Für Kinder, die auf Dauer im Ausland leben, haben Sie ebenfalls Anspruch auf die steuerlichen Kinderfreibeträge. In vielen Fällen erhalten Sie für das Kind auch Kindergeld. Dann prüft das Finanzamt in der Einkommensteuerveranlagung im Rahmen der sog. Günstigerprüfung, ob Kindergeld oder die Kinderfreibeträge für Sie günstiger sind. Außerdem können Sie Anspruch auf weitere kindbedingte Steuervergünstigungen haben.

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 schließt deutsches Kindergeld nicht aus

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3. Kinderfreibetrag und BEA-Freibetrag

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4. Der Kinderfreibetrag und BEA-Freibetrag beim Lohnsteuerabzug

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a) Wenn Sie für das Kind Anspruch auf Kindergeld haben

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b) Falls Sie für das Kind keinen Anspruch auf Kindergeld haben

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c) Falls Sie Ihren Wohnsitz im Ausland haben

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Grenzpendler

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Diplomaten, Auslandslehrer u. Ä.

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5. Kinderbetreuungskosten

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Xx xxxxxx xxxxxx Xxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx, xxxx xxxx xxxx Xxxxxxx xxxxxxxx. Xxxx xxxxx Xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx .

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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 .

6. 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.

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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.

7. 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. Xxxx xxxx xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx 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.

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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.

8. 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,
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Xxx xxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxxx xxxx xx Xxxxxxxx, xxxx Xxx Xxxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxx 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.

9. Entlastungsbetrag für Alleinerziehende

Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx 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.

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Xxx Xxxxxxxxxxxxxxxxx xxxxx x xx xxxx x 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.
  • Xx xxxx xxxx xxxx xxx Xxxx, xxx xxx Xxxxxxxx xxxxxxx, 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.

10. 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 xxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx xx XXXxXxxxxxxxxx xxxx xxx XXxXxxxxxxxxxxxxxx xxxxx Xxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxx.
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XXXXXXXXX: Xxxxxxxxxxx xxx xxx xxxxx 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.

11. Eigene Einkünfte und Bezüge des Kindes

Xxx xxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxxxxx Xxxxx, xx xxx xx xxxxxxx Xxxxx Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxx:

  • Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx Xxx xxxx xxxxxxxxxxxx Xxxxxx xxx xxxx, xxxx xxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx, xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

Xxxxxxxxxxxx Xxxxxx xxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxx xxxxxx xxxx xxx x.xxx XXX xx Xxxx xxxx xxxx: x.xxx XXXx. Xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx xx x XXX xxxxxxxxxxxxxx, xxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xXxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx

  • xx xxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxx xxxxxxxxx,
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Xxx xxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxx, xxx xx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx xxx xxxxx xx Xxxx xxxxxx, xx Xxxx xxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx, xxx xxxx Xxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxx.

Xx xxxx 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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12. 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.

Xx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxxxxxxx, xxx xxxx xx xxx, xxxx xxxx xxxx Xxxxxxx. Xxxx xxxxx Xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

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13. Aktuell: Drei-Monats-Frist bei Zuzug nach Deutschland

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.

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