In der "Anlage SO" zur Steuererklärung werden u. a. auch Abgeordnetenbezüge abgefragt. Bei diesen Bezügen handelt es sich also nicht um Einkünfte aus nichtselbstständiger Arbeit, sondern um "sonstige Einkünfte" (§ 22 Nr. 4 EStG). Wer ist davon betroffen, was ist hier anzugeben und welche Vergünstigungen gibt es?

1. Welche Abgeordneten sind betroffen?

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2. Welche Bezüge gehören zu den sonstigen Einkünften?

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a) Steuervergünstigungen

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3. Wie werden Werbungskosten berücksichtigt?

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a) Wahlkampfkosten

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b) Partei- und Fraktionsbeiträge

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4. Wie werden Versorgungsbezüge steuerlich behandelt?

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a) Versorgungsbezüge bei Mitgliedern des Bundestages

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b) Übergangsgelder

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c) Versorgungsbezüge der ehemaligen Abgeordneten des Hessischen Landtags

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5. Wie die Bezüge der EU-Abgeordneten ab 2009 besteuert werden

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6. Riester-Förderung

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7. Besteuerung und Verwendung einer Versorgungsabfindung

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Einzahlung in eine Lebensversicherung

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XXXXXXXXX: Xxxxx xxxxxxx xxxx xxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxx xxx xxxx xxxxxxxxxxxxx xxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx. x.xxx XXX xxx xxxx: x.xxx XXX x x.xxx XXXx xx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xx Xxxxxxxx, Xxxxxxx, Xxxxxxx, Xxxxxxxxxxxx, XxxxxxxXxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxx xxxxx xxxxxxxxxxxx Xxxxx xxxxxxxxxx, xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx. Xxxxx xxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxx xxx Xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xx xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx xx. Xxxxxxxxxx xxxxxxxxxxxxxx xx x. Xxx XxxxxxxXxxxxxxxxxxx xxx Xxxxx xxxx xxxx xx xxxxxx Xxxx xxx xx x xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxx xxx Xxxxxxxxxx xx xxxxxxx Xxxx xx.X. Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxx xxxxxxxxx, xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xx.xx.xxxx xxxx xxxxxxxx xxx xx. xxx xx. Xxxxxxxxxx.

Xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxx xxxxxxxx xxx xxx xx Xxx. x Xx. x XXxX xx xxx xxx xxx xx.xx.xxxx xxxxxxxxx Xxxxxxxx.

Einzahlung in eine Basis-/Rürup-Rente

Xxxx xxx Xxxxxxxxxxxxxxxx xx xxxx xxx. XxxxxxxXxxxxxxXxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. xx XXxX xxxxxxxx, xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx XxxxxxxXxxxxxxXxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. xx XXxX x.X.x. xx xx Xxx. x XXxXx.

Xxxxxx xxxxxxx xx x xxx xx Xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xx.xxx XXX xxx.xxx XXX xxx Xxxxxxxxxxxxxx xx Xxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxxxxxx xxxx xxxxx Xxxx xxx xxx Xxxx xxxx xx x Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxx xx.xxx XXX xxx. xx.xxx XXX xx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx. Xxxxxx xxx xxx. xxxxxx xxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx xxxxx: xx,x x xxx Xxxxxxx xxx xxxxxxx xx.xxx XXXx.

Xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx XxxxxxxXxxxxxxXxxxx, xxx xxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx. Xx xxxxxxxx xxx Xxxxxxxxxxxx xx Xxxx xxxx xxxxxxxxxxxxxx xx x xxx xxxxxxx xxxx xxx xxx Xxxx xxxx xxxxx Xxxx xx x Xxxxxxxxxxxxx xxx xxxxxx xxx xxx Xxxx xxxx xxxxxxxxx xx xxxxxx Xxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxx xx xxx Xxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxx x xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx.

Xxxxxx Xxxxxxxxxxxxxxxxx x xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx x xxxx xxx xxx XxxxxxxXxxxxxxXxxxx xxxxx xxxxxxxxxx. Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. xx XXxX xxxxx xxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxx xxxxx XxxxxxxXxxxxxxXxxxx xxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xx xxx xx. Xxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx. Xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xx.xx.xxxx xxxx xxxxxxxx xxx xx. xxx xx. Xxxxxxxxxx.

Einzahlung in eine Riester-Rente

Xxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxxx Xxx xxx, xxxxxx xxx xxxxxx xxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xx xx xx xx x Xxx. x XXxX xxxxxxxxxxx xxx, xxxxxxxxxxxx. Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxxx xxxxx xx xxx xxxx xx xx x Xxx. x Xxxx x Xx. x XXxX xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxx XxxxxxxxXxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxx. Xx xxx xxxx, xx xxxxxx xxxx xxx xxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx.

Einzahlung in eine betriebliche Altersversorgung

Xxxx xxxx Xxxxxxxxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxx xxxxx xx Xxxxxxxx. Xx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxxxx xxxxxxxxx Xxxxx xxxxx xxxxxxxx.

8. Freiwillige Altersversorgung des Europäischen Parlaments

Xx xxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X x x X xxxxx x xxxxxx:

Steuerliche Behandlung der Beiträge

Xxx xxx xxxxx xxx Xxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx xx xxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx x XXxX, xxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxx, xx xxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xx xxx Xxxxx xxxxxxx xxxxxx. Xxx xxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxx xx xx Xx. x XXxX. Xxx xxxx xxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx, xxxx xx xxxx xxxxx xx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxx.

XXXXXXX: Xxx Xxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xx xx Xx. x XXxX, xx xxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx.

Xxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x xxx x XXxX xxxxxxx xxxxxxx xxxxxx. Xx xxxxxxx xxxx xxxxx xx Xxxxxxxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Steuerliche Behandlung der Pensionen

Xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xx xx Xx. x XXxXx, xx xxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xx xxxxxxx xxxx xxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx, xxx xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx.

9. Gesetzliche Grundlage

§ 22 EStG - Sonstige Einkünfte

Xxxxxxxx Xxxxxxxxxx xxxx

x. ...

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xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxx x xxx xxxx Xxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx x Xx. xx,

xx xxxx Xxxxxxxxxxxxxxxxxx xx xx Xxx. x xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xxxx x xxxxxx xxxxxx xxxxxxxxx xxxxxxxxxx xxx Xxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx,

xx xxxx xxx xxxxxxxxxxxxxx, xxx xx xxxxx Xxxxx xxxxxxx xxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xx Xxx. x XXxX,

xx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxx xxxx, xx xxx Xxx. xx xxxxx xxxx xxx xx xxxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xx xxx Xxx. x xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xx xxxxxxxxx.

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