Schweiz: Einzahlungen und Leistungen aus Schweizer Pensionskassen

Zur steuerlichen Behandlung von Einzahlungen und Leistungen aus Schweizer Pensionskassen nach dem Alterseinkünftegesetz erläutert die OFD Karlsruhe ausführlich die neuen Regeln ab 2005 (Verfügung vom 17.1.2014, S 2255 A - St 133).

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1. Einordnung der Pensionskassen

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Auszahlungen grundsätzlich steuerpflichtig

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Keine Steuerbefreiung

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2. Pensionskassen, die vor dem 1.1.1985 gegründet wurden

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Die Pensionskasse wurde 1984 geschlossen: Ertragsanteil

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Die Pensionskasse wurde 1984 ins BVG überführt: Besteuerungsanteil

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3. Einkäufe in die Pensionskasse

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Öffnungsklausel

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4. Behandlung von Auszahlungen im Freizügigkeitsfall

a) Rechtslage in der Schweiz

Freizügigkeitsleistung

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Zufluss

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b) Rechtslage in Deutschland

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Erneute Arbeitsaufnahme in der Schweiz

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Keine erneute Arbeitsaufnahme in der Schweiz

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c) Praktische Umsetzung

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Überwachungsfälle

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5. Steuerermäßigung nach § 34 EStG

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6. Begünstigte Verwendung von Einmalauszahlungen

Billigkeitsregelung

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3-Monatszeitraum

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Aber: Kein SA-Abzug

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7. Rückzahlung des Vorbezugs an die Pensionskasse

Vorbezug steuerpflichtig

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Rückzahlung = neuer Beitrag

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8. Schuldrechtlicher Versorgungsausgleich

a) Rechtslage in der Schweiz

Ausgleichsberechtigter: Eigener Anspruch

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Verwendungsmöglichkeiten

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b) Besteuerung nach dem Einkommensteuergesetz

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Behandlung beim ausgleichsverpflichteten Ehegatten

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Behandlung beim ausgleichsberechtigten Ehegatten

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9. Öffnungsklausel

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Zeitliche Anwendungsregelung

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10. Vertrauensschutzregelung

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11. Anwendungsregelung

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