Volljährige Kinder, die eine Berufsausbildung absolvieren oder einen Freiwilligendienst leisten, werden steuerlich berücksichtigt, ohne dass es auf die Höhe ihres Einkommens ankommt. Damit wird die Einkommensteuererklärung für die Eltern deutlich einfacher, und mehr Eltern bekommen wieder Kindergeld oder die Steuerfreibeträge für ihre Kinder.

1. Wann werden volljährige Kinder steuerlich berücksichtigt?

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a) Bis 2011 Einkommensprüfung erforderlich

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b) Seit 2012 keine Einkommensprüfung mehr erforderlich

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c) Verheiratete Kinder: Kindergeld unabhängig vom Einkommen des Ehegatten

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d) Unverheiratete Tochter mit unehelichem Kind: Unterhaltsanspruch ohne Bedeutung

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2. Kinder in Berufsausbildung: Erstausbildung und Erststudium

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a) Was genau gilt als Erstausbildung?

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b) Was genau gilt als Erststudium?

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c) Wann ist die Erstausbildung abgeschlossen?

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d) Was ist eine 'richtige' Erstausbildung für den Werbungskostenabzug

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3. Kinder in Berufsausbildung: Mehraktige Ausbildung

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a) Bachelor- und Masterstudiengänge

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b) Duales Studium

Xxx xxxxx Xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxx xxx xxx XXX xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxx. Xxxx xxxxxxx xxx xxxxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxx xxxxx xxx Xxxxxxx xx Xxxxxxx xxx. Xxx Xxxxx xxx xxx, xx xxx Xxxxxx xx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx.

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c) Mehrere Ausbildungen als einheitliche Erstausbildung

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Xxxxxxxx:

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d) Mehraktige Ausbildung auch bei berufsbegleitendem Studium von nur 5 Wochenstunden?

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e)Studium nach Berufstätigkeit: Keine einheitliche Erstausbildung

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  • Xxxx xxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxxx Xxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxx, xxxx xxx Xxxx xxxxxxxx xxx xxxxx xxxx xxxxx xxxx xxx xx Xxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxx xXxxxxxxxx xxx xxx XXXx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx x Xxxxxx xxxx xx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx.
  • Xxxx xxx xxx Xxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxx. xxxxxxxxxx Xxxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx xx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxx.

f) Berufsbegleitendes Studium oder weitere Ausbildung bilden nicht die Haupttätigkeit

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  • Xxx Xxxx: Xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxx Xxxxxxxx xx Xxxx. Xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xx Xxxxx xxx. Xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxxxx xxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxxxx xxx xxxxxxxxx xxxx xx Xxxxxxx xxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx. Xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxx, xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxx xXXx xxx xxx xxxxxxx xxxxxxxxxxx Xxxxx xxxx xxxxx. Xxxxxxxxx xxxxxxxx xxx Xxxxxx xxxx xxx xxx XXX.
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Xxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxxxx, xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx, xxx xxxxx xxxx Xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxx Xxx.

  • Xxx Xxxx: Xxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxx xxxxxxx xx Xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xx Xxxxxxxxxx xxxx xx xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx XXX xxxx, xxxxxxxxx xx xx Xxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx XXXxXxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxx xxx Xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxxx xxxxx xxxxxxxxx xxx xxxx xxxx xxxxx xx Xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.
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XXXXXXX xxx xxx XXX xxx xxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxxx x xxxx xxxxxx xxxx xxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxxxxxxxxxxx xxxxxx, xxxx xxxxx xxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx "xxx xxxxx xxx Xxxxx" xxxxxxxxx xxxxxx, xxx Xxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, XXX X xxxxx, XXX X xxxx, XXX X xxxxx, XXX X xxxxxx.xxxxxxXxxxxx Xxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxx xxxxx xxxxxxx:

  • Xxxx x: Xxx Xxxx xxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxx xxx xx xx Xxxxxxxx xxx xxx Xxxx xxxxxx, xxx xxx xx xxx Xxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxxx Xxxxxx xxxx Xxxx xxx "Xxxxxxxxxxxxxx" xxxx xxx Xxxx xx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx. Xxx XXX xxx xxxx xxxxx xxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xx xxxxxxxx xxxxxxx, xxxx xx xxx Xxxxxxxxxx xxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx xxx. Xxx Xxxxx xxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx.
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XXXXXXX xxx xxx XXX xxxxxxxxxx xxxxxxx Xxxxxx xxxxxxxxxxx. Xxxxxx xx xxxx Xxxxxxxx xxxx xx xx xxx Xxxxxxxxxx xxxx Xxxxxxxx, xxx xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx XXXxXxxxxxx xxx xx.x.xxxx, XXX X xxxxx x. XXX X xxxxxx. Xx xxxxx xxxxx Xxxxxxx xxxx xx xx xxx Xxxxxxxxxx xxxx Xxxxxx, xxx xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx. xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XXX X xxxxx, XXX X xxxxx, XXX X xxxxx, XXX X xxxxx x. XXX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx. Xxx xxx xxxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxx, xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx "Xxxxxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxx" xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

Xxxx Xxxxxx xxxx xxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx, xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx XXX xxx xxxx xxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xx xxxxxxxx xxxx xxxx, xxxx xxx Xxxxxx xxxxxxx xxxxxxxx xx Xxxxxxxx xxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxx xxxxx xx Xxxxxxxxxxx xxxxxxx.

Xxxx xxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxx Xxxxxxxx xx xxxxxxxxx, xxx xx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxxxx xxxxxxx:

  • Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xxxxxx: Xxx xxxxxxxxx, xxxx xxxx xxx Xxxx xxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx xxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxxxxxxxxxx xx Xxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxx. Xx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx xxxx. Xxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx xx xxxxx xx.
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  • Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxx. Xx xxxxx xx xxxxx xxx xxxxxxxxxx xx, xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx.

g) Prüfschema

Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx xxxxxxxx. Xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx xxx Xxxxx, xx Xxxxxxxxxx xx xxxxxxxxx xxx, xxxxxxxxxxxx:

  1. Xxxxxxx xx xxxx xx xxxx Xxxxxxxxxx xxxx xx xxx Xxxxxxx, xxx xxx xxx xxxxxx Xxxxxxxxxx xxxxxxxx Xxxxx xx: xxxxxx xxx x. Xxxxx xxxx, xxxxxxx xx xxxx xxxxxxxxx xx xxxx xxxxxx "Xxxxxxxxxxxx": Xxxxxxxxxx xxxx xxx xxxxxxxx, xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx xxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxx xxxx.

  2. Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxx xx: xxxxxx xxx x. Xxxxx xxxx: Xxxxxxxxxx xxxx xxx xxxxxxxx, xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx xxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxx xxxx.

    Xxxxxxx: Xxxx xxxx Xxxx xxxx Xxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx.X. xxxxx Xxxxxxxxxxxx xxxx xxxxxxx Xxxxxx xxxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxx xx.X. xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxx xxxx xxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xXXX xx.xx.xxx, XXX X xxxxxx.

  3. Xxxxx xxx Xxxx xxx Xxxxxxxxxxxxx, xxx xx xxxx xxx xxxxxx Xxxxxxxxx xxxxxxx xxx, xxxxxxx xxxx xxxxx Xxxxx, xxx xx xxx xxxx xxxxxxxxxxxx xxxxxxxx Xxxxx xx: Xx xxxxxx xxxxxx xxxxxx xxx, xxxx xxx xxxxxxx Xxxxxxxxxx xxxxx xxxx Xxxx xxxxx "Xxxxxxxxxxxxxxxx" xxx. Xxxxx: Xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxx xxxxxxxx, xx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxx xxx. Xxxxx xxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxx, xx xxx xxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxx. Xx xxx xxxx xx xxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxx x xxxxxxxxxxx.

    Xxxxxxxxx:


    Xxxx x.X. xxx Xxxxxxx xxxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxx xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxx xxxx xxxxx xxxxxx Xxxxxxxxx xxxxxxxxxx Xxxxxx xx, xxxx xxxx Xxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxx xxx. Xxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxx XXX xxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxxx. Xxxxx xxx Xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx, xxx xxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxx xx.X. Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxx xx Xxxxxxx xxxx xxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx.X. xxx xxxxx Xxxxxxxx, xxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx Xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxx xxxxxxx x Xxxxxxxxxxxxxxxx xxx Xxxxx xxxxx, xxxx xxx xxxx xxxx xx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx.

  4. Xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxxxxxxxxxxxxx Xxxxx xx: Xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx x xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxx. Xxxxx xxxx: Xxx Xxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx x xxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xx Xxxxxxxxxxx.

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Xxx xxxxx Xxxxxxx xxxxxx xxx xx xxxxxx Xxxxxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx.

h) Bundeswehr: Verwendungsbezogene Lehrgänge

Xxxxxx, xxx xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxx, xxxxxxx xxxx xxxx xx Xxxxxxxxxxxxxxxx xxxx x xxx xxx Xxxxx, xxxx xxx Xxxxxx xxx xxx xx. Xxxxxxxxxx xxx Xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx. Xxxxx xxx xx Xxxxxx xxxxx xxx XXX xxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx. Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx. Xxxxxxxx xxx xxxxx xxxxxx xxx Xxxxx, xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx.

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4. Kinder in Berufsausbildung: Zweitausbildung

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a) Erwerbstätigkeit von höchstens 20 Wochenstunden

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xxx Xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xx,xx Xxxxxxx x xxx xxxx xx Xxxxxxx xxx x Xxxxxxxx!x x xxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx. Xxxx xxxxx xxx xxxXxxxxxxxXxxxxx xx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx, xxxx xxxxx xx xxxxx xxx xxxx xxxx Xxxx xxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xx. Xxxx xxx xxxxx xxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxx Xxxxxxxxx xxxx xxxxx xxxxx xxxxxxxx. Xxx Xxxxxx xxxxxx xxxxx xx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xxx.

Xxx Xxxx: Xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxx xx x. Xxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxxx xx xx xxx Xxx xxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx,xx Xxxxxxx. Xxxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xx,xx Xxxxxxx. Xxx xxxx x Xxxxxxx xxx Xxxxx xx xxxx!

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Xxx xx xxxxxx xxx Xxxxxxxxxxx:

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Vorübergehende Ausweitung der Erwerbstätigkeit auf mehr als 20 Wochenstunden

Xxxxx xxx Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx xx Xxxxxxxxxxxxx xxxxxxx, xxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxx xxx xx Xxxxxxxxxxxxx xxxxxxxxxxxxxx x x.x. xxxx xxxxxxxxxx x Xxxxxx x xx xxx Xxxxxxxxxxxxxx xxx xxxx xxx xx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx Xxxxxxxxx:

  • Xxx Xxxxxxxxxx xxx xxxx xxxxxxxxxxxx, xxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xXxxxxxxxxx, xxxxxxxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx xxx xx Xxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, Xx. xxx.
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Xxxxxxxx:
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Xxxxx xxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxx:
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xxx Xxxxxx x xx Xxx.x x xx Xxxxxx x xx Xxx.x x xx Xxxxxx x xx Xxx.x

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x xx Xxxxxxx

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Xxxxxxxx x:
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Xxxxxxxx x: Xxxxxx Xxxxxx xx xxx x.xx.xxxx xxxxx xx Xxxxxxx xxxxxx xx Xxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xx Xxxxxxx. Xxxx xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xXxxxxx, Xxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx.
Xxxxxxxx:
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Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xx Xxxxxxx. Xxx xxxxxx Xxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxx Xxxx xxx Xxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xx xx Xxx. x Xxxx x xxx x XXxXx.

XXXXXXXXX: Xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx xxxxxxxxxx xxx xxxxxxxxxx x Xxxxxx xxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxxxx "Xxxxxxxxxxx" xxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx, xxxx xxx xxxxx Xxxxxxx xxxxxxxxxx xxxxxx xxx xxx xxxx xxx Xxxxxxxxx xxx. Xxxxxxxx Xxxxxxx: Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxx x xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx XXX x xxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxxx xx.

Monatsprinzip

Xxx xxx Xxxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxxx, xxxx xx xxx xxxxxxxxxx Xxxxx xxxxxxxxxx xx xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxx Xxxx, xxxxxxx xxxx xxxxxx Xxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx.

Xxx xxx Xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxxxxxxx xx Xxxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxx Xxxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxx, xx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxx xxxxxxx.

Xxxxxxxx:
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Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxx xxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxx xx Xxxxxxxxxxxxx xxxxxxx. Xxxxxxxxx xxxx xxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xx xxx xxxxxxxxxx xx xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx x xxxx "xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx" x xxxxxxxxxx xxxxx, xxxxx xxxx xxx Xxxxxx Xxxxxx xxx Xxxx xxxx. Xxxx xxx Xxxxxx Xxxxxx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxxxxxxxx xxxxxxxx.

b) Ausbildungsdienstverhältnis

Xxx Xxxx xxxx xxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx xx. Xxxxxxxxxx xxxxxxxxxxx xxx xxx xxxXxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx, xxxxxx xxxxx Xxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxxxxx xx xxx

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XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx, x.X. xxxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx.

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Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxx xxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxxxxx, xxxx xx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxx.

Xx Xxxxxxxxxx xxxxxx xxxxxx xxxxx xxx xxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxx, xxxxx xxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx, xxxxx xxxx xxxxx xxx Xxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxxx, xx Xxxxxxxxxxx xxxxx. Xxx Xxxxxxxxx, xxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx x.x. xx Xxxxxxxx:
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Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xxxxx, xxxx xxx Xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx, xxxx xxx xxxxx xxxxxxxx xxxx xxx Xxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

c) Geringfügige Beschäftigung (Minijob)

Xxx Xxxx xxxx xxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx xx. Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xx xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx.

Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxx xxx xxx xxx XXX xx Xxxxx. Xxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxxxxx xxxxxxxxx xxxxx xxxx xxx xxx XXX xxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxx xxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxx xxx XXX xxx xxxxxxxxxx xxx xxxx Xxxxx xxx xxxxxxxxxx x Xxxxxxx xxxx xx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx, xxxxxxx xx xxxx xxxxx xx xxxx xxxxxxxxxxxxx, xxxxxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx xxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx

d) Kurzfristige Beschäftigung (Aushilfsjob)

Xxx Xxxx xxxx xxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx xx. Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxx xxxxxx xxxxx Xxxxx.

Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxx x Xxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxx xxx x Xxx. x Xx. x XXX XXx. Xxx XxxxxXxxxxxxXxxxxxxx xxxx xxx xxxxxxxxx Xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx x Xxxxx xxx Xxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxx xxx x Xxxxx xxx Xxxxx xxx xxx Xxxxxxxxxx xxx xx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx.

XXX XXXXXXX: Xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx x xxxxxxxxxxxxx, xxx xxxx xxxxxx xxx x xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxxx x xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx XXX x xxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx XXX xx Xxxxx xxxxxxxxxxxxxx xxxx, xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx "xxxxxxxxxxx" xxx xxxx xxxxx "xxxxxxxxxxxx". Xxx Xxxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx "xxxxxxxxxxxx" xxxxxxxxxxx.

Xxxxxx xxx Xxxxxxx xxx x Xxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxx xx xxx xxxxxxxxx Xxxxx xxxxx xxxx xxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx, xxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx.

xxxx xxx Xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx, xxxxxx xxx Xxxxxx xxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx x Xxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxx, xxxxxxx xx xxxx xx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx

5. Kinder in der Übergangszeit

Xxx Xxxx xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx xxx xxx xx. Xxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx xxx xx xxxx Xxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx.

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

Xxxxxxxx:
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XXXXXXXXX: Xxxxxx xxx xxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx x Xxxxxx, xxxx xxx Xxxx xxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxx: Xx xxxxxx Xxxx xxxxxx xxxx xxxx xxx Xxxxxxxx, xxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxx "xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxxxx xxxx" xxx xx Xxx. x Xx. xx XXxXx. Xxxx xxxx xxxxxxx Xxx xxxxxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxxx Xxxxxxxxxxxxxxxx.

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  • Xxx Xxxx: Xxx Xxxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx, xxx xxxx xxxxxxx xxxxxxxxxxxxx Xxxx xxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxx xxxxxxxxxxx xxxxxxxx xxx Xxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxx. Xxxx Xxxxxxxxxx xxx xxxxxx xxx xxxxx "Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx". Xx xxxx xxxxxxx xxxx xxx Xxxx xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xx xxx Xxxxxxxxx xxxx xx xxx xxxx xxx Xxxxxxx xxxx xxx Xxxx Xxxxxxxxx xxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx. Xxx Xxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxx, xxx xxx xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx. Xxx xxx Xxxxxxxxxx xxxxxxx xx xxxx xxxxxxxxx xx xxx xxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxx x xx xxx Xxxxxxxxxxxxx.
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6. Kinder in der Wartezeit

Xxx Xxxx xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xx "xxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxxxx xxxx" xxx xx Xxx. x Xx. xx XXxXx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxx, Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx Xxxxxx xxx.x xxxxxxxxxxxxx xxxx xxxx xxxxxxx xxxx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxxx Xxxxxxxxxxxxxxxx.

7. Kinder im Freiwilligendienst

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Xxxxxxx Xxxxxxxxxxxxx:

8. Arbeitslose Kinder

Xxxxxxxxxxx Xxxxxx xxxxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx x xxxx xxx xxx xx. Xxxxxxxxxx x xxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx xxx xxxxx Xxxxxxx xxxx Xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx xx Xxx. x Xx. x XXxXx.

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9. Behinderte Kinder

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10. Unterhalt und Ausbildung: Wann der Ausbildungsunterhalt Grenzen hat

Xxxxxxx xx xxxx Xxx. x XXX xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxx, xx xxx xxx Xxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxx xxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxx xx xxxxxx xxxxxxxxxx xxx xxxx xx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx. Xxx xxxxxx Xxxxxxx xxxxxx xxxxx "Xxxxxxxxxx" xxxxxxxxxx xxxxxxxx xxxxx: Xxx Xxxx xxxxxxx xxx Xxxxxxxxx xxx xxxxx xxx Xxxxxx, xxxxxxxxxxxxx xxxxxxxxxx xx xxxx xxxxxxxxxx Xxxxxxxxxx xXxxxxx xxx xxxxxxxxxxxx xxxx xxxxxx, xxx Xxxxxxx xx xxxxxxxx. Xxx xxxx xxx xxx. XxxxxxxXxxxxxXxxxxxxxXxxxxx.

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11. Gesetzliche Grundlage

§ 32 EStG - Kinder

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