Ausgaben für die Zukunftsvorsorge sind als Sonderausgaben absetzbar. Seit 2010 gibt es vier Gruppen: Beiträge zur Altersvorsorge, zur Kranken- und Pflegeversicherung, zu anderen Versicherungen und zu Riester-Verträgen. Hier erfahren Sie die Einzelheiten bezüglich der Beiträge zur Altersvorsorge.

Vordrucke zum Abzug von Vorsorgeaufwendungen

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2. Beiträge zur Altersvorsorge

a) Was zählt zur Altersvorsorge?

(1) Beiträge zur gesetzlichen Rentenversicherung

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(2) Pauschalbeiträge des Arbeitgebers bei geringfügiger Beschäftigung (Minijob)

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(3) Beiträge zu berufsständischen Versorgungseinrichtungen

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(4) Beiträge zu landwirtschaftlichen Alterskassen

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(5) Beiträge zu privaten Basis-Rentenversicherungen (sog. "Rürup"-Rente)

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(6) Beiträge zur Berufsunfähigkeitsversicherung

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b) Wie sind Beiträge zur Altersvorsorge steuerlich absetzbar?

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c) Wie werden die abzugsfähigen Beiträge zur Altersvorsorge ermittelt?

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(1) Was ist bei Angestellten absetzbar?

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(2) Was ist bei Beamten und rentenversicherungsfreien Personen absetzbar?

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(3) Was ist bei GmbH-Gesellschafter-Geschäftsführern absetzbar?

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(4) Was ist bei Selbstständigen absetzbar?

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(5) Was ist bei Künstlern und Publizisten absetzbar?

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d) Wie werden Beiträge zur privaten Basis-Rentenversicherung berücksichtigt?

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Neue Günstigerprüfung für Rürup-Beiträge

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Wie hoch ist der maximal abzugsfähige Betrag für einen Rürup-Vertrag?

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e) Wie werden freiwillige Beiträge zur Rentenversicherung berücksichtigt?

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f) Beiträge zur Altersvorsorge als Werbungskosten abziehbar?

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