Kinder im Ausland

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

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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 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 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.

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.

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:

• Xxxxxxxxxxxxxxxx,
• XXXxXxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxx,
• Xxxxxxxxxxxxxxxxxxxxxxx,
• Xxxxxxxxxxxxxxxxxxxxx,
• Xxxxxxxxxxxxxxxxxxxxxx,
• xxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxx xx Xxxxxxx xxxxxxxx Xxxx.

14. Aktuell: Drei-Monats-Frist bei Zuzug nach Deutschland kippt wohl

Xx xx.x.xxxx xxx xxx Xxxxxxxxx xxx "Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx. Xx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx, xx Xxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxx. Xxx xxxx Xxxxxxxxxxx xxxxxxxxxx XXxXxxxxxxxxxxx xxx Xxxxxxx xxxx xx xxxxxxxx xx xxx xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxx xxx XxxxxxxxxxxXxxxxxxxxxxx, xxxxxxxxxxxxxx, xxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx, xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxx, xxxxx xxxxxxx xxxxxxxx xxx xxxxxx xxxx Xxxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxx, xxxx xx xxxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xXxXXxXxxxxx xxx x.x.xxxx, Xxxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxx Xxxxxx xxx Xxxxxxx xxxx xxxxx xxxxxxxxx, xx xxx xx xxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxx xxx. Xxx Xxxxxxx xxx XxXX xxxxxx xxxxx Xxxxxxxxx xxxx xxxxxxxxxxx.
• Xxxxx Xxxxxxxxxxxxx, xxxx xxxx xx xxxxxxxxxxxxxx xxxxx xxxxx xxx, xxxx xxx Xxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx xxx xx xxxx Xxxxxxx xxx, xxxxxxx xx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxx xxxxxx Xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxx xx xxx xxxxxx xxxx Xxxxxxx xxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx. Xx xxxxx xxxxxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx. Xx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxx, xxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx, xxxx xx xxxxxxxx xxx xxxxxxxxxx xxxxxx xxxx Xxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxxx xxxxx.

15. AKTUELL: Versetzung oder Entsendung eines Elternteils ins Ausland

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