Abgeltungsteuer: Wie Lebensversicherungen besteuert werden

1. Neue Kapitallebensversicherung: Auszahlung nach dem 60. Lebensjahr

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Für Neuverträge ab 1.4.2009 Mindesttodesfallschutz erforderlich!

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Für Neuverträge ab 1.1.2012 Auszahlung erst ab 62. Lebensjahr

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2. Neue Kapitallebensversicherung: Auszahlung vor dem 60. Lebensjahr

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3. Alte Lebensversicherungen mit Vertragsabschluss vor 2005

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4. Kündigung einer Lebensversicherung

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a) Altverträge mit Vertragsabschluss vor 2005

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b) Neuverträge mit Vertragsabschluss ab 2005

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5. Verkauf einer Lebensversicherung

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Verluste aus Verkauf eines Altvertrages

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6. Entgeltlicher Erwerb einer Lebensversicherung

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a) Steuerpflicht im Erlebensfall

Erwerb eines Neuvertrages

Xxx xxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxx, xxx xx xxxx xxxxxxxxxxxxx xxxxx, xxxxxxx xxxx xx xxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx: Xxxx xxxxx xxx xxxxxxxx Xxxxxxxxx xx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx. Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxx xxx xxxx xxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

• Xxx Xxxxxxxxx xxxx xxx "xxxxxxxxxx" Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx x xxxxx Xxxxxxxxxxxxxx x xxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx.
• Xxx xx Xxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxx Xxxxxxxxx xxx xxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx. Xxx xxxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxx xxxx xxxxxxxxxx, xxxxxxx xxxx xx xxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxx xxxxxx.

Xxxxxxxxxxxxxxxxxxx: Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxx xx xxx xxxxxxxxx Xxxxxxxxx xxxxx. Xxxxxxx xxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxxx Xxx xxxxxxx xxxx Xxxxxxxxx xxxxx Xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx: Xxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxxx xxx xx x xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxx.

Erwerb eines Altvertrages

Xxx xxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxxx xxxxx, xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx:

• Xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxx. Xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxx xx Xxx. x Xx. xx Xxxx x XXxX xxxxx xx xx Xxx. xx Xxxx x XXxXx.
• Xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxx xx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx.
• Xxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxx xxxxx "xxxxxxxxxxx" Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxx xxx Xxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxx xxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxx xxxx. Xxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xx Xxxxxxxxx xxxxxxxxxxxx xxxxx, xxxxx xx xxxxxxxxxx. Xxx Xxxxxxx xx xxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx x xxx xxxxxxx xxxx x.X. xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxx.

XXXXXXXXX: Xxx Xxxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxx, x. X. xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.

b) Steuerpflicht im Versicherungsfall ab 2015

Xxx Xxxxxx xxxxx "xxxxxxxxxxx" Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx xxxxx xxxxxxx Xxxxxx xxxxxxx xxxxxx xxxx Xxxxxxxxxxxxx xxx xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx. Xxxx xx xxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx x xxx xxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxxx xxx Xxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxx, x. X. xxxxx xxxxxxxx Xxxxxxxxx xxxx. "xxxxxxxxxxxxx"xXxxxxxxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxxxxx xxxxxx xxx xx Xxx. xx Xxxx x XXxX xxxxx.

XXXXXXXXX: Xxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxx Xxxxxxx xxxxxxx, xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxX xxxxx.

Xxxxxxxxxxx: Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xx xxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx.

7. Steuervergünstigung für Beitragszahlungen

Neuverträge mit Vertragsabschluss ab 2005

Xx Xxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxxxxxxxx" xxx. xx xxxx "xxxxxxx Xxxxxxxxxxxxxx" xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx:

• Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxx.
• Xxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxx XxxxxxxXxxxxxxxxxxxxxxxxx xXXx.

XXXXXXXXX: Xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx x.x.xxxx xxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxxxxxxxx" xxxxxxx xxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

XXXXXXX: Xxxxxxxxx xx "xxxxxxx Xxxxxxxxxxxxxx" xxxx xx xxxx xxx xxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx. x.xxx XXX xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx.

Altverträge mit Vertragsabschluss vor 2005

Xx Xxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxxxxxxxx" xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx:

• Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxx.
• Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxxxxxxxxx xxxx xxxx xxx xx xx x. Xx Xxxxxxxxxxxxxx x"Xxxxxx Xxxxxxxxxxxxxxx"x xxxx xxx Xxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxx.
• Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxx x.
• Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx.

Xxxxx xxxxxxxxx xxxxx xxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxxx xxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxx.

Xxxxxxxxx xx "Xxxxxx"xXxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxx x xxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx xxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxx xxxx xxx xx x xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx, xxxx xxx xx x xxx Xxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx.

8. Lebensversicherungen mit Beitragsdepot

Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxx xxxx xxxx xxxxxxxxxx xxxxxx Xxxx xxxx, xxxx xxxxx xxxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx.

• Xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx xx Xxxxx xxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxxxx, xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx.
• Xxxxxx xxx xxxx xxx Xxxxxxxxxx, xxx xx xxxx xxxxxxxxxxxxx xxxxxx: Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx Xxxxx xxxxxxxxxxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx xxx Xxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxx xxxx Xxxxxxxxxxxx, x. x. xxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx XXxX xxxxx. Xxxxx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xx Xxx. xxx Xxxx x XXxX xxxxx.

Xxx Xxxxx xxx xxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxx xxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx. Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxx:

Xx, xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx, xx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx Xxxxxxxxx xx xxxx xxxxxxx xx xxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxx xx xxxx xxxx Xxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

9. Risikoversicherungen

Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx Xxxxxxxxxx, x. X. Xxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxx xxxxxx xxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx Xxxxxxxx xxxxxx.

Xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx, xxx xx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx. Xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx x xxxxx xxxx xxx Xxxxxxxxxxxx x xxxxxxxxxxxxxx, xxxx xx xxx xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx, XXXxXX xxxx X. xxxxx.

XXXXXXXXX: Xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx.

10. Private Rentenversicherungen

Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxx xxx xxxx xx xxxx xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx.

Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xx xxxx xx Xxxxxx xx x xxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx x Xxxxxxxxxxxx xxx Xxxx xxxxxxx xxxx xx Xxxxxx xxxx xx xx. Xxxx xxx Xxxxx xxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx xx XXxXX. Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX, xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxx xxxx xxxx xxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxx xxxxxx xxx xx Xxx. x Xx. x Xxxx x xxx x XXxX xxxxx. Xxxxx xxxxx Xxxxxxxxxxx xxxxxx xxxx

• xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx xxx xx Xxx. xx Xxxx x XXxX xxxxx xx xxxxxxx XXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx,
• xxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx xxx xx Xxx. xx Xxxx x XXxX xxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxx xxx xxxx xxxxxxx Xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx.
Xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xx xx Xxx. x Xx. x XXxX, xxxxxxx xxxxx xxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx.

Garantie- und Gewinnrente mit Ertragsanteil steuerpflichtig

Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxx. Xxxxxxxxxx. Xxxx xxxx xxxx xxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxx, xxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxx.

Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxxx. Xxxxxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xXXX Xxxxxxxx xxx xx.x.xxxx, Xxxxxxxx XXx xxxxxxx xx xxxx XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.

Xxxxxxxxxxx: Xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx Xxxxxxxxxxxx xxx xxxxxxx xxxxx xx xxxxx xxxxx Xxxxxxxxxxxxxxxx. xxx xxxx xxx xxxxxxxxxx xx Xxxxxxxxxxx xxx xxx xx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxx xxxx Xxxxx, xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx Xxxxx xxx xxx xxxx xxx xxxxxxxxxxxxxxx Xxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xX xx.x Xxx. x Xxxx x XXxXx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx x xxxx xxx Xxxxxxx xxxx Xxxxxxxxxx x xxxxx xxxxxxxxxxxxxxx Xxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxx xxxxx xxxxx xxxxxxxxxxxx Xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx, xxxxxx xxx Xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx.

Neue Bedingung: Rentengarantie mittels Geldbetrag oder Rentenfaktor

Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx: Xxx xxxxx xxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxx xxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxx xxxxxxxxx x xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxx xxxxxxx Xxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxx.

Xxx x.x.xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxx, xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx: Xxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx xxxx xxxx xxxxxxxx xxxxxx, xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxx xxx "xxxxxxxxxx Xxxxxxxxxxx" xXxxxxxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx xx.x.

• Xxx Xxxxxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx xxx Xxxxx xxxxxxxxxxx, xxxx xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxx xx Xxxx xxx Xxxxxxx xxx. Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxx xxx xx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx.xxx XXX xxxxxxxx xxx Xxxxxxxxxxx xxx XXX.
• Xxx Xxxxxxxxxxxxxxxxxxxx, xxx xx xxx Xxxx xxx x.x.xxxx xxx xx.x.xxxx xxxxxxxxxxxxx xxxxxx, xxx xx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx. xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxx xxxxxx xxx Xxxx Xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxxx xxxxxx, xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxxx. Xxx Xxxxxxx xxxxxx xx xxxxx Xxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxx xxx xxx x.x.xxxx xxxxxxxx xxx.

XXXXXXX: Xxx Xxxxxxx, xxx xxxxxxxxx xxxx Xxxxxxxxxx xx Xxxx xxx Xxxxxxx xxx. Xxxxxxxxxxxxx xx xxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx.

11. Fondsgebundene Lebens- und Rentenversicherungen

Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxx xxx Xxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx. Xx Xxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxx.

• Xxx Xxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxx xxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxX xxxxx. Xx xxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx xx Xxxxxx xxx xxx Xxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxx xxxx. Xxxx Xxxxxxxxxx xx Xxxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx.
• Xxx Xxxxxxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxxxx. Xx xxxxxx xxxx xxx xxxxxxxx Xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xx xxx. xxx Xxxxxxxxxxxxxxxxx xx xxxx xxx Xxxxxxxx xx xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxxxxxxx xxx, xxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxx xx Xxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx. Xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx. Xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx, xxxx xxx xxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx.

Teilfreistellung ab 2018

Xx xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx: Xxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxx xxxxxx. Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxx xxx Xxxxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xx Xxxxxxx Xxxxxxx xxxxxxxxx. Xxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxxxxxx Xxxxx xx xxxx xxxxxxx.

XXXXXXXXX: Xx xxxxxxx xxxxx xxx xx Xxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xx xxxxxxx xxxx xx Xxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxx xxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx, xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx. Xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xXxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx. Xxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxx xx xx.xx.xxxx xx xxxxxxxxx xxx xxx xxx xxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx Xxx. xx Xxxx xx XXxXx.

XXXXXXXXX: Xxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx, xxx Xxxxxxxxxxx xxx xx Xxxxxxx. Xxx xxxxx xxx xxx Xxxxxx xxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxx xxx. Xxxx xx xxx Xxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxx, xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxx xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx. Xxxx xxxxx xxx xxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxx x.x.xxxx xxx xx.xx.xxxx xxxxxxxxxxxxx xxxxxx xXxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxx xxxx xxx x.x.xxxx xxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxxxxxxx xxx xxx Xxxxxxxx xxxx xxx x.x.xxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx x.x.xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xx xxxx xxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxx, Xx. xxx xxx xxx xx.x.

XXXXXXXXX: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxx xxxx Xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxx.

Xxxxxxxx:

Xxxxxxxx:

Xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx x.x.xxxx xxxxxxxxxxxxx xxx xxxxx xx xx.x.xxxx xxx Xxxxxxxxxx. Xxxxxxxxxx xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxxxxx xxxxx xxx.

Xxxxxxx: Xxx xxx Xxxxxxxx xx x.x.xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx:

12. Riester-Rentenversicherung

Xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx, xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxx xxxx xxxxxxxxxxx, xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx.

• Xx xxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx xx xxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx. xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. XxxxxxxxXxxxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxx. Xx xxxxx Xxxxxx xx xxxxxx Xxxxx xx xxxxxxxx, xxxxxxx Xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxxx xxx Xxxxx Xxxxx XxxxxxxxxxXxxxxxxxxx xxxxxxx. Xxx xxxx xxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxx xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxx xxx Xxxxxx.
• Xx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxx, xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xx xxxxxx Xxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx x xx Xxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxx xxx Xxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx x xxxxx xx xxx xx. Xxxxxxxxxx x xxxx xx xxx xx. Xxxxxxxxxx xxxxxxxx. Xxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx. xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x XxxXxxxXx.

xx Xxxx Xxxxxx, xxx xx xxx x.x.xxxx xxxxxxx xxxxxx, xxxxxxxx xxx Xxxxxxxxxxxx xxx XXX.

xxx Xxxxxxxxxxx xxxxx xx Xxxxxx xxxxxxxx xx xxxx xxxxx xxxxxxxxxxxxx Xxxxx xxx xxxxxxxx xxx XXX, xxx xxxx xxx xxxxx Xxxxxxxxxxxx xx xxxx xxxxxxxx xxxx xXxxxxxxxxxxxxxxxxXxxxxx.

XXXXXXXXX: Xx XxxxxxxxXxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxxx XxxxxxxxXxxxxxxxxxxxxxx:
x. Xxx xxxxxxx xxxxx XxxxxxxxXxxxxxx xxxxxxxxxxx, x. x. xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx xxxxx xxxxxxxxx.
x. Xxx xxxxxxx xxxxx xxxxxxxxxxxxxx XxxxxxxxXxxxxxx xxxxxxxxxxxx, x. x. xxxxxx xxxx xxxxx XxxxxxxxXxxxxxxxxx xxxxxxxxxx.
Xx xxxxxx Xxxxxxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxx, xxxx xxxxx xx xxxxxx Xxxxx. Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx
x Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx
x Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX, xxxxxx xxx Xxxxxxx xx xxx xx. Xxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxx xx Xxxxx xxxxxx xxx xx Xx. x Xxxx x Xxxxxx. x xxx x XXxXx.

Xxx XxxxxxxxXxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxx xx x xxx xxxxx Xxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxxxxx xxxx XxxxxxxxXxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xx XxxxxxxxXxxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xx xxx xxxxxxxx XxxxxxxxXxxxxx xxxxxxxx xxx xxxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, x.x. xxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxx. Xxxx xxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xx. Xxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx x xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx x xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx xxx xx Xx. x Xxxx x Xxxxxx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxXxxxxx: Xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx.

13. Rürup-Rentenversicherung

Xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx, xxxxx xxxxxxxxxxxx, xxxxx xxxxxxxxx, xxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx xxxx. Xxxxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxx, x. X. xxx Xxxxxxxxxx xx Xxxxxxxxx, xxxxxxxx.

• Xx xxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxx xx Xxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xx Xxxxx xxxx xx xx x xxx x xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxx xx.xxx XXX x xx.xxx XXX xXxxxxxxxxxxxxx x Xxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxx xx Xxxxx xxxx xxx Xxxx xxx xxx x xxxxxxxx xxx xx Xxx. x Xx. xx XXxXx.
• Xx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx x xxxxx xxx xxx xxxxxxxxxxx Xxxxx x xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx xxx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx. Xx xxx xxxxxxx Xxxx xxx xxx Xxxxx xx xxxxxx Xxxxx xxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxx xx xxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxx xxxxxx xxxxxxxxxx xxxxxxxxxxxx.
  Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx Xxxxxxx xxx Xxxxxx xxxx xxx xxxx xxxxxxxxxx, xxx xx Xxxxx xxxx xxx xx Xxxxx xxxxx, xxxxxxxxxxx xxx Xxxxx xx x xxx Xxxxxxxxxxxxxx. Xxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xx xx Xxxxx xxxx xxx Xxxx xxx xxx x xxxxxxxx. Xxx xxxx xx Xxxxx xxxx xxx Xxxx xxxxx, xxxx xxx Xxxxx xx xxxxxx Xxxxx xxxxxxxxxx

XXXXXXX: XxxxxxxXxxxxxxxx, xxxxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx xxxx xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx x xxxxx xx xxx xx. Xxxxxxxxxx x xxxx xx xxx xx. Xxxxxxxxxx xxxxxxxx. Xxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. xx XXxX xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx xxx Xxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx

14. Lebensversicherungen als Direktversicherung

Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

a) Direktversicherungen mit Vertragsabschluss ab 2005

Xxxxxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx xxxx xxxx xxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxx xxxx Xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx xxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxx xxx. Xxxx xxxxxxxxxx xxxxxxxxxxxxxxx x xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx x xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxx:

• Xxx Xxxxxxxxx xxxxxxx xxx xx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx: x.xxx XXXx xxxxxxxxxx xxx x xxxx xxxxx xxxx xxxxxx x xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxxx Xxxxxxxxx xxx xx xxxxx Xxxxxxxxxx xxx x.xxx XXX xx Xxxx xxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx.
• Xxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxx xxx xx Xx. x XXxXx. Xxxx xxxxx xx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx x xxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx. Xx. xxxx x.xxx XXXx. xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx xxx xxxx.
• Xxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxx xxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX. Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx.

Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxx xxx xx xx Xx. x XXxX xxx xxxxxxxxxx. Xxx xxx xxx xxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxxxxxx, xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxx, xx xxx xxxxxxxxx xxx Xxxxxxxxxx xxx "xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx" xxxxxxx. Xxx Xxxxxxxxx xx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, x. X. xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx.

Xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX xxx xxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx x xxx xx xxxx xxxx xxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxx xx xx Xx. x Xxxx x XXxX xxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx xxxxxxx xx xxx XXxX xXXXxXxxxxxxxx xxx x.x.xxxx, XX xxxx X. xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx .

b) Direktversicherungen mit Vertragsabschluss vor 2005

Xxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxxx xxxxxxxx:

• Xxx Xxxxxxxxx xxxxxxx xxx xxxxxx xxxx xxxxxxxxx xxx xx x.xxx Xxxx xxxxxxxx xxx xx x xxxxxxxxxx xxxxxx x xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx,x xx xxx xxx. xxxxxxxxx Xxxxxxxxxxxxx xxx,x xx. Xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxx xxx xxxx xxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxx xxxx, xxxx xxxx xxxxxx xxx xxxxxxxx Xxxxxxx xxx xx x.xxx XXX xxxxxxxx xxxxxxxxxx xxxxxx xxx xxx XXxX xxxxx. Xxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxx xxx xxxxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx, xxxxxxxxx xxxxxx.
• Xxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxxx xxxxxxxxxx.
• Xxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx Xxxx.

Xx xxxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxx xx xxxx xxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx x xxxx xxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxx Xxx xxxx xxxxxxxxx:

• Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx.
• Xxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxx xx xx x xxx Xxxxxxxx, xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx, xx xxxxx Xxxxxx xxxxxxxxxxx.
• Xxxxxxxxxxxx xxx xxxx Xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx xxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxxx xxxxxxxxxxxxxxx x xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx x xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx, xxx xxx Xxxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx.
• Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxx, xxxx Xxxxxxxx xxx xxxxx Xxxxxx xxxx, xxxxxxx xxxxx xxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx. Xxxxxx xxxx xxx xxxxxxxx Xxxxxxxx, xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xx xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx.

XXXXXXXXX: Xxxxx Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxx Xxx xxx Xxxxxxxxx, xx xxx Xxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxx xx xxx xxxx xxxxx Xxxxx xxxxxxxxxx xxxxxxx xxxxxx x xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx. Xxxxxx Xxxxxxxxx xxxxxx Xxx xxx xxx xx.x.xxxx xxx xxxxx xx xxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxx. x xxx Xxx. xxx XXxX xxxxx.

15. Ausländische Lebensversicherungen

Xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxxxxx xxx xx xxx Xxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxxxxxxx xxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxx xxx XXxXxxxxxxxxxxxxx xxxxxxx, xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxx XXxXxxxxxxxxx xxxxxxxxxxx xxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx, xxx xxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx.

Neue Meldepflicht für inländische Versicherungsvermittler

Xx xxx xxxxxx Xxxxx xxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxx xx. Xxxxx xxx Xxxxxxxxxxx xx xxxxxx xxx xxx Xxx. x XXxXx.

Xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxx xx xxxxxxxxxxxxxx Xxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxx Xxxxxxx xxx xxxxxx xxxx xxx xx.x.xxxx xx xxxxxxxx, xx xxx xxxxxxxxxx Xxxxxxxxx xxxxxx xxxxx Xxxxxxxxxx xxxx xxxxxx Xxxx xxxxxxxxx xxx xxx Xxx. xx Xxxx x XXxXx.

Xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx xxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx Xxxxxxxx xxxxxxx xxx. Xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx. Xxxx xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxxx.

XXXXXXX: Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx, xxxxxx xx xxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxx xxx xx x.xxx XXX xxxxxxxx xxxxxx xxxx xxx xxx Xxx. x XXxXx.

Xxxxxxxx Xxxxx xxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx xxxxxx:

• Xxxx xxx Xxxxxx, Xxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx,
• Xxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx,
• Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx,
• Xxxxxx, xx xx xxxx xx xxxxx xxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xx. x XXxX: Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx xx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx.

Verpflichtung von inländischen Niederlassungen zum Steuereinbehalt

Xx xxx xxxxxxx Xxxxx xxxxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x Xxxx x Xxxxxxxx x XXxXx.

• Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxx xx xx Xxx. x Xxxx x XXxXx. Xxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx.
• Xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxx Xxxxxx xxx Xxxxxxxx xx Xxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxxx Xxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx, xxxxxx xxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxx.

Erträge auch aus ausländischen Lebensversicherungen steuerfrei oder steuerbegünstigt

Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx xxxx xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxx xx xxxxx XXx xxxx XXXxXxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxx xx Xxx. x Xx. xx XXxXx.

Xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxx xxxxx xx xxxxx XXxxXXXxXxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxxxxxxx xxx xxxxxx Xxxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxx xxxxx xxx XX xxxx xxx XXX xXxxxxxxxxxxxx Xxxxxxxxxxxxxxxx.

XXXX xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxx xxxxxxxxxxx: Xxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxx xxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx x Xxxxx xxxxxxxx. "Xx xxx xxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxxxxxx xxxxxx xxx" xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxx, xxx xxxx xxx xxx x.x.xxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxxx xxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xx xxx Xxxxxxxxxxxxxx xxx Xxxxx xx xxxxxxxxxxxx xxx xxxxxxxx xxx XXxXxxxxxxxxxxxxx xxx xxx xxxxx XXxXxxxxxxxxx xx x.x.xxxx xx xxxxxxx.

XXXXXXXXX: Xxx XXXxXxxxxx xxx xxxxx xxx xxxx Xxxxxxxxxxxx, xxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx: Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxx xxxxx xx xxxxx XXxxXXXxXxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx, xxx xxxxxxx xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxxxxxxx, xxx Xxxxxxx xxxxxx xxxxxxxxxx xx Xxxxx xxx xxxx xxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxx.

16. Lebensversicherungen mit individueller Vermögensverwaltung

Xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. "Xxxxxxxxxxxxxxxxxxxx"x. Xx xxxxxx Xxxxxxxxxxxxxxx x xxx xxxx xxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxx xx xxxxxxxxxxx xxxx Xxxxxxxxxx, xxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxx xxxxxxx xxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx.

XXXXXXX: Xx xxxxx "Xxxxxxxxxxxxxxxxxxx" xxxx xxx Xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx xx Xxxxx. Xxxx xxxxxx xxx xxxxxxx xx xxxx xx xxxx Xxxxxxxxxxxxxxxxxx, xxxxx xxxx xxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxx xxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx:

• Xxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xXxxxxxxxxxx xxx Xxxxxxxxx. Xxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxxx.
• Xxx xxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxxxxx Xxxxxx xxx xxxx xxx xx. Xxxxxxxxxx xxxxxxxxxx xxxx x xxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx.

Xx xxx x.x.xxxx xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx. Xxxx xxxx xxxx Xxxxxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx xxx xx Xxx. xx Xxxx xx XXxXx.

• Xx xxxx xxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxx. Xxxx xxxxxx xxx Xxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxx xxxx Xxxxx xxxxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxx xxx xx Xxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxx. Xxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxx xx.X. xxx Xxxxxx xxxx xx xx Xxx. x Xx. x XXxX, xxx Xxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx.
• Xxxxxxxxxx xx Xxxxxx xxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxx xxx Xxxxxxxx, xxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xx xxxx xxxxxxxx xxxxxxxxxx xxxxxx.
• Xxxxxx xx xxx Xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxx xxx. xxxxxx xxxxxxxxx xxxxxx, xxxx xxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxx xxx xx Xxx. x XXxXx.
• Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx. Xx xxxxx xxxxx Xxxxxxxxxxxxx xxx, xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx.
• Xxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxx x.x.xxxx xxxxxxxxxxxx xxxxxxx, xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx.

17. Versicherungsmodelle gegen fremdfinanzierten Einmalbetrag

Xxxx xxx xxxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxx xxxx xxxxxx Xxxxxxx xxxxx xxx Xxxxx XxxxxxxXxxxx, XxxxxxxxxxxxXxxxxxxxXxxxx xXXXx, XxxXxxxxxXxxxxxxxxx, XXXXxXxxxxxxxxxxxxxxx, XXXxXxxxxxxxXxxxx, XxxxxxxxxXxxxxxxxxXxxxx, XXXxXxxxxXxxxx xxx.

xXxx Xxxxxx:Xxx Xxxxxxx xxxxxxxxx xxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx, xxx xxx xx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx x"Xxxxx"x xxxxxxx, xxxxxxx xxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx. xxxxx Xxxxxx xxxxxxxxx xxx Xxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx XXxXx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xx XXxXx. Xxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xx, xxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx.

Xxxx Xxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xx xxxxxxxx xxx xx Xxx. xx XXxXx xx xxx x.x.xxxx: xx xx Xxx. x XXxXx. Xxxxxxxxxxxxxx xxxxxxx xx xxxx xxx xxx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxx. Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxx xxxxxxx xxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xx x xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xXXXXxxxxxxxx xxx xx.x.xxxx XXxXx. xxxx X X. xxx Xx. xx.

Xx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxx xxx xxxx xxxxxxxxx xxxxxxx Xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx.

18. Lebensversicherung bei Vermietung und Verpachtung

Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxx xxxx xxx Xxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxx: Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx Xxxx xxx xxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxxxxxxxxx xxxx: Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxxxx" xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxxxxxxxx xxx xxxx xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx. x.xxx XXX xxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx xxxx xxx xxxxxxxxxxxx "Xxxxxxxxx" xxxxxxxxx xxx. Xxxx xxxx xxx xxxxx xxxxx xxx Xxxx xxx xx Xxx. x Xx. xx XXxXx.

Xx xxxxxx Xxxxx xxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxx.

Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx, xxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx x xxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxx xxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

Xxxx xxxxxxx xx xxxxxx Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx: Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxx. Xxxxxxx xxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxx, xxxx xx xxx xxx xxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx x xxx xxxx xxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx x xxxxxxxxxx.

XXXXXXX: Xx xxx xxxxx xxxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxx xxxxxxxx, xxxx xxx xxxxx xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxx xxx xxxxxxx xxxxx xxx XXX xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxx xx. Xxx xxxxxx Xxxxx xxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxx xx Xxxxxxxx.

Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXX: Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxx xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxx xx xxxxxxxx Xxxxx xx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx.

19. Fonds mit gebrauchten Lebensversicherungen

Xxxx xxxx Xxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxx, xxx xx xxxxxxxxxxxxx "xxxxxxxxxx" Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx, x. X. xxxxx xxxxxxxxxxxx Xxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxx xxx xxx Xxxx xxxxxxxxxxxxx xxx xxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxx xxx Xxxxxxxx, xxxx xxxxx xxxx xx xxxx xxxxxxxxxxx Xxxxx xxxxxxxxx xxx Xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxx xxx.

20. Policendarlehen

Xxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxx Xxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx.

Xxxxxx xxxxxx Xxxxxxxxxxxxxxx xxx "xxxxx" Xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx. Xxx Xxxxxxxx xxx xxxxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx. Xxx xxx xxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxx xxx xxx xx. Xxxxxxxxxx xx xxxx Xxxxxxx xxxx.

Xx xxx x.xx.xxxx xxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxxx xxxxx Xxxxx xxx Xxxxxx xxxxxxx xx xxxx xxxx Xxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx.

Neuverträge mit Vertragsabschluss ab 2005

Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx XxxxxxxxxxxxxXxxxxxxx.

Xxx xxxx xxxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx: Xx xxxxxxx xxx, xx xxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxx Xxxxx xxx xxx xxxxx xxxxxxxxxxxxxxxxx XxxxxxxxxxxxxXxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxxxx

• xxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxx xxxx
• xxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx xxxx xxxx
• xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxx xxx xxxxxxx xx xxxxxxxxx Xxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

XXXXXXX: Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxx xxx Xxxxx xxx xxxxxx Xxxx xxxxxxxxxxx.

Altverträge mit Vertragsabschluss vor 2005

Xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxx XxxxxxxxxxxxxXxxxxxxx xxx xxxxxxxxx, xxxx xx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxx xxxxxx. Xxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx

• xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxx xx Xxxxxx xxx,
• xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxx xx x xxx Xxxxxxxxxxxxx xxxxxxxxxx,
• xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxx,
• xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx.

Xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxxx xxx xx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xXxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxxxxxx xx xxxxxxxx Xxxxxxxxxx. Xxxxxxxxxxx xxxxxxx xxxxx Xxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx, x. X. xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxx xxx x xxxx Xxxxxxx xx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx.

21. Lebensversicherung in der Elternzeit

Xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxx:

• Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxx xxx xxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxx xxx xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxx.
• Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx xxx xxxx Xxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx, xxxx xx xxxxxxxxx xxx xxx xx xxxx xXxxxxxxxxxxxx xxx. xxxx xXxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx, xxxxxxx xxxxx xx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.

Xxxxx Xxxxxxxxxx xxxxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxxxxxxxx xxx xxxx Xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxx xxxx xxxx

• Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx xxx
• Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxxx.

22. Steuerliche Auswirkungen von Vertragsänderungen

Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxx "xxxxxx Xxxxxx" xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxx. Xxx Xxxxx xxx, xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx, xxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxxx xxx xxx Xxxxx, xx xxx "xxxxxxxxxxx Xxxxxx" xxx xxx Xxxxxx xxx "Xxxxxxxxxxxxxxxxxxxx" xxxxxxxxxxxxx xxxxxx xxxxxxx xxx xxxxxx Xxxxxx xxxx xxx.

Wechsel des Versicherungsnehmers

Xxx xxxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxx xxxxxxxx xxxxx xxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxx xxx XXX xxxxxxx xx Xxxxx xxxx xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

• Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxx xxxxx xxx Xxxxx xx xx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.
• Xxxxx xxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxx xxxxxxxx xxxxxx. Xxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxx: Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxxxx xxxx, xxx xxxx Xxxxxxxx xxxxxxxx, xxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x XXxXx xxx xxx Xxxxxxxxx xxxxxxxxxx x xxx xx xxxxxxxxxx Xxxxxxx xxxxxx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxx xxx xxxx Xxxxxx, xxx xxxxx xxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxx.

Wechsel der versicherten Person

Xxxxxxxxxxx Xxxxxx xxx xxx Xxxxxx, xxx xxxxx Xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

• Xxx xxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxx "xxxx Xxxxxxx" xxx xx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx "xxxxx Xxxxxxxxx" xxxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxx xxxxx. Xx xxxxxx Xxxx xxx xxxx xxxxx Xxxxxxxxx xxxxxxxx xx xxxxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx.
• Xxxx xxx xxx xxx "xxxxx Xxxxxxx" xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxx xxx "xxxxx Xxxxxxx" xxxxxxxxxxx, xx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx "xxxxx Xxxxxxx" xxx xxxxxxxxxxx xxx xxx xx xxxxxxxxxx. Xxx xxx xxx "xxxxx Xxxxxxx" xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx "xxxxx Xxxxxxx".

XXXXXXXXX: Xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxx xxxxx xx Xxxx xxx Xxxxxxxxx xxx, xxxx xxx xxxxx xxxxxxxx Xxxxxxx xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxx Xxxxxxx xxxx xx xx XxxxXxxxxX Xxxxxxxxxx xxx xxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx.

Änderung der wesentlichen Vertragsmerkmale

Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx xxxxxxxxxx Xxxxxxxxx x Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxx x xxxxxxxxxxxxx xxxxxxxxxx, xxxx Xxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx xx.x:

• Xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx "xxxxx Xxxxxxx", xxx xxxxxxxxxxxx xxxx. Xxxxx xxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx, xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxxxxxxx xxxx.
• Xxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx "xxxxx Xxxxxxx", xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx xxxxxx xxxxxxx. Xxxx xxx "xxxxx" Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xx Xxxxx xxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxx.

NEU: Umstellung von Tarifen

Xxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx. Xxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx, xxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx xx.X. Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx.

Xxxxx xxxxx Xxxxxx xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxx xxx Xxxxxx xxxx xxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxx xxxx xxx xx.xx.xxxx xxxxxxxxxxxxx xxxxxx, xxxxx xx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xXXX XxxxxxxxxxXxxxxxxxx xxx xx.x.xxxx, Xxxxxxxx XXx xxxxxxxx.

23. Berücksichtigung von Abschluss- und Vermittlungskosten

Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx x xxxxxx xxx xxx xxxx x xx xxxx xxxxxxxxxxxxxx xxxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x XXxXx.

Xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx, xxx.

• Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x xxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxx, XXXxXX xxxx X. xxxx XXXxXxxxxx xxx x.xx.xxxx, XXXX X xxxxxx, XXXxXX xxxx X. xxxx.
• Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxx. Xxx xxxxxxx xxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxxxx xxx xxx x xxx. xxxxx x Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

XXXXXXXXX: Xxx Xxxxxxxxxx xXxxxxxxxxx xx xxx xxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx. Xxxxxx Xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

24. Absenkung des Garantiezinses

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xXxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxx xxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxx xxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx.

Xx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx. xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxxxxxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxxxxx xxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxx xxx xxxx xxxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx. Xx xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx xxxxxxxxx x,xx x. Xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx x.x.xxxx xxx xx.x.xxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx x,x x.

25. Anhebung der Altersgrenze bei Neuverträgen

Xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxx x xxxx xxxxx xxx xx Xxxxx xxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxx xx xxx xx Xxxxx xxxxxxxxx. Xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxx xxxxxx Xxxxxx. Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xx xxx xx Xxxxx xxxxxxxxx:

• Xxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxx xx Xxxxx xxxxxx xxx xxxxx xxx xxx xx. Xxxxxxxxxx x xxxxx xxxxxx xx. Xxxxxxxxxx x xxxxxxxxxx xxxx xxx xx Xxx. xx Xxxx x XXxX xxxxx.
• XxxxxxxxXxxxxxxxx: Xxx Xxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxx xxx xx. Xxxxxxxxxx x xxxxx xxxxxx xx. Xxxxxxxxxx x xxxxxxxx. Xxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx. xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x XxxXxxxXx.
• XxxxxxxXxxxxxxxx: Xxx Xxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxx xxx xx. Xxxxxxxxxx x xxxxx xxxxxx xx. Xxxxxxxxxx x xxxxxxxx. Xxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. xx XXxX xxxxx.
• Xxxxxxxxxxxx Xxxxxxxxxxxxxx: Xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx x xxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx x xxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxx xxx xxxx, xxxxxxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx x Xxx. x Xxxxxxxxxxxxxxxxxxxx xxxxx.
  Xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx Xxxxxxxxx xxx xx. Xxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxx xx.xx.xxxx xxxxxxx xxxxxx, xxxxx xx xxx Xxxxxx xxx xx. Xxxxxxxxxxxx xxxxxxxxxxxx xxx xx. Xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxx.

XXXXXXXXX: Xxxxxx xxxxxxxxx Xxxxxxxxx xxxx xxx xxx xx.xx.xxxx xxxxxxxxxxxxx, xxx xxxxx xxx xx. Xxxxxxxxxxxx xxxxxxxxx xxx xx. Xxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxxxxx xxxx xxx xxx xx.xx.xxxx xxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx x.x.xxxx xxxxx. Xxx Xxxxxxx xxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxx xxx Xxxxx xxx Xxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxx xxxx.
XXXXXXXXX: Xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxxx xxx xxx x.x.xxxx x xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xx. Xxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx, xx xxxxxx xxxx xxxxx xx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxx xxx xxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxxx.

26. Einführung von Unisex-Tarifen

Xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxx xxx Xxxxxx xx. Xxxxxxxxxxxxxx xxxxxxx Xxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx, xxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxx. Xxxxxxxx xxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxx, xxxx xxx xxxxx xxxxxxxxx xx Xxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXxXXxXxxxxx xxx x.x.xxxx, Xxxxxxxxx. Xxx xxx "XXXXxXxxxxxxxxxxxx" xxxx xxx XxXXxXxxxxx xx xxxxxxxxx Xxxxx xxxxxxxxx.

Xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xx xxx xx.xx.xxxx xxx xxxxxxxxxxxxx xxxxxx, xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxx xxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx, xxx. XxxxxxxXxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xx xx.xx.xxxx xxxx Xxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. x Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx xxx "XXXXxXxxxxxxxxxxxx"x.

Xxxx Xxxxxxxxx, xxx xxx xxx xx.xx.xxxx xxxxxxxxxxxxx xxxxxx, xxxxxx xx xxx xxx xxxxxxxxxx Xxxxxxxxxx. Xxx xxx xxxxxxxxx xxxxxxxxxxxx XxxxxxxxXxxxx xxxxxx xxxxxxx xxxx xxxx XxxxxxxXxxxxx. Xxxxxxxx xxxxxxx Xxxxxx xxxxxxx Xxxxxxxxx xxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxx xxxxxx. Xxxx Xxxxxxx xxxx xx xxxx xxxxxxxx xxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx, XxxxxxxXxxxxxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

27. Lebensversicherungsverträge eines minderjährigen Kindes

Xxxxx Xxx xxx Xxxxxx xxxx Xxx xxxxxxxxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx Xxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx:

• Xxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxx Xxx. x XXX x.X.x. xx xxxx Xx. x XXXx.
• Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx, xxx xxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx.
• Xxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxx xxx xxxx Xxx. x XXXx.
• Xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxxx Xxx. x Xxxx x XXXx. Xxxx Xxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxx. x XXXx.

Xxx xxxxxxxx: Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxxx xx xxx Xxxxxx xxx xxxx xxxxxxxxxxxxx. Xxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxxx xxxxxx x xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx.

Xxxx xxx Xxxxxxxxxxx x xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx x xxxxx xxxxxxx xxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx XXXx, xxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx xxxxx xx xx Xxx. x Xx. x XXxXx.

28. Bezugsberechtigung bei Geschiedenen im Todesfall

Xxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxxxxx Xxxxxxxxxx: xxx Xxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx "xxx Xxxxxxxxx" xxx. Xxxx xxxxxxx Xxxxxxxx xxx xxxx xxxxx Xxxxxxxxx xxxxxxx, xxx xx Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx: xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx

• Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxx xxxxxxxxx xxxx xxx Xxxxxxxx xx Xxxxxxxxx xxx Xxxxx xxxxxx xxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX XX xxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxx xxxxxx xxx, xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx "xxx Xxxxxxxx", xxxxxxx "xxx xxxxxxxxxx Xxxxxxxx" xxxxxxx xxx. Xxx xxx xxxxxxxxxx Xxxxxxxx xxx xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxx xxx xxxxx xxx xxxxxxxxxxx xxxxx Xxxxxxx, xxxx xxxxx xxx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx "xxxxxxxxxxxx" xxx xxxxx "xxxxxxxxx". Xxxx xxx xxxxx Xxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxx xxxxx Xxxxx xXXX Xxxxxxxxx xxx x.xx.xxxx, x X xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx XXX Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxx xx Xxxxxxxxx xxxxxxx xxxxx. Xxxx xxxxxxxxxxxx xxxxxxxxx xxx xxx "Xxxxxxxx" xxxx xxx "xxxxxxxxxxx Xxxxxxxx" xxxxxxxxx xxxxxxxxx, xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxx x xxx xxx xxx xx Xxxxxxxxxxx xxx XxxXxxx xXXXxXxxxxx xxx xx.x.xxxx, XX XX xxxxxxx.

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Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxx, xxxxxxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxx xxxxxxx xxxxx xxx Xxxxxxxx. Xxx xx xxx Xxxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxxx xxxxx xxx xxxxx xxxxxxx xxxxxxxxxxx xxxxx, xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx. Xxx xxxxxx Xxx xxxxxx xxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxx.

29. Eigenprovision: Provisionsabgabeverbot jetzt gesetzlich verankert

Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxx, Xxxxxxx, Xxxxxxxx xxxx XxxxxxxXxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxx Xxxx xxxxxx Xxxxxxxxx xx xxx Xxxxxx xxxxxxxxx. Xxxxx xxxx, xxxx xxxx xxx Xxxxx xxxxxxx xxxxxxxxx xxxxxx xx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xx xxx Xxxxxx x xxxxxxx xxxxx xxx Xxxx xxx xxxxx xxx Xxxxx x xxxxxxxx, xx xxx xxxx xxxxxxxxx xxxxx xx Xxxxxxx. Xxxx xxxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXxXxxx.

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30. Sterbegeldversicherung

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