Unterhalt: Wer kann steuerbegünstigt unterstützt werden?

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1. Die Grundsätze des Abzugs von Unterhaltsleistungen

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2. Ehegatte in intakter Ehe

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3. Geschiedener oder getrennt lebender Ehegatte

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4. Kinder

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a) Unterhalt an verheiratete Kinder

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b) Unterhalt an verheiratete Kinder / Schwiegerkinder mit eigenen Kindern

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c) Unterhalt an geschiedenes Kind

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d) Unterhalt an Sohn/Tochter mit Lebensgefährten/-in

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e) Wann das Kind bedürftig ist

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Wenn das Kind in Deutschland lebt

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Wenn das Kind im Ausland lebt

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• xxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxx,
• Xxxxxxxxxxxxxxxx.

XXXXXXX: Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxx xxx.

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.

Xxx Xxxxx xxxx xxx Xxxxxx xxx, xx xxxx xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xx xxxx Xxx. x XXX xxxxxxxxx xxx xxx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxxx x xxx Xxxxx x xxxxxxxxxx xxxx, xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx xxx Xxxxx xxxx xxx Xxxxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxx xxx Xxxxx xxxxx xxxx xxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXX XX xxxxxxx.

• Xxx XXX xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxx xxxx xxxx, xxxx xxx Xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxx xXxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xXxxxxx xxxxxxxxxx xxx xxx xxxx xxxx xxxxxx xx xxxxx Xxxxxxx xxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxxxxxxxx.
• Xxx xxx xx xxxx Xxx. x XXX xxxxxxxx Xxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx: Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxx xxx xxxxxxxxx Xxxx xxxxxxxxxxx xxx xx xxxxxxx, xxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxx.
• Xxxx xxxxx Xxxxxxxxxxxx, xx xxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxx. Xxxxxxxxxxx xxx, xx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx. Xxxx xxxx xxxxx xxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx, xxxxxxx xxxx xxxxx, xx xxx xxxxxxxxx xxx xxxxx xxxxxxx xxxxxxx, xxxx xxx Xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxx xx xxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxx. Xxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxx xx Xxxxxxxx xxxxxx, xx xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx.
• Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxx xxxxxxxx, xx xxx xx xxxxx xxxx xxxxx xxxxxxx xxxx, xx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxx xxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxx xxx xx. Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx x xxx xxxxxxxxxxxx Xxxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xx. Xxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxx xxx xxx Xxx. x XXxXx.

5. Eltern und Schwiegereltern

Xxxxx xxx Xxxxxx xxxx xxxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxx xxx Xxxxxx xxxxx Xxxxxx xxxxxxxxxx xxx xxxx XXXx. Xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxx xxxxxxxxxx, xxxx xxxx Xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx "xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxx" xxxxxxx xxx xxx Xxx. x XXxXx.

Xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xx xxxxx Xxxxx, xxx xxx Xxxxxxxx xxxxxxxxxx xxx xxx xxx xxx xxxxxxx xxx. Xxx Xxxxxxxx xxx xxxxx xxxx xxxxx xxxxxxxx xxx Xxxxxxxx xxx xxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XXX X. xxxx. Xxxx xxx xxxx, xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxxx xxxxxxx

Xxxxxx xxxx xxxxx xxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxx, xxx xx xxxx xxxx xxxx xxxxxxx: xxxxxxxxx Xxxxxxxxxxxx: Xxxx xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx Xxx xxxxx xx xxx xxx XXxXx xxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxx xxxxxx. Xxxxxx xxxxxxx xxx "xxxxxxxxxxxxxxxxxx" Xxxxxx xxxxxxxx xx xxx Xxxxxx "Xxxxxxxxx" xxx Xxxxxxxxxxxxxxxxx. Xxxxxx xxx xxxxxxx xxx xxx "xxxxxxxxxxx" Xxxxxx xxxxx xxxx xxxxxxxxxxxx. Xxx xxxxxx, xx xxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxx xxxxxxxx xxx. Xxxxxx xxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xx xxxxx xxxx xxxxx xxxx xxxxxxxx, xxx Xxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xx xxxxxxxxx.

Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxx xxxxxxxx xxxxx, xxxx xxx Xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx. Xxxx xx xxxxx xxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx, xxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxx xxxxxx xxx xxx xxx Xxxxxxxx xxxxxxxx xxxxx xxxx xx xxx xxxxxxxxx Xxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxxxx xxx Xxxxxxxxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxxx Xxx Xxxx Xxxxxxxxx xxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx.

Xxxxxxx Xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxx, xxx xx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxxx xxxx xxxx Xxxxxx xxxxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxx. Xxxxxx xxxxxx xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xX xxx.x XXxX "Xxxxxxxxx xxxx xxxxxxx Xxxxxxxx"x XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxx xx Xxxxxxxx, xxxxxxx Xxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xx Xxxxx
x xxxx: x.xxx XXX xx Xxxx xxx xxx XXX xxx Xxxxx.
x xxxx: xx.xxx XXX xx Xxxx xxx xxx XXX xxx Xxxxx.
x xxxx: xx.xxx XXX xx Xxxx xxx xxx XXX xxx Xxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxx xx Xxxxxxxx xxxxxxxxx xXxxxxxxxxxxxxxxxxx XX xxx x.x.xxxx, XXX xxxx X. xxxx.

Xxxxxxxxxxxxx Xxx xxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xx.X. Xxxx Xxxxxx, xxx xxx xxxx Xxxxxxx x Xxxxx Xxxxxxxx x xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxx Xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxx xxx Xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx Xxx xxxxx xxxxxxxxxxxxxxxxxxxxxx.

Xxx xxxxxx Xxxxxxxxx xxx Xxxxxx xXxxxx, Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx xxx xxxx Xxxxxxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxx xxxxxxx "xxxx Xxxxxxx", xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xx xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxxxxxx Xxx Xxxx Xxxxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxxxx, xxx xx xxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxx xxxxxx xx xxxxxx xxx, xxxx xxx Xxxxxxxxxx xx Xxxxxx xx Xxxxxxxxxxx xxxx xxx xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxx xxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx XXX xxx xxxxxx xxxxxxxxxxx, xxxx xxxx xxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx xxxx xxxxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxxx. Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xx XXxXxx xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx. Xx Xxxxx xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx x.xxx XXX, xxx xxx Xxx xxx xx,xx XXX xxxxxxxxxx xx.xxx XXX : xx Xxxxxx : xx Xxxxx xxx xxxx xxxxxxxxxx xxxx xxxxxxx.

6. Großeltern und Enkelkinder

Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xx xxxxxxx Xxxxx xxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxx xxxx XXXx. Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx x xxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx x xxxx xxxx xxxxxx xxxxxxx, xxxx xxx Xxxxxx xxxx xxxxx xx xxx Xxxx xxxx xxx xxxx XXXx. Xxxxxxxxxxxxxxx xxxx xxxxx xx xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx, xxxxxxx xx xxxxxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxx XxxxxxxxxxxxxxxxxxX xxx.x Xxx. x Xxxx x XXxXx XXX Xxxxxxxxx xxx x.x.xxxx, XX xxxx X. xxxxx.

Xxxxxxx xxx Xxxxxxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxx xxxx Xxxxxx xxxxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxx. Xxxxxx xxxxxx xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xX xxx.x XXxXx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxx xxx Xxxxx xxxxxxxx xx xxxxxx Xxxxxxxx, xxxxxxx Xxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xX xxx.x Xxx. x Xxxx x XXxXx. Xxxx xxxx xx Xxxxx
x xxxx: x.xxx XXX xx Xxxx xxx xxx XXX xxx Xxxxx.
x xxxx: xx.xxx XXX xx Xxxx xxx xxx XXX xxx Xxxxx.
x xxxx: xx.xxx XXX xx Xxxx xxx xxx XXX xxx Xxxxx.

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxxx xxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxx

• xxxxxx xxx xx Xxxxx xxx xxxxxxxxxx xxx,
• xxxxxx xxx xx Xxxxx xxx xxxx xxxxx xx Xxxxxxxxxxxxxxxx xxx,
• xx Xxxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxx Xxxxxx xxxxxx,
• xxx xxxxxx Xxxxxx xx Xxxxxxx xxxx.

Xxxx xxx Xxxxxxxxx xx Xxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxxxxxxxxxx Xxxxxx xxxx xxxxxx x xxx Xxxxxxxxxx xxxxxxxxxxxxx x Xxxxxxxx xx Xxxxx xxx xx xx XXxX xxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xx Xxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx, xxxx xxx Xxxxxx xxx Xxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxx xxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxx xxxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxx xXX Xxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxxx, xxxxxxxxxx xxxxx XXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx:

• Xxx Xxxx: Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxx Xxxx xxxxx xxx Xxxx xxx Xxxxxxxx xxx xxx xxx xxxxx xxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxx Xxxxxxxxx. Xxxx xxx xxx xxxxxxxxxx. Xxxxxxxxxx xxxxx xxxxx xx Xxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxx. Xxxx xxx xxxxxxxxxxx Xxxxx, xxx xx Xxxxxxxxxxx xxxxx, xxxxxx xxxxxx Xxxxxxxxx. Xxxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxx Xxxxxxxxxxx, xxxx xx xxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxx xxxxxxx.
• Xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx, xxxx xxx Xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxx xxxxxx xxxx. Xxxx xxxxxxx xxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxx xx xxxxxxxxxx xxx. Xxx xx Xxxxxx xxxxxxxxx Xxxxxxxxxxxx "Xxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxx xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx. Xxxx xxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX. Xxx Xxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxx, xxx xxx Xxxxxxx xx xxx XXX xxxx, xxx xxxx xxxx Xxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx "xxxx Xxxxxxx" xxx xxx x Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx xxxxx xxxxxxxxx xxxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxx, xxx xxx Xxxxxx xxxx xxx Xxxxxxx xxx xxxxx xxxxxxxxx xxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxx. Xxxxxxxxx xxxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx, xxxx xxx xxxxxxxxx xx.xxx XXX xxx x.xxx XXX xXX XxxxxxxxxxXxxxx xxx x.xx.xxxx, x X xxxxxxxx.

Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxxxxx xxx xx Xxxxx xxx xxxxxxxxxx xxx, xxxxxx xxx xx Xxxxx xxx xxx xxxx xxxxx xxxxxxxx xxxx xxx xxxxxx Xxxxxx xx Xxxxxxx xxxx xxx xxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxxx, xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxx.

XXXXXXXXX: Xxxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxx, x.X. Xxxxx xx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxx xxxxx Xxxxx xxxx Xxxxxxxx. Xxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxxxx, xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxx xx xxxxxx Xxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx.

7. Andere Verwandte

a) Grundsatz: Abzug von Unterhaltsleistungen nicht möglich

Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx, xxx Xxxxx xxxx Xxxxx Xxxxxxxxx xxxxxxxxxx xxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxx, xxxx xxxxxxxxxx xxxxx xxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxx xxx "xxxxxxxxxx Xxxxxxxx" xxxxxxx xxxx xxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxx.

XXXXXXXXX: Xx xxx xxxx xxxxxxxx, xxxx Xxxxxxxxx xxxxxxxxx "xxxxxxxxx" Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxx xx xxxxxx. Xxxx xxxxx xx xxxxxxxx xxxx xxx xxx xxxxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx, xxxxxxx xx xxxx xxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxx.

Xxxx xxx Xxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxx xxx xxxx Xxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxxx xxxx xxxxxx xxxx, xxxx xxx xxxx xxx Xxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx, x.X. Xxxxxxxxxxxx, xxxxxxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx, x. X. Xxxxxx xxxx Xxxxxxxxx, xxx xxxxx xxx Xxxxx xxxxxxxx xx xxxxx Xxxxxxxx xxxxx, xxxx xxxx xxxx xxxxx xxxxxxxxx, xxxx xxxxxx xxxxx Xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxxx xxxx. Xx xxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxx, xxxx xxx "xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxx xxxxxxxxxxxxxx xxx, xxxxxx xxx xxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx" xxx xxx Xxx. x Xxxx x XXxXx. Xxxxx Xxxxxxxx xxxxx xxx xxxx Xxxxxxxx xx Xxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

b) Besonderheit: Haushaltsgemeinschaft mit Verwandten oder Verschwägerten

Xxxxx Xxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xx xxxxxxxxx, xxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxx xx.X. Xxxxxxxxxxxxxxxx XXx xxxxxxxx xxxx xxxxxxxxxx xxxx, xxxx Xxx xx xxxx xxxxxxxxx. Xxxx xxxx Xxxxxxxxx:

Xx xxxxxx Xxxx xxx "xxxx xxx Xxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

• Xxxx Xxxxxxxx: Xx xxx xxxxx xxxxxxxxxxxx, xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx XX xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx. Xxxxxx xxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxx, x.x. Xxx xxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxxxxxx XXXxXxxxxxxxxxxxxxxxxx x.x.xxxx,xxxxxxXXxXx xxxx X X. xxx, Xx. xx.
• Xxxx Xxxxxxxxxx: Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xx xxx xxxxx xxxxxxx,
  • xxxx xxx xxxx xxx xxxxxxxxxxx Xxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx xxx xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxx,
  • xxxx xx xxxxxxxxxxxx Xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxx xxx
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XXXXXXXXX: Xxx Xxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxxxxxxXXXxXxxxxxxxxxxxxxxxxx x.x.xxxx,xxxxxxXXxXx xxxx X X. xxx, Xx. xx. Xxxx xxxx xx Xxxxx
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Xxxxxxxx:
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Xx Xxxxx xxxx xxxxxxx X Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xx Xxxxx xxx xx.xxx XXX. Xxxxxxx xxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX. Xxx Xxxxxxxx xxxxxxx X xx Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx Xxxxx xxx x.xxx XXX. X xxxxxxx xxxx x xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx x xxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxx x.xxx XXX.

Xxxxxxx Xxxxx: Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

8. Nicht verwandte Personen

Xxxxxx Xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx Xxx xxxx Xxxxxxxxx, Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xx xxxxxx Xxxx xxxxxxx Xxx Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxx xx xxx Xxx. x XXxX xxxxxxxxxxxxxx xxxxxxx xxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxx.

Xxx Xxxxxxxxxxx xxxxx xxxx xx Xxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxx xxx xxx Xxx. x Xxxx x XXxXx. Xxxxx Xxxxxxxx xxxxxx xxxx x xx xxx Xxxxxxx x xx xxx Xxxxxxxxx xxxxxxxx, xxxx xxx xxx xxxx Xxxxxx xxxxxxxxx xxxxxx, xx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxxx. Xxxxxxx xxxxxx xxxxxx xxxxx xxx Xxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxx.

Xxx XX Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx, xxx xx Xxxxxx xxxx xxx xxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxx, xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxxxxxxxx xXX Xxxxx xxx xx.x.xxxx, xx X xxxxxxxx.

• Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxx. Xxxxxx xxx xxxxx Xxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxx xxxxxxxx.
• Xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxx "xxxxxxxxxxxxxxx Xxxxxx", xxxx xxxxx xx xxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx x xxxx xxxxxxx xxxxx xxxxxxxx x xxxxxx xxxx. Xx xxxxxxx xxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxx.
• Xxx Xxxxx xxx xxxx xxxxx xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx. xx xx XxxxxxxX xxxxxxxxx xxx. Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx, xxxx xxx XxxxxxxxxXxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxx xxxxx Xxxxx xxxxx xxxxxxxxxxxx. Xx xxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxx.

9. Partner in nichtehelicher Lebensgemeinschaft

Xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx, "xxxx xxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx" xxx xxx Xxx. x Xxxx x XXxXx. Xxxxxx xxxxxxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxx xxx "xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx" xxxxxxxx xxxx xxxxxxxxxx xxxxxx xxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx XX, Xxxxxxxxxxx, Xxxxxxxx. Xxxx xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxx xxxx.

• Xxxx Xxxxxxxx: Xx xxx xxxxx xxxxxxxxxxxx, xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx XX xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx. Xxxxxx xxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxx, x.x. Xxx xxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxxxxxxXXXxXxxxxxxxxxxxxxxxxx x.x.xxxx,xxxxxxXXxXx xxxx X X. xxx, Xx. xx.
• Xxxx Xxxxxxxxxx: Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xx xxx xxxxx xxxxxxx,
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XXXXXXXXX: Xxxxx Xxx xxx Xxxxx Xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxx xxxxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx XXXxXxxxxxxxxxxxxxxxxx x.x.xxxx,xxxxxxXXxXx xxxx X X. xxx, Xx. xx. Xxxx xxxx xx Xxxxx
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x xxxx: xx.xxx XXX xx Xxxx xxx xxx XXX xxx Xxxxx.

XXXX: Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx xxxx, xxxx xxxxxx Xxxxxxxx xxx XXxxxXxxxxxxxxx. Xxxx xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx, xxxxxxx xxxxx xxxxxx XXxxxXxXxxxxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx XX xxxx Xxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxx xxx xxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x XXxX xxxxxxxxxxxxxx, xxxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

Unterhalt im Jahr der Heirat

Xxxx Xxx Xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxx Xxx xxxxxx, xx Xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxx xxxxxxxx xxxxxxx. Xxxxxx xxx xxxx xx Xxxx xxx Xxxxxx xxxxx xxxx xxxxxxxx, xxxx xxxx xxxxxx Xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxx xxxxx xxx Xxxxxxxxxxxx, xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx, xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx xx. x XXxX xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XxX xxxx, XXxXx xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx .

10. Partner in eingetragener Lebenspartnerschaft

Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxx xxx x.x.xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxxx xx xxxxx Xxxxxxxxx xxx Xxx xxxx xxxx xxxxx. Xxxx xxxxxxxxxx Xxxxxxxxxxx xxx x. x. xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxx xxxxx Xxxxxxxxxx xxxxx x xxx xx XXxxxXx.

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Xxxx xxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx. Xx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxx Xxxxxx xxxxxxxx: "Xxx Xxxxxxxxxx xxxxxx Xxxxxxxx xx Xxxxxxxxx xxx Xxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx" xxx x Xxx x XXxXx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx xx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxx xx Xxx. xx XXxXx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxx xxx xxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxxxxxxxx xxx xxxx xxxxxxxxxx, xxx xx xxx xxxxxxxxxxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

11. Vater/Mutter eines nichtehelichen Kindes

Xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx, xxxxxxx xxx Xxxxx, xxxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxx xxxxxx, xxxxxxx xxx xxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xxx Xxxxxx, xxxx xxxx xxxxxxxxx Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx

Xxx xxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxx Xxxxxxx xxx xxx Xxxxxx xxx xx xxxx Xxxxxx xxxx xxx Xxxxxx xxx xxxxx XXXx. Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxx, xxx xxx Xxxx xxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxx xxx Xxxxxx xxx xxxx XXXx. Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxx xXXxxxXxXxxxxx xxx xx.x.xxxx, x XxX xxxxx.

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XXXXXXX: Xxxx xxx x.x.xxxx xxxx xxxx xxx Xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxx, xxxx xx xxx Xxxx xxxxxxx xxx xxxxx Xxx. x XXXx.

Steuerliche Behandlung des Betreuungsunterhalts

Xxxx xxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxx, xxxxxx xxxx xxxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx Xxxxx xxxxxx xxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxx xxxxxxxxxxxxx. Xx xxxxxx Xxxx xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xx Xxxxx
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x xxxx: xx.xxx XXX xx Xxxx xxx xxx XXX xxx Xxxxx.
x xxxx: xx.xxx XXX xx Xxxx xxx xxx XXX xxx Xxxxx.

Xxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxx xxxxxx. Xx xxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxxx xx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxx xx xXXX Xxxxxxxxx xxx x.xx.xxxx, XxXX XXxX xx xxx Xx. xxxx.

Voraussetzung für Steuerabzug: Kein Anspruch auf Kindergeld für Kindesmutter

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxx. Xxx xxxxxxx Xxxxxxxx xxxxxxx xxxxx xxxx, xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx. Xxx xxxx xxx Xxxxxxx xxxx xx Xxxxxxxxxxxxxxxx xx. X. Xxxxxxxx xxx xxxx xxxxx xx Xxxxx xxx, xxxx xxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxx xxx x.x. Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxx Xxxxxxx xxx xxx xxxxx Xxx. x Xxxx x XXXx.

Xxxxxxxxxx xxxx xxxx Xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx:

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Steuerliche Behandlung des Kindesunterhalts

Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxx xxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxx Xxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxx xxxxx x xxxxxxxxx xxx xxxx x xxx Xxxxxxxxxx xxx Xxxxxxx xx, xxx xx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxx XXXx.

Unterstützung in einer Notlage

Xxxxxxxxxxxxx Xxx xxx Xxxxxx Xxxxx xxxxxxxxxxxxxx Xxxxxx xx xxxxx xxxxxxxxxx Xxxxxxx, x.X. xx Xxxx xxx Xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx, xxxxxxx xx xxxx xx "xxxxxxxxx" Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxxxx xxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxx

12. Unterhalt an Bürgerkriegsflüchtlinge

Xxxxxxxx Xxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxx x xxx xx xxx xxxxxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxx xxxxx xxxxx. Xxxx xxxx xxxxxxx xxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxx, x.x. Xxxxxxxxxxx, Xxxxx, Xxxxx, Xxxxxxxxx. Xxx xxxxxxxx, xxxx xxxxxxxxx"xxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxx"xxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxxxxxxxxxxxxxxxxx. Xx xxxxx xxxxx Xxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx x xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx x xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxx xx Xxxxxxxxxxx xxxxxxxxxxx. Xxx xxxx xx xxx Xxxxxxx xxx xxxx xxxx Xxxxx x xxxx xxxxx xxxx xxx xx.x.xxxx. Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxx xxx, xx xxx xx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx.

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