Zur Förderung der privaten Altersvorsorge gewährt der Staat für Einzahlungen in einen Riester-Vertrag zunächst einmal einkommensunabhängig die Altersvorsorgezulage. Dennoch können Sie die Sparbeiträge auch als Sonderausgaben geltend machen. Doch nur wenn der Steuervorteil höher ist als die Altersvorsorgezulage, gibt es den Differenzbetrag als Steuererstattung. Ob dies der Fall ist, prüft das Finanzamt automatisch im Rahmen der Einkommensteuerveranlagung.

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1. Neuer Höchstbetrag als Sonderausgaben

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2. Die Günstigerprüfung durch das Finanzamt

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3. Sonderausgabenabzug bei Eheleuten

a) Beide Ehegatten sind unmittelbar begünstigt

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b) Nur ein Ehegatte ist unmittelbar begünstigt

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4. Antrag auf Sonderausgabenabzug

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Wenn Sie bei Abgabe der Steuererklärung noch keine Anbieterbescheinigung haben

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5. Ab 2024 kein Prüfungsrecht der Finanzämter mehr

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Rechtslage für Beitragsjahre bis 2023

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Rechtslage ab dem Beitragsjahr 2024

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6. Broschüre zum Produktinformationsblatt

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7. Mehrere Altersvorsorgeverträge

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8. Verzicht auf zusätzlichen Sonderausgabenabzug und Widerruf

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