Die Riester-geförderte Altersvorsorge – steuerliche Vorteile durch atypische Gestaltungsmöglichkeiten in der Rentenphase

摘要

The paper focusses on the repayment of the generated capital of the so called “Riester-Rente” from an individual investor’s point of view. Beginning with the contract formation tax and biometrical induced effects are influencing the advantageousness of the government-funded “Riester-Rente”. This paper shows that under certain circumstances an atypical capitalization of the personal pension plan at beginning of the retirement period is preferable to the “normal” refunding using annual pension payments.