Bei der Besteuerung von Renten und Pensionen beginnt im Jahre 2005 ein langer Weg mit jährlich neuen Regeln, auf dem sich die Besteuerung einander annähert: Der bisherige geringe Steueranteil von Renten wird schrittweise angehoben und die bisherigen Steuervorteile von Pensionen und anderen Alterseinkünften werden schrittweise abgebaut. Ziel ist die volle Steuerpflicht aller Alterseinkünfte im Jahre 2040. Hier sehen Sie die unterschiedlichen Steuerregeln für die verschiedenen Alterseinkünfte.

1. Die Steuervorzüge für Alterseinkünfte im Überblick

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2. Renten der Basisversorgung: Besteuerungsanteil und Rentenfreibetrag

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3. Versorgungsbezüge: Versorgungsfreibetrag und Zuschlag

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Versorgungsbezüge und Arbeitslohn in einem Jahr

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Betriebsrente vor Erreichen der Altersgrenze

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Betriebsrente nach Übertragung auf einen Pensionsfonds

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Besonderheit bei Versorgungsbezügen für Abgeordnete

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4. Andere Alterseinkünfte: Altersentlastungsbetrag

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Altersentlastungsbetrag auch für Kapitalerträge?

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Altersentlastungsbetrag für Riester-Rente

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Altersentlastungsbetrag für Renten aus Pensionskasse oder Direktversicherung

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5. Renten aus privaten Versicherungen: Ertragsanteil

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b) Abgekürzte Leibrenten

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Befristung und Verlängerung der Rente

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Tod vor dem Ende der Vertragslaufzeit

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6. Renten aus Lebensversicherungen: Unterschiedsbetrag

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7. Renten aus berufsständischen Versorgungswerken: Öffnungsklausel

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8. Rentenabfindungen und Kapitalzahlungen

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9. Steuerfreie Renten

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