Für viele Rentner wurde bisher die Steuerakte nach Eintritt in den Ruhestand geschlossen. Doch aufgrund des neuen Alterseinkünftegesetzes werden künftig mehr Rentner (wieder) von der Besteuerung erfasst und müssen sich mit den neuen, komplizierten Besteuerungsregeln beschäftigen. Auch für Pensionäre gelten neue Steuerregeln. Nachdem Sie im ersten Teil die Besteuerung der einzelnen Alterseinkünfte kennen gelernt haben, bekommen Sie hier Auskunft auf Ihre Fragen rund um die Steuererklärung.

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1. Wann müssen Rentner und Pensionäre eine Steuererklärung abgeben?

a) Das gilt für Rentner

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b) Das gilt für Pensionäre und Noch-Berufstätige

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2. Wie erfährt das Finanzamt von Rentenzahlungen?

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3. Was können Rentner und Pensionäre als Werbungskosten absetzen?

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4. Wann können Pensionäre vom Härteausgleich profitieren?

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5. Wer kommt in den Genuss des Altersentlastungsbetrages?

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6. Wie werden Vorsorgeaufwendungen berücksichtigt?

a) Vorsorgeaufwendungen gegen Nachweis

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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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7. Wie werden andere Sonderausgaben berücksichtigt?

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8. Welche außergewöhnlichen Belastungen kommen in Betracht?

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9. Steuervergünstigung für haushaltsnahe Dienste und Handwerker

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10. Rentennachzahlungen für mehrere Jahre

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