Wer aus gesundheitlichen Gründen nicht mehr oder nur eingeschränkt arbeiten kann, bekommt von der gesetzlichen Rentenversicherung oder einer privaten Berufsunfähigkeitsversicherung unter bestimmten Voraussetzungen eine Rente. Berufs- und Erwerbsunfähigkeitsrenten sowie Erwerbsminderungsrenten werden seit 2005 - anders als bisher - unterschiedlich versteuert, je nachdem, ob sie aus der gesetzlichen Rentenversicherung oder aus einer privaten Berufsunfähigkeitsversicherung stammen.

Vorab

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1. Besteuerung nach neuem Recht ab 2005

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a) BU- und EU-Renten sowie Erwerbsminderungsrenten aus der gesetzlichen Rentenversicherung

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Besteuerung nach altem Recht 2004

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Krasse Steuermehrbelastung gegenüber altem Recht

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b) BU- und EU-Renten aus einer privaten Berufsunfähigkeitsversicherung

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2. Drastische Besteuerung bei Erwerbsminderungsrenten verfassungsgemäß

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3. Rentenabschläge vor dem 60. Lebensjahr verfassungsgemäß

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4. Rente wegen Erwerbsminderung (Rentenbeginn ab 2001)

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Besondere Regelung für Behinderte

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5. Rente wegen Berufs- oder Erwerbsunfähigkeit (Rentenbeginn vor 2001)

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6. Rente mit 67: Erhöhung des Referenzalters ab 2012

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7. Verlängerung der Zurechnungszeit ab 1.7.2014

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8. Weitere Verlängerung der Zurechnungszeit ab 1.1.2018

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9. Rückwirkende Bewilligung einer Erwerbsminderungsrente

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Erwerbsunfähigkeitsrente fließt bereits mit Auszahlung als Krankengeld zu

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10. Riester-Förderung auch bei voller Erwerbsminderung

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11. Hinzuverdienstgrenzen bei Bezug einer Erwerbsminderungsrente

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12. Fortbestand der Beschäftigung bei Bezug einer Erwerbsminderungsrente

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Befristete Rente wegen Erwerbsunfähigkeit begründet Anspruch auf Arbeitslosengeld

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13. Schließen einer Sicherungslücke ab 2017

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