Nach dem Drei-Schichten-Modell der Altersvorsorge gehören zur ersten Schicht der Basisversorgung auch Renten aus berufsständischen Versorgungseinrichtungen. Die Beiträge dazu sind grundsätzlich als "Altersvorsorgeaufwendungen" im Rahmen der Sonderausgaben absetzbar, und die Renten müssen - wie gesetzliche Renten - mit dem hohen Besteuerungsanteil versteuert werden. Doch hier gibt es eine Besonderheit.

1. Was sind berufsständische Versorgungseinrichtungen?

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2. Wie die Beiträge steuerlich behandelt werden

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Beitragszuschuss des Arbeitgebers

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Keine Begünstigung mittels Riester-Förderung

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3. Wie die Renten steuerlich behandelt werden

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Kinderzuschüsse zur Rente

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Sterbegelder

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a) Wie wird der Rentenfreibetrag berechnet?

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4. Wie Kapitalzahlungen besteuert werden

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a) Abfindung einer Witwen- und Witwerrente

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Xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxx" xxxx xxx xxxx Xxx: Xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxx xxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxx xx xxx xxxxxxx xx Xxxxxxx xxx xxx XXX XXx. Xxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxx:

Xxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxx Xxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxx xx x Xx. xx XXxX x.X.x. xx x Xx. xx XXxXx.

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b) Beitragserstattungen

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Xxxx Xxxxxxxxxx xxx xxxx xx x Xx. xx XXxX xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxx xx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.

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Xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxx xxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxx. Xxxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxx xxxxx xx xxxxxxxx xxxxxx xx xxx Xxx. x XXX XXx. Xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xx xx xxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxx xxxx xxxx xx xx Xx. x Xxxx x Xxxxxx. x XXxX xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx, xxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxxx xxx.

Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxx xxxxxxxxx xxxx xxx xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxx xxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xx Xxxxxxxx xxxxxx, xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxx xx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxxx.

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Xxxx xx x Xx. xx XXxX xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxx, xxx, xxx, xxxx XXX XX, xx xx XXX XX xxxxxxxxxx. Xxxxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx, xxxxxxx xx xxxx xxxxxxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx x Xx. xx XXxX x.X.x. xx x Xx. xx XXxXx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxx xxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxx xx xxxxxxxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx.

Xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx xx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxx Xxxxxxxxx xxx xx Xxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxx. Xx xx Xxxxxxxxxxx xxxx xxxxxx Xxxxx xxxx xxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxx xxxx xxx xxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.xx.xxxx, x X xxxxxxx, Xxxxxxxxx.

c) Abfindung einer Kleinbetragsrente

Xxxxxxxxx xxx xx, xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx xxxxxxxxxx Xxxxx xxxxx xxxxxx xxx xxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx xx XXX XX.

Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx x Xx. x XXxX, xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx.

d) Auszahlung eines Sterbegeldes

Xxxxxxxxx Xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx, xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx.

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Xxxx xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.xx.xxxx, x X xxxxxxxx, xxxx xxx XXX xxx xxx Xxxxxx xxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx "xxxxxx Xxxxxxxx" xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxX xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

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e) Kapitalzahlung in Raten nicht begünstigt

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxx. XxxxxxxxxXxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx xx Xxxxxxxx, xxxx xxx xxxxxx Xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, X X xxxxxxx. Xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx Xxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, X X xxxx, X X xxxxx, X X xxxxxx.

5. Öffnungsklausel: Ertragsanteilsbesteuerung bei hohen Beiträgen

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Xx xxx xxxxx xxxxxxxxxxxx, xxxx xxxxxxxxxx xx Xxxxx xxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxx xxx xxxxxxxxxxxxxx xx Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxx Xxxxx, xx xx xxxxx Xxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxx, xxx xx xxx xxxxxxxxx Xxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxxxx xx x xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxxxx xxxxxx xx, xx xxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxxxx xxx xxxxxxxx, xxxx xxxxxx Xxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx. "Xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxx Xxxxx xxxxxxxx, xxxx xxxxx xx Xxxxxx xxx xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

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6. Öffnungsklausel: Die Höchstbeiträge in der Rentenversicherung

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Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxx. Xxx Xxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxx, xxxx xxxxx xxxx xxx xxxxx Xxxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx Xxxxxxxxx xxxxxx xx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxxx xxxxx xx xxxxxx xx, xx xxxxxxx Xxxx xxx xxxxx xxxx xxxxxxx Xxxx xxx Xxxxxxxxx xxxxxxx xxxxxx.

a) Jahreshöchstbeiträge in den Jahren 1950 bis 2004

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b) Jahreshöchstbeiträge in den Jahren 1927 bis 1949

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7. Mögliche Doppelbesteuerung?

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