Wer im Jahr 2021 in den Ruhestand tritt und erstmals Rente, Betriebsrente oder Pension bezieht, kann leider seinen Steuerordner noch nicht beiseite stellen, sondern muss sich nun mit den speziellen Regeln der neuen Rentenbesteuerung beschäftigen. Wir machen es Ihnen einfach, indem wir Ihnen hier die für Sie konkret maßgebenden Regelungen und Steuerbeträge aufzeigen. Steuertipps zur Minderung der Steuerlast im Jahr des erstmaligen Bezugs der Rente runden den Beitrag ab.

 

1. Rente aus der gesetzlichen Rentenversicherung

Die Rente aus der gesetzlichen Rentenversicherung wird mit dem sog. Besteuerungsanteil versteuert. Dies ist ein bestimmter Prozentsatz, der für das Jahr des Rentenbeginns gesetzlich festgelegt ist.

Für Rentner, die im Jahre 2021 erstmals Rente bezogen haben, beträgt der Besteuerungsanteil 81 % des Rentenbetrages. Der Bruttorentenbetrag ist also zu 81 % steuerpflichtig, wobei ein Werbungskosten-Pauschbetrag von 102 EUR abgezogen wird.

Im nachfolgenden Jahr 2022 wird der volle Jahresbetrag der Rente erneut mit dem Besteuerungsanteil von 81 % besteuert. Der verbleibende Anteil der Rente ist dann Ihr persönlicher Rentenfreibetrag, der fortan in gleicher Höhe für die gesamte Laufzeit der Rente gilt. Ab 2023 ist der volle Jahresrentenbetrag nach Abzug des Rentenfreibetrages und des Werbungskosten-Pauschbetrages von 102 EUR zu versteuern.

Beispiel:
Herr Müller geht im September 2021 in Rente und erhält eine Rente von monatlich 1.000 EUR. Zum 1.7.2022 erfolgt eine Rentenerhöhung auf 1.100 EUR.

   

Steuerpflichtig

2021: Jahresbetrag der Rente

Besteuerungsanteil: 81 % von 4.000 EUR

Werbungskosten-Pauschbetrag

4.000 EUR

./. 3.240 EUR

 

 

3.240 EUR

./. 102 EUR

Zu versteuern

 

= 3.138 EUR

2022: Jahresbetrag der Rente: (6 x 1.000 EUR + 6 x 1.100 EUR)

Besteuerungsanteil: 81 % von 12.600 EUR

12.600 EUR

./. 10.206 EUR

12.600 EUR

 

Rentenfreibetrag zeitlebens

Werbungskosten-Pauschbetrag

= 2.394 EUR

 

./. 2.394 EUR

./. 102 EUR

Zu versteuern

 

= 10.104 EUR

HINWEIS: Diese Steuerregeln gelten nicht nur für reguläre und vorgezogene Altersrenten, sondern auch für Witwen- und Witwerrenten, Waisenrenten sowie Erwerbsminderungsrenten aus der gesetzlichen Rentenversicherung. Ebenso gilt der Besteuerungsanteil für einmalige Leistungen, wie Sterbegelder und Abfindungen von Kleinstrenten. Steuerfrei bleiben hingegen Abfindungen von Witwen- und Witwerrenten wegen Wiederheirat, für Beitragserstattungen sowie für die Zahlung von Nachteilsausgleiche an Soldaten.

Steuererklärung: Der steuerpflichtige Teilbetrag der Rente gehört zu den "sonstigen Einkünften". Geben Sie die Rente in der "Anlage R" an. Das Finanzamt berücksichtigt von Amts wegen den Werbungskosten-Pauschbetrag von 102 EUR, sofern Sie nicht höhere Aufwendungen geltend machen.

Hinweis: Da dem Finanzamt die Daten üblicherweise programmgesteuert bereits vorliegen (so genannte "eDaten"), können Sie auf eine Eintragung in der Steuererklärung allerdings auch verzichten.

Weitere Informationen: Gesetzliche Rentenversicherung: Steuerregeln für Beiträge und Renten

 

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2. Versorgungsbezüge

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3. Zusatzrenten im öffentlichen Dienst (VBL-Rente)

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4. Rente aus privaten Rentenversicherungen

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5. Andere Alterseinkünfte

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6. Einnahmen aus geringfügiger Beschäftigung (Minijob)

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7. Vorsorge: Günstigerprüfung entfallen

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8. Krankenversicherung: Kleine Betriebsrenten und Kapitalzahlungen frei

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    • Xxx xxxx xxx Xxxx, xxxxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxx xxx "Xxxxxxxxxxx" xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxx xxxxx xxx Xxxx, xxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxxx.
    • Xxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXX X xxxx Xxxxxxxxx xxx xxxxxx xx xxxxxx, xxxx xxxx xxxx Xxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx.
    • Xxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx x xxx xx xxxx xxxxxxxxx xxx "Xxxxxxxxxx". Xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxx,xx XXX xxxxxxxxx xxxxxxxx, xxx xxxx xxx xxxxxxx Xxxxx xxx XXxXxxxxxx xx xxxxxx Xxxxx xx xxxxxx xx,xx x xxxx x,xx x xxxx Xxxxxxxxxxx.

XXXXXXXXX: Xxxx XXxXxxxxxxxxxxxxxxxx xxxx xx xxxx xxxx xxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxxx xxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxx xxxxxxxxxxxx xxx xxx xxx Xxx. x Xx. x XXX X, xxxxxxxxx xxxxx xxx "XXXxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: Xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx.

xxxxxx

9. Später in Rente: Zehnte Stufe zur Rente mit 67 für den Jahrgang 1956

Xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xx Xxxxx xxx xxx xxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxx xx Xxxxxx. Xxxx xxxx, xx xx Xxxxx xxxxx xx xxxxxxx. Xxxx xx Xxxx xxxx xxxxxxxx xxxx Xxxxxxxxxx xxx "Xxxxx xxx xx" x xxx xxxxx xxxx xxxxxxxxx Xxxxxxx xx xxxxxxxx.

Xxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxx xxx xx xxx xx Xxxxx xxxxxxxxx, xxxxxxxxx xx xxxxx Xxxxx xxx Xxxxxxxx xxx xx xxxx xx xxxx Xxxxxx xxx Xxxxxxxx. Xxx xxxxxxxx: Xxx Xxxxxxxx xxxx xxx xxx xxxxxx, xxx xxxx xxxx xxx xxxxxxxxxxx xx Xxxxxx xxxxxxxxxxxxx xx Xxxxx xxxxx xxxxxx. Xxx xxxx xx Xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xx Xxxxx xxxxxxxx xxx, xxxxxx xxxx xxxxx Xxxxx xxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxx xxxx. Xxx xxxxxxxxxxxxxx xx xx.x.xxxx xxxxxxx xxx, xxxxxxx xxx Xxxxx xxxxx xxxxx xx xxx x.x.xxxx, xxxxxxx xxxx xx xxx x.x.xxxx.

Xx x.x.xxxx xxxxx xxx xx. Xxxxx xx Xxxxx: Xxx xx Xxxxx xxxx xx Xxxxx xxx xxxx, xxxx xxx xxxxx xx Xxxxxx xxxxxxx xxxxxxxx xxx. xxxxxx, xxx xx xxx xxxxxxxxxxx Xxxxx xxxxxxxxxxxxx xxxxxxxx xxxx. Xxx xxx xxx Xxxxxxxxxxxxxxx xxxx.

XXXXXXX: Xxx xxxxxxxxxxxxxx xx xx.x.xxxx xxxxxxx xxx, xxxxxxx xxx Xxxxx xxxx Xxxxxxxx xxxxx xxxxx xx xxx x.x.xxxx, xxxxxxx xxxx xx xxx x.x.xxxx.

Xxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx: Xxx xx xxx x.x.xxxx xxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx. xxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxx, xxx xxxxxxxx xxxx xxx xxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxxxxx xxx xx Xxxxx xxxxxxxxx. Xxx Xxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxx xxx xxxxxxx x Xxxxxxx xxx Xxxxxxxx. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xx. Xxxxxxxxxx. Xxx xxxx xxx xx Xxxxxxxxxxxxxxxxxx xxxx xxx, xxxx xxx Xxxxx xxx xx Xxxxxx xxxx xx Xxxxxxx xxxxxxxx, xxxx xxx xx Xxxxxx xxxxxxxx.xxxxxxXxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxx xx Xxxxxxxxxxxxxx xxxx xxx xx Xxxxxx xx Xxxxxxxx xxxxxx x xxx xxxxxxxxxxx xxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx.

Xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx: Xxx xx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx "Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx" xxxxxxx xxxxxxxxx xxx xx Xxxxxx xx Xxxxxxxx xxxxxx, xxxx xxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xx Xxxx xxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx x xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xx xxxx.

Xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx xx Xxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx,x x xxxxxxxx.

Xxxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx Xxxxxx xxx Xxxxxxx xxxxxxxx, xxx xxx Xxxxxx xxx Xxxxx xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxx xxx xx Xxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxx xxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx xxx Xxxxx xxx xx Xxxxxx, xxxx xxxx xxx xxxxx Xxxxxxxx xxx xx,x x xxxxxxx xxxxxx

Xxxxxxxxxxxxxxxxxxxxxx: Xx Xxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xx Xxxxx xxxx xxxx xxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxx xx Xxxxxx xxxx xxxxx Xxxxxxx xxxxxxx. Xxx xxxxxxxxx Xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxx x,x x xxx Xxxxx x xxxxxxxxxx xxxx xx,x x.

XXX: Xxxx xxx x.x.xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxx xx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx:

  • Xxx Xxxxxxxxxxxx xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxx x Xxxxxxx.
  • Xxx Xxxxxxxxxxxx xx Xxxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxx xxx xxx xxxxxxxxxx xx. Xxxxxxxxxx xxx x Xxxxxx.
  • Xxx Xxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxx x xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxx xxx xxx xxxxxxxxxx xx. Xxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx Xxxx xxxx xxx xxxxx Xxxxxxxx xx xxxxx Xxxxx. Xxx Xxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxx xxxx xxxxxxxxx xxxxx Xxxxx xx Xxxxxxxxxxxx. Xx xxx Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx xxxx Xxxxxx xx Xxxxxxxxxxxx xxxxxxxxx.
  • Xxx Xxxxxxxxxxxx xx xxx Xxxxx xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxx xxxxxx xxxxx xx xxx Xxxx xxxx xx xxxxxxxx, xxx xx xxx x xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxx xxxxx Xxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxx Xxxxxxxx xxx xxxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xx xxxxxxxxxxxxxxxx, xxx xxx xx xxx xxxxxxxxxxxxxxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxx xxxxxx. Xxx xxxxxx xxxxx xxxx Xxxxxxxx, xxx xx x.x.xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx Xxxxxx xxxxxx xxxxx xxx xxxxxxxxx.

Xxxxxxx xxxx Xxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxxx xxx Xxxxx xxx xxxxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxxx xxx Xxxx xxxx xx xxx xxx Xxxx xxxx xxxxxxxxxxxx xxx xx xxx xx Xxxxx xxxxxxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxx Xxxxx xxx Xxxx xxx xx xxx Xxxxxx xxxx xxx xxxx xxxx Xxxxxx xxx Xxxx.

Xxx Xxx xxx Xxxxxxxxxxxx xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxx xx Xxxxxx xxx xx Xxxxxxx. Xxx xxxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xx x xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx x,x. Xxxxxx xxxx Xxxxxx xxxxx xx Xxxxxx xxxxx x Xxxxxxx xxxxx xxxx xxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxx Xxxxxxxx xxx xxxxxx Xxxxxxx xxxx Xxxxxxxxxxx. Xxxxx xxxxxxxx xx x xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxx x,xx. Xxx Xxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxx xx Xxxxxx xxxx xxx xxxxxx xx xxxx xxxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx xx x. Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx 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.

Xxxxxxx Xxxxxxxxxxxxx: Xx xxxx xxxxxxx xx Xxxxx: Xxxxxxxx xxx XxxxxxxXxxxxxxxxxxx xxx xx Xxxxx.

xxxxxx

10. Rente mit 63: Abschlagsfreie Rente in 2021 erst mit 63 plus 12 Monate

Xxx "Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx" xxxx xxx xxxxxxx xxx xx Xxxxxx xxxxxxxxx xx Xxxxxxxx xxxxxx, xxxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxx xxxxxxxx xxxxxx. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxx xxxx xxx xxxXxxxxxxXxxxxx. Xxx xx xxxxxx Xxxx xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxx,x Xxxxxxx xxxxxxxx.

Xxxxx xx xxxxxxxxxxxxx xxx xxx "Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx": Xxx xx xxx x.x.xxxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx. xxxxxx, xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx, xxxxxxxx Xxxxxxxxxxx, xxx xxxxxxxx Xxxx xxxx xxx Xxxxxxxx xxxx xxxxxxx xxxx. Xxx xx xxx x.x.xxxx xxxxxxx xxx, xxxx xxxxxx Xxxxxx xxxxxxx xxxxxxxx. Xxx xxxxx xxxx xxx Xxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxxxxx xxx xx Xxxxx xxxxxxxxx. Xxx Xxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxx xxx xxxxxxx x Xxxxxxx xxx Xxxxxxxx. Xxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxx xx Xxxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxx xx Xxxxxxxx xxxxxx x xxx xxxxxxxxxxx xxxxxxxxxx xxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx.

Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xx. Xxxxxxxxxx. Xxx xxxx xxx xx Xxxxxxxxxxxxxxxxxx xxxx xxx, xxxx xxx xxxxxxxxxxxxxx Xxxxx xxx xx Xxxxxx xxxx xx Xxxxxxx xxxxxxxx.xxxxxxXxxx xx xxx xxxxxxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxx, xxx xxxx xxxxxxx xx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxx xxxx xxx xx Xxxxxx x xx Xxxxxx xxxxxxxx. Xxx xxx "Xxxxx xxx xx" xxxx xxx "Xxxxx xxx xx xxxx xx".

XXXXXXXXX: Xxxx Xxxxx xxxx xxxxxxx xxxxxxxx: Xxxx xxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxx xxxx x"Xxxxx xxx xx xxxx xx"x xxx Xxxxx xxxxxxx xxxxxxx xxx xx Xxxxxx xxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxx xxx x,x Xxxxxxx xx Xxxxx xxxxxxxxxxx xxxxxxx Xxxxxx xxxx. Xxx "Xxxxx xxx xx xxxx x" xxx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxx, xxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xx xxxxxxxx.

Xxxxx Xxx xxx Xxxxx xxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxx xxxxxx, xxxxx xxx xxx "Xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx" xxx xx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxx xxxxxxxxxx xxxx xx,x x.

Xx xxx xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxx

  • Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx,
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XXXXXXXXX: Xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxx x x Xxxxxxx xxxx Xxxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx: Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxx. Xx xxx Xxxxxxxxxxxx xxxx xxx xxxx xxxx xx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx!

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxxxx: Xxx xxxxxxxxxxxxxx Xxxxx xxx xx Xxxxxx.

xxxxxx

11. Witwen- und Witwerrente: Die große Witwenrente gibt's später

Xxxx xxx Xxxx xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxx Xxxxxxxx xxx xxxx Xxxxxxx xxxx Xxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx x Xxxxxx xxxxxxxx xxxx xxx xxxxxx Xxx xxxxxxx xxxx Xxxxx xxxxxxx xxx. Xxx Xxx xxxx xxx Xxxxxxxxx xxx Xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxx. Xx Xxx xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxx, xxxxxx xxxxxxxx xxxxx Xxxxx. Xxxx Xxx xxx xxxxxxx xxxxx, xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx x xxxx xxxx xxxxxxxx! x xxx xxxxxxxxx xxxxxxx xxxxxx, xxxxxxx xxxx Xxxxxxxx xxx xxx XxxxxxxxXxxxxxxxxxx. Xxxxx xxx Xxxxx xxx. xxx Xxxxxx xxxxxx xxxxxxxx, xxxxxx xxx Xxxxx xxx xxx xx XXX XXx.

Xx xxxxxxxxxxxxx xxxx xxx xxxxxx xxx xxx xxxxxx Xxxxxxx xxxx Xxxxxxxxxxx:

  • Xxxxxxxx xxx xxx xxxxxx XxxxxxxxXxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx xxx xxxx xxxx. x Xxxxxxx xxxx xxx xxxxxxx Xxxx xxxx xxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx, xxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxx xxx. Xxx xxxxxx XxxxxxxxXxxxxxxxxxx xxxxxxxx xx x xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx x,x.
  • Xxxxxxxx xxx xxx xxxxxx XxxxxxxxXxxxxxxxxxx xxxxxxx, xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxx xxxxxxxx xx x xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxx x,xx. Xxx Xxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxx xxx xxxxxx xx xxxx xxxxxx XxxxxxxxXxxxxxxxxxx xxxxxxxxxxx.

Xxxx xxxx xxxx xxx Xxxxxxxxxxxx xxx xx Xxxxxx, xxx xxxxx xxxxxx xxxx xxxxxx XxxxxxxxXxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxxxx xxx xx xxx xx Xxxxx xxxxxxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxx Xxxxx xxx Xxxx xxx xx xxx Xxxxxx xxxx xxx xxxx xxxx Xxxxxx xxx Xxxx.

Xxx Xxx xxx Xxxxxxxxxxxx xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxx XxxxxxxxXxxxxxxxxxx xxx xx Xxxxxx xxx xx Xxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxx XxxxxxxxXxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xx xxx xxxxxx XxxxxxxxXxxxxxxxxxx.

Xxx Xxxxxx xxxx xxx x.x.xxxx xxxx xxxx xxxxx Xxxxxxxxxx xxxx xxx x.x.xxxx xxxxxxx xxxx, xxxx xxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxxxx xxx xxxxxx XxxxxxxxXxxxxxxxxxx xxx xx x xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxx Xxxxxxxxxx xxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxx XxxxxxxxXxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xx x, xxxx xxxxxx xxx xxxx xxxx xxxx Xxxxx xxxxxxx. Xxxxx xxxxxxx xxx xxxx Xxxxxxxx xxx XxxxxxxxXxxxxxxxxxx, xxxx xxx Xxx xxxxxxxxxx xxx Xxxx xxxxxxxxx xxx xXxxxxxxx: Xxx xxxxx Xxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx.

XXXXXXXXX: Xxxxxx xxxx xxxxx xxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxx xxx xxxxxx XxxxxxxxXxxxxxxxxxx xx xxx xxxxxx xxxx Xxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxx xx xxxxxx Xxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx x,x.

Xxx Xxxxxx xxx Xxxxxxx xxxx xxx xxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxx, xxx xxxx xxxx xxx Xxx xxx Xxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxxxxx. Xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxx xxxxx Xxxx xxxxxxx xxxx xxx Xxxxxxxxxx. xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xx Xxxxxxx xxx xxx Xxxxx xxxxxxxxxxx.

Xxx xxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxx xxx x.x.xxxx xxx xx.x.xxxxxxxxxxxxx xxx,xx XXX xXxxx xxx. xxx xxx,xx XXX xXxxxx. Xxx Xxxxxxxxxx xx Xxxx xxxxx xxxxxxx xxxx xxx Xxxx xxx x.x.xxxx xxx xx.x.xxxx xxx xxx,xxxxxxxxXXX xXxxx xxx. xxx xxx,xxxxxxxxXXX xXxxxx

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xxxxxx

12. Renteneintritt ab 2012: Wann es welche Rente mit und ohne Abschlag gibt

Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xx Xxxxxx xxx xx Xxxxx xxxxxxxxx. Xxxx xxxxxxxxx xxxxx xxxxx Xxxxxxxx xxx xx Xxxxxx. Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxx xxxx xxx xx Xxxxxx, xxxxxxx xxxx xxx xx Xxxxxx xxx xxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xx xxx Xxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxx. Xx Xxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxx. Xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxx xx Xxxxxx xx xxx Xxxxxxxx xxxx xxxx.

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13. Rentenerhöhungen: Jährliche Rentenanpassungen voll steuerpflichtig

Xxx x. Xxxx xxxxx Xxxxxx xxxxxx xxx Xxxxxx x xxxxxxxxxx xxxxxxxx x xxxxxxxxx. Xxxx xxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxxxxx xxxxxxx, xxxxxx xxxx xxxxx xxxxxxxx Xxxxxxx xxxx, xx xxxxx xxxx xxxx Xxxxxxx xxxxxxx xxxxxx xxxxxxx.

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Xxxxx Xxxxxxxx xxxxxxxx: Xxx xx xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxx xx xxxxxxx Xxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxxx. Xxx xxxxxx xxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxx xxx, xxxx xxxx xxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxx xxxxxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, X X xxxxxxx.

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14. Vorgezogene Altersrente: Neue Hinzuverdienstregelung für Frührentner

Xxxxxxxx Xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxx x Xxxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxx

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AKTUELL: Coronabedingte Ausnahme von der 6.300 EUR-Grenze

Xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxx xxxxxxx xxx xxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx xxxx xxx x.xxx XXX xxxx xxxx xx x xxx XXXx xx Xxxx xxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxx xxxxxxxx xxxx. Xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xx xx Xxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xx xxxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxx xxx XxxxxxxXxxxx xxxxx xx Xxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx: Xxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx x.xxx XXX xxx xx.xxx XXX xxxxxxxxx. Xxx xxx.xxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xx XXX XX xxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx. Xxxxxxxxxx xxx xx xxxxxx Xxxxx xxxxxxxx xxxxx Xxxxxxxx xxx Xxxxx xxxxxxxxxx xxx xx xx XXX XX xxxxx xx xxx Xxx. x XXX XX, "XxxxxxxxxxxxxxxxxxXxxxxx" xxx xx.x.xxxxx.

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xxxxxx

15. Vorgezogene Altersrente: Rentenversicherungspflicht bei Weiterarbeit

Xxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxx xxxx xxxxxx xxxxxxxx, xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx x.x.xxxx xxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxx, xxx xxxxxx xxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx x Xxx. x Xx. x XXX XXx. Xxxxxxx xxxxx xxxx xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxx xxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx, xxxx xxxx Xxxxxxxxx xxxxx Xxxxxx "xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx" xxxxxxx xxxx x"Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxx x Xxxxxxxxxxxxxxxxx" xxx x.xx.xxxxx.

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Bestandsschutz

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16. Regelaltersrente: Verbesserungen bei weiterer Berufstätigkeit

Xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxxxxxx. Xxx xxxx xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxx xxxx. Xxxxx Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxxx, xxxxxxx Xxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxx. x Xx. x XXX XXx xx xxx Xxx. x XXX XXXx.

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17. Betriebliche Riester-Rente: Keine Krankenversicherungsbeiträge mehr

Xxx Xxx xxxxxx, xxxx xx XxxxxxxxXxxxxxxxx xx xxxx Xxxxxxxxx:

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18. Betriebsrente: Verbesserter BAV-Förderbetrag für Geringverdiener

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19. Erwerbsminderungsrente: Verlängerung der Zurechnungszeit

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20. Gesetzliche Rente: Angleichung der Rentenwerte Ost und West

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21. Hinzuverdienst: Übergangsregelung für Ehrenämter

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22. Steuertipp: Vervielfältigungsregelung für Abfindungen

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23. Steuertipp: Vorauszahlung von Beiträgen zur Krankenversicherung

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24. Steuertipp: Investitionsabzugsbetrag

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25. Rentenfalle "Fotovoltaikanlage"

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26. AKTUELL: Verfassungsbeschwerden unzulässig

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27. AKTUELL: Grundrentenzuschlag - Steuerbescheide werden korrigiert

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