Im neuen Doppelbesteuerungsabkommen mit der Türkei gibt es eine wichtige Änderung bei der Rentenbesteuerung: Eingeführt wurde ein begrenztes Besteuerungsrecht für Renten im Quellenstaat. Also darf Deutschland Renten, die in die Türkei gezahlt werden, mit einem Steuersatz von höchstens 10 % der Bruttorente versteuern, wobei allerdings ein Freibetrag von 10.000 EUR jährlich zu berücksichtigen ist. Die Steuerregeln erläutert das BMF-Schreiben vom 11.12.2014.

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1. Begrenztes Besteuerungsrecht für Renten

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2. Wohnsitz in Deutschland und Renten aus der Türkei

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a) Renten und Ruhegehälter

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Beispiel: Rente aus der Türkei

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b) Ruhegehälter aus dem türkischen öffentlichen Dienst

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3. Wohnsitz in der Türkei und Renten aus Deutschland

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Was alles sind beschränkt steuerpflichtige Alterseinkünfte?

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Wie wird das Besteuerungsrecht aufgeteilt?

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Welches Finanzamt ist für beschränkt steuerpflichtige Rentner zuständig?

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a) Renten ohne Steuerabzug in Deutschland

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Beispiel: Nur Bezug von Renten

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b) Betriebsrenten mit Lohnsteuerabzug

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c) Renten ohne Steuerabzug und Betriebsrenten mit Lohnsteuerabzug

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Beispiel: Bezug von Renten und Betriebsrenten - ohne Antrag auf Lohnsteuerfreibetrag

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Beispiel: Bezug von Renten und Betriebsrenten - mit Antrag auf Lohnsteuerfreibetrag

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d) Ruhegehälter aus dem öffentlichen Dienst

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4. Antrag auf unbeschränkte Steuerpflicht

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Beispiel: Antrag auf unbeschränkte Steuerpflicht

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5. Gesetzliche Regelung

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Artikel 18 DBA-Türkei - Ruhegehälter

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Artikel 19 DBA-Türkei - Öffentlicher Dienst

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