"Ehe kaputt und Kasse leer". Sowohl Trennungsunterhalt an den getrennt lebenden Ehegatten als auch nachehelicher Unterhalt an den geschiedenen Ehegatten schmälern ganz erheblich das verfügbare Einkommen. Erfreulicherweise sind die Unterhaltszahlungen aber steuerlich absetzbar. Dafür kommen zwei Möglichkeiten in Betracht: Der Unterhaltsabzug nach § 33a Abs. 1 EStG und das Realsplitting nach § 10 Abs. 1a Nr. 1 EStG.

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1. Wie Unterhaltsleistungen steuerlich berücksichtigt werden

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a) Wenn der unterhaltsberechtigte Ex-Gatte in Deutschland lebt

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b) Wenn der unterhaltsberechtigte Ex-Gatte im Ausland lebt

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Ihr Ex-Gatte lebt in einem EU-/EWR-Staat

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Ihr Ex-Gatte wohnt in einem Nicht-EU-Staat

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2. Unterhaltsabzug als außergewöhnliche Belastung

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3. Unterhaltsabzug als Sonderausgaben

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a) Der Antrag des Unterhaltszahlers

Xxxx xxx Xxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxx xxxxx Xxxxxx xxxxxxx. Xxxxxx Xxxxxx xxxxxxx xxxxx Xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx, xxx "Xxxxxx X" xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx "Xxxxxx X" xxx xxxx xxxxx Xxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx Xxxx xxxxxxxxxxxx xxx xxxxxxxxx.

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XXXXXXXXX: Xx xxx xxxx xxxxxxxxx, xxx Xxxxxx x xxx Xxxxxx xx xxx Xxxxxxxxx x xxx xxxxx xxxxxxxxxx Xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxx xxxxxxxxxx. Xxx Xxxxx xxxxxxxx xxxx xxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxx xxxxx Xxxxxxxxxxxx xxxxxxx Xxx xxx xxxx Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx XxxXxxxxx xx xxxxx xxxxxxxx Xxxxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxx Xxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xx.xxx XXX, xx xxx xxxx xxxxxxxx. Xxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XX xxxxxxxxx. Xxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xx xxxxxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxx xx xxx "Xxxxxx X" xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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b) Veranlagung und Realsplitting

Xxxx xxx Xxxx xxx Xxxxxxxx, xx xxx Xxx xx xxxxxxxxxx xxxxx Xxx xxx Xxxxx XxxxxXxxxxxxxx Xxxxx xxx Xxxx xxxxxxx xxxxx, xxxxx Xxx xxxxxxxxx xxx Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx:

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c) Sonderausgabenabzug für Erben nicht möglich

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4. Die Zustimmung des Unterhaltsempfängers

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a) Widerruf der erteilten Zustimmung

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxx x xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx x xxxxx xxxxx Xxxx xxxx Xxxx xxxxxxxxx xxxxxx. Xxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxx xxxx, xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxx.

Xxxxxxxx xxxxxxxxxx xxxxxxx Xxxxxxxxxx Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx XxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxxxxx xxxx x xx xxxx xxxx Xxxxxxxxxxxx xxx XXX x xxxx xxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxxxx. Xxx Xxxxxxxx xxxxxx xxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx xxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxx Xxxxx xxxx xxxxxxxxxxx xxxxxx. Xxxx xxx xxxxxx xxx Xxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

b) Ist der Unterhaltsempfänger zur Zustimmung verpflichtet?

Xxxxx Xxxxx xxxx xxxxx xxxxxx xxxxxxxx, xxx xxx Xxxxxxx xxxxxx xxxx: Xx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxx xxx, xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx Xxxxxxxx, xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXx XX xxxxx, XXX xxxx X. xxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx "Xxxxxxxxxxx xxx Xxx" xxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxx Xxxxx xxxx Xxxxxxxxxxxx xx xxxxxxxxxx, xxxxxx xxxx xxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxx xxx. Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxx xxx Xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXX xXXXxXxxxxx xxx xx.x.xxxx, XXX XX xxxxxx, XXX xxxx X. xxx.

Xxx "Xx" xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx x xxx xxxx xxx xxx Xxxxxxxxxxxxxxx x xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxx xxxxx Xxxxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xxxx Xxxxxx. Xxxx xxxxxxxxx Xxxxxxxx xxxxx xxxxxxx xxxxx xxx xxxxxx, xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxxx.

Xx Xxxx xxxxx Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxx xxx xX xx.x XXxX "Xxxxxxxxxx"x. Xxx Xxxxxxxxxx xxxx xxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXX: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx, xxxxxxx Xxx xxxxxx xxxxx xxxxxxxxxx xxxxxxxx x xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

c) Ausgleich steuerlicher und außersteuerlicher Nachteile

Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxx xxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

Xxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxx:

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  • Xxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxx, xxx xx xxx Xxxxxxxxx xxxxxxxxx xxxx: x. X. Xxxxxxxxxxxxxxxxxx, XxxxxxxxxxxxxXxxxxxxxxx, Xxxxxxxx, XXxxxX, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXx XX xxxxx, XXX xxxx X. xxxx XXX Xxxx xxx xx.x.xxxx, XX xxxxx, XxxXX xxxx X. xxxx.

XXXXXXXXX: Xxx xxxxxxxxx Xxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxx xxxxxxxxx xxxxxxx Xxxxx Xxxxxxx: Xxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx, xxxx xx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx Xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXx XX xxxxx, XXX xxxx X. xxxx.

XXXXXXX: Xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxxx x xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx, xxxx xx xxxxx Xxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Xxx Xxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx x xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx x xxx Xxxxxxxx xxxxxxx Xxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxx xxx Xxxx xxxxxxxxxxxxxxx Xxxx xxxx xx xxxxx Xxx. x XXX xxxxx xxxx xxxxxxxx xxxxxx xxxx, xxxx xxxxx Xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxx xxxxxx xxxxx xxxxx xx, xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxx xxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX XX xxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx Xxx xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx Xx. xx XXxX xxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX XX xxxxxxx.

Xxxxxx Xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxx, xxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx XxxXxxxxx xxx xxx xxx xxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxx xxxxx xxxxx xxx Xxxxxxxxxxxx X xxx xxxxx xxxx xxx Xxxxxxxxxxxx XXX xxxxxxxx xxxxxx xXXxxxXxXxxxxx xxx x.xx.xxxx, x XxX xxxxxx xxx x XxX xxxxxxxx.

XXXXXXX: Xxxx xxx xxx xxxxxxxxx Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxx xxx xxxxxxxxxx x xxxx xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx x Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxx xxxxx Xxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxxx Xxxxxxxxx xxxxxxxx, xxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxxxx xxxxxxxxxxxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX XX xxxxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. xx XXxX xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

5. Die "Anlage U" zur Einkommensteuererklärung

Xxx "Xxxxxx X" xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxx xxxxxxxxxx xxx Xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx Xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxx Xxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxx:

Abschnitt A

Xxxx xxxxxxxxxx Xxx x xxx Xxxxxxxxxxxxxxxxxxxx x xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx.

  • Xxxxxxxxx xxxx: Xxxx, Xxxxxxxxx, Xxxxxxxxxxxx xxx xxx Xxxxxx xx Xxxx xxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx.
  • Xxxxxxxxx xxxxxxxxxxx Xxx, xxxx xx xxx xxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxx xxxx.
  • Xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxxxxxxxxxxx xxx xxxx x xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx x xxxxx xxx xxx Xxxxxxxx.

XXXXXXXXX: Xxx "Xxxxxx X" xxxxx xxxx xxxx, xxxx xxx xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xXXXxXXx xxxxxxxxx xx xxxxxx.

Abschnitt B

Xx Xxxxxxxxx X xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxxx Xxxxxxxxx xxxxxxxx

  • Xxxx, Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx.
  • xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxx "xxx Xxxxxx xxxx" xxxxxx xxx Xxxxx xxxx!x xx xxxxxxxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx, xxxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxx xxx xxx xxx xxx xxx Xxxxxx xxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx xxxx.
  • xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxx xx xxxxxxxxxx xxxx, xxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxx xxxx xxxxx x xxx xxx Xxxxxx x xxxxxxxxx xxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxx Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxx xxxxx, xxxxxx Xxx xx Xxxxxxxxx X xx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx.

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Xxx Xxxxxxxxxxxxxx "Xxxxxx X" xxxxxxx Xxx xxxxxx xxxx xxxxxxxxxxxxx:
x Xxxxxxxx Xxxxxx X xxx Xxxxxxxxxx xXXXx
x Xxxxxxxx Xxxxxx X xxx Xxxxxxxxxx xx Xxxxxxxxxx.
Xxxx xxxxxx xxxx Xxxxxx Xxxxxxxxx x Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx.

6. Was alles zum Unterhalt zählt

Xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxx xxxxxxxx xxxx. Xx xxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx, xxxxxx xxxxx Xxxxx. Xx xxx xxxxxxxxxxx, xx Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxx. Xxxx xxx xx xxxx Xxxxxxxxx, xx xx xxxx xx xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx xX xx.x XXxXx.

XXXXXXX: Xxxxx xxx Xxxxxxxxx xxxxxx xxxxx Xxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx, xx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

Xxx Xxxxxxxxxxxxxx xxxxxxxxx:

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  • Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxxx.
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  • Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxx Xxx. x XXX xxxx xxxxx Xxxxxxxxxxxx xxx XxxXxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxx, xxx xxxxxxx Xxxxxxxxx, xxx xxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxx Xxxxxx xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxxx.
  • xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx. Xxxxx Xxxxxx xxxxxxx xx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XxxXX xxxx X. xxxx.
  • Xxx xxxx: Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxx.

XXXXXXXXX: Xxxxx Xxx xx xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx XxxXxxxxx xxxxxx x xxxxxxxx xx xxx XxxXxxxxx xxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxx Xxxxxxxxxxxxxxxxxxx xxxxx x, xxxxxxx Xxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx. Xxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx.xxx XXX xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.

Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx:

  • Xxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxx xxx XxxXxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxx xx xxxx xxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxxxx "Xxxxxx xxx Xxxxxxxxxx" xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xx xxxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxx xxxxx "xx xxx xxxxxxxxxxxx Xxxxxxxxx" xxxxxxxx, xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxxxx xxxxxxxx xxx. Xxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.
    Xxxx Xxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx XxxXxxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxx xxx Xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx: "Xx Xxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xx xxxxxx, xxxxxx xxxx Xxxxxxxxx xxxxx xxx xxx Xxxxx xx xxxxxxxx xxx" xxx xxxx Xxx. x XXXx. Xxxx xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx.

a) Überlassung einer Wohnung an den Ex-Gatten

Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxx xxx Xxxx xxx xxx XxxXxxxxxxxx xxxxxxxxxxxxx Xxxxxxx. Xxxx Xxx xxxxx Xxxxx xxxxxxxxx, xxxxxxx xx xxxx xxxxxxxxx xx xxxx "xxxxxxxxxxxxxx xxxxxxxxxxxx". xxxxxxxxxxx Xxx xxx XxxXxxxxx xxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx xxxxxxx Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx Xxx xxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx:

  • Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx. Xxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxx XxxXxxxx Xxxxxxxxxxxxxx, xxxxxxx Xxx xxx xxx Xxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxx Xxxxxx, xxx xxxxx xxx Xxxxxxx xxxxxxxxxx xxxx, x. X. xxxx Xxxxxxx, Xxxxx, Xxxxxx, Xxxxxxxx, Xxxxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxxxx Xxxxxx, x. X. Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx xxx xxx xxx XxxXxxxxx xxxxxxxxxxxx Xxxx, xxxxxx Xxx xxx Xxxxxx xxxxxxxxxxx xxxxx.
    xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

XXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxx xxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxx, xx Xxx xxx XxxXxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxx xxx xx xxxx xxxxxx xxxx Xxxxxxx xxxxxxxx xxxx xx xxxx Xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx XxxXxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxx xXxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX: Xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxxx.

b) Vermietung einer Wohnung an den Ex-Gatten

Xxx xxxxxxx xxx Xxxxxxx xxx. Xxxxx Xxxxxxxxxxxxxxxxxx xxx XxxXxxxxxxxx xxxx xxxxxxxxxxx, xxxxx Xxx xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx, "xxxx xxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx, xxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx, xxx xxxxxxxx Xxxxxxx xxxxxxx xxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxx xxxx xxxx xxxx xxxx Xxxxxxxxx xxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxx Xxxxx xxx xxx xxx Xxxxxxxxx xxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XX. "Xxx Xxxxx, Xxxxxxx xx xxxxxx, xxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxxxx Xxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx, xxx xx Xxxxxxxxxxx xxxx Xxxxx xxxxx Xxxxxxxxxxxxxx, x. X. Xxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, xx xxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxx.

XXXXXXXXX: Xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxxxx xxxx xxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xx xxxxxx Xxxx xxxxxxx Xxx xxx Xxxxxxxx xxx Xxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxx Xxx xxxxxxxxxxx xxxxx, xxx Xxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxxxxxxx xxxxxx xxxxx.

c) Schuldentilgung, Übernahme von Verbindlichkeiten

Xxxxxxx xxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxx xxxxxxx xxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxx xxx xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xx xxxx xx xxxxx Xxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxx xxxx "xxxxxxxxxxxxxx xxxxxx xxxx xxxxx x xxxxxxxxx x Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxx xxx xxxxxx Xxxxxxxx xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx" xXXX Xxxxxxxxxxx xxx xx.x.xxxx, x XX xxxxx, XxxXX xxxx X. xxxxx.

Xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxx, xxx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxx, xxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXxXX xxxx X. xxxx.

XXXXXXXXX: Xxxx xxxxxxxxxxx Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx XxxXxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

Xxxxxxxxxxxx xxxxx xx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxx. xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxx xxxxxxxxxxx xxxx. Xx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx:

  • Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx Xxxxx xxx, xx xx xxxxxx xx xxxxx XxxXxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxx xxxx xxxx xxxxxx, xxxx xx xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxx. Xxx xxx Xxxxxxxxxxxxx xxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.
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7. Versteuerung beim Unterhaltsempfänger

Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx, "xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. xx XXxX xxxxxxxx xxxx" xxx xx Xx. xx XXxXx.

Xxxxxxxxx xxxx xxx Xxxxxxxxx xx xxx Xxxxxx XX xx xxx Xxxxx "Xxxxxxxxxxxxxxxxxxxx, xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx".

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Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx, xxxx xx xxxxxxxxxxxx xxxx Xxxxxxx xxxxxx xx xxxxxx xxxx, xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxx xx. Xxxxx Xxx xxxxxxxx xxxxx xxxx xxx xxxxxxx xxxxxx Xxxxxxxxxx xxxxx, xxxxxx xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxx xxxx Xxxxxx xx.

Xxxxxxxx:
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a) Versteuerung beim Empfänger auch ohne Steuervorteil beim Geber?

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b) Wenn der Unterhaltszahler im Ausland lebt

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c) Wenn der Unterhaltszahler die Steuer des Empfängers nicht erstattet

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8. AKTUELL: Prozesskosten um Unterhalt als Werbungskosten abziehbar

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