Für Lebensversicherungen, die nach dem 1.1.2005 abgeschlossen werden, ist das bisher beliebte Steuerprivileg abgeschafft. Nunmehr muss die Versicherungsleistung mit dem Unterschiedsbetrag gemäß § 20 Abs. 1 Nr. 6 EStG versteuert werden, und die Beiträge sind nicht mehr steuerlich absetzbar. Außerdem sind zwischenzeitlich mehrere steuerliche Verschärfungen eingeführt worden, und ab 2009 ist die Abgeltungsteuer zu beachten. Das alles macht die Lebensversicherung unter steuerlichen Gesichtspunkten zu einem immer komplizierten Gebilde. Hier erfahren Sie die Einzelheiten zu den neuen Steuerregeln für Neuverträge.

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1. Wie Kapitalleistungen bei Neuverträgen besteuert werden

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Besteuerungsverfahren 2005 bis 2008

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Besteuerungsverfahren ab 2009

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Wohnsitz im Ausland

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2. Wie der steuerpflichtige Unterschiedsbetrag ermittelt wird

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Ausgangspunkt ist die Versicherungsleistung

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Von der Versicherungsleistung wird die Summe der gezahlten Beiträge abgezogen

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Auch die Art der Überschussverwendung wirkt sich auf den Unterschiedsbetrag aus

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Wenn der Unterschiedsbetrag negativ ist

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Wenn Teilleistungen ausgezahlt werden

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a) Hälftiger Unterschiedsbetrag

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Erste Bedingung: Alter von 60 Jahren

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Zweite Bedingung: Vertragsdauer von 12 Jahren

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Dritte Bedingung: Mindesttodesfallschutz für Neuverträge ab 1.4.2009

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Hälftiger Unterschiedsbetrag bei Teilleistungen schon vor dem 60. Lebensjahr

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Hälftiger Unterschiedsbetrag bei Kapitalversicherungen auf verbundene Leben

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3. Wer den Unterschiedsbetrag versteuern muss

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4. Für welche Versicherungen die Unterschiedsbesteuerung gilt

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a) Kapitallebensversicherung

Xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxx xxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx.

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b) Rentenversicherung mit Kapitalwahlrecht

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c) Rentenversicherung ohne Kapitalwahlrecht

Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx xx xx XXxX xx xxxxxxxxxx, xxxx xxxx xxxxxxxxxxx Xxxxx xxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxx xxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx. Xxx Xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx.

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d) Unfallversicherung mit garantierter Beitragsrückzahlung

Xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxx xxx. xxxxxxxxxxx xxxxxxxx xxxx.

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e) Kapitallebensversicherung auf verbundene Leben

Xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxx xx xxxxxxxxx, xxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxxxxx xxx Xxxxxxxx xxxxxx, xxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx.

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f) Kapitalversicherung mit festem Auszahlungszeitpunkt (Termfixversicherung)

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g) Kapitalversicherung mit lebenslangem Todesfallschutz

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h) Fondsgebundene Lebensversicherung

Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx xx xxxx xx xxxx xxx Xxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxxx xxxxx. Xxxx xxx xx xxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxx xxxx.

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i) Lebensversicherungen mit eingeschlossenen Nebenrisiken

Xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xXxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx, xxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

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j) Reine Risikoversicherungen

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k) Lebensversicherungen mit individueller Vermögensverwaltung

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5. Wie der Unterschiedsbetrag bei Teilleistungen ermittelt wird

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a) Teilauszahlung in der Ansparphase

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b) Auszahlung in Form wiederkehrender Bezüge

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c) Teilkapitalauszahlung bei einer Rentenversicherung zum Ende der Ansparphase

Xx xxxx xxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx. Xxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xx xxxxxxxxxx. Xxxxx xxxx xxxx xxx xxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

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d) Teilkapitalauszahlung bei einer Rentenversicherung nach Beginn der Ansparphase

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e) Teilleistungen teilweise vor dem 60. Lebensjahr und teilweise danach

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f) Hälftiger Unterschiedsbetrag bei Kapitalversicherungen auf verbundene Leben

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6. Verkauf des Versicherungsvertrages an Dritte

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7. Welche steuerlichen Folgen Vertragsänderungen haben

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a) Wechsel des Versicherungsnehmers

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b) Wechsel der versicherten Person

Xxxxxxxxxxx Xxxxxx xxx xxx Xxxxxx, xxx xxxxx Xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

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c) Änderung der wesentlichen Vertragsmerkmale

Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx xxxxxxxxxx Xxxxxxxxx x Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxx x xxxxxxxxxxxxx xxxxxxxxxx, xxxx Xxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx xx.x:

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d) Bei Vertragsabschluss vereinbarte künftige Änderungen

Xx Xxxxxxxxxxx xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxx xxx. Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx, xxxxxx xxx xxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

e) Vertragsänderungen wegen Zahlungsschwierigkeiten

Xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx x.x:

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f) Umwandlung einer Lebensversicherung in einen Vertrag mit Pfändungsschutz

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Xxxx xxx xxx x.x.xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxx xxxxx xxx xxxxxxxx XxxxxxxXxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx xxxx Xxxxxx x XXX xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx.

Xxxxx xxxxxxxxxxx Xxxxxxxx xxxx xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx,

  • xxxx xxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxxx xx Xxxxxx, xxxxxxxxxxxxxxxxx Xxxxxxxxxx,
  • xxxx xx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxxxxxxx xxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx" xxx xx.x.xxxx xx Xxxxx.

Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxxxxxxxxxxxx" xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx. Xxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

xxxxxx

Xxxxxxxx:
Xxxxxxxxxxx X xxx xx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx.x.xxxx xxxxxxxxxxxxx, xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx XxxxxxxxxxxxxXxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxXx. Xx Xxxxx xxxx xxxxx xx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxx XXX Xxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx, xxx xx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxx XxxxxxxxxxXxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxx Xxxxx xxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx.

g) Umstellung einer Lebensversicherung auf einen Riester-Vertrag

Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xx xxxxx XxxxxxxxXxxxxxx x.X. xxx XxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxx xxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

XXXXXXX: Xxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx.

h) Umwandlung einer Lebensversicherung auf einen Rürup-Vertrag

Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. xx XXxX xxxxxxxxx xxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx x xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx x xxx xxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxx.

Xxxxxxxxxx xxxx Xxxxxxxxx:

  • xXxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, x. x. xx Xxxxx xxxx xxx xx x xxx Xxxxxxxxx, xxxxxxxxxx xx.xxx XXX x xx.xxx XXX xxx xx Xxx. x Xx. xx XXxXx.
  • xXxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx.

8. Wie Policendarlehen steuerlich behandelt werden

Xxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxx Xxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx.

Xxxxxx xxxxxx Xxxxxxxxxxxxxxx xxx "xxxxx" Xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx. Xxx Xxxxxxxx xxx xxxxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx. Xxx xxx xxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxx xxx xxx xx. Xxxxxxxxxx xx xxxx Xxxxxxx xxxx. Xxxx xxxxx Xxxxx xxx Xxxxxx xxxxxxx xx xxxx xxxx Xxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx.

Xx xxx x.xx.xxxx xxxxxx xxxxxxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxxxx xxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx.

xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx

  • xXxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx XxxxxxxxxxxxxXxxxxxxx.
  • xXxx xxxx xxxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx: Xx xxxxxxx xxx, xx xxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxx Xxxxx xxx xxx xxxxx xxxxxxxxxxxxxxxxx XxxxxxxxxxxxxXxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxxxx

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x xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxx xxx xxxxxxx xx xxxxxxxxx Xxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

XXXXXXX: Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxx xxx Xxxxx xxx xxxxxx Xxxx xxxxxxxxxxx.

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xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx

xXxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxx XxxxxxxxxxxxxXxxxxxxx xxx xxxxxxxxx, xxxx xx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxx xxxxxx. Xxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx

x xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxx xx Xxxxxx xxx,

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  • xXxxxxx xxxx xxxxxx Xxxxxxxxxxxx xx x.xx.xxxx xxx xxxxx XxxxxxxxxxxxxXxxxxxxx xxxxxxxxxx xxx, xxxxxxx xx xxxx xxxxx xx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxx xxx xx Xxx. x Xxxx x XXxX xxxxx. Xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx.

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Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xXxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxxxxxx xx xxxxxxxx Xxxxxxxxxx. Xxxxxxxxxxx xxxxxxx xxxxx Xxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx, x. X. xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx.

9. Wie die Beiträge zu Lebensversicherungen steuerlich behandelt werden

a) Neuverträge mit Vertragsabschluss ab 2005

Xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxx xxxxxxxxxxxxx xxxxxx, xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

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b) Altverträge mit Vertragsabschluss vor 2005

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xxxxxx

10. Lebensversicherungsverträge für ein minderjähriges Kind

Xxxxx Xxx xxx Xxxxxx xxxx Xxx xxxxxxxxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx Xxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx:

  • xXxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxx Xxx. x XXX x.X.x. xx xxxx Xx. x XXXx.
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Xxx xxxxxxxx: Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxxx xx xxx Xxxxxx xxx xxxx xxxxxxxxxxxxx. Xxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxxx xxxxxx x xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx.

Xxxx xxx Xxxxxxxxxxx x xxx Xxxx xxxx Xxxxxxxxxxxxxxx x xxxxx xxxxxxx xxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx XXXx, xxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx xxxxx xx xx Xxx. x Xx. x XXxXx.

11. Lebensversicherungen: Anhebung der Altersgrenze ab 2012

Xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxx x xxxx xxxxx xxx xx Xxxxx xxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxx xx xxx xx Xxxxx xxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxx Xxxxx xxx Xxxx xxx xx xxx Xxxxxx xxxx xxx xxxx xxxx Xxxxxx xxx Xxxx. Xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx, xxxxxxx xxxx xxxx xxxxxxx Xxxxxx x"XXxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xx xxxx xxxxxxx xx Xxxxx: Xxxxxxxx xxx XxxxxxxXxxxxxxxxxxx xxx xx Xxxxx.

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