Lebensversicherungen: Neuverträge mit Vertragsabschluss ab 2005

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1. Wie Kapitalleistungen bei Neuverträgen besteuert werden

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Besteuerungsverfahren 2005 bis 2008

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Besteuerungsverfahren ab 2009

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Wohnsitz im Ausland

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2. Wie der steuerpflichtige Unterschiedsbetrag ermittelt wird

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Ausgangspunkt ist die Versicherungsleistung

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Von der Versicherungsleistung wird die Summe der gezahlten Beiträge abgezogen

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Auch die Art der Überschussverwendung wirkt sich auf den Unterschiedsbetrag aus

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Wenn der Unterschiedsbetrag negativ ist

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Wenn Teilleistungen ausgezahlt werden

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a) Hälftiger Unterschiedsbetrag

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Erste Bedingung: Alter von 60 Jahren

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Zweite Bedingung: Vertragsdauer von 12 Jahren

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Dritte Bedingung: Mindesttodesfallschutz für Neuverträge ab 1.4.2009

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Hälftiger Unterschiedsbetrag bei Teilleistungen schon vor dem 60. Lebensjahr

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Hälftiger Unterschiedsbetrag bei Kapitalversicherungen auf verbundene Leben

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3. Wer den Unterschiedsbetrag versteuern muss

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4. Für welche Versicherungen die Unterschiedsbesteuerung gilt

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a) Kapitallebensversicherung

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b) Rentenversicherung mit Kapitalwahlrecht

Xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

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c) Rentenversicherung ohne Kapitalwahlrecht

Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx xx xx XXxX xx xxxxxxxxxx, xxxx xxxx xxxxxxxxxxx Xxxxx xxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxx xxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx. Xxx Xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx.

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d) Unfallversicherung mit garantierter Beitragsrückzahlung

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 xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxx xxx. xxxxxxxxxxx xxxxxxxx xxxx.

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e) Kapitallebensversicherung auf verbundene Leben

Xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxx xx xxxxxxxxx, xxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxxxxx xxx Xxxxxxxx xxxxxx, xxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx xx xxxxxxx, xxxxxxxxx xx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxx xxxx Xxxxxxx xxxxxxxxxxx, xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxx Xxxxx xxx.

f) Kapitalversicherung mit festem Auszahlungszeitpunkt (Termfixversicherung)

Xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxx xxxxx xx. Xxxxxxxxxx xxx. xxx Xxxxxx xxxxxxxxxx xxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxx xx Xxxxxx xxxx xxx Xxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx.

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g) Kapitalversicherung mit lebenslangem Todesfallschutz

Xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxx Xxxxxx xxxxxx. Xxx xxxxxxxxxxxx Xxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx

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h) Fondsgebundene Lebensversicherung

Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx xx xxxx xx xxxx xxx Xxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxxx xxxxx. Xxxx xxx xx xxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxx xxxx.

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Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xx xx xxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxx Xxxxx xxxxxxx. Xxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxxxx.

i) Lebensversicherungen mit eingeschlossenen Nebenrisiken

Xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xXxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx, xxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

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Xxx Xxxxxx xxx xxxxx XXX xxxx x xx xxx xxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx x xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xx xxxxxxxxxx xxx xx XXxXXx.

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Xxxxxxx xxxxxxx xx xxxx xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx Xxxxxxx xxx XxxxxxxxxxxxxXxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx.

j) Reine Risikoversicherungen

Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx. Xxxx xxxxxxx

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k) Lebensversicherungen mit individueller Vermögensverwaltung

Xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx 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.

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• Xxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxx x.x.xxxx xxxxxxxxxxxx xxxxxxx, xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx.

5. Wie der Unterschiedsbetrag bei Teilleistungen ermittelt wird

Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx Xxxx xxx

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a) Teilauszahlung in der Ansparphase

Xxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx, xxxxxx xxxx Xxxxxxxxxx xxxx XxxxxxxxxxxxxXxxxxxxx xxx xxx xxx xxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx.

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b) Auszahlung in Form wiederkehrender Bezüge

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxx, xxxxxxx xx xxxxxxx Xxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX. Xxxx xxxx xxxx Xxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx.

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c) Teilkapitalauszahlung bei einer Rentenversicherung zum Ende der Ansparphase

Xx xxxx xxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx. Xxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xx xxxxxxxxxx. Xxxxx xxxx xxxx xxx xxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

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d) Teilkapitalauszahlung bei einer Rentenversicherung nach Beginn der Ansparphase

Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxxx xx xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxxxxxx xxxx xx xxxxxxxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx xx xxxxxxxxxx Xxxxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

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e) Teilleistungen teilweise vor dem 60. Lebensjahr und teilweise danach

Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xx. X. xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxx xxxxxxxxx xx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxx xxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxx. Xxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx xx.

Xxxxxxxx:
Xxxxxxxx xx Xxxxx, xxxx xx Xxxxxx Xxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX, xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx, xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx: xx.xxx XXX, Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx.xxx XXXx Xxxxxxxxxxxxxx xxxx xxxxxxxx xx Xxxxxx xx Xxxxx xxx xx.xxx XXX, xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xx.xxx XXX.

x. Xxxxxxxxxxxxxx x.xxx XXX xXxxxxxxx xx Xxxxx, Xxxxx xxx:

x. Xxxxxxxxxxxxxx xx.xxx XXX xXxxxxxxx xx Xxxxx, Xxxxx xxx:

f) Hälftiger Unterschiedsbetrag bei Kapitalversicherungen auf verbundene Leben

Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx xx xxxxxxx, xx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxx xxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxx xxxx Xxxxxxx xxxxxxxxxx, xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx xx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxx xx. Xxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxx xxx Xxxxxxx. Xxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx xx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xx Xxxxx, xxx XxxxxxxxxxxxxXxxxxxxx xx.xxx XXX xxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xx.xxx XXX. Xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx. Xxxxxxxxxx, xxxxx Xxxx xxx xx. Xxxxxxxxxx xxxxxxxxx.

6. Verkauf des Versicherungsvertrages an Dritte

Xx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx, xxxxxxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxx, x. X. xxxxx Xxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xx xxxxxx, xxxx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxx xxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxx xxxxxxxxxxxx xx xxx xxxxxx Xxxxxx xxxx xxxxxxx xxxx. Xxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xx Xxxxxxxxxxxxxxx.

Xxxx xxxxxxx Xxxxxxx xxx xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxx, x. X. xxx Xxxxx Xxxxxxxxx xxx Xxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxx xxx.xxxxxxxxxxxxxxxxxxxxxxxxx.xx xxxxx xx.x.xxxxx. Xx xxxxxx Xxxx xxxxx xxx Xxxxxx xxxxx xxxxxxxx x xx xxx xx xx x x xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx.

Xx Xxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxxxxx. Xxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx xXXXx Xxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

XXXXXXX: Xxx Xxxxxxx xxxxxx Xxxxxxxxx xxxxxxx, xx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx Xxxxxxxxx, xxxxx xxx xxx Xxxxxxx xxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxx Xxx. xx Xxxx x XXxX xxxxx XXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx:

XXXXXXXXX: Xx xxxx xxxxxx xxx Xxxxxxx xxxxx "xxxxx" Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxx.
XXXXXXXXX: Xxxx xxxx xxxxxxXxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx xxxxxxxxxx xx Xxxxxx xxx xxxxx Xxxxxxxxxx xxxx xxx xx. Xxxxxxxxxxx xxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxxxx xxxxx. Xxxxxxxx xxx xxx xxxxx Xxxxxxxxx xXxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxx xxxxxxx Xxx xxxxx xxxxxxx, xx xxx Xxxxxxx xxxx xxx Xxxxxxxxxx xxxx Xxx xxxxxxxxxxxxx xxx.

Xxxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxx xxx xxxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xxxx x XXxX xxxxx.

Xxxxxxxxxxxxxxx: Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx, xxxx xx xxxxx xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxxx xxxx. Xxx xxxxxxx xxxx xxx "Xxxxxx XXX" xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx.

Xxxxxxxxxxxxx Xxxxx xxxxxx xxx Xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx.

XXXXXXXXX: Xx Xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxx xxxxxx, xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx, xxxxxx Xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxx xxxxxx xxxxxxxxx xxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxx xx xx xxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xXxxxxxxxxxx xxx Xxxxxxx:

Xxxxxxxx:
Xxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxxxxxxx xxx xxxxxxx xxx xx Xxxxx xxxx xxxxxxxxx. xXxxx xxxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx. Xx Xxxxxxxx xxxxx xxx Xxxxxxxxxx xXxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxx.

7. Welche steuerlichen Folgen Vertragsänderungen haben

Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxx "xxxxxx Xxxxxx" xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. 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.

a) 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 Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxx xxxxx xxx Xxxxx xx xx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx xxxxxxxxx XXXxXxxxxx 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. Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xx xxxxx xxxxx Xxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

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.

b) 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 xXxxxXxxxxXx 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 xxx xx Xxx. xx Xxxx xx XXxXx.

c) 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.

XXXXXXX: Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxx x.x.xxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxx xxxx Xxxxxx xxx xx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxx xx xxxxx xxxxxxxxxxx xxxxx Xxxxxxx xxxxxxx, xxxxxx xxx x. x. Xxxxxxxxxx xxx xxxx xxxxxx xxxxx Xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxx xxx Xxxxxxxxx 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.

d) Bei Vertragsabschluss vereinbarte künftige Änderungen

Xx Xxxxxxxxxxx xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxx xxx. Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx, xxxxxx xxx xxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

e) Vertragsänderungen wegen Zahlungsschwierigkeiten

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 xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx x.x:

• 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 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.

XXXXXXXXX: 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 xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx.

f) Umwandlung einer Lebensversicherung in einen Vertrag mit Pfändungsschutz

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

Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxx XXXx, xxxx

• xxx Xxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xx.x. xxx Xxxxxx xxxx xxx Xxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxxx,
• xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx,
• xxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxx xxxxxxxx xxxxxx xxxx, x. X. xxxxx Xxxxxxxxx xxxx Xxxxxxxxxx,
• xxx Xxxxxxxxxx xxx Xxxxxxx x xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx x xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx
• xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx, xxxxxxxxxxx xxxx Xxxxxxx xxxx xxx Xxxxxxxxx, xxxxx xxxxxxxxxx xxxxx

XXXXXXXXX: Xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxx xxxxxx: Xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxx. xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx. xXxxxxxxxxxxxxxx xxxxxxxx xxx xx xxx x.X.x. xx xxx Xxx. x xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx. xx xxx x.X.x. xx xxx Xxx. x Xxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxx xxxxxxxxxxx Xxxxxxxx xxxx xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx,

• xxx xxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxxx xx Xxxxxx, xxxxxxxxxxxxxxxxx Xxxxxxxxxx,
• xxx xx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxxxxxxx xxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx" xxx xx.x.xxxx xx Xxxxx.

Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxxxxxxxxxxxx" xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx. Xxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

xxxxxx

Xxxxxxxx:
Xxxxxxxxxxx X xxx xx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx.x.xxxx xxxxxxxxxxxxx, xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx XxxxxxxxxxxxxXxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxXx. Xx Xxxxx xxxx xxxxx xx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxx XXX Xxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx, xxx xx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxx XxxxxxxxxxXxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxx Xxxxx xxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx.

g) Umstellung einer Lebensversicherung auf einen Riester-Vertrag

Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xx xxxxx XxxxxxxxXxxxxxx x.X. xxx XxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxx xxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

XXXXXXX: Xxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx.

h) Umwandlung einer Lebensversicherung auf einen Rürup-Vertrag

Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. xx XXxX xxxxxxxxx xxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx x xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx x xxx xxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxx.

Xxxxxxxxxx xxxx Xxxxxxxxx:

• Xxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, x. x. xx Xxxxx xxxx xxx xx x xxx Xxxxxxxxx, xxxxxxxxxx xx.xxx XXX x xx.xxx XXX xxx xx Xxx. x Xx. xx XXxXx.
• Xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx.

8. Wie Policendarlehen steuerlich behandelt werden

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. Xxxx xxxxx Xxxxx xxx Xxxxxx xxxxxxx xx xxxx xxxx Xxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx.

Xx xxx x.xx.xxxx xxxxxx xxxxxxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxxxx xxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx.

xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx

• 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.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxx 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.

xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx

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,
• xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxx,
• xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx.

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

Xxxxxx xxxx xxxxxx Xxxxxxxxxxxx xx x.xx.xxxx xxx xxxxx XxxxxxxxxxxxxXxxxxxxx xxxxxxxxxx xxx, xxxxxxx xx xxxx xxxxx xx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxx xxx xx Xxx. x Xxxx x XXxX xxxxx. Xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxx, xxxxxx xxxx xxxxx xxxxxxx xxx xxxx Xxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxx Xxxxxx xxxxxxxxxxxxxx, xxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXXX X xxxxx.

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.

9. Wie die Beiträge zu Lebensversicherungen steuerlich behandelt werden

a) Neuverträge mit Vertragsabschluss ab 2005

Xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxx xxxxxxxxxxxxx xxxxxx, xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxx XxxxxxxXxxxxxxxxxxxxxxxxx xXXx. Xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxx xxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxx. Xxx xxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxxxx" xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

b) Altverträge mit Vertragsabschluss vor 2005

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10. Lebensversicherungsverträge für ein minderjähriges Kind

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11. Lebensversicherungen: Anhebung der Altersgrenze ab 2012

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