Voraussetzung für die staatliche Förderung eines Altersvorsorgevertrages mit Zulagen und Steuervorteilen ist, dass das angesammelte Kapital in Form einer lebenslänglichen Leibrente oder im Rahmen eines Auszahlungsplans ausgezahlt wird. Ist dies nicht der Fall, liegt eine "schädliche Verwendung" mit schwerwiegenden Folgen vor. Hier erfahren Sie die Einzelheiten zu den Folgen und wie Sie diese vielleicht vermeiden können.

1. Wann liegt eine schädliche Verwendung vor?

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a) Was ist unschädlich?

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Kapitalzahlung von 30 % möglich

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Auszahlung von mehreren Monatsrenten in einem Gesamtbetrag möglich

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Übertragung im Scheidungsfall

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Abfindung von Kleinbetragsrenten zulässig

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b) Was ist schädlich?

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2. Welche Folgen löst eine schädliche Verwendung aus?

a) Altersvorsorgezulagen und Steuervorteile

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b) Erträge und Wertsteigerungen

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c) Auszahlung von nicht gefördertem Altersvorsorgevermögen

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3. Kündigung des Vertrages

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4. Tod des Vertragsinhabers

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a) Regelung beim Ehegatten

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b) Regelung bei anderen Erben

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5. Wegzug ins Ausland

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a) Wegzug ins EU-/EWR-Ausland

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b) Wegzug ins Ausland außerhalb der EU

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Rückkehr nach Wegzug

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c) Entsendung ins Ausland aus beruflichen Gründen

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Regelung bis 2009

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Neuregelung ab 2010

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