Es gab in den letzten Jahren eine Reihe von Klagen, um die hohe Besteuerung der Renten zu vermeiden. Doch weder der Bundesfinanzhof noch das Bundesverfassungsgericht haben das System der Rentenbesteuerung für verfassungswidrig gehalten. Der Gesetzgeber habe nun einmal einen breiten Spielraum bei der Festlegung der Rahmenbedingungen für die Einkommensteuer - und diesen hat er in noch zulässiger Weise ausgenutzt. Nun gab es zwei neue Verfahren vor dem BFH. Am 31. Mai 2021 hat der BFH seine beiden Urteile zur möglichen Doppelbesteuerung von Renten veröffentlicht; sie datieren vom 19. Mai 2021. Dazu vorweg: Ja, eine Doppelbesteuerung ist möglich. Aber: Sie ist nach wie vor vom Steuerbürger nachzuweisen. Steuerrat24 hat die aktuellen Entscheidungen für Sie analysiert und gibt Ihnen Handlungsempfehlungen. Vor allem stellen wir Ihnen einen Mustereinspruch sowie ein Berechnungsschema zur Ermittlung einer möglichen Doppelbesteuerung vor.

1. Hintergrund

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2. Der Fall "Rentenjahrgang 2007"

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3. Der Fall "Rentenjahrgang 2009"

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4. Nachweispflicht liegt bei den Steuerzahlern

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5. Wer ist von der Doppelbesteuerung betroffen?

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6. Berechnung einer möglichen Doppelbesteuerung

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7. Mustereinspruch und Berechnungsschema

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