Scheidung: Versorgungsausgleich - Ausgleichsansprüche nach Scheidung (schuldrechtlicher Versorgungsausgleich)

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1. Was ist der schuldrechtliche Versorgungsausgleich?

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Was sind solche "Ausgleichsansprüche nach der Scheidung"?

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Wie werden Ausgleichsansprüche nach der Scheidung steuerlich behandelt?

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2. Anspruch auf schuldrechtliche Ausgleichsrente (§ 20 VersAusglG)

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a) Laufende Versorgung in Form einer Basisversorgung

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b) Laufende Versorgung in Form einer Leibrente

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c) Laufende Versorgung in Form eines Versorgungsbezugs

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d) Laufende Versorgung aus Riester-Vertrag, Pensionsfonds, Pensionskasse, Direktversicherung

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3. Abtretung von Versorgungsansprüchen (§ 21 VersAusglG)

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4. Anspruch auf Ausgleich von Kapitalzahlungen (§ 22 VersAusglG)

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5. Anspruch auf Abfindung (§ 23 VersAusglG)

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6. Anspruch gegen die Witwe oder den Witwer (§ 26 VersAusglG)

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7. Gesetzliche Grundlagen

§ 1a EStG - Fiktive unbeschränkte Steuerpflicht von EU- und EWR-Familienangehörigen

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§ 10 EStG - Sonderausgaben

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§ 22 EStG - Sonstige Einkünfte

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§ 20 VersAusglG - Anspruch auf schuldrechtliche Ausgleichsrente

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§ 21 VersAusglG - Abtretung von Versorgungsansprüchen

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§ 22 VersAusglG - Anspruch auf Ausgleich von Kapitalzahlungen

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§ 26 VersAusglG - Anspruch gegen die Witwe oder den Witwer

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