Vorsorge: Beiträge an ausländische Sozialversicherungsträger

1. Wie Beiträge zur Sozialversicherung steuerlich berücksichtigt werden

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2. Beiträge an ausländische Sozialversicherungen von beschränkt Steuerpflichtigen

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a) Aufteilung in den Jahren 2010 und 2011

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b) Aufteilung im Jahre 2012

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c) Aufteilung im Jahre 2013

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d) Aufteilung im Jahre 2014

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e) Aufteilung im Jahre 2015

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f) Aufteilung im Jahre 2016

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g) Aufteilung im Jahre 2017

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h) Aufteilung im Jahre 2018

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i) Aufteilung im Jahre 2019

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j) Aufteilung im Jahre 2020

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k) Aufteilung im Jahre 2021

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l) Aufteilung im Jahre 2022

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m) Aufteilung im Jahre 2023

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m) Aufteilung im Jahre 2024

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n) Lohnsteuerabzug durch den Arbeitgeber

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o) Lohnsteuerbescheinigung durch den Arbeitgeber

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3. Beiträge an ausländische Sozialversicherungen von unbeschränkt Steuerpflichtigen

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a) Falls der Arbeitslohn in Deutschland steuerfrei ist

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b) Falls der Arbeitslohn in Deutschland steuerpflichtig ist

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c) Auch Beiträge zu ausländischen Versicherungen können absetzbar sein

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4. Beiträge zu Riester-Verträgen

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