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 bezüglich der Beiträge zur Kranken- und Pflegeversicherung.Dieser Inhalt ist exklusiv für Abokunden zugänglich.
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3. Beiträge zur Kranken- und Pflegeversicherung
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a) Welche Beiträge sind begünstigt?
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b) Welche Personen sind begünstigt?
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Verbesserung auch für Selbstständige, Rentner und Pensionäre?
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c) Regelung für gesetzlich Krankenversicherte
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d) Regelungen für privat Krankenversicherte
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Wie wird der nichtabziehbare Beitragsanteil ermittelt?
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e) Zusatzbeiträge
Xxxxx xxx xxxxxxxxxxx Xxxxxxx xxx xxxx: xx,x xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxxxxxxx xxxx, xxx xxxx xxx x.x.xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx, xxx xx xxxx Xxxxx xxxxxxxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxx xxxxxxx xx xxxxxx xxx xxx xxx XXX Xx.
Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xxx XXX X xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xx xxx XXX X xxxxxxx x xxxxxx xxx xxx xxxx x xxxxx xxxx xXXxXxxxxxxxxx xxxxxxx xxx xx.x.xxxx, Xxxxx xxx.
Xx xxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxx x xxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxxx Xxxxxxxxxxxxx xx xxxx Xxxxx xxxxxxx xxxxxxxxxxxxxxx xxxx xxxx xxxx.
Xx Xxxxx xx "Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xx. Xx. xx xxx Xxxxxxxxxxxxxxxxxxxxxxx" xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxxxxx xxxx Xxxx Xxxxxxxxxxxxxxx, xxx Xxx xxxxxxx xxxxxxxxxx xxxxx.
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f) Praxisgebühren nicht als Sonderausgaben absetzbar (bis 2012)
Xxxxxxxx xxxxx xx Xxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxxxxxxxxxxxx Xxxxx xxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxx. Xxxxxxxxxxxxx xxx xx XXX xxxxxx. Xxx xxxx xxxxxxx xxxx Xxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxx. x XXX Xx. Xxxxx Xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx, xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxx xxx. xxxxx xxxxxxxx xx xxxxxxx. Xxxxx xxxxx xxx Xxxxxxx xxxx, xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxx xxxx xxxxxxxxxxx
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g) Vorauszahlung von Beiträgen für kommende Jahre
Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xx xxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxxxxxxxxxxx xx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xx xxx xxx xxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx, xxx xx Xxxxxx xxxx xxxxxxxx Xxxxx xxxxxxx xxxxxx xXxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxXx. Xxxx xxxxxx Xxxxxxxxxxxxxx xxxxx xx xxxx xxxxxxxxxxxxxx.
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- Xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx.Xxx xxxx, xxxx xxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxx xxxx Xxxxx xxxx xx xxxxxxxxx Xxxx xxxxxxxxxx, xxxxx xxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxxxxx Xx xxxxxx Xxxx xxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxx. Xx xxx Xxxxx xxxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx.
h) Erhöhte Beiträge zur späteren Beitragsentlastung
Xxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxx Xxxxxxx, xx xx Xxxxxxxxxxx x xxxx xxx xx. Xxxxxxxxxx x xxxxx xxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxx xxxxxxxx xx xx Xxx. xx XXXx.
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i) Beiträge zu einer Anwartschaftsversicherung
Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXXx xxxxx xxxx Xxxxxxxx xx Xxxxxxxx, xxx xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx xxxx, xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, x X. Xxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxx, xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx, Xxxxxxxxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxx XX xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xx xx xxxxx xxxxxxxxx Xxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx xxxxxxxx Xxxxxxx. Xxxxxxxx xxx XX xxxxxxx xxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx. Xxx Xxxxx xxx, xx xxxx xxxxx Xxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx.
Xxxxx xxx Xxxxxxxxx xxxxxx xxxx xxx xxx XXX, xxxx xxx Xxxxxx xxx xxx XXX xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx.
Xxxxx Xxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, Xx. xxxx.
j) Freie Heilfürsorge
Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxx x xxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx x xxxxx xx xxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxx, xxxxx xxx Xxxx "xxxxx" xxxxx xxxx xxxx xxxxxx, xxxx xx xxxxxxx Xxxxxxxx xxxxxxx xxxx xxx Xxxxxxx xx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxx xx Xxxx xxxxx Xxxxxxxxx xxxxx Xxxxxxx. Xxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxx xx xxx Xxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx.
Xx xxxxxxxxxxxx Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxxxxxx xxxx xxx x Xx. x Xxxxxxxxx x XXxXx. Xxxxxx xxx Xxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.
Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxxxxx xxxx xx x Xx. xx Xxxx x XXxX xxxxxxxxxx. Xx Xxxxxxxx xxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xXxxXxx XxxxxxXxxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, Xx. xxX xxxxxxxx XxxXxx Xxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, X xxxxx.
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k) Anrechnung von Beitragserstattungen
Xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxx xxx Xxxxxxxxx xxxxxxxxx, xxxx Xxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xx xxx xxxxxxxxxx, xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxx" xx xxxxxxxxxx xxx xxx xxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxx xxx Xxxxxxx.
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l) Bonusleistungen der Krankenkasse
Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxx, xx xxx xx xxxxxxx Xxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xx xx XXX X xxx Xxxxxxxxxxx.
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Aber wie sieht es bei den privaten Krankenkassen aus?
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m) Verzicht auf Kostenerstattung zwecks Erhalt der Beitragserstattung
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n) Anrechnung von steuerfreien Zuschüssen
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o) Selbstbehalt, Zuzahlungen und Eigenbeteiligungen
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Zuzahlungen und Eigenbeteiligungen
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Eigenbeitrag für Wahlleistungen bei Beamten
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Beitragserstattungen
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Verzicht auf Kostenerstattung wegen Beitragserstattung
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p) Rechenkrux für Privatversicherte: Steuerersparnis oder Beitragsrückerstattung?
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q) Krankenbeiträge für den geschiedenen oder dauernd getrennt lebenden Ehegatten
Xxxxxxx xxxxxx xxxxxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx XxxXxxxxxxxx x xxxxxxxx xx xxx XxxXxxxxx xxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxx Xxxxxxxxxxxxxxxxxxx xxxxx. Xx xxxxxx Xxxx xxxxxxx Xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx:
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Xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxx xxx XxxXxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx x xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxxxxx xxxxxxx xxxxxx. Xxxxxx xxxxxxxxxxxxxxx.xxx xxxxxx, x.xxx XXX xxxxxx xxx.xxxxxxx.xxx XXX xxxxxx. Xxxx xxxxxx xxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx.
r) Krankenbeiträge für unterhaltsbedürftige Angehörige
Xxxxxxxxxxxxx Xxx xxxxxxxxxxx Xxxxxxxxxxx, xxxxxxx Xxx Xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxx xxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxxx xx.xxx xxxxxx xxx. xx.xxx XXX xxxxxx. Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx.
Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx Xxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxx xxxxxx, xxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xx Xxx xxx Xxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxx Xxx Xxxx Xxxxxxxxxxxx xx xxx "Xxxxxx Xxxxxxxxx" xx.
Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxx XXxXxxxxxxxx xxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx x"Xxxxxx Xxxxxxxxxxxxxxx"x xxxxxxx xxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx.
s) Krankenbeiträge für den Lebenspartner in eingetragener Lebenspartnerschaft
Xxxxxxxxxxxxxx x xxx xx xxxxxxx Xxxxxxx xxxx xxx xxxx x xxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xx xxxxx Xxxxx, xxx xxx Xxxxxxxxx xxxxxxx xxx xxx xxxx xxx xxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx xxxxx xx xxx xxxxxxxxxxx "Xxxxxx Xxxxxxxx" xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx.
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Xxx x.x.xxxx xxx xxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xx.xx.xxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx x xxx xxxx xxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xx.xx.xxxx xx xxxx Xxx xxxxxxxxxxx xxxx xXxxxxxx xx xx x Xxx. x XXxXxxxxxxxxxxxxxxxxx xxxx, xxxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxx xx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx"x.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx.
t) Krankenbeiträge bei Einzelveranlagung von Eheleuten und Lebenspartnern
Xxxxxxxxxx Xxxxxxxx xxxx Xxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx. xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxx Xxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxx Xxxx Xxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx.xxxxxx
Xxxxxxxx:
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u) Voraussetzung: Einwilligung zur Datenübermittlung
Xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxx. Xxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxx Xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xx Xxx. x Xxxx x x.X.x. Xxx. xx XXxXx.
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v) Datenübermittlung: Wenn die elektronisch gemeldeten Daten falsch sind?
Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xx Xxx. xx XXxXx. Xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxx xxxxxx xxxxxx xxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx
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w) Ausländische Krankenversicherungsbeiträge abzugsfähig?
Xxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxx xxxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxxx XXx xxxx XXXxXxxxx xxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xx. xx XXxXx.
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x) Vergleichbare Einrichtungen für Krankenvorsorge
Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx, xxxx xxxxx xxxxxxxxx xxxxxx xx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.
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Sonderfall Solidargemeinschaften
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y) Doppelt versichert in gesetzlicher und privater Krankenversicherung
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z) Vorsorgeaufwendungen bei internationaler Organisation steuerlich absetzbar?
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