Betriebliche Altersvorsorge: Direktversicherung (Teil 4)

 a) Was ist eine Direktversicherung?

Xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxx xxx xxxx xxxxxxxxxxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxx xxx xxxxxxx xx xxxxxxxxx xxx xxx xxxxxx xxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxx xxxxxx. Xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx XxxxxxxxxXxxxxxxxxxxXxxxxx xxxx xxx xx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xx xxx xxxxx xxx Xxxxxxxxx. Xx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxx, xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx. Xxx xxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxx xxxxx xx.

Xxxx xxx Xxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxx xx xxxxxxxxxxxxx:

• Xxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxx. Xxx Xxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx XXxXx xxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx.
• Xxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxx xxx Xxxxx Xxxxxxxxxxx, xxxx Xxxxx Xxxxx xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxx.
  Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

Xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx, xx xxxxxxx, xx Xxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx:

• Xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx x.x.xxxx xxx xxxxxxxx xxxxxx.
• Xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx. xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx. XxxxxxxxXxxxxxxxxxx.

Xxxx xxxx xxxxx Xxx xxxxx Xxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxx Xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xxxxxxxxxxxxxxxxxxxxx. XXXX: Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx xx xxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, x XXX xxxxxxx.

XXXXXXXXX: Xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxx xxx Xxxxxx xxxxxx xxxxxxxxxxxx xxx xx Xxx. x Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxx Xxx xxx Xxxxxxx, xxxx Xxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx "xxxxxxxxx" xxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx.

b) Wie die Beiträge steuerlich behandelt werden

Finanzierung durch den Arbeitgeber

Xxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxx. Xxx Xxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx XXxXx.

Xxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx:

• Xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxx xxx Xxxxxxxxx xxx xx x.xxx XXX xx Xxxx xxxxxxxx xxx xx x xxxxxxxxxx xxxxxx x xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx,x xx xxx xxx. xxxxxxxxx Xxxxxxxxxxxxx xxx,x xx. Xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxx xxx xxxx xxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxx xxxx, xxxx xxxx xxxxxx xxx xxxxxxxx Xxxxxxx xxx xx x.xxx XXX xxxxxxxx xxxxxxxxxx xxxxxx xxx xxx XXxX xxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xx xxxx xxxxxxxxxxxx xxxxxx xxx xx Xxx. xxx XXxX xxxxx. Xx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx x Xxx. x Xx. x XxXXx.
• Xxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxx xxx Xxxxxxxxx x xxx. xxxxxxxx xxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxxx x xxx xx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx x Xx. xx XXxXx xxx xxx xx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxxxx xxx xx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xXxxxx, xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxx xx xxx xxxxx Xxxxxxxxxxxxxx xxxx xx Xxxxxx Xxx. Xx Xxxxx xxxx xxxxxxx xxxxxxxx x Xxxxxxx xxx xx.xxx XXXxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx x Xxxxxxx xxx xx.xxx XXXxxxxxxxXxxx xxxxx xxxxxxxxxxxx.xxxxxxXx Xxxxx xxxx xxxx xx x Xxxxxxx xxx. x Xxxxxxx xxxxxxxxxxx.xxx XXX.

Finanzierung durch Gehaltsumwandlung aus dem Bruttoeinkommen

Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx. Xxxxxxxxxx xxxx xx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx:

• Xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxx xxx Xxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xx. x XxXXx. Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxxxx xxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxx xxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxx xxx Xxxxxxxxx xxx xx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx, xxxxx xx xxxxxx Xxxxxxxxxxx xxxx xxxxx, xx xxx xxx xxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx.

Finanzierung durch Gehaltsumwandlung aus dem Nettoeinkommen

Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx. xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx. XxxxxxxxXxxxxxxxxxx. Xxxxxxxxxxx xxx xx xxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX.

c) Wie die Versorgungsleistungen steuerlich behandelt werden

Xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxx, xxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx:

Falls die Beiträge nach § 40b EStG pauschal versteuert wurden

Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxxx xxxxxxx xxx xxxx xxxx xxxx xx xxxx xxxxxxxxxxxx xxxxxx xxx xx Xxx. xxx XXxX xxxxx. Xxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxx xxxx xx xxx XXxX xxxx xxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx:

• Xxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxxx xxxxxxxxxx, xxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xx Xxxxxx xxx xxx xxxxxxxxxx xxxxx Xxxxx Xxxxxxxxx xxxxxxx xxxxxx.
• Xxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxx xxx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx. Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX, xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx.

Falls die Beiträge nach § 3 Nr. 63 EStG steuerfrei geblieben sind

Xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxx xxxx xxxx Xxxxxxxxxxxx, xxx xx xxxx xxxxxxxxxxxxx xxxxxx, xxxxx xxxx Xxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx Xxx xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxx xxx xxxxxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX xxxx. xxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxx

• xxxx Xxxxxxxxxxxxxxx,
• xxxx xxxx xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx Xxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx.
• xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx. Xx. xxxx x.xxx XXXx: Xxxxxx xxx x xxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxx x xxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx.

Xxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx

• xx xxxxx Xxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx xxx
• xx xxxxx Xxxxxxxxxxxx, xxx xx xxxxxx Xxxxx xxxxxxxx xx xx Xx. x XXxXx xx xxxxxxxxxx xxx.

Xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx Xxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx.

• Xxx XX XxxxxxxxxxXxxxx xxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxx xxx xxx xxxxxx Xxxxxxxxxx, xxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xx XXxX xx xxxxxxxxxx xxx. Xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx xxxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX, xxxx xx xxxx xxxxxxx xxxxxxxxx xx xxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxx, Xxxxxxxxx.
• XXXX xxx XXX xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xx, xxxx xxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx "xxxxxxxxxxxxxxxx" xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxx xxxxx xxx xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxxxxx xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

XXXXXXX: Xxx XX Xxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxxxx xx xxx Xxxxxxxxxxxxx, xxxxxxx xx xxxxxx Xxxxx xxxxxxx. Xxx Xxxxx xxxxxx xxxx xxxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx. Xxxx xx xxxxxx Xxxx xxxxxx xx xxxxx, xxxx xx xxxx xx xxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxx, xxx.x. Xxxxxxxx xxx xxxxxxxxxxxx XXXxXxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx.

Besteuerung bei Kapitalabfindung beschäftigt wieder den BFH

Xxx xxx xxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxx Xxxxx xxxxxx xxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx, xxxx xx xxxxx xxxxxx Xxxxxxx xxx xxxxx x xxxx xxxxxxxx Xxxxxxxxxxxx x xx xxxxxxxxxx. Xxx xxxx xxxx xxxxxxx xx xxxx xx Xxxxxxx xxx Xxxxxxxx "xxxxxxxxxxxx". Xxx xxxx xxxxxxxxx xx xxx Xxxxxxx, xx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxxxx: xxx xxxxx xxx Xxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxx.

Xx XxxxxxXxxxxxxxx Xxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxx xxx x xxxxxx xxxxxxxxx x Xxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx. Xxxxxx xxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX x"XxxxxxxxxXxxxxxxx"x xxxxx xx Xxxxxxxx xxxxx. Xxx xxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxx Xx.

XXXXXXX xxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxx. Xxx Xxxx xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx. Xxx Xx. xxxxxx X X xxxxx. Xx xxxxxxxxxxxxxx Xxxxxxx xxxxxx xxxxx Xxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxx xxxx xxxxxx xxx Xxxxxxxxxxx, xxx xxx Xxxxxx xxx XX Xxxxxxxx xxxxxxxx xxxxxxx xxx:

• Xxx Xxxxxxxxx xxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxx xx Xxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxx xxxxx Xxxxxxx xx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx XxxxXXX xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xx. Xxxxxx xxxxxx xx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxx xxxxxxx xxxxxx xxxx xxx Xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xx Xxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxx xx. xx.xxx XXX xxxxxxxxxx. Xxxxxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxx xxxx xx xx Xx. x XXxX xxx xxxxxxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx x"XxxxxxxxxXxxxxxxx"x. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx xxxxx Xxxxxxxxxxxx xx.
• Xxxxxxxxxxx: Xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xx xxxxx "Xxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxx. Xxxxxx xxxxx xx xx Xxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxx xxxxxxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx. Xxxxxx xxxxx xxxxxx xxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx.

Falls die Beiträge durch die Riester-Förderung begünstigt waren

Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxx "Xxxxxxx"xXxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx, xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx xxxxxx xxxxx xx xx Xx. x XXxXx.

XXXXXXXXX: Xx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xx xxxxxx Xxxxx: Xxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxx xxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxx. Xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxx x xxxxx Xxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxxxxxxx x xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxx Xxx xx Xxxxxx xxx Xxxxxxxxxxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx xxx xxx XXxXx. Xxxx xxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx.

d) Kein Abzug von Kapitalertragsteuer

Xxxx xxxx xxxxx xxx Xxxxxxxxxx xxx xx xx Xx. x XXxX xxx xxxxxxxxxx.xxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xx xxx "xxxxxxxxx Xxxxxxxxxxx", xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxx, xx xxx xxxxxxxxx xxx Xxxxxxxxxx xxx "xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx" xxxxxxx. Xxx Xxxxxxxxx xx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, x.X. xxxx

• xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxx xxxx
• xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx.

Xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX xxx xxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx x xxx xxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxx xx xx Xx. x Xxxx x XXxX xxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx xxxxxxx xx xxx XXxX xXXXxXxxxxxxxx xxx x.x.xxxx, XX xxxx X. xxxxx.

e) Auch Berufsunfähigkeitsversicherung als Direktversicherung begünstigt

Xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx. Xxxx xxxxxxx Xxx, xxxx Xxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxX xxxxxxxxxxx.

Xxx Xxxxxxxxx xxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx. Xxxxxxxxxxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxx xxxxx xxxxxxxxxxxx Xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxxxxxxxx xxx xx xxxxxxxxxxxx, xxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxx, x.X. xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxx. Xxx xxxxxxx xxx xx xxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx.

XXXXXXXXX: Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxx, xxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxx xxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxx, xxxx xx xxxx xxxxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxx xxxx xx xxxxxx Xxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX xxxxxxxxxxxxxxx

f) Krankenversicherungsbeiträge auf Direktversicherungen

Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxx, xxxxxxx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxx Xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx xxx. Xxxxxxxxxxxxxxxxxxx xxx xxx XXX Xx.

XXXXXXXXX: Xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxxxxxxx xxxxx xx Xxxxxxxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxxx xxx, xxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

Xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xx Xxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxx, xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxx xxx.

Xxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx x.x.xxxx xxxxxxxx. Xxxxxxxx xxxxxx xx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxx, xxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxx xxx x.x.xxxx xxxxxxxxxx xxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx Xxxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

XXXXXXXXX: Xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxxxxxxx xxxxx xx Xxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxxxxxxx.
Xxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx.
Xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxx xxxx xxxxx Xxxxxxx xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxxx Xx.

Xxxxxxxx:
Xxx xxxxx Xxxxxxxxxxxxxx xxx xxx.xxx XXX xxxxxx xxxx xxxx xxxxxxx xxxxxxxxxx Xxxxx xxx x.xxx XXX. Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xx,x x, xxxxxxx xxxxxxxxx xxx XXX xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx XXX xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. xxxxx xx Xxxxx xxxxxx xxxxxxxxxx xxxx xxx xxxxx Xxxxx xxx Xxxxxxxxxxxxx xxx xxx.xxx XXX xxx xxxx xxx.xxx XXX.

XXXXXXX: Xxxxxxxx Xxx xxxx xxxxx xxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxx xx. Xxxxxxxxxx xxxxxxxx, xxxx xxxxx Xxxxxxxx xxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx, xxxx Xxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xx xxxxxx Xxxx xxxxxxx xxx XxxxxXxxxxxxxxxx xxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxx Xxx Xxxxxxxxx xx xxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxx xx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

Keine Beitragspflicht bei privater Fortführung des Vertrages

Xxx xx xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxx

Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xx xxxxxx Xxxx xx xxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, X xx XX xxxx X, X xx XX xxxx X, X xx XX xxxxx Xx xxxxxxxxx XXXxXxxxxxx xxx xx.xx.xxxx, X xx XX xxxx X xxx X xx XX xxxx Xx.

XXXX xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxx xxxxxx, xxxx xxxxxxxxxxx Xxxxxxxxxxx:

• Xxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxx xx xxxxx xx xxxxxxxxxxx, xxxx xxxxx xxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx XXxXxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxxxx xxx Xxxxxxxx xxxx xxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx "xxxxxxxxxxx xxxxxxxxxx" xxxxxxxxxx xx.X. xxxxx xxxxxxxxxx Xxxxxxxxxxxxx. Xxxxxx Xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xx Xxxxxxxxxxxx xXXxxxXxXxxxxx xxx x.x.xxxx, x XxX xxxxxxx.
• Xxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxx xxx XXxXxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxx, xxx xxx xxx xxxxxx xxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx XXxXxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxx xxxxxxx. Xxx xxx xxxxxxxxxxxx Xxxxxx, xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxx, xxxxxxxxxx xxx XXxXxxxxxxxxxxxxxx xXXxxxXxXxxxxx xxx xx.x.xxxx, x XxX xxxxxxxx.

XXXXXXXXX: Xx xxxxxxxxxxxxxx Xxxx xxxxxxx xxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx XXX Xx xx xx Xxx. x xxx x XXX XXx. Xxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxxxxxx xxxx Xxxxx xxxxxxxx xxxxxx xxx xx XXX XXx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxx xxx Xxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxxx xxx. xxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx x xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx x.X. xxx Xxxxxxxxxxxxxx.

Xxx xxx "XXXxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xxx XXxXxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxxx xxx xxxxxx xxx Xxxxxxx xxx Xxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxx.xxxxxxx Xx.xxxxxxx XXXxxxxxxXx.xxxxxxXxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxxxx Xxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx, xxxxxxx Xxx xx xxx Xxxxxxx, xx Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxxxxxxx xxxxxxxx Xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx. Xxxxx xxxx xxxxx xxx Xxxx xxx, xxxxxx Xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxx Xxx xxxxxxxxxx xxxx xxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxxxxxx Xxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx Xxxxx. Xxxx xxxxxxxxx xxxx xxxx, xxxx Xxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxx.

Keine Beitragspflicht für Minirenten und geringe Kapitalzahlungen

Xxxxxxxxxx xxxxxxxxxxxxxxxxxx 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 xxx xxxx xxxxxxx xxxxxxxxxxxx xxxxx. Xxxx xx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxxx:

• 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, x.X. xxx xxxxx Xxxxxxxxxxxxxxxxxx: 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.
• Xx Xxxx xxxx xxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxx Xxxxxx xxx xxx,xx XXX xxx xx Xxxxx xxx xxx,xx XXX.
• Xxx x.x.xxxx xxx xxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx, xxxxx xxxx "Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx" xxx xxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxx xx Xxxxx xxxx xxxxxxxxx xxx,xx XXX xxx xxx Xxx. x Xxxx x XXX Xx, xx Xxxxx xxxx xxxxxxxx xx xxxxxxxxx xxx,xx XXX. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxxxxxxxxxxxx,xx XXX xxx Xxxxx. Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx x.xxx XXX xxxxxx xxxxxxxxx. XxxxxxxxXxxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx,xx XXX xxx Xxxxx. Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx x.xxx XXX xxx x.xxx XXX xxxxxxxxx.xxxxxxXxxxxxxxXxxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx,xx XXX xxx Xxxxx. Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx x.xxx XXX xxxxxxxxx.

XXXXXXX: Xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxx xxxx xxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxx xx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xx.

Keine Beitragspflicht auf Kapitalleistungen aus befreienden Lebensversicherungen

Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx xxxxxxx, xx xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxx xxx, xxx XXX X xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx. Xx xxxxxxx xxxx xxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, X xx XX xxxxx Xx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xxxx xxxxx xxx Xxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx.

Xxxx xxxx xx xx xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxx:

Xxxx x: Xxxxxxxxxxx

Xxxx x: Xxxxxxxxxxxx

Xxxx x: Xxxxxxxxxxxxxxxxxxx

Xxxx x: Xxxxxxxxxxxxx

Xxxx x: Xxxxxxxxxxxxx