Bei der Basis-Rente bzw. Rürup-Rente handelt es sich um eine kapitalgedeckte private Leibrentenversicherung - auch um einen Fondssparplan - mit extrem restriktiven Bedingungen. In Teil 2 der Beitragsserie geht es um die steuerliche Förderung der Beiträge. Hier geht es zum Teil 1 (Allgemeine Hinweise) und zum Teil 3 (Steuerliche Behandlung der Renten).

x. Xxxxxxxxxxxxxx xxx Xxxxxx: Xxxxxxxxxxx

x. Xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx

x. Xxxx x: Xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx

2. Wie die Beiträge steuerlich gefördert werden

a) Höchstbetrag und Abzugssatz für Altersvorsorgebeiträge

Xxxxxxxxx xx xxxxx XxxxxxxXxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxxx: Xxx xxxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxx xxxx xxxxxxxxxx xxx xxx Xxxxx xxxx xxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxxxxx Xxxxxxxxxxx xxxxxx xx Xxxxx xxxx xxx xx x xxx xxxxxx xxx xxx Xxxxx xxxx xx Xxxxxx xxx xxxxxxx x Xxxxxxxxxxxxxx. Xxxxxxx xx xxxx x xxx xxxxx xxxx xx xxxx x xxxxxx xxxx xxx x xxx Xxxxx xxxxxxxxxx xxx xx Xxx. x XXxXx.

  • Xxx xxxx xxxxxx xxx Xxxxxxxxxxxxx xx.xxx XXX xxx. xx.xxx XXX xXxxxxxxxxxxxxx x Xxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xx Xxxx xxxx xxx Xxxxxxxxx xxx xx x xxx, xxxxxxxxxx xx.xxx XXX x xx.xxx XXX xxxx xxxx xx x xxx xx.xxx XXX x xx.xxx XXXx.
  • Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxx xxxxx xxxxxx XxxxxXxxxxx. Xxxx Xxxxxxxxxxxx, xxx xxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxxx xxx Xxxxxx.
  • Xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxxxx Xxxxxxxxx xxxxxx xxxx xxx xx x xxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxx xx.xxx XXX x xx.xxx XXX.
  • Xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxxxx Xxxxxxxxx xxxxxx xxxx xxx xx x xxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxx xx.xxx XXX x xx.xxx XXX.
  • Xx Xxxxx xxxx xxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXXxxxxxxxxx Xxxxxxxxxxxxx. Xxxxx Xxxxxxxxx xxxxxx xxxx xxx xx x xxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxxxxxxx.xxx XXX xxx. xx.xxx XXX.
  • Xx Xxxxx xxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxx xxxxxx xxxx xxx xxx xx x xxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxx xx.xxx XXX xxx. xx.xxx XXX.
  • Xx Xxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxx xxxxxx xxxx xxx xxx xx x xxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxx xx.xxx XXX xxx. xx.xxx XXX.xxxxxx
  • Xx Xxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxxxx Xxxxxxxxx xxxxxx xxxx xx xxx x xxxxxxxxxxxxxx xxx.

Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx

Xxxx

Xxxxxxx

xxxx

Xxxxxxxxxxxxxxxxxxx

Xxxx

Xxxxxxx

xxxx

Xxxxxxxxxxxxxxxxxxx

Xxxxxx

Xxxxxxxxxxxx

Xxxxxx

Xxxxxxxxxxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xx x

xx x

xx x

xx x

xx x

xx x

xx x

xx x

xx x

xx x

xx x

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xx x

xx x

xx x

xx x

xx x

xx x

xx x

xxx x

xxx x

xxx x

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

xx.xxx

Xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx.xxxxxxXx xxxx xxxx xxx xx.xxx XXX x xx.xxx XXXxxxxxxxx.xxx XXX x xx Xxxxxx x xxx.xxx XXX x xx,x x x xx.xxx,xx, xxxxxxxxxxx xx.xxx XXXx. Xxxxxx Xxxx xxxx xx Xxxx xxx Xxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, X X xxxxx xxx X X xxxxxx. Xxxxxxxxxx xxx xx xxxxxx xxxxxxxxxxx, xxxx xxxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxx xxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxx x xx. Xxxxxxxxxx xxxxxx xx xxxx xx Xxxxx xxxx xxx Xxxxx xxx xxx x xxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxxxxx x"Xxxxxxxxxxxxxxxxx"x xxx xxxxxxxxx Xxxxxx xxxxxxx.

b) Wie werden die abzugsfähigen Beiträge zur Altersvorsorge ermittelt?

Xxxxxxxx Xxx xx xxx Xxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxx: Xxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxx

c) Kürzung des Höchstbetrages bei nicht rentenversicherungspflichtigen Personen

Xxxx Xxxxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx. xxxxx xxxxxxxxxxxxxxxxxxxxxx xxxx, xxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xXxxxxxxXxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx Xxxxxx, XxxXxXxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx, XXxXxxxxxxxxx, Xxxxxxxxxxx. Xxx xxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxx xxxxxxx xxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

XXXXXXX: Xxx xxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx: xx,x xx xxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx, xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxx xx xxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xx Xxxxx xxxx xx xxxxx Xxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxx xx.xxx XXX.

Xxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxx xxx xxxxx xxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xx Xxxxx

  • xxxx: xx,xxxxxxxx xxx Xxxxxxx xxx xxxxxxx xx.xxx XXX
  • xxxx: xx,xxxxxxxx xxx Xxxxxxx xxx xxxxxxx xx.xxx XXX
  • xxxx: xx,xxxxxxxx xxx Xxxxxxx xxx xxxxxxx xx.xxx XXX
  • xxxx:xxxxxxxx,xxxxxxxx xxx Xxxxxxx xxx xxxxxxx xx.xxx XXX
  • xxxx: xx,xxxxxxxx xxx Xxxxxxx xxx xxxxxxx xx.xxx XXX

XXXXXXXXX: Xxx Xxxxxxxxx xxx xxxx xxxxx Xxxxxxxxx xxxxxxxxx xx xxxxxxx, xx xxx xx xxxxxxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx xxx. Xxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxxx xxxx xxxx, xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx.

Xxxxxxx xx XxxXxXxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx XXxXxxxxxxxxxx:

XxxXxXxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx XXxXxxxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxxxxxx xxxx xxxxxxx xxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxx xxxxxx xxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxx. Xxx Xxxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxx xxxx xxxxx xx, xx xxx xx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxx xxxxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxx. Xxxx XxxXxXxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxx xx xx xxx Xxxx, xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

d) Selbstständige, Rentner und Pensionären

Xx Xxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxx Xxx xxxx xxxxx, xxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxx xxxx XxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxxxx: Xx xxx xxxxxxx Xxxxxxx xxxxx xxx xxxx xxxxxxxxxx xxxxxx Xxxx, xx xxxxx xxx Xxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxx. Xx Xxxxxxxxxx xxxxxx xxxx xxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xx x xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx:

  • Xxxxxxxxxxx Xxxxxxxx xxxxxxx xx Xxxxx xxxx xxxxx Xxxxxxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxxxxxxxx, xxx xx xx x xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx.
  • Xxx xx Xxxx xxxx xxxxxx xxxxxxxxxx Xxxxx xxxx xxxx xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx x xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx xxxxxx.
  • XXXX: Xxxxxxxxxx xxxx xxx Xxxxx xxxx xxxxxxxxxxxxxx Xxxx xxxxxx. Xxxxxxx Xxxxxxx xxx xxxx xxxxxxxxx.

e) Berechnungsschema zur Ermittlung des Abzugsbetrages

Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxx Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxx xxxxxx xxxxxxxxx:

Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx

Xxx Xxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx

Xxx Xxxxxxxxxxxxxxxx: Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx

Xxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx

Xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx

Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx

Xxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxXxxxxx

Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx:

Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx. xxx x xxxx x xx

Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx

................... XXX

x ................... XXX

x ................... XXX

x ................... XXX

x ................... XXX

x ................... XXX

x ................... XXX

xxxxxx

x ................... XXX

x ................... XXX

xxx Xxxxxxxxxxxxx x

................... XXX

Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx

Xxx Xxxxxxx xXxxxxxxx: xx,x x xxx Xxxxxxxxxxxxx ...... XXX, xxx. xx.xxx XXXx x

xXxxxxxxx: xx,x x xxx Xxxxxxxxxxxxx ...... XXX, xxx. xx.xxx XXXx x

xx.xxx x xx.xxx XXX

.x. ....................XXX

.x. ....................XXX

xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx. xxxxxxxx

Xxx xxxxxxxxxx Xxxxxx xxx xxx xxx xxx

Xxxxx xx Xxxxx xxxx: xx x

Xxx Xxxxxxxxxxxx: xxxxx. xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

Xxx Xxxxxxxxx xxx Xxxxxxxx: Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx x xxxx x xx

x ................... XXX

................... XXX

................... XXX

.x. ....................XXX

.x. ....................XXX

Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx

x ................... XXX

xx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxx xxxxx: xx.xxx XXXx.

Xxxxxxxx: Xxxxxxxxxxx
Xxx xxxxx xxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxx x.xxx XXX xx,xx x xxx xx.xxx XXXx. Xxxxxxxxxxx xxxxxx Xxxxxxxxx xx xxxx xxxx XxxxxxxXxxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxx. Xxx xxx xx Xxxxx xxxx xxxxxxxxxx xxxxxxxxxx

xxxxxx

Xxx XxxxxxxXxxxx

Xxxx XxxxxxxXxxxx

Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx

Xxxxxxxxx xx xxxx "Xxxxxx"xXxxxxxxxxxxxxxxxxx

x.xxx XXX

x x.xxx XXX

x x.xxx XXX

x.xxx XXX

x x.xxx XXX

xx

xxx Xxxxxxxxxxxxx

xxx Xxxxxxxxxxxxx
Xxx xxxxxxxxxx Xxxxxx xxx xxx xxx xxx

Xxxxx xx Xxxxx xxxx: xx x

xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx

x xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

.x. x.xxx XXX

x x.xxx XXX

xx.xxx XXX

x.xxx XXX

x.xxx XXX

.x. x.xxx XXX

Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxx, x. X. xxx Xxxxxxxxxx xxx xx x

xxxxxxxx.xxx XXX

x.xxx XXX

x x.xxx XXX

x.xxx XXX

Xxxxxxxx: Xxxxxx
Xxx xxxxx xxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xx.xxx XXX, xxx Xxxxxxxxx xx xxxx XxxxxxxXxxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxx xxx, xxxxx xxx Xxxxxxxxxx xx Xxxxx xxxx xxxxxxxxxxxxxxx xxx:

Xxxxxxxxx xx xxxx XxxxxxxXxxxxxxxxxxxxxxxxx

x.xxx XXX

xxx Xxxxxxxxxxxxx

Xxxxxxxxxxxxx

xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx: xx,x x xxx xx.xxx XXX

x x.xxx XXX

xx.xxx XXX

.x. x.xxx XXX

xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx

Xxx xxxxxxxxxx Xxxxxx xxx xxx xxx xxx

Xxxxx xx Xxxxx xxxx: xx x

x xx.xxx XXX

x.xxx XXX

x.xxx XXX

Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx

x x.xxx XXX

Xxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxx
Xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx xx.xxx XXX, Xxxx Xxxxxxxx xxx Xxxxxxx xxx xxxxxxxx xx.xxx XXX. Xxxxx xxxxxx xx Xxxx xxxx xxxxxxx x.xxx XXX xx xxxx XxxxxxxXxxxxxxxxxxxxxxxxx xxx.

Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXxxx Xxxxxxxxx

Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXxxx Xxxxxxxxx

Xxxxxxxxx xx xxxx XxxxxxxXxxxxxxxxxxxxxxxxx xXxxx Xxxxxxxxx

Xxxxxxxxx xx xxxx XxxxxxxXxxxxxxxxxxxxxxxxx xXxxx Xxxxxxxxx

x.xxx XXX

x x.xxx XXX

x x.xxx XXX

x x.xxx XXX

xxx Xxxxxxxxxxxxx

Xxxxxxxxxxxxx

xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx: xx,x x xxx xx.xxx XXX xXxxx Xxxxxxxxx

x xx.xxx XXX

xx.xxx XXX

.x. x.xxx XXX

xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx

Xxx xxxxxxxxxx Xxxxxx xxx xxx xxx xxx

Xxxxx xx Xxxxx xxxx: xx x

xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXxxx Xxxxxxxxx

xxxxxxxxx.xxx XXX

xx.xxx XXX

xx.xxx XXX

.x. x.xxx XXX

Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx

x xx.xxx XXX

Xxxxxxxx: Xxxxxxxxxxxxxxx
Xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxx xx.xxx XXX xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx x.xxx xx xxxx XxxxxxxXxxxxxxxxxxxxxxxxx. Xxx xxx xx Xxxxx xxxx xxxxxxxxxx

Xxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx

Xxxxxxxxx xx xxxx XxxxxxxXxxxxxxxxxxxxxxxxx

xx.xxx XXX

x x.xxx XXX

xxx Xxxxxxxxxxxxx

xxx Xxxxxxxxxxxxx

x xx.xxx XXX

xx.xxx XXX

Xxx xxxxxxxxxx Xxxxxx xxx xxx xxx xxx

Xxxxx xx Xxxxx xxxx: xx x

x xx.xxx XXX

xx.xxx XXX

Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx

x xx.xxx XXX

xxxxxx

XXXXXXXXX: Xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxx Xxxxxxxxx xxx Xxxx xxxxx, xx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxx xxx xxxx Xxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxx. Xxx xxxxxx: Xxx Xxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx. Xxxxxxxxxxxxxxx xxxx xxx xxxx xxxx xxxxxxxxxxx Xxxxxx. Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xx xxxx Xxx xxx xxxx Xxxxxxxxxx xxxx xxx xxxx Xxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxx.

XXXXXXX:
Xxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx XxxxxxxXxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx xxx xxxx Xxx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxx Xxx xxxx xxxxxxxx xxxxxxx:

x XxxxxxxxxxxxxxXxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx XxxxxxxxxxxxxxxxxxxxxxxxxXXXx
x XxxxxxxxxxxxxxXxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xXXX
x XxxxxxxxxxxxxxXxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xXXXx
x XxxxxxxxxxxxxxXxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xXXXx
xxxxxx

f) Wie hoch ist der steuerwirksame Spielraum für eine Rürup-Rente?

Xxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxx, xx xx xxx Xxxxxxxxxxxxxxx xxxx xxxx XxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxx XxxxxxxXxxxxxxxxxxx xxxx xx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx xxxxxx Xxxxx xxx, xxx xx xxxxxxx Xxxxx xxxx xxxxxx Xxxxxxxxx x xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx x xx xxxxxx Xxxx xxxxxxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxx: Xxx Xxxxxxxxx x xxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx x xxxx xx Xxxxx xxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxxxx Xxxxxxxxx xxxxxx xxxx xxx xx x xxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxx xx.xxx XXX xxx. xx.xxx XXX.

Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxx XxxxxxxXxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx:

  • xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xx xx x xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxx xxxxxx xxxxxxxxx xx x Xxxxxxxxxxxxxx,
  • xxx Xxxxxxx xx xx,x x xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxx,
  • xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxx: xx xx,
  • xxxxxxxx xx xxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxx: xx xx. Xxxx xxxxx xx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

Xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx Xxx xxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxx:

Xx xxxx xxx Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxxx

Xxxxxxxxxxxxxxxxxxxxxxxxxxx

xx.xxx x xx.xxx XXX

Xxx Xxxxxxx xXxxxxxxxxxxxxx x Xxxxxxxx:

x Xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx:

xx,x x xxx Xxxxxxx .....................XXX, xxx. xx.xxx XXX xxx

xxxxxx

xxxxxx

.x. ................. XXX

Xxx Xxxxxxx xXxxxxxxx:

x Xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx:

xx,x x xxx Xxxxxxx .....................XXX, xxx. xx.xxx XXX xxx

xxxxxx

xxxxxx

.x. ................. XXX

xxxxxx

Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx. xxxxxxxx

xxxxxx

x ................. XXX

Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxx: xx x xxx

................. XXX

Xxx Xxxxxxxxxxxx xXxxxxxxxxxxxxx x Xxxxxxxx:

x Xxxxxxxxxxxx, xxx. Xxxxxxxxxxxxxxxxxxxxxxxx xxx

xxxxxx

.............. XXX

xxxxxx

xxxxxx

x XxxxxxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxxxxxx: x,xx x xxx

.............. XXX

.x. ................. XXX

x XxxxxxxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxxxxxx: x,xx x xxx

xxxxx xxxx: xx x xxx

.............. XXX

xxxxxx

.x. ................. XXX

xxxxxx

xxxxxx

Xxx Xxxxxxxxxxxx xXxxxxxxx:

x Xxxxxxxxxxxx, xxx. Xxxxxxxxxxxxxxxxxxxxxxxx xxx

xxxxxx

.............. XXX

xxxxxx

xxxxxx

x XxxxxxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxxxxxx: x,xx x xxx

.............. XXX

.x. ................. XXX

x XxxxxxxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxxxxxx: x,xx x xxx

xxxxx xxxx: xx x xxx

.............. XXX

xxxxxx

.x. ................. XXX

xxxxxx

xxxxxx

Xxx Xxxxxxxxxxxxxxxx:

x Xxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx

x Xxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx:

xxxxxx

.............. XXX

x .............. XXX

xxxxxx

xxxxxx

xxxxxx

xxxxxxxxx

xxxxx xxxx: xx x

x .............. XXX

.............. XXX

xxxxxx

.x. ................. XXX

Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx:

x Xxxxxxxxxxxxxxxxxxxxx xxx XxxxxXxx xxx

x Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx XX xxx x xxxx x xx

xxxxxx

.............. XXX

x .............. XXX

xxxxxx

xxxxxx

xxxxxx

xxxxxxxxx

xxxxx xxxx: xx x

x .............. XXX

.............. XXX

xxxxxx

.x. ................. XXX

xxxxxx

Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx.

Xxxxxx Xxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx.

xxxxxx

x ................. XXX

xxxxxx

Xxxx xxxx xx xxxx: xx x xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx.

Xxxxxxx xxxxxx Xxxxxx xxxxx xx xxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxxx.

xxxxxx

xxxxxx: xx x xxx

Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx

Xxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

xxxxxx

x ................. XXX

xxx Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxx xxxxx: xx.xxx XXXx.

xxx Xxx Xxxxxxxxxxx xxxxxx xxxxxxxxx xx x Xxxxxxxxxxxxx.

xxx Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxx xxxx xx.xxx XXX xx Xxxx xxx xx.xxx XXX xx Xxx. Xxx Xxxxxxxxxxxx xxxxxxxx xx,x x.

xxx Xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx XXX xxx x.xxx XXX xxxxxxxxxxxxxxxxxx, xxxxxxx "Xxxxxxxxx"x xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx x,xx x. Xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxx.

xxx Xxx Xxxxx xxx xxx xx x xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx x xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxxx. Xxxxxx Xxxxxxxxxxx xxxxxx xx xxx xxxxxxxxx Xxxxxx xx xxxxxxxxx x Xxxxxxxxxxxxx.

xxx Xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx XXX xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx x xx xxxxxxxxxxxx Xxxxxxx xxx x x xx Xxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxx xxx xx,x x xxx, xxx xxxxxxx xxxx xxxx xxxxx xxxxxxxx xxxxxx. Xx Xxx xxxxx Xxxxxxxx xxxx xxxxxxx, xxx xxxx xxxx Xxx Xxxxxxxxx. Xx xxxxxxxxxxxx Xxxxxxx xxxxx xxx xxxxx xx, xx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxx.

Xxxxxxxx: Xxxxxxxxxxx
Xxxx Xxxxxxx xxx xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx.xxx XXX. Xxx xx xxxxxxx Xxxxx xxxx xx xx Xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxx xxxx XxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxxxx

Xxxxxxxxxxxxxxxxxxxxxxxxxxx

Xxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxxx: xx x

xxxxxx

xxxxxx

xx.xxx XXX

xx.xxx XXX

Xxxxxxxxxxxx: xx.xxx XXX, xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx

XxxxxxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxxxxxx: x,x x

xx.xxx XXX

x.xxx XXX

xxxxxx

.x. x.xxx XXX

XxxxxxxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxxxxxx: x,x x,

xxxxx xx Xxxxx xxxx: xx x

x.xxx XXX

xxxxxx

xxxxxx

.x. x.xxx XXX

Xxxxxxxxxxxxx Xxxxxxxxxxxxx

Xxxx xxxx xx Xxxxx xxxx: xx x

xxxxxx

xxxxxx

x xx.xxx XXX

: xx x xxx

Xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx XxxxxxxXxxxxxxxx

Xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxx xx x

xxxxxx

xxxxxx

x xx.xxx XXX

xx.xxx XXX

Xxxxxxxx: Xxxxxx
Xxxx Xxxxx xxx xxxxxxxxxxx xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xx.xxx XXX. Xxx xx xxxxxxx Xxxxx xxxx xx xx Xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxx xxxx XxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxxxx

Xxxxxxxxxxxxxxxxxxxxxxxxxxx

Xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx: xx,x x xxx Xxxxxxx

xx.xxx XXX

.x. x.xxx XXX

Xxxxxxxxxx Xxxxxxxxxxxxx

Xxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxxx: xx x

x xx.xxx XXX

xx.xxx XXX

Xxxxxxxxxxxxx Xxxxxxxxxxxxx

Xxxx xxxx xx Xxxxx xxxx: xx x

xx.xxx XXX

: xx x xxx

Xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx XxxxxxxXxxxxxxxx

Xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxx xx x

x xx.xxx XXX

xx.xxx XXX

XXXXXXX:
Xxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx XxxxxxxXxxxx xxxxx xxx xxxx Xxx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxx Xxx xxxx xxxxxxxx xxxxxxx:

x XxxxxxxxxxxxxxXxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxx xXXXx
x XxxxxxxxxxxxxxXxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxx xXXXx

g) Verbesserungen beim Sonderausgabenabzug ab 2006 (gilt nur bis 2019)

Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxx. Xx xxx xxxxx xxx Xxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxxx xx xxx xxxxxx Xxxx xxxxxxxxxxxxxxx. Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx, xx xxxx xxx xxxxxxxxxxx Xxxxxxx xxx xxxx xxx xxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxx:

xxx Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxx xxx XxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx: xx xx xxx. xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx:xxxxxxxx.xxx XXX xxxxxxxxx.xxx XXXx xxx xx Xxx. xx XXxXx.

xxx Xxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx x.xxx XXX x x.xxx XXX xXxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxx xxxxxx, xxxxxx xxx XxxxxxxXxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xx xxx x xxxxxxxxx xxxx. Xxxxxxxxxxxxxxx xxxx xx xx Xxx. xx Xxxx x XXxXx.

Xx xxxxxxxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxx:

  • Xxxxxxxxx Xxx xxxx Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxx xxxx x xxxxxxxxxxxxxxx xxx "Xxxxxx"xXxxxxxxxx.
  • Xxxxxxxxx Xxx xxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxx xxxx x xxxx xxxxxxxxxx xxxx "Xxxxxx"xXxxxxxxxx.
  • Xxxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx "Xxxxxx"xXxxxxxxxx xxxxx, xxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx: xx xx xxx. xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx:xxxxxxxx.xxx XXX x xx.xxx XXXx.
  • Xxxxxxxxxxx Xxx xxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxxxxxxx xxxx xxxxx Xxxxx xxxxxx

Xxxxxxxxxxxxx xxxx xxxxx Xxxxx xxxxxx

Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
xXX, XxxX, XX, XXx

x Xxxxxx Xxxxxxxxxxxxxx

xXxxxxxx, Xxxxxxxxxxxx, xxxxx. Xxxxxxxx xxx Xxxxxxxxxx.x

x Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx

Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx

x xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx

x XxxxxxxXxxxxxxxx

x xxxxxx Xxxxxxxxxxxxxx

x Xxxxxxxxxxxxxxxxxxxx,

xxx. Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x XXxX xxxxx

xxxxxx

xxxxxx

x Xxxxxxxxxxxxxxxx xxxx XxxxxxxXxxxxxxxx xxxxx: xx xx

x Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx

xxxxxx Xxxxxxxxxxxxxxxxxxxx,

xxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx

Xxxxxxxxxxxxxxxxxxxxxxxxxx
xxx xx Xxx. x xxx x XXxXx

Xx xxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxx:

Xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxx xx "Xxxxxx"xXxxxxxxxxx, xxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx x xxx xxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx: xx xx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx: xx.xxx XXX x xx.xxx XXXx. Xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx

  • xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xx xx x xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxx xxxxxxxxxxx x xxxxxx xxxxxxxxx xx x Xxxxxxxxxxxxxx.
  • xxx Xxxxxxx xx xx,x x xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxx xx Xxxxx xxxxxxxxxxx.xxx XXX xxxxxx.
  • xxx Xxxxxxxxxxxxxxxx xxx. xx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxx: xx xx.
  • xxxxxxxx xx xxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxx: xx xx. Xxxx xxxxx xx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

Xx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx:

xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxx xxxx

........... XXX

Xxxxxxxxxxxxx xxxx xxxxx Xxxxx xxxx

Xxxxxxxxxxxxxxxx xxxx "Xxxxxx"xXxxxxxxxx

Xxxxxxxxx xxx "Xxxxxx"xXxxxxxx: .................. XXX, xxxxx xx x

............. XXX

xxxxxx

x ............. XXXxxxxxx

xxxxxx

xxxxxx

xxxxxx

xxx Xxxxxxxxxxxxx xxxx x Xxxxxxxxxxxxxxxx xxxx

x ............. XXX

........... XXX

Xxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxx Xxxxxx xxx xxx xxx xxx

xxxxxx

Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx

......... XXX

XXXXXXX:
Xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxx xxx xxxx xxx Xxxxx xxx xxxx, xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx XxxxxxxXxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxx Xxx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxx Xxx xxxx xxxxxxxx xxxxxxx: XxxxxxxxxxxxxxXxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xXXXx

h) Rürup-Rente bei Selbstständigen, Rentnern und Pensionären (gilt nur bis 2019)

Xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxx xxxxxxxxxx Xxxxxxx xxx xxxx xxxxxxxx: Xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxx xx Xxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxx x xxxxxx xxx xxx Xxxxxxxxxxxxx x xxx Xxxxxxxxxxx xxxxx xx xx x xxx Xxxxxxxxxxxx xxxxxxxx xxxxx

  • Xx Xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx x.xxx XXX x x.xxx XXX xx xxxxxx Xxxxx xxx xxxxxxxx xxxxxx xxx xx xxxxxxxx x.xxx XXX x x.xxx XXX xxx Xxxxxxx xxxxxxxxx, xxxxxxxxx xxxx xxx xx x.xxx XXX x x.xxx XXX, xxxxxx Xxxxxxxxx xxx xxxxxxxxxx x.xxx XXX x x.xxx XXX xxxxxxxxxxxx xxxxxx.
  • Xx Xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx x.xxx XXX x x.xxx XXX xx xxxxxx Xxxxx xxx xxxxxxxx xxxxxx xxx xx xxxxxxxx x.xxx XXX x x.xxx XXX xxx Xxxxxxx xxxxxxxxx, xxxxxxxxx xxxx xxx xx x.xxx XXX x x.xxx XXX, xxxxxx Xxxxxxxxx xxx xxxxxxxxxx x.xxx XXX x x.xxx XXX xxxxxxxxxxxx xxxxxx.

XXXXXXXXX: Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xx XxxxxxxXxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx, x.x. xx Xxxxx xxxx xxx xx x, xx xxxx xxx xx x, xx xxxx xxx xx x, xx xxxx xxx xx xxxxxxxxxxx. Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. xx XXxXx.

xxxxxx

xxxxxx