Hinterbliebenenrente: Witwen- oder Witwerrente

1. Witwen- oder Witwerrente

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a) Anhebung der Altersgrenze für die große Witwenrente ab 2012

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b) Wie hoch ist die Witwen-/Witwerrente?

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c) Wie hoch sind die Rentenabschläge?

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d) Folgen bei Wiederheirat der Witwen/Witwer

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2. Wie die Witwen-/Witwerrente steuerlich behandelt wird

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3. Witwen- oder Witwerrente an den geschiedenen Ehegatten

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Heraufsetzung der Altersgrenze für die Geschiedenenrente

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Wie wird die Geschiedenenrente steuerlich behandelt?

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4. Witwen- oder Witwerrente nach dem vorletzten Ehegatten

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Wie wird die Wiederauflebensrente steuerlich behandelt?

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5. Witwen- oder Witwerrente in eingetragener Lebenspartnerschaft

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6. Witwen- oder Witwerrente im Sterbevierteljahr

Xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xx xxx xxxxxx xxxx Xxxxxxx xxxx xxx Xxx xxx Xxxxxxxxx xxxxx xx Xxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxxx x,x xxx xx XXX XXx.

Xxxx xxxx xxxxxx xxxx xxx xxxxxx xxx xxxx xxxx xxx xxxxxx XxxxxxxxXxxxxxxxxxx. Xx xxxxxxx xxxx xxxxx xx xxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxxxx xxx "Xxxxxxxxxxxxxxxxx". Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx.

Xxx Xxxxxxxxxxx xxx Xxxxx xxx xx x xxx. xx xxxx xxx xx x xxxxxxx XxxxxxxxXxxxxxxxxxxx xxx xxx xx x xxxxxxx XxxxxxxxXxxxxxxxxxxx xxxxxxx xxxx xx xxx xxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx.

7. Abfindung der Witwen- oder Witwerrente wegen Wiederheirat

Xxx XxxxxxxxXxxxxxxxxxx xxxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxx. Xxxx xxxx xxx xxxx Xxxxxxxx xxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxx xxxx xxxxx xxx xxxxxxxxxx, xxxxxxx xxxxxx Xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxx" xxxx xxx xxxx Xxx.

Xx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxx, x. X. xxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxx, xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxx xxx XxxxxxxxXxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.
Xxxx xxx xxxx Xxx xxxxxxx xx xxx Xxxxxxx xxxx xxxxxx xxx xxxx Xxxxxxx, xxxx xxx XxxxxxxxXxxxxxxxxxx xxxxxx xxxxxxx xxxxxx. Xxxx xxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxx xxxx xxx xxx xxxxxx xxxxxxxxxx Xxxxx xxxxxxxxxxx.

Xxx xxxxxx XxxxxxxxXxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxx xxxxxxx, xxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx xxxx Xxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxx xxxx.

Xxx xxx xxxxxxx XxxxxxxxXxxxxxxxxxx xxx xxxx xxxx xxxx Xxxxxxxxxxxxxxx xx xxxxxxxx:

• Xxxx Xxxxxxxx, xxx xxxx xxx xx.xx.xxxx xxxxxxxxxx xxxxx xxxx xxx xxxxx xxxx xxx x.x.xxxx xxxxxxx xxxx, xxxx xxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx xxxx xxxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.
  Xxxx Xxx xxxx xxx xxxxxx XxxxxxxxXxxxxxxxxxx xxxxxxxxxx xx Xxxxxx xxxx xxxxxxx. Xxxx xxx Xxxxxxxxx xxxxx xxxxxxx Xxxxx xxxx xxxxxxxx: Xxx Xxxxxxxxx xx Xxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxx Xxxxxx xx Xxxxxxx, xxxx xxx xxxxxxx xxxx xxxxxx XxxxxxxxXxxxxxxxxxx xxxxxxxxx xxxxx. Xxxxx Xxxxxx xxxx Xxxxxx x. X. xxxx xxxxxx Xxxxxxxxxxxxxx xxx xxxxxx XxxxxxxxXxxxxxxxxxx xxxxxxxx, xxxxxxxx xxx Xxxxxxxxx xxx xxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxx xxx xxxx Xxx xxxx xxxx Xxxxxx, xxxx xx xxxxx Xxxxxxxxx xxxx.
• Xxx xxxxxx xxxxxxxx xxx Xxxxxxxx xxxxxxx xxx xxx x.x.xxxx xxxxxxxxxx xxxx xxxxx xxx Xxx xxx xxx x.x.xxxx xxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxx xXxxxxXxxxxxx xxxxx xxx xxx x.x.xxxx xxxxxxx, xxxx xxxx xxx xxxxxx XxxxxxxxXxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xx xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx.

Xxx XxxxxxxxXxxxxxxxxxx xxx xxx xxxxxx Xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx, xxxx xxxx xxx xxxx Xxxx xxxxx Xxxxx xxxxxxxxxx xxxx xxxx xxx xxxx Xxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxx xxx xxx xxxxx Xxx xxxxxx xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxx" xxxxxxxxxxx xxxxxx Xxxxx xx.

Wie wird die Abfindung steuerlich behandelt?

Xxx Xxxxxxxxxxxxxxxx xxx XxxxxxxxXxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxx xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx x Xx. xx XXxX xxxxx. xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx: Xxx xxxx xxxx xxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx XxxxxxxxXxxxxxxxxxx xxxxx Xxxxxxxxxxxx. Xxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx, xxxx xx xx.xx.xxxx x xxx xxxxx xxxxxxx xxxx xxx Xxxx xxxx.

8. Anrechnung eigenen Einkommens

Xxx xxx XxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxx x xxxxx xxx xx.x.xxxx xxxx xxx xxx Xxxxxxxxxxx x xxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxx xxxxxx xx Xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx Xxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xx xx x xxx xxx XxxxxxxxXxxxxxxxxxx xxxxxxxxxxx xxx xx XXX XXx.

XXXXXXXXX: Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxx xxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxx xxx Xxxxxxxxxxxx. Xx xxxxxx "Xxxxxxxxxxxxxxxxx" xxxx xxx XxxxxxxxXxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx.

Xxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxx xxxxxxxx xxxxxxxx xxx xxx XXX XXx:

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx

Xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx:

xxxxxxXxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx:

Xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx:

xxxxxxXXXXXXX xxxxxxx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx:

XXXXXXX xxxxxxx xxx x.x.xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx xXxxx: xx,xx XXX, Xxx: xx,xx XXXx. Xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xx xxx xxxxxxxxxxxxxx, xxxx xx xxxxxxxxxx, xxxx xxx Xxxxxx xxxxxxx xxxxxx. Xx xxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx,xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx. Xxxx Xxx Xxxxxx xxxxx, xxxxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxx, xxx xxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx, xx xxx x,xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx. Xx xxx xxxxx xxxxxxxxx, xxxx Xxx Xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxx xxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxx xxx Xxxxxxxxxxxx. Xx xxxxxx "Xxxxxxxxxxxxxxxxx" xxxx xxx XxxxxxxxXxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx.

Xxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxx Xxxxx xxxxxxx. Xxx Xxxxxx, xxx xxxx xxxxx xx Xxxxx xxx xxxx, xxxxx xxxxx xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx XXX XXx.

Xxxxxxxxxxxx Xxxxxx, xxx Xxxxxxxx xxx xxxx Xxxxxxxxxxx xxxxx, xxxxxxxxx xxxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx. Xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx Xxxxxx, xxx xx Xxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxx xxx xxxxx Xxxx xxxxxxx xxxx Xxxxxxxxxxx xxx xxx XXX xxx xxxxxxxx xxxx x.xxx XXX xxxxx.

Xxxxxxxx:
Xxxx Xxxxx xxx xxx xxxxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxx xxxxx xx Xxxxxx xxxxxxx xxx XXX Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx x.xxx XXX. Xxxxxxxxx xxxx xxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xx.xxx XXX xxxxx xx x xxxxxx xxx XXXx. Xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx,xx XXX. Xxxxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxx xx x xxx,xx x xxx,xx XXXx xxxxx xxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx x.xxx,xx XXX. Xxx Xxxxx: Xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx Xxxxx.

Welches Einkommen angerechnet wird

Xxx "xxxx" Xxxxxxxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx xxx x.x.xxxx xxxxxxxxxx xxx. Xx xxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxx, xxxx xxx Xxx xxx xxx x.x.xxxx xxxxxxxxxxx xxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxx xxx xxx x.x.xxxx xxxxxxx xxx. Xx xxxxxx Xxxxxxx xxxx xxxxx xxxxx xxxxxx Xxxxxxxxx xxxxxxxxxxx.

Xxxxxxxxxxx xxxxxx xxx

• Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx,
• Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx, Xxxxxx xxx xxxxxxx Xxxxxxxxxxxx, Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx, Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx.

Xxxxx xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx XxxxxxxxXxxxx. Xxxxx xxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxx x, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx.

Xxx "xxxx" Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxx xx xxx x.x.xxxx, xxxx xxx Xxxxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx x.x.xxxx xxxxxxxx xxx xxxxx Xxxxxxxxxx xxxx xxx x.x.xxxx xxxxxxx xxxxxx.

xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxx xxxx xxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxx. Xxx xx xxx Xxxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx:

• Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxx xxxxx Xxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx.
• Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx, Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx.
• Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx: Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx, Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx, Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.
• Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxx xxxx xx Xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx xx Xxxxxxxxxxxx.

Xx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx x.x. xxxxxxxxxx Xxxxxx xxxxx Xxxxx xXxxxxxxx: Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx XXx Xxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xx x.x.xxxxx. Xxxxxxxxxxx xxxxxx xxx xxxxxx XxxxxxxxXxxxx.

So wird das Nettoeinkommen durch Pauschalabzüge ermittelt (§§ 18a und 18b SGB IV)

Wegen Kürzung der Witwenrente auch Kürzung des Rentenfreibetrages

Xxx XxxxxxxxXxxxxxxxxxx xxx x xxxxxx xxx xxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx. xx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx. Xxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx. "Xxxxxxxxxxxxx" Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxx.

Xxx Xxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxx xxx xxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxx xxx Xxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxx x. Xxxx xxx xxxxx xxxx xxxxxxxxx "xxxxxxxxxxxx". Xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxx xxx, xx xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxx xxx Xxxxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx x. Xxxxx xxxxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx xxxxxxxxx xxx. Xxxx xxxx xxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxx, xx xxx xxx xxxxxxxxxxx XxxxxxxXxxxxxxxxxxx xxx xxxxxxxxxx XxxxxxxXxxxxxxxxxxx xxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

Xxx Xxxx: Xxx Xxxxxx xxx xxxx Xxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx Xxxx xx Xxxxx xxx x.xxx XXX xxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx x.xxx XXX xxx xxx xxxxxxxxxxx Xxxx xxxxxxx xxx xxxx Xxxxxxxxxxx xxxxxxx xxxxxx. Xx Xxxxx xxxx xxx xxx xxx Xxxxxx xxxxxxx xxxxxx Xxxxxxxxxx, xxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xxx xx xxxxx Xxxxxxxx xxx x.xxx XXX xxxxxxx. Xxx Xxxxxx xxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx x.xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxx xxx x.xxx XXX. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx Xxxxxx: x.xxx : x.xxx x x.xxx x x.xxx XXX.

9. Rentensplitting

Xxxx Xxxxxxxx, xxx xxxx xxx xx.xx.xxxx xxxxxxxxxx xxxxx xxxx xxx xxxxx xxxx xxx x.x.xxxx xxxxxxx xxxx, xxxx xxxx xxx x.x.xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx xxxx xxxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxx XxxxxxxxXxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxxxx xxxxxxx.

• Xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxx xxxxx xx xxx Xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx x xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxx Xxxxxxxxxxxx x xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxx xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxx xxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxx xx.
• Xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxxxxxx xxxx xxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx x xxx Xxxxxxxx Xxxxxx, Xxxxxxx, xxxxxx xxxx Xxxxxxxxx x xxxx xxx Xxxxxxxxx xxxxxxx.
• Xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxx x. X. Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx.
• Xxx xxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx, xxxxx xx xx Xxxxx xxxx, xxxxxxx xxx xx Xxxxx xx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxxx xxx Xxxx xxx Xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx.
• Xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxx xxx. Xxxxxxxxxxxxxx, xxxxxxxx xxx Xxxxx xxx xxxxxxx Xxxx xxx. Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xx Xxxxx xxx Xxxxx xxxxx Xxxx xxx. Xxxxxxxxxxxxxx xxxx Xxxxxxxx xxxx xxx XxxxxxxxXxxxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx xxxxxxxxxxxx Xxxx xxx. Xxxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxxxxx xxxxxx xxxx xx xxx Xxxxx xxxxxxx xx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.
• Xx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx XxxxxxxxXxxxxxxxxxx xxxx xxxxxxx xxxx, xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx. Xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxx xxx. Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx x xx Xxxxxxxxxxx xxx XxxxxxxxXxxxxxxxxxx xXxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx x xxxx xxxxxxxx, xxxx xxx xxx. xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxx xxxxxx xxxx

• xxxxx Xxxxxxx xxxxxxxx Xxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxx xxxxx xxxx
• xxx Xxxxxxx xxxxxxxx Xxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxx xxx xxx xxx xxxxxx xxxxxxxxxx xx Xxxxx xxx xxx.

Xxxxxx xxx Xxxxxxx xxxxxx, xx xxxx xxx xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxxx xxxx xxxxxxxx xxxx xxxx Xxxxxxx xxxxx XxxxxxxxXxxxxxxxxxx xxxxxxxx x xxxx xxxxx xxxx xxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxx xxx XxxXxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxx xxxx xxxxxxxxxxx xxxx, xxxx

• xxx xxxxxxxxxxxx Xxxxxxx, xxxxxxxxxxxx xxx Xxxxxxx, xxxxxxx xxxx xxxxxx Xxxxx xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxxx xx Xxxxxxxxx xxx XxxxxxxxXxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxx xx Xxxxxxxxx xxx XxxxxxxxXxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx.
• xxx xxxxxxxxxxxx Xxxxxxx xxxxxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxx xxx xxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxx xxxx, xxx Xxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxxx xxxxxxx Xxx xxxx xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx.

10. Unbedingt Einspruch gegen Steuerbescheide einlegen

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxx. Xx Xxxxxxxxx xxx xxx XXX xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxx xxxx xx Xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, X X xxxxx xxx X X xxxxxx. Xxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxx XXX xxxxx xxx xxxxxxxxxxxx Xxxxxxx xx Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXx. x XxX xxxxxxx xxx x XxX xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx. Xxxxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx"Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xx xx Xxxxxx x Xxxx x Xxxxxxxxx x Xxxxxxxxxxxxxxx xx XXxX".xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxx, xx xxxxx xxxx Xxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxxx.

Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xx xxxx xxx, xx xxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxx xxx xx Xxxxxxx xxxxxxx, xxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxxxxxx xxx xxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxx. Xxxxx xxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx x xx xxxxxxxxx xxx, xxxx xxx xxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx, xx xxxx xx xxxx xxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx x xxx xx xxxxxx xxxxxxx. Xxxxx xxxxxxx Xxxxxxxxx xxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xx.x.xxxx xX X xxxxxx xxxxxx xxxxxxxxxx xxxxxxx, xxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxx: Xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxx xxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxx xxxxxxx xxx Xxxxxx, xxxx xxx xxxxx xxxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxx xxx xx xxx xxxxx xx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxxxxxxx!

• Xxx Xxxx: Xxx Xxxxxxxxx xxxxx xx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xx Xxxx xxxx xxxxxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xx xxx Xxx. x Xxxx x Xx. x XX xxxxxxxxxx, xxxxx xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxX. Xxx xxxxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxx. Xxx XXX xxx xxxxxxx Xxxxxxx.
• Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx, xxxxx xxx xxx XXX xx xxx x.x. Xxxxxxxxx xxxxxxxxxxx xxx. Xx xxxx xxxxxxxxxx xx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxx xxxx xx xxxxxxxx xx xxx Xxxxx, xx xxx xx xxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxx xxxxx xxxxxxx Xxxxxxxxx xxxxxxxxx xxx, xxxx xxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxx xxxxx xx:xxxxxx"Xxxxx Xxxxx xxx xxxxx xxxxx xxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxx, xxxx XXxxxX xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x XxX xxxxxxx xxx x XxX xxxxxxx."

Xxxxxxx:xxxxxxXxx xxx Xxxxxx xxxxxxx xx xxxx xxx xx xxxxx Xxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxx. Xx Xxxxxxxxxx xxx xx x xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx x xxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx.

11. Gesetzliche Grundlage

§ 46 SGB VI - Witwenrente und Witwerrente

xxx Xxxxxx xxxx Xxxxxx, xxx xxxxx xxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxx Xxx xxx xxxxxxxxxxxx Xxxxxxxxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxx xxxxxxx xxxxxxxxxx xxxx xx Xxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxx, xx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx.

xxx Xxxxxx xxxx Xxxxxx, xxx xxxxx xxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxx Xxx xxx xxxxxxxxxxxx Xxxxxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx, Xxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx, xxxx xxx

x. xxx xxxxxxx Xxxx xxxx xxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxx, xxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx, xxxxxxxx,

x. xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx xxxx

x. xxxxxxxxxxxxxxxx xxxx.

Xxx Xxxxxx xxxxxx xxxx xxxxxxxxxxxxxxx:

x. Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx Xxx. x Xx. x xxx x Xxxxxx Xxxxx, xxx xx xxx Xxxxxxxx xxx Xxxxx xxxx xxx Xxxxxxx xxxxxxxxxxx xxxx,

x. Xxxxx xxx Xxxxxxxxxxx, xxx xx xxx Xxxxxxxx xxx Xxxxx xxxx xxx Xxxxxxx xxxxxxxxxxx xxxx xxxx xxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxx Xxxxxxxxx xxxxx xxx xx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxx xxxx xxx xxxxxxx Xxxx xxxx xxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxx, xxx xxxxx xxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxxxx xx xxxxxxxxxxx, xxxx xxxx xxxxxx xxxxxxxxxxx xx. Xxxxxxxxxx xxxxxx.

xxxx Xxxxxx xxxx Xxxxxx xxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx, xxxx xxx Xxx xxxxx xxxxxxxxxx xxx Xxxx xxxxxxxx xxx, xx xxx xxxx, xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx xxx, xxxx xx xxx xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxx xxx, xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx.

xxxx Xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxx xx, xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxx xx xxxxxxxxxxx xxx xxxx xx xxx xx xxx Xxxxxxx Xxxxxx xxxx xxxxx xxxxxxxxxx.

xxx xxxxxxxxxxxx Xxxxxxxxx, xxx xxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx x xxx xx Xxxxxxxx xxx xxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx, xxxx xxx xxxxxxx Xxx xxxxxxxxxx xxxx xxxx xxxxxxx xxxxxxxx xxx xXxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx.

xxx Xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx, xxx Xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxx Xxxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxxxxx Xxx xxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx.

§ 107 SGB VI - Rentenabfindung

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