Es gilt der Grundsatz: Personen mit Wohnsitz in Deutschland haben für das abgelaufene Kalenderjahr eine Einkommensteuererklärung abzugeben (§ 25 Abs. 3 EStG). Diese allgemeine Abgabepflicht ist jedoch für Rentner und für Pensionäre durch besondere Vorschriften nicht ganz so streng anzuwenden.

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1. Wenn Sie nur eine Rente beziehen

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a) Jährliche Rentenerhöhungen in voller Höhe steuerpflichtig

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2. Wenn Sie Versorgungsbezüge oder Arbeitslohn haben

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3. Abgabepflicht trotz bisheriger Freistellung vom Finanzamt?

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4. Amtsveranlagung: Steuererklärung vom Finanzamt erledigen lassen

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