Beiträge zur Renten-, Kranken- und Pflegeversicherung werden nach Ablauf des Jahres im Rahmen der Steuerveranlagung als Sonderausgaben abgezogen. Doch bei Arbeitnehmern werden diese Beiträge auch schon während des Jahres vom Arbeitgeber beim monatlichen Lohnsteuerabzug steuermindernd berücksichtigt. Durch die sog. Vorsorgepauschale wird der Steuerabzug geringer und das Nettogehalt höher. Hier erfahren Sie die Einzelheiten zur Vorsorgepauschale ab 2010.

1. Vorsorgepauschale in der Steuerveranlagung

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2. Vorsorgepauschale im Lohnsteuerabzugsverfahren

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a) Wie sich die Vorsorgepauschale zusammensetzt

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b) Die Mindestvorsorgepauschale

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c) Berechnung der Vorsorgepauschale

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d) Keine Günstigerprüfung mehr mit der Regelung 2004

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e) Einkommensteuervorauszahlungen

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f) Sonderausgaben-Pauschbetrag

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g) Lohnsteuer-Jahresausgleich durch den Arbeitgeber

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3. Pflicht zur Abgabe einer Steuererklärung wegen Vorsorgepauschale?

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4. Vorsorgepauschale bei Auslandsbeschäftigten

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Teilbetrag für die Rentenversicherung

Xxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxx x xxxxxxxxx xxxxxxxxx x xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx.

Teilbetrag für eine Kranken- und Pflegeversicherung

Xxx Xxxxxxxxxx xxx xxx xx xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx. xx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx.

Sozialversicherungspflicht in Deutschland und parallel in einem anderen Staat

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxx xx xxxxx xxxxxxx Xxxxx xxxxxxxxxxxxx Xxxxxx xxx xxx. xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx, xxxx xxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxxx. Xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx. xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx.

Lohnsteuerbescheinigung

Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxxxxx xxxxxx, xxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xXxx. xx, xxx. Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXx. xxx xxxx xxxx xxxxxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xXxx. xx, xxx xx xxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xXx. xxx xxxx xxxx xxx Xxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx: Xxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.

5. Gesetzliche Grundlage

§ 39b EStG - Durchführung des Lohnsteuerabzugs für Arbeitnehmer

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Xxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxxxxx x xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx x xxx x xxxxx xx xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx x xxx x xxxx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxx x xxx Xxxxxx xx Xxxxx xxx xx x xxx Xxxxxxxxxxxx, xxxxxxxxxx x.xxx Xxxx xx xxx Xxxxxxxxxxxxx X, XX, XX, X, XX xxx xxxxxxxxxx x.xxx Xxxx xx xxx Xxxxxxxxxxxx XXX xxxxxxxxxx.

xxx .....

Xxx xxxxxxxxx Xxxxx xx Xxxxx xxx xx xx Xxxxxx x xxx x Xxxxxx x xxx xxx xxx Xxxxxxxxx xxx Xxxxxx x xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx x Xxxx x Xxxxxx x xxxxxxxxxxxxx.

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