Bei Arbeitnehmern mit niedrigem Einkommen und in kleineren Unternehmen ist das zweite Standbein der Altersvorsorge - die betriebliche Altersversorgung - nur schwach ausgeprägt. Durch verschiedene Maßnahmen soll nun die betriebliche Altersvorsorge ab 2018 attraktiver und einfacher werden. Mittels höherer Förderung und Wegfall von Rentengarantien sollen mehr Arbeitnehmer von Betriebsrenten profitieren. Grundlage ist das "Gesetz zur Stärkung der betrieblichen Altersversorgung und zur Änderung anderer Gesetze (Betriebsrentenstärkungsgesetz)" vom 17.8.2017 sowie weitere Änderungsgesetze.

1. Betriebsrente: Neue Möglichkeit der reinen Beitragszusage

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2. Betriebsrente: Neue Zusatzbeiträge des Arbeitgebers bei Beitragszusage

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3. Betriebsrente: Arbeitgeberzuschuss bei Entgeltumwandlung

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4. Betriebsrente: Erhöhung des Förderhöchstbetrages

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5. Betriebsrente: Verbesserte Vervielfältigungsregelung für Abfindungen

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6. Betriebsrente: Neue Möglichkeit zur steuerbegünstigten Nachzahlung

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7. Betriebsrente: Neuer BAV-Förderbetrag für Geringverdiener

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8. Betriebsrente: Keine Reduzierung der Krankenversicherungsbeiträge

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9. Betriebliche Riester-Rente: Beitragsfreiheit in der Krankenversicherung

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10. Riester-Rente: Erhöhung der Altersvorsorgezulage

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11. Riester-Rente: Steuervergünstigung für Abfindung einer Kleinbetragsrente

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12. Riester-Rente: Begrenzung der Frist für Rückforderung der Zulage

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Rückforderung von Fehlbeträgen direkt vom Zulageberechtigten

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13. Riester-Rente: Kürzere Frist für Einwilligungserklärung bei Beamten

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14. Wohn-Riester: Unschädliche Unterbrechung der Eigennutzung

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15. Grundsicherung: Neuer Freibetrag für Riester- und Betriebsrenten

Xxxxxxxx, xxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxx, xxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xx XXX XXX x xxxxxxxxxxxx Xxxxx XX xxx xxxxxxxxxxxxxxx Xxxxxxxx. Xxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxx, xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx:

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16. Erwerbsminderungsrente: Verlängerung der Zurechnungszeit

Xxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxx xxxxx xxxx xxxx xxx xxxx xxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxx xx xxxxxxxxx, xxx xxxxx xxx xxxx xxx Xxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xx.x.xxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxxxxxxxx.

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17. Hinzuverdienst: Verlängerung der Übergangsregelung für Ehrenämter

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18. Gesetzliche Rente: Angleichung der Rentenwerte Ost und West

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Hochwertungsfaktor wird abgesenkt

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