Berufsständische Versorgungswerke: Steuerregeln für Beiträge und Renten

1. Was sind berufsständische Versorgungseinrichtungen?

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2. Wie die Beiträge steuerlich behandelt werden

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Beitragszuschuss des Arbeitgebers

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Keine Begünstigung mittels Riester-Förderung

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3. Wie die Renten steuerlich behandelt werden

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Kinderzuschüsse zur Rente

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Sterbegelder

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a) Wie wird der Rentenfreibetrag berechnet?

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4. Wie Kapitalzahlungen besteuert werden

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a) Abfindung einer Witwen- und Witwerrente

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b) Beitragserstattungen

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Xxxx xx x Xx. xx XXxX xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxx, xxx, xxx, xxxx XXX XX, xx xx XXX XX xxxxxxxxxx. Xxxxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx, xxxxxxx xx xxxx xxxxxxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx x Xx. xx XXxX x.X.x. xx x Xx. xx XXxXx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxx xxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxx xx xxxxxxxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx.

Xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx xx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxx Xxxxxxxxx xxx xx Xxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxx. Xx xx Xxxxxxxxxxx xxxx xxxxxx Xxxxx xxxx xxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxx xxxx xxx xxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.xx.xxxx, x X xxxxxxx, Xxxxxxxxx.

c) Abfindung einer Kleinbetragsrente

Xxxxxxxxx xxx xx, xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx xxxxxxxxxx Xxxxx xxxxx xxxxxx xxx xxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx xx XXX XX.

d) Auszahlung eines Sterbegeldes

Xxxxxxxxx Xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx, xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx.

Xxxx xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.xx.xxxx, x X xxxxxxxx, xxxx xxx XXX xxx xxx Xxxxxx xxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx "xxxxxx Xxxxxxxx" xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxX xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

XXXXXXX: Xxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxx. Xx xxxxxxxxxx xxx xxx Xxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxx xxx xxxxxxxx Xxxxxxxxxx xxxx xx xx Xx. x Xxxx x XXxX xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx.

e) Kapitalzahlung in Raten nicht begünstigt

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxx. XxxxxxxxxXxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx xx Xxxxxxxx, xxxx xxx xxxxxx Xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, X X xxxxxxx. Xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx Xxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, X X xxxx, X X xxxxx, X X xxxxxx.

5. Öffnungsklausel: Ertragsanteilsbesteuerung bei hohen Beiträgen

Xxxxxx Xxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx. xxxxxxxxxxx xxxx Xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxx xx xxxx xxx. xxxxxxxxxxxxxxxx xxx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx Xxxx x XXxXx.

XXXXXXXXX: Xxxxx Xxx xxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx. xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxx Xxx
x. xxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx
x. xxx xxxxxxxxx Xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxx xxxxxxx Xxx, xxxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxxx xx xxx "Xxxxxx X" xxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxx Xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxxx xxxx xxx Xxxx xxx Xxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxxxxx xxxxxx, xxxxxxxxxxx xxxx. Xxx Xxxx xxx Xxxxx, xxx xxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxx Xxx xx Xxxxx Xxxxxxxxxxxxxxxx xx xxx "Xxxxxx X" xxx.

Xx xxx xxxxx xxxxxxxxxxxx, xxxx xxxxxxxxxx xx Xxxxx xxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxx xxx xxxxxxxxxxxxxx xx Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxx Xxxxx, xx xx xxxxx Xxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxx, xxx xx xxx xxxxxxxxx Xxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxxxx xx x xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxxxx xxxxxx xx, xx xxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxxxx xxx xxxxxxxx, xxxx xxxxxx Xxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx. "Xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxx Xxxxx xxxxxxxx, xxxx xxxxx xx Xxxxxx xxx xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

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Xxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xx Xxxx xxx xxxxxxxxxx Xxxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxx x xxxx xxxxxxxxxxx Xxxxxxxx, xxxx xxxx xxxx xxxxxxxxxxxxxx! Xxxxx xxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xx xxxxx.

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Xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxx xxxx xx xxxx Xxxxxxxxxxxx xx xxxxxxxx:

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• Xxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxx xxx x.x.xxxx xxxxxx, xxx xxxxxxxxxx xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx.
• Xxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxx xxx x.x.xxxx x xxx xxxx xxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxx x xxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx xxxxx xxxxxxxxxxxxx Xxxxx xxx "xxxxxxxxxxxxxxxx" xxxxxxxxx xxx Xxxxxxxxxxxx xxx

• XXX Xxxxxxxxx xxx xx.x.xxxx xX xxxxxxxxxxXx xxxx
• XXX Xxxxxxxxx xxx x.x.xxxx xX xxxxxxx x Xx xxxx

6. Öffnungsklausel: Die Höchstbeiträge in der Rentenversicherung

Xxxxx Xxx xxx xxxxxxxxxxxx xxxxxxx, xx Xxx xx xxx Xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxx, xxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxx. Xxx Xxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxx, xxxx xxxxx xxxx xxx xxxxx Xxxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx Xxxxxxxxx xxxxxx xx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxxx xxxxx xx xxxxxx xx, xx xxxxxxx Xxxx xxx xxxxx xxxx xxxxxxx Xxxx xxx Xxxxxxxxx xxxxxxx xxxxxx.

a) Jahreshöchstbeiträge in den Jahren 1950 bis 2004

Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxx.

b) Jahreshöchstbeiträge in den Jahren 1927 bis 1949

Xxx xxxx xxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxx.

Xxx xx Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxx x:x xxx Xxxxxxxxxx xXXx xx Xxxxxxxx Xxxx xXXx xxxxxxxxxxx.

7. Mögliche Doppelbesteuerung?

Xxx xxxx xxxxxxxxxx Xxxxxx xxx xxx xxxxx xxxxxxxx Xxxxxx, xxx xx xxxxxxxxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx. Xxxxxxx xxxxxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxx xxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxx. Xxxx xxx x. Xxxxxx xxxx xxxxxx Xxxxxx xxxx xxx xxxx xxxxxx xxxxxxxxx, xxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx, xxxxxxxxx xxxx xxx xxxx xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxx xx Xxxxx xxxx xxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxx xxxxxx, Xxxxxxx, xxx xx xxxx xx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxx xxxxxxx Xxxxx xxxxxxxxxx.

Xxx xxxxxxxxxxxx xxxxxxxxxxxx xxx xx xxxxx xxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx. Xxxxx Xxxxxxx xxxx xxx Xxxxxxx, xxxx xxxx Xxxxxx, xxx xxx xxxx xxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxx, xx xxxxx xxxxxxx Xxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxxxxxx xxxxxx xx xxxxxxxxx xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxx xx xx Xxxxxxxxxx xxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx x xx xxx XXX xxx Xxxxxx xxx xx.x.xxxx xX X xxxxxx. Xxxx xxxxxx xxxxxxxx Xxxxxxxxxxx xxx xxxxxxx, xxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxx Xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx xxxxxx xxxxxx xxxx Xxxxxxx xxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx Xxxx xxxx xx xx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx xxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxxx Xxxxxx xxxxxxxx x xx xxxx xx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxx x xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxx. xx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxxxx xxxxxx xxxxx xxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxx xxx xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx.

Xxxx xxx Xxxxxx xxx xxxx xxx Xxxxxxxxxx xxx xxx XXX xxxxxxx xxxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, X X xxxxx xxx X X xxxxxx. Xxx XXX xxxxx xx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx, xxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxxxxxxxxx xxxx. Xxxx xxxxxx xx xx xxxxxxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxx. Xxxxx xxxx xxxx xx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx: xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxx xxx xxx Xxxxx xxx xxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xx xxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxx.

Xxxxxxxxxx xxxx xx xxxxxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx:

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AKTUELL: Verfassungsbeschwerden unzulässig

Xxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx XXX xxxxxx xxx xxxxxxxxxxxx Xxxxxxx xx Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxxxxx x XxX xxxxxxx xxx x XxX xxxxxxxx.

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