Grenzgänger nach Österreich und aus Österreich

Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxx Xxxxxxxxx

x Xxxxxxxxxxxx xx xxx Xxxxxxx xxx xxx xxx Xxxxxxx

x Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx

1. Die besondere Grenzgängerregelung mit Österreich

Xxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxx xx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxx, xxx xxxx xxx xxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xx xxx Xxxxxxxxxxx xx Xxxxxxx xx Xxxxxxxxxxxxx xxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx.

Xxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx:

• Xxxxx xxx Xxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxx xxx xx xx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxx.
• Xxx xxxxxxx xx Xxxxxxxxx xxxxx Xxx xx Xxxxx Xxxxxxx xxxxxxxxxxxxx. Xxxxxxxxxxxx xxxx xxx xx, xxxx Xxx xx Xxxxxxxxxxxx xx xxxxxxxxxx xx Xxxxxxxxxxxx xxxxx xx Xxxxx Xxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxx Xxxxxxxxxxx xxxxxx xxxxxx xxxx. Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxx

XXXXXXX: Xxxxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxx, x.x. xx Xxxxxxxxxxxxxxxx, xxxxxxxxx.

Xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxx. Xxx xxxxxxxx: Xxxxxxxx Xxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xXxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxXx.

Xxxxxxxxxxxx xxx Xxxxxxxx xx XxxxxxXxxxxxxxxxxx xx xxx Xxxxxxx, xxxx xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx "Xxxxxx XxXxx" xxxxxxxxxx xxx xxxxxxx.

2. Verlust der Grenzgängereigenschaft

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx, xxxx Xxx xxxxxxxxx xxxx Xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxx xxx xxxxx xx Xxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx. xxxxxxxxxx xx Xxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxx xxx xxx. Xxxxxxxxxxxxxxxxxx xx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxx, xxxx Xxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xx xxxx xxx xx Xxxxxxxxxxxx xxxxx xx Xxxxx Xxxxxxx xx xxxxxxxxxxx xxxxxxxxxxxxx.

Xxx xxxxxxx Xxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx:

• Xxxxxx Xxx xxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xx x xxx xxxxxxxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxxxx xxxxx xxxx xxx xx Xxxx. Xxxxxxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxxxxxx.
• Xxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx xxx XXX xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxx xx Xxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxx xxxx. Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxx XXXxXxxxxxx xxxx Xxxxxxxxxx xxx XXX Xxxxxxxxxxxx xxx xx.x.xxxx xx, xxxx xxx xxxx Xxxx xxxxxxxxxx xxxxxx xxxxxxx, xx xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXxxXxx. XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, X xxxxx:

Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxx xxxxx xxxx xxxxxxxxx xxx Xxxxxxxxx xxx xx xx, xx xxx xxxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xx. x. xxxx xxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx. Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxx xx xxx "xxxXxxxxXxxxx", xxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxxxxxxxxx. Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxx xxx "xxxXxxxxXxxxx" xxxxxx Xxxxxx.

Xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx, xxxxxx xxxxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xx. X. Xxxxxxxxxxxx Xxxxxx xxxxxxx, xxxxx Xxxxxx xx Xxxxxxx xx xxxxxx.

3. 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 xx Xxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxx, XXXxXX xxxx X. xxxx.
• 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.

4. Arbeitnehmer-Abfindungen

Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxx xxxx xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx x xxxxxxx: Xxxxxxxxxxxxxxxxxxx x xx xxxxxxxxxx. Xxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx XXXxXxxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxx xxx X. xxxx. Xxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx xxxxxxxxx xx xxxxxxxx: Xxxxxxxxxxx, xxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxx xxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxx xxxxxxx xxx xxx Xxx. xx XXxX x. x. X. xxx XxxxXXXxxxxXX, XXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx Xx. xxxx.

Xxxxxxxxxx xxxx xx xxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx. Xxxxxx Xxxxxx xxxxx xxx Xxxxxxx xx xxxx xxxxxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx:

• Xx xxxx xxxxxxxxx Xxxxxxxxx:
  Xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxx xx xx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx xxxxx. Xxxxxxxxxxxx xxx xxxxxx, xx xxx Xxxxxxxxx xxx Xxxxxxx xxxx xxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxx xxxx.
• Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx:
  Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxx xxx xxxxxx xxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx.
• Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx:
  Xxxxxx Xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxx xxxx xxx xxx xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx.
• Xxxxxxxxxxx xXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx:
  Xxxx xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx x Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx.

Xxx xxxxxxxx: Xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx.

Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxx xx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxx xxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxx xxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxx Xxxxxx xxxxxxxxx xxxxxx xxxxxxxx Xxxxxxx xx Xxx. xx XXXx.

XXXXXXX: Xxx XX Xxxxxxxx xxx xxxxxx xxxxxxxxxxx: Xxxxxxx xxx xxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx, xxx xxx xxxx xxxx xxxxxx Xxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxx, xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xXX Xxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxx.

5. Entgeltfortzahlungen im Krankheitsfall

Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxXxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xx Xxx. x xxx XXXxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XX X xxX xxxxxXXXxxxxxxxxxx.

• Xxxxxxx Xxxxxxx xx Xxx. x XXX xxxxxxx Xxxxxxxxx, xxx xxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxxxxxxxx xxx Xxxxxxx xx Xxx. x XXX xxx xx xxxxxx xxxxxxx Xxxxx xxxxxxxxx xxxxxx x"Xxxxxxxxxxxxxxxxxxx"x. Xxxx xxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
• Xx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx "Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxxxxxx".
• Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx XxxxXxxX xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxxxxx xxxxxxx Xxxxxxx xx Xxx. x XXX xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxx, xxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx "xxxxxxxxxxxxxxxxx" xxxx. X.x., xxxx xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx, xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.
• Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx.xx.xxxxx xxxx xxxxxxx Xxxxxx xxxxxxxxxx.

6. Aufstockungsbeträge nach dem Altersteilzeitgesetz

Xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx, xx xxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxx xXxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx.

XXXX xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxx xx.xx.xxxx xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxx xxxx xxx xxxxxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxx xx XXXxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxxxxxxx:

• Xxx xx Xxxx xxxx xxxxxxxxxx Xxxxxxx xx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxx xx xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xXxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxx Xxxxxxx xx Xxx. x XXX xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxx xxxx xxxx Xxxxxx xx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx x.x.xxxx xxxxxxxxxx xxxxx.
• Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx, xxx xxxx xx x.x.xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx, xxx Xxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxxx xxxx xxxxxxxxx xxxxxx, xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx xx Xxx. x XXX xxxxx xxxx xxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxx xxxxx xxx xx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx xx Xxxxxxxx.
• Xxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxxxxx, xxxx xxxxxx xxx xxx Xxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

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 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.

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 xxxxxxxxxxx x Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXXXx

10. Regelungen für österreichische 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. AKTUELL: Mehr Flexibilität für Beschäftigte im Grenzgebiet

Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx. Xxxx xxxxxxxxx xxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxxxx xxxx xx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx:

• Xxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxxx x xxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxx xxxx xXxxxxxx xx Xxx. x XXXxxxxxxxxxxxxx.
• Xxxxx xxx Xxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxx xxx xx xx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxx xx xx, xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx.
• Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx. Xxxxxxxxxxxx xxx xx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xx xxxxxxxxxx xx Xxxxxxxxxxxx xxxxx xx xxxxxx Xxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxx xxxx xxxx. Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxx.

XXXXXXX xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx xx xx.x.xxxx xxx xxxxxxxxxxxxxxxxxxx xxx XXXxxxxxxxxxxxx xxxxxxxxxxxxx: Xx xxx x.x.xxxx xxxxxxxxx Xxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxx.xxxxxxXxx xxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxx xxx xxxxx xxxx xxxxxxxxxxxx.xxxxxxXxxxxxxxxxx xx Xxxxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxxxx Xxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx. Xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xxx XXXxxxxxxxxxxxxx.

• Xxxxxxxxxx: Xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx, xx xxxxxxx Xxxxxx xxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxx xxx. Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxx Xxxxxxxxxx xxxxxxxxxx xxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx. Xx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxx xxxxxx. Xxxxx xxx xxxxxxxxxxx, xxx xxxxxxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxx xxx xx Xxxxxxxxxxxx xxxx xx xxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxx.
• Xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxXxx. xx Xxx. x XXXxxxxxxxxxxxxx: Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxx Xxxxxxxxx, Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxx, "xxxx xxx Xxxxxx xxxx xx xxx Xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxx xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxx xxxxxxx". Xxxxx xxxx Xxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xXxx. xx Xxx. xx XXXxxxxxxxxxxxxx.
• Xxxxxxxxx:xxxxxxXxxx xxxxxxxxxx Xxxxxxxx xxxx "xxx Xxxxx xxx Xxxxxx" xxx Xxxx xx xxxxx Xxxx xxx xx xx Xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxx. Xxx xx Xxxxxxxxx xxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxx "xx xxx Xxxxx xxx Xxxxxx" xxx Xxxxxxxxx xxxxxxx, xxxxx Xxxxxx xxxx xxxx xxxxxxxxx xx xxxxx Xxxx xxx xx xx Xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxxxx. Xxx Xxxxxxxxxx xxx. xxx Xxxxxx xxxx xx xxxxxx Xxxx xxxxxxxxxxxxxx xxxxxxxxx xxx. xxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xx xx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxx xxx Xxxxx xxx Xxxxxx xxxxxx xxxx. Xxx Xxxx xxxxxxxxxx xxx Xxxx xxxxxxx xxxxx xxxxxxxxxx xx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxx. Xx xxxxxx Xxxx, xxx xxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxx xxxxxx x"Xxxxxxxxxxxxxxxxxx"x xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx. xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxx xxx xxx xx.x.xxxx xxxxxxxxxxx.