Abfindungen und Veräußerungsgewinne werden nach der Fünftelregelung gemäß § 34 EStG ermäßigt besteuert. Da die Steuerermäßigung allerdings sehr bescheiden ist und bei höheren Einnahmen gegen Null geht, fällt für diese Einkünfte ein erklecklicher Betrag an Kirchensteuer an. In diesem Fall aber gibt's eine ganz besondere Vergünstigung, die von den Kirchen nicht "an die große Glocke" gehängt wird.

Xxx Xxxx xxxx xxxx Xxxxxxxx xxxxxx x

xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx.

1. Beschluss der katholischen und evangelischen Kirche

Xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx xxxx xxxxx xxxx Xxxxxxxxxx xxxxxxx xxxxxxxx. Xx xxxxxx xxxxxxxx Xxxx xxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxxxx xxx, xx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxx xxxx xxx xxxxxxxx Xxxxxxxxx xxxxx Xxxx. Xxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxx xxxx Xxxxxxxxxxxxx xx.

Xxx xxxxxxx xx Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx XxxxxXxxxxx xxx Xxxxxxxxxxxxx xxxxxxx, xxx xxx xxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxx xxxxxx, xxx Xxxxxxxxxxxxx xx xx x xx xxxxxxxxxx x xx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx xxxx.

XXXXXXX: Xxxxxx xxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx, xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx.

Xx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxx xx xxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxx xxxxxxx xxx xXX Xxxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxxx:

  • Xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxx "Xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx" xx xx.x. x x.x.xxxx xx Xxxxxxxx xxx Xxxxxxxxx xxxxxxx, xxxx "xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xx XXxX xxx Xxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxx xxx xxx xx xx x xxxxxxx xxxxxx xxxx".
  • Xxxxxx xxxxx xxx Xxxxxxx xxxxxx Xxxxx xx x.xx. Xxx xxxx xx Xxxxxxxxxxx xxxxxxxxx xxx xxxx xxx xxxxx xxxxxxxxxxxx: "Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxx xxx, xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xx x xx xxxxxxxxxx."

Xxxxxx Xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xxx x, xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxx xx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxx. Xxxxxx xxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XX xxxxxxxxxxx.

XXXXXXXXX: Xxxx Xxx xx xxxxxxxxxxx Xxxx xxxx xx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxxxx, xxxxxxx Xxx xxxx Xxxxxx xxx Xxxxxx xxxxx xxxxxxxxx Xxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx Xxxxx Xxxxxxxx xxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx. Xxxxxxx Xxx xxx Xxxxxx xxxxx xxx Xxxxxxxxx. Xxxxxxxxxx Xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxxxxxxxx, xx xx x xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxx Xxx xxxx Xxxxx Xxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx. Xxx xx xxxxxxxxx Xxxx xxxx Xxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxx xx xxxxxxxxx Xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx.

XXXXXXX:
Xxxx xxxxxx Xxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xXXXx.

2. Steuerersparnis im Rahmen der Steuerveranlagung

Xxx Xxxxxxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxxxx xxxx x xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx x xxx xx xx,xx x xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxx xxxx xxx xxxx xxx xx xx x xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxxxx x xxxxxxxxxxxx x xxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxXxxxxx xxxxxxxxxx, xxx xxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxx x xxxx xxxx xx xxxxx xxxxxxxxxxxxxxxx xxx x xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XX xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx. Xxx xxxxxxx xxxxxxx Xxx xxxx xxx "xxxxxx xxxxxxxxxxx" Xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx XXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxx xxxx xxx xxx XXX xxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxxxxx xx xxxx xx xxxx xxx. Xxxxxxxxxxxxxxxxxxxx xXXX Xxxxxxxxx xxx x.x.xxxx, X xxxx X x x x Xx XX x.xxx.

3. Verweigerung des Kirchensteuererlasses

Xxxx xxxx xx xxxxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxx xxxx, xx xxxxxxx xx xxxx xxxxxxx xxxxx xxxxxxxxx xx xxxx Xxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxxx xxx xxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx, xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxxxx. Xxxxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxx xxxx xx xxxxx Xxxxxxxxxxxx xxxxxx xxxx, xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx "Xxxxxxxxxxxxxxxxxx" xxxxxxxxx. Xxxxxxxxxxxxxxx xxxxxx xxx xx xxx xxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxx xxxxxx xxxxxxx, "xxxx xxxxx Xxxxxxxxxx xxxx Xxxx xxx xxxxxxxxx Xxxxxx xxxxxxxx xxxxx."

Xxx Xxxxxxxxxxxxxxx xxx xx xxxxx Xxxx xx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxx, xxx Xxxxxxxxxxxxx xxxxxxxxx xx xxxxxxxx. Xx xxx xxxxx xxxxxxxx xxxxxxxx, xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxxx xxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxxxxx XXXxXxxxxx xxx xxxx xxxx xxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxx xxxxxxxx xxxxxx, xxxxxxx xx xxxxxxxxxx xx xxxxxx Xxxxxxxxxxxx xxxxxxxx xxx. Xxx Xxxxx xxx, xxxx xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xx XxxxxxxxxxXxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxx xxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx. Xxxx xxx xxxxxxxxxxxxxx xxx Xxxx xxxx xxxxxxxxx xxx xxx Xxxxx!

XXXXXXXXX: Xx Xxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx: Xxxx xxxxxxxx xxx, xxxx Xxx xx xxxxxxxxx Xxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxxx Xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxxxx Xxx xxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx, xx Xxx xxx xxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx.
Xxxx Xxxxx xxxx xxxxxxxx Xxxxxx xxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxx. Xxxxxxx xxx, xxxx xxxxxx Xxxxxxxx xxxxxxxxx xx Xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxx xx Xxxx xxx Xxxxxxx xxxxxxx Xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx. Xx Xxxx xxxx xxx Xxxxxxx xxxxxxxx Xxx xxxxxxxx xxxxx Xxxxxxxx xx xxx Xxxxxx xxxxxxx.

4. Kirchensteuererlass nicht 30 %, sondern 50 %

Xxx Xxxxxxxxxxxxxxxx xxx xxx xx xxxxx XxxxxxxxxxxxxxXxxxxx xxx xx x xxxxxx, xxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxxxx xxx: "Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xxxx x XXxX xxxx xxxx Xxxxxxxxxxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxx xx x xxxxxxxx xxxxxx".

Xxxx Xxxxxxxxxx xxx XX Xxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxx. x Xxx. x Xxxxxxxxxxx, xx xx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx xxxxxxxx. Xxxxxx xxx xxx "xxxxxxx" Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx, xx xxx xxxx "xxx xxxxx xxx. Xxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxxxxx, xxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xxx, xxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx" xXX Xxxxx xxx xx.xx.xxxx, x X xxxxxxx.
Xxxxxx Xxxxxx xxx xxxxxxxxxxxxxx. Xxx xxx xxx Xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxx XXX xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, X X xxxxxx.

5. Kirchensteuer-Erlass auch nach Kirchenaustritt?

Xxxxxxxxxx xxxx xxxxxx xxx xxx xxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxx xx xxxxxxxxxxxx, xxx xxx Xxxxxx xxxxxxxxxxx. Xxx xxxxxx Xxxx xxxxxxx Xxx xxxxxxxxx Xxxxxxxxx xxxxxxxx:

  • Xxx xxxx Xxx xxx xxx Xxxx, xx xxx Xxx xxx Xxxxxxxxx xxxxxxxx, xxx xxx Xxxxxx xxxxxxxxx, xxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xx. Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxx Xxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xXXxxxXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxx Xxx xxxxxx xx xxxxxxxxx Xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxx xxxxxxxxx, xxx xxxx xxxxxx Xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx x xxx xxxxx xxxx xxxx xxx Xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxxxx Xxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxx. Xxxx xxxxxx xxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx, xx xxx Xxxxxxxxx xxxxxxxx, xxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxx, xxxx Xxx xxxx Xxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx Xxxxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxx Xxxxxxx, xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, xxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxx, XXxXx. xxxx XX X. xxxx XXxxxXxXxxxxx xxx xx.x.xxxx, x X xx.xx, XXX xxxx X. xxxxx.

Xxxxxxxx:
Xxxx Xxxxxx, xxx xx xx.x. xxx xxx Xxxxxx xx Xxxxxx xxxxxxxxxxx xxx, xxxxxxx xx Xxxxxxxx xxxx xxxx Xxxxxxxx xxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxx xx Xxxxx xxx xx.xxx XXX. Xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx.xxx XXX, xxx xxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx xxx.xxx XXX. Xxxxx Xxxx xxxxxxx xxxxxxxxx xxx Xxxxxx xx.

Xxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx

Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx

Xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx x Xxxx xxxxxx

Xxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xx xx

xxx.xxx XXX

xx.xxx XXX

xx.xxx XXX

x.xxx XXX

Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx xxx, xxxx xxx Xxxxxx xx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx x xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx. "Xx Xxxxxxxxxxxxx xxxxxx Xxx xxxxxxx xxxx xxxx xxx, xxx XX xxx Xxxxxxxxxxxx, xxx. xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx, xxx xxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxx" xxx XX XxxxxxXxxxxxxxxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx.

XXXXXXXXX: Xxxxxxx Xxx xxxx xx Xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xx xxx xx xxxxxx: "Xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx" xXXxxxXxXxxxxx xxx xx.x.xxxx, x X xx.xxx. Xxx xxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxx.

XXXX xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx, xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxx, xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xx xxxxxxxx. Xx xxxxxx Xxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxxxxx xxxxxx, xxxxxxx xxx Xxxxxxx xxxxxx xxxxxxxxxx Xxxxx, xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx xXXxxxXxXxxxxx xxx xx.x.xxxx, x X xx.xxx xxxxx XXX Xxxxxxx, x X xxxxxxxx.XXXx.

Xxx xxxxxx xxxxxxxxxxxxx Xxxxxx xxxxx xxxx xxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx x xx xxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xx xxx xxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xx xxxxxxxx, xxxxx xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx "Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx" xxxxxx xXxxxX Xxxxxxxx xxx xx.x.xxxx, xX xxxxxx.XXx.

Xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxx xxx Xxxxxx xxxxxxxxx xxxxx, xxxxx xxxxxxxxx xxxxxxxx xxxx. Xx xxxxx xxxx xxx Xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xXxxxXX Xxxxxx xxx xx.xx.xxxx, x X xxxxxxx.Xx.

XXXXXXXXX: Xxxx Xxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx, x. X. xxx xxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxx, xxxxxxx Xxx xxxxx xxxxxxxxxx xxxxxxxxxxx x xxx xxxx xxxxx xx Xxxx xxx xxx xxxxxxxxxx Xxxxxxxx!x x xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxx xxxxx XxxxxxxxxxxxxxXxxxxxxx xxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx, xxxxxxx Xxx xxxxxxxxxxx, xx Xxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xx Xxx xxx Xxxxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxx, xx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxxxxxx xxxxxx. Xxxx xxx xxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

6. Veröffentlichungen

Pressemitteilung der EKHN Nr. 75/04 vom 22.12.2004

Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx

Xxxxxxxxxxxx Xxxxxx xx Xxxxxx xxx Xxxxxx xXXXXx xxxx xxx Xxxxx xxx Xxxxxx xxx xxxxxxxxxx XXXXxXxxxxxxxxxxxxxxxx xx.

Xxxxxxxxxxxx x Xxxxxxxxx, xx. Xxxxxxxx xxxx.

Xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx XXXX xx xxxxxx Xxxxx xxxx Xxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxx xx Xxxxxx xxx Xxxxxx xXXXXx xxxxxxxxxx. Xxxxx xxxxxxxxxxxx xxx xxxx, xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx xxxxxxxxxx. Xxx xxxxx Xxxxxxxxx xxxx xxxxxxxx xxxxxx xxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx xx xx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx.

Xxx XXXX xxxxxxxxxx xxxxx xxx xx Xxxx xxx XXXXxXxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxx xxx Xxxxxx xxxxxxxx, xx xxx xxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx. Xxxxxx xxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx XXXX Xxxxx Xxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxxx xxxxxx Xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxx. Xxxxxxxxx xxxxxx xxx XXXX xxxxx Xxxxxxxxxxxx xxxx xxxxx xxx xxx, xxxxxxx xxxx xx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx XXXX xxx xxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxx xxxxxx xx xxxxxxxxx.

Meldung aus der Süddeutschen Zeitung vom 23.2.2003

Xxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxx Xxxx xxx Xxxxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxx Xxxxx, Xxxxxxxxxxxx, xxxxx Xxx xxxxxxxxx, xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxx xx xxxx xxxxxxx Xxxxxxxxx xxxxxxxx, xxxxxxxxxx Xxxxx. Xxx Xxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx. Xxxxxxxxxxx, xxx xxx Xxxxxx xxxx xxxxxxx, xxxxxx xxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx.

7. Aktuelle Entwicklung

Xxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx, xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxx xxxxxxxx xxxxxxx, xxx xx Xxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx.xxxxxxxxxxxxxxx.xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx: "Xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx xx xxx Xxxxx xxxxxxxx, xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxx xx Xxxxxx x Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx xxx xx xx Xxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xx Xx. x Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxx. Xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx."