Als außergewöhnliche Belastung besonderer Art absetzbar sind Unterhaltsleistungen an bedürftige Personen, die Ihnen oder Ihrem Ehegatten gegenüber gesetzlich unterhaltsberechtigt sind und für die niemand Anspruch auf Kindergeld oder den Kinderfreibetrag hat (§ 33a Abs. 1 EStG). Hier erfahren Sie, wen Sie steuerbegünstigt unterstützen können.

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1. Ehegatte in intakter Ehe

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2. Geschiedener oder getrennt lebender Ehegatte

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3. Kinder

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a) Unterhalt an verheiratete Kinder

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b) Unterhalt an verheirateten Sohn mit Schwiegertochter und Kind

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c) Unterhalt an geschiedenen Sohn

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d) Unterhalt an Sohn mit Lebensgefährtin

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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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Wann der Ausbildungsunterhalt Grenzen hat

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4. Eltern und Schwiegereltern

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5. Großeltern und Enkelkinder

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6. Andere Verwandte

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a) Besonderheit: Haushaltsgemeinschaft mit Verwandten oder Verschwägerten

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

7. Nicht verwandte Personen

Xxxxxx Xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxxx Xxxxxxxx xxxxx Xxxxxxxx, 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.

8. 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. 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
    • xxxxx xxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxxxx xxxxxxx Xxxxxxxxx xxx xxxxxxxx.
XXXXXXX:
Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxx, xxx Xxx xxxx xxxxxxxx xxxxxxx:
x Xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xXXXx

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. Xxxx xxxx xx Xxxxx
x xxxx: x.xxx XXX xx Xxxx xxx xxx XXX xxx Xxxxx,
x xxxx: x.xxx XXX xx Xxxx xxx xxx XXX xxx Xxxxx,
x xxxx: x.xxx XXX xx Xxxx xxx xxx XXX xxx Xxxxx,
x xxxx: x.xxx XXX xx Xxxx xxx xxx XXX xxx Xxxxx,
x xxxx: x.xxx XXX xx Xxxx xxx xxx XXX xxx Xxxxx,
x xxxx: x.xxx XXX xx Xxxx xxx xxx XXX xxx Xxxxx,
x xxxxxxxxx: x.xxx XXX xx Xxxx xxx xxx XXX xxx Xxxxx.

Unterhalt im Jahr der Heirat

Xxxx Xxx Xxxx 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 Xxx xxx Xxxxx Xxxxxx xxxx xxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx .

9. 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.

Xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxxx. Xxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xx xxx "xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx" xxx xxx Xxx. x Xxxx x XXxXx.

Xx 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.

Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xx xxxx xxx Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxx xxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx. Xxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx x xxx xxx xxxxxxxxxxxx Xxxxxxxxx x xxx xx xx.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx XxxxxXxxx xxx "xxxxxxxx" Xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxx xxxxxxxxxxxx xx xxx x.x.xxxx x xxx Xxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxxxx xxx x xx xxxxxxx xXXxxxXxXxxxxxx xxx x.x.xxxx, x XxX xxxxxx, x XxX xxxxxxx xxx x XxX xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

10. Mutter eines nichtehelichen Kindes

Xxx Xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxx xxxxxx, xxxxxxx xxx xxxx xxxxxxxxxx xxx xxxxxxxxxxx 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.

Xx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxx xxxx Xxxxxxx, xxx xxx Xxxx xxxxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx x xxxxxxxxxxx xxxxx, xx xxx xxxxxxxxxxx xxxxx xxxx xxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxx Xxxx xxx xxxxx XXXxxxxx. Xxx xxxx Xxxxxxxxx:

  • Xxxx xxx xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxx xxx xxx xxxxx xxxxxxxxxxxx Xxxxxx x xxxxxx xxx xxx xxxxxxxxxxx Xxxxxx x xx Xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx.
  • Xxxx xxx Xxxx xxxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx "Xxxxxxxxxx" xxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxxxxxx xx. Xxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxxx xxxxx xxxx xxx xxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxx, xxxxxxxxxxx xxx xxxxxxxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx.
    Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xx Xxxxxxxxxx xxxxxxxxxxx xxxx xxxxxx Xxxxxxx, xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx, xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxx xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxx xxxxxxxxxxx xxxxx. Xx xxx xx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxx xxxxxxx. Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxXxxxxx xxxx xxx xxxxx XXXxxxxx.

Xxx Xxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxx" xxxxxxxxx: Xxxxx xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxx xxxxxx xxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx "xxxx xxxxxxxx" xxx, xx xxxx xxx xxx Xxxx "xxxx" xxxxxxxxxx. Xxxxxxxx xxx xxxxxx "xxxxxx Xxxxxxxxxxxx" xxxx xxxxxxxx xxx "xxxxxxxx Xxxxxxxxxxxx". Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx.

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

Steuerliche Behandlung des Betreuungsunterhalts

Xx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxx xxxxx.

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

Xxxx xx xxx x.x.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
x xxxx: x.xxx XXX xx Xxxx xxx xxx XXX xxx Xxxxx,
x xxxx: x.xxx XXX xx Xxxx xxx xxx XXX xxx Xxxxx,
x xxxx: x.xxx XXX xx Xxxx xxx xxx XXX xxx Xxxxx,
x xxxx: x.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 Kindsmutter

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:

  • Xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxx, xxxxx xxx Xxxxxx xxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx. xxxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx.
  • Xxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxx xx xxx Xxxx, Xxxxxxxxx xx xxxxxx Xxxxxx xx xxxxxx xx. X. xx Xxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxx xxxxxxxxx. Xxxx xxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx. xxxxxxxxxxx Xxxxxxxxx xxx. xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx.

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

11. Unterhalt an Bürgerkriegsflüchtlinge

Xxxxxxxxxx xxxxxxx xx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xx, xxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxx xx xxxxxxxxx Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xx xxxxxxxxxx Xxxxx xxx Xxxxxxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx.

Xxx Xxxxxxxx xxx xx xx XxxxxxxX xxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XxxxxxxX xxxxxxxxx xxxx, x.X. xxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxx. Xxx xxxxxxxx, xxxx xxxxx Xxxxxxxx xxxx xxxxxxxxxxxx, xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxx. Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx, xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxx xxxx. Xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxx, xxxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxx: Xx xxxxxx x xxxxxxxxxxx x xxxx Xxxxx xxx Xxxxxxxxxxxxxxx, xxxxxxxxxxx xxxx Xxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxx.

Xxxxxxxxxxxx xx xxx x.x.xxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxxxxxxxx. Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xx xx xxxxxx Xxxx xxxxx xx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx.

Xxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XxxxxxxX xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxx xxxx xx x Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx. Xxxxxx Xxxxxx xxxxx xxxxx Xxxxxxx, x.X. Xxxxxx, xxxxxxx, xxx xxxx xxxxxxxx xx xxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx xxx xxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxx x.xxx XXX xxxxxx, x.xxx XXX xxxxxx, x.xxx XXX xxxxxx.

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