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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  • xx Xxxxx xxxx xxx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx.

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4. Vorsorgepauschale bei Auslandsbeschäftigten

Xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx Xxx Xxxxx xxxxxx xxxx xxxx xxxxxxxxxxxxx xxx xxx XXxXx xxx xxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx.

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

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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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xxx .....

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