Grenzgänger nach Frankreich und aus Frankreich

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1. Die besondere Grenzgängerregelung mit Frankreich

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2. Verlust der Grenzgängereigenschaft

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3. Grenzgänger-Finanzausgleich ab 2016

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4. Neue Rentenbesteuerung ab 2016

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Bis 2015 Steuernachteile bei Rentenbeiträgen und Renten

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5. Beiträge zur Pflichtaltersversorgung in Frankreich

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• Xxxx xx x Xx. xx Xxxx x XXxX xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx xxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxx xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx, xxx xxxx xxxxxxxxxxxxxx Xxxxx xx xxxxxxxxxxx. Xxxx xxx xx Xxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx x. X. xxx xx x xxxxxxxx xxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx x Xx. xx Xxxx x XXxX xxxxxxxxxx xxxx.
• Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xx x Xx. xx Xxxx x XXxX xxxxxxxxxx xxxx, xxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxx. Xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx:
  
  

Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx Xxxx x XXxX xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx:

6. Beamte und Angestellte des öffentlichen Dienstes als Grenzgänger

Xxxx xxx XXX xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxx Xxxxx xx xxxx. Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx. Xxxxxx Xxxxxxxx xxx xxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx

• Xx xxx XXX xxx Xxxxxxxxxx xxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxx, xxxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxx xx Xxxxxxxxxxx xxxxxx Xxxxxxx xxxxxx xxx xxxxxxxx xx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxx xxxx xx Xxxxxxxxxxxxxxxx xxXxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxx, XXXxXX xxxx X. xxxx XXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.
• Xxxxxx xxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx, xxx xxxxxxxx xx xxx Xxxxxxx xxxxxxxxxx xxxx xxx xxx Xxxxxxx xxxxxxxxxx: Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx. Xx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx Xxxxxxxxxx xxx x,x x xxxxxxxxxxx, xxx xx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Xxxxxxxxxxxxxx xxx xx XXXxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xXxx. xx Xxx. xx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxx. xx Xxx. x xxxxxxxxxxxxxx. "Xxxxxxxxx, Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxx Xxxxxxx xxxx Xxxxxx xx xx xxx xxxxxxx Xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxxx, xxxxxxxxxxxxxx xxx xx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxx" xXxx. xx Xxx. x XXXxXxxxxxxxxxx.

XXXXXXXXX: Xx xxxxxx Xxxx xxxxxxx Xxx xxxx XxxxxxxxxxxxxxxxxXxxxxxxxx Xxxxx Xxxxxxxxxxxx xxxx "Xxxxxxxxxxxxx xxxx xx xxx XXxX" xxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxx X xxxxxxxxxxx xxx xxx xx xxx Xxx xxxx xxx. xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxx Xxx XXxXxxxxxx xxx Xxxxxxxx xx xxxxx XXxXxxxxxxxxxxxxx, xxxxxxx Xxx xx Xxxxxxxxxx xxxx "Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX" xxxxxxxxxx. Xxxxxx xxxx xx xxx xxxxxxxxxx Xxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx" xXxxxxxxx XXx x Xx.

Xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx, xx xxxxxxx, xx xxx xx xxxxxxxx xxxx xx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxx: Xx xxxxxxxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxx, xx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxx. Xxx xxxxxx Xxxxx xxxx xx xxxxxxxx xxxx Xxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxx, xxxx xx xx Xxxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxx xx Xxxxxxxx xxx XXxXxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxxx.

Beschäftigung bei einer Körperschaft des öffentlichen Rechts

Xxx Xxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxx xxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxx xxx, xxxx xxx Xxxxx xxx. xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx, xx xxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxxxx xxxxx "Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxx" xxxxxxxx. Xxxxxxx xxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxx, xxxxxxx Xxxxxxxxxxx xx Xxxxx xxx XXX xxx. Xx xxxxxx xxxx xxx Xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXxxXxx. Xxxxxx xxx xx.x.xxxx, XX xxxx X. xxxxx.

Xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxx XXXxXxxxxx xxx xx.xx.xxxx xXXxXx. xxxx XX X. xxx. Xxxx xxxx xx xx xxxxxxxxx Xxxx:

xXxxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx XxxxxxXxxxxxxxxxxx xxxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxx, xxx xx Xxxxxxxxxx xxxxxx, xxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxx XxxxxxXxxxxxxxxxxx xxx xxxxxxx xxxxx Xxxxxxx xxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxx. Xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxxx Xxx. xx xxx XXXxXxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx "xxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxx" xxxxxxx xxxxxx. Xxx xxxx xxx xxxx xxxxx xxx Xxxx. Xx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx xxx xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxx.

Xxxxxxx Xxxxxx:

• Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxx xx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxx, xxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx, xxxxxxxxxxxx. Xxxx xxx xxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxxx xxxxx xx Xxxxxxxxxx, xxx Xxxxxx xxxxxxx xxx xxx Xxxxxxxxxxx.
  Xxxx xxx Xxxxxxxxxx "xx xxx Xxxxxxxxxx" xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xx xxxx xx Xxxxxxx xxx xxxxx xxxxxxxxx Xxxxx, xxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxx xxxx x xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx x xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXxXX xxxx X. xxxxx.
• Xxx xxxxxxxxx Xxxxxxx xxxxx xx Xxxxxxxxxx xx Xxxxxxxxxxx xx Xxxxxxxxxxx. Xxx Xxxxxxx xxx xx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxxxxxxxxxxx. Xx xxxxxx Xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxx xx Xxxxxxxxxxx xx xxxxxxxxxx xxx xxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxx, XXXxXX xxxx X. xxxx.
• Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxx xxx xxx xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xXXXx xx Xxxxxxxxx xxxxxxxxxxxx. Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxx xx Xxxxxxxxxxx xx xxxxxxxxxx xxxx. Xxx XXX xxx xxxx xx x xxxxx Xxxxxxx xXXXXx xxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxxx Xxxx xxx xxx XXX xxxx xXxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx. "Xxxx Xxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxx, xxx xxxxx xxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx, XXXxXX xxxx X. xxxx.
• Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xx xx xxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxx, xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxx XXXxXxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx: Xxx Xxxxxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxx Xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

7. 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.

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.

Xxx xxxxxxxx xxxxxxx:

• Xxx xx Xxxxxxxxxxx xxxxx, xxxx xx XXxxXXXxXxxxxxx xxxxx xx xxx Xxxxxxxx xxxxxxxx xxx xx xxxxx xxxxxxxxxxxxxx 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 xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx.
• Xxx xx Xxxxxxx 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 Xxxxxxx xxxxxx xxx xx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx.

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.

8. Vermögenswirksame Leistungen

xxx Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx 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 Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx 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.

9. Grenzgänger und Sozialversicherung

Xxxxxxxxxxxx xxxx xx xxx Xxxxx xx xxx Xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xx xxx xxx xxxxxxxxxxxx xxxx. Xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxx xxx xx Xxxxxxxxxxx:

Xxx xxxx xxxx "xxxxxx" Xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx, xxxx

• Xxx Xxxxx Xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxx,
• Xxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx xxx XX, xxx XXX xxxx xxx Xxxxxxx xxxxxxxx xxx
• xx xxx Xxxxx xxxxxxxx, xxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx xx Xxxxx Xxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxx.

Xxxxxxxx xxxx Xxx "xxxxxxxx" Xxxxxxxxxxxx, xxxx Xxx xx Xxxxxxx xxxxxxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, Xxxxx Xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxx xx Xxxxxxxxxxx xxxxx. Xxx xxxxxx xxxxxx xxxxx, xxx xxx "xxxxx" Xxxxxxxxxxxx, xx xxx Xxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxx xxxxxxxxxxxx xx Xxxxx xxxxxxxxx Xxxxxxx xxxxxxx. Xxxxxxx xxxxxxxxxxx Xxx xxxx xxxx Xxxxxxxxxxx xx Xxxxxxxxxxx, xxxx xxxxxxxxxxxxxx Xxxx Xxxxxxx xx Xxxxxxxxxxx xxxx xxx Xxx xxx xxxxxxxxx xx Xxxxxxx xxxxxxxxxxxx xxxx. Xxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxx xx. X. Xxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxx.

Xxxxx Xxxxxxxxxxxxxx xxxx "xxxxxxx" Xxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx XX xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxx, xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx.

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx XX xxxxxx xxxxxxxxxxx xxxxx xxx XXxXxxxxxxxxxxx Xx. xxxxxxxx xxx Xx. xxxxxxxx xxx x.x.xxxxx. Xxxxx xxxxxx xxx xxxxxxxxxx XXxXxxxxxxxxxxx Xx. xxxxxxx xxx Xx. xxxxxx xx. Xxx xxxxx XXxXxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxx Xxx xxxx xx xxxxx Xxxxxxxx xxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xXXx xxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xXXXx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx x Xxxxxxx:

x Xxxxxxxxx: Xxxxxxxx xx Xxxxxxxxxx x Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXXXx

10. Regelungen für französische Grenzgänger

a) Lohnsteuerabzug

Xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxx, xxxxxxxx xxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx XXX xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx, xxxxxxx Xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx. "Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX" xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx XxxxxxxxxxxxxxxxxXxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx.

b) Einkommensteuererklärung

Xx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxx. xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xx xxxxxxx xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx xxxxx xx xxx XXxX xxx. xxxx xx xx Xxx. x XXx.

c) Besteuerung als "Grenzpendler"

Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxx xxxxx Xxxxxxxxxx xxxxxxxx, xxxxxxx xxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx Xxx xxxxx xxxx Xxxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxx xxx x Xxx. x XXxXx.

Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxx Xxxx xxx "Xxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX", xxx Xxx xxx Xxxxxx xxxx XxxxxxxxxxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx, xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx. xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xx Xxxxxxxxxx xxxxxxxx Xxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx Xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxx xxxxxxx Xxx xxx Xxxxxxxx "Xxxxxxxxxxxx XXxXXX" xxxxxxxxx, xxx Xxx xxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx, xxx xxx. xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx Xxx xxx Xxxxx Xxxxx xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx Xxxxx Xxxxxxxxx xxxx xxxxxxxxxxx.

Xxxxx Xxx xxxx "Xxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX" xxxxxxxxx, xxxx Xxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xXxxxxxxxxxxxx.

d) Insolvenzgeld

Xxxx xxxxxxxxx Xxxxx xxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx xxx. Xxxxxxxxxxxxx x xxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx x xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx x xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx Xxxxx. Xxx xxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

• Xxx Xxxxxxx, Xxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxx, xxx Xxxxxxxxxxxx, xxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xx xx xxxxxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx.
• Xx Xxxxxxxxxxx xxx Xxxxxxx xxx xxxxxx xx xxxxxxxx, xxxx xxxxx Xxxxxxxx xxxxx xxxx, xxxx xx xxxx xx xxxxx Xxxxxxxxxxxx xxxxxxx. Xx xxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

e) Kurzarbeitergeld

Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx, xxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxxxXxxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxx xx, xxx xxx Xxxxxxxxxxxxxxxx X xxxxxxxxxx. Xxx xxxxxxx xxxx xxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx XXX xxxxxxxxxx, xxxxxxxx, xxxx xxx

• xxx xxxxx Xxxxxxxxx xxxxx xxxxxxx xxxxxxxx xxxxx xxx
• xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxx xxx xx x xxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxx.

Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxx xxxxxxxx. Xxxx xxx xxx Xxxxxxxx "Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxxxXxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx XXX xxxxxxxxxx" xXxxxxxxx Xxx xxxx xx xxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxx xx Xxxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxx xxx xxxx Xxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx Xxxxxxx xxxx Xxxxxx xxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxx xXxxxxxxXxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxx.

f) Kirchensteuer

Xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxx Xxx xx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx, xx Xxx xxxx xxxxxx Xxxxxxxx xxx xxxx xxxxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx. Xxx xxxxx xx Xxxxxxxxxxx xxxxx xxxxx xxxxxxxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxxx Xxx xxxx xxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxxxxxx xxxx xxxx xxxx xxxxx xxxxxxx, xxxx Xxx Xxx Xxxxxxxxx xx xxxxxxxxxx xx x xx Xxxxxxxxxxx xxxxxxxx xxx xxxx xxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxx xxxx xx x Xxx. x XXxXx.

11. Gesetzliche Grundlagen

Besondere Grenzgängerregelung in Artikel 13 DBA-Frankreich

xxx xx Xxxxxxxxxx xxx xxx Xxxxxxxxx x, x xxx x xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxx, xxx xx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxx, xx xxx xxx xx xxx Xxxxx xxxxx Xxx xxxxxxxxxxxxx, xx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxx, xxx xx xxxxxx xxxxxxx Xxxxx xxxxxxxxx xxxxxxx

xx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx, xxxxx Xxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxx xx xx xxx xxx Xxxxxx xxxxxxxx xxxxxx

xx xxx Xxxxxxxx xxxx Xxxxxxxxx x xxxx xxxx xxxx xxxx Xxxxxxxx, xxx xxxx xxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xx xxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxxx Xxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxx xx xx xxx xxx Xxxxxx xxxxxxxx xxxxx.

§ 5 - Grenzgebiet

xxx Xxx Xxxxxxxxxxx xx Xxxx xxx Xxxxxxxx xx Xxxxxx x Xxxxxxxxx x xxx Xxxxxxxxx xxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx Xxxxxx, xxxxx Xxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxx xx Xxxxxxxxx xxx xxx Xxxxxx xxxxxxxx xxxxx. Xxxxx Xxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx x xxx x xx xxxxxx Xxxxxxxxxx. Xxxxxxx xxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xx xxxxxxx.

xxx Xxx Xxxxxxxxxxx xx Xxxx xxx Xxxxxxxx xx Xxxxxx x Xxxxxxxxx x xxx Xxxxxxxxx xxxxXxxxxxxxxxXxxxx xxxxxxxx xxx xxxxxxxxx Xxxxx xxx xx Xxxxxx x xx xxxxxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xx XxxxxxXxxxxxxxxxxx xxx XxxxxxxxxxXxxxx xxxxx xxxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxx xxxx xx xxx Xxxxxxxxxxxx XxxxxXxxx, XxxxXxxx xxx Xxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx.

§ 7 - Grenzgängerregelung

xxx Xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxx Xxxxxxxx xxxxxxx xxxx xxx xx xx xxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxxxx

x. xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx xxx xxx xx xxxxxx Xxxx xxxxxxxxxx xx xx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxx xxx, xxxx

x. xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx xxx, xxx Xxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxxxx xx xxxxxx Xxxx xxxx xxx xx Xxxx xxxxxxxx.

xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx.

xxx Xxx Xxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxx, xx xxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx xx xxxxxxxx xxxxxxxxxxxx xxx, xxx xxx Xxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxx, xxxxx xxxx xxxxxxxx Xxxx, xx xxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxx. Xxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxxxxxxxx.

xxx Xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxx xxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxx xxx.

xxx Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxx.

xxx Xxxx xxx Xxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx "Xxxxxxxxxxx" xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx.