Geschiedene oder nicht verheiratete Eltern: Kindervergünstigungen

Der Familienleistungsausgleich ist schon kompliziert genug. Bei geschiedenen, getrennt lebenden sowie nicht miteinander verheirateten Eltern aber wird er noch schwieriger. Hier erfahren Sie, welche Besonderheiten bei den verschiedenen Steuervergünstigungen für Sie gelten. Dabei sei vorweg darauf hingewiesen, dass sich ab dem Jahr 2021 eine neue Regelung hinsichtlich des Freibetrages für Betreuung, Erziehung und Ausbildung ergibt, die für getrennt lebende Eltern von Bedeutung sein kann.

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1. Kindergeld

a) Kindergeld für den alleinerziehenden Elternteil

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b) Ausgleich für den unterhaltspflichtigen Elternteil

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2. Kinderfreibetrag und BEA-Freibetrag

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Steuervorteil beim alleinerziehenden Elternteil

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Steuervorteil beim unterhaltspflichtigen Elternteil

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3. Übertragung des Kinderfreibetrages auf den betreuenden Elternteil

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Trennungskinder: Voller Kinder- und BEA-Freibetrag für einen Elternteil?

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4. Übertragung des BEA-Freibetrages auf den betreuenden Elternteil

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5. Kinderbetreuungskosten

Xxxx xxxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx. Xxxx xxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx. Xx xxxxxxxxxxxxx xxx, xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxx xx xxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx. Xxx xx xxxxxxx Xxxx xxx xx xxxxxxxx xxxx Xxxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx x xxxxx xx xxxxxxxxxx Xxxxxxxx x Xxxxxxxxxxxxxx xxxx. Xxxxxxxx xxx xxxx xx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx "Xxxxxx Xxxx" xxxxx xx xxxx xxxxx Xxxxx xxxxxxxxxxx.

Xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx x xx xx xx XXxX. Xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxx. Xxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxx XxxxxxXxxxxxxxxxxxxx xxxxxxxxx.

Xx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxx.
Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxx xxxx.
Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx Xxxxxx xx xxx Xxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xx xxxx Xxxxxxx, xxxxxxxxxx x.xxx XXX xxx Xxxx xxx Xxxx, xxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxx xxxxxxx xxxx xxxxx xxxxxx xxxxxxxx xxxxxx.

XXXXXXXXX: Xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxx xx xxxx xx xxxxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxx xxxxxxxxx, xxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Xxx xxxxxxxxxxxx, xxxxxxxx xxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx xxx xxxxxxxx xxx xxx xx xxxxxx Xxxxxxxx xxx Xxxx xxxxxxx. Xxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xx, xxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx.xxx XXXx xxxxxxxx. Xxx xxxxxxx xxxx xxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxx xxxxxxxxxxxx Xxxxxx xxxxxx Xxx xx xxx "Xxxxxx Xxxx" xxx xxx xxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx.

6. Behinderten- oder Hinterbliebenen-Pauschbetrag für ein Kind

Xxxxxx, xxx xxxxxxxxx xxxx, xxxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxx XxxxxxxxxxxxXxxxxxxxxxxx, xxxxxx Xxxxx xxxx xxxx xxx Xxxx xxx Xxxxxxxxxxx xxxxxxx. Xxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxx XxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxxx.

Xxxxx xxx Xxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx XxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxx, x. X. xxxx xx xxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx, xxxxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx xxxxxx xxx xxxxxx xx Xxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx.

XXXXXXX: Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxx, xxxx Xxx xxxx xxx Xxxx Xxxxxxxxxx xxxx xxxxx x xxxxxxxxx xxxxxx x Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xx Xxxxxxxx xxxxx.

Xxx xxxxxxxxxxxx, xxxxxxxx xxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx x xxx xxxx xxx XxxxxxxxxxxxxxxxXxxxxxxxxxxx x xxxxx Xxxxxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxx. Xxx xxxxxxx xxxx xxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxxxxx xxxxxxx Xxx xx xxx "Xxxxxx Xxxx" xx xxx xxxxx xxxxx xxxxxxxxxxx Xxxxxx xxx.

XXXXXXXXX: Xx xxxx xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxx xx xxxxxx Xxxxx xxxxxxxxxxx, xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxx Xxx. x Xxxx x XXxXx. Xxxxxxxx xxxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xx xxxxxx Xxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxx xxx xxxxxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxx xxx Xxxxxx xxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

7. Ausbildungsfreibetrag

Xxxx Xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxx Xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx "Xxxxxxxxxxxx", xxxx xxx Xxxx

xxx xx. Xxxxxxxxxx xxxxxxxxx xxx xxx
xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxx xxxxx xx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx XXX xxx xxx Xxx. x XXxXx.

XXXXXXXXX: Xxx xxxxxxxx xxxxxxxx Xxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxx, xxxx xxx Xxxx xxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx "xxxxxxxxxx" Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxx xxx xxx. Xxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxx xXXXxXxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx.

Xxx xxxxxxxxxxxx, xxxxxxxx xxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxx xxx xxx Xxx. x Xxxx x xxx x XXxXx. Xxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxxxx Xxx xx xxx "Xxxxxx Xxxx" xxx xxxxxxxxxxxxx Xxxx xx xxx xxxxx xxxxx xxxxxxxxx Xxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx.

Xxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxx Xxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx xxxxx xxxxxxxxxxxx, xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx xxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx, xxxx xx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxx xxxxxx xxxx xxxxxxxxxxxx, xxx xxx xxx. xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx, xxx xx xxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXX XX xxxxx, XXxX xxxx X. xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx

8. Entlastungsbetrag für Alleinerziehende

Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx, xxxx xx xxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxx xx Xxxxxxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxx xxxx xxx xxx XXxXx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx, xxx xxxxxxxx Xxxxxx xxxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx "xxxx" Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxxxxxxxxxx Xxxxxxxx xxx xxx xxxxx Xxxxxxx xxx xxxxxx xxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxx, xxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx.

Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxx

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Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx.

9. Unterhalt für das nichteheliche Kind

Xxxxxxxxxxx xxx xxxxxxxx xxxxxxx XxxxxxxXxxxxxx xxxxx XxxxxxxXxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxx Xxxxxx, xxx xxxx xxxxxxx Xxxxxxxxxx xxxxx, Xxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxx x xxxxxxx: xxx Xxxxxxxxxxxxxxxx x xxxxxxxxxx xxxx xxxx xxxx xxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxx xx "xxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx" xxx Xxxxxx. Xxxx xxxxxx xxx xx Xxxxxxxxxxx, xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx, xxxx xx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx XXXx.

Xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx "Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxxxxxx. Xx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxx x. Xxxxxxxxxx xxx XXX xxxx XXX Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx XXX Xxxxxxxxxxx, xxxx Xxxxxx xxx xxx xx. Xxxxxxxxxx xxx XXX xxxx XXX .x. xxx XXXx xxx xxxx xxxxxxx Xxxxxx xxx xxx xx. Xxxxxxxxxx xxx XXX xx Xxxxx xxxx XXX .x. xxx XXXx.
Xx xxxxxx "Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxxx xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxxxxx.

XXXX: Xx xxx xxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxx xxxx xxx xxxxx xx. Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx XXX xxxxx xxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx, xxx xxxx Xxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxxxx. Xxx xxxxxx xxx xxx "Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxx xxxx Xxxxx xxxx xxx Xxxx xxxx xxxxxxxxxxx xXXXx. xxxx X X. xxxxx. Xxx x.x.xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx x"Xxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

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Xx xxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx:

Xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxx.
Xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx, xxx xxxxxxxxxxxx xx xxxxxx xxx. Xxx xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxx.

Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxx x.x.xxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xx Xxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxx Xxxxxxx xxx xxx xxx. Xxxxxxxxxxxxxxxx, xxx xx xxxxxx Xxxx xxxxxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxx Xxxxxxx".

Xxxxxxx Xxxxxxxxxxxxx:

10. Unterhaltsvorschuss

Xxxxxx, xxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx xxx xxx xxx xxxxxx xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxxxxx xxx Xxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxx. Xxx xxx xxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxxx, xxxx xx xxx Xxxxx xx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xx xxxxx Xxx. x Xxxx x XXXx xxx Xxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxx xxx x Xxx. x Xxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxx.
Xxxx xxx Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx "Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxx xxxxxxxxx. Xx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxx x. Xxxxxxxxxx xxx XXX xxxx XXX Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx XXX Xxxxxxxxxxx, xxxx Xxxxxx xxx xxx xx. Xxxxxxxxxx xxx XXX xxxx XXX .x. xxx XXXx xxx xxxx xxxxxxx Xxxxxx xxx xxx xx. Xxxxxxxxxx xxx XXX xx Xxxxx xxxx XXX .x. xxx XXXx.
Xxx x.x.xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx x"Xxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx. Xxxxxxx xxxxxxx xxxx xxxx xxxx xxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxx.

Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx xxxx

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Xxxxxx xxx xxx x. Xxxxxxxxxx

Xxxxxx xxx x. xxx xx. Xxxxxxxxxx

Xxxxxx xxx xx. xxx xx. Xxxxxxxxxx

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XxxxxxxxxxXxxxxx xx xx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxx

xxx Xxxx xxxxxx xxxxx Xxxxx XXxXxxxxxxxxx xXxxxxxxxxxx xxxxxxx xxxx
xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx xxxx xxxx
xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xx XXX XXxXxxxx xxxxxx Xxxxxxxxxx xx Xxxxx xxx xxxxxxxxxx xxx XXX xxxxxx xxxxxxxxx xxxxxxx. Xxx xxx Xxxxxxxxxx xxx xxx XXX xxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxx xx xxxxxxx.

XXXXXXX: Xxxxxxxxxxxxxxxx Xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx:xxxxxxXxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx

11. Unterhalt für die Mutter des nichtehelichen Kindes

Xxx Xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxx xxxxxx, xxxxxxx xxx xxxx xxxxxx Xxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xx xxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxx. Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx.

Beerdigungskosten

Xxxxxx xxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxx xxxx Xxxxxxxxx xxxxx xxx xxx Xxxxx xxx Xxxxxx xx xxxxxxxx xxx xxx xxxxx XXXx.

Xx xxx Xxxxx xx xxxxxx Xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx.

12. Aufwendungen in Ausübung des elterlichen Umgangsrechts

Xxxx xxxxx Xxxxxxxxxx xxx Xxxxxx xxx xxxxxx Xxxxxxx xxxxxxxxx, xxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx xxxx XX X. xxxx. Xxxx xxxx xxxx xxxxxxxxxxXxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX x xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx x xxxxxxxxx,xxxxxx"xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxx xxxxx, xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxx xx xxxxxxx"xxxxxxxxx xx Xxx. x Xxxx x XXxXx.

Xxxxxxxxxx xxx xxxxx Xxxx xxx Xxxxx, xx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxx "xxxxxxxxxxx" Xxxxxxxxxxxxxxx xx xxxxxxxxx xxxx xxxx xx xxxx xxxx xxxxxxxxxx"xxxxxxxxxxxx" Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxx xxx xxxxxxxxxxx: Xxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xx xxx xxxx xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxx xx xxxxxx. Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxxx xxxx Xxxxxxxxxxxxxx, xxx xxxxx "Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx" xxxxxxxxx, xxxxx xxxx xxxxxxxxxx xxxxxxxxx. Xxxx xxxx xx xxxxx xxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx:

Xxxxxxxxxxxx: Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxx xxx xxxxxx Xxxx xxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxx xx Xxxxxxx xxxxxxxx Xxxxxx xxxx Xxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx, xxxx xxxx xxx xxxxx "Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx" xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
Xxxxxxxxxxxx: Xxxxxxxxxxxxx xxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxx Xxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxx xxxx xx xxxxx, xxx Xxxxx xxx Xxxxxx xxx xxx Xxxx xx xxxxxxxxxx, xxxx xxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
Xxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx, xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

13. Kosten eines Vaterschaftsprozesses

Xxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxx x xxxxxxxxxxxxxx x Xxxxx xxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx x xx xxxxxxxxx xxx Xxxxxxxxxx xxx xxxx. Xx xxx xxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxx xxxx xxxx, xxx xxxxxxxxxx xxx xxxx xxxxx Xxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx XXX xxxxxxxxxxx. Xxx Xxxxxx xxxxxxx xxxx xxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxx xxxxx Xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx.

Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx:

Xxx XX Xxxxxx xxxxxxx xxx Xxxxxx xx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx, xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. xxxxxxxxxx xxxxx xXX Xxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
Xxx XX Xxxxx xxx xxxxxx, xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxx, xxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xx xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxx Xxxxxxxx xxxxxxx xxxxxx. Xxxxxxx xxxxxxxxxx xxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxx xXX Xxxxx xxx xx.xx.xxxx, X X xxxxxxx.
Xxx Xxxxxxxxx XX xxx xx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxx Xxxxxxx xx xxxxxx Xxxxxxxxxxx xxxxx xxxxxx. Xxxx xxx xxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xXxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxx.
Xxx XX Xxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxxx xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxx xXX Xxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.
Xxx XX Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxx Xxxxxxxxxxx xxxxxx xxxxx xxx xxx Xxxxxxx xxxxxxxxxx xxx, xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx xXX Xxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

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Xxx Xxxxxxxxxxxxxxx xxx xx xxxxx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxx, xxxx xxx Xxxxx xxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxx. Xx xxxxxx xxxxx, xxx xx Xxxxx xx xxxxxxx, xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xx xxxx, xxx xx xxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
Xxx XX Xxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxx xxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxx xxxx xxx xxxxxxx xxx xxxxxxxx xxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxx xxx. Xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xXX Xxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.
Xxx XX Xxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xx. Xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxx xXX Xxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

14. Kuckuckskinder: Steuerliche Folgen für Scheinvater und wahren Vater

Xxx Xxxxxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxx, xxxxxx xxx xxxxxx Xxxxx xxx "Xxxxxxxxxxxxxx" xxxxxxxxxxxx. Xxxx xxx xxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxx xxxx xxx xxxxxxxxxx Xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

Xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxx xxxxx Xxxxxx xxx Xxxx, xxx xxx xxx Xxxxxx xx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxx, xxxx xxxx xxxxxxxxxxxx xxx xxxxxxx Xxxx xxx xxxxxxxxx Xxxxx xxx Xxxxxx xxx xxx xxxx XXXx. Xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxxx Xxx. x Xx. x XXXx. Xxxx xxx xxxxxxxxx Xxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxx XXXx.

Xxx xxx xxxxxxxxx Xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx x xxxxxxx xxxx xxxx xxxxxx Xxxxxx x Xxxxxx, xxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxxxxxx, xxx xxx xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx. Xxxx xxxx xxxxx xxx xx Xxxxxxxxxxxxxxx, xxxxxxx xxxx xxx xxxxx XXXxXxxxxx xxx xxxxxxxxx xx Xxxxxxxxxxx x xxx xxxxxxxxx Xxxxxxxxxxxx:

Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxx xxx Xxxx xxxxx xxx xxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxx Xxxx xxxxxxx xx xx Xxx. x Xx. x XXxX. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxx xx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.
Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxx x xxxxxxx xxxxxxxxxxxxxx x Xxxxxx xxxxxxxxxxxx. Xxxxxxxxxxx xxx xxx xxx xxxxx Xxxxx xxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxx xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxx xxx xxxx XXXx.
Xxx xxxxx Xxxxx xxxx xxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxx Xxxxxxxxxx xxxxxxxxxxx, xxx xxx xxx xxxxxxxxxx xx Xxxx xxx "xxxxxxxxxxxxxxxx Xxxxxxxxxx" xxxx xx xxxxx Xxx. x XXX xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxx xxxxxxxxxxx xxxx. Xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx x xxxxxxxxxxxxx x Xxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx xXX xx.x.x.x, XXxXx. xxxx X X. xxxx.
Xxxx xxx xxxxx Xxxxx xxx xxxxxxxxxxxx xx xxxxxx Xxxx xxx xxx Xxxx xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxx xxx xxxxxxxx xxx xxx Xxxxx, xxxx xx Xxxxxxxx xxx xxx Xxxxxxx xxx XXXxXxxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxx "xxxxxxxxxxxxxx Xxxxxxxxxxx" xxxx xx xxx Xxx. x Xx. x XX xxxx xxxxx "xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx" xxxx xx xxx Xxx. x Xx. x XX xxxxxxxxx xxxxxx, xxxx xxxx xxx xxxxxxx xxxxxxxxxxxxxxxx xxxxxxxx xxxx.
Xxxx Xxxxxxxxxxx, xxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxx xxx, xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxxxxxx xxxxx xx xxx Xxx. x Xx. x XX xxxx xx xxx Xxx. x Xx. x XXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxx xxx xxxxxx Xxxxx.

15. Volljährige Kinder müssen im Kindergeldprozess aussagen

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

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