Nach neuem Scheidungsrecht sind einvernehmliche Vereinbarungen zum Ausschluss des Versorgungsausgleichs durchaus erwünscht. Im Zusammenhang mit der Ehescheidung kommen verschiedene Zahlungen in Betracht, um den Versorgungsausgleich auszuschließen, die Kürzung der eigenen Versorgungsansprüche zu vermeiden oder die eigenen Versorgungsansprüche zu sichern. Hier erfahren Sie, wie die steuerliche Behandlung solcher Zahlungen geregelt ist.

1. Private Vereinbarungen über den neuen Versorgungsausgleich

Xxx Xxxxxxxxxxxxxxxxxxxx xxxx x.x.xxxx xxxxxx Xxxxxxxxx xxxx Xxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xx xxxxxxx:

  • Xxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx: Xxxx xxxx xxxxxxxxx xxxxx Xxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxx xxxx xx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx Xxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx: Xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xx xxxxxx Xxxxx, xxx xxxx xxxxxxxxxxxx, xxxxx Xxxx xxxxx xx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx.

Xxxx xxx xxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx: "Xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx". Xx xxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx xxx x Xxx. x XxxxXxxxxXx. Xxxxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx, x.X. xxxxx Xxxxxxxxxx, xxxx Xxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx x.xx.

Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxxxxxxxxx xxxxxxx xxxxx xxx xx Xxxx xxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x XxxxXxxxxXx, xxxxxxx xxxx xxxxxxx xxxxxxxx xxx Xxx xx xxxxx Xxxxxxxxxx xxx xxxx Xxx. x XXXx xxxxxxxx xxxxxx.

Xxxx xxxx xxx Xxxxxxx xxxxx, xxx xxx xxx xxx xxxx xxxxxxxx xxxx, xxxxxxx xxx xxx Xxxx xxx Xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxx. Xx xxxxxxx xxxxxxxxxxxxxx xxx Xxxx xxxxxx Xxxx xxx xxxxxxxxxx Xxxx xxxxxxxxxxx xxx xxx Xxxx xxxxxx xxx xxx Xxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx.

XXXXXXXXX: Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxx xxxxx xxxx xxxxxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxx xxx Xxxxxxx xxx xxxxxxx "xxxxx xxx Xxxxx xxxxxx xxxx".

Xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx:

xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx

Xx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, x.X. xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxx xx xxx Xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxx, xxxx Xxxxxxxx xxx "Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx" xxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxx, xxx xx Xxxxxxx xxxxxxxx xxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxx xx xxxxxx Xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxx xxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx" xxxxxxxxxx.

xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxx

Xxxx xxxx xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxxx xxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxxx xxx xx xxx Xxx xxxxxxxxxx Xxxxxxxx xxxxx. Xxx Xxxxxxxx xxxxxxx xxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxx. Xx xxxxxx Xxxx xxxxxx xxx Xxxxxxx xxx "Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx" xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx. Xxx xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxx xx Xxxxxxxx, xxxx xxxxx Xxxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxx.

xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxx

Xxxx xxxx xxxx xxxxxx xx Xxxxxxxx xxxxxx, xxxx xx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxx xx xxxxxx. Xxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xx xxx xx XxxxXxxxxX xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx.

xx x XxxxXxxxxX x Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx

xxx Xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxx xxx xxxxxxxxxxxx xxxx xxxx xxxxxxxxx

  1. xx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx,
  2. xxxxxxxxxxxxx xxxxx
  3. Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx xxx xxxx xx xxx xx xxxxxxxxxxx.

xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxx.

xx xxxx XXX x Xxxxxxxxxx, Xxxxxxxxxxxxxxxx

xxx Xxx Xxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxx xXxxxxxxxxxx xxxxxx, xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxxxxxx.

xxx Xxxxxxxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xx xxxx xxxxxxxx xxx xxxx x xxx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

2. Zahlungen zur Vermeidung des Versorgungsausgleichs

Xxxxxxx xxxx xx xxxxx Xxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxx Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxx xxx XxxXxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx, x.X. xxxxx Xxxxxxxxxx, xxxx Xxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx x.xx. xxx xxxx Xxx. x XXXx.

Xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx x Xxx. x Xx. x XxxxXxxxxXx xx xxxxx XXX x.X. xxx Xxxxxxxxxx xxx xxx x.x.xxxxx.

a) Steuerregelung bis 2014

Xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. xx XXxX xxxx xxxxxxxxx. Xx Xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxx xxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx xx xx Xx. xx XXxX xxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx XXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

  • Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxx x.xx. xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx. Xxxxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xx XXxX xxx.
  • Xxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxx xxxxxxx xxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.
  • Xxxxxx xxx Xxxxxxx: Xxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx xxx XxxXxxxxx, xxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxx x xxxxx xxxxxxxxxxx x Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xXXXxXxxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxx xxx xxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
  • Xxxx Xxxxxxxxxxxxx: Xx Xxxxx xxxx xxx xxx XXX xxxxxxxxxxx, xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx xxxxx xx Xxxxxx xxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. xx XXxX xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.
  • Xxx Xxxxxxx xxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xx Xxxxxxxx xxxxxxxxxxxx xx xxxx, xxxxx Xxxxxxxxxxxxxxxx xx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.
  • Xxx Xxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxx, xxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx. Xx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxx xxxx xxx Xxxxxxx xxxxxxxxxx, xxxx xxxx xx xxx xx x Xx. xxx XXxX xxxxxxx. Xxx Xxxxxxx xxxx xxxxx Xxxxxxx xxxxx xxxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxx: "Xxx Xxxxxxxxxxx xxxxx xx xx xxx Xxxx, xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxx Xxxxxxxx xx xxxxxx. Xxx xxxxxxx xxxxx xxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xx xxxxxxxxx Xxxxxxxxx, xxx xx Xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxx xxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

XXXXXXXXX: Xxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxx xxx x xxxxx xxxxxxxxxxx x Xxxxxxxxxxxxxx xxx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxxxxxxx, xxxxxx xx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxx xxxxxxxxxxxxx Xxxx xxxxx xxx XXX xx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx:

Xxx Xxxxxxxx xxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxx Xxxx xxx Xxxxxxxxx, xxxx xxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxx xxx Xxxxxxxxx xx xxxxxx. Xxxxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxx xxx x xxx xxxx xxx Xxxxxxxxx. Xxxx xxxxxxx xxx Xxxx xxxxx Xxxxxx xx xxxxxx Xxxxx xxxxxxxxxx xxx xxxxxxx xxx Xxxxxxx xxx.xxx XXXx xxxxxxxx xx xxxxx Xxxx xx.

  • Xxx xxxxxxxx Xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx xxx xxxx xxxxxxxx, xxxx xxxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxxxxxxxx xxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxx xxxxxx xxxxxx, xx xxx Xxxxxxxxx xxxx xxxxxx, xxxx Xxxxxxxxxxxx xxx xxxxx xx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx, xxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxx Xxxxxxxx xxxxxxx, xxxx xxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxx.
  • Xxx xx xxx Xxxx xxxxxxxx Xxxxxx xxx xx.xxx XXX xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx. Xxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx xxxxx xx Xxxxxx xxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx x xxxx xxxxx Xxxxx: xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx x xxxx xxxx xx xxxxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxxxxx xxxxx xx xxxxxx Xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxx x Xxx. x XxxxXxxxxXx. Xxx Xxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxx xxx xxxxxxxxxxxxx, xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xx XxxxXxxxxXx. Xxx xxxxxx xx xx XxxxXxxxxX xxxxx xx xx Xxx. x Xx. xx XXxX xxxxxxxxxxxxx Xxxxx.

XXXXXXX: Xxx Xxxxxxxxx xxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx: Xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxx, xxx xxxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxx xxxxxxxxxxx, xxxxxxxx Xxxxxxxxxx xxx xxxx xxxx xxxxxxx Xxxxxxxx xxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxx!x xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xXX Xxxxxxxx xxx xx.xx.xxxx, x X xxxxxx Xx. Xxx Xxxx: Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxxxxx xxx XxxXxxxxxxx, xxxx xxx Xxxx xxx Xxxx xxxxx Xxxxxx xxx xx.xxx XXX xxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xx xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxx, xxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx.

Xxx XX Xxxxxxxx xxx xx xxxxx xxxxxxx Xxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxx x.x.xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxx Xx.Xxx Xxxx: Xxx Xxxxxxx xxx xxxxx Xxxxxxx xxxxxxx xxxx xx Xxxx xxxx xxxxxxxx xxx xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX, xxxxxxx xx xxxxx Xxxxxxxxxxx, xxxxxx. Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxx xx. Xxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxx xxxxxx xxx xx Xxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx Xxxx xx Xxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxx xxxxx.

Xxx Xxxxxxxxxxxxx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxx xx Xxxxxxxx xxxxxxxx xxxxx, xxxx xxx Xxxxx xxxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx xxxxx. Xxxx xxxxxx xxxxxxx Xxxxxxx, xxx xxxx xxx xxxxx Xxxxxxxxxx xx xxxx xx xx. XxxxXxxxxX xxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxx xxxxxxxxxxxxx xxxxxxx. Xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxx xxx Xxxxx xx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx x XXXXX x. X. x. xxxx xxxxx xx. XXXx xxxxxxxxxxxx xxxxxxx. Xx xxxxxx xxxxx xx xxxxx Xxxx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxxx xxxxxxx.

Xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxx xx xx Xx. x Xxxx x XXxX xxxxxxxxx xxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx xxxxx Xxxxxxxxxxxxxx, xxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. xx XXxX xxxx xxxxxxxxx xxxx xXX XxxxxxxxxxXxxxxxxx xxx xx.x.xxxx, x X xxxxx, Xxxxxxxx X X xxxxxx. Xxx xxxx xxxx "Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xx, xx, xx xxx xx xxx XxxxXxxxxX, xxxx xxxxx, xxxxx, xxxxx XXX xxx xx xx xxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. xx XXxX xxxxx. Xxxxx xxxxxxxxx xxxx xxxxxxxx "Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx" xxxxxxx xx xx XxxxXxxxxX x xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx.xxx XXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx. Xxx Xxxx: Xxxx xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx XxxXxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX xx xxxxx XxxXxxx. Xxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxxxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xx.

Xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxx Xxxxx xxx xxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxxx. Xxx Xxxx: Xxx Xxxxxxx xxxxxxxx xx Xxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxx xxxxxx Xxxxxxxxx xx Xxxxxxxxx xxxx xxxxxxxxxxx xx xxx xxxxxx XxxXxxx xxxx "Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx" xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx xxxxx Xxxx xxxxxx xxx Xxxxxxx xx Xxxxxxxxxx xxxx xxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xx, xx xx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xx. Xxxxx xx xxxxxxx xxx Xxxxxxxxxxxx xxxxx "xx xxxxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx", xxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx.

b) Neue Steuerregelung seit 2015

Xxxx xxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxx: Xxxxx xxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx" xxxx xxx xxxx xx, xx, xx xxx xx xxx XxxxXxxxxX, xxxx xxxxx, xxxxx, xxxxx XXX xxx xx xx xxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxx "Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx" xxxxxxx xx xx XxxxXxxxxX. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxxx Xxxxxxxxxxx xxxx xxxxxxx, xx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxx, xxxx xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. xx Xx. x xxx x XXxX xxxxx.

Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx x xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx xxx xx Xxx. xx Xx. x xxx xx xx Xx. xx XXxX, xxxxxxxxxx xxx xxx "XxxxxxxxxxXxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxx xxxx xxx xxxxx Xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx:

  • Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xx Xxx. xx Xx. x XXxX xxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx xxx xx Xx. xx XXxX xxxxx.
  • Xxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxxx xxxxx xxxxx xxxxxxxxx, xx xxxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxx xxx xxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx Xxxxxx xxx Xxxxxxxxxx xxx xxx "xxxxxxXxxxxx Xxxxxxx" xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx.
  • Xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxx, xxxx xx xxxxx xxxxxxxxx Xxxx xxxxx xxxx xxxxxxxxx xxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xx xxx xxxx xxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxx, xxxx xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.
  • Xxxx Xxxxxx xxxxxxxxx xxx xxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxxxx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxx Xxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxx.
  • Xxx Xxxxxxxxxxxxx xxx xx.xxx XXX x xxx xxxx Xxxxxxxxxxxxx x xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx.

Xxxxxxxx:
Xxx Xxxxxxxx Xxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx Xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxx xxxxx xx Xxxxxxxx xxxx xxxxxx Xxxxxxxx xx.xxx XXX xx xxxxx XxxXxxx. Xx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xx.xxx XXX. Xxxx Xxxxxxxx xxx xxx xxx Xxxxxx X xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx. Xxxx Xxxxxxxx xxxx xxxxxxxx xx.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxx xxxx xxxxxxxxxxxxxxxx xx.xxx XXX xxxxxxxxxx xxx XXX XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx. xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx.

xxxxxx

Xxxxxxxx xxx xxxx

Xxxxxxxx xx xxxx

Xxxxxxxxx xxx Xxxxxxxxxx

xxx Xxxxxxxxxxxxxxxxxxxxx

xxxxxxxxxx xxxxx xxxxxxxxx

xxx Xxxxxxxxxxxxxx xxxxxxxxx

Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx

xxx Xxxxxxxxxxxxxx xxxxxxxxx

xxx Xxxxxxxxxxxxxx xxxxxxxxx

XXXXXXX: Xxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xx.X. XXXxXxxxxx xxx x.x.xxxx, XX X xxxxxxx XXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx. Xx xxxxxxx Xxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxx xxxxxx xxx.

XXXXXXX xxx xxx XX Xxxxx xxxx xxx Xxxxxx xx.x.xxxx xxx X xxxxxxxx xxxxxxxxxx. Xxx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxx xx Xxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx x xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx x xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx.

XXXXXXX:xxxxxxXxxx xxxx xxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xx Xxx. xx Xx. x xxx Xx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxx xxxx xxxxxxxx, xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx, xxxx xxxxx xxxxxxxxxxxXxxxxxxx xx Xxxxxxxxxxx xxxxx.

  • Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx XXxxXXXxXxxxxxx xxx xxx xx xxxxx XXxxXXXxXxxxxxxxxxxxx xxxx x xxx xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx xx Xxx. x Xx. xx XXxX, xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxx xxxx Xxxxxxxxxx xxxx xxxx xxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xx XXXxXxxxxxxxx xxxXX X xxX xxxxxxxxxxxxx :xxxx xxxx xxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxx. Xxxxxxxxxxx xxx xxxx xxxx XXX xxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. xx XXxX xxx Xxxxx xxxx xxxx xxxxxxxx xxx.
  • Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxx xxx XXxXXX, xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxx.

Xxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xx xxxxxx Xxxxx xx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx x xxxxx xxxxxxxxxx x xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx. xxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxxxxxxxxxx xxxx xxxxxx Xxx xx xxx XxxxxxxxxxxxxXxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx

c) Verzicht auf Pensionsanspruch nach interner Teilung

Xxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxxx xxxx, xxxx xxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxx.xxxxxxXxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxxxxxx x xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxx xxxxxxxx xxxxx Xxx xxxxxx Xxxx, xxxx xxx Xxxxxxxx xxx xxxx Xxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxx, xxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx.

Xxxx x xxxxxxxxx x Xxxxxx xxxxxx: Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xx Xxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxxxx xxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xx xxxxxx Xxxxx xxxxxxxxxx xxx Xxxxxxx xx xxxxxxxxx xxx xxx xxxxxxx xxx Xxxxxxx xx Xxxxxxxx xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx, xxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxx xxxxxx xx Xxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xx Xxxx xxx xxxxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxx xxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx "xxxxxx" XxxX xxxxxxxx xxxxx. Xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxx, xxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxx xxx xxx XxxXxxx xx xxxxxxxxxxx. Xxxxx xxxxxxxxxxxxx xxxx xx Xxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxx xxx xxx xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx xxxxxxxx Xxxxxxx. Xxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxx xxxxxxx.
  • Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xx Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xx XXxXx. Xxx Xxxxxx xxx xxx xx Xxxx xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxxxxx xxx xxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxxx Xxxxx xxx Xxxxxxx xxxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx Xxx x xxxxxxxx x Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxx xx xx XXxX.
  • Xxxxxxxxxxx: Xxxx xxx xxx XxxXxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxx xxx XxxXxxx xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxx xxxxxxxx. Xxxxxxxxxx xxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxx XxxX. Xxx xxx xxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxx xxx xxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxx. Xxx xxxxxx xxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx x xxxxxxxxxxxxxxx x xxx Xxxxxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx.
  • Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxx XXX xxxxxx xxx, xxxx xxx XxxXxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx XxxX xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxx xxx XxxXxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxx XxxXxxxx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx, xxx xxx xxxxxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxx xx.

XXXXXXXXX: Xxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxxxx Xxxxxxxxxxx xxx xxxx xxx XXX xxx xxxxxx Xxxxxxxx xxxx xxxxxxxx xxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx. Xxxx xxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxx xxx XxxX xxx xxxxxxx Xxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xxxx x Xx. x Xxxx x XXxX. Xxxx xxxxxxx xxxx xxx Xxxxxxxxx xxx xxx XxxXxxx xx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxxxx.

3. Steuerlicher Abzug von Wiederauffüllungszahlungen

Xxxxxx xxx xxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxxxx xxx xxx Xxx. x Xx. x XXX XXx. Xxx Xxxxx xxx, xx xxx xxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.xxxxxxXXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx. Xxxxxx xxxx:

  • Xxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xx xxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx. Xxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX xxxxxxxxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x Xxxxxx x xxx x XXxXx.
  • Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx XXxX, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xx Xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xx xxxx xxx Xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx.

Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxx xxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxx xxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxx xxx, xxx xxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx xx.x.xxxx xX X xxxxx xxxxxxxxxx.xxxxxx

  • Xxx Xxxx: Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxx Xxxx xxx Xxxxxxxxx xx Xxxx xxx xxxxxxxx Xxxxxxx xx xxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxx, xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxx xx Xxxxx xxx xx.xxx XXX xx xxx Xxxxxxx xxxxxx xxxxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx.
  • Xxxx Xxxxxxxxxx xxx XXX xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxx xxx xxx Xxxxxxx xx "Xxxxxxxxx" xxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx, xxxx xxxx xxx Xxxxxxx xxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxxxx xxxxxxx xxxx xx Xxxxxxx xxxxxxxxxxxxxx xxx, xxx xxxxxx xxxxxxxxxx xx.xxx XXX xxx. xx.xxx XXX. Xx Xxxxx xxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx.xxx XXX xxx Xxxxxxxxxxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxx xxxx xxxx xxxxx xxxxxx xxxxxxxx. Xxxxxxx xxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xx xxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxx xx xxxxxxxxx x xxxxxxxxxx xxx, xxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxxx Xxx xxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxxxxx XXXxXxxxxx xxx Xxxxxxxxxxxxxx xxx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxx " xx Xx. x XXxX xxxxxxxx xXXX x.x.xxxx, XXxXx xxxx XX X. xxxx.

4. Informationen zur alten Rechtslage bis 2014

a) Auffüllungszahlungen bei Beamten

Xxx Xxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxx xx XxxxxXXx. Xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xx XxxxxXXx.

Xxxx xxx Xxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx x xxxxx xxxxxxxxxxx x Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx, xxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxx. Xxx xxxxx xxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x XXxXx xxxxxxxxxxxxxx xx xxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xx xxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxx, xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxx xxxx xxxxx xxxxxxx Xxxxxxx xx xxx Xxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxx xxxx: Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx, xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x XXxXx xxxxxxxxxxxxxx xx xxxxxxxx, xxx xxx xxxxxxxx Xxxxxxxxxx xx xxxxxx Xxxxx xxx x xxxxx xxxxxxxxxxx x Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xXXXxXxxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxx xxx xxxx.

Xxx Xxxxxxxxxxxxxx xxxxxxxxx:

  • Xxxxx Xxxxxxxx xxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxx xxxx xxxx, xxxx xx xxxxx Xxxxxxxxxx xxxxxxx xx xxxx Xxx. x XXX xxxxxxxxxx xxx, xxxx xxxx xxx Xxxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxxx xx xxxxxx Xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxx xxx Xxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx xxxxxx Xxxxxxx xxxx Xxxxxxxxxxxx xxxxxxx xx xxxxx XXX x.X. xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXXxXX xxxx X. xxxxx.
  • Xxx Xxxxxxx xxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxx, xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxx. Xx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXXxXX xxxx X. xxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xx xx XXxX. Xxxxx xxx xx xxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxx xx xxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xx xxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxx.

Xxxx xxxxx Xxxxxxxxxx xx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. xx Xx. x XXxX xxxxx.

xx xx Xxxxxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxx Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx xxxx xxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx.

xxx Xxx xxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxx xxxxxxx xxxxx, xxxxxxx xxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxx, xx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx, xxx xxx Xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xx xxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxx xx, xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxx, xx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxxxxx xxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxx, xx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx.

xxx Xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx.

xxx Xxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxx xxxx Xxxxxx x xxxxxxx, xxxx xx Xxxxxx xxx Xxxxxxxxxxx xx xxxx xxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxx xx xx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

b) Auffüllungszahlungen bei Angestellten

Xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xx xxxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxxx:

Xxxx xxx Xxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx, XXXxXX xxxx X. xxx xxxxx XX XxxxxxXxxxxxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxxx.

Xxx Xxxxxxxxx xxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx. Xx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxxxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xx xxxxxxxxxxxxxxxxxx xx Xxxxxxx, xxxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxxxxxx, xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx xxxxxx Xxxxx xx.

Xxxx xxxxx Xxxxxxxxxx xx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. xx Xx. x XXxX xxxxx.

Xxxxxxxxxx xxxxxx xxx Xxxxxx xxx xxxxx xxxxxxxxx:

  • Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxxx xx xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxx. Xxxxxxxxxxxxxxxxxx xxx xx xxx xxxxxxx Xxxx xx xxxxxx Xxxxx xxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxx xxx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx.
  • Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xXXX, XXXx xxxx xxx xxx Xxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxx xxx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx.

c) Ausgleichszahlungen für ungekürzte Versorgungsbezüge bei Angestellten

Xxx Xxxxxxx xxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx, xxx xx xxxxxx Xxxxx xxx x xxxxxxxxxxxxxx x Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxx xxx xx Xxx. x Xx. x XXxXx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx.

Xxx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xx xxxxxx Xxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxx xxx xx Xx. x XXxXx.

Xxx Xxxxx xxx, xx xxxx xxx Xxxxxxxxxxxx x xxx xxx Xxxxxxx x Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx.

Xxxx xxxxx Xxxxxxxxxx xxx xxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx, XXXxXX xxxx X. xxxxx.

Xx xxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxx xx Xxxxxxx. Xxxxxx

Xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxx xxxxxxx xxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxx. Xxxxxxxxxx xxx xxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxx xxx xxx xxx xx xxxxxxxxxx xxxx.

  • Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx x xxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxx xxx xxxxxx Xxxxx xx.
  • Xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xx Xxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx, xxxxxx xx xxxxxxxxxxxx xxx, xxx xxx Xxxx xx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx. Xx xxxx xxx Xxxxxxx xxxx xx xxxxxx Xxxxx xxxxxxxxxx. Xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xx xxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx. Xxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx.

XXXXXXX: Xxxx xxxxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx xxxx Xxxxxxxxxx xxx xxx x.x.xxxx xxxxxxxxx. Xxxx xxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxx xxx xxxxxxxx xxx xxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xx xx Xxx. x Xx. x XXxXx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xx xx Xx. x XXxXx.

Xxxx xxxxx Xxxxxxxxxx xx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. xx Xx. x XXxX xxxxx.

d) Ausgleichszahlungen für ungekürzte Rentenbezüge

Xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x Xx. x XXX XXx.

Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xx Xxx. x Xx. x XXxXx. Xxx xxxxxx xxxxxx xxxxx xxx x xxxxx xxxxxxxxxxx x Xxxxxxxxxxxxxx xxx xxx "xxxxxxxxx Xxxxxxxxxxx", x.x. xxx Xxxxxxxxxxxxxx, xxxxxxxxx xxxxxxxx xx xx Xx. x XXxXx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xx xxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxx xx xxxxxxxxx. Xxxxx Xxx xxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxx " xx Xx. x XXxX xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXX: Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxx xx xx XXxX xxxxxxxxx xxxxxx, xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxx xx xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xxx xxxxxxx Xxxx xx xxxxxx Xxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx xxxx Xxxxx xxx xxxxx XXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxx xxxx Xxxxx xx xxxxx.

Xxx xxxxx Xxx xxx Xxxxxxxxxxxx, xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxxxxxxxx xxxxxx Xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxx x. xx. Xxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxx, Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxx:

Xxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxx x xxxxx xxxxxxxxxxx x Xxxxxxxxxxxxxx xxx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx x.x.xxxx, X X xxxxxx, XXXxXX xxxx X. xxxx.

Xx xxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xx xxx Xxx. x XXXx. Xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx xxx Xxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxx xxxxxxx, xxxxxxx Xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxx xx xx XXxX xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXX xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxx xxxxxx: Xxxxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxx, xxx xxxxx Xxxxxxx xxx x xxxxx xxxxxxxxxxx x Xxxxxxxxxxxxxx xxx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxxxxx xx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxX xxxxxxxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxx, xxx.x.

Xxx Xxxx: Xx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx xxxxx Xxx. x XXX xx xxx xxx xxx xx.x.xxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx xxx Xxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx.

Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxx xxx Xxxxx, xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxx xx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxX xxxxxxx.

Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx. xx xxx xxxxxxx Xxxx xx xxxxxx Xxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxx.

Xxxxxx Xxx xx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx, xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxx XxxXxxxxxxxx xx xxxxxxxxxx, xxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx xxxxx Xxxxxxxxxx xx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. xx Xx. x XXxX xxxxx.

xx xxx XXX XX x Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx

xxx Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxx xxxxxx, xx

x. Xxxxxxxxxxxxxxxxxxxx, xxx xx xxxxx Xxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxxxx,

x. xxx Xxxxx

xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxx Xxxxxxx xxx xx Xxx. x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx

xx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx,

x. xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxx. xx.

xxx Xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xx xxx Xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxx Xxxx xxx Xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxx x,xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx.

xxx Xxxx xx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxx xx xxxxxx, xxx xxxx xxxxxx, xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxx, xx xxxxxxxx Xxxxxxxxxx xx xxxxxxxx.

xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxx x Xx. x xxxx Xx. x Xxxxxxxxx x xxxxxx xxxxxxxxx, xxxxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxx Xxxxxx xxxx Xxxxxx x xxxxxxxxxxxxxxx xxxxxx.

xxx Xxxx xxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx.

xxx Xxx Xxxxxxxxx xxxx Xxxxxx x Xx. x xxxxxx xxx xx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx, xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx

x. xx Xxxxxx xxxxx, xxx xxx Xxxx xxx xxxxxxx Xxxxxxxxxxxxxx,

x. xx Xxxxxxx xxxxx, xxx xxx Xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx

xxxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xx Xxxxx xxx xx xxx Xxx. x Xx. x xxx Xxxxxxxx xxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxx xx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx. Xx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxx x xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxx x xxxx x xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

xxx Xxx Xxxxxxxxx xxxx Xxxxxx x Xx. x Xxxxxxxxx x xxxxxx xx xxx Xxxxxxxxx xxx xxxxxxx, xx xxx xxx Xxxxxxxxxxxx xxxx xx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx, xxxx xxx xxx xxx Xxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xx xxx Xxxxxx xxx Xxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxx xxxxx Xxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxx xxx. Xxxxx xxx xxxx xxx Xxxx x xxxxxxxxx Xxxxxxxxx

x. xxx xxx Xxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xx xxx Xxxxxx xxx Xxxxxxxxxx xxxx Xxxx x xxx Xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx

x. xx xxx Xxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xx Xxxxx xxx xx xxx Xxx. x Xxxx x Xx. x xxx Xxxxxxxx xxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx, xxx xxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxxx xx xxx Xxxxxx xxx Xxxxxxxxxx xxxx Xxxx x xxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx

x. xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxxx xx xxx Xxxxxx xxx Xxxxxxxxxx xxxx Xxxx x xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx

x. xx xxx Xxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxx xxxx Xxxx x xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

xxx Xxxx Xxxxxxxxx xxxx Xxxxxx x Xx. x xxxxxxx xxxxxx xxx xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx, xxxx xx Xxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxx xx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx.