Verbesserungen bei der "Rürup"-Rente ab 2006

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1. Ausweitung der begünstigten Anbieter und Produkte

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2. Verbesserung des Sonderausgabenabzugs

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a) Bisherige Rechtslage

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b) Neue Rechtslage ab 2006

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So ermitteln Sie den abzugsfähigen Vorsorgebetrag

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So berechnen Sie den Erhöhungsbetrag

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So erfolgt die Günstigerprüfung im Jahre 2006

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Mindestregelung: Falls das höchstmögliche Abzugsvolumen 2004 nicht ausgeschöpft wird

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c) Rürup-Rente bei Angestellten und Beamten

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d) Rürup-Rente bei Selbstständigen

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e) Rürup-Rente bei Rentnern und Pensionären

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f) Die neue Günstigerprüfung im Wortlaut (§ 10 Abs. 4a EStG)

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