Beiträge zu Altersvorsorgeverträgen werden in der Ansparphase durch die Altersvorsorgezulage und den Sonderausgabenabzug gefördert. Dafür müssen die Leistungen in der Auszahlungsphase in vollem Umfang versteuert werden. Was hier so einfach klingt, birgt doch viele Fragen.

1. Besteuerungsgrundsatz

a) Besteuerung in der Ansparphase

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b) Besteuerung in der Auszahlungsphase

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2. Besteuerung bei nur teilweise geförderten Beiträgen

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3. Besteuerung bei Umwandlung von Altverträgen

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4. Besteuerung bei schädlicher Verwendung des Altersvorsorgevermögens

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