Geschiedene: Kosten der Ehescheidung

"Bis dass der Tod euch scheidet?" Von wegen. Etwa jede dritte Ehe in Deutschland geht vorzeitig auseinander. Und jedes Mal ist dies mit ganz erheblichen Kosten für beide Parteien verbunden. Für jeden Ehegatten stellt sich die Frage, ob er seine Kosten steuerlich als außergewöhnliche Belastung absetzen darf. Zu unterscheiden ist dabei zwischen den Kosten des Scheidungsverfahrens und der Scheidungsfolgesachen.

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1. Wie Scheidungskosten steuerlich berücksichtigt werden

a) Rechtslage vor 2005

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b) Rechtslage 2005 bis 2012

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Scheidungsfolgesachen abzugsfähig?

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c) Regelung bis 2012

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d) Kosten für ein Mediationsverfahren

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2. Kosten des Scheidungsverfahrens

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a) Abzugsverbot ab 2013 auch für Scheidungskosten?

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b) NEU: Abzugsverbot ab 2013 tatsächlich auch für Scheidungskosten!

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3. Kosten der Scheidungsfolgesachen im Zwangsverbund

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Kosten für Versorgungsausgleich auch viele Jahre später absetzbar

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Xxxx xxxx x xxx xx xxxxxxx Xxxx x xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxx xxxx xxx Xxxxxxxxx xxxxxxxxx xxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxxxxx: Xx xxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxx xxxxx.

Xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxx xx Xxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxx Xxxxx xxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xx xxx Xxxxxxxxx. Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxx.

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x Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx x Xxxxxxx Xxxxxxxxxxxxxxxxxxx

4. Kosten der Scheidungsfolgesachen außerhalb des Zwangsverbunds

Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxx xxx xxx Xxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxx Xxxxxxxx xxxx xxxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx xxx XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxx Xxxxxxxxxx xxx XXX xxx xxxxxxxxxxxx, "xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xx xxxxxxxx Xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx xxx xx xxxxxxxxxxx Xxx xxxx xx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx." Xxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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  • Xxxxxxxxxxxx xxxx xxxxx Xxxxxxx xx Xxxxxxx, Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
  • Xxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxx, x.X. xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
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a) Zugewinnausgleich

Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx. Xxx Xxxxx xxx, xx xx xxxxx "xxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx" xxx xxxxx xxx xxxxxxxxxxxx Xxxxx xx Xxxxxxxx xxxxx. Xxxxxx xxxxxx xxx XXX xxxx: "Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxx xxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx x.X. xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxx, xxxx xxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxx. Xxx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxx" xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

b) Kindschaftssachen

Xxxxxxxxxxxxxx xxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxx, xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxx Xxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx.

Xxxx xx xxxx Xxxxxxxxx: Xxx XXX xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxx xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxxx xxx xxxxxxxxx xx xxxx XXX xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx xxxxx Xxxxxxx xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

XXXXXXX: Xxx xxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxx: Xxxx xxxxx xxx Xxxxxxx xxx xx xxxx XXX x.X. xxxxx xx xxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxx xx xxxxxxxxx. Xxxxxx xxx Xxxxxx, xxx xxx xxxxxxxxxx Xxxxx xxxx xxx Xxxx xxxxxxxxx, xxx Xxxxxx xxx Xxxxxx xxx xxx Xxxxx xx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxx xxx Xxxxx xxx xxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxx xxxxxxxx xxxxxx. Xxxx xxx xxxxxxx xxxxxxxxx Xxxxx xxxxxxx xxx Xxxx xxx Xxxxxx xxxxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxx xxx xxxx Xxx. x Xxxx x XXXx. Xxxxx Xxxxxxxxxx xxx xxx Xxxxxx xxx xxx Xxxx xxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxx Xxx. x x. Xxxxxxxx XXXx. Xxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxx Xxxxxx xxxxx xxxxxxx xxxxxxx, xxxxxxxxxxx xxxxxxx xx xxxx Xxx. x XXX xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxx. Xxxxx xxx xxxx xxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx.

c) Teilungsversteigerung

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

  • Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXX Xxxxxx xxx x.x.xxxx, xx X xxxxxxx.

d) Unterhalts-Abänderungsklagen

Xxxxxxx xxxxx xx xxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxx, Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXX xxxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxx xxx, xx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xx xxx "Xxxxxxxxxxxxxxxxxxxxx" xxxxxxx xxxx xx xxx xxxxxxxxxx xxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx x xxx. xxxxx Xxxxx xxxx xxx Xxxxxxxxx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx. Xxxxxxxxxxxxxx xxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx. Xxxx "xxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx, xxx xxxxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxxx xxxx xxx xxx. xXxxxxxxxxxxxxxxxxxx, xxxx xxxxxxx, xxxxx xxxx xxxxxxxx Xxxxxxx xxxxxxxx xxxxx, x.X. Xxxxx, Xxxxxxxxx, Xxxxxxxxx, xxx xxxx xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxx xxxxxxxxx" xXX Xxxxxxxx xxx x.xx.xxxx, x X xxxxxxx, Xxxxxxxx XX X xxxxxx XX Xxxxxxxx xxx xx.xx.xxxx, x X xxxxxxxx.

Xxxx xxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx Xxxxxx xxxxx, xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxx xx xxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxx XX Xxxxxxxx xxxxx xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xx: Xx xxxx xx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxx xx xxx xxxxxxxxxxx Xxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx, xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxx xxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxxxx.

Xxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx XxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXX xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxx xxxx xxxxxx xxxx Xxxxxxx xxx xxxx xxxx Xxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxx XXXxXxxxxxx xxx xx.x.xxxx:

  • Xxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxxx Xxxxxxx xxxx XxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXX xxxxx xxxxx xxxxxxxxxxx Xxxx xxxxxx xXX Xxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
  • Xxxxxxxxx xxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xXX Xxxxx xxx xx.x.xxxx, xx X xxxxxxxx.

e) Auszug aus der ehelichen Wohnung

Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxx.

  • Xxxxx xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxx: xxxx xxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxx, Xxxxx, Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxx xxxxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx. xxx Xxxxxxx xxx xxxxxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx. Xxx Xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxx xxx, xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxxx xx xxxx xxxx xxxxxxxxxxx Xxxxxxxx: Xxxxxx Xxx xxxx xxx Xxxxx xxx. Xxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx, xxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxxxxxxx. Xxxx xx xxxxxxx xxxx xxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx.

xXxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xx xx.xxx XXX xxx xx x, xxxxxxxxxx x.xxx XXX xx Xxxx xxx xxx Xxx. x XXxXx.

Xxxx Xxx xxxx xxxx Xxxxx Xxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxx xxxx Xxxxxxx xxxxxx xx Xxxxx Xxxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx.

  • Xxxxx xxxx xxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxx xxx Xxxxx xxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx, xxxx xxxx xxx Xxxxx xxx xxxxxxxxxx Xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx xx xxxxxxxxxx xxxx Xxxxxx xxxxxxxxxx. Xx xxx xxxxx xxxxxxxxxxxx, xxxx Xxx xxxx Xxxxx Xxxxxxxxxxxx xxxxxxxx.
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f) Kosten für eine Räumungsklage nach der Scheidung

Xxxx xxxxx Xxxxx xx xxxx x xxx xxxx xxxx xxxxx Xxxxx xxx xxxx x xxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxx Xxxxx xxx, xx xxx Xxxxxx xxxxx Xxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxx. Xxxx xxx Xxxxxxx, xxxx xxx XxxXxxxxx xxx xxxxxxx xxxxxxxx Xxxxxxx xxxxxxx xxx xxxxxxxxxxx xxxx, xxxxxx xxxxx xxxx, xxxx xxx Xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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g) Weitere Fälle ohne steuerliche Anerkennung

  • Xxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx, x. X. xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.
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