Welche Veranlagung gilt bei der Einkommensteuer?

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1. Alleinstehende: Einzelveranlagung

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a) Besonderheit bei Ledigen

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b) Besonderheit bei Geschiedenen und Getrenntlebenden

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c) Besonderheit bei Verwitweten

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2. Alleinerziehende: Splittingtarif doch möglich?

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3. Eheleute: Zusammenveranlagung oder Einzelveranlagung

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a) Was Sie zur Wahl der Veranlagung wissen sollten

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b) Wann Sie die gewählte Veranlagung wechseln können

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c) Welche Voraussetzungen für die Ehegattenbesteuerung gelten

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Sie und Ihr Ehegatte müssen unbeschränkt steuerpflichtig sein

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xx Xxxx xxx Xxxxxxx xxx xxx Xxxxxx

Sie dürfen nicht dauernd getrennt leben

Xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxx, xxxx Xxx xxx Xxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx "xxx Xxxxx xxx Xxxx" xxxxxxxx xxxx. Xxxxx Xxx xxxxxxx xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx xxx Xxxxx Xxxxxxx, xxxxxxxxx Xxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx. x. X . xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. xXx xxx Xxxxxxxxxxxxxx xxxxx Xxxxx xxx.

Xxx Xxxxxxxx xx Xxxxx xxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx. Xxxxxx Xxx xxxx xx xxxxxxxxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxxx Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxxxx Xxxx xxxxxx xx xxx xxxxxxxxx Xxxxxxx xxxxxxxx xxxxx. Xxxx xxxxxx xxxxxxx xxxx Xxxxx xxx xxx xxxx Xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx, XXxXX xxxx X. xxx.

XXXXXXX: Xxxxx xxx Xxxxxxxx xxxx xxx Xxxxxx xx xxx xxxxxxxx Xxxxxxx xxxxxxx xxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xx, xxxx xxx Xxxxxxxx xxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxx xxxxx xxx xxxxx xxxxxxx xxxxxxxx xXxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxx.

XXXXXXXXX: Xxxxxxxxx xxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx, x. X. xxx Xxxxxxxxxxx xxx Xxxx Xxxxxx: Xxxx xxxxxxxxx Xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxx xxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxx. Xxxxxxx Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxx. Xxxxxxxxxxxxxx
xxxxxxXxxxxxxx xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx Xxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx XxxxxxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxxx xx x. X. xxxxxxxx, xxxx xxx Xxxxxxxx, xxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX: Xxxxxx Xxx xxxx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xx xxxx Xxx. x XXX xxxxxxxx xxxx: Xxxx xxxxxx xx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxx xxxxx xxxxxxxxxxx. Xxx XXX xxxxxx xxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx, XXxXX xxxx X. xxx.

d) Veranlagung im Sterbejahr eines Ehegatten

Xx xxx Xxxx, xx xxx xxx Xxxxxxxx xxxxxxxxx xXxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxxxxxxxxxxx, xxxxx Xxxxxxxx xxxxxxx xx Xxxxxxxxxxx xxx xxxxx x xxxxxxxxx xxxx xxxx xxxxx Xxxx x xxxxx xxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxx. Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx xxxx.

XXXX: Xxxxxxxxxxxx xxxxx xxxx xxx Xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxx xx. Xxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxx xx. X. xxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxx Xxxxx xx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx. Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxx. Xxxxxxxxxxxxxxxxx xxx xxxxx. Xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

4. Häufigster Fall: Die Zusammenveranlagung

Xxx xxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx XXxXx. Xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxx xx xxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxx xx:

• Xxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxx. Xxxxxxxxxx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xxxxx xxxxxxxxxxx, xxx xxx xxxxxxx xxxxxxx xxxxxx.
• Xxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxx xxx xxx xxxxxx, xxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxx. Xx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xx xx xxxxxx xxx Xxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx xxx Xxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xx.xxx XXX, xxxxxxx xx xx xxxx xxxx Xxxxxxxxxx xx.xxx XXX Xxxxxxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxx xxxx xxxx xxx xx.xxx XXX xxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxx xxxx x.xxx XXX.

Xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxxx xxxxxxxxxx x xxxx xxxxxxxxx xxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxx xx xxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxx. Xxxxxxxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxx, x. X. xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx, xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxxxxx xxxxx xxxxxx Xxxxxxxxxx xx Xxxxxxxx xxxxx xX xx Xxx. x XXxXx. Xxxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxx, xxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxx.

Xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx xxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxx xxxx xxxxxx Xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx Xxxxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxx, x. X. Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, XxxxxxxxxxxxxxxXxxxxxxxxxxx, Xxxxxxxxxxxxxxxx.

XXXXXXX: Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx: Xxx xx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxx, xxx Xxxxxx xxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxx. Xx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxxx xx xxxxxxxxx, xxx xxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxx xx, xxxx Xxx xxxx xxx xxxxx Xxx xx Xxxx xxxxxxxxxxxxx. Xxxx xxxx xxxx, xxxx Xxx xxxx xx xx. Xxxxxxxx xxxxxxxx xxxx xxxx xx x. Xxxxxx xxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx, xxxx xxxxx Xxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxx Xxx. x XXx.

5. Statt Zusammenveranlagung: Die getrennte Veranlagung bis 2012

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx XXxX xxxxx. Xxxxx Xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx, xx xxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxx xxx. Xx Xxxxxxxxx: Xxx xxxxxxxxx Xxxxxxxxxxx xxxxx xxx xx Xxxxxxxx, xxxx xxxxx Xxxxxxxxx xx xxxxxxxxxx xxxxx Xxx xx Xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xx. x. xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxx xxxxxxxx xxxxx.

Xxx Xxxxxxxxxxxx xxxx xxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxx xx xxxxx xxxxxxxxxxx Xxxxxx xx. X. xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxXx. Xx Xxxxxxxx xxxxxx xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxx x. X. xx xxx Xxxx, xxxx xxx xxxx Xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxx xxxxx xxxxx xxxxxxx.

Xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxx xxxxx Xxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx, xxxx xxx xxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxx xxxxx xxxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx, xxx xxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxx.

Wie das Finanzamt bei getrennter Veranlagung rechnet

Einkünfte

Xxxxx Xxxxxxxx xxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx, xxx xx xxxxxxx xxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx xxx xxxxx xxxxxxxxxx xxxx. Xxxxxxxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxx, x. X. xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx, xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxxxxx xxxxx xxxxxx Xxxxxxxxxx xx Xxxxxxxx xxxxx xX xx Xxx. x XXxXx.

Sonderausgaben

Xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx, xxx xxx xxxxxxxxx xxx xX xxx XXxXx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxx xxx xxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx. Xxxxx Xxxxxxxxxxxxxx

• Xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxxxxxx. Xxx xxxxxxx xxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxx xxxxxxxxxxxx Xxxxxx xxxxxx Xxx xx Xxxxxxxxxxxxxxxxxxx xXxxxx xxx xxx xxx xxxxxx xxx Xxxxxx xxx xxx xxx Xxx. x Xxxx x XXxXx X xxx Xxx. x XXxX xxxxx.
• Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx xx xxx xxx xxx xxxxxxxxx Xxxxx xxxxxxxx. Xxxxxxx xxxx XxxxxxxxxxxxxxXxxxxxxxxx xxx xxx Xxxxxxx, xx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxx xxxx xxxx xxx xxx xxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx.

Außergewöhnliche Belastungen

Xxxx Xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xx xxx xxx XXxXx xxxxxx xxx Xxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxxxxxxxx: Xxx Xxxxxxxxxxxx xxxxxx x xxx xxx xxx Xxxxxxxxxxxxxxxxxxx x xxxx xxxxx Xxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxx xxx xxx xxxx xxx xxx xxxxxxxxxx xxxx. Xxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xX xx XXxXx. Xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx

XXXXXXXXX: Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxx xxxx xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx Xxx. x XXxXx. Xxxxx Xxxx xxxxxxx Xxx xxxx xxxx xx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxxx, xxxx xx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XX xxxxxxxxx xX xxx Xxx. x XXxXx.

XXXXXXX: Xxx Xxxxxxxxxx xxxx Xxxx xxxxxxxxxx Xxx xx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx x.

XXXXXXX: Xxx x.x. Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxx xxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxx x xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

x Xxx XXXxXxxxxxx xxxxxxx xxxx xxx, xxxx xx xxxxxx Xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx. Xxxx xxx xx xxxxx xxxxxxxxxxxx, xxx Xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxx xxxxxxxx xxxxxxx Xxxxxxxx xxxxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx.

x Xxxx Xxxxxxxxxx xxx XX XxxxxxXxxxxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxx "xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxx xxx, xxxxxxxxx xxxxxx". Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx. Xxxx xxxxx Xxxxxxxxxx xxx xxxxx xxx x.x. XXXxXxxxxx xxxxxxxxx.

Behinderten-Pauschbetrag des Kindes

Xx xxxx xxxx Xxxxxxxx: Xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx Xxxx, xxx xxx xxx Xxxxxx xxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxx xx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxx xxx xxx xxx xxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxxx xxxxx xxxxxxxx. Xxxx xxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxx xxx xxx xxx Xxx. x Xxxx x XXxXx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxx xxxx XxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx Xxxx xxxx Xxxxxxxxx, xx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx. Xxxx xxx xxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xx xxx xxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxx xxx xxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xx Xxxxx xxx x.xxx XXX xxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Entlastungsbetrag für Alleinerziehende

Xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xx Xxxxxxxx, xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxxx xxx xxx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx

Altersentlastungsbetrag für Alterseinkünfte

Xxx xx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxx xxx, xxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxx Xxxxxxxxxx xxx xxx. Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx, xxxxxxxxxxxxx, xx xxx Xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxx

Härteausgleich für Nebeneinkünfte

Xxxxxxxxxxxxxxx xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxx xxxxx xxxx xxx xxx XXX xx Xxxx xxxxxxxx. Xxxxxxxxxxxxxxx xxx xxx XXX xxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxx xx Xxx. x xxx x XXxXx. Xxxxxx xxx. Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxx xxxxxxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx

Steuervergünstigung für haushaltsnahe Dienste und Handwerkerleistungen

Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx XXxXx. Xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxx xx. Xxx Xxxxxxxxxx xxxx Xxxx xxxxxxxxxx Xxx xx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx x xxxxx: xx Xxxxx xxx.

XXXXXXXXX: Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxx xxxx xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxx Xxx. x XXxXx. Xxxxx Xxxx xxxxxxx Xxx xxxx xxxx xx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxxx, xxxx xx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XX xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

x Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx

x Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx

Kinderfreibeträge und BEA-Freibeträge

Xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxx, xx xxx xxxxx Xxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx.

Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxx xxxxxxx, xxxxxx xxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxx, xxx xxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xx. Xxxxxxxxxx xxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxx Xxxxxxxxxx xxx Xxxxxx xxxxxx Xxxxxxxxx xxxxx xxxxx, xx Xxxxxxx xxxx xxxx xxxxxxxxxx xxx. Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx.

Kinderbetreuungskosten

Xxx Xxxxxxxxx, xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxx Xxxxxxxxx:

• Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxx xxxxxxxx xxx. Xxx xxxxxxxxxxx Xxxxxx xxxx xxxx xxxx xxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxx xxxxxx Xxx xx "Xxxxxxxxxxxxxxxxxxx" xx Xxxxx xx xxx xxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xx xxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxx xx xxx Xxxxxxx xxxxxxxxxxxxxxx. Xxxxxx Xxx xxxxxx xxxx Xxxxxxxxxx xx xxx "Xxxxxx Xxxx" xx Xxxxx xx xxxxxx.

Verlustabzug

Xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxx xxx xxx Xxxxxxxxx xxxxxxxxx, xxx xxx xx xxxxxxxxxx xxx. Xxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx, xxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxx xxxxxxxx, xxx xx xxxxxxxx xxx xxx xxx Xxx. x XXxXXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx

Xxx xxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxx xxxx xx Xxxx xxxxxx, xx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxx Xx xxxxxx Xxxx xxxx xxx "xxxxxxxxxxxx Xxxxxxxxxxxxxx" xxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXXx.

Sonderausgabenabzug für Altersvorsorgebeiträge (Riester-Förderung)

Xxx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxx xxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xx. Xxx xx xxxxxx Xxxxxxxxxxxxx xxxx xxxxxxx xxx xxx xxxxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxx xxxxx.

Xxx xxx xxxxxxxxxx x xxxx xxxxxxxxxx x Xxxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxxxxx Xxx xxxx xx xxx "Xxxxxx XX" Xxx Xxxxxxxxxxxxxxx xxxxxxxxx.

a) Wann die getrennte Veranlagung günstiger sein kann

Xx xxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx.

XXXXXXXXX: Xxxx xxxxxxxxxx: Xxx xxxx xxxxxxx! Xxxxxxxx xxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxx xxxx Xxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx, xxxxxxx Xxx Xxxx Xxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx.

Wenn jeder Ehegatte Nebeneinkünfte unter 820 Euro hat

Xxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxx xxxxxx xxxx xxx xxxxx xxxxx xx xxxxxxxx Xxxxxx Xxxxxxxxxxxxxxx, xxxxxxx xxxxx xxx xxx XXX xxxxxxxxxx xxx xxx xxx XXX xxxxxxxxxxxxxxxxx. Xxxxxx xxx. Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxx xxxxxx. Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx

Wenn steuerfreie Lohnersatzleistungen oder Auslandseinkünfte vorliegen

Xxxxxxxxxxxxxxxx X, Xxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxx xxxx xxxxxxxxxx, xxxx xxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xx xx xxxxx xxxxxxxx Xxxxxx xxxx xxx xxxxxxx Xxxxxxxxx. Xxxxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxxx xxxxxxx xxxxx xxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxx. Xxx xxxxxxxxx Xxxxxxxxxxx xxxxx xxxx xxx xxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxx xxxxx xxxx xxxx.

Xxxxxxx Xxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

Xxxxxxxx: Xxxxxxxxxxxxxxxxxx
Xxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxx xx.xxx XXX. Xxxxx Xxxx xxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxx xx.xxx XXX.

Xxxxxxxx: Xxxxxxxxxxxxxxxx X, Xxxxxxxxxx, Xxxxxxxxxxxxxxxx
Xxx Xxxxxxxx Xxxxxxx xxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx xx.xxx XXX. Xxxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxxxxxx.

Wenn außerordentliche Einkünfte vorliegen

Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxx xxx. Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx. Xxxx xx xxxxxx xxx Xxxxxxxxx xxx, xxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxx. Xxxxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

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Xxxxxxxx:
Xxxx Xxxxx xxxxxxx xxxx Xxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xx.xxx XXX xxx xxx xxxxxx Xxxxxxx xx.xxx XXX.

Wenn Sie sich vom Ehegatten getrennt haben

Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxx xxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxx x.xxx XXX xxxxxx xxxxxxxxx. Xxxx xxx xxxx xx Xxxx xxx Xxxxxxxxx

Xxxx xxx Xxxx xxx Xxxxxxxx, xx xxx Xxx xx xxxxxxxxxx xxxxx Xxx xxx Xxxxx XxxxxXxxxxxxxx Xxxxx xxx Xxxx xxxxxxx xxxxx, xxxxx Xxx xxxxxxxxx xxx Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxxxxx Xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxx, xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxx. Xxxxxxx Xxx xxx Xxx XxxxxXxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx Xxx xx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxx, xxx Xxxxxxxxxxxxxx xxxxxxxx, xxx Xxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxxx Xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xx xxx xxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx.

Xx Xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxx xxxxxxxx x xxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx. Xxxx xx xxxxxx Xxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxxx xxxxxxxxx xxx Xxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Wenn ein Ehegatte Verluste hat

Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx. Xxxx xxxx xxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxx xxxx. Xxxx xxxxxxxx xxxx xxx "Xxxxxxxxxxxx xxx Xxxxxxxxxx" xxxxxxx, xxx xxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx. xxxxxx xxxxx xxx Xxxxx.

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Xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx

Xxxxxxxx:
Xxx Xxxxxxx xxx xxx Xxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xx.xxx XXX. Xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx Xxxxxxxx xx Xxxxx xxx xx.xxx XXX. Xx Xxxxxxx xxxxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx xxx.xxx XXX.

Xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxx xx xxxxxxxx xxx xxx XXxXXx:

• Xxxxxx xxx Xxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xxxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xx xxxxx xxx Xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xx xxxxxx Xxxx xxx xxxx Xxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxx xxx.
• Xxxxxx xxx Xxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xxxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xx xxxxx xxx Xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxx.
• Xxx xxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxx xxxx xx xxxxx xxxxxxxxx Xxxx, xx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxx Xx xxxxxx Xxxx xxxx xxx "xxxxxxxxxxxx Xxxxxxxxxxxxxx" xxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx.

Wenn eine glaubensverschiedene Ehe vorliegt

Xx xxxx xxxxxxxxxxxxxxxxxxxx Xxx xxxxxxx xx xxxx, xxxx xxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx.

Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xxxxxxx Xxxxxxxxx, xxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxx Xxxxxxxxx xxx xxxxxx, xxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xx. Xx xxxxxx Xxxx xxxxxxx xxx Xxxxxxx xxxx xxx xxx. xxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxx Xxx xxxxxxxxx.

Xxx xxxxxxxxx Xxxxxxxxx xxxx xxxxxx xxx xxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxx x xx Xxxx xxx Xxxxxxxxxxxxxx x xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx, xxxxxx xx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx, xxxx xxxx xxxxx Xxxx XXX xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxx Xxx

Wenn persönliche Gründe vorliegen

Xxxxxx Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxxx xxxx, xxxx xxxxx xxxxxxxxxx xxxxxx xxxx xxxxxxxxx. Xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxx xxxx xxxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxx.

Wenn der Ehegatte Insolvenz anmeldet

Xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx XXXxX xxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx XXX Xxxxxxxxx xx, xxxx xx xxxx xxx xxxxxxx xxxxxxxxxxx xxxx, xxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx, xxx xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx X. Xx xxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxx xxx Xxxxxxxxxxxx XXX xxxxxxxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xx xxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxx Xxxxxxx xxxxxxx xxx. Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx.

Xx xxxxxx Xxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx XX xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

XXXX xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxx xXX Xxxxxxxx xxx x.xx.xxxx, XXX xxxx X. xxx.

Xxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xx xxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx xxxx. Xxxx xxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxx xx xxxxxxxxx xxxxx, xxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxx XXXxX xxxxxxxx xxxxxx, xxx xxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxx xxxxxxx.

Xxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxx xxxxxxxxxxxxx xxx, xxxx xx xxxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxx x xxx. xxxx xxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx Xxxxx. Xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxx xxxxxxx. "Xxxx xxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx" xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

6. Statt Zusammenveranlagung: Die Einzelveranlagung für Ehegatten ab 2013

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx. Xxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxx XXxXx. Xxxxx xxxxxxx xxxx Xxxxxxxxx xxxx xxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX: Xxx xxxx xxxxxxxx xxxx "Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx" xxx xxxxx xx xxxxxxxxxxx xxx xxx xxxxx xxxxxx xxxxxxxxxx xxxxxx "Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx" xxx xx XXxXx. Xxxxx xxxxx xx Xxxxxxxx xxxx Xxxxxx, Xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxx xxxx xxx Xxxxxxxxxx, xxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxx xxx xxx Xxxx xxxx xxx Xxxxxxxxx, Xxxxxxxxxx xxx xxx Xxxx xxxx xxx Xxx xxx Xxxxxxxxxx, Xxxxxxxxxxxx, xxxxx Xxxxxxxx xxx Xxxxx xx Xxxxxxx xxxx, x. X. Xxxxxxxxxxxx.

Die Regeln der Ehegatten-Einzelveranlagung

Xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx. Xx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxx xxxxx Xxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx, xxxx xxx xxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxx xxxxx xxxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx, xxx xxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxx.

Xxx xxx "XxxxxxxxxxXxxxxxxxxxxxxxxxx" xxxxxx xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxx xxxxxx Xxxxx xx x xxx xxxxxxx Xxxxxxxxx:

• Xxxxxxxxxxxxxxxxxxx: Xxxxx Xxxxxxxx xxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx, xxx xx xxxxxxx xxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx xxx xxxxx xxxxxxxxxx xxxx. Xxxxxxxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxx, x.X. xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx, xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxxxxx xxxxx xxxxxx Xxxxxxxxxx xx Xxxxxxxx xxxxx.
• Xxxxxxxxx Xxxxxxxxx: Xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxxxxxxx xxx xxxxx xxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxx. Xxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.
• Xxxxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx xxx xxx Xxx. x Xxxx x XXxXx.

XXXXXXXXX: Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxx xxxxxx xxx xxx Xxx. x Xxxx x XXxXx. Xxxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xx xxx "Xxxxxx Xxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxxx, Xxxxx xxx. Xxxxxx xxx xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxxx. Xxx xxxxxx, xx xxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxx xxxxxxxx xxx.

XXXXXXX: Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xXxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxx, xxx "Xxxxxxxxxxxxxxx" xx xxxxx xxxxxxx Xxxxxxxxxxx xxx xx xxx Xxxxxxx xxxxxxxxxxx: Xxx Xxxxxxxxx xxxx xxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxxx.

Xxxxxxxx:
Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxx.

Xxx Xxxxxxxxx xxxxxx: Xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xx x, xxx. x.xxx XXX, xxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx.

• x. Xxxxxxxxxxx: Xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxx Xxxxxxx xxxxxxx xxxx xxxxxxx xxx XXX xxxxxxxx.
• x. Xxxxxxxxxxx: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx x.X. xx x xxx x.xxx XXX xxxx XXXx xxxxxxxx xxx xxx Xxxxxxx xxx XXX.xxxxxx

• Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxx xxx xxx Xxxxxx xxxxxxx x xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx x xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxxx Xxxxxxxxxx xxx xx xxx Xxx. x Xxxx x XXxX xxx xxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxx xxxxxxx xxxxxxxxxxx Xxxxxx xxx xx xxx "Xxxxxx Xxxx" xxx Xxxxx xx, xx, xx,xxx xxxxxxxxxxx.

XXXXXXXXX: Xx xxxx xxxx xxxx xxx xxx xxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxx xxx xxx Xxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxx: Xxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxxxxxxx xxxxxx xxxxxxx: xxxxxxxxx. Xxxxxxxx xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx: xxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx.

• Xxxxxxxxxxxxxxxxxx: Xxxx xxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx Xxxxxx xxxxx xx. Xxxx xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx. Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxxx xxxx, xxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxx xx Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxxx xxx Xxxx xxx xx xxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxx.
• XXXxXxxxxxxxxx xXxxxxxxxxx xxxx Xxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx: Xx xxxxxx xxx xxxxxxxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxxxx.
• XxxxxxxXxxxxxxxxxxx: Xxxxxx xxx xxx xxxx xxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxx xxxxxx. Xx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxx xxxxxx.
• Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx: Xxxxxx Xxxxxxxxxx xxxx xx Xxxxxx xxx XxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx Xxxx xxxxx xxxxxxxxx.
• Xxxxxxxxxxxxxxxxxxxxxxx: Xxxxxx xxxx xxxx xxxxx Xxxxxxxxx xxxxxxxx xxxxxxxxx.
• Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx. Xxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxx, xxxx xx xxx xxxxxxxxxxxxxx xxxxxxxx xxx. Xxxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxx Xxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxxxx xxxxxx xxxxx.
• Xxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxx xxxxxxxx xxxxxxxxx.
• Xxxxxxx: Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxx xxxxxxxxxxxxxx Xxxxxxxx. Xxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx.
• Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxx xxx "Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx" xxx xxx xxx Xxx. x Xxxx x XXxXx. Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx "xxxxxxx xxx Xxxxxxx xxxxxxxxxxx" xxxxxx xxxxxx xxx xxx Xxx. x Xxxx x XXxXx. Xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xx Xxxxxxxxxxxxxx "Xxxxxx Xxxxxxxxx xxxx", Xxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx Xxxxxxxxx xxxxxxxxxxx: Xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxx xx xxx Xxx. x Xxxx x XXxX xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxx xxx xxxxxxxxxxxxxx xxxxxxxx xxx, xxx xxx Xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxxx xxxx xxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxxxxx xxx xxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxx xxx xxx Xxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxxx xxx Xxxxx xxxxxxxxx, xxx xxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxx xx.xxx XXXx. Xxxx xxx Xxxx xxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx x.xxx XXX xxxxx xxx xxx xxxxx x.xxx XXX xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.
• Xxx XXXxXxxxxxx xxxxx xxx Xxxx Xxxxx. Xx xxx xxxxxxxxxxxx, xxxxxxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xx xxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxx, xxx xxx xxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxx Xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx xxxx xxxx xxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xx xxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxxx xxxxxxx xx xxx Xxx. x Xxxx x XXxX xxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX.

Aufteilung des Behinderten-Pauschbetrages, Pflege-Pauschbetrages

Xxx Xxxxxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxx xxx xx xxx Xxx. x XXxX xxxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx "Xxxxxxxxxxxx" xxxxxxxx xxxxxx. Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xx xxx Xxxxxxxxxx xxxxx xxxx, xxx XxxxxxxxxxxxXxxxxxxxxxxx, XxxxxxxxxxxxxxxxXxxxxxxxxxxx, XxxxxxxXxxxxxxxxxxx xXXX XxxxxxxxxxXxxxxxxxx xxx xx.x.xxxx, Xxxxxxxx XXx xxxxxxx.

XXXX xxx Xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx xx xxx Xxx. x Xxxx x XXxX xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxx Xxxxxxxxxx xxxxxxxxxx xXX Xxxxxxxxxx xxx x.xx.xxxx, x X xxxxxx, Xxxxxxxx XXX X xxxxx.
Xxxxxxxxxxx, xxx xxxx xxx xxx XXXxXxxxxxxxx xxxxxxxx, xxxxx xxxxxxxx xxxx xx xxx Xxx. x Xxxx x XX xxxxx Xxxxxxxx.

Wahlrecht zwischen Einzelveranlagung und Zusammenveranlagung

Xx xxxx xxxxxxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxx xxxx xxx xxxxxx Xxxxxxxx xxxxxxx xxxxxxxxx xxx xx Xxx. x XXxXx. Xxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx, xxxxxx xxx Xxxxxxxxx xxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx.

Befristung des Wahlrechts

Xx xxxx xxx xxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxXx.

Xxx Xxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxx xx xxxx Xxxxxxxxxxxx xxxxx, xxx Xxxx xxxxxxx xx xxxxxxx, xx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxx xx xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx. Xxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx, xxxx

• xxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxx xxxx xxx
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• xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx, xxx xxx xxxx xxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxx.

7. Besonderheit im Jahr der Heirat: Die besondere Veranlagung bis 2012

Xx Xxxx xxx Xxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxx xxx Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx, xxxxxxx xxx xxxxxxx xxxx xxxxxxxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxx XXxXx.

Xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxx xxxxx Xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxx Xxxxxxxxx xxxxxx xx xxxxxxxxx, xxx xxxxxx xxx xxxxxxxxxxxxx. Xxx xxxxxx xxxx xxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxxxxxxxx.

XXXXXXX: Xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxx xx Xxxx xxx Xxxxxx. Xxx xxx xxxxx xxxxxxxxx xxx Xxxxxxxxx, xxx xxxx xxxxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Xx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxx.

Xxxx Xxxxxx xxxx xxx Xxxxx xxxxxxx xxx Xxxxxxxxxxx xx Xxxx xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XXxXx. Xxxxxxxx xxx Xxxxxx xxxx xxxx Xxxxx xxxxxx xx Xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxx xx xxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx.

xXxx xxxx xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxx, xxxx xxxx xxx xxxx Xxx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxxxxxx xxxx xxx xxx Xxx. x Xx. x XXxXx. Xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx. Xxx xxxx xxxxx xxx Xxxx, xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxx xxxxxx Xxx xxxx xxx Xxxxxxxxxx xxx xxx xx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xX xxx XXxX xxxxx.

Xxxxxxxx:
Xxxx Xxxxxx xxx xxxx xxxx xxxxxxxxx xxx xxx xx Xxxx xxxx xxxxxx xxxxxxxxxx. Xx xxx xxx Xxxxxxxxx xxx xx.xxx XXX xxx xxxxx Xxxxxxx xxx Xxxxxxxxx xxx xx.xxx XXX.

xXx xxxx xxx xx xxxxxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxx.

8. Veranlagung bei neuer Heirat im Auflösungsjahr der alten Ehe

Xx xxxxx xxx, xxxx xxxxxx xx xxx Xxxx, xx xxx xxxxx Xxx xxxxxxxxxx xxxx xxxx xxxxxxx xxxxxxxx xxxx, xxxxxx xxxxxxxx. Xx xxxxxx Xxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxx. Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxx xxxx xxx xxxx Xxx xxx xx Xxx. x Xxxx x XXxXx.

Xxxx xxx xxxxxx Xxx xxxx xxxxx xxxxx xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxx, xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxx xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx x xxxx xxx, xxxx xxx xxxxxx xx Xxxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxx xx xxx Xxx. x Xx. x XXxXx. Xxx xxxxx Xxxxx xxxx xxx Xxxxxxxxxx xxxxxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxx xxxxxxxxx. Xxxx xxxxxx xxxx xxxxxxxxx xx.

Xx xxxx xxxxxxxxxx xxxx Xxxxxxxx, xxxx xxx Xxx xxxxx Xxx xxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xx xxxxxx Xxxx xxxxxx xxxxxxxx: Xxxxx xxxx xxx xxxx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxxxxxx xxxx, xxxxxxx xxxx xxx xxxx Xxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxx xxxx xxxxx xxx Xxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxx Xxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xXxxxxxxXxxxxxxxx xxxx xx xxx Xxx. x Xx. x XXxXx.

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9. Veranlagung bei Eheleuten im Fall der Trennung

Xxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx xx Xxx. x XXxXx. Xxxxxx Xxxxxxxxx xxxxxxx xxxxxxxxx xx Xxxx xxx Xxxxxxxx. Xx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx. Xxxxx xxxxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxx x xxx xxxx xxxxxxxx xxxx xxxx xxx xxxxxxx Xxxxxxxxx.

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Xxxx, xxxx xxx xxxxx! Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxx xxx Xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx XXX x X xxxxxxxx xxxxx, xx xxxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xx xxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxx XX x XX xxx Xxxx xxxxxxx xxxxx. Xxxxxxx xxxx xxx Xxxxxxx "xxxxxxxxxxxxxx xxxx xxxxx xxxxx xxx Xxxxxxxxxx xxx Xxx xxx Xxxxxxxxxx, xxx xxx xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx X xx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx, xxx Xxxxxxx xxxxxxx xxxxxxxxx". Xxx xxxxxxx xxxxxx xxx Xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX XX xxxxxx, XXxX xxxx X. xxxxx.

Xxxxxx xxxx xxxxx xxx Xxxx xx xxx Xxx xxx Xxxxxxxx: Xxxxx xxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxx xxxx, xx xxx xxxxxxxxx xxxxxx xxxxxxxxxxxx. Xxxxxxxx xxx xx xxxxxxxxxxxxx:

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Verluste während des Zusammenlebens

Xxx xxxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx Xxxx xxxx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx: Xxxx xxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxx, xxxx xxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxx xxxxxxxx xxx Xxx Xxxxxxxx xxxxxxxxxxx xxxxx xxx xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xx xxxx xxx Xxxxxxxx xxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxx xxxx xxxxxxxxxxxx xxx xx xxx Xxxxxxx xxxxxxx. Xxxxxxxxx xxxxx xx xxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX XX xxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxx xxxxx xxxx Xxxxxx xxxx xxxxxxxx. Xxx Xxxxxxx xxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxx Xxxxxxxxxx, xxx Xxxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxx xxx Xxxx xxxx xxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx. Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx, xxx xx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx x.xxx XXX. Xxxx xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xx.xxx XXX.
• Xxx Xxxxxxxxxxxx: Xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxx xxxxxxxx xxx Xxxxxxx Xxxxxxxx xxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx, xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxx xxx xx xxx Xxxxxxxxx xxxx Xxxx xxx Xxxxxxx xxxxxxxx, xxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxx.

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Zeitpunkt der Trennung

Xxxxxxxx xxxxx xxxxxxx xxxxxxxx, xxxx xxx xxx Xxxxx xxx Xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxxxxxx. Xxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxx, xx xxx xxx Xxxxx, xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xx xxxxxxxx, xxxxx xxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxxxx Xxxx xx Xxxxxxxx xxxx xxx, xxxx xxx xxxx xxx xxx xxxxxxx xxxxx. Xxx x. Xxxxxxxx xxxx xxx xxx xx. Xxxxxx xxxx xxx xxx Xxxx xx Xxx. Xxxx xxxxxx Xxxxxxxxx xxxxx xx xxx xxx xxxxxxxxx Xxxxxxx xxx. Xxxx xxx Xxxx xxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxx xxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxx xx Xxxx xxxx xxxxxxxxxxxxx xxxx.

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10. Veranlagung bei Wohnsitz im Ausland

Xxxxx Xxx xxxxxxxx Xxx Xxxxxxxx xxx Xxxxx xxXxxxxxx, xxxxx xx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxx. Xxxx xx xxxx Xxxxxxxxx:

a) Wohnsitz in Deutschland und Familienwohnung im Ausland (Gastarbeiter)

Xxxxx Xxx xx Xxxxxxxxxxx, Xxx Xxxxxxxx xxxx xx Xxxxxxxxxx, xxxx Xxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx.

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• Xxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxX xxxx, xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx.

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b) Wohnsitz im Ausland (Grenzpendler)

Xxxxx xxxxx Xxxxxxxx xx Xxxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxx xx Xxxxxxxxxxx, xxxxxxx xxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxXx. Xxx xxx xxx xxx. xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx.

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