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ARTICLE · 30 JANUARY 2014

Steuerliche Behandlung Von Rentenbezügen

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Mit 1. Januar 2014 sind die Bestimmungen des neuen Doppelbesteuerungsabkommens zwischen Deutschland und Luxemburg (das „DBA") in Kraft getreten. Für Ruhegehälter, Renten oder ähnliche Vergütungen ist der neue Artikel 17 des DBA einschlägig, worin grundsätzlich nur der Wohnsitzstaat des Empfängers die Einkünfte besteuern darf.

LuxembourgTax
Alain Steichen
Alain Steichen

Mit 1. Januar 2014 sind die Bestimmungen des neuen Doppelbesteuerungsabkommens zwischen Deutschland und Luxemburg (das DBA") in Kraft getreten. Für Ruhegehälter, Renten oder ähnliche Vergütungen ist der neue Artikel 17 des DBA einschlägig, worin grundsätzlich nur der Wohnsitzstaat des Empfängers die Einkünfte besteuern darf.

Für in Deutschland ansässige Grenzpendler würden demnach – zumindest prinzipiell – alle aus Luxemburg stammenden Zuwendungen aus Renten oder ähnlichen Vergütungen in Deutschland steuerpflichtig. Allerdings gibt es umfassende Ausnahmen von diesem Grundprinzip und Präzisierungen im Text des DBAs, welch...

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