1. Kindergeld
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a) Sie müssen in Deutschland unbeschränkt einkommensteuerpflichtig sein
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b) In welchem Staat das Kind lebt, ist entscheidend
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2. Dem Kindergeld vergleichbare Leistungen
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Schweizer Kinderrente auf deutsches Kindergeld anzurechnen
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Anrechnung polnischer Familienleistung aufs deutsche Kindergeld
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3. Aufenthalt im Ausland zu Ausbildungszwecken
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4. Kinderfreibetrag und BEA-Freibetrag
Xxxxxx xxx xxxx Xxxxxxxxxx xxxxx Xxx xxxx Xxxxxx, xxx xx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx, xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxx xxxxxx xxxx xxxx xxxxx Xxxxx. Xxxxxxxxxxxxx xxx, xxxx Xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx, Xxxxx Xxxxxxxx xxxx xx Xxxxxxxxxxx xxxxx. Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxx xxx XXXxXxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxx xx.
Xx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx XXXxXxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xx xxx, xxxx xxxx xxxx Xxxxxxx.
Xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx |
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Xxxxxxxxxxxxxxxx XXXxXxxxxxxxxx |
x.xxx XXX x.xxx XXX |
x.xxx XXX x.xxx XXX |
x.xxx XXX x.xxx XXX |
x.xxx XXX xxx XXX |
Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxx
Xx xxxx xxx Xxxxxxxxxxxxx, xxx xxxxxx, xxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxxx Xxxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxx xxxxx Xxx xxxxxxxxx, xx xxx Xxxxxxxxx.
Xx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx: Xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx, xxxxxxxxxxxxx, xx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx.
XXXXXXXXX: Xxxx Xxx xxxx xx x Xxx. x XXxX xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxx xxx XXXxXxxxxxxxxx xxxxx xxxxxxxx, xxxx xxxx Xxx xx xxxxx Xxxx xxx Xxxxxxxxxxxxx XX xxxx XXX xxxxxx. Xxxx xx xxxxxx Xxxx xxxx xxxx Xxx Xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxxxx xxxxx Xxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxx, xxx xx Xxxxxxx xxxxxx xxxx. Xxxx xxxxxxx x. x. xxxx Xxxxxxxxxxxxxx xxxxxxxx.
Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx XXXxXxxxxxxxxxxx xxxxxxx xxxx xxxx, xxxx Xxx xxxx xx Xxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxx xxxx xx x Xxx. x XXxXx. Xxx xxxxxxxx Xxxxxxxx, xxx xx Xxxxxxx xxxxxx xxx xxxxxxxxxx xx x Xxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx. Xxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxx xx xxxxx XXx xxxx XXXxXxxxx xxxxxx xxxx. Xxxxxxx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx xxxx xxxx Xxxxxx xx, xxx xxxxxxxxxx xxx XX xxxx xxx XXX xxxxx.
5. Der Kinderfreibetrag und BEA-Freibetrag beim Lohnsteuerabzug
Xxxxx: Xxx Xxxxxxxxxxxxxxxx xxx xxx XXXxXxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx, xxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx. xxx Xxxxxxxxxxxxx xxx.
XXXXXXX: Xxxxxx, xxx xx Xxxxxxx xxxxx, xxxxxx xxx xxx Xxxxxxxxx xxx xxxxx xxx Xxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx.
a) Wenn Sie für das Kind Anspruch auf Kindergeld haben
Xxxxxxxx xxx Xxxxxxxxxx xxxxx Xxx xxxx Xxxxxx, xxx xx xxxxx XXxxXXXxXxxxxxxxxxxxxx xxxxx. Xxxxxx xxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxx, xxx xx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx XX xxx. xxx XXX xxxxx, xxx xxxxx Xxxxxxxxxxx xxx "Xxxxxxxx xxxxx xxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxx xxx. Xxxx xxxx xxxx XxxxxxxxXxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxx xxx xxx Xxxxxxx xxxxx xxxx Xxxxxxx xxx Xxxxxxxx.
Xxxxx Xxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXXx xxx xxxx xxx "Xxxx xxx Xxxxxxxxxxxxxxxxxx" xxxxxxxxxxxxxxx, xxxx Xxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx xxx xxx Xxxx, xxxx xxx Xxxx xx xxxxx Xxxx xxx Xxxxxxxxxxxxx x xxxx xX xxx Xxx. x Xx. x XXxXx.
XXXXXXXXX: Xxxx xxx Xxxx xx xxx XXXxXX xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx. xxx Xxxxxxxxxxxxx xx xxxx xxxxxxxxx. Xxxxx xxxxxxx Xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx Xxxxxx xxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxx Xxx xxxxxxxxxx xxx.
b) Falls Sie für das Kind keinen Anspruch auf Kindergeld haben
Xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx Xxx xxxx Xxxxxx, xxx xxxxx xx xxxxx XXxxXXXxXxxxxxxxxxxxxx xxx xxxx xxxxx xx xxxxx xxx xxxx xxxxxxxxx Xxxxxxx xxx "Xxxxxxxx xxxxx xxxxxxx Xxxxxxxxxx" xxxxx. Xxxx xxxxx Xxxxxx xxxxxxxx Xxx xxxxx x xxxxx Xxxxxxxxxx x xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx.
Xxx xxx xxxx Xxx xxxxx xxxxxxx Xxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx, xxxxxxx xxxx xxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx.
- Xxxx xxx Xxxx xx xxxxx Xxxx xxx Xxxxxxxxxxxxx x, xxxx xxx xxxxxx Xxxxxxx xxx XXXxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
- Xxxx xxx Xxxx xx xxxxx Xxxx xxx Xxxxxxxxxxxxx x, x xxxx x, xxxxxxx xxxx Xxxxxxxx, xxx xx xxxx xxx xxx xxxxxxxxxxx Xxxxxxx xxx XXXxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
XXXXXXX: Xxxxx xxx Xxxxxxx xxx XXXxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx XXXxXX xxxxxxxxxxx xxxxxx, xxxx Xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.
c) Falls Sie Ihren Wohnsitz im Ausland haben
Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxx, xxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxx. Xxxxxx Xxx xxxxxx xx Xxxxxxx xxxxxx, xxxx xx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx. Xxx xxxxxxxx:
Grenzpendler
Xxx xxxxxxxx Xxxx Xxxxxxxxxx xx xxxxx xx x xx Xxxxxxxxxxx xxx xxxxxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x XXxXx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxx Xxxx xxx "Xxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX", xxx Xxx xxx Xxxxxx xxxx XxxxxxxxxxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx, xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx. xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
XXXXXXX: Xx Xxxxxxxxxx xxxxxxxx Xxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx Xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx Xxx xxxx xxxxxx "Xxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX" xxxxxxxxx, xxxx Xxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx.
Diplomaten, Auslandslehrer u. Ä.
Xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x XXxXx. Xxxxxxxxx xxxxxxx xxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx, x.X. Xxxxxxxxxxxxxx xx xxx XXX, Xxxxxxx xxx Xxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxx Xxxx xxx "Xxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX", xxx Xxx xxx Xxxxxx xxxx XxxxxxxxxxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx, xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx. xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
XXXXXXX: Xx Xxxxxxxxxx xxxxxxxx Xxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx Xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx Xxx xxxx xxxxxx "Xxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX" xxxxxxxxx xxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx Xxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.
6. Kinderbetreuungskosten
Xxxxxxxxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx. Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxx, xxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxx. x Xx. x XXxXx.
XXXXXXXXX: Xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxx xx xxxx xx xxxxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxx xxxxxxxxx, xxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.
Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxx xx x xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx xx xxx XXxXx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx .
Xxxx Xxx xx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxx xxxx Xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx xxxx xxxxx xx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxx Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxx Xxxxxxx xxxxxxxxx xx Xxxxxxxxxx xxxx, xxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxx xxxxxx, xxxxx Xxxxxxx xxxx xx xxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxx.
Xxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxx xx Xxxxxxx, xxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxx xx Xxxxxxxxxxx xxxxxxxx xxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxXx.
Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xXxxxxxxxxxxxx
Xxx xxxxxxxx: Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx
- x.xxx XXX xx xxx Xxxxxxxxxxxxx x.
- x.xxx XXX xx xxx Xxxxxxxxxxxxx x.
- x.xxx XXX xx xxx Xxxxxxxxxxxxx x.
- x.xxx XXX xx xxx Xxxxxxxxxxxxx x.
Xxxx Xxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxx xxxx xxxx Xxx xx Xxxxxxx xxxxxxxx Xxxx xxx x Xxx. x XXxXx. Xx xxxxxx Xxxx xxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxx, xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx xxxxxxxx xxx xx Xxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxx Xxxxxx xxxxxxxxx xxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx. Xxxxxxx xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxx, xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx. Xxxxxx xx xxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxx "xxxxx xxxxxxxxx" Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxx, xxxxxx xxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx.
Xxxx Xxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxx x Xxx. x XXxXx, xxxxxxx Xxx xxxx Xxx xx Xxxxxxx xxxxxxxx Xxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xxxx x XXxX xxxxx. Xxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxx xx Xxxxxxx, xxx xxxxxxxxx Xxxxxxxxxx xxxxxxx xx xx XXxX xx Xxxxxxxxxxx xxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx .
7. Unterhaltsleistungen
Xxxx Xxxxxx xx Xxxxxxx, xxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx Xxx Xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx xxx Xxx. x XXxXx.
XXXXXXX: Xxxxxxx xxx Xxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxx.
Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx |
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xx Xxxxxxxxxxxxx |
x xxxxxx |
x xxxxx |
x xxxxx |
x xxxxx |
Xxxxxxxxxxxxxxxxxxxxxxx x xxxx x xxxx x xxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxx |
xxxxxx x.xxx XXX xx.xxx XXX xx.xxx XXX xxx XXX xxx XXX |
xxxxxx x.xxx XXX x.xxx XXX x.xxx XXX xxx XXX xxx XXX |
xxxxxx x.xxx XXX x.xxx XXX x.xxx XXX xxx XXX xxx XXX |
xxxxxx x.xxx XXX x.xxx XXX x.xxx XXX xxx XXX xxx XXX |
Xx xxxx xxx Xxxxxxxxxxxxx: Xxxx xxxxx xxxxxx Xxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx xxx Xxx. x XXxXx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xx Xxxxxxxxxxx xx Xxxxxxx.
8. Ausbildungsfreibetrag
Xxxx xxx Xxxx xxx Xxxxx xx Xxxxxxx xxx xxxxxxxxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxx Xxxxx xxxx xxxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx. Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxx, xxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxx xxx xxx Xxx. x XXxXx. Xxxxxxxxxxxxx xxx, xxxx Xxx xxxx xxx Xxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx.
Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx |
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xx Xxxxxxxxxxxxx |
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Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx |
xxx XXX x.xxx XXX |
xxx XXX xxx XXX |
xxx XXX xxx XXX |
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Xx xxxx xxx Xxxxxxxxxxxxx: Xxxx xxxxx xxxxxx Xxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx xxx Xxx. x XXxXx.
Xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxx xx. Xxx xxxxxxxxxxx Xxxxxx xxx xxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx.
XXXXXXXXX: Xxxxx xxxx xxx Xxxx xxx Xxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xx Xxxxxxx xxx, xxxxxxx xx xxxxxxxxx xxxxxx Xxxxxxxx xx Xxxxxxxxxxx xxx xxx xxx xxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xXX xx.x.x, XXxXx. xxxx X X. xxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx.
9. Behinderten-Pauschbetrag
Xxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xx. Xxxxx xxx Xxxx xxxxx xxxx xxxxxx Xxxxxxxx xxxxx, xxxxxxx xxx Xxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xxx xxxx xxxxxxxxxxx xxxxxx, x.x. xxxxxx xx Xxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx. Xxx xxxx xxxx xxxxxxxx, xxxx xxx xxxxxxxxxx Xxxx xx Xxxxxxx xxxxx
Xx, xxxx xxxx xxx xxxxxxxxxx Xxxx xxx Xxxxx xx Xxxxxxx xxxx xxx xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxxxxx Xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx Xxxxx Xxxxxx xxx xxxx xxxxxxxxxxx xxxxxx x xxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxx xX xxx Xxx. x XXxXx:
- Xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx XXxxXXXxXxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx,
- Xxx Xxxx xxxx xx xxxxx XXxxXXXxXxxxx,
- Xxx Xxxx xxx xxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx
- xx Xxxxx xxxx: x.xxx XXX
- xx Xxxxx xxxx: xx.xxx XXX
- xx Xxxxx xxxx: xx.xxx XXX
- Xxx. xxxx xxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.
Xxx xxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxxx xxxx xx Xxxxxxxx, xxxx Xxx Xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxx xxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx, Xxxx Xxxxxxx xxxx xx Xxxxxxx xxxx xXxxxxxxxxxxx xxxx xx x Xxx. x XXxXx. Xxx Xxxxxxxx xxxx xxxxxxxxx, xxxx Xxx Xxxxx Xxxxxxxx xx Xxxxxxx xxxxx, Xxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxx xx Xxxxxxxxxxx xxxxxxxx xxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXxxxxxxxxxxx xxxx xx x Xxx. x XXxXx.
XXXXXXX: Xxxx xxx xxxxxxxxxx Xxxx xxxxxxxxxx xx xxxxx XxxxxxXXx xxxx XXXxXxxxx, x.X. xx xxx Xxxxxxx, xxx xxx xx Xxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxx, xxx xxx xxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxx xX xxx XXxX "xxxxxxxxxxxx..."x. Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.
Xxx xxxxxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxxx:
Xxx xx xxxxx XXxxXXXxXxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxx xxx. xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xx xxxxxxxxxxx Xxxxxxxxx xxxx xx x Xxx. x XxxxxX xxxxxx XXX XXx xxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxx, xxx Xxxxxxxx xxxxx. Xxxx xxxxx Xxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x XxxxXxXxX x xxx xx. Xxx xxxx xXXXx X X. xxxxx xxxxxxxx.
10. Entlastungsbetrag für Alleinerziehende
Xxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xx xxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxx xxxxxxx, xxxx xxx Xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxx xxxx xxx xxx XXxXx. Xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xxxxxxxx xxxxxxx xxxxxx.
Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxx |
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Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxx xxxxx xxxxxxx Xxxx |
x.xxx XXX xxx XXX |
Xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxx Xxxxxxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxx xxx xxx Xxx. x XXxXx.
Xxx xxxx xxx Xxxxxxxxxxxxxxx:
- Xx Xxxxx Xxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxx xxxxxxxxxxx Xxxx, Xxxxxxxx, Xxxxxxx, Xxxxxx xxxx Xxxxxxxxxx xxxxxxxx, xxxx xxx Xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx.
- Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxx Xxxxxxxx xxxxxxx xxxx Xxxxxx, xxx xxx Xxxxx xxxx Xxxxxxxxxxx xxxxxxx, xxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx.
- Xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxx.
- Xxxx xxx Xxxx, xxx xxx Xxxxxxxx xxxxxxx, xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxx xxxx xxxx, xxxx Xxx xxx xxxxxxxxxx xxxxx Xxxx xx Xxxxxxx xxxxx xxx xxxx xxx Xxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x Xxxx x XXxXx.
Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxx, xxxx Xxx Xxx Xxxxxxxxx xx xxxxxxxxxx xx x xx Xxxxxxxxxxx xxxxxxxx xxx Xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx. xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx .
- Xxxxx xxx Xxxxxxxx xx xxxxx XXxxXXXxXxxxx, xxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx.
- Xxxxx xxx Xxxxxxxx xx xxxxx Xxxxx XXxxXXXxXxxxx xxx xxxxxx Xxx xxxx xx Xxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxx xx x Xxx. x XXxXx, xxxxx Xxx xxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxxx xx xxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx.
Xxxx xxxx xx Xxxxxxx:xxxxxxXxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xXxxxxxxxxxxxx Xxx xx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.
Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx.
11. Steuerermäßigung für Schulgeld
Xxxxxxx Xxx Xxxx xxxx Xxxxxxxxxxxx, xxxx xxx Xxx Xxxxxxxxx xxxxxx xxxxxxx, xxxxxxx Xxx xx x xxx Xxxxxxxxxxx x xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xx Xxxx x xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xx. x XXxXx.
- Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx xx XXx xxx XXXxXxxxxxx. Xxx xxxx xxxx xxx XXxXxxxxxxxxxxxxxx xxxxx Xxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxx.
- Xxxxxxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxx xx Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
- Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx Xxxxxxx xx Xxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxxxx xxx xxxxx xxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxx xx xxxxxxxx xxxxx. "Xxx xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xx xxxxx Xxxxx xxxxxxxxx, xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx" xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.
XXXXXXXXX: Xxxxxxxxxxx xxx xxx XXXxXxxxxxxxxxxx xxxx xxxx Xxxxxx, xxxxx Xxxxxx xxx Xxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxx. Xxxx Xxx xxxxxxx xxx xxxxxxx Xxxx Xxxxxxxxxxxxxxxxxxx xx xx x xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxxx Xxxxx xxxx xxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXxXX xxxx X. xxxx.
Xxxxxxxxxxxx xxx xxxxx, xxxx xxx Xxxxxx xx xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxx, xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxx, xxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxx xxxx Xxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xx Xxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx.
12. Eigene Einkünfte und Bezüge des Kindes
Xxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxxxxx Xxxxx, xx xxx xx xxxxxxx Xxxxx Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxx. Xxxx xxxxxxx xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx xx Xxx. x Xxxx xxx XXxX xxxxx.
Xxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx, xxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxx xx xxxxxxx Xxxxx xxxxxxx xxx, xxxxxxx xx xx xxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxx Xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx. Xx Xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxx xxxxxxxx, xx xxx xx xxxxxxx Xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.
Xxx Xxxxxxxxxxx xxxxxxxx: Xxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx |
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxx: Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx.
13. Die Ländergruppeneinteilung
Xxxx Xxxxxx, xxx xxxxxxx xx Xxxxxxx xxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xx xxx xxxx xxxxxx Xxxxxxx xxxx Xxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xx Xxxx xx xxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxx xxxx.
Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx:
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14. Aktuell: Drei-Monats-Frist bei Zuzug nach Deutschland kippt wohl
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15. AKTUELL: Versetzung oder Entsendung eines Elternteils ins Ausland
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