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1. Arbeitsstätte oder Auswärtstätigkeit?

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Gibt es eine erste Tätigkeitsstätte?

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Erstes Urteil: Einsatzflughafen als erste Tätigkeitsstätte

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Einsatzflughafen als gleichbleibender Treffpunkt

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2. Fahrtkosten

Wenn der Flughafen die erste Tätigkeitsstätte ist

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Wenn der Flughafen nicht die erste Tätigkeitsstätte ist

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Leerfahrten

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3. Verpflegungspauschbeträge

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Wenn der Flughafen die erste Tätigkeitsstätte ist

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Wenn der Flughafen nicht die erste Tätigkeitsstätte ist

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Verpflegungspauschbeträge bei Auslandsflügen

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Kürzung bei kostenlosen oder verbilligten Mahlzeiten vom Arbeitgeber

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Pauschalversteuerung bei höherer Arbeitgebervergütung

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4. Übernachtungskosten

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Hotelrechnung mit ausgewiesenem Frühstück

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  • Xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx.

Übernachtung am Einsatzflughafen

Xxxxxxx xxxxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xx xxx Xxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxxx. Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xx Xxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxx" xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxxx. Xxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx "xxxxx Xxxxxxxxxxxxxxxxxx", xxxxxx xxx xxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx x xxx xx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxx xxx x xxxxxxxxxxx xxx xxx Xxxxxx xx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxx x Xxx. x Xx. xx XXxXx.

5. Reisenebenkosten

Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx Xxxxxx, Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxx Xxxxxxxx xxxxx xxxxxxxx xxx, xxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxxxxxx xxx xxx Xxxxx xxxx xxxxxxxxxx xxxxxx.

XXXXXXXXX: Xxxx xx xxxxxx Xxxxxxxxxxx xxxxxx Xxx xxxxx Xxxxxx xxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxx xxxxx xx. X. xxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxx. Xx xxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx: Xxxxxxxx Xxx xxx xxxxx Xxxxx xxx Xxx xxx xxx Xxxxx xxx Xxxxxxxx, xxx Xxx xxx xxx Xxxxx xxx xxxxxxxxxxx Xxx xxx Xxxxxxx xxx Xxxxx Xxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx:

  • Xxxxxxxxxxx xx Xxxxxxx, x. X. xxxx Xxxx, Xxxxxxxxx, Xxxxxxxxxxxx, Xx xxxx XxXxxx.
  • Xxxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx.
  • Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxxx. Xxxxx xxxxx xxxxxxx Xxxxxxxxx Xxxxxx xxx. Xxxxxxx xxxxxxx Xxx xxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxx xxxx Xxxxxxxxxxxx xx xxxxxxxxx xxx, xxxxxxx Xxx xxxxx xxxxxxxxxxxx Xxxxxx "xxxxxxxxx xxxxxx" xxx xxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx XX Xxxxxxxx x xx Xxxxx xxxx! x xxxxx Xxxxxx xxx xxxxxxxxx xx XX xxxx Xxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx. Xxxxx xxxxxxx xxxxxx Xxxxxx xxxx xxxx xxx xxxxxxx xxxxxx xxxx!
  • Xxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxxx xxxxx xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxx xx xxxxxxx Xxxxxxxx "xxxxxxx xx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxxxxx xxxxxxxxxx xx xxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxx". Xxxxxxxxx xxxxx xxxxxx xxx xxxxx Xxxxxxx, xxx xx Xxxxxxx xx Xxxxxx xxxxxxxxxx xxxxx, xxx xxxxxxxxxxxx Xxxxxx xx Xxxxx xxx xxx XX xXxxxxxxxxx XX xxx x.x.xxxx, xx X xxxxxxxxx.

XXXXXXXXX: Xxx XxxXxx. Xxxxxx xxxxxxx x xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx x Xxxxxxxxxxx xxxxxxxx xx Xxxxx xxx x,xx XXX xx xxxxxxxxxxxxx xx. Xxxxxxxx xxxxxx xxxxxxx Xxxxxxxx xxxxx xxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xx xxxxxx xXxxXxx. Xxxxxx xxx x.x.xxxx, XXX X x X xxxx x xxxxxxx. Xx xx xxxxx xxxxxxx xxx, xxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxx xx xxxxxx, xxxxxx xx xxxxx xxx Xxxxxxxxxx xxxxxxxx, xxx Xxxxxxxx xxxxxxxxx xx xxxxxx xxx xxx Xxxxx xxxx xx xxxxxxxxx. Xxxxx xxxxxxxxx xx xxxx, xxx Xxxxxxxx xxxxxxxxxxx xxxx Xxxx, Xxx, Xxxxxx xxx Xxxxx xxxxxxxxxxx.

  • Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx, x. X. xxx Xxxxxxxx, Xxxxxxxxxxxxx x. xx. xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx.
  • Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxxxxxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xx, xxxxxxxxx xxx Xxxxxx xxx xx x xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx xxxx xxxxxxx Xxxxxxx, xxxx xxx Xxxxxx xxx xx x xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.
  • Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx. X. Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, Xxxx, xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxx, xxxx xxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxx xxxxxxxx xxx xxx Xxxxxxxx xxx xxx xxxxx Xxxxxxxxx xxxxxxxx xxx. "Xxxxxx xxx Xxxxxxxxxxxx, xx xxx Xxxxxxx xxx xxx Xxxxxxxxx xxxx xxxxxxx Xxxxxx xx xxxxxxxxxxx, xxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx Xxxxxxxxx xxxxxx xx xxxxxxx, xxxxxx xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx." xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx.
  • Xxxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxxxx Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxx. Xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx. xxxxxxxxx xxxx xxxxxx Xxxx xxxxxxxx xxx x Xxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxx Xxxxxx Xxxxxxxxxxxxxx xxxx xXxxXxx. Xxxxxx xxx x.x.xxxx, XXX X x X xxxx x xxxxxxx.

Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxXxxxxxxx xxxx xxxxxxx Xxxxxxxxxx, Xxxxxxx, XxxxXX, Xxxxxxxxxxxxx xx. X. xxxxxxxxx Xxxxxxxx xxxx xxxx Xxxxx xx xxxxxxxxx Xxxxxxxx, Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx, Xxxx xxx Xxxxxxxxxxxxx xx. X. Xxxxxxxxxxxxx.

6. Telefonkosten bei längerer Auswärtstätigkeit

Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxx xxxxxx, xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. "Xx xxxxxx Xxxx xxxxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx Xxxxx xxxx xxx xxxxxxxxxxx xxxxxxxx Xxxxx xxx xxx Xxxxx xxx xxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxxx" xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

7. Arbeitsmittel

Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxx. Xx xxxx xxx Xxxx xxx, xxxxxxx xxxx xxxxx xxxx xxx xxxxxxxxx Xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxx. Xxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx, xxx xxxxx xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

x Xxxxxxxxxxxxx: Xxx xxx Xxxxxxxxxxxxx xxxxxxxxx

x Xxxxxxxxxxxxx: Xxx Xxx xxx Xxxxxx xxxxxxx xxxxxxxx

a) Computer

Xxxxxxxxxxxx xxxx Xxxxxxxx, Xxxxxx, Xxxxxxxx xxx. xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxx xxx Xxxxxxx xxxxxxxxx xxxxxxx xxxxxx. Xxxxxx Xxx Xxxxx Xxxxxxxx xx xxx xxx xxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxx xx x, xxxx xxxxxxxxxx Xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx XXX xxxxxxxx. xx x XxXx.x xxxxxxxx, xxxxxx xxx xx Xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxx xxx xx x xxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx xx x, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxxxx xxxxxx: Xxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxx xxxxxx xxxxxxxxx xxxxxxx Xxxxxxx Xxx xxx xxxxxxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx xx xxx XXx. Xxx Xxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx, xxx xxxxx xxxxxxx xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx XX xxxxxxxxxx. "Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxxx xxx. xxxxxxxxx xxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx xxx xxxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xx x xxxxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx x.x.xxxx, xx X xxxxxx.

Xxx Xxxx: Xxx Xxxxx xxxxx xxxxxx Xxxxxx xx xxx x xxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxxx xx xxx Xxxxxx xxx xxx Xxxxxx xxx Xxxxxxx xx Xxxxxxxxx xxxxxxx. Xx xxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx x.x. xxx Xxxxxxx xxx Xxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxx xx, xxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxxx xxx. Xxxx Xxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxx xxx xxx xxxx xxxxxxxxxxx, xx xxx Xxxxx xxx Xxxxxx xxxxx xxx xxxx xxxxxx xxx xxxxxxxx Xxxxxx xxxxx xx Xxxxx xxx. Xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xx x xxxxx xx xxxxxxxxxxx.

XXXXXXXXX: Xxx xxx xxxxxxxxxx Xxxxxxx Xxxxx XX xxxxxxxxxx, xxxxxxx Xxx xxx XXxXxxxxx xxxx xxxxxxxxx Xxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xx x xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx Xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxx Xxx xxxxxx Xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxx Xxx xxxxxxxxxxxx xxx Xxx Xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxx, xxx Xxx xxx XX xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxxxxx Xxx xxx Xxxxxxxxxxxxx xx, xxx Xxxxxxxxxx Xxxxx Xxxxxx xxxxxxxxxx. Xxxxxxx Xxx xxxx Xxxxxxxxx xx, xxxxxxx Xxx xxx XX xxxxx xxxx xxx xxxxx xxxx xxxxxxx Xxxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

x Xxxxxxxxxxxxx: Xxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx

x Xxxxxxxx: Xxx Xxx Xxxx Xxxxxx xxxxxxx xxxxxxxx

b) Fachliteratur

Xxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxx xxx xxxx Xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx.

  • Xxx Xxxxxxxxx, xxxxx Xxxxxxxxxx xxxxxxxxxxx xxx xxx xxxx xxx Xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx, xxxxxxx xx xxxx xxxxxxxxx xx Xxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx Xxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxx xxx "xxxxxxxxx Xxxxxxxxx" xxx Xxxxxxxxx x xxxx Xxxxx xxx Xxxxxx x xxxxxxx xxxx xxx Xxxxxxxxxxxxx.
  • Xxxxxxxxx xxx xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxxxxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxxx, xxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxx xxx xxx Xxxxxx xxxxx xxxxxxxx xxxxxxxx. Xxxx xxxxxxx xxx "xxxxxxxxx Xxxxxxxxx" xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx.

XXXXXXXXX: Xxxx xxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxx, xxxx xxx xxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxx Xxxxxxxxx: Xxx xxx Xxxxxxxxxxx xxx Xxxxx, xx xxx Xxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx, xxxxx xx "xxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx x xxxx xxx Xxxxx x, xxx xxxxxxxx xxx xxx Xxxxxxxx xx Xxxxxxxxxx xx, xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx" xXXXxXxxxxx xxx x.x.xxxx, XXXxXX xxxx X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxxx.

Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx "XxxxxXxxxx" xXX Xxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx, "Xxxxxx" xXX Xxxxxxxxxxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx, "Xxxx", "Xxxxxxxxx", "Xxxxxxxxxx".

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxxxxxxxxxxxx

c) Berufskleidung

Xxxxxxxx xxxx Xxxxxxxx xxxx xxx xxxx xxxxxxxxxx xxxxxxxxx, xxxx xx xxxx xx "xxxxxxxx Xxxxxxxxxxxxxx" xxxxxxx. Xxxx xxxx xxxx Xxxxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xXxxxxxxxxx XX xxx x.x.xxxx, XXX xxxx X. xxxx, xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xXxxxxxxxxx XX xxx xx.xx.xxxx, XXX xxxx X. xxxx. Xx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxx xxx xxxx xxx. "Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxx" xXxxxxxxxxx XX xxx x.x.xxxx, XXX xxxx X. xxxx.

Xxxxx xxxxxxxxx xxxxxx xxxxxxxx Xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx.

Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx Xxxxxxxxxxx xxx, xxxx xxxxx Xxxxxxxx xxxxx xxxxx xx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx.

Reinigungskosten

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx "xxxxxxxxx Xxxxxxxxxxxxxx" xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xxxxx, xxxx Xxx Xxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxx xxxx xx xxxx Xxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxxx xxxx xxxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxx xxxxxx: Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xXxxxxxxxxx XX xxx xx.xx.xxxx, XXX xxxx X. xxxx xxx xxx Xxxxxx, xxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxxx xX x.xx Xxx. x Xx. x XXxXx.

Xxxxx Xxx Xxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx, xxxxxxx Xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx: Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx "xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xXxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxx xXX XxxxxxxxxxXxxxx xxx x.x.xxxx, x X xxxxxxxx.

Xx xx xxxx Xxx xxxx xxxxxxxxxxxx xxx xxxx xxxxxxxx xxx, xxx Xxxxxx xxxxx Xxxxxxxxxxxxx xx Xxxxxxxxx xx xxxxxxxxx xxx xxxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxx xxxxxxxxx. Xxx XXX xxxxxxx xxxx Xxxxxxxxxx xx xxx Xxxx, xxxx "xxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxx xxx xx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

  • Xxxx xxx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx x xx xxx XXX x xxx Xxxxx xxxxxxxx xxxxxx xxxxxx, xxx xxxxxx xxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xx xxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xXxxxx: Xxxxxxxx xxxxx.
  • Xxx Xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxxx, xxx xxxx Xxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx x xx xxxxxxxxx, xxx Xxxxx xxx. Xxxxxxxxxxxxxxxxxxx x,x xx.

Xxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx x.X.

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Xxxxxxx

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxxxxxxx Xxxxxxxxxxxxxx

d) Reisekoffer, Pilotentasche

Xxx xxxxxxxxxx xxxxxxxxx xxx, xxxx xxxxxxxxxxx xxx xxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx., xxxxxxxxx. Xxxx xxxxxx xx xxxxx Xxxxxxxxxxxx, xxxxxxxxxx xxxxx xxxxxxxx XxxxxxxxxXxxxxxxx. Xx xx Xxxxxxxxxxx xxxxx xxxxxxx Xxxxx xxxxxxxxxxxxx xxxxxx, xxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xx.

Xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxx, xxx xxxxxxx xxxx xx xxxx xxx xxxx xxxxxxxxx XxxxxxxxXxxxxxxxxxx Xxx "Xxxxxx Xxx". Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxx "xx Xxxx xxx Xxxxx xxx Xxxxxxx xxxxxxxxx" xxxx. Xxx xxx Xxxxxxx xxxxxxx xx xxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx, xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx, xxx xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxx "X Xxxx Xxxxxxx" xxxxxx xxx xxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxx.

Xxx Xxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxx Xxxxxxx xxx Xxxxxx xxxxx XxxxxxxxXxxxxxxx xx Xxxxx xxx xxx XXX xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxx xxxx xx xxx Xxxxxxxxxxxxx, xxx xx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxx xXX Xxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx xxxxxxxxx Xxxxxxxxxx XX xxx x.x.xxxx, XXX xxxx X. xxxx.

  • Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxx, xxxxxx Xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx: Xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xx xxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxx xx, xxxxxxx xxx xxx xxxxxxxx Xxxxxxxx xx Xxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx.
  • Xxx xxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxx, xxxxxx Xxx xxx xxxxxxxx Xxxxx: Xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx xxxx xxx xx xx xxxxxxxxx xxxxxxx xxxx, xxxxxxx xxxx xxxxx XXXxXxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX: Xxxx xxx. Xxxxxxxxxxxxx xXxxxxxXxxx, Xxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxx xxxxxxxxxxxxx xxxxxx, xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx x xxx xxxxxxx xxxx xxx Xxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

e) Brille

Xxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxxxx xxx Xxxxx, xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxx xxxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx. xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxxxx. Xxx xxxx xxxx xxxx, xxxx xxx Xxxxxx xxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx, x. X. Xxxxxxxxxxxx, xxx xxxxx xxxx xxxx, xxxx xxx Xxxxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxxx, x. X. XxxxxxxxxxxXxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxx xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xXX Xxxxxxxxxxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx.

Xxxxxxxx xxxx xxxXxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xXX Xxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxxxxx, Xxxxxxxxxx

8. Sprachkurse, Sprachreisen

Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxx, xxx xxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx x Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxx x xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx Xxx xxxxx Xxxxxxxxxx xx Xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxxxxx xxxxxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx "xxxx Xxxxxxx xxx xx Xxxx, xx xxx xxx xxxxxxxxxx xxxx, xx Xxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxx. Xxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxx xxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxx xxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxx xxx xxxxxxx Xxxxxx xxxx xxx Xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xXxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxx xxxxxxxxx, xxxx xxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx XxxxxxxxxXxxxxxxxxx xx Xxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xXxxxxxx xxxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx. Xxxxxxxxx xxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxx, xxxx xxx xxxx xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxx X xXxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxx.

9. Arbeitszimmer

Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx x Xxx. x Xx. xx x.X.x. xx x Xxx. x XXxXx. Xxxx xxxx xxx xxx Xxxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xxxxx xxxx xxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxxx Xxx xxx xx xxx "xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxx xxx Xxxxx xxxxxxxxxxxx xxxxxx" xxxxxxx xxx x Xxx. x x.X. xxx xx x Xxx. x Xx. xx XXxXx.

Xxxxxx Xxxxxxx xxx xxxx Xxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx "xxxxxx xxxxxxx Xxxxxxxxxxxx", xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xx x.xxx XXX xx Xxxxxxxx xxxxx. Xxx xxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx, x. X. xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxx.

Xxx Xxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx, xx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxx Xxxxx xx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxxx xx xxxx xx xxxxxxxx Xxxxxxxxxxxx, xxx xxx xxxxx xx xxxxx Xxxxxxxxxxxx x xxx Xxxxxxx x xxxxxxxxx xxxxxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

Xxx Xxxx: Xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX. Xxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xx.X. Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xXxxxxxXxxxxxXxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx, xxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx.

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

Xxxxxx xxxx xxx Xxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxx xXxxxxxxxxxxxxxx: Xxxx xxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxxx xxx xxx. XxxxxxxxxXxxx xx Xxxxxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx. Xx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxx xxx, xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xx x.xxx XXX xxxxxxx xxxxxx xXX Xxxxxxxx xxx x.x.xxxx, xx X xxxx x xx Xx xxxxxxxxxx xxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXXXX: Xxxx xxxxx XXXxXxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx "xxxxxxxxxxxx" xxx. Xxx Xxxxxxxxx xxx "Xxxxxxxxxxxxxxxx" xxxxxx xxxx xxxxx xxx xxx Xxxxxx, xxxxxxx xxxxx xxx XXX xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx, xxxx xxx Xxxxxxxxxxxxx xxxx Xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxxxxxxxxXx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:

x Xxxxxxxxxxxxx: Xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx

x Xxxxxxxxxxxxx: Xxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx

x Xxxxxxxxxxxxx: Xxxxxx Xxxxxx xxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx

10. Beiträge an Berufsverbände

Xxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxx xxx xxxx xxxx xxxxxxxx, xxxxxx xx xxxxxxxx, x. X. Xxxxxxxxxxx Xxxxxxx x.X., XXX xxxx Xxxxx. Xxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx. Xx xxx xxxxx xxxxxxxxxxxx, xxxx Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx x Xxx. x Xx. x XXxXx.

XXXXXXXXX: Xxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx, xxxxxxxx Xxx xx Xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxx. Xxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxx xxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxx xxx Xxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxx "xx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxxx, xx xxxx xxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xx Xxxxxxxxxxxxxxxx.

11. Versicherungsbeiträge

Xxxxxxxxx xx Xxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xx Xxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxx xxxx xxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxxxxxxxx. Xxxxxxx xxxxx xx xxxxxxxxxxx, xxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxx. Xxx xxxx xxxxxxxxx

  • Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxx xx xx x xxx Xxxxxxxxxxxxxx xxx xx xx x xxx Xxxxxxxxxxxxxx x"xxxxxx Xxxxxxxxxxxxxx"x xxxxxxxx. Xxxxx Xxx Xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx. Xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxx Xxxxxxx xxx xxxx xxxxx xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. x.xx.

XXXXXXXXX: Xxxxx Xxx xxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xx x xxx, xxxxxxx Xxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxx Xxxxxx xxxxxx Xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxx xxx.

  • Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.
  • Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx Xxx xxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxx Xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxxxxxxx Xxx xxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxx xx x xxx xxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx xxxxxxxxxxxx Xxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx, xxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx.
  • Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxx xxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xx xxxxxxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxx Xxx Xxxxx Xxxxxxxxxxx, Xxxxx xxxxx Xxxxxxxxxxxxx xxxxx Xxxx xxxxxxxxxxx xxxxxxxx xx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxxx.

Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxx Xxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxx, xxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx xx xxxxx "XxxxxxxxxxxxxxxxXxxxxxxxxxxx". Xxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx.

12. Strafverteidigung: Anwaltskosten wegen Zuverlässigkeitsprüfung

Xxxxxxx xxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxx, xxxxx xxx xxx xxxx xxx Xxxx xxxxx, xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx. Xxxx xxx xxx Xxxx, xxxx xxx xxx Xxxx xxxxxxx Xxx xx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxxx xxxx, xxxx xxx Xxxxx xxxx xxx Xxxx xxxxxx xxxx, xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxx xxxxx xxxxxx Xxxxxxxx xxxxxxx xx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx Xxxxxx xxxxx, xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx, xxxxx

Xxx Xxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx x xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx x xxxxxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx. Xxxx xxx xxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx, xxxxxxx xxxxxx xxxxx, xxxx xxx xxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxx xx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxx xxxxxxxx xxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxx xxx xx.xx.xxxx, x X xxxxxxx.

Xxx Xxxx: Xxx Xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xx xxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxx, xxx xx xx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxxxxx xxxxx xx xx Xxxxxxxx, xxx Xxxxxxxxx xxxxxxxxxxxx xx xxxxx, xxxx xx xxxx xx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxxx. Xxx xxxxxx xxx Xxxxx xxxxxx, xxxx xx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxx. Xx Xxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxx, xxxxxxxxxx xxx Xxxxxx xxxx xxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxx xxxxx xxxx xxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxx. Xxxx xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxx.

13. Kostenlose und verbilligte Flüge

Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxx. Xxxxx xxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx, xxxxxxx xxx xxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx xxxxx xxx Xxxxx xxxx xxx Xxxxx xxxx xxx xxxx xxxxxxxxxx xXxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx.xx.xxxxx:

  • Xxxxxx xxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xx xxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxx xxxx xx x Xxx. x XXxX xXxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxxxx xxxx xx xx XXxX xxxxxxxx xxxxxxx xxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxx xxx x x xxxxxxxxxx xxxx xxx xxx xx x.xxx XXX xx Xxxx xxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxx.
  • Xxxxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxx. "XxxxxxxxXxxxxx"x xxxx xxxx xxx Xxxxxxxxxx xxxx xx xx XXxX xxxxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxx xx x Xxx. x XXxX. Xxx xxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx xx x xxx Xxxxxxxxxx xxxxxxxx xxxxxx.

Xxxxxxx xxx xxx xxxxxxxxx Xxxxx xxxx xxx Xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx Xxxxx xxxxxxxxxxx xxxxxx, xxx. "XXXxXxxxxxxx" xxx x Xxx. x Xxxx xx XXxXx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xx xxxxxxxxxx Xxxx xxx Xxxxxx xxx xxxx xx xxxxxxxx, xxx xxxx xx xxx Xxxxxx xxxx xxx xxxx xx xx x xxx xxx Xxxxxx xxxx xxx xxxx xx xx xx.

  • Xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xx. x. xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xx xxxxxxxxx xxxxxx:
    • Xxx xxxxx Xxxx xxx x.xxx xx xxx x,xx XXX xx Xxxxxxxxxxxxx,
    • xxx xxxxx Xxxx xxx x.xxx xxx xx.xxx xx xxx x,xx .x. xx,xx x xXXX x x.xxxx : x.xxxx,
    • xxx xxxxx Xxxx xxx xxxx xxx xx.xxx xx xxx x,xx XXX xx XXX
  • Xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx "xxxxx xxxxxxxxx x XX x" xxxxxxxx xxx Xxxx xx Xxxxxxxxxxxxx xx x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx "xxxxx xxxxxxxxx x XX x" xxxxxxxx xxx Xxxx xx Xxxxxxxxxxxxx xx x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxx Xxxxxxxxx x Xxxxx xx Xxxxxxxx xxx xxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxx Xxxxxxx "XX" xx.x. xx xx. Xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxx x xxx xx.
Xxx Xxxx xxxxxx Xxxxxx xxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx: x,xx x x.xxx xx x xxx,xx XXX, xxxxx xx x x xx,xx XXX, xxxxxxx xx xx x x xx,xx XXX.

Xxxxxxxxxxx Xxxxxx: Xxx xxx Xxxxxxxxx xxx xxx "xxxxxxxxx Xxxxx" xxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxx" xxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xx. X. Xxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxx, xxxxxxxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX: Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xx.X. Xxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx. Xxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xx xxxx Xxxxxxxxxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx.

14. Pilotenausbildung: Wie die Ausbildungskosten berücksichtigt werden

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXXXXx xxx xx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxx xxx xx.xxx XXX xxx xx.xxx XXX xxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxx Xxxxxxx, Xxxxxxxxxxxxxxxxxx xxx. xxxxxxx. Xxxx Xxxxxx xxxx xxxxxx xx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx. Xxxx xxxx xx xxxx xxxxx xxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xx Xxxxxxx. Xxx xxxxx Xxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx. Xx xxxxxxxxxxxxx xxx xxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxx xx xxx xxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxxxx xxx xxxxxx "Xxxxxxxxxxx" xxxxx xxxx xxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx.

a) Pilotenausbildung als Zweitausbildung

Xxx xxxxxxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxx Xxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxxx x xx xxxxx, xxx xxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx. Xx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx xxx xxx. xxxx xx xxxxxxx Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxxx xxx Xxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx! Xxx Xxxxxxxxxx xxxx xxxxx: Xxxx xxxxxxxxxx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxx xxxxx xxxx xxx "xxxxxxxx" Xxxxxxxxxxxxxx xxxxxx

Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx: Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxx Xxxxxxxxxx xx xxxxxxxx. Xx xxxxx xxxxx xxxxxx xx, xx xxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxx Xxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.
Xxx "xxxxxxxx" Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxx xxx xxx xxxx Xxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxx xxx xxx xxxxx Xxxxxxx. Xx xxxxxx Xxxxxxx xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xx.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx Xxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx.

Xxxxx xxxxx Xxxxxxxxx xxx xxx Xxxxxx xxx Xxxx xx Xxxx, xxx xxxxxxx xxxx xxx Xxxxxxx xxx "Xxxxxxxxxxxxxx" xxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxxxxxxx: Xx xxxx xxxxx xxxx "xxxxxxxx" Xxxxxxxxxxxxxxxx xxx xxxx xxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxx xx Xxxxxx xx Xxxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxxx xxxx. Xxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx x Xxx. x XXxX xxxxx.

b) Pilotenausbildung als Erstausbildung

Xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx, xxxx xx Xxxxxxxxx xx xxx Xxxxxx, xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx x.xxx XXX xxxXxxxxxxxxxxxxx xxxxxxxx xxxx xxxx: x.xxx XXXx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxx xxxxxxxxxxxxxx xxx, xxxx xxxxxx Xxxxxxxxxx x xxxx xxx Xxxxxxxxx x xxxxxxxxx, xxx xxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxx xxxx xxxxx xxx Xxxx, xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxx xxxxxxxxxx xxxxxxxx.

  • Xx Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxx x xxxx xx Xxxxxxxxx xx xxx Xxxxxx x xx xxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxx, XX X xxxxx x.x.x.
  • Xxx xxx "XxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx" xxx x.xx.xxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx XXXxXxxxxxx xx xxx Xxxxx xxxxxxxx xxx xxx xxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxxx xx xx.xx.xxxx xx Xxxxx, xxxx xxxx xxxxxxxxxxxx xx xxxx. Xxx xxxxxxxxxxxx Xxxxxxxxx! xxx x Xxx. x, xx x Xxx. x, xx xx Xxx. x Xx. x, xx xx Xx. x XXxXx.

Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxXxxxxxxxx:

  • Xxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxx xxxxxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxx xxxxxx.
  • Xxx xxxxxxx xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx, xxxx xxxxxxxx xxx Xxxxxxxxxx xxxxx xxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxxx xxxxx xx xxxxx "Xxxxxxx", xxx xx xxxxxxxx Xxxxx xxxxxxxxxxx xxxxxx xxxxxxx xxx xxxx xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxx xxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxx xxxxxxxxxx xxxxxxxx.

Xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx, xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxx Xxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxx xxxxx xxxxx xxxxxx xxx xxx Xxx. x Xxxx x XXx.

Xx Xxxxxxxx xxxx xxx xxx x. Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxx Xxxxxxx xxxxxxx xxxxxx Xxxxxxx xxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx x.xx.xxxx, XXXX X xxxxxx.

XXXX xxx x. Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxx xxxxx xx xxxxxx: Xxx Xxxxxxx xxxxx xxx xxxxx xx Xxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxx, xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xx xxxxx Xxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx. Xxx xx xxxxxx xxx XXXxXxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx, xx xx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx, xxxx xxxx xx x Xxx. x XXxX Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxx xxx XX X xxxxx.

XXXXXXXXX: Xx xxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxxxxx xxx Xxxxx: Xxxxxx Xxx Xxxx Xxxxxxxxxxx, xxx Xxx xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxxxxx xxxxxxxx. Xx Xxxxxxxxxx xxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxx Xxxx Xxxxxxxxxxxxxxxxx xx xxx "Xxxxxx X" xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxxxxx Xxx xx Xxxxxxxxxxxxx xxx Xxxx "Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx" xx.

Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxx" xxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XX xXXXxXxxxxxxxx xxx xx.x.xxxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxx xxxxxx xxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xx Xxxxx Xxxxxxx xxxxxxxxx xxxx. Xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxx Xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x XX xXxxxxxxxxxxx: x XxX xxxxx x.x.x. Xx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx Xxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxx Xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

x Xxxxxxxxxxx: Xxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx

x Xxxx xxxx Xxxxxxxxxxx: Xxxxxxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx

15. Pilotenausbildung im Rahmen eines Ausbildungsdienstverhältnisses

Xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx, xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxx xx xxxxxxxx, xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxx xxxxxx Xxxxx xxxx xxx, xx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx. "Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxx. Xxxx xxxx xxxxxx x xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx x xxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxx:

Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx x xxxxx xxxxxxxxxxx x Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.

Xxxx xx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx

  • Xxxxxxx Xxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx, xxxx xx xxxxx xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xx xxxxxxx xxxx xxxx xx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xXX Xxxxxxxxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx, Xxxxxxxx XX X xxxxx XX XxxxxxxXxxxxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxx, Xxxxxxxx XX X xxxxxx XX XxxxxxxxxxXxxxxxxx xxx x.x.xxxx, x X xxxxxx, Xxxxxxxx XX X xxxxxx XX Xxxxxxx xxx xx.x.xxxx, x X xxxxxxxx.
  • XXXX xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx. Xxxx Xxxxxxxxxxxxxx xxxxx xxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxxxx xxxxxxxxxxx xxxxx, xx xxxx Xxxxxxxxxx xxxxxxx xxxx xxxx xxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxx xx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx. Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xXX Xxxxxxxx xxx x.x.xxxx, xx X xxxxxxx X, Xxxxxxxx XX X xxxxxx.

XXXXXXXXX: Xxxxxx Xxxxxx xxx XX Xxxxxxxx xxx xxx xxxxxxx Xxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxx xxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxx, xxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxx. Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xx, xxxxx Xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx, xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xXX X xxxxx, XX X xxxxx, XX X xxxx, XX X xxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxx xxxx Xxxxxxxxxxx: Xxxxxxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx.

16. Pilotenausbildung in Stufen: Auch Kosten für Privatpilotenlizenz absetzbar

Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xXXXx xxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx. Xxxx xxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxx xxxxxxxxx, xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx.

Xxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx XXX xx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXXXX, xxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xx xxxxx xxxxxxx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxx xxxx xxx Xxxxxx xxx XXX xxxxxxxxxxxx xxxx, Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xx xxxxxx Xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx xxxxxxxx Xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx xxx Xxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxx xxx XXX xXxxxxxx Xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxx XXXX xxx. Xx xxxxxx Xxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxx xxxx xxx Xxxxxx xxx XXX xxxxxxxxxxxx xxxx, xxxxx xxxxxxxxxxx xxxx, xxxxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXX Xxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx xxxxxxxxxx xxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

Xx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxx XXX xxx xxx XXXX xxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx. Xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx. Xxxx xxxx xxx Xxxxxx xxx xxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxx xxx xxxx xxxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxx xxx xxxx Xxxxxx xxx. Xx xxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxx xx xxx Xxxxxx xxx XXXX xxxxx Xxxxxxxx, xxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xx xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxxx Xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxx. Xxxxx Xxx xxxxxx xxx XXX xxx xxx XXXX xxx Xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxx xxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxx XXX xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx.

17. Erwerb der Musterberechtigung nach der Pilotenausbildung

Xxxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xXxxxxxx Xxxxxxxxx Xxxxx Xxxxxxx x XXXXx xxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xXxxx Xxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx, xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxx xxxxxxxxxx xx xxxxxx, xxxx xxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx xxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxx xxx Xxxxxxxxxxx

Kindergeldanspruch

Xxxxx xxx xxxxx Xxxxx xxxx xxxxx xx Xxxxx xxx xxx, xxxxxx xxxx xxx Xxxxx, xx xxx Xxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxx xx xxx. Xxxxx Xxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxxxx xxx Xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx xxx.

Xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx. Xx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxx xx Xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXX X xxxxx, XXXxXX xxxx X. xxxxx.

Steuerliche Absetzbarkeit der Kosten

Xxxxx Xxx xxx Xxxxxx xxxx xxx Xxxx Xxxxxx xxxxxx xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxx xxx, xxxxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

Xxx Xxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxx xx Xxxxxxxxx xx xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xx xxxxx Xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxx, xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxxxx XX Xxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

18. Finanzierung der hohen Ausbildungskosten

Xxxxxxx Xxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx:

  • Xxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx xx xxx xxxxxxxxxx Xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx.
  • Xxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxx xxxx xxxxxxx xx xxx Xxxxxx xxx Xxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x xxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xx xxxxx xxx, xxxx xxx Xxxxxx xxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxx Xxxx xxxxxxx xxx Xxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx, xx xxx Xxxxxx xxx Xxxx xxxxx Xxxxxxxxxx xxxxxxxx, xxx xxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxx. xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

Xxx Xxxx xxxx xxx Xxxxxxxxxxxx xxxx xx xxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx:

  • Xxx Xxxxxx xxxxxxxx xxx Xxxx Xxxxxxxxxxxx, xxx xx xxxx xxxxx Xxxx xxxx Xxxxxxxxxxx xxxxx, x.X. xxxxx XX, Xxxxxxx, Xxxxxxxxxxxx x. xx. Xxx Xxxx xxxx xxxx xxx xxxxxxxx, xxx xxx Xxxxxxxx xx Xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxx xxxxxxx xxxxxx xxxxxxx xxx xxx XXxXXx, xxxx xxx xxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx. Xxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxx xxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxxxx Xxxxxx xxxxxxx xxx, xxxxx xxx xxx "xxxxxx" xxxxxxxxxxx XxX xxxx xxx Xxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx.
  • Xxx Xxxxxx xxxxxxx Xxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxx xxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxx xxxxx xxxx Xxxxx xxxx xxxxx Xxxx xxxx Xxxxxxxxxxx, xxx xxx Xxxxxx xxxxxxxx xxx Xxxxxxxx. Xx xxxxxx Xxxx xxxxxx xxx Xxxxxxx xxx Xxxxxx Xxxxxxx xxx Xxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxx Xxxxxx xxxxxx xx xxxxxxx Xxxxx xxxx xxx Xxxx Xxxxx xxx, xxxxxxxx Xxxxxxxxx, xxxxxxxxxx Xxxxxxxxx xx xxx xxxxxxx xxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxxx Xxxxx xxxx xxx Xxxx xxx xxx Xxxxxxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxx xxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxxx, xxxxxxx xx xxxx xxxx xxx Xxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxx, xxx xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxxx.

19. Schulung zur Flugbegleiterin: Berufsausbildung oder Arbeitsverhältnis?

Xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxxx Xxxxxxxx xxx xxxx xxxxxx Xxxxxx xxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxx xxxxxx xx Xxxxxxxxxxx xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx, xxx xxxx Xxxxxxxxxx xxxxxx xx xxxxxx Xxxx xxxx xxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxxxxx xxxxxxxx xxx XxxxxxxxXxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx. Xx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxx xxx, xxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxxx. Xxxx xxxx xxxxxxxxxx Xxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx xxxx xxxx xxxxx xXX Xxxxx xxx x.x.xxxx, XXX xxxx X. xxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxx xx xxxx xxx xxx Xxxxxxxx xxxxx xx xxxx "Xxxxxxxxx" xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxx xx xxxxx xxx. "Xxxxxxxxxxx" xxx xxxx xxxxx xx xxx "xxxxxxxx xx xxxxx". Xxxx xxx Xxxxxxxx xxxxx xx xxxxx xx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx.

Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx, xxxx xxxx xxxxx xxxxxxxxx xxxxx Xxxxxx xxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxx Xxxxxxxxxx xx xxxxxxxx. Xx xxxxx xxxxx xxxxxx xx, xx xxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxx Xxxxx xxxxxx. Xxxxx xx xxxx xx xxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

20. Wenn die Berufstätigkeit später im Ausland ausgeübt wird

Xxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx, xxxx xx Xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, x. X. Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx, xxxx xxx xx xxxxx "xxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx. xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx XxxxxXxxxxxx xxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxx, x. X. xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxx xxxx xxxx xxxx xxx Xxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxx xxxx xxx xxxxxxxxxx xxxxxx. Xxx Xxxxx xxx, xx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxx xxxx xx xxxxxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxx

Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxx xxxxxx: Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxx xxx xxxx xxxxxxxx Xxxxxxxxxx xx Xxxxxxx, xxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xxxx xxxxxxx, xxxx xxx Xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx. Xxxx xxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxx, xxxxxx xxxxx Xxxxx. Xxxxx xxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx, xx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxx xx Xxxxxxx xxxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx Xxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxx xx xx Xxx. x XXxXx. Xxxx xxxx xxxx xxx xxxx, xxxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxx. Xxx xxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx xxx xxxxx xxxxxxxxxx xxxxxx. "Xxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx xx Xxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxx xxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx xxxx xxxxx xxxxx xxxxxxxxxx xxxxxx."

21. Wohnsitz im Ausland und 'Standby-Wohnung' in Deutschland

Xx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxx Xxxxxx xx Xxxxxxxxxxx xxxxxxxxxxx, xxxxxx xx Xxxxxxx, x. X. xx xxx Xxxxxxx. Xxxxx xxx xxxxx Xxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx, x. X. xx Xxxxxxxxx, xxxxxxxxxx xxx xxxxxxxxx xxxxxxxx xxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, x.x. xx xxxxx xxxxxxxxx Xxxxxxxxxx xxx xx xx xxx Xxxxxxxxx, xxxxx xxxx Xxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxx xxx Xxxxx xxxxxxxxxx. Xx xxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxx, xxxxxx xxx x xxxxxxx xxxxxxxxx xxx Xxxxxxxx x xxxx xxx. XxxxxxxxXxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxx. Xxx xxxxx xxxxxxxxxxxxx Xxxxx xxx, xx xxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxx xxx "Xxxxxxx" xxxx.

Xxxx xxx Xxxxx xx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx, xxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxx, xxxx xx xx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx. Xxx xx xxxx xxxxxx xxxxxx Xxxxxxxx, xxx xx xxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx xxx xxx xx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxx.

XXXXXXX: Xxxxxxxxxx xxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxx xxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx.

Xxxx xxx "XxxxxxxxXxxxxxx" xx Xxxxxxxxxxx xxx Xxxxxxxx

Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx XXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx:

  • Xxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxx, xxxx xx xxxx xx Xxxxxx xxxxxxx, xxx xxx Xxxxxxxx xxxxxxxx xxxx. Xx xxxxxx xxx, xxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxx. Xx xxxxx xxxxx xxxxxx xx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxx xxx Xxxxxx xxxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxx xxx xxxxx xxxxxxxxxxxx, xxxx xxx xxx Xxxxxxx xxxxxxxxxx Xxx xx xxx Xxxxxxxxxxx xxxxxxxxxx xxx.
  • Xxx Xxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxx xxxxxx xxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxx. Xxxxxx xxxx xxx Xxxxxxx xx xxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxx xxxxx xx xx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxx xxx xxxxx xx xxxxxxxxxxx Xxxxxxxx xxx xxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxx, x.x. xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxxx xxxx. Xx xxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxx xxx xxx Xxxxxxxx.
  • Xxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxxx xxx. XxxxxxxxXxxxxxxxx xx Xxxxxxxxxxx, xxx xxx Xxxxxxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx.

Xxxx x:

Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxx X xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xx xx xxx Xxxxxxx. Xx Xxxxxxxxx xxxxxx xx xx Xxxx xxx Xxxxxxx X xxxxxxxx xxx xxxx xxxxxxx Xxxxxxx xxx Xxxxxx xx xxxx. "XxxxxxxxXxxxxxx"x. Xx xxxxxxx xxxx xx xxxxx xx xx xxxxxxx Xxxx xx xxx XxxxxxxXxxxx xxxxx Xxxxxx. Xxx Xxxxxx xxx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxx, xxxxx Xxxxx, xxxxx Xxxxx, xxxxx Xxxxxxx xxx xxxxx xxxxxxx Xxxxx. Xxx Xxxxxxxxxxx xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx XX Xxxxxx xxxxx xxx Xxxxxx xxx xxx "xxxxxxxxxxxx" xxx xxxx Xxxxxxxx, xxxxx xxxx xxx "Xxxxxx" xXxxxxxxxxx XX xxx xx.x.xxxx, x X xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxx xxxxxxxxxxxxxxx, xx xxxxx xx xxxxxxx, xx xxx Xxxxx xxx Xxxxxxxxxxxxx "xxxxxxxxx" xxxx xxxxxx Xxxxxxxxxx xxxxxx xxxxxx. Xxxxxxxxxx xxxxxxxx xxx Xxxxxxx xxxxxx Xxxxxxx, xx xxx xxxxxxxxxxxxx Xxxxxxx xxxxx xx xx xxxxxxx Xxxxxxx xxxxx xxxx Xxxxxxxx xxxxxxxxxx xxxxxxxx xxx. Xxxxxx xxxx xx xxxxxxxxx xxxx, xxxxxx xxx Xxxxx xx Xxxxxxxxxxx xxxxxx "Xxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xxxx x:

Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxx xxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxx X xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxxx. Xx xxxxxx xx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxxx xxxxxxx Xxxxxxx xxxx xxXxxxxxxXxxxxxx, xxx xx xxxx xx xxxxxxxxxx Xxxxxxx xxx xxxxx xxxxx. Xxx Xxxxxxxxx Xxxxxxxxxxxxx xxx xxx XxxxxxxxXxxxxxx xxxxx xxx Xxxxxxxx xxxxxxx xx x XX xxxxxxxxx. Xx xxxx xxx Xxxxx xxx Xxxxxxx xxx xxxx xxxxxx xxxxxxx, xxxx xxxxx xxxxx xxxxx xxx xxxx xxxxxxx Xxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxx xxxxx xx xxxx xx xxx Xxxxxxxxxxxx, xx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xx xxxxxxxxx. Xx xxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxx xxxxx xxxxx xxxxxxx xxxxxxx, xxxx xxxxxxxx xxx XxxxxxxxXxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxx. Xxxxxxx xxxxx xxxx xxxx xxxxxxxxxxxxx "Xxxxxxxx" xxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXxxxxxxxxx XX xxx xx.xx.xxxx, XXX xxxx X. xxx, xxxxxxxxxx xxx XXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

XXXXXXX: Xxxx xxxx xxx XxxxxxxxXxxxxxx xxxxx xxx "Xxxxxxxx" xx xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxxxxxx, xx xxx Xxxxx xxxxxx "xxxxxxxxxxxxx Xxxxxxxxxx" xx Xxxxxxxxxxx xxxxx xxx xxx xxxxxx Xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx. Xxxx xxx xxx xxxxx xxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxx x Xxxxxxx xxx Xxxx.

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

22. Verschärfte Besteuerung für ausländisches Bordpersonal

Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxxxxx Xxxxxxxx xxxxx xx Xxxxxxxxxxx xxx, xxxxxx xxxxxxx xxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx, xxxxxx xxx xxx xxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx, xxx xxxx xxxxx xx xxxxxxxxx Xxxxxxxx xxx. xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxxxxxx xxxxxx xxxxx xxx Xxxxxx, xxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx.

Xxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxxx Xxxxxxxx xxxxx xx Xxxxxxxxxxx xxx, xx xxxxxx Xxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx. Xx Xxxxxxxxxxx xx xxxxxxxxxx xxxx xxxxx xxxx xxxx xxx Xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxx xxx xx Xxx. x Xx. xx XXxXx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxxxx, xxxx xxxxxx xxx Xxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxxx xxx XXX xxx xxxxxx Xxxxxxxxxxx xxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xx xxxxxx Xxxxxxx xxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxx xxx xxxxxxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxx xxxx xxx xxxx xxxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxx xxxxx, xxxx xxx Xxxxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxxxx xxx XXX xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx.

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

23. Günstige Steuerregel für Piloten mit Wohnsitz in der Schweiz

Xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxx, xxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x XXXXxXxxxxxxxxxxxxxx. Xxx xxxxxx Xxxxx xxxx xx xxxxxx Xxxxxxxxx x xx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx:

Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx XXX xxxxxxxxxx Xxxxxxxxxxxx xXxx. xx Xxx. x XXXXxXxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxx, xx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx.

Xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxx xxxx xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx, xxxx xx xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xx Xxxxxxxxxxx. Xx xx.xx.xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxx xxx XXXxXxxxxxx xxxxxxxxxxxxx xxx xx Xxxxx xxxx xxxxxxxxxxx. Xxx xxxxx xxxx Xxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx.

Xxxx xxxxx xxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxxxx xxx xxxx xxxxxx xxxxx Xxxxxxxx xx xxx Xxxxxxx xxxxxx xxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xx xxxx xxxx xXxx. xx Xxx. x XXXxXxxxxxxx.

Xxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xx xxxx xxxx xxx Xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxxxx xx xxxxx xxx xxxxxxxxxxxxxxx xxxx. Xxxxxx Xxxxxxxx xxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx:

  • Xx xxxxxxx xxxx xx Xxxxxxxxxxxx xxx xx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx,
  • xxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxx x.x.xxxx xxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxx
  • xxx Xxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxx, xxxx xx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

Xxx xxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxx xxxx xxxxxx xx xxx Xxxxxxx xxxxxxxx xxx xxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxx xxxx xxxx, xxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx XXX xxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxx.

Xxx xxx Xxxxxxx xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx:

  • Xxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxx. xx Xxx. x Xxxx x XXXxXxxxxxx xxxxxxxxxx, xxxxxx xxx xxxxxx xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxx xxxx xxxxxxxxxxx xxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxx xxx Xxxx xxx Xxxxxxxxxx xxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxxxx xxxxx xxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx xxxx xx Xxxxxxxxxxx xx xxxxxxxxxx.
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