Gesetzliche Rente: Wie Erwerbsminderungsrenten versteuert werden

1. Besteuerung nach neuem Recht seit 2005

Xxxx xxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxxxxx, xx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx.

Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xx xxxx xxxxxx, xx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx:

• Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xx.
• Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxx xx xxxx xxxxx xxxxxxxxxx xxx xxx xxxxxx. Xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xx xxxxxxxx xxxx xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xx xxxxxxx, xx xxx Xxxxxx xxxxxxxxxxxxxxx xxxx xxx xxxx xxxx xxxxxxxxxx Xxxxx xxxxxxx xxxxxx. Xx xxx xxxxxxxxx xxxxxxxx Xxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxx xx.

a) BU- und EU-Renten sowie Erwerbsminderungsrenten aus der gesetzlichen Rentenversicherung

Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxx xxx xxx x.x.xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxx xxxx xxx x.x.xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx x xxxxxx xxx xxx Xxxxxxxxxxxx x xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx.

XXXXXXX: Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx "xxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxxxxx xxxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xx xx Xxx. x XXxXX xxxxxxxxx xxxxxx. Xxxxx xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx" xXXxXxxxxxxxxx xxxxxxx xxx x.xx.xxxx, X. xxx.

Xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx:

• Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxx xxx xxxx xxxxxxx xxxx xx Xxxxx xxxx xxx xxxxxxxxx xxxxxx, xxxxxxxxxxx xxx xxx Xxxxxxxx xx x xxx Xxxxxxxxxxxxxx.
• Xxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xx xx Xxxxx xxxx xxx Xxxx xxx xxx x xxxxxxxx xxx.
• Xxxxxxx, xxx xx Xxxxx xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxx xxxx xx xxxxxx Xxxxx xxxxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx xx Xxxx xxx Xxxxxxxxxxxxx xxx xx xxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xx xxxxxxx Xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxx xxxxxxx Xxxx xxx xxx Xxxxx xx xxxxxx Xxxxx xxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxxx.

Xxx xxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxx. Xx xxxxxxx Xxxxxx, xxx xxxxxxxxxxx xxxx xxxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx.

Xxx xxx xx. Xxxxxxxxxx x xxx. xx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx x xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxxxxx xx xxxx xx xxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx, xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx xx.x.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxx xx xxx x.x.xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxxxx.

Xxx Xxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxx xxxx.

Besteuerung nach altem Recht 2004

Xxx xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxx xxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxx xx xx xx XXxXX. Xxxx xxxx: Xx xxxxxxx xxx Xxxxxxxx xxx Xxxxx xxx, xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx. Xxx Xxxxxx xxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx xxxx xxx xxxx Xxxxx xxxxxxxx xxx xxxxxx xxx. xxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxxx xx xxxx xxxxx xxxxxxx xx xxxx xxxx xxxxxxxxxxx Xxxxxxxxx, xx xxxxx xxxxx Xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxx xxx xxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxx.

Xxx xxxxxxxx:

• Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxx Xxxxx x x xxx Xxxxxxxxxxxxxx.
• Xxxx xxx Xxxxx xxxxxxxxxxxxx xx xxxxxxx xxxx Xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xx xxx xxxxxxx Xxxx xxx xx x xxxxxxxxxxx.
• Xxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xx xxxx Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xx xxx xxxxxxx Xxxx xx x.
• Xxx xxxxx Xxxxxxxxxx xxx xxxx Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xx x.

Krasse Steuermehrbelastung gegenüber altem Recht

Xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxx xxxxxxx xx Xxxxx xxxx xxxxx xxxxxx x x xxx xx x xxxxxxxxxx xxxxxx. Xxx xxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xx xxxx xxx xxxxxxxx x.xxx x! Xxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxx Xxxxxxx xxxx xxxxx xxx xxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxx xxx xxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxx.

b) BU- und EU-Renten aus einer privaten Berufsunfähigkeitsversicherung

Xxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxx xx xxxx xxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xx XXxXX xxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xx, xxxxxxx xxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxx. Xx xxxx: Xx xxxxxxx xxx Xxxxxxxx xxx Xxxxx xxx, xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx. Xxxx xxxx xxxxxxxx xxxxx xxxx Xxxxxxxxxxxx, xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx: Xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx! Xxxxx xxxxxx xxx xxx xxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxx xx xxx Xxxxxxxxx xxxxxxxxx xxxx.

Xxx xxxxxxxx:

• Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxx Xxxxx xxxxxxxx xxxxx x x xxx xxxx x x xxx Xxxxxxxxxxxxxx.
• Xxxx xxx Xxxxx xxxxxxxxxxxxx xx xxxxxxx xxxx Xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xx xxx xxxxxxx Xxxx xxx x x xxxxx xxxxxx xx x xxxxxxxxxxx.
• Xxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xx xxxx Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xx xxx xxxxxxx Xxxx xx x xxxxx xxxxxx xx x.
• Xxx xxxxx Xxxxxxxxxx xxx xxxx Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xx x xxxxx xx x.

Xxxxxxxx:
Xxxx Xxxxxxxxxx xxxxxxx xxxx xxxxxx xx. Xxxxxxxxxx xxxx XXxXxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxxxx.

2. Drastische Besteuerung bei Erwerbsminderungsrenten verfassungsgemäß

Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxx xxxxxxxx xxx xxxx xxx. xxxxxxxxxxx. Xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxxx xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xx Xxx. x XXxXX xxxxxxxxx. Xx xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxx Xxxxx xxxxxxxxx x x xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xx xxxxxxx xxxx Xxxxx xxxx xx x xxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xx xxx xxxxxxx Xxxx xx x.

Xxx x.x.xxxx xxx xx xxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx:

• XXx xxx XXxXxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxXX xxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxx xxxxx xxxxx xxxx xxxxxxxxxxxx xxx xxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxx Xxxxx xxxxxx xxx x x, xxx xxxxxxx Xxxxxxxxxx xx xxxxxxx xxxx Xxxxx x x, xxxxxx xxxx xxxxxxx xxxx Xxxxx xx x.
• Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx x xxxxx xxx Xxxxxxxxxxxx x xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxx xxx xxxx xxxx xxx xxxxxxxx xx x xxxx xxx Xxxxxxxxxxxxxx x xxxxx xxxxxx x x. Xxx Xxxxxxxxxxxx xx Xxxxx xxxx xxxx xx x xxx xxx Xxxxxxxxxxxx xx Xxxxx xxxx xxxxx xx x xx xxxxxxxxxx.

Xxx xxxxxxxxxx xxx xxxx xxxxxxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxx xxxxxxx xx Xxxxx xxxx xxxxx xxxxxxx x x xxxxx xx x xxxxxxxxxx xxxxxx. Xxx xxx xxxx Xxxxxxxxx xx xxxx xxx xxxxxxxx x.xxx x!! Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxx x x xx xxxxxxxxxx x xxxxxxxxxx xx x. Xx xxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxxx x.xxx x x!x xxxxxx. Xxx xxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxx xx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxx

Xxx XXXxXxxxxxx xxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxxx. Xxxx xxxx xxxxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxxx, xxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxx.

Xxxx Xxxxxxx xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxx, xxx xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx, xxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx.
Xxx xxx XXXxXxxxxxx xxxx xxxxxxxxxxxxx: Xxxx Xxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxx "Xxxxxxxxxxxxxxx" xxxxxxxxx xxx.

XXXXXXXXX: Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xx xxxxxxx Xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxx xxxxxxx Xxxx xxx xxx Xxxxx xx xxxxxx Xxxxx xxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxxx.

XXXXXXX: Xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx: Xxx xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx Xxxxxxxx xxxx xxxx xxxx Xxxxx xxxxxxxxx. Xxx xxxxxxx xxxx xxx xxx xxxxxxxx Xxxxx xxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxx xxxxxxx xxxxxx. Xxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxx xxxx xxxxxx Xxxxxxxxxx xxx, xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx. Xxxx xxx XXX xxxxxxx xxx xxxxx "xxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx", xxxxx xxxxxx xxxx xxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx.

3. Rentenabschläge vor dem 60. Lebensjahr verfassungsgemäß

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xx. xxx xxx xx. Xxxxxxxxxx xx Xxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx x,x x xxx Xxxxx, xxxxxxxxxx xx,x x, xxxxxxxxx. Xxxx xxx Xxxxx xxxxx Xxxxx xxx xxx xx. Xxxxxxxxxx xxxx xxx xxx. Xxxxxxxxxxxxx xxx x,x xx x,xxx xxx Xxxxx xxxxxxxxxx, x. x. xxx Xxxxx xxxx xxxx xxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxx xx x,x x xxxxxxxx, xxxxxxx xxxxxx xx xx,x x xxx xx Xxx. x Xx. x XXX XXx. Xxx Xxxxxxxxxxx xxxxx: Xxx Xxxxxxxx xxxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xx xxx xx. Xxxxxxxxxx. Xxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxx xxx.

Xx xxx xxxxxxxxxxxx Xxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxx xx Xxxxxx xxx xxxxx xxxxx xxxxxxxxxxx xx xxx Xxxxx xxx xxxxxxxxx Xxxxxx xxx xx Xxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxx. Xxx xxxxxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxx x xxx xxxx xxxxx xx xx,x x. Xxx Xxxxxxxx xxxxxxx, xxxxxx xx xx Xxxxxx xxxxxxxxxxxxx xxxxxx: "Xxx Xxxx xxx Xxxxxx xxxxx Xxxxx xxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxx Xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx" xxx xx Xxx. x Xxxx x XXX XXx.

Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxx Xxxxxxxxxx xx,x x xxxxxxxxxxxx xxx. Xxxxx xxxxxx xxxxxxxxxxxx xxxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxx xxx xXXXxXxxxxxx xxx xx.x.xxxx, X x X xxxxx X, X x X xxxxx X, X x X xxxxx X, X x X xxxxxx Xx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx: Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx xxx. Xxx xxxxx xxx xxxxxxxxx Xxxx, xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xx xxxxxxxx. Xxx Xxxxxxxx xxx Xxxxx xxx xxx xx. Xxxxxxxxxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xXXxxxXxXxxxxxxxx xxx xx.x.xxxx, x XxX xxxxxxx xxx x XxX xxxxxxx.

XXXXXXX: Xxx xxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxx xxxx xxx.xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx.xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx. Xxx xxxxxx xxxxxxxxxxx xxx.xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx. Xx Xxxxx xxxx xxxxx xxxx xxx xxx.xxx xxx xxxxxxxxx xxx.xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxx. Xxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxx xx Xxxxxxx xxx XXX xxxxxxxxxx.

4. Rente wegen Erwerbsminderung (Rentenbeginn ab 2001)

Xxx x.x.xxxx xxxxx xxx Xxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx. Xx Xxxxxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxx Xxxxx xxxxx xxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxx xx xxx x.x.xxxx. Xxxxxxx xx xx.xx.xxxx xxx Xxxxxxxx xxx Xxxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx xxxx Xxxxx xxxxxx.

Xxx Xxxxxxxxxxxx xx xxx x.x.xxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx Xxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxx, xxxx xxx

• xxxx xxx xx.xx.xxxx xxxxxxx xxxx,
• xx xxx xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxx xxxxxxxxxxxxxxxxx xxxxx xxx
• xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx x Xxxxxx xxxxxxxx xxxxx, xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxxx xx, xxx XXX XXx. Xxx Xxxxxxxxx xxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx.

Xxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxx. Xxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx:

• Xxxxxxxxx xxxxxxxxxxxxxxxx xxx, xxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxx xxxx xxxxxxxxxx xxxx Xxxxxxx, xxxxxx xxxxx xxxx xxx xxxxx Xxxxxxx xxxxxxxx xxxxxxxx xxxx.
• Xxxx xxxxxxxxxxxxxxxx xxx, xxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxx xxxxxxxxxxxx xxx, xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx xxxx Xxxxxxx xxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX: Xxx xxxxxxxxxx xxxx, xxxx xxxxxxx xxx xxxxx Xxxxxxx xxxxxxxx xxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx.

Xxxx Xxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxx xxxx, xxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxx:

• xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, x. x. xxx xxxxxxxxx Xxxxx xxxx xxx xxxx xxxxxxx xxx x Xxxxxxx xxxxxxxx xxxxxxxxx xxxxxx, xxx
• xxx xx xxxxxxxx "Xxxxxxxxxxxxx, x. x. xxx xxxxxxxxx xxxxxxxxxx Xxxxxx xxx xx xxxx xxx xxxxxxxx xx xxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxx xxx, xx xxxx xxx "xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx" xxxxxxxxxxx xxx xxxxxxxx xxxx, xx xxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx xxx XXX XXx.

Xxx Xxxxxxxxxx xxxxxxxx xxx Xxxxx xxx Xxxxx: Xxx Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xx Xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx x,x. Xxx Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx x,x xxx Xxxxxxx xxx Xxxxxxxxx xxx xx XXX XXx.

Xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx, xxx xxxx xxxx xxxxxxxxxx xxxx Xxxxx. Xxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxx xxxx xx xxxx xxxx, xxxx xxx Xxxx xxxxxxxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxx xxxx. Xxx Xxxxxxxx, xxx xxxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx, xxxxxx xxxx xxxxxx Xxxxxxxxxxxx xx xxx Xxxxx xxxxx xxxx xxxxx, xxxx xx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xxxx, xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xx xxxxxxxx xxx. Xxxxx xxxxxxx xxxx xxx, xxxx xxxxxxx xxxx, xxxx xxxxx Xxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxx xxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxxxxx xxxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxx, xxx xxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx x xxxxxxxxxxxxxx xxx xxxx Xxxxx xxxxxxxxx x xxxxxxxx, xxxxxx xx xxx Xxxxx xxxxx Xxxxxxxxxxxx xxxxx. Xxxxxxxxx, xxxx xxxxxxx xxxx, xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxxxxxx xxxx xxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxxxxx xx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxx xxxxxxx xxxxxxx, xxxx xxx xxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxxxxx.

Xxx xxxxxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx. xxxxxxxxxxxxxxx xxxx xxx xxx xxx xx.xx.xxxx xxxxxxxxx Xxxxxxxxxxxx xxx, xxxx xxxx xxxx Xxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxxxxxxxxxxxx, xxx Xxxxxxxxx xxx xx Xxxxxx xxx xxxxxxxx.

Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxx xx xxx Xxxx xxxx, x Xxxxxxx xxxxxxxx xx xxxxxxxx. Xxx xxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxx xxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx.

Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxx xxx xxx xxxxxxxxx xxx XXX xxx xxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxx xxx xxxx xx xxxxxxxxxx Xxxxx xxxx xxxxxxxxxx xxxxx xxxx xxxxxxxxxx.

Xxxx xxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxx xx xxxxxx Xxxxxx xx xxxxx xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxx xxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xx Xxxxx xxx, xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxx xxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xx x,x Xxxxxxx, xxxxxxxxx xxxxxx xx xxxxxxxxxx xx,x Xxxxxxx.

Xxxxxxxxxxxxxxx: Xxx xxxxxxxxxxxxxxx xxxx, xxxxxxx xxxx Xxxxx, xxx xxxxxx xx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxx xxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx Xxxxx xx.

Besondere Regelung für Behinderte

Xxxx Xxxxxxxx, xxx xxxxxxx xxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxx xxx xx Xxxxxx. Xxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxx, xxx xxx Xxxxxx xx xxxxxxxxx xxxx xxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxx, x. X. xx xxxxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx. Xxx xxxxxxxx xxxxxxx xxxx xx Xxxxxx xxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xx Xxx. x XXX XXx.

Xxxx xxxxxxxxxx Xxxxxxxx, xxx xxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx x xxx. xxxx xxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx x xxxx Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx.

5. Rente wegen Berufs- oder Erwerbsunfähigkeit (Rentenbeginn vor 2001)

Xxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx x.x.xxxx xxx. Xxxx xxxxx Xxxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx

• xxx xxx x.x.xxxx xxxxxxx xxxx,
• xx xxx xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxxx Xxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxx xxx
• xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx x Xxxxxx xxxxxxxx xxxxx.

Xx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxx xx:

• Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx, xxxxxxx xxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx.
• Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx, xxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxx xxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxx, xxx xxxxxxxxx xxx XXX xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxx Xxx xxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx xxxxxxx.

6. Rente mit 67: Erhöhung des Referenzalters ab 2012

Xxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxx xxxx xxxxxxxxxxxx xxx xx xxx xx Xxxxx xxxxxxxxx. Xxxx xxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx:

• Xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxx xx xxx xx Xxxxx xxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xxx xx xxxxx xxxxxx xxx xx Xxxxxx xxxxxxx xxxxxx.
• Xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxx xxxxxxxxx Xxxxxxxxx:

x Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxx xxxx, xxxx xxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxx xxxx XXX XXx.

x Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxx xxxx xxxx xxx xxxx, xxxx xx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xx Xxx. x XXX XXx.

XXXXXXX: Xxx Xxxxxxxxxxxxxx xxx xx,x x xxxx xxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxx.

Xxxxxxx xxxx "Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx" xx xxxx xxx xxx xxxx, xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx Xxxxx xxx xx Xxxxx x xxx xxxxxxxxxxxx Xxxxxxx xxxxx xxx xxxx XXX XXx.

Xxxxxxx Xxxxxxxxxxxxx: Xx xxxx xxxxxxx xx Xxxxx: Xxxxxxxx xxx XxxxxxxXxxxxxxxxxxx xxx xx Xxxxx.

7. Verlängerung der Zurechnungszeit ab 1.7.2014

Xxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxx xxxxx xxxx xxxx xxx xxxx xxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxx xx xxxxxxxxx, xxx xxxxx xxx xxxx xxx Xxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxxxxxxx xxxxxxx xx xx XXX XXx.

Xxxx Xxxxxxxx, xxx xx xxx x.x.xxxx xx Xxxxx xxx xxxxx xx Xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxx xxxxx xxxxxxxx Xxxxx.

Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx.

Xx xxx x.x.xxxx xxxxxx xxx xxxxxxx xxxx Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxx, xxxx xx xxxxxx Xxxx xxx Xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx. Xxxxxxx xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx, x. X. xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx xxxx xxx Xxxxxxx xx Xxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxx xxxx xxx xxx Xxxxx xxx xx XXX XXx.

Xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx, xxx xx x.x.xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx Xxxxxx xxxxxx xxxxx xxx xxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx xx xx,x x xxxxxxx xxxxxxxxxxxx.

8. Weitere Verlängerung der Zurechnungszeit ab 1.1.2018

Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx. xxx xxx xx. Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxx Xxxxxxxx, xxxxx Xxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxxxx xxxxx.

Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxx xx xxxxxxxx, xxx xx xxx x xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx x xxxx Xxxxx xxxxxxx xxx xxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxx xxx xxxx xxx xxxx, xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxx xxxxx Xxxxxxxx xxxxxxx xx xxxx Xxxxxx. Xxx Xxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxx Xxxxxx xx Xxxxxxxxxxxx.

• Xxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxx xx Xxxxxx.
• Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.
• Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxx xx. Xxxxxxxxxx xxxx xxxx xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx.

XXXXXXX: Xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx, xxx xx x.x.xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx Xxxxxx xxxxxx xxxxx xxx xxxxxxxxx. Xxx xxxxxxxx xxxx x,x Xxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxx xxxxxxxxx xxxxxx.

XXXXXXX: Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx, xxx xxxxxxx xxx xxx xxx xxxxxxxxxxx xx. Xxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxx xxx xxx xxx Xxxxxx xxx Xxxxxx, xx xxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx xxx Xxxxx, xxxx xx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxx.

9. Rückwirkende Bewilligung einer Erwerbsminderungsrente

Xxxxxxxx xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxx xxx xxx. xxx Xxxxxxx xxxx Xxxxxx xxxxxxxxxxxxxx. Xxxxxx xxxx xxxx xxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxx xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx. xxx xxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxx xxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xx xxx Xxxxxxxxxxxx xxx, xxxxxxx xxxxxxxxx xxx xx xxx Xxxxxxxxxxxx xxx. xx xxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXX Xx.

Xxxxxxxxxx xxxx xxxxx Xxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, X X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx:

• Xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxx. Xx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx xxx XXX Xx.
• Xxx xxxxxxxx Xxxxxxxxxxx xxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx. Xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxx xx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxx xx. Xxxxx xxxxxxxxxx xxx xxx Xxxx, xx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxx xxxxxxx.
• Xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx x Xx. xx XXxXx xxx xxxx xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxx XXxXx.
• Xxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxxxxx xx xxxx xx xxxx Xxxxxxxxxxxxxxxxx, xxx xx Xxxx xxx Xxxxxxx xx xxxxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx.
• Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XX xx xxxxxxx xX xxx Xxx. x XXxXx.

Xxxxxxxx:
Xxxx Xxxxxxx xxxxxxx xxx x.x. xxx xx.xx.xxxx xxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX. Xx Xxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx x.x.xxxx xxx xx.x.xxxx xxx xxxx Xxxxxxxxxxx xx Xxxxx xxx x.xxx XXX. Xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxx xxx xxxxx xxx:

Erwerbsunfähigkeitsrente fließt bereits mit Auszahlung als Krankengeld zu

Xxxx xxx XX Xxxxxxxx xxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxx xxx. xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx. xxxxxxxxxxxxxx xxxxxxx xx xxx XXX X xxx xxxxxxxx, xxxxxx xxxxxxx xxxxx Xxxxxxxxxx xx xxxxx Xxxxxxx xxx Xxxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

Xxx Xxxxxxx xxxxx xx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx. Xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxx xx Xxxxxxxxx xxxxxxxxxxxx xx Xxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xx. Xxxx Xxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxx xx Xxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxx. Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxx xx xxx Xxxxxxx xxxx Xxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxx xx Xxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xx Xxxx xxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxx, xxxxxxx xxxxx xxxxxx. Xxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xx xxx Xxx. x XXX X xxx Xxxxxxxxxx xxx Xxxxxxxx xxx. xxxxxxxxxxxxxxxx xxx xxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Kein Steuervorteil für rückwirkende Erwerbsminderungsrente

Xxxxx xxxxxx xxxxxx Xxxxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxx Xxxxx xx xxxxx Xxxxxx xxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxx "Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx" xxx xxxxxxx xxxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx. XxxxxxxxxXxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxx Xxxxxxxx xxx xxxx xxx xx Xxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx xxxx Xxxx, xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxx. Xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxx xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxxxx Xxxxxxxxxx xxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xx xxx Xxxxxxxxxxxx xxx, xxxxxxx xxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXX Xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx XxxxxxxxxXxxxxxxx xxxx xx xx XXxX xxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxx Xx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx xxxxxxxxxxxxxx. Xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxxxxxxxxx xx Xxxx xxxx xxxx Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx xxxxx xx xxx x. Xxxxx xxxx xxxxxxx xx xxx Xxxxxxx xxx. Xxxx xxx Xxxxxxxx xxx x. Xxxxxxx xxxx xxx xxx xx. Xxxxxxx xxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxx xx.xxx XXX, xxx xxxxxx xxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xx Xxxx xxxx xxx xxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx. Xxx Xxxxxxx xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxxx xxx xxxxxx Xxxxxxx xxxxxxx.
• Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xxx Xxx. x XXX X xxxxxxx xx Xxxx xxxx xx xxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxxx Xxxxxxxxx, xx xx xxxx xxxxx xx xxxx "Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxx, xx xxx xxxxx Xxxxxxxx xxx xxxx xxx xxxxxx Xxxxxxx xxxxxxx xxxx, xxx xxxxxx xxx xxx xxx Xxxxxxxx xxx x. Xxxxxxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxx Xxxxxx xxx Xxxxxxx xxxx xxxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxx xxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxx xxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx. Xxxxx xxxxxx Xxxxxx xxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xx xxxxxx.

10. Riester-Förderung auch bei voller Erwerbsminderung

Xxx Xxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx. xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx. XxxxxxxxXxxxxxxxxxx. Xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx Xxxxxxxx xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxx Xxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxx, xxx xx xxx xxx XxxxxxxxXxxxxxxxxx xxxxxx.

Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxx xxxxxxxxxxxxxxxxx xxx, x.x. xx Xxxx xxxxxx. Xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxx xx xxxxxx xxx xxx XxxxxxxxXxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx.

Xxx Xxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxx xxxx xx xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxx x Xxxxxxxxxx xxxx xx xxx Xxxxxxxxxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxx x Xxxxxxxxxx xxx xxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxx Xxx xxxx Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxx xxxx XxxxxxxxXxxxxxxxxx xxxxx xxxx XxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

11. Hinzuverdienstgrenzen bei Bezug einer Erwerbsminderungsrente

Xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx x xxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxxxxxx.x.xxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxxx xx Xxxxx xxxx xxx

• xxxxxxxxxx Xxxxxxxxxxxxxxxx: xx.xxx XXX xxxxx: xx.xxx XXXx xxxx: xx.xxx XXXx
• xxxxxx Xxxxxxxxxxxxxxxx: xx.xxx XXX xxxxx: xx.xxx XXXx xxxx: x.xxx XXXx.

Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxx xx xxx Xxxxxxxxxxxxx xx. Xxx Xxxxxxxx xxxxxx xx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx XXX XX, xxxxxxxxx xxxxx xxx "Xxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxx Xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx" xxx xx.xx.xxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxxx Xxxx. Xxxxxxx xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxx XxxxxxxXxxxxxxxxxXxxxxxx xx xxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxxxx Xxx xxxx:xxxxxxXXXx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxx xxxxxxxxx. Xx Xxxxxxxxxx xxxx xxxxxxxx, xx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxxx xxxx xXxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxx xxx. Xxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxx, xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxxxxx xxx xxxx, xxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx.

XXXXXXX xxxxxxx xx xxx x.x.xxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxx xxxxxx Xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxx xx xxxxxxxxxx. Xxx xxxxx xxxxx xxx Xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxx. Xxxxxxxx xxxxxx Xxxxx xxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxxx Xxxxx xxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x XXX XX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx" xxx xx.xx.xxxxx.

Xxx Xxxxxxxx xxx. Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx. xxxxx xxx Xxxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxx. Xx xxx Xxxxx xxxxxxxx xxx Xxxxx xxxxx Xxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxx xx xxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx