Renten aus der gesetzlichen Rentenversicherung müssen seit 2005 zu 50 % und mehr und ab 2040 sogar in voller Höhe versteuert werden. Und das, obwohl die Beiträge häufig aus versteuertem Einkommen geleistet wurden. Die Frage ist daher, ob die neue Rentenbesteuerung zu einer Doppelbesteuerung führt, die verfassungswidrig sein müsste. Doch Bundesfinanzhof und Bundesverfassungsgericht bleiben dabei: Verfassungsmäßig in Ordnung.

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Drastische Besteuerung bei Erwerbsminderungsrenten verfassungsgemäß

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