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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Xxxxxxxx:
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Xxxxxxx:
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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

Xxx Xxxxxxxxx xxx xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxx xxx. Xx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx xxx xxxxx xxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx.X. Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxx xxx xxx xxxxx XxxxxxxxxXxxxxxx xxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

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3-Monatszeitraum

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Aber: Kein SA-Abzug

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx.

7. Rückzahlung des Vorbezugs an die Pensionskasse

Vorbezug steuerpflichtig

Xxxx xxx XXX xxx xx xx xxx Xxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx XXX xxxxx xxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxx. Xxxxx Xxxxxxxxxx xxxxx Xxxxxxxx xxxxxx xxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxxx xx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx.

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Rückzahlung = neuer Beitrag

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8. Schuldrechtlicher Versorgungsausgleich

a) Rechtslage in der Schweiz

Ausgleichsberechtigter: Eigener Anspruch

Xxx xxx Xxxxxxxxxxxx xx xxxx Xxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxx xxx xxxxxxxxxxx XxxxxxxxxxxxxXxxxxxxx, xxxxxxx xxxx xxx xxxxxx Xxxxxxxx xxxxx xxxxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxx. Xxxx Xxx. xx xxx xxxxxxxxxxxxxxx XXX x.X. xxx Xxx. xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx x XXX x xxx Xxx. xx XXX xxxxxx xxx xxxx xxx Xxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxxxxx.

Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxx xxxxx xxxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxxx xxxx xxxx xxx Xxxxxxx xxxxxxxxxx. Xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxx, xxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xx xxxxxx Xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx.

Verwendungsmöglichkeiten

Xxx Xxxxxx, xxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxx, xxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx.X. xxxx xxxxx Xxxxxxxxx Xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx.X. xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx.

b) Besteuerung nach dem Einkommensteuergesetz

Xxx xxxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxx xxxxx xx xxxxx Xxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxx Xxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxxxx. Xxxxx xxxxxxx xxxx xxx Xxx xxx Xxxxxxxxxxx xxxxxx, xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxx xxxxxxx xxx. xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxx xxxxxxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx:

Behandlung beim ausgleichsverpflichteten Ehegatten

Xxx xx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xx xxxxxxxxxx. Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xx xxxx Xxxxxxxxx xxxxxx Xxxxxxxxxx xx xxxxxxxxxx, xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xx Xxx. x Xx. xx XXxXx.

Behandlung beim ausgleichsberechtigten Ehegatten

Xxxxxxxxxxxxxx Xxxxxxx

Xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx. Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxxx xx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx. Xxx xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxx xx xxxxxxx xxxxxxxx xx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx Xxxx x XXxXx.

Xxxxxxxxxxxxxxxxxxx

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xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx

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Xxxxxxxx
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Xxxxxxx:
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9. Öffnungsklausel

Xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx x xxx. xxxxxxxxxxxxxxxx xxx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx Xxxx x XXxXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx xxx, xxxx xx xxxxxxxxxxxxxx xx xxxxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx xxxxxxxxxx xxxx Xxxxxx xxx xxx xx.xx.xxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx.

Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxxxxx Xxxxxxxxx xxx Xxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xx xxx xxx xxxxxxx xxxxxx x"XxxXxxxxxx"x. Xxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxx xxxxxxx xxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxx xxx, xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxx, xx xxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xx xxxxxx Xxxxxxx xxxx xxxx xxx "XxxxxXxxxxxx", xxxxxxx xxx xxxxxx xxxxxxxxx "XxxXxxxxxxx" xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xxxxxx xx XX XXxxXxxxxxxx, Xx xxxx.

Zeitliche Anwendungsregelung

Xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxx xxx "XxxxxXxxxxxx" xxx, xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xx xxxxx xxxxxxx Xxxxxxx xxxxxxxx.

Xxx xxx Xxxxxxxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxx Xxxx xxx Xxxxx xxxx xxx "XxxxxXxxxxxx" xx xxxxxxxxx. Xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xx xxx Xxxxxxx, xx xxxxx xxxx xxx "XxxxxXxxxxxx" xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xx xxx. xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx. Xxxx Xxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxx xxxx, xxxx xxxx xxxxxx Xxxxxxxxxxxx xx.X. xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx XXXxXxxxxxxxxxxxxx xxx xxxxxxxxxx xxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx "XxxXxxxxxx" xxx Xxxxxxxxxxxxxxx xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, x.x.X., Xx xxx xx xxxxxxxxxxxxxx Xxxxxxxxxx.

10. Vertrauensschutzregelung

Xx Xxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxx xxx x.x.xxxx xxxxxxxxx xxxxx xxx xxx Xxxxxxxxxx xxxx xx Xxxx xxxx xxxxxxx xxx, xxxxxx xxx XXX, xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxx xxxx xxxxxxxxx. Xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx.

Xxxx xxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxx. Xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxx xxxxxxxxxx xxxxxx.

11. Anwendungsregelung

Xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxx xx xxxxx xxxx xxxxxxx Xxxxxxx xxxxxxxxxx. Xxxxxx xxxxxx Xxxxxxxxxx Xxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxx "xxxxxxxxxx" Xxxxxxxxxx xxxxxx Xxxxxxxxxx xxxx xx xxx Xxxx xxxx xxxxxxxxxx.

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