Berufsunfähigkeit kann jeden treffen! Eine der wichtigsten Vorsorgeversicherungen ist die Absicherung gegen Berufsunfähigkeit und verminderte Erwerbsfähigkeit. Etwa 400.000 Menschen in Deutschland können wegen eines Unfalls oder einer Krankheit plötzlich ihren Beruf nicht mehr ausüben. Jeder 5. Arbeitnehmer muss vorzeitig aus dem Berufsleben ausscheiden. Umso wichtiger ist die eigene Vorsorge durch Abschluss einer privaten Berufsunfähigkeitsversicherung. Doch wie werden diese steuerlich behandelt?

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1. Berufsunfähigkeitsversicherung als Werbungskosten absetzbar?

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2. Eigenständige Berufsunfähigkeitsversicherung als Sonderausgaben

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Wie die Rente aus der Berufsunfähigkeitsversicherung versteuert wird

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3. Berufsunfähigkeit als Zusatz zur Kapitallebens- oder Rentenversicherung

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4. Berufsunfähigkeit als Zusatz zum Riester-Vertrag

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5. Berufsunfähigkeit als Zusatz zur Rürup-Rentenversicherung

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6. NEU: Ab 2014 verbesserte Absetzbarkeit der neuen BU-Versicherung

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a) Das sind die Bedingungen für die neue Basisrente-Erwerbsminderung

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b) Wie die Rente aus der neuen Berufsunfähigkeitsversicherung versteuert wird

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c) Gesetzliche Grundlage

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