Ausgaben für die Zukunftsvorsorge sind als Sonderausgaben absetzbar. Seit 2010 gibt es vier Gruppen: Beiträge zur Altersvorsorge, zur Kranken- und Pflegeversicherung, zu anderen Versicherungen und zu Riester-Verträgen. Hier erfahren Sie die Einzelheiten zum Abzug der so genannten anderen Versicherungen wie zum Beispiel Unfall- und Haftpflichtversicherungen.

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4. Beiträge zu anderen Versicherungen

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a) Was zählt zu den anderen Versicherungen?

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b) In welcher Höhe sind die anderen Versicherungen absetzbar?

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Wie hoch ist der Spielraum für andere Versicherungsbeiträge?

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c) Neuer Höchstbetrag verfassungsgemäß?

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d) Welcher Höchstbetrag gilt für Verheiratete?

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e) Nur kleiner Höchstbetrag für nicht berufstätigen Ehegatten?

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f) Besonderheit zur Arbeitslosenversicherung

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  • Xxx XXX xxx xxxxxxxxx xxxxxxxx, xxxx xx xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxx, Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxx xxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxx, xxxxxxx xxxxxxx xxx Xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxx.

Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxx Xxxxxx xxxxxxxx: Xxxx xxx Xxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xx xxxxxxx xxx xxxx xxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx. Xx xxx xxx Xxxxxxxxxx x xx xxx XXX x Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, x.X. Xxxxxxxxxxxxxxxx X, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx., xxxxxxxx xxxxxx, xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxx xxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx.

  • Xxx XXX xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx. Xxxx xxxxx xxx xxxx Xxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx x xxxx xxxx Xxxxxxxxxxxxxx x xx Xxxxxxxx, xxxxxx xxxxx xxxx Xxxxxxxxxxxxxx. Xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xXXxxxXxXxxxxxxxx xxx xx.xx.xxxx, x XxX xxxxxxx.
  • Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XX xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx.

g) Besonderheit zu Berufsunfähigkeitsversicherungen

Xxxxxxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xx Xxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxxx xxxxxxx xxxx xxxx xxxx xxxxxxxxxx xxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxx. Xxx xxxx xxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx x.xxx XXX xxx. x.xxx XXX xx Xxxx. Xxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx XxxxXxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx "xxxxx xxx Xxxxx xxxxxx".

Xxxxxxxxx xxxxxx xxx xxx x xxxxxxxxx x Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxx. Xxx xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx, xxxxx Xxxxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxx xxxx, xxxx xxxx xxxxxx Xxxxxxxx xxxx xxx Xxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx.

Xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xXXXx xxxxxxxxxxx xxxxxx:

  • Xxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxx xx Xxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxx" xxx xxx Xxxxxxxxxxxxx xxx x.xxx xxx. x.xxx XXX xxxxxxxxx, xxxx xx xxxxx x xxx xxxxxx x xx Xxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxxxx xxxxxxxxxx "Xxxxxxxxxxxxxx" xxxxxxxxxx xxx Xxxxx.
  • Xxxxx xxx Xxxxxxxxxxxx xx xxxx xxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxx" xxxxxxxxx xxxxxx. Xxxx xx xxxxxxx xx xx Xxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

Xx xxxx xxxx xxxxxxx Xxxxxxxxxxxx: Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxx "Xxxxxx"xXxxxxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxx xxxxx xxxx xxx xx x xxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx Xxxxxx xxx "Xxxxxxxxx xxx Xxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxx xxx xxxxxx xxxx xxxxx xxxxxxxxxxxxx xxx Xxxxx xxxx xxxx xx xx.xxx XXX xxx. xx.xxx XXX xxx Xxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxx xxxx xxx xx x, xxx xxxxxx Xxxx xxxxxx xxxxx Xxxx xx x Xxxxxxxxxxxxx.

Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx xx x xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxx xxxxx: Xxxx xxx xx x xxx Xxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxxxx xxx xxx xxxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xx xxx xxxx xxx xx xxXxxxxx xxx xx xxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

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XXX:xxxxxxXxxx xxxx xxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxx x xxxxxxxxx xx Xxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx Xxxxxxxxxxxx. xx XXxX xxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxx xx.xxx XXX xxx. xx.xxx XXX.xxxxxxXxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxx xxxxx xxxxxx XxxxxXxxxxx.

Xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxxxx Xxxxxxxxx xxxxxx xxxx xxx xx x xxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxx xx.xxx XXX x xx.xxx XXX.

xxxxxxxxx: Xxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxx xxxxxxxxxxx xxxxxxxx xxxx, xxxxxxx xxxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxx xxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xXxxxxxxXxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxxxx.

h) Besonderheit zu Kapitallebens- und Rentenversicherungen

Xx Xxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxx" xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx xxx xxxx xxx xxx xxxxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxxx xxx xx Xxx. x Xx. xx XXxXx. Xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxx

  • Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxx xxx. Xxx Xxxxxxxxx xxxxx Xxx xxxx xx xxxxxx Xxxxx xx Xxxxxxxxxxxxxx xx, xxxx xxxxxx xxx xxx Xxxxxxxxx xxxx xxxx xxx xx xx x xxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxx xxx. Xxx Xxxxxxxxx xxxxxx xx xxx x xxxxxxx.

Xxxxxxxxx xxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxxxx xxxx

xXxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxx XxxxxxxXxxxxxxxxxxxxxxxxx xXXx. Xxxxx Xxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxx xx xxxx xx xxxxxx xx.

XXXXXXXXX: Xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx x.x.xxxx xxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxx" xxxxxxx xxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

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Xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx.

i) Besonderheit zu "Rürup"-Rentenversicherungen

Xxxxxxxxx xx "Xxxxxx"xXxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx xxxx xx Xxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxx x xxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx xxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxx xxxx xxx xx x xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx, xxxx xxx xx x xxx Xxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xx x xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxx Xxxxxxxxx xx Xxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxx, xxx xxxx xx Xxxxx xxxx xxx xx x, xx xxxx xxx xx x xxx.

Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx x xxx xxxx xx xxxxxxxx xxx x xxxx xxx xx x xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxx Xxxxxx xxx xx Xxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxx xxxxxxxxx x xxx xx xxxxx Xxxxxxxxxxxxx, xxx xxx xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx. Xxxxx Xxx xxx Xxxxxx xx xxx "Xxxxxx Xxxxxxxxxxxxxxx" xx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

j) Besonderheit zu einer Zusatzversorgung (VBL, ZVK)

Xxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xXXXxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xXXXx. Xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxx xx, xx xxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxx xxxxxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx.

Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xXXX Xxxxxxxxx xxx xx.xx.xxxx, X xxxx XxxxxXx xxxx:

  • Xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxx xxxx xxx "xxxxxx Xxxxxxxxxxxxxx" xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx Xxx xxxxxxx xxx xxx x.x.xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxx. Xxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. xx XXxX xxxxx.xxxxxx
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx.

k) Versicherungsbeiträge teilweise als Werbungskosten absetzen

Xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx "xxxxxx Xxxxxxxxxxxxxx" xxx xxxxxx xxx x.xxx XXX xxx. x.xxx XXX xxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxx.

Xxxx xx xxxx xxxx Xxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxx. Xx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxx, xxxxxxxx

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