Riester-Rente: Wie Eheleute die Riester-Förderung bestmöglichst nutzen

Die staatliche Förderung für private Altersvorsorge in Form von Zulage und ergänzendem Sonderausgabenabzug ist bei Ehegatten etwas kniffelig. Hier ist zu unterscheiden zwischen unmittelbarer und mittelbarer Zulagenberechtigung.

1. Wenn beide Ehegatten zum begünstigten Personenkreis gehören

Xxx XxxxxxxxXxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx. xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

Xxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxx xxxx xxxx Xxxxxx, Xxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

Xxxxxxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxx xxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx. Xxxxxxxxxxxxx xxx, xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxx. Xx xxx xxxxxxxxxxxxxxxx Xxxxxx xx xxxxxxxx, xxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx xxx Xxxxxxxx xxxxx Xxxxxxx xxxxxxxxxxxxx, xxxxxxx xx xxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx xx XXxXx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxx xxxxx xxxxxxx xxxxxx. Xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxxx xxxxx xxx xxx xxxxxxx xxxxxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx.

2. Wenn nur ein Ehegatte zum begünstigten Personenkreis gehört

Xxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxx xx. X. Xxxxxxxx, Xxxxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx, xx xx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxxxxxxxx xxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx, xxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx xxx, x. X. Xxxxxxxxxx, XxxxxXxxxxx, xxxx Xxxxxxxxxxxxxxx xxx xx Xxxx x XXxXx.

Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx, xxxx

  • xxxxx Xxxxxxxxx xxxxxxx xxxxx XxxxxxxxXxxxxxx xxx xxxxx Xxxxx xxxxxxxxxxxxx xxxxx,
  • xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxx xx xxxxx XXxxXXXxXxxxx xxxxx xxxxxxx xxxxxxxx xxxxx xxx
  • xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xx xxxx xxxxxxxxxx xx XXX xxx Xxxxxxxxxxxx xxx xxxxxx XxxxxxxxXxxxxxx xxxxxxxx.

Xxx xxxx xxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx: Xx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xx xxxxxxxx, xxxx xxx "xxxxxxxxxxx" Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx x x xxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xx XXX, xx xxxxxx XxxxxxxxXxxxxxx xxxxxxxxx. Xxxxxxxx xxxxxxx xxx "xxxxxxxxx" Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxx xxxxxx Xxxxxxxxxx. Xxxxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx x xxx. xxxxxxxxxx xxx Xxxxxxxxxxxxx x xxxxxxxx, xxxx xxxx xx xxxxxx xxxx xxx xxxxx Xxxx xxxxxxxxxx xxxx.

Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxx xxx xxxxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxx xx Xxxxx xxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

XXX:Xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx XxxxxxxxXxxxxx xxxxxxx xxx xxxx xxxx, xxxx xxxxxxxxxx xx XXX xxx Xxxxxxxxxxxx xx xxx XxxxxxxxXxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxxx x XXxXx. Xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx xx Xxx. xxx Xxxx x XXxXx.

XXXXXXXXX: Xxx xxx Xxxxxxxxxxx xx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xx XXX xxxx xxx Xxxxxxxx xxx XxxxxxxxXxxxxxxxx xxx Xxxxxxx xxx xxx xx.x.xxxx xxxxxxxxx xxxxxxxxxxx, xxxxx xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xx xxx xx xxx Xxxxxxxxxxxx, xxxx xx Xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx XxxxxxxxXxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxx xx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxx xxxxxxxx. Xxxx xxxx xxxxx xxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xx Xxx. xxx Xxxx x XXxXx.

Xxxxxxxx:
Xxx xxxx xxxxxxxxxxx, xxxxx xxx Xxxx xxxx. xxxxx xxx xxxx Xxxxxxxxxxxxxxx. Xx Xxxx xxxx xxxxxx Xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx.xxx XXX.

Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx

x x xxx xx.xxx XXX, xxx. x.xxx XXX

xxxxx. x Xxxxxxxxxxxx xxxx XXXx
xxxxx. x Xxxxxxxxxxxx xxxx XXXx

xx.xxx XXX

x.xxx XXX

.x. xxx XXX
.x. xxx XXX

Xxxxxxxxxxxxxxxxxxx Xxxxxxx, xxxxxxxxxx xx XXX

Xxxxxxxxxxxxxxxxxxx Xxxxxxx. Xxxxxxxxxx xx xxxxx Xxxxxxx

x x.xxx XXX

xx XXX

Xxxxx: Xxxx Xxx xx Xxxx xxxx Xxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxx x.xxx XXX x xx XXX xxxxxxx, xxxxxxxx Xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx.

Xxxxxxxx:
Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxx. Xxxx xxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx x xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxx xxxxx xxx Xxxx xxx "xxxxxxxxxxxx" Xxxxxxxxxxxxxx xx, xxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxx xxxxxxxxxxx xxx xxxxxxxxxx xx XXX xxx Xxxx xxxxxxxx. Xxxx xxxx xx xxx Xxxxxxxxxxx xxx xxx. x xxx xxxxxxxxxxx Xxxxxx x xxx Xxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx

  • Xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxx Xxxxxx, xxx xx xxx xxxxxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxx xxxxx xxxxxxxxxxxxx xxxx, xxx. Xxxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxx xxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxx "xxxxxxxxxxx" xxxxxxxxxxxxxxxx xxx x Xx. x XXX XXx. Xxx xxx xxxxxxxx, xxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx XXX xx xxxxx XXxxxxxxXxxxxxx xxxxxxxxx xxxxxxx. Xx xxx Xxxxxxxxxxxxx xxxxx xxxxxx xxxxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxx, xxxxx xxxxx Xxxxxxxxx "xxxxxxxxx" xxxxxxxxxxxxxxxx xx xxxx xxx xxxxxxxx xxxxx xxxxxxx Xxxxxxxxx xxxxxxx xx xxxxxxx.
  • Xxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx, xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxxx xx Xxxxxxx xxx Xxxxx xxxxxxxxx. Xxx xxxxxx xxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxx "xxxxxxxxxxx" xxxxxxxxxxxxxxxx xxx x Xx. xx XXX XXx.
  • Xxx Xxxxxxx, xxxx xxxxxx xxxxx xxxxxxxxxxxxx xxx xxxxx "xxxxxxxxx" xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxx Xxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx "xxxxxxxxxxx" xxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxx xxxxxxx, xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xx XXX xXxxxxxxxxxxxx xxxxxxxxx xx xxxxx XxxxxxxxXxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx xxxxxxx, xxxx xxx "xxxxxxxxxxx" Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxx.

XXXXXXXXX: Xxx xxxxx xxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xxxxxxxxx xx XXX xxxxxxxxx xxx. x XXX xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx XxxxxxxxXxxxxxx xxxxxxxxx x xxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx XXX xxxx xxxx: xxxx xxxx xxx. xxx Xxxxxxxxxxxx xxx xxx XXX xxx. xxx XXX xxx Xxxx.

a) Sonderausgabenabzug

Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxx xxx "xxxxxxxxxxx" xxxxxxxxxxxxx Xxxxxxxxx xxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx.xxx XXXx xx Xxxxxxxx. Xxxxx xx xxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxx, xxxx xx xxxx xxx Xxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxx. Xxxx xxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xx. Xxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xx XXX xxx x.xxx XXX xxx xxx Xxx. x Xxxx x XXxXx.

b) Kürzung der Zulage

Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx. Xxx xxx Xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx, xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx, xxxxxxxxxxx xxxxx, xx xx xxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxx xxx. Xxxxx xxxxxxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

Xxxxxxxx:

Xxxx Xxxxxxxx xxx xxxxxxxxxxx xxx xxx xxx Xxxx. Xxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxx xx.xxx XXX. Xxx xxxx xxxx xx xx Xxxxx xxxx xx xxx XxxxxxxxXxxxxxx xxxxxxxxx, xx xxx xxxxx Xxxxxx xx xxxxxxxxx

Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx Xxxxx xxxx xxxx. xx.xxx XXXx

xx.xxx XXX

Xxxxxxxxxxxxxxxxxxx: x x xxx xx.xxx XXX x x.xxx XXX, xxxxxxxxxx x.xxx XXX

Xxxxxxxxxxxxx xxxx Xxxxxxxxx: x x xxx XXX xxxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxxxx

Xxxxxxxxxxxxx xxxx xxx Xxxx: x x xxx XXX xxxxx xxx x.x.xxxx xxxxxxxx

x.xxx XXX

.x. xxx XXX

.x. xxx XXX

Xxxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxx

x x.xxx XXX

xx XXX

Xxx Xxxx Xxxxxxxx xx Xxxxx xxxx xxxxxx xxx x.xxx XXX xxxxxxxxxx, xxxxxx xx xxxxxxxxxxx xx Xxxxxxxx xxxx xxxx xxx XXX xxxxxxxxx, xx xxx xxxxxxxxxxxxxxxx XxxxxxxxXxxxxxxxxx xx xxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxx xxxxxxxx: x.xxx XXX : x.xxx XXX x xxx XXX x xxx XXX xxxxx xxx XXX!

c) Wegfall der mittelbaren Zulagenberechtigung

Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx

  • xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx,
  • xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx,
  • xxx Xxxxxxxxx xxxxxxx xxxxxxxx xxxxx xxxx
  • xxxxxxxxxx xxx Xxxxxxxx xxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xx xxxxx XXxxXXXxXxxxx xxx,
  • xxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx Xxxxxxxxxx xxx xxxxx XxxxxxxxXxxxxxx xxxxxxx.

XXXXXXX: Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxXxxxx: Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx.