Grenzgänger nach Luxemburg sind in Trier und Umgebung ein Massenphänomen. Die ganze Großregion profitiert vom Standort Luxemburg. Rund 30.000 Grenzgänger pendeln täglich zu ihrem Arbeitsplatz nach Luxemburg. Doch neuerdings prüfen die Finanzämter, ob die Grenzgänger tatsächlich ausschließlich in Luxemburg beschäftigt sind oder ob sie doch in erheblichem Umfang in Deutschland eingesetzt werden.

1. Keine besondere Grenzgängerregelung mit Luxemburg

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Problem: Arbeitszeiten außerhalb Luxemburg

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Neuer Fragebogen für Grenzgänger

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Pflicht zur Abgabe einer Einkommensteuererklärung in Deutschland?

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2. Regelung bei nicht ausschließlicher Tätigkeit in Luxemburg

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a) Detailfragen zur Verständigungsvereinbarung

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3. Sonderregelung für Berufskraftfahrer

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Das sind die neuen Regelungen ab 8.9.2011

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4. Besondere Regelung zur Besteuerung von Abfindungen

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XXXXXXX: Xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxx xxxxxxx x xxx xxxxxx: xxxxxxxxxxx x xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxx.

5. Staatliche Förderung für Riester-Verträge

Xxx xxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx XxxxxxxxXxxxxxxxxx xxxx Xxxxxxxx, xxx xx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxxx x xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx x xxx xx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx.

Xxxxxxxxxxxx xx xxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxx xxxxxxx xxx xx Xxxxxx xxxxx xxxxxxx Xxxxxxx xxxxx, xx xxx xx xx xxx Xxxxx xxxxxxxx, xxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Xxxx xxxx xxxx xxx Xxxxxxx "Xxxxxxxxxxxx" xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx, xxx xx Xxxxxxxxx, Xxxxxxx, Xxxxxxxxx, Xxxxx, Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx xxxx. Xx Xxxxxxxxxxx xx xxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx.

Xx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx:

xxx Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xx XXxXx.
Xxx xxxxxxxx: Xxx xx Xxxxxxxxx xxxxx, xx Xxxxxxxxxxx xxxxxxxx xxx xx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxx xxx xxxxxxxxx xxxxx Xxxxxxxx xxx xxx XxxxxxxxXxxxxxxxxx. Xxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xx Xxxxxxxxx xxxxxx xxx xx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx.

xxx Xxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxx. x XXxXx.
Xxx xxxxxxxx: Xxx xx Xxxxxxxxxxx xxxxx, xxxx xx Xxxxxxxxx xxxxxxxx xxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx, xxx xxxxxx Xxxxxxxx xxxx xxx xxx XxxxxxxxXxxxxxxxxx. Xxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxx.

Xxxxxxxx xxx xxx XxxxxxxxXxxxxxxxxx xxxxx xxxxx xxx xxxx Xxxxxxxx, xxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx xxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxxx xxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxx, xxx xx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx.

Xxxxxxxx:
Xxx xx Xxxxxxxxx, x. X. xx Xxxxxxxxxx, xxxxx xxx xx Xxxxx xxxxxxxx, xxxx xxxxx XxxxxxxxXxxxxxx xxxxxxxxxxxx xxx xxxxxxx xxx XxxxxxxxXxxxxxxxxx, xxxx xx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxx. Xxx XxxxxxxxXxxxxxxxxx xxx. xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xx xxxx xxxx xxxx Xxxxxxx xx Xxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx Xxxxx xxxxxxx, xxxxxxx xxx XxxxxxxxXxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxx.
Xxxxxxxxx xxx xxx Xxxxxx, xxx xx Xxxxx xxxxx xxx xx Xxxxxxxxxx xxxxxxxx, xxxxxx Xxxxxxxx xxx xxx XxxxxxxxXxxxxxxxxx, xxxx xx xx Xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx.

XXXXXXXXX: Xxxx XxxxxxxxXxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxxx xx xxxxx Xxxxxxxxxxxxxxxx: Xxx XxxxxxxxXxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxx Xxxxxxxx, xxx xx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. xxx Xxxx x xxx xx xx Xxx. xxx XXxX xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxXxxxx: Xxxxxx xxx Xxxxxxxxxxxxxxxxxx.

6. Vermögenswirksame Leistungen

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx.

xxx Xxxxxxxxxxx xxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxx, xxx xx xxxxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx, Xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxx xxxx xx xxxxxx xxx, xxxx xx xxxx xxxx xxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx xxx. Xxxxxxxxxx xx xxxxxx Xxxxx xxx xxxx xxxxx Xxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxx xxxx Xxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx.

Xxx xxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxx, xxxx Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx Xxxx xx xxxxx xxxxxx xxx, xxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxx xxxxxxxxxxxxxxx Xxxx xxxxx Xxx xxxxxxxx Xxxxxxxxxxxx:

Xxx xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx Xxx Xxx Xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx, xxxx xxxxxx xxxx Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxx, xxxx Xxx Xxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxx Xxxx xxxxxxxxxxx xxxx xxx xxx Xxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxx xxx xxxx x xxx xxx Xxxxxxxxxxxxx x xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xXxxxxxxxxxxxxxxx xxx x. Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xxxxxx. x Xxx. x Xx. x xxx Xxxxxx. x Xxx. xx.

XXXXXXXXX: Xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx, Xxxxxxxxxx xxxx xx xxx Xxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xx Xxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx.

xxx Xxxxxxxxxxx xxxx xxx xxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxx xx Xxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxx xXxxxxxxxxxxxxxxx xxx x.Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xxxxxx. x Xxx. x Xx. xx.

XXXXXXXXX: Xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx, Xxxxxxxxxx xxxx xxx xxx Xxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xx Xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxx.

7. Scheidungskinder bei Grenzgängern: Kinderbonus und Unterhalt

Xxx xxx Xxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxxx xxx, xxxxxxx xxxx xxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxx xx Xxxxxxxxxxx xxxx. xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx, xxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxx xxx xxx,xx XXX xxx Xxxx xxx Xxxx xXxxx xxxx xxxxxxx. Xxx Xxxx xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxx xxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxx. Xxx Xxxxx xxxxxxxx xxx, xx xxx Xxxxxxxxxxx, xxx xxx Xxxxxx xxxxxxxx xxxxx Xxxxxxxxxx xx Xxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxx.

Xxx Xxxxxxxxxxxxxxxxx Xxxxxxx xxx xx xxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxxxxxx xxx xx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xXXX Xxxxxxx xxx xx.xx.xxxx, x XX xxxxxx, xxx xxx xx.xx.xxxx, x XX xxxxxxx.

Xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxx xx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxx, xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxx xxxxxxxxx Xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx.

XXXXXXXXX: Xx xxx xxxx xxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxx. Xx xxxx xxxx xxxxx Xxxxxxxxxxxxxxx xx xxxx xxx Xxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx, xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxxx Xxxxxx, Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx.

8. Elternurlaubsentschädigung (luxemburgisches Elterngeld)

Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xx Xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxx Xxxx xx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxx xxxxxx. Xxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xx xx xxxxx xxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx. Xxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx.

Xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxx". Xxx xxx xxxxx Xxxxxxx xxxxxxxxxx xx xxxxxxx

Xxx Xxxx: Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxx xx Xxxxxxxxxxx, xx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx xxx Xxxxxx xxxxx Xxxxxx xxxx xxx xxxxxxxxxxxxxxx xx Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx. Xx Xxxxxx xxx XxxxxxxxxXxxxxxxxxxxxx xxxx xxx xxx xxx xxxxxxxxxxxxxxx Xxxxx xXxxxxx xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxx xx x Xx. xx XXxXx xxx xxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXXX Xxxxxxx xxx xx.x.xxxx, X xxxx X x Xx xx xxXx xx xx.

Xxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxxxxxxx. Xxx xxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxx xx XXxXxxxxxx xx xxxxxx xXxXXxXxxxxx xxx xx.xx.xxxx, Xx Xxxxxxxx, Xxxxxxx. Xxxxxx Xxxxxxxxx xxxxxx xxxx xx Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxx xxxxx Xxxxxxx xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx.

9. AKTUELL: Ausweitung der Bagatellregelung bei der Besteuerung

Xxxxxxxxxxxx xxxx Xxxxxxxxx xxxx xx Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx Xxxxxxxxx. Xxxx xx.xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxx, xxxxxxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx x xxxxxx xxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx, Xxxxxxxxxx xxx xx xxx Xxxxxxx x xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxxxxxxxx:

Xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxx xxxx, xxxxx xxxxx Xxxxxxxxxxx xx Xxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx. Xxx xx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xx xx xxxxx xxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx Xxxxxxxxx, xxxxxxx xxxx xx Xxxxxxxxxxx xxxx xx xxxxxxx Xxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxxx xx xxxx Xxxxxxxxxxxxxxxx: Xxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx.

  • Xxx xxxxxxxx: Xxx xxxxxxxxx Xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx, xxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxx xx xx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxx.
  • Xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxx Xxx, xxx xxxxxx xxxx xxxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx.
  • Xx Xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx x Xxxx xx Xxxxx xxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxx xxx xxx xxxxxxx xx Xxxx xxxxxxxx xxx. Xxxxxxxx: Xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxx xx x.x. xxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxx xx.x. xxx xx.xx. x x Xxxxxx x x Xxxx x xx Xxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx.
  • Xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxx xxx x Xxx xx Xxxxx xxx Xxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxxxxxxxx.
  • Xxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xx Xxxxx xxxxx, xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx xx xxx xxxxxx Xxx xxxxxxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx Xxxxxxxxx xx x.x.xxxx xx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxxx xxxx x.x., xxxx xx xxx x.x.xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxx xxxxxxx xxx xx Xxxxxxxxxxxx xx Xxxxxxxxxx xxxxx xx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxxx xxx x.x.xxxxx.

  • Xxx xxxxxxxx: Xxxxxxxx Xxxxxxx xxxxxxx xxxx xxxx xxxxxxx xx xxxxx Xxxxxxxxxxx xx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxx xxxxxxxxxxx Xxxxxxx xxxxxx xx xxxxxxx. Xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx xx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx.
  • Xxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xx xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxx. Xxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx. Xxxx xxxxx xxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxx Xxxxx xxxxxxxxxxx.
  • Xx xxx Xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx x.x. Xxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx xxx Xxxxxxx xxxxx, xxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxx. Xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxx.

XXXXXXX: Xxxx xxxx xxxxxx xx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxx xxx xxx Xxxxx xxx. xxxxx xxx xxxxxxx Xxxx xxxxxxxxxxxxxxxxxx. "Xxxxxxxxxxx Xxxx x Xxx xxxxxxxxx Xxxxxxxxxxxx".x

Xxxxxxxx xxx XxxxxxxXxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxx xx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx, Xxxxxxxxxx, Xxxxxxxxx, xxx Xxxxxxxxxxxx, xxxxxxxxxxx, Xxxxx xxx xxx Xxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xx xxxx xxxxxxxxx xxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx xxxxx xxx XxxxxxxXxxxx xxxxxxxxx xxxxxxxx Xxxxxx xxx XxxxxxxxxxxXxxxx xx xxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xx xxxxxxxxx xxxxxx, xxx xxxxxxx xxx xxxx Xxxxxx xxx xxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx, xxxxxxxxxxx, Xxxxx xxx xxx Xxxxxxx xxxxx xxxx xxxxx xxxxxx xxxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx xxx xx.x.xxxx xxxxxxxxxxx xxx xxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxXXXxxxxxxxxx :xxxx.

10. AKTUELL: Verbesserung bei der Sozialversicherung

Xxxxxxxx xxx XxxxxxxXxxxxxxx xxx xxx Xxxxxx xx Xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxx, xxx xxx xxxxx xxxxx xxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxxxxx xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxx xxxxx xxxxx Xxxxxxx xxxxxxx xxx xxxxx xxxx xxxxxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxxXxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxx XxxxxxXxxxxXxxxx xxxx xxx xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxx xxx, xxxxx xxxxx xxx Xxxxxx xxx xx Xxxxxxxxxxxx. Xxx xxx xx.x.xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx XxxxxxxXxxxxx.

Xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxXxxxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xx xxxxxxxxxxx, xxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xx Xxxxx xxx xx xxxxxxxxxxx, xxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx.xxxxxx"Xxxxx Xxxxxxxxxx xxxxxx xxxxx xxxxxxxxx Xxxxxxx xx Xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx Xxxxx xxx, xxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxx Xxxxx xxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxx"xxxxxxxxx xxxxxxxxxXxxxxxxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxx.

XXXXXXX xxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxx XXxXxxxxxxxxxxxxxxxxxxxXxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx. Xxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx. Xx xxx x.x.xxxx xxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx xx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx xx Xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxx: Xxxxxxxx Xxxxxxx xxxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxxx xxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxxxxxxx.

Xxx xxxxx Xxxxxx xx x. Xxxxxxxx xxxx xxxxx, xxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxxx: Xxxx xx xx Xxxxx Xxxxxxxxxx xx Xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxx xx x.x.xxxx xxxxxxxxxxxx xxxxxx: Xxxx xxxxxxxx xxxx xxx xx xx Xxxxxxxxxxx xxx Xxxx xx Xxxxxxxxxx xxxxxxx, xxxx xxxx Xxxxxxx xx Xxxxxxxxxxx xx xxxxxx xxxx. Xxxxxxxxxx xxxx xxxx xxx xxxx xxxx Xxxx xxx Xxxxx x xxx xxx xxxxxx xxxxx xxxx Xxxx xxx Xxxxx!

XXXXXXX: Xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxx xx Xxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xXXXXx xxxxxxxx xxxxxx. Xxx xxx xx.x.xxxx xxxxxxx Xxxxxxxx xxx xxx Xxxx xxxxxxxxxxxx xxxxxxxx xxxxxx.

11. AKTUELL: Keine Doppelbelastung von Eltern-, Kranken-, Mutterschaftsgeld

Xxx Xxxxxxxxxxxxx, xxx xx xxxxx Xxxxx xxxxxx xxx xx xxxxx xxxxxxx Xxxxx xxxxxxxx, xxxx xx xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxx, xxxxxxx xxxx xxx xxxxxxxxxXxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx.

  • Xx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx, xxx xxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx "xxxxx" xxx Xxxxxxxxxx xxxxxxx. Xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx, xxxxxx xxxxxxx xxx Xxxxxxxxxxx, xxxxxxxx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx X xxxxxxxxx. Xxxxx Xxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxx xxxxxx xx xxxxxx xxxxx Xxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xxxxxxxxxx.
  • Xx Xxxxxxxxxxxxx xxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxx xxxxx xxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxxx xxxxxx xxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx

XXXXXXX xxxx xx xxx x.xx.xxxx xxx Xxxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x XXXX, xxxxxxx xxx xxx "x. Xxxxxxxxxxxxxxxxxxxxxxxxxxxx"x.

  • Xxx xxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx XXX XXX xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxx.
  • XXXX: Xxxx xxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxx xxxxxxxxxx, xxxxx xx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxx, xxxx xx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx XXX xxxxxxxxxxxx xxxx.

Xxx xxxxxxx Xxxxxxxxxxx xxxx xx xxxxxxxxxxXxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx Xxxxx xxx xxx. Xxxxxxxxxxxxx xxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx. Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx. Xxx xxxxx xxxxxx xx xxxxxxxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxx Xxxxxxx xxxxxxxxx xxxxxx.

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12. AKTUELL: Neue Besteuerungsregeln für Überstunden

Xxxxxx xxxxxx Xxxxxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxxxx "xxxxxxxx xxxxxxxxx" xxxxxxxxx, xxxxxx xxx xxxx xxxxxxxxxx xxxx. Xxx xxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx x xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx. Xx Xxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxx xxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxx xx. Xxx xxxxx xxxxxx Xxxxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xxxxxx Xxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx "xxx xxxxxxxxxxxx xxxxx xxxxxxxxx". Xxx xxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xx xxxxxxxxxx xxxx, xxxxxxxxxxx xxxxx, xx xxx Xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx.

Xxxxxx xxxx xxx xxxx xxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxx, xxxx xx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xx Xxxxx xxxxx xxxxxxxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxXXXxxxxxxxxx :xxxx.

Xx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xxxxxx xx:xxxxxx"Xxx xxxxxxxxxxxx xxxxxxxxx xxxxxx Xxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxx, xxx xx xxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxx xx xxxxxx Xxxxx Xxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx Xxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxx, xxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxx xxxxx xxxxxxxxx xxxxxx.xxxxxxXxx xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx Xxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxx,xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxx xxxxx xx xxxxx Xxxxxxxxxxxx xx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx"....xxxxxxXxx x xxx xxx xxx! xxxxxxx"xxx xxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxx Xxxxxx, xxx xxxx xxxxxxxxxxxx xxxxxxx xxxxxx, xxx xx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxx".

Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx, xxx xx Xxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx:

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