Die gesetzlichen Regelungen zur Wohn-Riester-Förderung
Welcher Verwendungszweck wird gefördert?
- Herstellung bzw. Anschaffung einer selbstgenutzten Wohnung mit Herstellungs- oder Anschaffungsdatum ab 1.1.2008 .
- Nur bei Renteneintritt: Entschuldung einer selbstgenutzten Wohnung unabhängig von deren Construction or acquisition year.
- Even before retirement: rescheduling of loans for the purpose of construction or purchase of an owner-occupied housing were from the Date 1.1.2008 (as opposed to debt relief (see above) may be used in the debt restructuring is not sponsored retirement plan assets, the ie: The debt must not reduced in the course of rescheduling).
- manufacture or purchase an owner-occupied housing with manufacture or purchase date before 01/01/2008 (except for debt retirement so).
- modernization of your own home.
What contributions can be funded?
- building savings contributions and contributions to the eradication savings loans (to be funded savings contracts throughout the contract duration).
- building savings contributions in connection with a anticipated loan (emergency funding).
- eradication contributions to other housing loans ( annuity ).
What if building savings contributions are not actually used for the production or purchase of an owner-occupied dwelling?
- Funded pension assets can always be transferred from the savings agreement Riester money into a pension contract. If this does not need to convert the building society pension assets (building society deposits) at retirement to building society into a lifelong pension.
A partial capitalization of 30% of assets similar to the known arrangements for the Riester-Rente is possible.
How do I get the maximum allowances? get
- To the full Riester subsidies, savings or principal payments on Riester certified pension contracts in the amount of 4% of the insured last year income or gross salary - a maximum of 2,100 € per annum net of allowances - required. The application is
- similar Riester pension - with a permanent allowances claim.
What is the minimum contribution ist zu entrichten?
- Jeder unmittelbar Förderberechtigte muss einen Mindesteigenbeitrag in Höhe von 60 Euro pro Jahr zahlen ("Sockelbetrag"). Mittelbar förderberechtigte Ehegatten leisten keinen Mindesteigenbeitrag (Besparung erfolgt ausschließlich mit Zulagen).
Wie hoch sind die Riester-Zulagen?
- Grundzulage seit 2008 pro Jahr
- Alleinstehende 154 €
- Verheiratete 308 €
- Kinderzulage
- Zulage € 185 per child
- per child (born from 01.01.2008) 300 €
new: are for young people under 25 years, an additional one-time bonus of 200 €!
How do I back my additional tax advantages?
- possible deduction of special expenses to 2,100 €.
Regardless of the amount of the insured last year's salary or gross salary each can directly support beneficiaries Total Posts (Own contributions and benefits) make of up to 2,100 € as special expenses for tax purposes ("TOP-promotion"). - favorable review.
The tax office, at the request of the taxpayer if the tax savings from a deduction of special expenses of the paid total premiums (self-review and allowances) times higher than the allowances themselves
If so, pays the tax office the tax benefit direct to the Riester-savers.
is the removal of subsidized capital from Riester annuity contracts regulated?
- From existing pension contracts ( Riester pension , bank savings plan, fund savings plan ) a principal amount of up to 75% or a full 100% for the funded purpose (purchase or construction of owner-occupied housing or debt in retirement) are removed ( retirement-home amount).
Warning: end of 2009 may not be less than the amount to be withdrawn is € 10,000. This restriction eliminated in 2010.
the used capital must be filled up later (like the old Riester extraction control)?
- No! The capital is withdrawn and remains in equity financing.
As implemented the principle of deferred taxation?
- In the accumulation phase, contributions, benefits and interest income tax-free. A flat tax is not due.
- Taxation begins with retirement, earlier than the 60th Of age and no later than the 68th Of age.
The tax base of a residential Riester contract differs from that of a Riester pension money contract. When is the Riester pension contracts Pension payment at the age of the base for taxation of subsidized premiums and the income from them. - When living Riester contract to buy the residential funding the account balance based on taxation . In this fictional account
are all included in the savings phase funded principal payments as well as a retirement-home amount of removed if necessary (ie, funded pension assets in the form of credits on savings plans and money Riester pension contracts).
so established residential funding balance will increase until retirement annually by 2%.
How sind die Steuern nach Renteneintritt zu zahlen?
- Besteuerungsgrundlage ist der Stand des Wohnförderkontos bei Renteneintritt.
Für die Besteuerung (nach individuellem Steuersatz) hat der Kunde zwei Wahlmöglichkeiten:- Einmalbesteuerung mit Rabatt
Der Stand des Wohnförderkontos wird um 30% verringert. Die verbleibenden 70% sind mit individuellem Steuersatz zu versteuern. Die Einkommensteuer fällt sofort an. - Gleichmäßige steuerliche Verteilung
Der Stand des Wohnförderkontos wird in jährlich gleichen Raten über einen Zeitraum bis zum 85. Lebensjahr des Kunden steuerlich aufgelöst. The taxes are to be applied in annual installments.
- Einmalbesteuerung mit Rabatt
What specific tax implications are likely to arise?
What is a "harmful use" and what consequences they incur?
- harmful use in the phase before manufacture or purchase an owner-occupied dwelling:
- is funded pension assets for not taken sponsored uses, this leads to the immediate recovery of allowances and tax benefits.
- harmful use in the phase after manufacture or purchase an owner-occupied dwelling:
- An adverse use is also available if the subsidized capital was used, although, according to a self-occupied residential property, the owner-occupation is given up. In this case
immediately made a tax on the residential funding account balance .
- An adverse use is also available if the subsidized capital was used, although, according to a self-occupied residential property, the owner-occupation is given up. In this case
What opportunities are avoid these negative consequences?
- sale of residential property:
The Riester savers pay an amount equal to the residential funding account balance to another Riester certified pension contract (for example, Riester pension) or invest an amount equal to the residential funding account balance within 4 years of sales in another eligible apartment. - rental of residential property after work-related move:
The Riester savers will the resumption of self-use (at least at the age of 67 light years) and limited the hiring accordingly. - role of owner-occupation because of divorce:
The matrimonial home is assigned under a judicial decision to the spouse of the Riester-saver. - death of the Riester-saver:
The apartment is on surviving (filing jointly) spouses continue to use themselves.
