Grenzgänger in die Schweiz: Altersbezüge und Altersbeiträge

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1. Besteuerung ausländischer Renteneinkünfte

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2. Das schweizerische Altersvorsorgesystem

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a) Erste Säule: Staatliche Vorsorge

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b) Zweite Säule: Berufliche Vorsorge

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Änderung ab 1.6.2007

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c) Dritte Säule: Private Vorsorge

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3. Wie Beiträge und Leistungen der Säule 2 steuerlich behandelt werden

a) Grundsatz

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b) Steuerliche Behandlung des Obligatoriums (Säule 2a)

Einzahlungsphase

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Auszahlungsphase

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c) Steuerliche Behandlung des Überobligatoriums (Säule 2b)

Einzahlungsphase

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Auszahlungsphase

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d) Besonderheiten

Todesfallkapital

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Anlagestiftungen

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Übertragung von Austrittsleistungen

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4. Konsultationsvereinbarung mit der Schweiz zur Besteuerung der 2. Säule

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5. Grundlage: Entscheidungen des Bundesfinanzhofs

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