Aufwendungen im Zusammenhang mit Renten und Pensionen sind als Werbungskosten absetzbar, und zwar gegen Nachweis in tatsächlicher Höhe oder ohne Nachweis mit einem Pauschbetrag.

1. Werbungskosten-Pauschbeträge

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Bei Leibrenten: 102 EUR

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Bei Versorgungsbezügen: 102 EUR

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Bei Bezügen aus einem Pensionsfonds für Bestandsrentner: 102 EUR zzgl. Zuschlag

Xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxx xxx XXX xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxx xxxxx.

Xxxx xxxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx, xxx xxxxxx xxxx Xxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxx xxx. Xxxxxxxxxxxxxxx xxxxxxxx xxxx x xxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxxxxxx x xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxxxxx xx xx Xx. xx XXxXx, xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. xxx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx:Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx .

Bei Betriebsrenten vor Erreichen der Altersgrenze: 1.000 EUR

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Xx xxx Xxxx, xx xxx Xxx xx Xxxxx xxx xxxxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx, xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx xx xxxxxx Xxxxx xxxxxxxx. Xx xxx Xxxxxxx xx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxx xxxxx Xxxxxxxxx xx xxx xx. Xxxxxxxxxx. Xxxxx xxxxxx Xxxxxxxxxxxx xxxxxx xxx xxx xxxx xxxxxx Xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx.

2. Werbungskosten gegen Nachweis

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Beiträge zur Gewerkschaft

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Beratungs- und Prozesskosten

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  • Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxx xx xxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx.
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Steuerberatungskosten

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  • Xxxxxxxx xxx Xxxxxx xxx XXX xxx xxx XXX, xxxxxxx Xxx xxxxx xxx XXX xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx Xxxx xxxxxx xxxxxx xxx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx.

Schuldzinsen

Xxxxxxxxxxxx xxx Xxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxx xxxxxx Xxxxxx xxxxxxxxx xxx xxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx, x. X. Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx, xxx xxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxx xxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx, xxxxxx xxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxxxxxxxx xxxx. Xxx xxxx xx xx xxxxxx Xxxxx! xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Kontoführungsgebühren

Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx. Xx xxxxx xxx xxxxxxx Xxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxx xxx xxxxxxx xxxxx xxxxx xxxx xxxxxxx.

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Fortbildungskosten

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3. Aufwendungen als vorab entstandene Werbungskosten

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Xxxxxx Xxxxxx xxx xxx Xxxxxx:

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4. Aufwendungen als nachträgliche Werbungskosten

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Xxxxxx Xxxxxx xxx xxx Xxxxxx:

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5. Aufwendungen für eine Nebentätigkeit

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Xxxxxx Xxxxxx xxx xxx Xxxxxx:

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6. Rentenbeiträge als Werbungskosten absetzbar?

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