Zu den Versorgungsbezügen gehören beamtenrechtliche Pensionen und entsprechende Hinterbliebenenbezüge sowie Betriebsrenten vom ehemaligen Arbeitgeber aufgrund einer Direktzusage oder aus Unterstützungskasse ab dem 63. Lebensjahr, bei Schwerbehinderten ab dem 60. Lebensjahr. Diese Bezüge sind als "Einkünfte aus nichtselbstständiger Arbeit" in voller Höhe steuerpflichtig. Abgemildert wird die steuerliche Belastung durch den Versorgungsfreibetrag und den Zuschlag zum Versorgungsfreibetrag.

1. Was sind Versorgungsbezüge?

Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxx, xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxxx xxx xxx Xxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.

a) Versorgungsbezüge im öffentlichen Dienst

Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxx, xxx xxxxxxxx xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xXxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxx xxxxxx. Xxx xxxx xxxx Xxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxx xxxx Xxxxxxxxxxxxxxxxxx:

  • Xxxxxxxxxx xxx Xxxxxxx xXxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxxxx xXxxxxxx xxx Xxxxxxxxxxx.
  • Xxxxxxx xxx Xxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx.
  • Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxx.
  • Xxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxx xxx xxxxxxxxxxxxxx xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxx.
  • Xxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx.
  • xxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx XXX xx Xxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx, xx Xxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx.
  • Xxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx xx Xxx. x xxx Xxxxxxxxxxxxxxxxxxxxx xXXXx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx. Xxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x XXX xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxxx xx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xx xxx xx XxxxxXX xxxxx xxxx xx xx XxxxxXX xx Xxxxxxxxxx xxx xxx xxxx xxx, xxx XXX xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XxxxxXX xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx.
  • Xxxxxxxxxxxxxxxx xxxx xx xx XxxxxXX xx Xxxxxxxxxx xxx xx xxx XXX xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxx xxxxxx: Xx xxx Xxxxxxx, xxx xxx xx Xxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxx xxx xx x xxxxx Xxxxxxx xxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxx, xxx. xxxxxXxxxxxxx. Xxxxxxx xxxxxxx xx xxxx xx xxxxx "xxxxxxxxxxxxx Xxxxx" xxx xxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

b) Versorgungsbezüge in der Privatwirtschaft

Xxx Xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxx, xx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxx xx xxx xxxxxxxxxx xxxxx:

  • Xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xx xxxxxxxxxx xxx xx Xx. x Xxxxxxxxx x Xxxxxxxxxxxxxxx xx XXxXx. Xxxx xxxx xxxx Xxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx x.x.xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx.
  • Xxxxx xxx Xxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxxxxxxxxx, xxxx xxx Xxxxxx xx xxxxxx Xxxxx xxx "xxxxxxxx Xxxxxxxxxx" xx xxxxxxxxxx xxx xx Xx. x XXxXx. Xxxx xxxx xxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx.
  • Xxxxx xxx Xxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" xx xxxxxxxxxx xxx xx Xxx. x XXxXx. Xxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxxxxx

  • xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxx xx. Xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxx xxxxx XxX xxx xxxxxxxxxx xx xx xxx xx. Xxxxxxxxxx,
  • xxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx,
  • xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxx xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxx xxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxx" xxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx Xxxxxxxxx:

  • Xxx Xxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxx xxx. xxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxx xx xxxx xxxx xxx Xxxxxx xx xxxxxx Xxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xx Xx. x XXxXx.

c) Sind auch VBL-Renten Versorgungsbezüge?

Xxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxx. Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx xxx xx.xx.xxxx xxxxxxxxxxx. Xxxx xxx Xxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xXXXxXxxxxx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX, xxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxx xXxxxxxxx Xxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxx Xxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xx xxx XXXxXxxxxx xx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxx.
Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx Xxx xx XxxxxxxxxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

Xxxx xxxx XXXxXxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx, xxxx xxxx xxx XXXxXxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxx xxx xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xx XXxXX xx xxxxxxxxxx x xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx , Xxxxxxx x xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx

d) Versorgungsbezüge an Abgeordnete

Xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxx Xxxxxxxxxx, xxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx Xxx xxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxxxxxx xxx xxxxxxxxx xxx xxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xx. xx XXxXx.

Xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX xx xxxxxxxxxx.

Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxx xxxx xxxxxx xxxxx xxxxxxxx, xxxx xxxx xxx xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxx xxxxxxxxx xxxxx. Xxxxx Xxx xxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxxxxxx xxx xxxxxxxxx xxx xxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

xxxxxx

2. Wie Versorgungsbezüge bis 2004 besteuert werden

Xxx Xxxxxxxxxxxxxxxxxx xxxx x xxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xx xxxxxx Xxxxxx xxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" xxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxx xxx

  • XxxxxxxxxxxxxXxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxx
  • Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x xxx Xxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx xxx xx Xxx. x XXxXx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxx xxxxxxxx xxxx, xxxx Xxx xxx xxxx xxxxxx Xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxx. Xxxx xxxxxx xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx.

3. Wie Versorgungsbezüge ab 2005 besteuert werden

Xxxx xx xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xx xxx "Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" xxxxxxxxx xxx xxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx xxx xx xxx xxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxx:

  • Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxxx xxxxxxxxxx xxx x.xxx XXX xxx xxx xxxx xxxxxxxxxxxx xxxx xxxxx xx xxxx xxx xx Xxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxxx xxxx xx xxx xxxxxx xx Xxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxx xx x,x Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxx XXX xxxxxxxxx, xx xxx xxxxxxxxx xx Xxxxxx xxxx xx xxxxxxxxx x,x Xxxxxxxxxxxxx xxx xx XXX xxx xx Xxx. x Xxxx x XXxXx.
  • Xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxx xxxxxxxxxxx xxx xxx xxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxxxxx, xxx xx xxxx Xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxx xxxxxxx xxx xx Xx. xx XXxXx.
  • Xxx Xxxxxxxxx xxxx xxx Xxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx XXX xxxxxxxxxxx. Xxxxxx Xxxxxxxx xxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx, xxx xxxx xx xxx xxxxxx xx Xxxxxx xx xxxxxxxxx xx XXX xxx xx xxx xxxxxxxxx xx Xxxxxx xx xxxxxxxxx xx XXX.

Xxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx:

  • Xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxx xxxx xxxxxx, xxx xx xx Xxxxx xxxx xxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx x xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX. Xxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xx x.xxx XXX xxxxxxxxxx.
  • Xxx xx Xxxxx xxxx xx xxx Xxxxxxxxx xxxxx, xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx,x x xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX, xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX, xxxxxxxxx xxxx xxx xx x.xxx XXX.
  • XxxxxXxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxx xxx Xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx,x x, xxxxxxxxxx x.xxx XXX, xxxxx Xxxxxxxx xxx xxx XXX xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX, xxxxxxxxx xxx xxxx xxx xx x.xxx XXX.
  • Xxx xx Xxxxx xxxx xx xxx Xxxxxxxxx xxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxx xxx xxxx xxx xxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxxxxx.

Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx

Xxxx xxx

Xxxxxxxxxxxx

xxxxxxx

Xxxxxxxxxxxxxxxxxxxxx

Xxxxxxxx xxx

Xxxxxxxxxxxx

xxxxxxxxxx
xxx

Xxxxxxxxx

xxxxxxx

Xxxxxxxxxxxx
xxx

Xxxxxxxxx

Xxxxxxx

xxxxxx
xxxxxxxxxxx

xx x xxx

Xxxxxxx

Xxxxxxxxxxxxx
xxx

xxx xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xx,x

xx,x

xx,x

xx,x

xx,x

xx,x

xx,x

xx,x

xx,x

xx,x

xx,x

x.xxx

x.xxx

x.xxx

x.xxx

x.xxx

x.xxx

x.xxx

x.xxx

x.xxx

x.xxx

x.xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

x.xxx

x.xxx

xxxxxxxxxxxxxxxxxx x.xxx

xxxxxxxxxxxx xxxxxxx.xxx

xxxxxxxxxxxx xxxxxxx.xxx

xxxxxxxxxxxx xxxxxxx.xxx

xxxxxxxxxxxx xxxxxxx.xxx

xxxxxxxxxxxx xxxxxxx.xxx

xxxxxxxxxxxx xxxxxxx.xxx

xxxxxxxxxxxx xxxxxxx.xxx

xxxxxxxxxxxx xxxxxxx.xxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xx,x

xx,x

xx,x

xx,x

xx,x

xx,x

xx,x

xx,x

xx,x

xx,x

xx,x

xx,x

x,x

x,x

x.xxx

x.xxx

x.xxx

x.xxx

x.xxx

x.xxx

x.xxx

x.xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx
xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

x.xxx

x.xxx

x.xxx

x.xxx

x.xxx

x.xxx

x.xxx

x.xxx

x.xxx

x.xxx

x.xxx

x.xxx

x.xxx

xxxxxx xxxxxxxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

x,x

x,x

x,x

x,x

x,x

x,x

x,x

x,x

x,x

x,x

x,x

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxxxxxxx

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

xxx

xxx

xxx

xxx

xxx

xx
xx

xx

xx

xx

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxxxxx xxx

xxxxxxxxxxxxxxx

xxxxxxxxxxxxxxx

xxxxxxxxxxxxxxx

xxxxxxxxxxxxxxx

xxxxxx xxx

xxxxxxxxxxxxxxx

xxxxxxxxxxxxxxx

xxxxxxxxxxxxxxx

xxxxxxxxxxxxxxx

xxxxxxxxxxxxxxx

a) Wie wird der Versorgungsfreibetrag ermittelt?

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxx

  • xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxx Xxxxxxx xxxxxxx xxx xxx x.x.xxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxx Xxxxxx xxxx.
  • Xxx Xxxxxxxxxxxxxxxxx xx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxxxxx Xxxxx xxxxxxxx xxxxxx.
  • Xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxxxxxxxx, xx xxx Xxx xx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xx. Xxxxxxxxxx xxxxxxxxx, xxxx xxxx xx xxxxxx Xxxxxxxxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx.
Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx, x. X. Xxxxxxxxxxxxxx, xxxxx xxxxxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

XXX: Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxx xxxxxx, xxxx x xxxxxx xxx xxx xxxx x xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxx xxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xx xx xxx Xxxxxxxxx xx xxxxxxx. Xxxxx xxxx xxxxxxxxxx xxxxxx, xxxx xx Xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx.

Xxxxxxxx: Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxxx
Xxxx Xxxxxxxx xxx xxxxxxx xxxx Xxxxxx Xxxxxxxxxx. Xx Xxxxxx xxxx xxxxxxxx xxxxx Xxxxxxx x.xxx XXXx xxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxx xxx x.xxx XXX.

Xxxxxxx xx Xxxxxx xxxx: x.xxx XXX

Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx: xx x x.xxx XXX x x.xxx XXX

Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx: xx.xxx XXX

xx.xxx XXX

xxxxxx

xxxxxx

Xxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxx xx:

xx x xxx xx.xxx XXX x xx.xxx XXX, xxxxxxxxxx

Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx

XxxxxxxxxxxxxxxXxxxxxxxxxxx

xxxxxx

.x. x.xxx XXX

.x. xxx XXX

.x. xxx XXX

Xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx

x xx.xxx XXX

Xxxxxxxx: Xxxxxxxxxxxxxx xx xxxx
Xxxx Xxxxx xxxxx xx Xxx xxxx xx xxx Xxxxxxxxx xxx xxxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxx xxx x.xxx XXX.

Xxxxxxx xx Xxx xxxx: x.xxx XXX

Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx: x x x.xxx XXX x x.xxx XXX

Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx:

xx x x.xxx XXX x x.xxx XXX x xx.xxx XXX

xx.xxx XXX

xxxxxx

xxxxxx

xxxxxx

Xxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxx xx:

xx,x x xxx xx.xxx XXX x xx.xxx XXX x xxxx x x.xxx XXX

xxxxxxxxxx x.xxx XXX x xxxx x

Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx: xxx XXX x xxxx x

XxxxxxxxxxxxxxxXxxxxxxxxxxx

xxxxxx

xxxxxx

.x. x.xxx XXX

.x. xxx XXX

.x. xxx XXX

Xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx

x xx.xxx XXX

Xxxxxxxx Xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx.Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxx xxx xxxxxxx xxx xxxx xx xxxxxxxxx Xxxxx x xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx. Xxx xxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx, xx xxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx.

Xxxxxxxx xxxxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxx Xxxxxxx xxxxxxxxxxxxxxx. Xxx xxx. xxxxx xxxxxxxxxxxxxxx Xxxxxx xxx xxx xxxxx Xxxxxxxxx xxxx xxxxxxxxxx xxxxx xxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx.

b) Wann wird der Versorgungsfreibetrag neu berechnet?

Xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxx. Xxxx xxx xxx Xxxx, xxxx

  • Xxx xxxxx Xxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxx,
  • xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx,
  • xxx Xxxxxxx xxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxx xxxxxxxxx xxxx.

Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxx xxxxxxxxxx xxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx. Xx xxx Xxxx, xx xxx xxx xxxxxxxxx xxxxxxx xxxx, xxxx xxx xxxxxxxx Xxxxxx xxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x xx. XXxXx.

XXXXXXXXX: Xxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxx xxxxxx xxx xxx x.xxx XXX xxxxxxxxx xxx. xxx XXX xxxxxxxxx. Xx xxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxxxx xx xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.
xxxx: xx,x x xxx x.xxx XXX x x.xxx XXX.
xxxx: xx,x x xxx x.xxx XXX x x.xxx XXX xxx.

c) Versorgungsfreibetrag bei Hinterbliebenenbezügen

Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxx Xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxx xxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxx.

Xxxxxxxx:
Xxxx xxx Xxxx Xxxxxxxx xxxxxxxx xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxx Xxxxxxxx xxxxxx xx Xxxxx xxxx, xxx Xxxxxxx xxx Xxxx Xxxxxxxx xx Xxxxx xxxx. Xx Xxxxx xxxx xxxxxxxxx Xxxx Xxxxxxxx, xxxxxx xxxxx Xxxxx xxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx XXX xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx XXX xxxxxxx. Xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xx Xxxxx xxxxx

Xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx:

Xxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxxx

x Xxxxxxxxxxxxxxxxxxxxx: xx,x x xxx x.xxx XXX xxxx XXX x xxx

x Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx

xxxxxx

xxxxxx

x.xxx XXX

xxxxxx

xxxxxx

xxxxxx

xxxxxx

xxx XXX

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx:

Xxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxxx

x Xxxxxxxxxxxxxxxxxxxxx: xx x xxx x.xxx XXX xxxx XXX x xxx

x Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx

xxxxxx

xxxxxx

x x.xxx XXX

xxxxxx

xxxxxx

xxxxxx

xxxxxx

x xxx XXX

Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxx xx xxxx

Xxxxxxx xx xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxx xxxx

x x.xxx XXX

x.xxx XXX

x xxxx XXX

xxx XXX

d) Versorgungsfreibetrag bei Bezügen wegen verminderter Erwerbsfähigkeit

Xxxxxxxx Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxxxx xxxx xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx. Xxx xxxx xxxx, xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx

Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx, xx xxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxx xxxx xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xx xx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxx.

e) Versorgungsfreibetrag im Falle einer Kapitalauszahlung/Abfindung

Xxxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx. Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx, xx xxxxxxx xx xxxx xx xxxxx xxxxxxxxx Xxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxx xxxxxxxxx Xxxxx xxxxx xxxxxxxxxx. Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx XxxxxxxxxxxxxxxxxxXxxxxxxxx xx Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxx xxxx xxxx Xxxxxxxxx x Xxxxx xxx xx.xxx XXX xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx,x x xxx xx.xxx XXX x x.xxx XXX, xxxxxxxxxxx x.xxx XXXx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx XXX.

4. Versorgungsbezüge und Arbeitslohn in einem Jahr

Xxxxxxxx Xxx xx xxxxx Xxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, x.x. Xxxxxxxxxxxx xxxxxxxx xx xx Xxx. x XXxXx, xxx Xxxxxxxxxxxxxxxxxx xxxxx xx xx Xxx. x XXxXx, xxxxxx xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxx xxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxx xxx xxxx xxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxx xxx xxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxx.

Xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxx xxxx xxxx xx xxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxx, xx xxx xxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx Xxx xx xxx Xxxx xxxxxxxxxxx, xx xxx Xxx xx xxx Xxxxxxxxx xxxxxx xxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx: Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxx xxxx xxxx xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx x.xxx XXX xxxx Xxx Xxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxx xx Xxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxx x.xxx XXX xxx xxxx xx Xxxxxxx xxxx xx xxx Xxxxxxxxx. Xx Xxxxxxx xxxxxxx xx xxxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xx xxxxx xxxxxxx.

Xxxxxxxxxxx

XxxxxxxxxxxxxXxxxxxxxxxxx

x.xxx XXX

.x. xxx XXX

xxxxxx

Xxxxxxxxxxxxxxxxx Xxxxxxxxxxx

x x.xxx XXX

x.xxx XXX

Xxxxxxxxxxxxxxxxxx: xx x x.xxx XXX

Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx:

xx x x.xxx XXX x xx.xxx XXX

Xxxxxxxxxxxxxxxxxxxxx: xx x xxx xx.xxx XXX x x.xxx XXX

xxxxxxxxxx x.xxx XXX x xxxxx

Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx: xxx XXX x xxxxx

XxxxxxxxxxxxxxxXxxxxxxxxxxx

xx.xxx XXX

xxxxxx

xxxxxx

xxxxxx

.x. x.xxx XXX

.x. xxx XXX

.x. xxx XXX

xxxxxx

xxxxxx

xxxxxx

xxxxxx

xxxxxx

xxxxxx

xxxxxx

Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx

x xx.xxx XXX

x xx.xxx XXX

Xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx

xxxxxx

x xx.xxx XXX

Xxxx xxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxx xxx xxxx xx

xxxxxx

xxx XXX

Xxx Xxxxxxxx xxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxx xxx Xxxxxxx xxx. Xxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxxxxxx xxx xxxx Xxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx x.xxx XXX xxxx xxxx: xxx XXXx xxx. xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx.

5. Versorgungsbezüge und Sachbezüge aus früherer Tätigkeit

Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxx xxx xxxxx Xxxxxxx xxx xxxxxxx Xxxxx: Xxx xxxxxxx Xxxxxxxxxxx xxx xxx Xxxx xxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxx xxxxxxx xx xxx Xxxxxx xxx xxx Xxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx.

Xxx Xxxxx xxxx xxx, xx xx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxx xx Xxx. x XXxXx xxxxxxx xxxx xx xxxxx xxxx xxxx "Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx" xxxxxxxxxx, xxx xxx Xxxxxxxxxxx xx xxxxxxxxxx xxxx xxx xx Xxx. x Xx. x XXxXx. Xxx xxxxxxx Xxxxx xxx, xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxx. Xxx Xxxxxxxx xxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxx, xxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx x x xxxxxxx. Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx, xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxx, xx xx xxxx xx xxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxx xx xxxxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx, xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxx Xxxx XX xxxxxxxx xxxx xxx xx Xxxxxxxx Xxxx Xxxxxxxxxxxxxxxxx.

Xxxxxxxx:

xxxxxx

Xxxxxxxxx Xxxxxxxxxxxx

xxxxxx

Xxxx Xxxxxxxxxxxx

xx. XXX

Xxxxxxxxxxxxxxxxxx, Xxxxxx xx xxxx

Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxx. x XXxXx

xx.xxx XXX

x x.xxx XXX

xx.xxx XXX

xx

Xxxxxxxxxxxxxxxxxx xxxxxxxxx

x Xxxxxxxxxxxxxxxxxxxxx xxx,x x, xxx. x.xxx XXXx

x Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx

x XxxxxxxxxxxxxxxXxxxxxxxxxxx

x xx.xxx XXX

.x. x.xxx XXX

.x. xxx XXX

.x. xxx XXX

xx

.x. x.xxx XXX

.x. xxx XXX

.x. xxx XXX

Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx

Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx

x Xxxxxxxxxxxxxxxxxx x x

x Xxxxxxxxxxxxxxxxxxxxxxxx, xxx. x.xxx XXX

x xx.xxx XXX

xx

xx

xx

x xx.xxx XXX

x x.xxx XXX

.x. xx XXX

.x. x.xxx XXX

Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx

x Xxxxxxxxxxxxxxxxxxxxxxxx, xxx. x.xxx XXX

xx

xx

x xxx XXX

.x. xxx XXX

Xxxxxxxxxxxxxxxx Xxxxxxxxxx

x xx.xxx XXX

x xx.xxx XXX

XXXXXXX: Xxxxxx Xxxxxx xxx xxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx. Xxx xxxxxxx xxxx xxxxxxxx xxxxxxx, xxxx Xxxxxxx, xxx "xx Xxxxx xxx Xxxxxx" Xxxxx xxxxxxxx, xxx Xxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxx, xxxxx xxx xxx xxxxxxxx. Xx xxxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx x xxx XXX xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xXX Xxxxx xxx xx.x.xxxx, x X xxxxxxxx.

6. Betriebsrenten vor Vollendung des 63. Lebensjahres

Xxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxxx xxxxx xx xxxxx Xxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx, xxxx xxx xxxxxxxx xxxxxx

  • xx xxx xx. Xxxxxxxxxx,
  • xxx Xxxxxxxxxxxxxxxxx xxx xxxxx XxX xxx xxxxxxxxxx xx xx xxx xx. Xxxxxxxxxx,
  • xxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx,
  • xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx.

Xx xxx Xxxxxx xxxxx xx xxx, xxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxx xx. Xxxxxxxxxx xxx. xx. Xxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxx xx xxxxxxxxxxxx Xxxxxxxx Xxxxxxxxx:

  • Xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx, xxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx.
  • Xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx.

Xx xxx Xxxx, xx xxx Xxx xx Xxxxx xxx xxxxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx, xxxx xxx xxxx xxxxxx Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxx xxxx xxxx xxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx.

XXXXXXXXX: Xx xxx Xxxx, xx xxx Xxx xx Xxxxx xxx xxxxxx, xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx xx xxxxxx Xxxxx xxxxxxxx. Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxx x xxxxx xxxxxx xxx xxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxx xxx Xxxxxx xx xxx xx. Xxxxxxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxxxxxxxxx xx Xxxxxxx, xxxx xxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxxxx xx Xxxxx xxx xxx, xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx, xxxxxxxx xx xxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxx XXX xxxxx xx xxxx xxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxx xxxx xx xxx xx. Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxxx, xxxx xxxxxxxx xxx xxxx Xxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xx. Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxx xxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxxxxx. Xxxxxxxx xxxx xx xxxxx xxxxxxxx xxxxxxx, xxxx Xxxxxx xxxxxxxxxxxxxx xxxx xxx xxx xx. Xxxxxxxxxx xx xxx Xxxxxxxxx xxxxx xxx xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx.

XXXX: Xxxxxx xxxxx xx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx xx Xxxxxx xx xxx Xxxxxxxxx. Xxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx,x Xxxxxx. Xxx xxx xxxxxx, xxxx xxxxx Xxxxxx xxxx xxx xxx xx. Xxxxxxxxxx xx xxx Xxxxxxxxx xxxxx. Xxxxxxxxxx Xxxxxx xxxxxxxx xxxxxxxx xxx "xxxxxXxxxxxxx" xxx xxx Xxxxxx.

7. Versorgungsbezüge in der Steuererklärung

Xxx Xxxxxxxxxxxxxxxxxx xxxx x xxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xx xxxxxx Xxxxxx xxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" xxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.xxxxxx

Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx
x xxx xxxx xxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX,
x xx xxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX.

Xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx

  • Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx, xxxx xxxx xxx Xxxxx xxx xxx xx. Xxxxxxxxxx.
  • Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx xx. Xxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxx xx xxx xx. Xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx.

Xxxxxxxxxxxxxxxxxx xxxxx Xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx "Xxxxxx X" xx. Xxxxxx Xxx xxxx xxx Xxxxxxxx xxx, xxx xxx xx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxx xxxxxxx Xxx, xxxx xxx Xxxxxxxxxxxxxxxxxx

  • xxx xxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxx xx Xxxxx x xxxxxxxxx xxxx,
  • xxx xxxxxxx xxxxxxxxxxx xx Xxxxx x xxxxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx.

Xxxxxxxx Xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxx xxxx xxx Xxxxx, xxxx xxx xxx Xxxxxxxxxxx xxxxxxx. Xxxxxxxx xxxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xx Xxxx xxxxx Xxxxxxxxx xxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx xxxx "Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx" xxxx xx xx Xxx. x Xx. x XXxX, xxx xxxx xxx xxx. Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx xxxx xx xxxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxx xxx xxxxxxxxxxxx Xxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx xX xx.x Xxx. x XXxXx. Xxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxx xx Xxxxxxx Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx.

Xxx Xxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx. Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx xx xxx xxxxxx xxxxxxxxxxxx Xxxxxx xx xxx "Xxxxxx X" xxxxxxxxx.

XXXXXXXXX: Xxxxxx Xxx Xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxx, xxxxx xxx Xxxxxxxxx xxxxxxxx xxxx, xxxx xx xxxx xxxx xx xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxx xxxxxxx.

Xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx.

8. Versorgungsbezüge und Lohnsteuerabzug

Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx Xxxxx xxxxxxxxx xxx Xxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xXxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx. Xx xxx xxxx xxxxx xxxxxxxxxxxx, xxxx Xxx xxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx X xxx.x XXxX xxxxx.

XXXXXXX: Xxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx XX xxxxxxxxx xxx xxxxxxxxxxx. Xxxx xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxx xx xxxx xx Xxxxxxxxxxxx XX xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxx xxx xxx XXxX xxxxx.

Xxxxxxxx Xxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx, xxxxxxx Xxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx xxx xxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx XX xxxxxxxxxxx. Xx xxxx xxx Xxxxxxxxxxx xx xxxxxxxxx xxx, xxxxxxx Xxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxx. Xx xxxxxx Xxxx xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxxx Xxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

xxxxx Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx Xxx xxxx xxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx XX xxxxxxxx. Xxxxx xxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxx xxxx xx xxxxxx xxx Xxxxxx xxx, xxx xxx Xxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxx. Xxxxxxxx Xxx xxx Xxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxx xx xxxxxx xxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx, xxxxxxx Xxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxx:

XXXXXXXXX: Xxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxx xxx xxx Xxxxxxxxxxxxx xxxxxx, xxxxx Xxx xxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxx Xxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxx xxxxx Xxxxxxxxxxxx.

9. Versorgungsbezüge im Sterbemonat

Xxxx xxx Xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxx xxxx Xxxxxxxxxx. Xxx Xxxxxx xxxx xxxXxxxxxxxxxx xxxxxx xx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx. Xxxxx xxxxxx xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxx xxxxxxx, xxxx xxx xxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xX xx.x Xxx. x Xx. x XXxXx.

XXXXXXXXX: Xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxx, Xxxxxxxxxx xxx.x. Xxxxxx xxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxx Xxxxx xxxxxxx, xxxx xxxx xxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxx, xxx xxxxx Xxxxxx xx xxxxxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx xxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xX xx.x Xxx. x XXxXx.

Xxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxx xxxxxx Xxxxxx xxxx Xxxxxxxxxx, x. X. xxxx xxxxxxxxxxxxx Xxxxxxxxx, xxx xxxxxxxxx Xxxxx xX xx.x Xxx. x Xx. x XXxX xxxxx.

10. Versorgungsbezüge und Krankenversicherungsbeitrag

Xxxx xxx x.x.xxxx xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxx, XXXxXxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxx xxxxxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx x xxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxx, xxx xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxx.

Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxx xxxxxx Xxxxxxxxx xx xx.x.xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx xxxxx, xxxxx xxx Xxxxxxx xx Xxx xxxx xx xxxx xxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxx xxx x.x. xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, xx XX xxxx X x.x.x.


Xx xxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xx xx.x.xxxx xxxxxxxxxxx, xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, X xx XX xxxx X x.x.x.

Xxxx xxxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx x.x.xxxx xxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx, x. x. xxx Xxxxxxxxxxxxx xxxx xxx xx Xxxxx xxxxxxxx xx,xxx x xxx xxxxxxxxxx Xxxxxxxxx. Xxxxx xxxx xx xxxxxxxxxxx xxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxxxxx xxxx xxxxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx Xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxx xxxxxx.

Xxxxxxxxxxx: Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxx xxx xx.xx.xxxxx xxxxxxx xxxxxxxx xxx. Xxx xxxxxxxxxx xxxxx xx xxxxx xxxxxx xx, xxxx xxx xx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxx xxxxxx xxx. Xxxxxx xxx xx xxxx xxx Xxxxx, xx xxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxx, xx xxx xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxxxxxxx xxxxxxx xxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

Beitragsfreiheit für Minirenten und geringe Kapitalzahlungen

Xxxx xxxx xxxxxxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxx. Xxxxxxxxx xxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, x. X. xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxx, xxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxx. Xxx Xxxxx xxx, xx xxxxxxxxxx XxxxxXxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx.

  • Xxxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxxxxx xxx xxxx "xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xx XXX XX" xxx xxx x.X.x. xx xxx Xxx. x XXX Xx.
  • Xxxxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxxx xxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx xxx xxx xxxxx Xxxxx xxxxxxxxx Xxxxxx xxxxx xxxxxx xxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxx Xxx xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx.

Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

Xxxxxxxx Xxxxxxx

Xxxxxxxxxxxxxx

xxxx x xxxx

xxxx

xxxx

xxxx

xxxx

xxx,xx XXX x Xxxxx

xxx,xx XXX x Xxxxx

xxx,xx XXX x Xxxxx

xxx,xx XXX x Xxxxx

xxx,xx XXX x Xxxxx

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

11. Vorteilhafte Sonderregelung für Betriebsrentner

Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxx xxx x Xx. xx XXxXx. Xxxx xxxx Xxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xx. xx XxXXx.

Xxxxx Xxxxxxxxx xxx xxxxxxxxxxx xxxx Xxxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx

  • Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx
  • xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx.

Xxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxx xxx xxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx:

  • Xxx xxx xxxxxxxxxxxx xxxx Xxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" xx xxxxxxxxxx. Xx xxx xx. Xxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxx xx xxx xx. Xxxxxxxxxx xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx x xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxx xx Xxx. x Xx. x XXxXx.
  • Xxxx xxx xxxxxxxxxxxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx x xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxX x xxxx Xxxxxxxxxx xx xxxxxx Xxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxx. Xxxxx xxxx xxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx Xxx xx Xxxx xxxxx xxxxxxxxxx xx Xxxxx xxx xxxxx xxx xx Xx. x XXxXx.

Xxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxx xxxxxxx xxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx. Xxxxxxx xxxx xx xxxx xxx xxxxx Xxxxxxxxxxxxxx xxx xx Xxx. xxx XXxX xxxxx:

  • Xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xx xxxxxx Xxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX xxx xxxxx xxxx xxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" xx xxxxxxxxxx.
  • Xxxx xxxxxxxxxxxxx x xxx xxxxxxxxxxx x xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxx xxxxxxxxx xxx "xxxxx" Xxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxxx XXXx. Xxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxxxx xx, xx xxxxxxx Xxxx Xxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx.

XXXXXXXXX: Xxx xx Xxxxx xxxx xxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx,x x xxx Xxxxxxx, xxxxxxxxxx x.xxx XXX, xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX, xxxxxxxxx xxxx x.xxx XXX.

Xx xxxx xxxx xxx xxxx xxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxx xxxxxx.

Xxxx Xxxxx: Xxxx xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx: Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx.

12. Einkauf in eine betriebliche Pensionsregelung

Xxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xx xxxxxxxxxxxx Xxxxx, xxxx xx xxxx xxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxx, x. X. xxx xxxxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx.

Xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx

  • xx xxxxx Xxxxxx, xxx xxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx, xxx
  • xx xxxxx Xxxxxx, xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx.

Xxx xxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxx xxxx xx xx XXxX xx xxxxxxxxxx. Xxxxxxxx xxx xxx Xxxxxx xxxxxxxx xxx xxxxxxx Xxxxxxxxx xxx xxxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxxxxxx, xxxx xx xxxx xxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx.

Logo
In Steuerfragen gut beraten!
Jetzt Mitglied werden und Steuern sparen!