Ebenso wie Beiträge zur deutschen gesetzlichen Sozialversicherung können auch Beiträge zu ausländischen Sozialversicherungen in der Steuererklärung als Sonderausgaben abgesetzt werden. Doch hierbei sind ab 2010 einige Besonderheiten zu beachten.

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) Lohnsteuerabzug durch den Arbeitgeber

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k) Lohnsteuerbescheinigung durch den Arbeitgeber

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xxxxxx. X Xx. xxx.

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3. Beiträge an ausländische Sozialversicherungen von unbeschränkt Steuerpflichtigen

Xxxxx Xxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxx. Xx xxx Xxxxxxxxxxx xxxx xx xxxxxxxxxx xxx, xxxxxx xxx xxx Xxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx. Xxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxx xxx, xx xxxxx Xxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

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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