Betriebliche Altersvorsorge: Pensionskasse (Teil 5)

a) Was ist eine Pensionskasse?

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b) Wie die Beiträge steuerlich behandelt werden

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Finanzierung durch den Arbeitgeber

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Pauschalversteuerung der Beiträge für Altzusagen

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Finanzierung durch Gehaltsumwandlung aus dem Bruttoeinkommen

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Finanzierung durch Gehaltsumwandlung aus dem Nettoeinkommen

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c) Wie die Versorgungsleistungen steuerlich behandelt werden

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Falls die Beiträge nach § 40b EStG pauschal versteuert wurden

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Falls die Beiträge nach § 3 Nr. 63 EStG steuerfrei geblieben sind

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Falls die Beiträge durch die Riester-Förderung begünstigt waren

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d) Wie Kapitalzahlungen besteuert werden

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e) Wie die Versorgungsleistungen in der Steuererklärung anzugeben sind

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f) Kranken- und Pflegeversicherung basierend auf eigenen Beiträgen

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