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

1. Keine besondere Grenzgängerregelung mit Luxemburg

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

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

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxx xxxx xxx Xxxx xxx Xxxxxxxxxx, xxx xxx xxx xx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xXxxxxxx xx Xxxxxx x XXXxXxxxxxxxxx.

Xxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxx, xxx xxxxxxxxxxxx, xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Problem: Arbeitszeiten außerhalb Luxemburg

Xx xx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxxxx xxx, xxxxx xxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xx Xxxxxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxx Xxxxxxxxx:

Xxx Xxxx xxx Xxxxxxx, xxx xxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx, xxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxx Xxxxxxxx xxxx xxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxx xxxxxxx. Xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxx xxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxx.

Xxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxx xxx xxx Xxxx xxx Xxxxx:

Xxx Xxxx: Xxx Xxxxxxxxx Xxxxx xxxxx xxxxx Xxxxxxx xxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxxxxxx xx xxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xx Xxxxxxxxx.

Xxx Xxxxxx: Xxx Xxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx xx xxxxx Xxxxxx xxx xxx.xxx XXX xxxxxxxxxx. Xxxxxxxxx xxxx xx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxx xxx xxx.xxx XXX xxxxxx. Xxxxxx xxxx xxx Xxxx xxxx xxxx xxx.xxx XXX xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxx.

XXXXXXX: Xx xxx Xxxxxx xxxx xxx xxxx xxxxx xxxx xxx XxxxxxxxxxXxxxxxx xxx xxx Xxxxxx Xxxxx xxx x,x Xxxxxxxxx Xxxx Xxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx Xxxxx xxx xxxx Xxx xxxx xxxxxxxxx xxxx x.xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xx Xxxxxxxxx xxxxx. Xxxx xxxxx Xxxxx xxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx Xxxxxxx xxxxxxxxx, xxxx xxx xxxx xxx xx Xxxx xxxx xx Xxxxxxxxxxx xxxxxxxx.

Neuer Fragebogen für Grenzgänger

Xxx Xxxxxxxxx Xxxxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxx, xx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxx xxx. Xxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx, xxx xxxxxxxx Xxxxxx xxxxxxxx. Xxx xxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

XXXXXXX:
x Xxxxxxxx xxx Xxxxxx XxXXX xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xXXXx
x Xxxxxxxxxxxxx xxx Xxxxxx XxXXX xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx x xxxx
x Xxxxxx XxXXX xxxxx

Xxxxxxx Xxxxxxxxxxxxx xxx XXXXX xXxxxxxxx Xxxxxxxxxx Xxxxxxxxx:
x Xxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xXXXx

Pflicht zur Abgabe einer Einkommensteuererklärung in Deutschland?

Xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxxx XXX xxx Xxxxxxxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxx xx Xxxxxxxxx xx xxxxxxxxxx. Xxxxxx xxx, xxxx xx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxx

Xxx xx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx. Xx xxxxxxx xxxx xxxx xx xxx. Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx Xxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx XXX xx Xxxx xxxxxxxx, xxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxxxxx Xxxxxx xxxxxx xxxx xxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxx xxxxxxxx: Xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxxx, xxxx Xxxxx xxxxxxxx xxxx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx XXX xxxxxxxxxxxx xxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx x.x. xxx "Xxxxxx X" xxx xxx "Xxxxxx XxXXX". Xxx Xxxxxxxxxxxxxx xx. X. Xxxxxxxxxxx, Xxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxx x xxx "Xxxxxx X" xxxxxxxxxxx xxxxxx. Xxxxxxxx xxxx xxx xx xxx "Xxxxxx XxXXX" xxx. xxx xxxxx Xxxxxxxx xxxxxxxxx, xxx xxx xxx Xxxxx xxxx xx xxx Xxxxxx X xxxxx: Xxxxx xxx xxxxxxxxxxx.

Xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxx xxx xxxx xxx xxxxx Xxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx.

2. Regelung bei nicht ausschließlicher Tätigkeit in Luxemburg

Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxx xxxxxxxx xxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xx xx.x.xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx.


Xx xxxx xxx Xxxxxxxxx: Xxxx xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxxx xxxxxxxxxx xxx xxxx xxx Xxxx xxx Xxxxxxxxxx, xxx xxx xxx xx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xXxxxxxx xx Xxxxxx x xxx XXXx.

Xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xx Xxxxxxxxx, xxxxxxx xxxx xx Xxxxxxxxxxx xxxx xx xxxxxxx Xxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx.

Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxx:

xxx Xxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxx xxxxx xxxx xxx xx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xXxxxxxxxxxxxxxxxx.

Xxx xxxxxxxx: Xxx xxxxxxxxx Xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx, xxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxx xx xx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxx.

xxx Xxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xx Xxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx x xxx xxxx xxxxxxxxxxxx xx xxx xxxxxx Xxx. Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxx xxxxx Xxx xx xxx:

xXxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xx Xxxx
Xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxx xxxxxxxxxx xxx Xxxx, xx xxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xx xxxxxxxx xx. X. Xxxxxxxxxxx, Xxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxx.

Xxxxxxxxxxxx xxxxx

.x. Xxxxxxxx xxx Xxxxxxxx xxxxx

.x. xxxxxxxxxxx Xxxxxxxxx xxxx

.x. Xxxxxxxxxxx xxxx

x Xxxxxxxxxxx Xxxxxxxxxxx xx Xxxx xxxxx

  • Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx
    Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxx xxx xxxxxxxxxxxxx Xxxx xxxxxxxxxxx xxx xxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xx. X. Xxxx, Xxxxxx, xxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx. X. Xxxxxxxxxxxxxx, Xxxxxxxxxxxx. Xxx xxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xx xxx xxxxxx Xxxxxxxxxxxx Xxxxxxxx xx xxxxxx.
  • Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxx
    Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx Xxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx. Xxxxxx xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx.

Xxxxxxxxxxx

xxxxxxxxxxx Xxxxxxxxxxx

xxxxxx

xxxxxxxxxxxx x xxxxxxXxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxx

xXxxxxxxxxx xxx xx Xxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx
Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxx, xx xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xXxxxxxxxxxx, Xxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xx Xxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxx xxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xx. X. Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx, xxxxxx xxxxx Xxxx xxx xxx Xxxxxxxxxx xxx xx Xxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx.

Xxxxxxxxxxx

xx xxxxxxxxxxxx Xxxxxxxxxx

xxxxxxxxxxxxx Xxxxxxxxxxx Xxxxxxxxxxx

xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx

xxxxxx

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx

Xxxxxxxxxxxx Xxxxxx:

Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx x

Xxxxxxxxxxx xx Xxxxxxxxxxx xxxx Xxxxxxxxx x Xxxxxxxxxxxxxxxxx

xxx Xxxxxxxxxxx

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

Xxx xxxxxxxx: Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xx xxxxxx Xxxxxx xx Xxxxxxxxx xxx xxxxx xx Xxxxxxxxxxx xxxxxxxxx.

xXxxxxxxxxx xxx xxxxxxxxxxxx Xxxx
Xx xxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx xXxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx Xxxxx. Xx xxxxxxxxxxx xxx Xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxx.

XXXXXXX: Xxxxx Xxxxxxxxxxxx xxxxx xx xx.x.xxxx xx Xxxxx xxx xxx xxx xxxx Xxxxxx xxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx.

xxxxxx

xxxxxxxxxx: Xxx xxx xxx Xxxxxxxxxxxxxxxxxx

Xxx Xxxxxxxxxx xxxx xxxxxxxxx xx...

Xxxxxxxxxxx xx Xxxxxxxxxxx

Xxxxxxxxxxx xx Xxxxxxxxx

x Xxxxxxxxxxxxx xXx

x Xxxxxxxxxxxxxxxx xXxxx
x Xxxxxxxxxx

x Xxxxxxxxxx xxx Xxxxxxxxxxxxx

xxx x

x x

xxx x

xxx x

x x

xxx x

x x

x x

xxxxx xx Xxxxxxxxxxxxxxxx xxx

xxxxx xx Xxxxxxxxxxxxx

xxxxxxxxxxxxx

Xxxxxxxxxx

xxxxxxxxxxxxx

Xxxxxxxxxx

xxxxx xx Xxxxxxxxxxxxxxxx xxx

xxxxx xx Xxxxxxxxxx

xxxxxxxxxxxxx Xxxxxxxxxx

xXxxxxxxxxxx xx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx

xxxxxxxxxxxxx

Xxxxxxxxxx

xxxxx xx Xxxxxxxxxxxxxxxx xxx

xxxxx xx Xxxxxxxxxxxxx xxx

xxxxx xx Xxxxxxxxxx

xxxxxxxxxxxxx Xxxxxxxxxx

xXxxxxxxxxxx xx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx

xxxxxxxxxxxxx

Xxxxxxxxxx

Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx

Xxxxxxxxxxx

Xxxxxxxxxxxxxxxxx

xxxxxx

x x

xxxxxx

xxx x

Xxxxxxxx xxx Xxxxxxxxxx xxx xx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxx xxxxx. Xxxxxx xx xxxxxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxx xx Xxxxxxxxxxx xxxxxxxx xxxxx xx Xxxxxxxxxxxx.

Xxxxxxxx x:
Xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx xx xx Xxxxx xx Xxxx xx Xxxxxxxxxxx xxx xx xxx Xxxxx xx Xxxxxxxxx xxxxxx. Xx xxxxxxxx xxx.xxx XXX.
Xx xxxxxxxxxx xxxx
x xx Xxxxxxxxx: xxxxxxx x xxx.xxx XXX x xx.xxx XXX.
x xx Xxxxxxxxxxx: xxxxxx x xxx.xxx XXX x xx.xxx XXX.
Xxxxxxxx x:
Xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx xx xx Xxxxx xx Xxxx xx Xxxxxxxxxxx xxx xx xxx Xxxxx xx Xxxxxxxxx xxxxxx.
Xx xxxxxxxxxx xxxx
x xx Xxxxxxxxx: xxx x x xxxxx xxx Xxxxxxxxxxxxxxxx.
x xx Xxxxxxxxxxx: Xxx Xxxxxx xxxxxx xxxxxxxxxx xxx xxxx xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx.
Xxxxxxxxxxxxx, xxx Xxxxxx xxxxx xxxx xx Xxxxxxxxx xxxxxxxxxx.
Xxxxxxxx x:
Xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx xx xx Xxxxx xx Xxxx xx Xxxxxxxxxxx xxxxxx. Xxxxx xxx xx xx Xxxx xxxxx.
Xx xxxxxxxxxx xxxx:
x Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx x"X" x Xxxxxxxx: Xxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxx xx xxx x.
xxxxxxxx Xxxxxx xx Xxxxxxxxx xxxxxxx xxx xx Xxxxxxxxxxx xxxxxx.
x Xxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxx xxxx: xx Xxxxxxxxx xxxxxxx xxx xx Xxxxxxxxxxx xxxxxx.

a) Detailfragen zur Verständigungsvereinbarung

Xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxx xxx Xxxxxxxxxx xxx XXX xxx xxxxx xxxxxx xXxxXxx. XxxxxxxxxxXxxxx xxx xx.x.xxxxx XXXxXxxxxxxxx xxx x.x.xxxxx.

xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xx XxxxxxxxxxxxxxxxXxxxxxxxxx

Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxx, xxx Xxxx, xx xxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx, xx Xxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxx xxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx:

"Xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxx xxxxxxxx xxx, xxx xxx xxxxxx xxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxx x xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxx xxxxxxxx xxxxxxx xxx xx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxxxxxxx xxx xxx xxxxxx Xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx."

Xxxxx xxxx xxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxx, xxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxx xxx xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx, x. x. xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxx.

xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxx xxx xxxxxxx xxx xx Xxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, x. X. xxxx Xxxxxxxxxx xxx xx Xxxxxxxxxxx xxx xx Xxxxxx, xx. Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxx xxx x Xxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxx, xxx. xx Xxxxxxxxxxx xx Xxxxxxxxxxxx.

Xx xxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx

Xxxx xxxxxxxxx Xxxxxxxxx, x. X. Xxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx: "Xxxx xxxxxxxxx Xxxxxxx xx. X. Xxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxx xxxx xxxx xxxxx xxxx xxx xx Xxxxx xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx."

Xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxx xx xxxxx, xxxx xxx xxx Xxxxxxx xxxxxxxxx xxxxxx xxx, xxxx xxxx xxx xxxx xxxxx xxxxxxxxx xxx xx Xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx xxx, xx xxx xxxx, xxx Xxxxxxx xxxxxx xxxx Xxxxxxxxxxx xxxx xxxx xxxx xxx xx Xxxxx xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx. Xxxxxxxxx xxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx.

3. Sonderregelung für Berufskraftfahrer

Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxxx Xxxx xx Xxxxxxxxx xxx. xxxx Xxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxx xxx xxx xxxxx Xxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xxxx xxx x.x.xxxx xxxx xxxx

x Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, xxxxxx xxxxxxx

x Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx x.x.xxxx xXXxXx. xxxx X X. xxxx.

Xxx xxxx xxxxx Xxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx Xxx Xxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx, xxxx

  • xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xx Xxxxxxxxx xxx xxxx
  • xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxx xxxx.

Das sind die neuen Regelungen ab 8.9.2011

x. Xxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxx, xx xxxxx Xxx Xxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xXxxxxxxxxxxxxx xxxxxxxx, xxx xx Xxxxxxxxxxx xx xxxxxxxxxx.

x. Xxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxx, xx xxxxx Xxx Xxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xXxxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxx xx Xxxxxxxxx xx xxxxxxxxxx.

XXXXXXX: Xxx xxxxXxxxxXxxxxxxx xxxxxx xx xxxxxx Xxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxxxxx Xxxx xx Xxxxxxx xxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxx Xxxxxxxxxxx xx Xxxxxxx xxxxxxxxxx.

x. Xxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxx, xx xxxxx Xxx Xxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxXxxxxxxxxxxx xxxxxx Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxx, xxx xx Xxxxxxxxxxx xx xxxxxxxxxx.

x. Xxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxx, xx xxxxx Xxx Xxxx Xxxxxxxxxx xxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxx xx Xxxxxxxxxxx xxxx x xxx xx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxx xx Xxxxxxxxxxxx xxxxxxxxx xxxxx, xxx xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxx, xx xxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxx xxx Xxxxxxx x xxx x Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx.

x. Xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx, xxx xxx xxxxx Xxxx xxxx x. X. Xxxxxxxx, Xxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxx xx, xx xxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx x xxx x xxxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxx xxxxxxxxxx xxxxxx xxx.

x. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxx xx, xx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

x. Xx Xxxxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx.

xxxxxxxxxx: Xxx xxx xxx Xxxxxxxxxxxxxxxxxx

Xxx Xxxxxxxxxx xxxx xxxxxxxxx xx...

Xxxxxxxxxxx xx Xxxxxxxxxxx

Xxxxxxxxxxx xx Xxxxxxxxx

x Xxxxxxxxxxxxx xXx

x Xxxxxxxxxxxxxxxx xXxxx
x Xxxxxxxxxx

x Xxxxxxxxxx xxx Xxxxxxxxxxxxx

xxx x

x x

xxx x

xxx x

x x

xxx x

x x

x x

xxxxx xx Xxxxxxxxxxxxxxxx xxx

xxxxx xx Xxxxxxxxxxxxx

xx x

xx x

xxxxx xx Xxxxxxxxxxxxxxxx xxx

xxxxx xx Xxxxxxxxxx

xx

xXxx Xxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxx Xxxx xxxxxxxxxxxxx

xx x

xXxx Xxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxx xxxxxxxxxxxxx

xxxxx xx Xxxxxxxxxxxxxxxx xxx

xxxxx xx Xxxxxxxxxxxxx xxx

xxxxx xx Xxxxxxxxxx

xx,xx x

xXxx Xxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxx Xxxx xxxxxxxxxxxxx

xx,xx x

xXxx Xxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxx xxxxxxxxxxxxx

Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx

Xxxxxxxxxxx

Xxxxxxxxxxxxxxxxx

x x

xxx x

XXXXXXXXX: Xxxxx xxxx xxx Xxxx xxx Xxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xxxxxxx Xxx xxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx.

Xxx xxxxxxxxxx Xxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx: Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxx xxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xx xxxxx XXXxXxxxx: Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx.

4. Besondere Regelung zur Besteuerung von Abfindungen

Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx. Xxxx xxxx xx x.x.xxxx xxxx xxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx:

  • Xxx xxxxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx Xxxxxxx xx XXXxXxxxxxxxxx.
  • Xxxxxxx xx xxxx xxx xxx Xxxxxxxxx xxxxxxx xx xxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xx xxxx xxx xx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx Xxxxxxx xx Xxx. x XXXxXxxxxxxxxx.

XXXXXXXXX: Xxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxx xx xxx Xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xx xxx Xxxxx xxxxxx Xxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xx xxx xxxxxxx Xxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxx xx xxxxxx xxxxxxx Xxxxx xxxxxxxxx xxxxxx, xxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxx Xxxx xxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx, xxx xx xxxxxx xxxxxxx Xxxxx xxxxxxxxx xxxxx.

xXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxx.

5. Staatliche Förderung für Riester-Verträge

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

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

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

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

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

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

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

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

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

Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxXxxxx: Xxxxxx xxx Xxxxxxxxxxxxxxxxxx.

6. Vermögenswirksame Leistungen

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

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

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

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

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

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

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxx.

7. Scheidungskinder bei Grenzgängern: Kinderbonus und Unterhalt

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

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

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

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

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

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

8. Elternurlaubsentschädigung (luxemburgisches Elterngeld)

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

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

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

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

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