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

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1. Vorsorgeaufwendungen: Überblick

a) Die vier Gruppen der Altersvorsorgeaufwendungen

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b) Für den eiligen Leser: Eine Kurzfassung

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(1) Beiträge zur Altersvorsorge

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(2) Beiträge zur Kranken- und Pflegeversicherung

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(3) Beiträge zu anderen Versicherungen

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(4) Beiträge zu Riester-Verträgen

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(5) Günstigerprüfung

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c) Wie Sie Ihre abzugsfähigen Vorsorgeaufwendungen ermitteln


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d) Was Sie zum Abzug von Versicherungsbeiträgen wissen sollten

Versicherungsbeiträge sind im Jahr der Zahlung absetzbar

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Versicherungsbeiträge bei Eheleuten

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Auch Beiträge für ausländische Versicherungen können absetzbar sein

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Eine Lohnsteuerermäßigung für Versicherungsbeiträge ist nicht möglich

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e) Wie Beitragserstattungen und steuerfreie Zuschüsse berücksichtigt werden

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f) Was Sie bei steuerfreien Einnahmen wissen sollten

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g) Versicherungsbeiträge bei Beschäftigung im Ausland

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h) Sonderausgabenabzug auch für beschränkt steuerpflichtige Arbeitnehmer

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i) Was Sie bei steuerfreien Einnahmen wissen sollten

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