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.

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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. Witwen- und Witwerrente: Neuer Rentenfreibetrag bei Anpassung?

Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxx xxxxxx xxxxxx xxx xxx xxxxx xxxxxxxxx:

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

Xxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxx xxxx xxxxxxxx xxxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. XXXX: Xxxx Xxxxxxxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx. Xxx xxxx xxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxx xxx. Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxx Xxx xxxxxxxxxx Xxxxxxxxxx xxxxxx:

• 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. 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 xxxxx xxxx xxxxxxxxx "xxxxxxxxxxxx". Xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx.
• Xxxxxxx xxx xxxxxxx Xxxx 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 xxxxxxxxx XX Xxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxx XX Xxxxx, Xxxxxx xxx x.x.xxxx, x X xxxxxxxx XX Xxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx xxx XX Xxxxxxxx, Xxxxxx xxx x.xx.xxxx, x X xxxxxxx XX XxxxxxxxxxXxxxxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxx.
• Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx, xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx XxxxxxxxXxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx XxxxxxxxXxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxx. Xxx Xx. xxx Xxxxxxxxxxxxxxxxxxx xxxxxx X X xxxx. Xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx, xxxxx xxxxxxxxxx xx Xxxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx xxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx. Xx Xxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxx xxxxxxx xXX XxxxxxxXxxxxxxxxxx, Xxxxxx xxx x.xx.xxxx, xx X xxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xXXXx, xxxxxxx xxxxx Xxxxxxx xx Xxxx xxxx xxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxxxx xxx xx Xxxxxxx xxx x.xxx XXX x x.xxx XXX xxxxxxxxxxxxxxx. Xxx XXX xxxxxxx xxxxx Xxxxx xxxxxxx xxxx, xxxx xxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxx xx xxxx Xxxxxxxxxxx xx xxx xxxxxxx xxxxx. Xxx xxxxxxxx xxx Xxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxx XXX xxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxx xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxx x.xxx XXX. Xxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxx: x.xxx XXX xxxxx. xxx XXX x x.xxxx xxxxxxxxxx xxxxx xxxx xx x x x.xxx XXX. Xxxxxxxxxxxxxxx xxxx xxx x.xxx XXX. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxx. Xxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx x.xxx XXX xxxxxxxxxx. Xxxxx xxx Xxxxxxxxx xxxxxxx xxxx xxxx Xxxxxx.
• Xxxxxxxxxxx: xx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxx Xxxxx xx xxxxxxxx. Xxxxxxxx xxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxx xxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxxxx Xxxxx xxxxxxxxxx xxx xXXxXxxxxx. xxxxxxx xxx xx.x.xxxxx. Xxxx xxx xxxxxxxxxxx, xxxx xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx.

XXXXXXXXX:xxxxxx Xxx xxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxx xxxxxxxxx xxxxxx xxx. Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxx xx xxxxxxxx xxxxxxxxxx Xxxxxxx xxxxx xxxxxx, xxx xxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxx xxx xxx xxxxxxxx XXXxXxxxxxxxx xxx Xxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

11. Doppelbesteuerung von Renten: Verfassungsbeschwerden sind unzulässig - was tun?

Xx Xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxx xxxxxxx, xxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxx xx xxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx XXX xxxx xxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx. Xxxx xxxxxx xx Xxxxxxxxxxxx xxxxx, xxx xxxxx xxxxx xxxxx xxxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxx xxxxx xxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx. Xxxxx xxx xxx XXX xxx Xxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxx xxxx xxxx xxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, X X xxxxx xxx X X xxxxxx. Xxx xxxxxxxxxxxx Xxxxxxx xxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxx XXX Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, X X x x X xxxxxxxxxxxxx :xxxx. XXXXXXX xxxx xxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx, xx xxx xxxxxxxxxxx xxxxx. Xxx xxxxx xxxxx xxxxxxxxxxxxx xxxxx xXXxxxX, Xxxxxxxxxxx xxx x.xx.xxxx, x XxX xxxxxxx xxx x XxX xxxxxxxx. Xxx xxx xxx xx xxxx

a) Um zunächst auf die Entscheidungen des BFH zurück zu kommen

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b) Die Verfassungsbeschwerden und ihre Ablehnung

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c) Was folgt nun und was sollten Betroffene tun?

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d) Wann liegt eine Doppelbesteuerung überhaupt vor?

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e) Die Berechnung einer möglichen Doppelbesteuerung

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f) AKTUELL: BFH muss wieder einmal entscheiden 

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