Viele Ruheständler ziehen ins Ausland und beziehen dort Renten aus Deutschland. Zum einen sind dies ehemalige Gastarbeiter, die nach dem Arbeitsleben in die Heimat zurückkehren. Zum anderen sind dies immer mehr Deutsche, die ihren Ruhestand unter Palmen oder in einer Berghütte verbringen, etwa in Spanien, Mallorca, Thailand, Österreich oder in der Schweiz. Ihnen droht jetzt Ärger mit dem deutschen Fiskus. Denn schon seit 2005 sind deutsche Renten aller Art in die Steuerpflicht einbezogen, doch erst seit kurzem erfasst der Fiskus tatsächlich die Auslandsrentner. Hier können Sie sich umfassend über die neuen Besteuerungsregeln informieren.

1. Überblick: Was Auslandsrentner zur Besteuerung wissen sollten

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2. Steuerpflicht: Beschränkt oder unbeschränkt steuerpflichtig?

a) Beschränkte Steuerpflicht

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Steuerregeln

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b) Unbeschränkte Steuerpflicht auf Antrag

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Steuerregeln

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c) Unbeschränkte Steuerpflicht

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3. Beschränkte Steuerpflicht: Welche Altersbezüge sind steuerpflichtig?

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a) Renten

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b) Riester-Renten

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c) Betriebsrenten aus Pensionsfonds, Pensionskassen und Direktversicherungen

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d) Beamtenpensionen und Werkspensionen

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4. Besteuerung: Mit welchem Anteil sind Renten steuerpflichtig?

Xxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx: Xxxxxx xxxxxxx xx xxxxxx Xxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxx xxxxxxx xxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xx xxx xxxx Xxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxx, xxx xxx "Xxxxxx X" xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxxx Xxxxxxxxx xxxx Xxxxx, xxxx xxxxx Xxxxxxxx xxxx xxxxxx "Xxxxxx X" xxxxxxx. Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx "Xxxxxx X" xxxxxxxxx.

a) Renten, die mit dem Besteuerungsanteil steuerpflichtig sind

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b) Renten, die mit dem Ertragsanteil steuerpflichtig sind

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c) Renten, die mit dem besonderen Ertragsanteil steuerpflichtig sind

Xxxx xxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxx, x. X. Xxxxxx xxx xxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xx XXxXX xxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xx, xxxxxxx xxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxx. Xx xxxx: Xx xxxxxxx xxx Xxxxxxxx xxx Xxxxx xxx, xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx. Xxxxxx Xxxxxx xxxx xxxx xxxxxxxxx xx xxx Xxxxx xxxxx Xxxxxx xxxxxxxx xxxx, xxxxxx xxx xxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxx. Xxx xxxxxx xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxx, xxxxxxxxxx xxxx xxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx Xxxx x XXxXx.

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d) Renten, die in voller Höhe als "sonstige Einkünfte" steuerpflichtig sind

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e) Renten, die in voller Höhe als "Einkünfte aus nichtselbstständiger Arbeit" steuerpflichtig sind

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f) Renten, die in voller Höhe steuerfrei sind

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx.

g) Nebeneinkünfte bei Rentnern und Pensionären

Xxxxxxxx Xxx xxxxx Xxxxx Xxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxxxx xxxxxx xx xxxxxxxxxx. Xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxx xx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxx xxxx xxx xxx XXxXx.

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h) Das Steuerformular "Anlage R"

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5. Besteuerungsrecht: Welcher Staat tatsächlich besteuern darf

Xxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxxx xxxxxxxxxx Xxxxx xxx "xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx" xxxxxxxxxxx xxx xx xx XXxXx, xxxx xx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx. Xxx XXX xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxx xxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxx xxx xx Xxxxxxxxxxxx xXxxxx, xxx xxx xxx Xxxxx xxxxxxx xx xxxxxxxxx xxx.

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a) Renten aus der gesetzlichen Rentenversicherung

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b) Renten aus privaten Rentenversicherungen

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c) Pensionen im öffentlichen Dienst

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d) Betriebsrenten aus einem früheren privaten Arbeitsverhältnis

Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx. Xx xxxx xxxx xxxxx xxxxx xxxxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxx xxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxx xxxx xxxx "xxxxxxxxx Xxxxxxxxxx" xxxx.

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Xx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxxx, xxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxx xxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx.

e) Kriegs- und Opferrenten

Xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxx xxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xXXxXxxxxxxxxx xxxxxxxx xxx xx.x.xxxxx.

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6. Finanzamt: Wo Auslandsrentner ihre Steuererklärung einreichen

Xx xxxxxx Xxxxxxx xxx Xxxxxxxxxxx, xxx xx Xxxxxxx xxxxx xxx xx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx

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x Xxxx xxx Xxxxxx, xx xxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xxx, xxxx xxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx.

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Xx xxxx Xxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx.xxx Xxxxxxxxxxxxxxx xx xxxx xxx xxx Xxxxxxx xxx Xxxx xxxxxxxxxx x xxx xxxxx xxxx, xxxx xxxxx xxxx Xxxxxxxx xxxxxxxx xxxxxxxxxx xXxxXxx. XxxxxxxxxxxxXxxxxxxxxx xxx xx.x.xxxxx. Xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xx Xxxxxxx xx Xxxxx xxxx xxxx x,x Xxx. XXX. Xxxxx Xxxxxx xxxxxxxxxxx xxxxxx xxxxxxxx xxx XXXxXxxxxxxxxx xxx xxxxxx xxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxX xxxxx xx xxxxx Xxxxxxxxxxxxx. Xxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxx.xxx XXX xXXxXxxxxxxxxx xxxxxxxx xxx x.x.xxxx, Xx. xxx. Xxx xxxx xxxxxx xxxxxxxx Xxxxxx xxxxxxxx xxx xxxxxx xxxxxxxx Xxxxxxxx

7. Wegzug aus Deutschland: Besondere Besteuerung im Jahr des Wegzugs

Xxxxxxxx Xxx Xxxxx Xxxxxxxx xxx Xxxxxxx, xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx. Xxxxxxxx xxxx xxxxxxxxx, xxxx Xxx Xxxxx Xxxxxxxx xxx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxx xxx. xxx xxx Xxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xx Xxxx xxx Xxxxxxx xxx xxx Xxxxxx.

8. Kapitalerträge: Wie Sie den Abzug von Abgeltungsteuer vermeiden

Xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x. Xxxx xxxx Xxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx Xxx xx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx Xxx xxx Xxxx Xxxx Xxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxx" xxxxxxxxxx.

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9. Altersteilzeit: Wegzug in der Freistellungsphase ins Ausland

Xxxxxxxxxxxxxx xxxx xxxxxxx xxxx xxx xxx. Xxxxxxxxxxx xxxxxxxxxx: Xxxx xxxxxx xxxxxxxxxxxxxx xxxx xxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxx x.X. xxx xx x Xxx. xx XXX XXx xxxxxxxx. Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxx xxxxxxxxxxx Xxxxx Xxxxxx, xxxxxxx xxx xxxxxxxxxx Xxxxxx Xxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxx xxxx.

Xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx, x. X. xx Xxxxxxxxxx, xxx xxx Xxxxx, xx xx xxx Xxxxxxxxxxx xx xxxxxxxxxx xxx.

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10. Rente an ehemalige Zwangsarbeiter oder NS-Verfolgte im Ausland

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11. Renten ins Ausland: Wegfall der Kürzung bei Ausländern

Xxxxxxx xxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxx xxx xx x xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxx xxxxxxxxxx xxx XXX xXXxXxxxxxx, Xxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxx xxxx xxx Xxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxx xxxxxxx xxx xxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxx xxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xx xx x xxxxxxxxxxxxxxx xxxxxx xxx xxx Xxx. x XXX XXx. Xxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxxxx xxx xxx XXX XXx.

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12. Neue Entwicklungen für Auslandsrentner

a) Kanada: Besondere Regeln zur Besteuerung von Sozialversicherungsrenten

Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxx xx xx Xxxxxxx xxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxx xxxxxx Xxxxxx xxxxxx xxxxx xxxxxxx. Xx Xxxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxx xxxxxxx xxxxx xx xxx Xxxxx xx Xxxxxxxxxxx xxxx "Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx" xxxxxxx. Xxxxx xxxx xxxx Xxxxxx xxxx xxxxxxx, xxxx xxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx.

Xxxxxxx, xxx xxx xxxxx xxxx xxxxxx xxxxx xxx xx xxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxxxx xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx. Xxxx xxxxxx Xxxxxx xxxxxxxxxxxx, xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxxx Xxxx Xxxxxxxxx. Xxxxxx xxxx xxxxxxxx Xxxxxx xxxxxxxx, xxxxx xxx xxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxx x.x.xxxx, X xxxx.x.xxxxxx Xxxxx:

  • Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xx xxxx Xxxxxx xx Xxxxxx xxxxxxx xxxxxx, xxxxxxx xx Xxxxxx xxxxxxxxx xxxxxx xXxx. xx Xxx. x Xxxxxx. x XXXxXxxxxxx. Xxx XXX xxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx. Xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx XXX xxxxx xxx.
  • Xxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xXxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxx xxxxx xxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx xx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx XXX xxxxx xxxxxxxxx xxxx.
  • Xx xxx xxx. xx xxxxxxx Xxxxx xxx Xxxxx Xxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxx xx. Xxx XXX xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx xxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx, xxx xxxxx xxx XXX xxxxxxxxxx. Xxx xxxxxxxx xxxx xxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxx Xxxxxxxxxx xxx xxxx xxxxxxxxx xxxx, xxxx xxx XXX xxxx xxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxx xxx xxxxxxxx, xxxx xxxx Xxxxxxxxxxx xxxxx xxxxx xxx XXX xxxxxxxxxxxxxx xxxx.
  • XXXXX: Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xx xxxx xx Xxxxxx xxxxxxxxxx Xxxxxx xxxxxxx xxxxxx, xxxxxxx xxxxx xxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx Xxx. xx Xxx. x Xxxxxx. x XXXxXxxxxxx. Xx xxxxx Xxxxxxxxxx xxxx xx Xxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxx xx xxx xxxxxxxx Xxxxxx xxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxxx, xxx xx Xxxxxxxx xx Xxxxxx xxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, X X xxxxxxx.

b) Spanien: Neues Besteuerungsrecht für deutsche Ruheständler

Xxxxx xxxxxxxx Xxxxxxx xxxxxx xxxx xxxxx Xxxxxxxxxxxx xx xxx Xxxxxx xxx xxxxxxxxxx xxxxx Xxxxxxxxx xx Xxxxxxxxxxx, xxx Xxxxxxxx xxxx xxx Xxxxxxxxx. Xxxxxxx xxxxxxxxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxx. Xxx Xxxxx xxx, xx xxx xxx xxxxx Xxxxx xx xxxxxxxxxx xxx.

Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxxx xxxxxxx xxxxxxxx Xxxxxxx, xxx xx Xxxxxxx Xxxxxxxxx xxxx, xx Xxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxx Xxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxx, xxx xxxx xx Xxxxxxx xxxx xxx xxx Xxxx xxxxxxxx. Xxxxxxxxx xxxx xx Xxxxxxx xxxx xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxx Xxxxxx xxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxx xxxx xxxx XXX xx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxx xxxx xx Xxxxxxxxxxxxx xx xxxxxxxxxx.

Xx xxxx xxxxxx xxxx Xxxxxx: Xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx, xxx xx xx.xx.xxxx xx Xxxxx xxxxxxxx xxx xxx xx x.x.xxxx xxxxxxxxx xxxx, xxx Xxxxxxxxx xxxxxxxxxx:

  • Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxxxxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxxx, xxx xx xxxx xxxxxxxx Xxxxx xxxxxxxx, xxxxxxx xx Xxxxxxxxxxx x x Xxxxxxx xxx xxxx xxxxxxxxxxx Xxxxx xxxxxxxx. Xxxx Xxxxxxxxxx xx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx x. Xxxxxxxxxx xxxxxxx xxxxx Xxxxxx xxxx xx Xxxxxxx xxxxxxxxx xxxxxx. Xxxxxxx xxx xxxxxx xxxxxxxxxxxx, xxx xxx xxx Xxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxx.
  • Xxxxx Xxxxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxx xxx XxxxxxxXxxxxx, xxxxx Xxxxxx xxxxx xxxxx Xxxxxxxx xxx xxxx xxx xx Xxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx xxx xXxxxxxx xx XXXx.
  • Xxxx xxxxxx Xxxxxx xxxxxx xx xxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xXxxxxxxx xxxxxxx.
  • Xxxx Xxxxxxxx, xxx xxx xxx x.x.xxxx xx Xxxxx xxxxx xxx xx Xxxxxxx xxxxxx, xxxxxxx xxxx xxxxxx. Xxx xxxxxxxx xxxx xxxxxxxx Xxxxx xxxx xxxxxxxx xxx xx Xxxxxxx xx xxxxxxxxxx xxx xxxxxxxx xx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxx Xxx xxxxxx, xxxx Xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx.

Xxx xxxxxxxx: Xx xxxx xxxxxxx xxxxxxxx Xxxxxxxxxx, xxx xx Xxxxxxx xxxxx, xxxx xx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xx Xxxxxxx xxxxxxxxx xxxxxx. Xxxxxxx xxx xxxxxx xxxxxxxxxxxx, xxx xxx xxx Xxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxx.

XXXXXXX: Xxx "xxxxxxxxx xxxxxxxxxx" xxxxxx Xxxxxx, xxxxx Xxxxxxxxx xxxxxxx xxx xxxxxx Xxxxx xxxxxxxxx xxxxxx xxx xxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxx xxxx xx xxxxxxx Xxxxx xxxxxxxxx xxxxxxxxxx xxxxxx xx. X. xxxxx Xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxx.

XXXXXXX xxx Xxxxxxxxxxx xx x.xx.xxxx xxx Xxxxxxx xxxx "Xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxxx" xxxxxxxxxxxxx. Xxx xx xxxxxxxx xxxxxx, xxxxxxxx xxxxxxx: Xx xxx x.x.xxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxx, Xxxxxxxx xxx XxxxxxxXxxxxx, xxxxx Xxxxxx xxxxx xxxxx Xxxxxxxx xxx xxxx xxx xx Xxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxx. Xx xxxx xxx xxxxxxx xxxxxx Xxxxx xxx Xxxxxx xxxxxx xxxxxxxxx xxx. xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx.

c) Türkei: Neues Besteuerungsrecht für Auswanderer und Heimkehrer

Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxx Xxxxx xxxx xxxx xxx xxxxxxxx Xxxxxx xxxx xxx, xxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xx xxxx Xxxxxx xxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxxxxxxx Xxxxxx xxxxx xxxx XXX xxx Xxxxxxxxxxxxx xXxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx.

XXXXXXX xxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx, xxx xx x.x.xxxx xx Xxxxx xxxxxxxx xxx, xxxx Xxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx Xxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxx xx x xxx Xxxxxxxxxxx xxxxxxxxxx, xxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxx xx.xxx XXX xxxxxxxxx xx xxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxx xxxxxxx xxxx xxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxx xxx Xxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxx xxxxxx xxxxxxxxxxxx xx xxx x.x.xxxx xXxxxxxx xx Xxx. x XXXx.

  • Xxxxxx xxx xxx Xxxxxxx xxxx xxx xx xxxxx Xxxxxxxxxxxx xxx xx.xxx XXX xx Xxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxx xxxxxxx xxx xxx xx Xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxx xx.xxx XXX xxx xx xxx Xxxxxxx xx xxxxxxxxxx xxx xxxxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.
  • Xxxxxxxx Xxxxxx xx xxx Xxxxxxx xxxx xxx xx xxxxx Xxxxxx xxx xx.xxx XXX xx Xxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxx xxxxxxx xxx xxx xx Xxxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxx xx.xxx XXX xxx xx Xxxxxxxxxxx xx xxxxxxxxxx, xxxxxx xxx xx x xxx Xxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxxx xxxxx xx.xxx xxxxxxxxxx Xxxxxxx, xxx xx Xxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxxxxx xxxx, xxxxxxx Xxxxxx xxx xx.xxx XXX xxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxx Xxxxx xxxxxx xxxxxxxxx "xxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxx" xxxxxxxxx. Xxx xxxx xxxx xxxx xxxx Xxxxxxxxxxxxx, xxx xx xxxxxxxx Xxxxxxxxxxx xxxx xx xxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxx xxxxxxx xxxx, xx Xxxxxxxxxxx xxx xx x xxxxxxxxx xxxxxx, xxxxxxx xxxx xxxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx xx.xxx XXX xxxxxxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:

x Xxxxxxxxxxxxxxxxx: Xxxxxx xxx xxx Xxxxxxx xxx xx xxx Xxxxxxx.

x XXXxXxxxxxxxx xxx xx.xx.xxxx xXX X x x X xxxxxXxxXxx :xxxx.

d) USA: Neues Besteuerungsrecht für Ruheständler

Xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx x.x.xxxx xxx xxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xXXXx xxxxxxxxxx. Xxx xxxxxxxxx Xxxxxx xxxx xxxx xx xxx XXX xxxx xxx xxxxxxxx Xxxxx xx xxxxxxxxxx. Xx xxxx xxx xx xxxxxxx xxxx xx xxx XXX xxxxxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx.

Xxxxxxxxxx xxx xx xxxxx XXX xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx, xx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxx xxxxxxx Xxxxx xx xxxxxxxxxxx.

e) Irland

Xxxx xxx XXX xxx Xxxxxx xxx xxx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xXxxxxxx xx. Xx Xxxxxxxxxxx xxxx xxxxxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx.

Xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx, xxx xx xx.xx.xxxx xx Xxxxx xxxxxxxx xxx, xxxx xxxxxxxx, xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xXxxxxxxxxxxx xxxxxxx xXxxxxxx xx Xxx. x XXXx.

  • Xxxxxxxx xxxx xxxx Xxxxxxxxx, Xxxxxxxx xxx XxxxxxxXxxxxx, xxxxx Xxxxxx xxxxx xxxxx Xxxxxxxx xxx xxxx xxx xx Xxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx xxx. Xxxx xxxx xxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxx xxx xxxXxxxxxXxxxxxxxx xx xxxxxx Xxxxxxx xxxxxxxx xxx xXxxxxxx xx Xxx. x XXXx.
  • Xxxx xxxxxxxx Xxxxxx xxxxxx xx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xXxx. xx Xxx. x XXXx.

f) Ungarn

Xxxx xxx XXX xxx Xxxxxx xxx xxx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xXxxxxxx xx.

Xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xxxx xxxxxxxx, xxxx xx xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xXxxxxxxxxxxx xxxxxxx xXxxxxxx xx Xxx. x XXXx.

Xxxx xx xxxx xxxx Xxxxxxxx: Xxx xxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxx xx Xxxxxx xxxxxxx xxx.xx.xxxxx. Xx xxxxxxx xxxx xxxxx xx xxxx xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx xx Xxxxxx xxxxxxxx Xxxxxxx, xxx xx Xxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxx xx Xxxxxx xx xxx. x.xxxx.

g) Luxemburg

Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xx. Xxxxxxxx Xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxx, xxxxxxx Xxx xxxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxx XXXX xXxxxxx Xxxxxxxxx xxXxxxxxxxx Xxxxxxxx. Xxxxxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxx xxxxxxxxx. Xx xx. Xxxxx xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx XXX xxxxxxxxxxxxx.

Xx x.x.xxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx. Xxx xxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx:

  • Xxxx xxxxxxxxxxx Xxxxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xx. Xxx xxxxxxxx: Xxxxxxxxxxx Xxxxxx xxxx xx Xxxxxxxxx xxx xxxxxxxx Xxxxxx xx Xxxxxxxxxxx xx xxxxxxxxxx. Xxxx Xxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx, xxx xxxx xxxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxxxxxx xxxx xx xxx Xxxxxxxxxxx xxxxxx xXxxxxxx xx Xxx. x XXXx.
  • Xxxxxxxxx, Xxxxxxxx xxx XxxxxxxXxxxxx xxx Xxxxxxxxxxx, xxxxx Xxxxxx xxxxx xxxxx Xxxxxxxx xxx xxxx xxx xx Xxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxxxxxx, xxxxxxxxxxxx xxxx Xxxxxxxx, xxxx xxxxxxxx xxxxxxxxx xx Xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxx xxx xxxXxxxxxXxxxxxxxx xx xxxxxx Xxxxxxx xxxxxxxx xxx xXxxxxxx xx Xxx. x XXXx.
  • Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxx xxxxxxx Xxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxx xx Xxxxxxxxx xxxxxxxxx. Xxxx xxxxxx Xxxxxxx xxxxxxxx xxx Xxxxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx. Xx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xx x xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xx xxx Xxxxxxxxxx.
  • Xxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxx xx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xXxx. xx Xxx. x XXXx.

XXXXXXX: Xxx xxxxxxxxx Xxxxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxx, xxxx xxxxx xxx x xxx xxx xxxxxxxx xxxxxxxxxxx Xxxxx x xx Xxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx. xx xxx xxxxxxx Xxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx xxx Xxxxx xx Xxxxxxxxx xx xxxxxxxxxx, xxx xxxx xx xxxxxx Xxxxx, xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxx.

h) Niederlande

Xxx xxxx XXXxXxxxxxxxxxx xxx xx.x.xxxx xxxxxxx xxx XXX xxx xx.x.xxxx xxx xxx xx xxx x.x.xxxx xxxxxxxxxx. Xxxxxxxxxx xxx Xxxxxx xxxx xxxx xxxxx Xxxxx Xxxxxxxxx:

  • Xxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xx Xxxxxxxxxxx xx xxxxxxxxxx xXxx. xx Xxx. x XXXx.
  • Xxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx xx.xxx XXX xx Xxxx xxxxxxxx xXxx. xx Xxx. x XXXx. Xxx xxx Xxxxxx xxx xx.xxx XXX xxxxxxx xx xxxx xx xxxx Xxxxxxxxxx, xxxxx xx xxxxx Xxxxxxxxxx. xxxxxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxx, Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxx x xxx Xxxxxxxxxx xxx xx.xxx XXX, xxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx.
  • Xxxxxxx xx xxxx xxx Xxxxxxxxxx, Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx, xxxxxxx xxx Xxxxxxxxx x xxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxx x xxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxxx xxx xxx Xxxxxxxxxx xxx xx.xxx XXX xxxxxxxxx xxxxx xxxxxxxxx. Xxxx xxxxxxxx x.X. Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxx xx xxxxx Xxxxx xxxxxxx xXxx. xx Xxx. x XXXx.
  • Xxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xXxx. xx Xxx. x XXXx.
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  • Xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxx, xxxx xxx xx Xxxxxxxxxxx xxxxxxxx Xxxxxx xxx xxx Xxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx xXxx. xx Xxx. x Xxxxxx. x XXXx.

Xxxxxxxx:
Xxxx Xxxxxx xxxxx xx Xxxxxxxxxxx xxx xxxxxxx xxxx xxxxxxxxxx Xxxxx xxx xxxxxx x.xxx XXX xxxxxxxxxx xxxxxx xx.xxx XXXx xxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxxxxxxxx xxxx xXxx. xx Xxx. x XXXxXXx. Xx xxx Xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xx, xxxxx xxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xx Xxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxx xxxx xxx Xxxx xxxx! Xxxx Xxxx Xxxxxxxxxxxxxxxx xxxxx xx.xxx XXX xxxxxx, xxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxx xxxxxxxxxx xxx, xxxxxxx Xxx xxxx xxx Xxxx xxxx xxxx xxxxxxx, xx xxx xxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxx xx xxx Xxxx xxxx xxxx xxxx xxx xxxx Xxxxxxxx xxxx xxxx. Xxx Xxxxxxxxx xxxxxxx Xxx xxxxxxx xx xxx Xxxx xxxxxxxx, xxxx Xxx xxxx xxx Xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx.

Xxxx xxx xxxxx XXXxXX xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx XXXxXxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxxx XXXxXxxxxxxxxxxxx xxx Xxxxxxx xxx x.x.xxxx xxxxxx xxxxxx xxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx XXXxXxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xx. Xxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxx xxxxx xxx xxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxx xxxx XXXxXX xxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxxxxxxxxxxx xXxxxxx XXX xx Xxx. xx xxx xx xxx Xxxxxxxxxx xxx XXXxXXx. Xxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxxx xxxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxx xxx Xxxxx, xx xxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxx, xxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: XXXxXxxxxxxxx xxx xx.x.xxxx xXX X xxX xxxxxXXXxxxxxxxxxx.

i) Norwegen

Xxxx xxx XXX xxx xxx Xxxxx xxxx xxxxxxx Xxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xx Xxxxxxxx xxx xx Xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xXxx. xx Xxx. xx. Xxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xXxx xx Xxx. xx.

Xx xxxx xxxxxx xxxx Xxxxxx: Xx xxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xxx xxxxxxxx, xxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xx Xxxxxxxx xxx. Xxxxxxxxxxx xXxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxxx xxx xxxx xxxxxxxx Xxxxxx xxxxx xxxx xxx xx x xxx Xxxxxxxxxxxxx xxxxxxxx xxxx. Xxx xxxxxxxxx xxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxxx xXxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxx xxxx. Xx xxxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xXxxxxxxxx xxx xxxxxxxx Xxxxxx xxxxxxxxx xXxx. xx Xxx. x XXXxXxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx, Xxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx. Xxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxx xxxx xxxx xx Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxx xXxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx.

j) Frankreich

Xxx xxxx xxxxxx xxxx xxx XXX xxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxx Xxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxx xxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxx xxxxxxxxx.

Xxx xxxxxxxx: Xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xx Xxxxxxx xx Xxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxx Xxx. xx Xxx. xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxxx xx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxx. Xxxx xxx xxxx xxxxx xxxxxxxxx.

Xx xxxx xxxxxx xxxx Xxxxxx: Xx "Xxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx" xxx xx.x.xxxx xxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx" xxx xx.xx.xxxx xxx xxxx xxxx Xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxx, xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx:

xXxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx. Xxxxx xxxxxxxxx x xxxxxx xxxxx xxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xxxxxx x xxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xXxx. xx Xxx. x XXXx.

xXxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxx, xxx xx Xxxxxxxx xx Xxxxxxxxxx xxxxxxx xxxxxx, xxxxxx xxx xx Xxxxxxxxxx xxxxxxxxx. Xx xxxx xxxx xx.xxx Xxxxxxxx xx Xxxxxxxxxx, xxx xxxx xxxxxxxx Xxxxx xxxxxxxx.

xXxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxx. Xxxx xxx xxxxxxxxxxx, xxxx xxxxx xxxx x xxxxxx xxx xx Xxxxxxxxxx x xxxxx xx xxx x, xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx x xxxxxx xxxxxxxxx xxxxxx.

xXxx xxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxx, xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx, xxxxx xxx xxxxxxx Xxxxx, xxx xxx xxx Xxxxxx xxxxxxx, xxxx Xxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxx, xxx xxx Xxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxx. Xxxxx Xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx.x. xxx Xxxxxxxxxxx, xxxxxxxx xxx xx.x.xxxx xxxx xxx Xxxx xxxx xXxx. xxx XXXx.

xXx xx xxxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxx xxxx xxx xxxxxxxxx, xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxx xxxx xx Xxxxx xxx xx Xxxxxxxxx Xxxx xxxxxxxx xxxxxx, xxx xxx xxx Xxxx xxxx xxx xx Xxxxxxxxx Xxxx xxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx x,x Xxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxx. Xxxx xxx Xxxx xxxx xxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxx xx. xx Xxxxxxxxx Xxxx xx xxxxxx. Xx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxx xx Xxxxxxx.

Xxx Xxxxxxxxxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx: Xxxxxx xxx xxxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxx:

  • Xxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxx xxxx xxxxx xxxx xxxxxxxxxxxxxx xxx. Xxxxxxxx xxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx x"xxxxxxxx xx xxxxxxxxxx xxxxxxx"x xx xxxxxx Xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx x"xxxxxxxx xxxxxxxxxxxxxxxx"x xx xxxxxxxxxx, xxxx xxxxxxxxxxx Xxxxx xxxxxxxxx.
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Xxx xxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxx xxx xxxx xxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx xxx xx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxx xxxxx XXxXxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxxx.

k) Wegfall der Rentenkürzung bei Ausländern

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l) Europäische Union: Wie die Pensionen von EU-Beamten versteuert werden

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