Die Altersrente aus der gesetzlichen Rentenversicherung gehört zur ersten und wichtigsten Schicht der Altersversorgung, der Basisversorgung. Zum 1.1.2005 wurde für diese Renten die sog. nachgelagerte Besteuerung eingeführt. Das bedeutet, dass in zunehmendem Maße bis 2040 die Renten steuerpflichtig und bis 2025 die Rentenbeiträge steuerfrei gestellt werden. Hier erfahren Sie, wie Sie ab 2005 Ihre Rentenbeiträge absetzen können und Ihre Rentenbezüge versteuern müssen.

1. Wie Beiträge zur gesetzlichen Rentenversicherung gefördert werden

a) Welche Beiträge sind absetzbar?

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b) Wie werden die Beiträge berücksichtigt?

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c) Wie werden freiwillige Beiträge zur Rentenversicherung berücksichtigt?

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d) Sind die Rentenbeiträge als Werbungskosten absetzbar?

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e) Wie werden die Beiträge in der Steuererklärung geltend gemacht?

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2. Wie Renten aus der gesetzlichen Rentenversicherung besteuert werden

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a) Wie hoch ist der Besteuerungsanteil?

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b) Wie wird der Rentenfreibetrag berechnet?

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c) Wann wird der Rentenfreibetrag neu berechnet?

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Xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxx xxx xxxxxxxxx: xx.xxx XXX : xx.xxx XXX x x.xxx XXX x x.xxx XXX.

Wegen Kürzung der Witwenrente auch Kürzung des Rentenfreibetrages

Xxx XxxxxxxxXxxxxxxxxxx xxx x xxxxxx xxx xxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx. xx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx. Xxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx. "Xxxxxxxxxxxxx" Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxx.

Xxx Xxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxx xxx xxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxx xxx Xxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxx x. Xxxx xxx xxxxx xxxx xxxxxxxxx "xxxxxxxxxxxx". Xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxx xxx, xx xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxx.

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Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx, xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx.

Keine Neuberechnung wegen Rentenangleichung im Osten

Xxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx: Xxx xxxxxxxx Xxxxxxxxxx xXxxx xxx xxxx xxx x. Xxxx xxxx xxx xx,xx XXX xxx xx,xx XXX xx x. Xxxx xxxx xxxxxxxxx xxx xxx xxxx xxxxx xxxx xxxxxxxxxxxx. Xxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxx xxxx xx xxxxxxxxx Xxxxxxxx xxx xx,xx XXX xxx xx,xx XXX xxx xx xx Xxxxxxx xxxxxxx. Xxx xxxxxxxx Xxxxxxxxxx xXxxx xxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx xx Xxxxxxx xxx x.x.xxxx xxx xx,x Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxx. Xxx x.x.xxxx xxx xxx x.x.xxxx xxxx xxx xxxxxxxx Xxxxxxxxxx Xxx xxxxxxxxxxxx xx xxx Xxxxxxxxxx Xxxx xxxxxxxxxxx x xxx xxxx xxxxxxxxx xx x,x Xxxxxxxxxxxxx xxx xxxx XXX XXx.

Xxx xxxxxxxx Xxxxxxxxxx xXxxx xxxxx xx xxxxx xxxxxx Xxxxxxx xxx x. Xxxx xxxx xxx xx,x Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xx xxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxx xXxxx xxx xxx Xxxxxxxx xxxxx Xxxx xx x,x Xxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxx Xxxxxxxxxx xXxxx xxx x. Xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxx xxxx. Xxx Xxxxx xxx, xx xxxxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx xxxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxx xxx xxx "xxxxxxxx" Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, X X xxxxxx.

  • Xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxx xxx xxxx xxx "xxxxxxxx" xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx x. Xxxx, xxxxxxx x xx xxx XXX x xxxx xxxx xxx Xxxxxxxxx xxx xx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxx xx, xxx Xxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx xxx xxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxx, xx Xxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xXxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.
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d) Wie wird der Rentenfreibetrag bei Folgerenten ermittelt?

Xx xxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxx xxx Xxxx, xxxx

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XXXXXXX: Xxxxxx, xxx xxxx xxxxx Xxxxx xxx xxxx xxxxxxx xxxxx, xxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxx xxxxxx xxxx xxxxx xxx xxxxx Xxxxxxxx xxxxx xxx xxx "xxxxxxxx" Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx. Xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxx xxxx xx x Xxxxx xxx x Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxxxx. Xxxxxxxxxxxxx xxx xx xxxxxx xxxxxxxxxxxxx. Xx Xxxxxxx xxxx xxxxx xx xx xxx Xxxxxxxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxxxx.

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Xxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx xxx Xxxxxxxx xxxx xx x Xxxxx xxx x Xxxxxxx xxxxxxx, xxxxx xxxx xxx xxx x.x.xxxx.
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e) Wie werden vorgezogene Altersrenten besteuert?

Xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxxxx, xxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx x Xxxxxx xxxxxxxx xxx. Xx xxxxxxxxxx Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxx xxx xxx xx. Xxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx

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XXXXXXX: Xxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx. xxxxxxxx xx xxxxx Xxxxxxxxxxxxxx. Xxxxxx xxxxxxxx x,x x xxxx xxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxx Xxxxx xxxx x,x x. Xx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxx xxxxx xxx xxx xxx xx. Xxxxxxxxxx, xxxxxxx xxxxxxxxxx.

f) Wie werden Erwerbsminderungsrenten besteuert?

Xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xxxx xxx xxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxx. Xxxxxxx xxxxxxx xx xxxx xx xxxxxxxxxxx Xxxxxxxxxx, xx xxx xxx xxxx xxxx xxxxxxxxx Xxxxx xxxxxxxx xxxxxx. Xxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xx xxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx xxx xx. Xxxxxxxxxx xxxxxx xxx xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxx, xxxxxxxxxx xxxx xxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx.

Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxx xxxxx xxxx xxx xxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xx XXxXX xxxxxxxxxx, xxxxxxx xxxx x xxxxxx xxx Xxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxx xxx xxx xxxx xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxx xxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx. Xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxx Xxxxx. Xxxxxxxx xxxx, xxxx xxxx Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxx Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxx xxxx Xxxxx xxx.

XXXXXXX: Xxx Xxxxxxxxxxx xxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx: Xxx xxx xxxxxxxxxxx x xxx xxxxx xxxxxxxxxxx x Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxx xxxxxxx xx Xxxxx xxxx xxxxx xxxxxx x x xxx xx x xxxxxxxxxx xxxxxx. Xxx xxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxx xxx xxxxxxxx x.xxx x!! Xxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx Xxxxxxx xxxx xxxxx xxx xxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxx xxx xxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxx.

Xxxxxxxx:
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g) Wie werden Hinterbliebenenrenten besteuert?

Xxxx xxx Xxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxx Xxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx

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Xxxxxx xxxx xxx xxxx Xxxxxxxx xxxx xxxx xxxxx Xxx xxxxxxxxxx xxxx xxxx xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxx Xxx xxxxxx xxx xxxx. Xxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXX XXx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxx xxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxxxxx XxxxxxxxXxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxx xxxxxxxxx Xxxxx xxx xxxx xxxxxxxx xxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx x xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx, xxxx.

h) Wie werden Rentennachzahlungen besteuert?

Xxxxx xxxxxx xxxxxx Xxxxxx xxxx xxxxxxx Xxxxx xx xxxxx Xxxxxx xxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxx xx Xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxxxx xxxxx, xxxx xxxxxx Xxxxx xxx xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxx xxx xxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx, xx xxx xxx Xxxxxxx xxxxxxx, xxxxxxxxxx xxxxxx.

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i) Wie werden Kapitalzahlungen besteuert?

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j) Wie sind die Renten in der Steuererklärung anzugeben?

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3. Einmalzahlung in die Rentenversicherung nur in Ausnahmefällen zulässig

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