Vorsorge: Beiträge zu Riester-Verträgen

x. xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx

x. Xxxxxxxxx xxx Xxxxxxxxxxxxxx

x. Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

x. Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx

x. Xxxxxxxxx xx XxxxxxxxXxxxxxxxxx

x. Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxx xxxx

xxxxxx

5. Beiträge zu Riester-Verträgen

Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxx xx, xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxx xx xxx xxx. xx xxxxxxx Xxxxxxxxxxxxxx xxxxxx Xxxxx xx xxxx xx xxxxx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xx XxxxxxxxXxxxxxxxxx x xxx Xxxx xxx XxxxxxxxXxxxxxxxxx.

a) Wie werden Beiträge zu Riester-Verträgen gefördert?

XxxxxxxxXxxxxxxxx xxxx xx xx xxxx Xxxxxxxxx:

• Xxxxxxx XxxxxxxxXxxxx: Xxx xxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxx xxxxxx xxx XxxxxxxxXxxxxxxxxx xxxxxxxxxxxx, x.X. Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, XxxxxxxxxxxXxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx. XxxxxXxxxxxx xxxxx xx xx. XXxXx.
• Xxxxxxxxxxxx XxxxxxxxXxxxx: Xxx xxxxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxx, xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx x Xx. xx Xxxx x XXxXx xxx xxxxxx xxxxxxxxxxx xxx XxxxxxxxXxxxxxxxxx xx Xxxxxxxx xxx xx Xxx. x Xxxxxxxxxxxxxxxxxxxxx.

XXXXXXX: Xxx XxxxxxxxXxxxxxxxxx xxxxxxx Xxx xxxxx xxxxxxxxx xxxx xxx "Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx" xxx xxxx xxxxx xxxxxxxx XxxxxxxxXxxxxxx xx Xxxxxxxx xxxxxx, xxxxxxx xxx xxxxxxxxxx. Xxx xxxxxxx xxxx xxxx xxxxxxxxxxx.

Xxx XxxxxxxxXxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxx: xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx. xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

• Xxx xxxxx xxxxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxx xxx xxxx: xxx XXX, xxxxxx: xxx XXXx xxx Xxxxxxxxxxxxx xxxx XXX xxx. xxx Xxxxxx xx xxxx: xxx XXXx xxxxxxxxxxxxx. Xxxxx Xxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxxx. Xx xxxxx Xxxxxx xx xxxxxx Xxxxx xx xxxxxxxx, xxxxxxx Xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx x x xxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX, xxxxxxxxx. Xxx xxxx xxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xx XXX xxxxxxxxxxx xxxxxx.
  Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxXxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.
• Xxx xxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx: Xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxx Xxxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxx xxx Xxxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxxx xxxxx xxxxxxxxxxx x.

xx Xxxxxxxxxxx xxxxx xx Xxxxxx xxxxxxxx xx xxxx xxxxx xxxxxxxxxxxxx Xxxxx xxx xxxxxxxx xxx XXX, xxx xxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxxx xXxxxxxxxxxxxxxxxxXxxxxx.

xxx Xxxx Xxxxxx, xxx xx xxx x.x.xxxx xxxxxxx xxxxxx, xxxxxxxx xxx Xxxxxxxxxxxx xxx XXX.

b) Wie werden die Beiträge als Sonderausgaben berücksichtigt?

Xx xxx Xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxx xxxxx xx, xx xxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx xxx xxx Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxx Xxx xxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxx xxxx. Xxxxxxxxxxxxxxxxxxx:

• Xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxx xx xxx xxx Xxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxxxx.
• Xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxx xxx XxxxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xx xxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx. xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxx xxxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxx Xxxxx xxxxxxx. xxxxx xxxxx Xxxxxxxxxx xxxxxxx Xxx xxxx xxxxxxxxx, xxxxxxxx xxx Xxxxxx xxx xxxxx Xxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx.

XXXXXXXXX: Xxxx xxxx Xxxxxxxxxxx xxxx Xxx:

x. Xxxxxx Xxx Xxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx! Xxxxxx xxxxxx Xxx xxx "Xxxxxx XX" xxx Xxxxxxxxxxxxxxxx xxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx, xxxxx xxxx xxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx.
x. Xxxxxxxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxx xxxxxxxxxx xxxx xxxxxx! Xxxxx Xxx xxxx xxxxxxxx xxxxx xxx, xxxx Xxxxx xxxxxx Xxxx xxx Xxxxxxxxxx xxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx "xx xxxxxxxxxxxxx Xxxxxxxxx" xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

XXXXXXX: Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xXxXx xxx. Xxxx xxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxx Xxxxx Xxxxxxxxxxxxxxx xxxxx Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx. Xxxx xxxx Xxx xxx xxxxx Xxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xx xxx xxxx xxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxx.

Xxxxxxxx:
Xxx xxxx xxxxxxxxxxxxx xxx xxxxx xxx Xxxx xxxxxxxx xxx xxxxx. Xx Xxxx xxxx xxxxxx Xxx xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxx x.xxx XXX xxx.

Xxxxx Xxx Xxxxxxxxx xx xxxxxxxx XxxxxxxxXxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx, xxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxx xxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxx xx XXxXx.

c) Welche Aufwendungen werden als Sonderausgaben berücksichtigt?

Xxx xxxxx xxxxxxxx XxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx:

• Xxxx Xxxxxxxxxxxxxx xxx
• xxx Xxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xXxxxxx xxx Xxxxxxxxxxxxx. Xxxxxxxxxx xxx Xxx Xxxxxxxxxxxxxxx, xxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx. Xx xxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxx, xxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx Xxxxx Xxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxx xxxx, xxxx Xxx xxxxxx Xxxxxx xxx Xxxxxx xxxxxxxx xxxxx xxx. xxxxxxx.

Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxx, xxxx xxx xxxx XxxxxxxxxxxxxXxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx.

d) Sonderausgabenabzug bei Eheleuten

Beide Ehegatten sind unmittelbar begünstigt

Xxx Xxxxxxxxx, xxx xxxxx xx Xxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxx xxxxxxxx xxxxx, xxxx Xxxxxxxxx: Xxxx xxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xx. Xxxxx xxxx xxx xxxxx Xxxxxxxxx xxx XxxxxxxxXxxxxxx xxx xx x.xxx XXX xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxx xxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxxx xxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxx Xxx. x Xxxx x XXxXx.

Nur ein Ehegatte ist unmittelbar begünstigt

Xxx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxx xxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx XxxxxxxxXxxxxxxxxxxxx xxx x.xxx XXX xxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xx. Xxx xx xxxxxx Xxxxxxxxxxxxx xxxx xxxxxxx xxx xxx xxxxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxx xxxxx xxx xxx Xxx. x Xxxx x XXxXx.

XXXXXXX: Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx: xxxxxxxxx Xxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xx Xxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx "Xxxxxx Xxxxxxxxxxxxxxx"x, xxxxxx xxxxx xxxxxxxxxxx XxxxxxxxXxxxxxxxx xxx xxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx x xxxxxxxx xxx xxxxxx Xxxxxxxxxx x xxx xx xxxxxxxxxx x.xxx XXX xxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx xxx Xxxxxxxx xxx "xxxxxxxxx" xxxxxxxxxxxxxxxx, xxxx xx xxxx xxx XxxxxxxxxXxxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx, xxxx xxxx xxx XxxxxxxxXxxxxxx xxxxx xxx Xxxxxxx xxxx xxxx xxxxxx. Xxxx Xxx xxxxxxx xxxxxxxxx xxxxxxxx, xxxx Xxx xxxxx Xxxx xxxxx Xxxxxxxxxxxxx xxx xx XXX xx xxx XxxxxxxxXxxxxxx xxxxxxxxx.

e) Wie Sie den Sonderausgabenabzug beantragen

Xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxx Xxxxxxxxx xx XxxxxxxxXxxxxxxxxx xXxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx "Xxxxxx Xxxxxxxxxxxxxxx". Xxxx xxxxx Xxxxxxxxx xxx xxxx xxxxxx "Xxxxxx Xxxxxxxxxxxxxxx" xxxxxxxxx.

Xxx xxxxxxxxxxx XxxxxxxxXxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxxxxxx xxxxxx, xxx Xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx Xxx xxx "Xxxxxx Xxxxxxxxxxxxxxx" xx Xxxxxxxx xxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx xxxx XxxxxxxxXxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx Xxx xxxx xxxx xxx xxxx Xxxxxxxxx xxxxxxx xxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxXxxxxx: Xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx.

xxxxxx