Riester-Renten: Wie Beiträge und Renten steuerlich behandelt werden - Teil 1

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1. Allgemeines zu Riester-Verträgen

a) Riester-Verträge in zwei Varianten

Privater Altersvorsorgevertrag

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Gehaltsumwandlung im Rahmen der betrieblichen Altersvorsorge

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b) Welche Personen begünstigt sind

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c) Bestimmungen für Riester-Verträge

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Vereinfachtes Antragsverfahren

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Kapitalzahlung von 30 % möglich

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Abfindung von Kleinbetragsrenten zulässig

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Auszahlung von mehreren Monatsrenten in einem Gesamtbetrag möglich

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Übertragung bei Scheidung ist eine unschädliche Verwendung

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Einheitliche Tarife für Männer und Frauen für Neuverträge ab 2006

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Einheitlicher Sockelbetrag für die Altersvorsorgezulage

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Verbesserte Informationen des Anbieters

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d) Wann eine schädliche Verwendung vorliegt

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e) Wie eine Eigenprovision steuerlich behandelt wird

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f) Riester-Rente und Krankenversicherung

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g) Besondere Regeln für Beamte

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Xx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxx xx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx: Xxxx xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. xxxxx xxxxx Xxxxxxxxxx xxx xx xxx xxxxxxxx Xxxxxx xxxxxxxxxxx xx xxxxxxxxxxx, xxxxx xxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxx xx Xxx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxXxxxx: Xxxxxxxxxxxxxx xxx Xxxxxxx.

h) Riester-Rente in Fällen mit Auslandsberührung

Xxxx XxxxxxxxXxxxxx xxxxxxx xxxx xxxxx xxxxxx Xxxxxx xxx Xxxxxxxx xxx XxxxxxxxXxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxxxx xxxx xx Xxxxxxx xxxxxx, xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxxxx, xxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxx xxxxxxxxx, xx xxxx xx xxxxxxxx xxxx xx xxx Xxxxxxxxx xx xxxxxxxxxx Xxxxxxxx xx xxxxxxxxx.

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Xxx XXX xXxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxx Xxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxXxxxx: Xxxxxx xxx Xxxxxxxxxxxxxxxxxx.

(1) Begünstigter Personenkreis: Ausweitung und Einschränkung

Xxxxxxxx xxx xxx XxxxxxxxXxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxx Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx, xxx xx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx.

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(2) Auslandsentsendung: Erhalt der Riester-Förderung

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(3) Wegzug ins EU-Ausland: Verzicht auf Rückforderung der Riester-Förderung

Xxxxx Xxxxxxxx xxxxx xxxxxxxxx xxxx xxxx xxxx xxxxx xxx Xxxxxxx, xxxxxxxx xx xx xxxxxxxx xxxx xx xxxxx Xxxxxxxxx xx xxxxxxxxxx Xxxxxxxx xx xxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxx. Xxxx Xxx Xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxxxxx, xxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx xxxx xxxxxxxx xxx xxx XxxxxxxxXxxxx, xxx xxx xxx XxxxxxxxXxxxxxxxxxx

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(4) Wegzug ins Nicht-EU-Ausland: Rückforderung der Riester-Förderung

Xxxxxxxx Xxx Xxxxx Xxxxxxxx xx xxx Xxxx xxxxxxxxxx xxx XX xxx XXX, x. X. xx xxx Xxxxxxx, xxx Xxxxxxx, xxx XXX xxxx xxxx Xxxxxxxxxx, xxxxxxx xxx xxxxxx xxxx xx xxxx xxxx Xxxxxxxxxxxxxx xxx XxxxxxxxXxxxxxxxxx. Xxxx xxxx xxxxxx xxxx Xxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxx xxxxx, xxx xxxx xxxx Xxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx XxxxxxxxXxxxxxxxx xxxxxxxx xxx. Xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x XXxXx.

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(5) Wohnung im EU-Ausland: Möglichkeit der Wohn-Riester-Förderung

Xxx Xxxxxxxxxxx xxxxx XxxxxxxxXxxxxxxxx, xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx, xxxx xxxx xxxx xxx Xxxxxx xxxxx xxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx xXxxxxXxxxxxxx. Xxxx xxx xxx xxxx xxxxxx xxx xxxx xxxxxxxx, xxxx xxx Xxxxxxx xx Xxxxxxxxxxx xxxxx. Xxxxxxxx xxxx xxxx XxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxxx Xxxxxxx xxxxxxxxxx xxxx.

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Xxxx Xxx xxxx xx XXxxXXXxXxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxx xxxxx, xxxxxxx Xxx

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx: XxxxxxxxXxxxxxxxxx xxxx Xxxxxxxxxxxx.

i) Vertragsabschluss bzw. Vertragsänderung nach dem 1.1.2012

Xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxx x xxxx xxxxx xxx xx Xxxxx xxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxx xx xxx xx Xxxxx xxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxx Xxxxx xxx Xxxx xxx xx xxx Xxxxxx xxxx xxx xxxx xxxx Xxxxxx xxx Xxxx. Xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx, xxxxxxx xxxx xxxx xxxxxxx Xxxxxx.

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j) Steuerbefreiung für die Übertragung von Anrechten

Xx xxx x.x.xxxx xxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx x Xx. xxx xxx xxx XXxX, xxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx. Xxx xxxx

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k) Ab 2018 Verbesserungen bei der Riester-Rente

Xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxx, xxx xxx XxxxxxxxXxxxx xxxxxxxxxxx xxxxxx xxxxxx.

(1) Erhöhung der Zulage

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(2) Steuervergünstigung für Abfindung einer Kleinbetragsrente

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(3) Begrenzung der Frist für Rückforderung der Zulage

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(4) Unschädliche Unterbrechung der Eigennutzung beim Wohn-Riester

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l) Ab 2018 neuer Einkommensfreibetrag in der Grundsicherung

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m) Ab 2018 keine Krankenversicherungsbeiträge mehr für betriebliche Riester-Renten

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n) Keine Pfändung von Altersvorsorgevermögen

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o) Rechte der Steuerzahler bei Rückforderungen gestärkt (bis 2023)

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Rechtslage für Beitragsjahre bis 2023

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Rechtslage ab dem Beitragsjahr 2024

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