Withholding tax - an argument for the Riester pension at the moment when it comes to new laws, you meet more often on tax changes. This news is as the new corporate tax, in which one meets very often on the concept of withholding tax. What exactly has to understand them and what does it mean for you? According to this new corporate tax will apply from January 2009, the withholding tax. Thus, interest, dividends and capital gains on private securities will bear interest at a flat 25%. Gains from real estate transactions are not affected. Deleted is with this new statutory scheme for the half-income individuals, according to the so far only 50% of accrued gains had to be taxed. From 2009, therefore the total net profits will be subject to the 25% final withholding tax. The holding period of one year, then has no meaning. While previously you had to pay tax only profits that were realized within the first investment year, plays the time of sale from 2009 no longer relevant. It is then not matter how long you have owned its securities before they are sold at a profit.

However, this regulation applies only to systems that are started after 31.12.2008. If one then thinks that the state-subsidized Riester pension money invested in various securities and regularly realized by sales gains, then it is necessarily the question of whether we do not suffer as well as the 25% withholding tax and the significant disadvantages to expected private pension will be significantly affected. But those worries are completely unfounded, because the withholding tax will be both in the private pension fund as well as state-sponsored Rürup and Riester pension does not apply. The Riester pension and Rürup pension subject to deferred taxation. This means that the accumulation phase is tax exempt and thus did not negatively affect the gains on the contract. Only in the payment of pensions will be the tax payable, but then not oriented to the final withholding tax, but at the then-current personal tax rate. In order to ensure future withholding tax, so get to the Riester pension in addition to the advantages of state support is another plus point. Should we consider, then, his private pension plan in the form of securities to investing, you should definitely include this variant in its deliberations