Sind die Rentenbeiträge als Werbungskosten absetzbar?

Renten aus der gesetzlichen Rentenversicherung, aus berufsständischen Versorgungswerken und aus der Basis-Rentenversicherung (sog. Rürup-Rente) müssen ab 2005 in zunehmendem Maße und ab 2058 in voller Höhe versteuert werden. Die Beiträge werden allerdings nur begrenzt als Sonderausgaben anerkannt. Die Frage ist, ob die Beiträge in unbegrenzter Höhe als vorab entstandene Werbungskosten absetzbar sind. Der Bundesfinanzhof vermag keine verfassungsrechtlichen Bedenken zu erkennen - und jetzt hat auch das Bundesverfassungsgericht die Streitfrage endgültig geklärt.

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1. Wie die Renten zu versteuern sind

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2. Wie die Beiträge steuerlich berücksichtigt werden

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3. Müssten die Beiträge nicht als Werbungskosten absetzbar sein?

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a) Rechtslage vor 2005

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b) Rechtslage ab 2005

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