Für steuerliche Zwecke müssen Einkünfte und Steuerbeträge in Fremdwährung in Euro umgerechnet werden. Die Frage ist: Zu welchem Zeitpunkt und mit welchem Wert erfolgt die Umrechnung.

1. Umrechnung von Arbeitslohn in Fremdwährung

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Zu welchem Zeitpunkt erfolgt die Umrechnung?

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Mit welchem Wert erfolgt die Umrechnung?

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ACHTUNG Ausnahme!

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Fremdwährung als Sachbezug?

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2. Umrechnung von Arbeitslohn bei Grenzgängern in die Schweiz

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Besonderheit im Jahre 2015

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Umrechnung 2017

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 3. Umrechnung von Kapitalerträgen in Fremdwährung

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4. Umrechnung von ausländischen Einkünften bei Kindern

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5. Umrechnung von ausländischen Einkünften bei Unterhaltsempfängern

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6. Umrechnung von Renten in Fremdwährung

Xx xx.x.xxxx xxx xxx Xxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xx xxx Xxxx xxxxxxx xxx xxx xxx xxxx xxx xxxx Xxxxxx xxxxxxxxxxxxx XxxxxXxxxxxxxxxx xxx x,xx Xxxxxxx xxxxxxxxxx. Xxxx xxxxxxx xx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx. Xxx xxxx Xxxxx xxx xxx Xxxxxxx xx Xxxxxxxxx Xxxxxxx xxxxxxx, xxxxxxx xxx xxxxxxxxxx xxxx Xxxxx xxxxxx. Xxxx Xxxxx xxxxxxxx xxxx Xxxxxxx, xxxx xxx Xxxxx xx Xxxxxxxxxxx xx xxxxxxxxxx xxx. Xxx Xxxxx xxx, xx xxxxxx XxxxxXxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xx xxxxxx xxx, xxx xxxx xxxxxxxxxxxxxxx xxx, xxxx xx xx xxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx xxxxxxxxx xxx.

Xxxxxx xxxx xxx Xxxxxx xx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxx, xxxxxxxx xxxx xxx Xxxxx xxx Xxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx xxx, xxxx xxx xxxxxxxxxxx Xxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx. Xxxx Xxxxxxxxxxxxxxx, xxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxx Xxxxx xxxxxx xxx xxxxx xx xxx x xxx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxxxx xxxxx xxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxx X x xx x Xx xxxx.

Xxxx xxx xxx Xxxxx xx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xx Xxxx xxxxxxxxxxx. Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xx xxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxx xxx Xxxxx. Xxx xx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxx.xxxxxx

Xxxxxxxx:

Xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx

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Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx. XXX: xx,xx XXX x xx,xx XXXx

Xxxxxxxxxxxx xx Xxxx

Xxxxxxxxxxxxxxxxxx xx x xxxx Xxxxxxxxxxxx xxxxx

Xxxxxxxxxxxx Xxxxxx

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Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx

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Xxxxxxxxxxxx xx XXX xXxxxxxxxxxxxxxx xx x xx

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Xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx XXX : x,xxxxx

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x xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

7. Umrechnung von Fremdwährungsguthaben

Xx xxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx, xxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxx Xxx xxx XxxxxXxxxxxxx xx xxxx Xxxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

Xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxx xxx Xxxxxxxx xxxxxx Xxxxxxxxx xx xxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x Xx. x XXxXx. Xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx, xxx xxxxxx xx Xxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxx xXXXxXxxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxx xxx xxxx.

Xxx Xxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxxxxx xx Xxxx xxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Andere Wirtschaftsgüter

Xxxxxxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx, x. X. xxx Xxxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX, xxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx "Xxxxxxxxxxxxx" xxx xxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxx xx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxxxxxxxx: Xxx Xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx Xxxx, xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx.

Wesentliche Beteiligungen

Xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xx xxxxxxxxxxxxxx Xxxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xx XXX xxxxxxxxxxx. Xxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxx xxxx xx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx x.X.x. xx xx XXxX xxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xx XXX xxxxxxxxxxx xX xx Xxx. x XXxXx. Xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Devisengeschäfte

Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx, xxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx xxx xxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxx. xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx. Xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x.X. xxx xx xx Xxx. x XXxX xxxxx.

8. Umrechnung von ausländischen privaten Veräußerungsgeschäften

Xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxx xxx xxx Xxxxxxx xxxxx xx Xxxxxxx xXxxxxxxx xxxxxxxxx Xxxxxxxxx. Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XX X xxxxxx.

Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xx xx XXxX, xxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx x.X. xxx xx xx Xxx. x XXxX xx xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

9. Umrechnung von Sozialleistungen innerhalb der EU und der Schweiz

Xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx XX xxxxxx xx xxx x.x.xxxx xxx XXxXxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxx xxxxxxxxx:

"Xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx" xXxxxxxx xx xxx XXxXxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxx xXxxxxxxxx Xx. Xx xxx xx.xx.xxxx, Xxxxxxxxx xxx XX X xxxxxx xxx xx.x.xxxxx:

  • Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx.
  • Xxxxxx xx xxxxxx Xxxxxxxxx xxxxx xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx, xxx xx xxx Xxx xxxxxxxxxxxxxxx xxxxx, xx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxx.
  • Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxx xx xxx Xxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxxxx xxx xxxxx:

x Xxxx xxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxx Xxxxx Xxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx, xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxx, xxxx xxx xxx Xxxxxxxx xxxxxxxxx xxxx, xxxxxxxxxxxxxxx, xxxxxxxxx xx xxx Xxxxxxxxxxxxxxx, xxx xxxx xxx xxxxxxx Xxx xxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxx.

x Xxxx xxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxxxxxx, xxxxxxxxx xx xxx Xxxxxxxxxxxxxxx, xxx xxxx xxx xxxxxx Xxx xxx Xxxxxx xxxxxxxxxxxxxxx xxxxx, xxx xxx Xxxxx xxxxxxxxxxx xxxxxxxxxx, xx xxx xxx Xxxxxxxxxx xxxxxxxxxx xxx.

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

Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxxxx, xxx xx xxx Xxxxxxxx xxxxx Xxxxxxx xxxxxxxxxxx xxxx, xxx xxxx XxxxxXxxxxxxxxxxxxxx xxx.

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Xxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx:
x xxxx:xxxxx.xxx.xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.xx.xxxx

Xxxxxxxx:
Xx xxx xxx Xxxxxx xxx x.xxx,xx XXX xx XXX xxxxxxxxxxx.
Xxx Xxxxxxxxxx xx xx.x.xxxx xxxxxx xxxx xxx xxxxx Xxxx xxx x XXX x x,xxxx XXX xxx Xxxxxx xxx xxx,xx XXX xx.xxx x x,xxxxx.

Xx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx, xxx xxxx xxx Xxx xxxxxxxxxxxxxxx xxxx, xx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx Xx. Xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx xxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxx xx xxxxxxxxx, xx xxx xxxx Xxxx xxx xxx XXX xxxxxxxxxxxx xxxxx, xxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxx:

  • Xxx xxx Xxxxxxxxxxxxxxx x. X. xxx xxxxxx Xxxxx xxxxx Xxxxxx xxx. xxx Xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xx. X. xx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx xxxxxx xxxxxx xxxxxxxxxxxxxxxx Xxxx xxxxxxxxx xxxxxx.
  • Xxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxx xxxxx Xxxxxxxxx xxxxxxxxxx, xxxxxx xxx xxxxxxx xxx xxxxxx Xxx xxxxxxxxxxxxxxxx Xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx.

XXXXXXX: Xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxx xx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx. Xxxx xxxxxxx xxxxxx Xxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxx xxxx x XXX. Xx xxxxx xxxxxxxxxxxxxxxx Xxxx xxxxxxxxxx, xxxx xx xxx xxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xx xxx Xxxxxx "Xxxxxx" xxxxxxxxxx xxxxxx. Xxx xxx xxxx xxxx xxxxxxxxxx Xxxxx xxxxxxx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxx xxxxx xxx xxxx xxxxxxxxxxxxxxxx Xxxxxx.

Anwendungsfälle für eine Währungsumrechnung

  • Xxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxx xx Xxx. x xxx x XX xxxxxxxxx.
  • Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xXxxxxxx xx Xxx. x XX xxxxxxxxx.
  • Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxx xXxxxxxx x XX xxxxxxxxx.
    Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xx x Xxx. x Xx. x XXX X,
    Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx xx. XXX Xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxx xx XX xxxxxxxx,
    Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xx XXX X,
    Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx xx XXX X.
  • Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xx XXX Xx.
  • Xxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xx Xx. x XXX Xx
  • Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxx xx XX xxxxxxxxx.
  • Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xx XXX Xx
  • Xxxxxxxxx xxx Xxxxxxxxxxx xxx xx XXX XXx.
  • Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xXxxxxxx xx XX xxxxxxxx xxxxx Xxxxxxx xx XX xxxxxxxxx.
  • Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxx xXxxxxxx x xxx Xxxxxxx xx XX xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: .

§ 17a SGB IV - Umrechnung von ausländischem Einkommen

xxx Xxx Xxxxxxxxx xx xxxxxxxxxxxxxxxx, xxx xx xxxxxxx Xxxxxxxx xxxxxxx xxxx, xxxx xx xx Xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxx. Xxxx xxxx xxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xx xxxxx.

xxx Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xx xxx Xxxxxxx, xx xxxxx xxx Xxxxxx xxx Xxxxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxx, xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xx xxx Xxxxxxx, xx xxxxx xxx Xxxxxx xxx Xxxxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxx xxxxx, xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx. xxxxxxxxxxxxxxxx Xxxxx xxxxxx xxxxxxxxxx.

xxx Xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xx xxxxx xxxxxxxxxx, xxx

x. xxx Xxxxxxxxxxxxxx xx xxxxxxx xxx,

x. xxxx xxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxx

x. xxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xx xxx Xxxxxxx xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxxx xxxxx xxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxx x xxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx x xxxxxxxxx.

xxx Xxx Xxxxxxxx x xxx x xxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx

x. Xxxxxxxxxxxxxxxxxxxx,

x. Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx.

Xxx xxxxxx xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.

xxx Xxx Xxxxxxxx x xxx x xxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx x. Xxxx xxxx xxxxxxxxxxx xxx.

10. Umrechnung von Steuerforderungen

Xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx "XXxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxXX" xxx xx.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx XXxXxxxxxxxxx xxxxx xxx xxx XXxXxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx x.xx.xxxx xx xxxxxxxxx Xxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xx Xxxx xxx x xxxxxx xxx xxxxxxxx Xxxxx xxxxx xxx XxxxxXxxxxxxxxxxxxxx xxxxxxx x xxxxxxxxxxx xx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxx. Xxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. x.x.x xxx x.x.xx.

  • Xxxx xxxxxxxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxx xx Xxx xxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxx xx XXxXxxxxxxxx xxxxxxxxxxxxxxx xxxxx.
  • Xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxx xx Xxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxx.
Xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx XXxXxxxxxxxx xxxxxxxxxx:
x xxxx:xxxxxxxxx.xxxxxx.xxxXXXxxxx.xxxxxxxxxxxxx xxxxx "X Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx"

11. Umrechnungsverhältnisse für die Euro-Staaten

Xxxx xxx xxxxxxxxxxxxxxx xx XxxxxXxxxxxxxxxxxxxxxx xxx xxxx xxx x.x.xxxx xxx XxxxxXxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx.

  • Xxxx xxx x.x.xxxx xxxxxxx Xxxxxxxxxxxx xxxx.
  • Xxxx xxx x.x.xxxx xxxxxxx Xxxxxxxxx xxxx.
  • Xxxx xxx x.x.xxxx xxxxxxxx Xxxxx xxx Xxxxxx xxxx.
  • Xxxx xxx x.x.xxxx xxxxxxx xxx Xxxxxxxx xxxx.
  • Xxxx xxx x.x.xxxx xxxxxxx Xxxxxxx xxxx.
  • Xxxx xxx x.x.xxxx xxxxxxx Xxxxxxxx xxxx.
  • Xxxx xxx x.x.xxxx xxxxxxx Xxxxxxx xxxx.

Xxxxx Xxxxx xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx.xxxxxx

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Xxxxxxxxx Xxxxxxx xXXXx

Xx xxxx: Xxxxxxxxxxx Xxxxxxxx
Xx xxxx: Xxxxxxxxxxx Xxxxx xXXXx

Xx xxxx: Xxxxxxxxxxx Xxxx xXXXx

Xx xxxx: Xxxxxxxxxxxx Xxxxx xXXXx

Xx xxxx: Xxxxxxxxxxx Xxxxx xXXXx
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Xx xxxx: Xxxxxxxxx Xxxx xXXXx

Xx xxxx: Xxxxxxxxxx Xxxxx xXXXx

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Xxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxx xxxxxx xxxxxxxxxxx xxxxxx xxxxxx, xxxxxxx xxxxxxxxx xx xxxxx xxx xxx XxxxxXxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xxx xxx xxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx, xxx xxxx xx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx.

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