxx xxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxx xxxx Xxxxxxxxxx, xxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxx xxxx. Xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxxx xxxxx xxxx xxxx Xxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxx Xxxxxx xxxxxxxxx xxxxxxxx. Xx xxx xxx Xxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxx. Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxx xxxxx xxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxxxxxxxxxxx xxxxxx xx Xxxxxxxx xxxxxx, xxxxx Xxxxx xxxxxxxxxxxx xxx Xxxxxxx

x Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx.

 

7. Versorgungsbezüge

Xxxxx xx xxx "Xxxxxx X" xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx

  • xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx,
  • Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xx. Xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xx xxx xx. Xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxx Xxxxxxxxxxxxxxxxxx xxxx x xxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xx xxxxxx Xxxxxx xxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" xxxxxxxxxxxxxxx xxx xxxxx xx xxx "Xxxxxx X" xxxxxxxxx. Xxx xxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxxxx xxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX.

XXXXXXX: Xxx xxx Xxxxxxxxxxxx xxx xx xxx. xx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxx, xxxxxx xxx Xxxxxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx Xxxxxx xxxxxxxxxxxxxx, xxxxxx xx xxxxxx Xxxxxxxxx xxx xxxx xxxxxx Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

 

8. Steuerfreie Renten

Xxxxxxxx Xxxxxx xxxx xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxxx xx xxx "Xxxxxx X" xxxxx xxxxxxxxx xxxxxx:

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