Für Beamte und sonstige Bedienstete, die bei einem Organ der Europäischen Union beschäftigt sind, gelten besondere steuerliche Regelungen.

1. Gehälter, Löhne und Bezüge

a) Beamte und Bedienstete der EU

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b) An die EU abgeordnete Beamte

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2. EU-Tagegelder

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a) Steuerliche Behandlung nach nationalem deutschen Recht

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b) Zuordnung des Besteuerungsrechts nach den Doppelbesteuerungsabkommen

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c) Anrechnung des EU-Tagegeldes auf steuerfreie Auslandsdienstbezüge

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3. Riester-Förderung und Sonderausgabenabzug

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4. Pensionen

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a) Steuerpflicht

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b) Steuerausgleich

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c) Nachweise

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d) Einkunftsart

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e) Tabelle zur Aufzinsung des abgetretenen Guthabens

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f) Kontrollmitteilungen

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxx, xxx xx Xxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx xxxx, xx. Xxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx.

g) Abfindungen

Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxx, xx xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxx x x Xxxxxx x.x.. Xxxxx Xxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx. Xxx xxxx xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx.

h) Ehemalige Bedienstete der Europäischen Patentorganisation (EPO)

Xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXXXx xxx xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxx xxx. Xxx Xxxxxxxxxxxxx xx Xxxxx xx x xxx xxxxxx xxxxxxx xxxxxxxxxxx xxxx xxx xxx xxx XXX xxxxxxxxx Xxxxxxxxx.

5. Ruhestandsregelung für EU-Beamte

Xx Xxxx xxxx xxx xxx Xxx xxx Xxxxxxxxxxxxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx, xxx Xxxxxx xxx XXxXxxxxxx xxxxx xxxx Xxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxx. Xxxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx.

a) Normale Ruhestandsregelung

Xxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xx Xxxxxx xxx Xxxx xxxxx xx xxx Xxxxxxxxx xxxxxxxx. Xxx xxxxxxx Xxxxxx xxxx xx xxxx xxxxx xxx xx Xxxxxx xxxxxxxxxxx xxxxxx, xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxx xxxxxx, xxxx xx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxxx xxx xx xx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxx xx xxxxxx xx. Xxxxxxxxxx xxxxxxxxxxxxxx.

Xxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x,x Xxxxxxx xxxxxx xxxxxxx XxxxxxxXxxxxxxxxxxx. Xxx Xxxxxxx, xxx xx Xxxxx xxx xx Xxxxxx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxxxxxx xxx xxxxxx Xxxxxxxxx xxxx xx Xxxxxxxxxxxx xx Xxxxxxx xxxxxx xxxxxxx XxxxxxxXxxxxxxxxxxx.

Xx Xxxxxx xxx Xxxxxx xxx Xxxxxxx xx Xxxx xxxx xxxxx xxx Xxxxx, xx xxx xxx Xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx, xx xxxx Xxxxx xxx xx xxx xx Xxxxx xxxxxxxxx. Xxxx Xxxxxx, xxx xxxxxxx xxx xxx Xxxxxx xx Xxxxxx xxxxx, xxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxx. Xxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxx xxx x,x Xxxxxxx xxxxxxx. Xxxx Xxxxxx, xxx xxx xxx Xxxxxx xxxxxxxxxxx xxxxxx, xxxx xx xxxx xxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxx xxxx xxx x,xx Xxxxxxx xxxxxx XxxxxxxXxxxxxxxxxxx. Xxx xxx Xxxxxx xxx Xxxxxxx xxxxx xx x,xx Xxxxxxx. Xxxx xxxxxxx Xxxxxxxx xxxx xxx Xxxx xxxxxx Xxxxxx xxxxxxxxxxx.

b) Vorruhestand

Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx xx. Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xx Xxxxxx xxx xxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx xxxxxxxx, xxx xxxxxxx xxx xxx Xxxxxx xx Xxxxxx xxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxx x,x Xxxxxxx xxxxxx xxxxxxx XxxxxxxXxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxxx, xxx xxxxxxx xxx xxx Xxxxxx xx Xxxxxx xxxxx, xxxxxxxx xxxx Xxxxxxx xxxxx xxxxxxx XxxxxxxXxxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxx xxx xxx Xxxxxxxxx, xx xxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx, xx x,x Xxxxxxx xxxxxxxx. Xxxxx xxxxx xxx xxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxx xx Xxxxxx, xxxx xxxx Xxxxx xxxxxxxxx, xxx xx xx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.

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c) Vorruhestand ohne Kürzung der Ruhegehaltsansprüche

Xxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx xx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx x,x Xxxxxxx xxx Xxxx xxxxxxxx. Xx xxxxxx xxx xxx xxxxxxxxx xx.xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxx xxxx xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx. Xxx Xxxxxxxx xx xxx Xxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxx xxxx.

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxx. Xxxxxxxxxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx. Xxx Xxxxxxxxxx xxxxxxxx xxxx xxxxxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxx. Xxxxxxxx xxxx xx xxxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxx xxxxx, x,x Xxxxxxx xxxxxxxx. Xxxxxxxx: Xxx Xxxxxxx, xxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxx Xxxxxx xx xx. Xxxxxxxxxx xxxxxxxxxxx xxx, xxxxx xxxxx xx Xxxxx xxx xxx xxx xx xxx xxxxxxxxxxxx xx xxxxxxx, xxxxxx xxx Xxxxxxxxxx xxx xx Xxxxxxx xxxxxx xxxxxxx XxxxxxxXxxxxxxxxxxx xxxxxxxx.

6. Pensionen von CERN, BIZ, ESO

Xxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xXXXXx xxx xxx Xxxx xxxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXXXx xxx Xxxx xx Xxxx xxx. Xxxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx xXXX Xxxxxxxx xxx xx.x.xxxx, X xxxx x xx x Xx xx x xxx XxXx Xxxxxx xxx xx.x.xxxx, X xxxx.x.xxxxx XxxxxXxxxx.

  • Xx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xXXXXx, Xxxx, xxxxxxxx xxx xxx XXXXxXxxxxxxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxxxx.
    Xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx XXXXxXxxxxxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxx xxxxx Xxx. xx XXX Xxxxxxx. Xxxx Xxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxx xx xxxxxxxxxx: Xxxxxxx, xxx xxxx xxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxxxx xxx Xxxxxxxxxxx. Xxxxxxxxxxxx xxx xxxxxxx xxxxx, xx xxx Xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx, xxxxxxx, xx xxx Xxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx. Xxxx xxx xxx XXXXxXxxxxxxxxxxx xxx Xxxx. Xxxxx xxxxx xxx Xxxxxx, xxx xxx XXXX xx xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx.
  • Xxxxxxxxx Xxxxxxxxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXXXx, Xxxxx, xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx XXX. Xx xx xxxx xxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxxxxx xxx xxxxx Xxx. xx XXXxXxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx.

Xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx XXXX xxx XXX xxxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxx Xxxxxxxxx:

Xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxX xxxxxxxxxxxx xx xxxxxxxxxx.

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Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx "Xxxxx" xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxx xxx Xxxxxxxxxxxx xxx xx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxx XXXXxXxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx XXX xxxxxxxxxxx xxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxx.

XXXXXXX: Xxx XXXxXxxxxx xxx xx.xx.xxxx xXXxXx. xxxx XX X. xxxx xx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx XXXX xxxxxx xxx XXXX xxx XXX xxxxx Xxxxxxxxx. Xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx Xxxxxxxxxxx xx, xxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxx, xxx Xxxxxxxxxxxxx, xxxxxxx.

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Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx XXXX xxx xxx XXX xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxx Xxxxxxxxxxxxx xxx XXX xxxxxxxx xxxxxxx Xxxxxxxxxx xxx xxx XXXXxXxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxxx XXXxXxxxxxxxxxxx xxx xxxxxx xxx xxx xxxxxxxxxx XXXXxXxxxxxxxxxxx xx xxxxxxxx x xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx XXxX xXxXx Xxxxxx xxx xx.x.xxxx, X xxxx.x.xxxxx XxxxxXxxxx.

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