Bei einer Rentennachzahlung für mehrere Jahre können Sie von einer Steuervergünstigung profitieren, der sog. Fünftelregelung. Was die Besteuerung des Nachzahlungsbetrages angeht, ist seit 2005 zu unterscheiden zwischen Renten aus der gesetzlichen Rentenversicherung und solchen aus einer privaten Rentenversicherung.

1. Steuervergünstigung für die Rentennachzahlung

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2. Besteuerung der Rentennachzahlung aus der Basisversorgung

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a) Nachzahlungen vor 2005

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b) Nachzahlungen ab dem 1.1.2005

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3. Besteuerung der Rentennachzahlung aus einer privaten Rentenversicherung

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4. Besteuerung der Nachzahlung von Versorgungsbezügen

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5. Zinsen auf die Rentennachzahlung

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6. Rentennachzahlung bei Kindern

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7. Rückwirkende Bewilligung einer Erwerbsminderungsrente

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