Die auf 20 Jahre garantierten Einnahmen aus der Fotovoltaikanlage stellen eine nette Form der zusätzlichen Altersversorgung dar. Diese tollen Einnahmen können jedoch zu einer Kürzung der vorgezogenen Altersrente oder Erwerbsminderungsrente führen oder als schädliches Einkommen auf Sozialleistungen angerechnet werden. Vorab: Bitte beachten Sie die gesetzlichen Änderungen zum 1.1.2022 und zum 1.1.2023, auf die wir am Ende des Beitrages eingehen. In den meisten Fällen dürfte der Betrieb einer Fotovoltaikanlage nun für die Rente unschädlich sein!

1. Hinzuverdienst zur Rente

Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxx, xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx: xx Xxxxx xxxx x Xxxxxxx xxxxxxxx xxxxx xxx xxx xxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxx xxx, xx Xxx xxx Xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxx.

Xxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxx xxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxx: Xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx Xxx Xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx. Xxx xxxx xxx

  • xxxxxxxxxxx Xxxxxxxxxxxx: Xxx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxx xx xxx xx. Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx, xxxx Xxxxxx, xxxx xxxxxxxxxxx xxxxx Xxxx xxxxxxxxxxxxx Xxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxxxxx: Xxx xxxx xxx Xxxxx xxxxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx.

Xxx Xxxxx xxxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx XXX xxx Xxxxx xxx xxx xxxxx xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx xxx xx Xxx. x Xx. x XXX XXx. Xxx Xxxxx xxxxx Xxxxxxxxx xxx xxx Xxxxxx xxxxxxxx xxxxxx. Xxx xxxxx Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx XXX xx Xxxxx xxx xxx Xxx. x Xx. x XXX XXx.

Xxx Xxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxxxxx Xxxxxxxx xxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxx xxxx xxx Xxxxx, xx xxxx xxxx xxxx xxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxx xxxxxx xxxxxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxxx xxxx xxxxxxx xxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xx "Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx" xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXX XX. Xxxxxxxxx xxxxxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx, x. x. xxx xxx Xxxxxx xx. Xxxxxxxxxxxxxxxxxxxxxxx xXXxXxxxxxxxxx xxxxxxxx xxx x.x.xxxxx.

Xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxx, xxx Xxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xx xxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxx xxx xxx XXX xxxx xxxx: xxx XXXx xxxx xxxxxxx xx Xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxxxxxxxx xxxx xxxxxx, xxxx xxx xxxx xxxx Xxxxxxxxx xxxxxxx, xx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxx Xxxxx xxx xxx xxxxx Xxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxx, xxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx xxxxxxx xXX Xxxxx xxx xx.xx.xxxx, X xx X xxxxxxx.

Xxx Xxxx: Xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxXXXxXxx xxx Xxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxx xx Xxxxx xxx xxx XXX xx Xxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxx x.xxx XXX xxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxx XXX xxx xxxxxxxxxxxxxx. Xxx Xxxxxxx xxxx xxxxx xxx xxxx Xxxxxxxx xxx xxxx Xxxxx xx Xxxxx xxx xxx xxx Xxxxxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx: Xxxxxxxxxx, Xxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxx. Xxxxxxxxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxxx xxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxxxx: Xxxx xxx Xxxxxx xxx xxx XXX xxx xxxx: xxx XXXx xxxx xxxxxxx xx Xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxx xxx XXX xx Xxxx xxxxxxxx, xxx xxx Xxxxxx xxx xxx XXX xxxx xxxxx xxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxx. "Xxx xxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxx xxxxx Xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx" xxx xx Xxx. x XXX XXx.

Xxx Xxxxx xxxx: Xxxx xxx xxx Xxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx XxxxxxxxxxxxxXxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx. Xxxx xxx Xxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx.

Witwen- und Witwerrente

Xxx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xx XXX XXx. Xx xxxxx Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxxx xxxxx xx xxxxxx Xxxxx xxxxxxxxxxx, xxxxxxx xx xxxx Xxx xxx Xxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xx xx,x x xxxxxxxx xxx xxx Xxx. x Xx. x XXX XXx.

Xxx xx xx,x x xxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxx x.x.xxxx: xxx,xx XXX xx Xxxx xxx xxx,xx XXX xx Xxxx xxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xx x xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx: Xxxxxxx xxxx Xxxxxxxxxxx.

2. Übertragung der Unternehmereigenschaft auf eine andere Person

Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxx xxx Xxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxx xxxx, xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxx xxxxxxxxx xxx, xxx xxx xxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxx xx xxxxxxxx xxx, xxxxxxxxxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xXxXx Xxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxx.

Xxxxxxxxxxxxx: Xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxx Xxxxxx xxxxxxxx xxx, xxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxxxx xxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxx, xxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx.

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

Xxxxxxx: Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxx xxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx, xxx xx xxx Xxxxxxxxx xxx xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx "Xxxxxxx xxx Xxxxxxxxxxxxxxxxx" xxxxxx Xxxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxx. Xxxxxxxxxxx xxx xxxxxxx, xx xxx Xxxxxxxx xx xxx Xxxxxx xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx.

Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxx xx xxxxxxxxxxxxx, xx xxx Xxxxxxxx xxxxxxxxx, xxx Xxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxx:

  • xxxxxxxxxxxx: Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx, xxxx Xxxxxxx xxxx Xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx, x.x. xx xxxxxx xxxxx Xxxxxxxxxxxx xx xxx x Xxx. xx XXxXx.
  • Xxxxxxxxxxx: Xxxxxxxxxx xx xxx Xxxxxx xx xxx xxxxx Xxxxxxxxx, xxxxxx xx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx, x.x. xxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx x Xx. xx Xxxx x XXxXx.
  • Xxxxxxxxxxxxxxxxxxxx: xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxx xxx xxx Xxxxx xxxxxxxxxxxxx xxx Xxxxxxx, xxxxxx xx xxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx xxx Xxxxxx xx xxxxxx Xxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxx, x.x. xxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xx xxxxxx xxx x Xxx. xx Xx. x XXxXx. Xxxxx Xxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx xxxxx xxxxxxxxx!

Übertragung vom Vater auf den Sohn

Xxxx Xxxxxxxx xxxxx xx Xxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xx xxxx xxxxxxxxxxxxx xxx. Xxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xx Xxxxxxxx xxxxxxxx. Xx Xxxxx xxxx xxx xx xx Xxxxxxxxx xxx xxxxxxx xxx Xxxxxx xxx xxxxxx Xxxx xxxxxxxxxxx. Xx xxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx.

Xx xxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxx:

Xxxxxxxxxxxxxxxxxx xxxx

Xxxxxxxx xxxxxxx

Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xx Xxxxxx

Xxxxxxxx

xxx.xxx XXX

xx.xxx XXX

xx.xxx XXX

.x. xx.xxx XXX

Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx Xxxxx xxxxxx Xxxxxx, xxx. xx.xxx XXX

x xx.xxx XXX

.x. xx.xxx XXX

Xx xxxxxxxxxx xxxx Xxxxx

x xx.xxx XXX

XXXXXXXXX: Xxx Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxxx. Xx xxxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xx Xxxxxxxx xxxxxx.

3. Sozialleistungen

Xxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxxxxx xxxx xx xxxxx Xxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxx x xxxxxx xxx Xxxxxx x xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxx xxx xxx Xxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxx xx xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxx.

Arbeitslosengeld I

Xxx Xxxxxxxxxxxxxxxx X xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx, xxxxx xxxxxxxxx xxx XXX xxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXX XXXx. Xxx xxxxxx: Xxxxxx Xxxxxxxxxx x xxx xxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx x xxxxxx xxxxx xxxxxxx.

Arbeitslosengeld II

Xxx Xxxxxxxxxxxxxxxx XX xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xXXX XXx. Xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, x.x. xxx Xxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx.

BAföG

Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx xxxx x xxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxx, Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx xx XXxxxXx.

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx Xxxxxx xxx xxx XXX xxxxx xxxxxxxxxxxxxxx. Xxxx xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx x.xxx XXX xxx xx XXxxxXx.

Elterngeld

Xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xx xxx xxxxxxx xx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxx. Xxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx. Xxx xxx "Xxxxxx" xx xxxxxxxxx xxx, xxxxxx xx xx XXXX xx xxxx.

Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xx xxxx xxx xxx xx Xxxxxx xxxxxxxxxxx Xxxxxxx xxx "Xxxxxxx" xxx xx xxxxxxxx Xxxxxxxxxx xxxxxxx xxxx. Xxx xxxxxx xxxx xxxx Xxxxxxxxx, xxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx, xx xxxxxxxxxxxxxxxx. Xxx xxxxxxxx: Xxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxxxx x xxx xxxxx xxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxx Xx. Xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx Xxxxxx!

Xxx xxxxx Xxxxxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxx. Xxxx xxxxxxxx xxxxxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxx xxx Xxxxx xxx xxxxxxx xx Xxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x xxx x XXXX xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxx Xx.

Xxx Xxxx: Xxx Xxxxxxxxx xxxxx xxxxx xxxxx Xxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxx xxx xx Xxxxxx xxxx xxxxxxxxx Xxxx xxx xxx Xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxx xxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxx xx Xxxx xxxx xxxxxxx xxxxx xxxxxx Xxxxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xxx xxx. Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx. Xxx xxxxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx x xxx xxx Xxxxxxxxx xxx Xxxxxxx xxx xxxxxxxx xxxxxxxx Xxxxxxx Xxxx Xxxxxxxxxx x xxxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx.

Xxxxxxxxxxx: xx xx XXXX Xxx. x xxx x xxxxxx:

xxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx xxx xxx Xxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxxx. x...x

xxx Xxxxxxxxxx xxx Xxxxxx x xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx x xxxxxxxx xxxxx, xxxx xxx xxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxx xxxx Xxxxxx x xxxx Xxxxxx x Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx. x...x

4. Billigkeitsregelung der Finanzverwaltung

XXXXXXX xxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx, xxx xx xxxx xxxx Xxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx "Xxxxxx XXX" xxx "Xxxxxx X" xxxxxxxxxx xxxxxx. Xx Xxxxxxxx xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxx: Xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxx xxx Xxxxx xxx xXXXxXxxxxxxxx xxx x.x.xxxx, X X x x X xxxxxxxxxxxxx:xxxx. Xx Xxxxxxxxx:

  • Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx xx xx xX, xxx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx.X. Xxxxxxxx xxxxxxxxxxx xxxx xxx xxxx xxx xx. Xxxxxxxx xxxx xx Xxxxxxx xxxxxxxx xxxxxx.
  • Xxx xxx Xxxxxxxx, xx xx xxxx xx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxx xxxx xxxx Xxxxxx xx.X. Xxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxxxxx xxx XXX xx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx. X xx.x Xxx. x Xxxx x XXxXx.
  • Xxx Xxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx xx x,x xX, xxxx xxx xxxxxx Xxxxxxxxxxxxxxx x"Xxxx xxx Xxxxxxxxxxxxxxxxxxx"x xxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxx

5. AKTUELL: Ertragsteuerbefreiung (ab 2022) und Nullsteuersatz (ab 2023)

Xxxx xxxxxxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx xXxxxxxxxx: Xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx x"XxxxxxxxxxxxXxxxxxxxx"x. Xxxxx: Xx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx. Xxxx xxxxx xxxxxxxxxx xx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx.

XXXXXXX: Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx. Xx Xxxxxxxxx:

  • Xxxxxxxxxx xxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx x xxxxx xxx xxxxxxx xxxx xx xxx x.x.xxxx x xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxx xx xx xXx xxxxxxxxxx xxxxxxxxxx xxxxxxxx.xxxxxxXxx xxxxx "XxxxxxxxxxxxXxxxxx" xxxxx xx xxxxx xxxx xx.xxxxxxXxxx xxxx Xxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xx.X. Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxx xx xXx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxx xxx xx xXx xxx Xxxxx xxxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxx xxx xx xx xXx xx XxxxxxXxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxx xxx xXx xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxx, xxxxxxxxxxx xxx x.x.xxxxxxxxxxxxxxxxx xxxxxx.
  • Xxxxxxxxxxxx:xxxxxxXxxx xxx Xxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx x.x.xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxx xx xxxx xx xxxx Xxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxx xxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxx xxxxx xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxxx xxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx, xx xxxx xxxx Xxxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxx: Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxx xxx Xxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx

6. Ab 1.1.2023: Wegfall der Hinzuverdienstgrenze für Frührentner

Xx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx. Xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxx xxxxxxx xxx xxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx xxxx xxx x.xxx XXX xxxx xxxx xx x xxx XXXx xx Xxxx xxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxx xxxxxxxx xxxx. Xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xx xx Xxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xx xxxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

  • Xxxxx xxx XxxxxxxXxxxx xxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxx xxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxx
  • xx Xxxxx xxxx: xx.xxx XXX,
    xx xxx Xxxxxx xxxx xxx xxxx: xxxxxxx xx.xxx XXX.
    Xxx xxx. Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXX XX xxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxx xxxxx xxxxxxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxx xxxxxxxxxx, xxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxx, xxxx xxxx xxx xxxxxxxxx xxx xxx xx XXX XX, xxxxxxxxx xxxxx xxx "Xxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxx Xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx"x.

  • Xxx xxx Xxxxx xxxxx Xxxxxxxxxxx xxxx xxxxxxx x xxx xxxxxxx xxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx x xxxxxxxxxxxxx xxxxxx, xxxx xxxx xx xx xxxxx Xxxxxxxxxx xxx xxx Xxxxx xxxxx. Xxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx xxxxxx, xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.
  • Xxxx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxx x xxx xxx xxxx x x.xxx XXX xxx Xxxx xxxxxxxx. Xxxxx Xxxxxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx XXX xxx x xxx XXXx. Xxxxxxxxxx xxxx xx xxx x.xx.xxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxx xx Xxxxxxx xxxx xxx xxx XXX xxx Xxxxx.

XXXXXXXXX:xxxxxxXxxxx XxxxxxxXxxxxxxxxxXxxxxxx xx xxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxxxx Xxx xxxx:xxxxxxXXXx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxx

7. Ab 1.1.2023: Erhöhung der Hinzuverdienstgrenze für Erwerbsminderungsrentner

Xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx: xx Xxxxx xxxx x Xxxxxxx xxxxxxxx xxxxx xxx xxx xxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx. Xxx xxxxxxx xxxxx xxx Xxxxx xx xxxx xxxxxxxxx, xxx Xxx xxxxxx xxxx xxxxxxx. Xxxx Xxxxxxxxx xxx, xx Xxx xxx Xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxx. Xxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx

  • Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx x,xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxxxxx xxxxxx xxx x,x Xxxxxxxxxxxxxx xxxxx: xx.xxx XXX x x,xx x xx.xxx XXX x x,x x xx.xxx XXXx.
  • Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx x.xxx XXX xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx x.xxx XXX xxx xxx xxx Xxxxx xxxxxxxxxxx.
  • Xxxxx xxxx Xxxxxxxxx xxx x,xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxx xxxxxx xxx x,x Xxxxxxxxxxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx: Xxx xxxxxxxx xx Xxxxx xxxx xxx

  • xxxxxxxxxx Xxxxxxxxxxxxxxxx:xxxxxxxx.xxx XXXxxxxxxxx Xxxx xxxxx xxxxxx xxxxxxx xx.xxx XXX,
  • xxxxxx Xxxxxxxxxxxxxxxx:xxxxxxxx.xxx XXXxxxxxxxxxxx xxxxxx x.xxx XXX.

Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx xxx, xxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx XXX XX, xxxxxxxxx xxxxx xxx "Xxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxx Xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx"x.

Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxx, xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxx xxx xxxxxx xx xxxxxxxx. Xxx xxxxxxx xxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxx.

  • Xxx xxxxxxxxxXxxxx xxxxx xxxxxxxxxx XxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxx Xxxxxxx xxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxx xxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx Xxxxxx xxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx xxx xxx Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxx: x.xxx XXX x xx x xx.xxx XXX x xxx x xx.xxx XXX xXxxxx xxx. xx.xxx XXX xXxxxx. Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxx xxxxx, xxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.
  • Xxx xxx Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxx Xxxxxxx xxxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxx Xxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx: x.xxx XXX x xx x xx.xxx XXX x xxx xxxxxxxxx.xxx XXX xXxxxx xxx. xx.xxx XXX xXxxxx.

XXXXXXXXX:xxxxxxXxxxx XxxxxxxXxxxxxxxxxXxxxxxx xx xxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxxxx Xxx xxxx:xxxxxxXXXx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx

xxxxxx