Seit den 90er Jahren werden Versicherungsmodelle zur ergänzenden Altersversorgung angeboten, die sich durch Bankkredit und Steuerersparnisse angeblich selbst finanzieren. Wesentlicher Bestandteil ist eine Renten- oder Lebensversicherung gegen kreditfinanzierten Einmalbeitrag. Ab 2009 stürzt eine wichtige Säule dieser Modelle ein, denn nach Einführung der Abgeltungsteuer werden Schuldzinsen nicht mehr als Werbungskosten bei den Kapitaleinkünften anerkannt und Verluste aus Kapitalvermögen nicht mehr mit anderen Einkünften verrechnet.

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1. Darstellung der bekanntesten Versicherungsmodelle

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a) Sicherheits-Kompakt-Rente (SKR)

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b) SpaRenta Kombirente

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c) ARAG Mehrertrags-Rente

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d) LEX-Konzept-Rente; Novarent-Europlan

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e) Euro-Berlin-Darlehen mit Leibrente

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f) SSP Euro-Mittelstandsprogramm mit Versicherungsschutz

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g) Überschussbeteiligter Investment-Sparplan bei der Equitable Life

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2. Steuerliche Beurteilung: Grundlagen

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Das ist wichtig für die steuerliche Anerkennung von Verlusten

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3. Überprüfung der Überschussprognose

a) Hinweise zur Einkunftsermittlung

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b) Auswirkungen der Abgeltungsteuer ab 2009

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c) Auswirkungen des Alterseinkünftegesetzes

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d) Prüfungsschema

Voraussichtliche Einnahmen

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Voraussichtliche Werbungskosten

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4. Steuerstundungsmodelle nach § 15b EStG

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5. Einnahmen

a) Zurechnung

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b) Rentenversicherungen mit Hinterbliebenenversorgung

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Sowohl der/die Rentenberechtigte(n) als auch der Hinterbliebene sind Versicherungsnehmer(z. B. zwei Ehegatten schließen eine gemeinsame Rentenversicherung bis zum Tod des Letztversterbenden ab)

Xx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxx Xxxxxxx, xxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxx xxxxxxxx Xxxxxxxx x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx x xxxxxxxx, xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx xx Xxx. x Xx. x XXxXX xx xxxxxxxx xxxx. X xx.x xXxxxxxxxxxxxx xxxxx Xxxxxxxxx, XXxXx.

Nur der Rentenberechtigte ist Versicherungsnehmer und der Hinterbliebene erhält erst ab dem Tod des Versicherungsnehmers eine Rente

Xx xxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxx. Xxxx xxxx xxx XXXxXxxxxx xxx xx.xx.xxxx xXXxXx. xxxx XX X. xxxx xxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xx xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx XXX xx xxxxxxx xxxxxxxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx xxxxx xx xxxxxxxxxxxxxxxx:

xXxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx: Xxxxx xxxx xxx xxx Xxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.

xXxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxxxx xxxx xxxx xxx Xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxx xxxx xxxxx xxxx xxx Xxxxx, xxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx.

Xxxxxxxx:
Xxxxxxx X xxxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxx xxxxx xxxx xxxxxx xxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxxx xx. Xxxx xxx Xxx xxx X xxxx xxx Xxxxxxx X xxx xxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxx xxx xx xxxxx Xxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxx xXxxxxxxxxxxxxxxx. Xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx X xx Xxxxx xxx X xx Xxxxx xxx.
Xxxxxxx:
Xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxx X xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx. Xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx, xxx xxxxx xxxxxxxxxx, xxxx X xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxx. xxxx xxx Xxxxx xxxxxxxxxxx xxx Xxxxx xxx X xxxxxxxxx xxx. Xxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xx Xxxxx xxxx Xxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xx xx xx Xx. x Xxxx xxx xxx Xxxx x XXxX, xxxx xxx xx x, xx xxxxxxxxxxxxxxxx.
Xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxx X xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx. Xx xxx xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx x Xxxxx xxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxxx xxx Xxxxx xxx X xx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx. Xx X xx xxxx xx Xxxxx xxx xxxxx, xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xx x.

Der Rentenberechtigte und Versicherungsnehmer erhält eine Rente; versichert ist aber das Leben eines Dritten (häufig eines Kindes)

Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxx xxxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxx xx, xxxx xxx xxxx xxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx. Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. x XXxXX xx xxxxxxxx, x. x. xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxx.

c) Prognostizierte Einnahmen

Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx xx Xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xx. x x x x xxxxxxxxxx. Xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx. Xxxx xxx xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xx xxxxx, xx xxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx.

Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxx Xxxx xxx Xxxxx xxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxxxxxx Xxxxx xxxxxxx xxxxxx xxxx, xxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxx xxxxx xxxx Xxxxxxxxx xxx, xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx. xx xx XXxX xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

d) Einnahmen in ausländischer Währung

Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXXxXX xxxx X. xxxx. Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxx, xxxx xxxxx xx xxxxx Xxxx xx xxxxxxxxxxx. Xx xxxx Xxxxxxxxxx xxx XXX xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx, xxxx xxxxxxxx xxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxx. Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxx xx xxxxxxxxx, xx xxxxxxx xxx xx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx. Xx xxx xxx XXX xxx Xxxxxxxxxxx xxx xx. xx Xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxx xx Xxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxx xxx Xxxxxxxxx xxx Xxxxx. xxxxx xxxxxxxx, xx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxx xx xx Xxxxxxx x xxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx x xx Xxxxxxxxxxx xx xxxxxx.

e) ARAG Mehrertrags Rente

Xx xxx Xxxxxxx, xx xxxxx xxx Xxxxx. xxx Xxxxxx xx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx Xxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxx xxxxx xxxxx. Xxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxx xxxx xx x xxx XX xx xx xxx Xxx. x XX xxxxxxxxx xxxxxxxxxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.

Xx xxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx. xx xx XXxX.

f) LEX-Konzept-Rente, Novarent-Europlan (Clerical Medical)

Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx Xxxxxxx xXxxxxxxxxxxx Xxxxxx Xxxxxxx Xxxxxxx xx Xxxxxx xxx XXX Xxxxxxx Xxxxx xxxx xxxxxxxxxx Xxxxxxx xxx x. X. XxxxxxxxxXxxxxxxx xxxx xxxxx xxx Xxxxxxxxx xxxxxxx xx xx XXxX, xxxxxxx xxx Xxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xx xxxxxxxxx.

Xxxxx xxx Xxxxxxx xxxxx Xxxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx Xxxxx xx Xxxxxxxxx xxxxx xxxxxxxxx xxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxx xx xxx Xxxxx xxxxx xxxxxxx, xxxxxxxxx Xxxxxx xxxxxxxxx xxxxx. Xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx x.X. xxx xx xx Xxx. x Xx. x XXxX xxx xxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx. xxxxxx XXXxXxxxxx xxx x.xx.xxxx, XXxXx xxxx XX X. xxxx.

Xxx Xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxx xx xx xx XXxX xx xxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx Xxxxxxxx Xxxxxxx xx xxxxxxxxx.

Xxx Xxxxxxxx xxxxx xxxxx xxx, xxxx xxx xxx Xxxxxxxxxxx, xxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xx xx Xxx. x XXxX xxx xxxxxxxxxxx xxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxxxxxxxx Xxxxxxxxxxxx x"Xxxx", "Xxxxxxxxxx"x, xxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxx, xxxxxx xxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xx xxxxxx.

Xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx XXX xxxx xxxx xxxx Xxxxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxx xxx, xxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxx xx, xx xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxx xxxxxxx xxx xx x xxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXX xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xxxx xxx xxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx xxxx XX X. xxx, xxx, xxxxx Xxxxxx Xx. x xxx Xxxxxxxxxxxxxxxxxxx.

Xxx Xxxxx. xxx Xxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxx Xxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxx xx Xxxxxx xxxxx Xxxxxxxx, xxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxx x xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx x xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxx. xxxxxxxxxxx xxxx xxxx xx Xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xx xxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxx xx xxxxxx xxxxx xxxxx Xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx.

Xxx xxx xxx Xxxxxxxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx. Xx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxx xx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xx xxxxxxxxx:

Xxxxxxxxxx Xxxxxx x

Xxxxxxxxxx x xxxxx. Xxxxxxxxx .x. xxxxxxxxxxx Xxxxxxxxxx

Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx

Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxx xxx xxx Xxxxxxxx Xxxxxxx xxxxxxxxxx "Xxxxxxxxxxxxxxxxxx" xxx xxx "Xxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxx xxx Xxxxx. xxxxxxxxxxx xxxx.

Xxxxxxxx xxxxxx xxxxx xxx Xxxxx. xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxx xxxxxxxx. Xxxxxx Xxxxx xxxxxxx xx Xxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxx xx. Xx xxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxx, xxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxx xxxxx xxxxxxx xxxxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxx. Xxx xxxxxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxx xxx xxxxxxxxx xxx xxx Xxxxxxxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx. Xxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxx xxxxxx xxxxxxxxxxxx xxxx xx. x Xxxxx xxx Xxxxx. xxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

g) Equitable Life

Xxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxx XxxxxxxxxxxXxxxxxxx xxx Xxxxxxxxx Xxxx xxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xx xxxxxxxxx.

h) Wealthmaster Noble Police

Xxx Xxxxxxxxxxxx Xxxxx Xxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxx Xxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxx xXxxxxxxxx xxx xxx xxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxx xx xxx xxx xxxxx xxxxxxx xx Xxxx xxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx

xxx Xxxxxxxxxxxx.

Xxx Xxxxxxxxxx, xxx xxx xxx xx.xx.xxxx xxxxxxxxxxxxx xxxxxx, xxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX x.X. xxx xxx xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxx xxxx xxx xx.xx.xxxx xxxxxxxxxxxxx xxxxx, xxxxxxx xxx Xxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. x X. x XXxX xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xx xxx xx.xx.xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx.

Xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx. Xx xxx xxx Xxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxx xx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxx xx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxx xxxxxxx xxx "xxxxxxxxx Xxxxxxx" xxxxxxxxxx. Xxxxxx xxxxxxxxx xxxx xxx xxxxx:

Xxxxxxxxxx Xxxxxx x

Xxxxxxxxxx x xxxxx. Xxxxxxxxx .x. xxxxxxxxxxx Xxxxxxxxxx

Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx

6. Werbungskosten

a) Auswirkungen der Abgeltungsteuer ab 2009

Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxx xx xx XXxX xxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxx xxxxx xx xx XXxX xxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x XXxXx xxx xxx XXX, xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx x.xxx XXX, xxxxxxxxx.

Xxx Xxxxx xxx xxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xx xxx x.x.xxxx xxxxx xxxx xxxxxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxx xx .x. Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx , xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx.

b) Fehlende Identität von Versicherungsnehmer und Darlehensnehmer

Xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxx xxx xxxx xxxxx xx xxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx, xxxxx xx xxxxxx Xxxxx xxxx Xxxxxxxxx x.X. xxx xx xxx XXX xxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx.

Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx, xxxx xxxxx x xxxxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx x xxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx, xx xx xxxx xx Xxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xx xxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxx xx.x. Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx.

Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxx. xxx, xxxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx, XXX XX xxxx X. xxxxx.

c) Lebensversicherungen mit Hinterbliebenenversorgung

Xxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xx xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx.

d) Rentenversicherungen mit Hinterbliebenenversorgung

Xx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxx xx.

xXxx xxx Xxxxxxxxxxxxxxxx x xxx x xxxxx xx xxxxx xx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx.

xXxxxxx xxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxx x xxxxx xx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xx xx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xXXX Xxxxxx xxx xx.xx.xxxx, XXxXx. XX xxxx X. xxxx.

e) Zuordnung der Kreditmittel

Xxx xxx Xxxxx. xxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xXxxxxxxxxxxxxxxxxx x xx xx XXxXx XxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxx x xx xx XXxXx xxx xxxx xxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxx xxx xxxxx x xxx xxxxx Xxxxxxxxxxxxxxxxxx x xxx xx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx. Xxxxx xxxxxx xxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx. Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxxx xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xx xxxxxxxxxx Xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

f) ARAG Mehrertrags-Rente

Xxx xxx XXXXxXxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx, xxx Xxxxxx xx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxx.

g) Werbungskosten in ausländischer Währung

Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxxx xxx xxxxx Xxxxx xx Xx. x xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx.

h) Keine Kürzung wegen laufender Kapitalrückzahlung

Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxxx Xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx. Xxxx xxxx xxxx xxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx, xxxxxxxx xxxxxx xxx xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.

i) Damnum

Xxx Xxxxxx xxx x xxxxxx xxx Xxxxxxxx xx x. Xxxxxxxxxxxxxxx x xxx xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xx Xxxxxxxxx xxx Xxxxxxx xxxx xxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx x Xxxxxx xxx Xxxxxx xx Xxxxx xxx xxx xx xx x xxxxxxxxxx xxxxxx xxx.

Xxxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxx xx.xx.xxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx xxxx xxx Xxxxxx xxx xxx xx x x xxx xxxxxxxxxxxx xXx xx XXXxXxxxxxxxx xxx xx.xx.xxxx, XX X x x X xxxxx x xxxxxx. xxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx. xx xx Xxx. x Xxxx x XXxX xxx xxxxx xxx xxx XxxxxxxXxxxxxx xxxxxxxxxx, xxxxxx xxxxxx xxxxxxxxxxxx xxx.

j) Gebühren, Kreditvermittlungskosten

Xxx xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxx xxxxxx xx xxxxx xxx, xxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxx x.xx. xxxxxxxxxx xxxxxx. Xxxxxxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx xxx xx xxxxxxxx, xxxx xxx Xxxxx. xxxxx xxx xxxx Xxxxxxxxxxxx, xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxx xxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xXXX, XxxxXxxxx xxx.x xxxxxxxx xxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxx xxxx xxxxxxxxxx xxxx, xxxx xxxx xxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx.

Xxxxxxxxx, xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx. Xxxx xxxx xxxxxxxxxxxxxx xxxx xxx xx Xxxx xxx XXXxXxxxxxxxXxxxx xxxxxxxxxxxx "Xxxxx x.X. xxx xxxxxxxxxxxx x x xxx Xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxx.

Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx. Xxxxx Xxxxxxxx xxx xxxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxx xxx xxxx x xxxxx xxxx xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxx. x xxxxx xxxxxxxxxx.

Xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxx xxx XXX xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx, XXXxXX xxxx X. xxxx xxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xxxxxxxxxxx. xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx x xxx Xxxxxxxxxxxxxx xx xxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXXX X xxxxxx, XXXxXX xxxx X. xxxx XXXxXxxxxx xxx x.xx.xxxx, X X xxxxx, XXXxXX xxxx X. xxxx XXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxx, XXXxXX xxxx X. xxxx.

Xxx xxxxxxxxxx xxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxx xxxx Xxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxx, xxx Xxxxxx xxxxxxxxxx Xxxxxxx xxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx XxxxxxxXxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xXXX xxx xx.x.xxxx x.x.X. xxx Xxxxxx xxx "Xxxxxx Xxxxxx xxx XxxXxxxx XxxXx.

Xxxxxx xxx Xxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxx Xxxxxxx xxxxxxxxxx xxxxxx xxxx, xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxx xxx x x xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxx xxxx xxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xx xxxx xxx Xxxxxxx x xxx xxxx Xxxxxxxxxxxxxxxxx x xxxxxxxxxxxx xxxxxx Xxxxxxxx xx xxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx XX xxxx X. xxx xxxxx XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx X xxxx X. xxx, Xx. xxx.

Xx xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xx, xxxxx Xxxxxxxxx xxxx xxx xxx XXX xxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxx xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx.

Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx XXX Xxxxxxxx X xxxx x xx x Xx xx x xx xxx xx.xx.xxxx xxxxxxxxxxx. Xx xxxxxxxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx xxx xxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx.

k) Risiko-Lebensversicherung

Xxx Xxxxxxxxx xx xxxxx XxxxxxxXxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx, XXXxXX xxxx X. xxxx.

Xxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxx xxxxxx xxx Xxxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxx xx Xxx. x Xx. xx XXxXx.

l) Vorauszahlung von Schuldzinsen

Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx: Xxxxx XXXxXxxxxxxxx xxx xx.xx.xxxx, Xx. xx xXX X x x X xxxxx x xxxxxx. Xxxx Xxxxxxxxxxxxxxx xx xxxx xxx xx xx Xxx. x Xxxx x XXxX xx xxxxxxxx.



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