Rentenbesteuerung: Wie die verschiedenen Alterseinkünfte besteuert werden

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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a) Lebenslange Leibrenten

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• Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxx, xxx xxx xxxx xxxxxxxxxx xx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxx xxxxxxxxxx, xxxx xxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxx Xxxxx xxxxx x xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxxxxxxxx xxxxx, xxx. xxxxxxxxxxxxxxxx xxx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx Xxxx x XXxXx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxx xx Xxxxx xxx xxx xxxxxxx xx Xxxxx xxxx xxxx Xxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx XXXx xxxx XXXxXxxxxx xx Xxxxx xxx xxx XXX xxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxx xxx xxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxx xx xxxxxx Xxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx XXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

XXXXXXXXX: Xxxxxx Xxxxxxxxxx xxxx xxx Xxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx. xxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxx xx xxxxxx Xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx.

b) Abgekürzte Leibrenten

Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxx Xxxxxx, xxx xxxx xxxxxxxxx xx xxx Xxxxx xxxxx Xxxxxx xxxxxxxx xxxx, xxxxxx xxx xxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx. Xxx xxxxxx xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxx, xxxxxxxxxx xxxx xxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx. Xxxxx xxx xxxxxxxxxx Xxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx.

Xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx

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• Xxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx.
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• Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xXXXx, xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxx.

XXXXXXX: Xxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xx xxxx xxxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxx xx. Xxxx xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxx Xxxxxxx xxxx Xxxxxxxxxxx, Xxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxx xxx xx xxx Xxxxxxx xx xxxxxx Xxxxxx xxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxx xxxxx xxx xxxxx Xxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxx xxxxxxxxxx xxxxxx xX xx.x Xxx. x XXxXx.

Xxxxxxxx:
Xxxx Xxxxxxx xxxxxxx xxxx xxxxxx xx. Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxxxx, xxx xxx xxx xx. Xxxxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxx xxxxxxxx xxxx xx Xxxxx.

Befristung und Verlängerung der Rente

Xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxx xxxx xxxx Xxxxx xxxxxxxx xxx xxxxxx xxx. xxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxxx xx xxxx xxxxx xxxxxxx xx xxxx xxxx xxxxxxxxxxx Xxxxxxxxx, xx xxxxx xxxxx Xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxx. "Xx xxxxxx Xxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxx xxxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXX Xxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxxx.

XXXXXXX: Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxx Xxxxx x x xxx Xxxxxxxxxxxxxx. Xxxx xxx Xxxxx xxxxxxxxxxxxx xx xxxxxxx xxxx Xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xx xxx xxxxxxx Xxxx xxx x x xxxxxxxxxxx. Xxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xx xxxx Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xx xxx x. Xxxx xx x.

Tod vor dem Ende der Vertragslaufzeit

Xxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxxxxxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxx xxxx xxx Xxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx. Xxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxx Xxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

6. Renten aus Lebensversicherungen: Unterschiedsbetrag

Xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxx x.x.xxxx xxxxxx xx xxxx xxx Xxxxxxxxxxx xxx xxx Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx, xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx xxxxxx xxxxxx Xxxxx xxx. Xxxx xxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxx "xxxxxx xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx" xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

Xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxx xxxx xxx xx. Xxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxx Xxx xx Xxxxxx xxx Xxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx, xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxx xx Xxxxxxxx, xxxx

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• xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx, x.x. Xxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx.
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Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx xxx xx Xxx. xx Xxxx x XXxX xxxxx:

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Xxxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxxx, xxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx, x. X. xxxxxxxxxxx Xxxxxxxxxx, Xxxxxxxxxx.

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• Xxx Xxxxxxxx xxxxxxxx Xxxxx xx xxx Xxxxxxxxx xx, xx xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xx xxxxxxx xxxxx.
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• Xxxxxxxxx xxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx. Xxx Xxxxxx xxxxxx xx xxx Xxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxx x.X. xxxxxxx xxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxx.

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Xxxxxxx Xxxxxxxxxxxxx:

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7. Lebensversicherung: Vorsicht Falle bei begünstigten Altverträgen vor 2005

Xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxx xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxx xxx "xxxxx" Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXXxxxxxxXxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxx xxxxxxx xxxx xxxxx xx. Xxx xxxxx xxxxxxxx, xxxxx xxxx xx xxxx Xxxxxxx.

Hintergrund

Xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xXxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxxxx xxx xxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxx, xxxx

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Das sensationelle BFH-Urteil

Xxxxxxx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxx xxxxxxx xxxx xxx Xxxxxx xxxxxxxxxx, xxxx xx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXXxxxxxxXxxxxxxxxxxx.

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Finanzämter sperren sich

Xx xxxx xxxxxx xxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx XXXxXxxxxx x xxxxxx xxxxxxxxx x xxxx xxxx xxxxx xxxx Xxxxxx xxxxx xxxxxxxx. Xxx xxxxxx: Xxxx xxx Xxxxxx xxxxx xxxx xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxx, xxx xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxx xxxxxxxxx. Xxx xxxxx xxxx:

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• Xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx, xxx xxxxxx, xxxxxx xxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx xxxxxxxx xxx XXXxXxxxxx xxxxxxxxxx xxxxxxx xxxxxxx, xxxxxx xxxxx xxxxxxxx xxx xx xxxxxxxx xXxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx.
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8. Renten aus berufsständischen Versorgungswerken: Öffnungsklausel

Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxx x xxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxxxx Xxxxx xx. Xxxx xxxxxxxx xxxxxxxxxxxx xxxxxx, Xxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxx, Xxxxxxxxxx xxx. Xxxx xxxx xxx xxx Xxxxx xxxx xxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxxx xxx XxxxxxxXxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xx xxx xxx Xxxxxxxxxxx xxx Xxxxx xxxx xxx. xxxxxxxxxxxxxxxx:

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxx.

9. Rentenabfindungen und Kapitalzahlungen

Xxx xxxx xxx xxxx, xxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx XxxxxxxxXxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx.

Xxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx:

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10. Steuerfreie Renten

Xxxxxxxx Xxxxxx xxxx xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxxx xx xxx "Xxxxxx X" xxxxx xxxxxxxxx xxxxxx:

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