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Die Besteuerung von Rentenversicherungen

Die Besteuerung von Rentenversicherungen

          
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Inhaltsangabe: Einleitung: Die Besteuerung von Leibrenten und Versorgungsbezügen ist in den §§ 19 und 22 EStG unterschiedlich geregelt und hat eine höhere steuerliche Belastung der Pensionen zur Folge. Diese steuerliche Ungleichbehandlung war Auslöser der Klage eines Paderborner Ruhestandsbeamten vor dem BVerfG, der am 6. März 2002 stattgegeben wurde. Nach dem Urteil des BVerfG „ist die unterschiedliche Besteuerung der Beamtenpensionen nach § 19 EStG und der Renten aus der gesetzlichen Rentenversicherung nach § 22 Nr. 1 Satz 3 lit. a EStG seit dem Jahr 1996 mit dem Gleichheitssatz des Artikels 3 Absatz 1 des Grundgesetzes unvereinbar". Diese Entscheidung beendet eine seit dem 16. Dezember 1954 mit Beschluss der Ertragsanteilsregelung existierende öffentliche Diskussion bezüglich einer gerechten Rentenbesteuerung. Das BVerfG hatte in einem Urteil am 26. März 1980 zunächst die unterschiedliche Besteuerung von Renten und Pensionen als verfassungsgemäß erklärt, jedoch eine Korrektur angemahnt, die durch eine steuerliche Begünstigung der Rentner gegenüber Ruhestandsbeamten notwendig geworden war. In einem weiteren Urteil vom 24. Juni 1994 heißt es, dass dazu dem Gesetzgeber eine „erhebliche Zeitspanne zur Verfügung steht". Ein verbindlicher Beginn einer Angleichung wurde dann im Urteil vom 6. März 2002 festgelegt: „Der Gesetzgeber ist verpflichtet, spätestens mit Wirkung zum 1. Januar 2005 eine Neuregelung zu treffen." Bis zur vollständigen Angleichung können dann noch bis zu 30 Jahre vergehen, die als Übergangszeit vorgesehen sind. Die „Art und Weise sowie gesetzgeberische Mittel, mit denen die inzwischen eingetretenen Verzerrungen beseitigt werden sollen", wurden in dem Urteil jedoch offen gelassen. So ist grundsätzlich eine Verringerung der steuerlichen Belastungen von Ruhestandsbeamten, aber auch eine höhere steuerliche Belastung von Rentnern denkbar, um eine Angleichung zu erreichen. Über die Möglichkeit der Anpassung dieser beiden Systeme hinaus ist auch die Impl


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Product Details
  • ISBN-13: 9783838675008
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3838675002
  • Publisher Date: 04 Dec 2003
  • Height: 210 mm
  • No of Pages: 72
  • Series Title: German
  • Weight: 109 gr


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