Bei der Basis-Rente bzw. Rürup-Rente handelt es sich um eine kapitalgedeckte private Leibrentenversicherung - auch um einen Fondssparplan - mit extrem restriktiven Bedingungen, die der gesetzlichen Rentenversicherung nachgebildet sind und die noch schärfer sind als bei der Riester-Rente: Der Vertrag darf nur lebenslängliche Rentenzahlungen vorsehen, die nicht vor Vollendung des 60. Lebensjahres beginnen, und die Ansprüche dürfen nicht vererblich, nicht übertragbar, nicht beleihbar, nicht veräußerbar und nicht kapitalisierbar sein. Teil 1 der Beitragsserie befasst sich mit allgemeinen Fragen. In Teil 2 wird dargestellt, wie die Beiträge steuerlich gefördert werden. In Teil 3 geht es dann um die steuerliche Behandlung der Renten.

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1. Allgemeines zur Basis- oder Rürup-Rente

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a) Das sind die gesetzlichen Bedingungen der Rürup-Rente

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Vereinfachungen ab 2015

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Anforderungen an die Rentenzahlung

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Wenn die gesetzlichen Bedingungen nicht erfüllt sind

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b) Rürup-Verträge mit Zusatzversicherungen

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Beitragsverrechnung

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Beitragsfreistellung

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Hinterbliebenenversorgung

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c) Erweiterung der begünstigten Anbieter und Produkte ab 2006

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d) Rürup-Rentenversicherung auch als betriebliche Altersversorgung

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e) Wie die Rürup-Rentenversicherung zu bewerten ist

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f) Wenn Rürup-Rentenverträge umgewandelt oder übertragen werden

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g) Zentrale Zertifizierung von neuen Rürup-Vertragsmustern

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