Lebensversicherungen: Besondere Steuerregeln für Rentenversicherungen

Zu den Lebensversicherungen werden auch Rentenversicherungen gerechnet. Für die Besteuerung hängt es von der Art und Ausgestaltung des Versicherungsvertrages ab, ob die Rentenzahlungen tatsächlich mit dem günstigen Ertragsanteil als "sonstige Einkünfte" oder mit dem Unterschiedsbetrag nach § 20 Abs. 1 Nr. 6 EStG als Kapitalertrag zu versteuern sind.

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1. Rentenversicherung ohne Kapitalwahlrecht

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2. Rentenversicherung mit Kapitalwahlrecht: Rentenzahlung

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a) Abgekürzte Leibrenten

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b) Verlängerte Leibrenten

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c) Zeitrenten

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3. Rentenversicherung mit Kapitalwahlrecht: Kapitalauszahlung

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4. Fondsgebundene Rentenversicherung: Neue Bedingung Rentengarantie

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Vertragsabschluss ab dem 1.7.2010

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Vertragsabschluss zwischen dem 1.1.2005 und dem 30.6.2010

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5. Risikoversicherung mit Rentenzahlung

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6. Kapitallebensversicherung mit Rentenwahlrecht

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Zum Hintergrund

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