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 Kranken- und Pflegeversicherung.

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3. Beiträge zur Kranken- und Pflegeversicherung

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a) Welche Beiträge sind begünstigt?

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b) Welche Personen sind begünstigt?

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Verbesserung auch für Selbstständige, Rentner und Pensionäre?

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c) Regelung für gesetzlich Krankenversicherte

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d) Regelungen für privat Krankenversicherte

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Wie wird der nichtabziehbare Beitragsanteil ermittelt?

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e) Zusatzbeiträge

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f) Praxisgebühren nicht als Sonderausgaben absetzbar (bis 2012)

Xxxxxxxx xxxxx xx Xxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxxxxxxxxxxxx Xxxxx xxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxx. Xxxxxxxxxxxxx xxx xx XXX xxxxxx. Xxx xxxx xxxxxxx xxxx Xxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxx. x XXX Xx. Xxxxx Xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx, xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxx xxx. xxxxx xxxxxxxx xx xxxxxxx. Xxxxx xxxxx xxx Xxxxxxx xxxx, xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxx xxxx xxxxxxxxxxx

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g) Vorauszahlung von Beiträgen für kommende Jahre

Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xx xxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxxxxxxxxxxx xx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xx xxx xxx xxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx, xxx xx Xxxxxx xxxx xxxxxxxx Xxxxx xxxxxxx xxxxxx xXxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxXx. Xxxx xxxxxx Xxxxxxxxxxxxxx xxxxx xx xxxx xxxxxxxxxxxxxx.

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h) Erhöhte Beiträge zur späteren Beitragsentlastung

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i) Beiträge zu einer Anwartschaftsversicherung

Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXXx xxxxx xxxx Xxxxxxxx xx Xxxxxxxx, xxx xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx xxxx, xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, x X. Xxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxx, xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx, Xxxxxxxxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxx XX xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xx xx xxxxx xxxxxxxxx Xxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx xxxxxxxx Xxxxxxx. Xxxxxxxx xxx XX xxxxxxx xxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx. Xxx Xxxxx xxx, xx xxxx xxxxx Xxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx.

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Xxxxx Xxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, Xx. xxxx.

j) Freie Heilfürsorge

Xxxxx Xxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxx Xxxxxx. Xxxxx xxxxxxx Xxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx. Xxxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xx Xxxxxxxx xxxxxx. Xxx xxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx.

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k) Anrechnung von Beitragserstattungen

Xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxx xxx Xxxxxxxxx xxxxxxxxx, xxxx Xxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xx xxx xxxxxxxxxx, xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxx" xx xxxxxxxxxx xxx xxx xxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxx xxx Xxxxxxx.

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l) Bonusleistungen der Krankenkasse

Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxx, xx xxx xx xxxxxxx Xxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xx xx XXX X xxx Xxxxxxxxxxx.

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m) Verzicht auf Kostenerstattung zwecks Erhalt der Beitragserstattung

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n) Anrechnung von steuerfreien Zuschüssen

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o) Selbstbehalt, Zuzahlungen und Eigenbeteiligungen

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Zuzahlungen und Eigenbeteiligungen

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Eigenbeitrag für Wahlleistungen bei Beamten

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Xxxx xxxx: Xxxxxxxx xxxx Xxxxxx: Xxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxx.

Beitragserstattungen

Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxx. Xxx xxxxxx Xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxxx xx xxxxxx Xxxxxxxx xxxxx xxxxxxx xxxxx. Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxx xxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xXX XxxxxxxXxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxxxx.

Verzicht auf Kostenerstattung wegen Beitragserstattung

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p) Rechenkrux für Privatversicherte: Steuerersparnis oder Beitragsrückerstattung?

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q) Krankenbeiträge für den geschiedenen oder dauernd getrennt lebenden Ehegatten

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r) Krankenbeiträge für unterhaltsbedürftige Angehörige

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s) Krankenbeiträge für den Lebenspartner in eingetragener Lebenspartnerschaft

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t) Krankenbeiträge bei Einzelveranlagung von Eheleuten und Lebenspartnern

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u) Voraussetzung: Einwilligung zur Datenübermittlung

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v) Datenübermittlung: Wenn die elektronisch gemeldeten Daten falsch sind?

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w) Ausländische Krankenversicherungsbeiträge abzugsfähig?

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x) Vergleichbare Einrichtungen für Krankenvorsorge

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y) Doppelt versichert in gesetzlicher und privater Krankenversicherung

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