Mit dem Lebenspartnerschaftsgesetz wurde für gleichgeschlechtliche Paare zum 1.8.2001 die Möglichkeit geschaffen, eine Lebenspartnerschaft zu begründen, welche in ihren Wirkungen der Ehe sehr nahe kam und inzwischen der Ehe tatsächlich nahezu gleichgestellt ist. Am 30. Juni 2017 beschloss der Bundestag zudem, dass auch gleichgeschlechtliche Paare heiraten dürfen. Dieser Ratgeber bietet steuerliche und außersteuerliche Informationen für die Partner einer eingetragenen Lebenspartnerschaft sowie für die Partner einer gleichgeschlechtlichen Ehe. Wichtig: Beachten Sie bitte den aktuellen Hinweis zur steuerlichen Rückwirkung der Umwandlung einer Lebenspartnerschaft in eine Ehe (Punkt 22).

Vorab: Ehe auch für gleichgeschlechtliche Paare ab 1.10.2017

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1. Was ist eine eingetragene Lebenspartnerschaft?

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Welche Stelle ist für die Begründung einer Lebenspartnerschaft zuständig?

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Wie viele Lebenspartnerschaften gibt es?

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2. Zusammenveranlagung von Lebenspartnern

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3. Völlige Gleichstellung von Lebenspartnerschaft und Ehe ab 2016

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4. Steuervergünstigungen für die Lebenspartnerschaft vor 2013

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Beiträge zur Kranken- und Pflegeversicherung als Sonderausgaben

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XXX: Xxx xxx "Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxx xx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxxx xxx x.x.xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx: Xxx xxx xx.xx.xxxx xxxxxxx Xxxxxxxx, xxx xxxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxx Xxx xxxxxxxxxxx xxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx x xxx xxxx xxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xx.xx.xxxx xx xxxx Xxx xxxxxxxxxxx xxxx xXxxxxxx xx xxxxxxxxx Xxx.xxxxxxx XXxXxxxxxxxxxxxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx.

5. Lebenspartnerschaft und Kinder: Zuordnung von Kinderfreibeträgen

Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxx x Xxx. x XXxXx. Xxxx xxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxxxxx xxxx Xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx:

  • Xxxxxxxxxxxxxxxxx: Xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx. Xxxxx xxxxx xxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.
  • Xxxxxxxxxxxxxxxxx: Xxx xxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxx xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxxxxxxxxxx xXxxxxxxxXxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxx xxx xx Xxx. x Xxxx x Xx. x XXxXx.
  • Xxxxxxxxxxxxxxxxxxxxxx: Xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxx, xxx xxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx xxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx. Xxxx xxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxx. Xxxxxx Xxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxxx
    xxx xxxxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxx xxxx xxxxxxxxx xx Xxxxxxx xxxx,
    xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxx,
    xxx Xxxxx xxx Xxxxxx xxxxxxx xxxxx xxxxxxxxxxxx xxx.
  • Xxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx: Xxxxxxx xxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx, x. X. xxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxx, xxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxx Xxxxxxxxxx xxx xxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxxx, xxxxx xxxx xxx xxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xx x xxxxxxxx xxx xxxx xxxx xxx xxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx xxx xxx xx Xxx. x Xxxx x XXxXx.

XXXXXXXXX: Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxxx xxx Xxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxx xxx xxx xx Xxx. x Xxxx xx XXxXx. Xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxxxx xxxxxxx xxxx xxxx Xxxxxxxx xxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, x. X. Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx, XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx, Xxxxxxxxxxxx xxx xxx XxxxxxxxXxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx.

6. Kindergeld: Gleichstellung auch im Kindergeldrecht

Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxx xx Xxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxx xxxx xxxxxxxxxx xxxxxxxx xxx xx x Xxx. x XXxXx. Xxx xxxx xxxxx xx xxxx Xxxxxxxxxxxxxxx xxxx

Xxx Xxxxxxxxxxxxxxx xxx xxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxx xx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxxx xxx XXX xxx xxxx Xxxxxxxx xxxxxxxx Xxxxxxxx xxx xxx XxxxxXxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxxx Xxxxxxxxxx xxx XXX xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxx xxxxxxx. Xxxx xxxx xx xxxxx Xxxxxxx, xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxx xxx xx.x.xxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxx XXxX xxx xxxxxx xxxx xxxx xxx xx xxx X. Xxxxxxxxx xxx XXxX xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxx xx xxxxxxxxxxx Xxxxxxxx xxxxxxxx Xxxxxx xxxxxx xxxxxxxxxxxxxxxx. Xxxxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxxx xxx xxxx Xxxxxx xxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxxxx xxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxxxxx xx xxx xxxxxxx Xxxx xxx xxx XXX xxx xxx XXX xx xxx xxxxxxxx xxxx xxx xxxxxx xxx xxxxx xxxxxxx Xxxx xxx XXX.

7. Krankenversicherung: Beitragsfreie Familienversicherung

Xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xxxx xxxx xx Xxxxx xxxx xxxxxxxxx xxx XXX, xx Xxxxx xxx XXX xxxxxxxxx. Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx XXX xx Xxxxx.

Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxx. x XXX Xx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.

8. Öffentliches Dienstrecht: Vollständige Gleichstellung mit Ehegatten

Xxxxxxx xxxxxx Xxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxx. Xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xXXxXx. Xxxxxxxxx xxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx.

Xxx xxx "Xxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx" xxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xXXxXxxxxxxxxx xxxx xxx xx.xx.xxxxx. Xxx Xxxxxx xxxxx xx xx.x.xxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxx xxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxx xx x.x.xxxx xx Xxxxx.

Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx, xxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxx xxx xx.x.xxxx, x XxX xxxxxx, xxx x.xx.xxxx, x XxX xxxxxxx xxx xxx x.x.xxxx, x XxX xxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx xx XxX xxxxx xxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxx.

Xxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxx:

  • Xx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.
  • Xx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxx.
  • Xx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.
  • Xx Xxxxxx xxxxx xxx Xxxxxxxxxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx Xxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xx. X. Xxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxxxx Xxxxxxxx.

9. Beamte: Familienzuschlag auch für Lebenspartner

Xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx. Xxxxx Xxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxx x xxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxx, xxxxxx xxx xxx xxx Xxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx. Xxxxxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx, xxxx xxx xxxxx Xxxxxx Xxxxxxxxx xxxxxxxxx, xxx xxx xx xxxxx Xxxxxxx xxxxxxxxxxx xxxxx xxx xxx xxx xxx xxxxxxxx Xxxxxxxxx xxx xxx xx Xxx. x XXxxXx.

Xxx Xxxxx xxx, xx xxxx Xxxxxx xxx Xxxxxxxxxx, xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx, Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxx, xxx xxx xxxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxx xxxxx Xxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxx Xxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xXXxxxXxXxxxxxx xxx xx.xx.xxxx, x X xx.xx xxx x X xx.xxx.

Xxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxxxxxx xxxx xxx x.xx.xxxx xxx XXxXxxxxxxxxx xxxxxxxxXX xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxx, xx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx. Xxxxx Xxxxxxxxxx xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx x.x. xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx x xxx xxx xxxxxxx xxxx xxx x.x.xxxxx!x. Xx xxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXxxxXxXxxxxx xxx xx.x.xxxx, x XxX xxxxxxxx.

Xx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx x.x.xxxx xxxxxxxxx xxxxxx xxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xx xxxxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxx.

Xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxx xxx xx xx Xxx. x Xx. x XXxxX. Xxx xxxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx "xxxxxxx, xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx" xx, xxx xxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxxxxx xx xx Xxx. x Xx. x XXxxX xxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxx x xxxxxxxx, xxxx xx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxx xx Xxxxxxxxx xx xxxxxxx Xxxxxxx xxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxx xx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxx, xxxx xxxxxx xxxxxx xxxxxxxxxxx xxx, xxxx xxx xxx xx xx Xxx. x Xx. x XXxxX xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxx xxxxxxxx.

10. Beamte: Auslandszuschläge auch für Lebenspartner

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxx xxx. Xxxxxxxxxx xx Xxxxxxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxxxxx x.x. xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxx xx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxx xx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xXXxxxXxXxxxxxx xxx xx.xx.xxxx, x X xx.xx xxx x X xx.xxx.

  • Xxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx. xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxx, xxx xxxxx Xxxxxxxx Xxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxx.
  • Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxx xxxxxxxxXX xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx. Xxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx, xxxx xxxx Xxxxxxxx xxxx Xxxxxxx xx Xxxxxxxx xxx xxx xx Xxxx xxxxxxxx Xxxx xx xxxxxxxxxxxxxx Xxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxx xxx Xxxx xxx, xxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx.
  • Xx xxx xxxxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxxx xxx xxxx xx Xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxx xx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx.

11. Beamte: Hinterbliebenenversorgung auch für Lebenspartner

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxx Xxxxx xx Xxxxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xXXxxxXxXxxxxx xxx xx.xx.xxxx, x X xx.xxx.

12. Beamte: Beihilfe auch für Lebenspartner

Xxxxxxx xxxxxx Xxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xx xxxxxxxx Xxxxx xx xxx xxxxxxxxxxxxx Xxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxx Xxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxx xxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx XXxXxxxxxxxxx xxxxxxxxXX xxx xx.xx.xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxx xxxxxx xXXxxxXxXxxxxxx xxx xx.xx.xxxx, x X xx.xx, x X xx.xx xxx x X xx.xxx.

  • Xxx Xxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx x.x. xxxxx xxx xxxxxxxxx Xxxxxxxxxxx. Xxx xxxxxx xxxx, xxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxx xxxxxxxxxxxx xx xxxxxxx xxx. Xxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxx, xxxxxxxx Xxxxxxxx xx xxxxxxxx xxx xxx Xxxxxxxx, xxx xxxxx xxx xxxx xx xxxxx xxxxxxxxxxxxxx Xxxx xxxxxxxx.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxx. Xx xxx Xxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxxx xx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxx xx. Xxxxxxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xx xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxxx "Xxxxxxxxxx xxxxx Xxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx" xXxx. x Xxx. x Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx xxxxxxx. xxxxx xxxxx Xxxxx xxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx.

13. Angestellte im öffentlichen Dienst: Höherer Ortszuschlag für Lebenspartner

Xxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xx XXXx. Xxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxx Xxxxx xxx, xx xxxx Xxxxxxxxxxx, xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx, xxx Xxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxx xxxxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, x XXX xxxxxxx.

Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx Xxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxx, xx xxx xxx Xxxxxxxxxxxx xxx Xxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxx x xxxxxxxxx. Xx xxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx, xxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxx xxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

14. Angestellte im öffentlichen Dienst: VBL-Rente auch für Lebenspartner

Xxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxx xxx xx xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xXXXx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxx xxx Xxx xx Xxx. x Xxx. x XX xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX XX xxxxxxx. Xxx xxx xx Xxxxx xxxx!

XXXX xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx XXX xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xXXXx xxxx xxx Xxxxxxx xx xxx x.x.xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxx XXX xxx xx XXXXx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xXXxxxXxXxxxxxxxx xxx x.x.xxxx, x XxX xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx XXX xxx xxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxx. Xx Xxxxx xxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxx xx xxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxx, xxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx, xxxxxxxxx. Xxx Xxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxx xx xxxxxxxx xxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXXX xxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxx xx xxx x.x.xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx x.x. Xxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxx xxx xxx XXX xxxxxxxxxxxxxxxx xxxx, xxxx xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx x.x.xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xx xXXXxXxxxxx xxx x.x.xxxx, XX XX xxxxxx.

Xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxx xXXXx. X X. xxxxx xx x.x.xxxx, xxx xxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx xxx xxx xxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxx xxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx xx xxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx XXX xxxxxxxxxx xx xxxxxxxxx xxx Xxxxxxxxx.

Xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxxx.

  • Xxx Xxxxxxxxxxx xxxxxx xxx, xxxx xxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxxx, xxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx, xxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxxx xxxx, xxxx xx xxx xxxxxx Xxxxxxxxx xxxxx xxxxxxx xxxxxxxx xxxx, xx xxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx xxxx xxx Xxxxxxxx, xxx xxx xxx xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxx xxx, xxxx xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxx, xxxxx xxxx Xxxxxx xxx xxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx, xxx xxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxx xxx. Xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxx.
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15. Betriebliche Altersversorgung: Hinterbliebenenrente auch für Lebenspartner

Xxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx, xxxx xxxx Xxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, x XXX xxxxxx.

Xxxxxxxxxxx:

  • Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx x.x.xxxx xXxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xx xxxx Xxxxxxxxx xxxxxxxx, xxx xx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx.
  • Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x XxX xxxx, x XxX xxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxx xx Xxx. x xxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxx, xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxx xx xxxxxxxxxxxxxx. Xx xxx xxxxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx, xx xxxxxxxxx, xx xxx xxxxxxxxx xx xxxxxxxx xxx Xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx.
  • Xxxx xxx Xxxxxxxxxxx xxx xxx "Xxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx" xx x.x.xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxx xxxxxxxxxxxxxx xxx, xxx xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xx Xxxxxxxx xxxxxx, xxxx xx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxx.

Xxxxxx xxxxx: xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xx xxxxxxxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx xx xx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxx xxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxx xx Xxxxx xxxx xxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxx xxx xx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx.

Xxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxx xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx. XXxXx. xxxx X X. xxx, Xx. xxxx.

16. Rentenversicherung: Rente für den Lebenspartner

Xxxxxxxx xxx "Xxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxx, xxx xx x.x.xxxx xx Xxxxx xxxx, xxxxxxx xxxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx xxx Xxxxx xxx Xxx xxxxxxxxxxx. Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.

XXXXXXX: Xxx xxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxx xxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx, Xxxxxxxx, Xxxxxxxx, Xxxxxxxx, Xxxxxx, Xxxxxxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxx.

a) Witwen- oder Witwerrente

Xxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxx xxxx Xxxxxxxxxxxx. Xxxxxxxxxxxxx xxxxxx xxx xxxx xxxx, xxxx xxx x xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx x Xxxxxx xxxxxxxx xxxx xxxxxxx xxxx Xxxxx xxxxxxx xxx. Xxx Xxxxxxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxx x.x.xxxx xxxxxxxxxx xxx.

Xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxx xxxxxxxxxx xxx Xxxx xxxxxxxxx xxxxx. Xxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx.

Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxx Xxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxx xxxxxxx. Xxxxx xxx Xxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx, xxxx

  • xxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx xx Xxxxx xxx xxxx
  • xxx xxxxxxxxxxxxxxx Xxxx xxxxxxx xxxx
  • xxxxxxxxxxxxxxxx xxx.
  • Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxx xx Xxxxxxx xxx Xxxxx xxx x xxx Xxxxxxxxxxxx xx.

Xxxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxx xxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx Xxx xxxxxxx. Xxxx xxxx xxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxx xxxxx xxx xxxxxxxxxx, xxxxxxx xxxxxx Xxxxx xxx xxxxxx Xxxxxxxx xxx "Xxxxxxxxxx" xxxx xxx xxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxx xx xxx xxxxxxx xx Xxxxxxx xxx xxx XXX XXx. Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

Xxx Xxxxxxxxxx xxx x.x.xxxx xxxx xxxx xxxxx Xxxxxxxxxx xxxx xxx x.x.xxxx xxxxxxx xxxx, xxxx xxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx xxxx xxxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

  • Xxx xxxxxx XxxxxxxxXxxxxxxxxxx xxxxxxxx xxx xx x xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx.
  • Xxx xxxxxx XxxxxxxxXxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xx x, xxxx xxxxxx xxx xxxx xxxx xxxx Xxxxx xxxxxxx. Xxxxx xxxxxxx xxx xxxx Xxxxxxxx xxx XxxxxxxxXxxxxxxxxxx, xxxx xxx Xxx xxxxxxxxxx xxx Xxxx xxxxxxxxx xxx xXxxxxxxx: Xxx xxxxx Xxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx. Xxx. "XxxxxxxxxxxxXxxx" xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxx.
  • Xxxxxxxx xxxxx Xxxxxxxxxxxxxxx: Xxxx Xxx xxx Xxxx xxx xxx xxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxx xxxxx, xxxxxxx xxxx x xxx Xxxxxxxxx xxxx xxx xxxxxxxxxx XxxxxxxxXxxxxxxxxxx xxxx xxxxx Xxxxx x Xxxx XxxxxxxxXxxxxxxxxxx xx xxxxx Xxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx xxxx xxxx xxx xxxxx Xxxx x,xxxx x xx Xxxxxx x x,xxxx Xxxxxxxxxxxxx, xxxx xxxxx xxxxxxx Xxxx x,xxxx x xx Xxxxxx x x,xxxx Xxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx: xxx xxx xxxxxxx XxxxxxxxXxxxxxxxxxx xxx x,xx, xxx xxx xxxxxxx XxxxxxxxXxxxxxxxxxx xxx x,xx. Xxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx: xxxx xxx xxxxx Xxxx x,xxxx x x,xx x x,xxxx Xxxxxxxxxxxxx, xxxx xxxxx xxxxxxx Xxxx x,xxxx x x,xx x x,xxxx Xxxxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxx xx x.x.xxxx xx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx:

Xx x.x.xxxx

Xxxx Xxxxxxxxxxxxx

Xxxx Xxxxxxxxxxxxx

Xxxxxx Xxxx

Xxxxxxxx Xxxx

Xxxxxx Xxxx

Xxxxxxxx Xxxx

Xxxxxx Xxxxxxxxxxx

Xxxxxx Xxxxxxxxxxx

xx,xx XXX

xx,xx XXX

xx,xx XXX

xx,xx XXX

xx,xx XXX

xx,xx XXX

xx,xx XXX

xx,xx XXX

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx: Xxxxxxx xxxx Xxxxxxxxxxx.

b) Rentensplitting

Xxx Xxxxxxxxxxxxx xxxxxXxxxxxxxxxxxxxxx x xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxx xxxx Xxxxxxxxxxx x xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxx xxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx x.x.xxxx xxxxxxx xxxxxx.

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

Xxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx, 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 Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx x xxxx xxxxx xxxx xxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxx xxx XxxXxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxx xxxx xxxxxxxxxxx xxxx, xxxx

  • xxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxxxxx Xxxxx xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxxx xx Xxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxx xx Xxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx.
  • xxx xxxxxxxxxxxx Xxxxxxx xxxxxx 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.

c) Waisenrente

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

d) Erziehungsrente

Xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx, xxxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx. Xxx xxxxx xxxxxx, xxxx

  • xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx,
  • xxxxx xxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx,
  • xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxx xxxx xxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx
  • xxx xxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx x Xxxxxx xxxxxxxx xxx.


Xx xxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxxxxxxxxx xxxxxxxxx xxx xxxx xx xxxxxxxx .

e) Zeiten der Kindererziehung

Xxxxx xxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxx. Xxxxx xxxxxxx xxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx.

Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxx xxxxxxxxxx Xxxxxx, xxxxxxx xxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx. Xx xxx Xxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xx xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxx. Xxxxx xxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxx. Xxxxx xxxxxxx xx xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxx x xxxxxxxxxxx xx x.x.xxxx x xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxx xxxxxx xxx xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxxxx x xxxx xxxx Xxxxxxxx x Xxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxxxxx, xxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxx xxx xx x Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

17. Weitere Rechte für Lebenspartnerschaften

Xxx xxx "Xxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxx, xxx xx x.x.xxxx xx Xxxxx xxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxxxx xx Xxxxxxxxx:

  • Xxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx x xxx xxx Xxxxxxxxx x xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xXxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx.
  • Xx Xxxx xxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxx x.x.xxxx xxx xxxx xxxx xxxxxxxxx xxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx, xxxxxxx xx xxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx.
  • Xx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxx xxxxxxxxxx xxxx xx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx Xxxxx xxx.
  • Xxx Xxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxx xx.
  • Xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxx xxxxxxxx xxxxx xxxx xxx xxxx XXXx. Xxxx xxxxxx x.x. xx xxxxx Xxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx.
  • Xx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx.
    Xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxx xxx, xxx xxx xxxxxx Xxxxxxxxxxxxx xxxx xx xxxxxx Xxxx xxxxxxxx xxx xxxxxx xxxxxxxx xxxx, xx xxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxx.
    Xx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxxx xxxxxx xx xxxxx Xxxxxxxxxx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxx xxxxxxxxxx.

"Xxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxxx xxx Xxxxxxxxx xxxxxx, xxxxxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxxxxx xxx xxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx." xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx Xxxxxxxx.

18. Erbschaft- und Schenkungsteuer

a) Neue Besteuerungsregeln für Lebenspartner ab 2009

Xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxx xxxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx. Xx xxxxxxxx xxx xxxxx xxx Xxxxxxxxx xxxxx

  • xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xxx.xxx XXX,
  • Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx.xxx XXX,
  • Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxxxxxxxxx xx.xxx XXX.

Xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx XXX xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xx x xxxx xx x xxxxxxxx.

xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx:

  • Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxx xxxx xx Xxxxxxxxx xxxxxxx xxxxxx. Xx Xxxxxxx xxx xxxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxx xxxx xxxxxx xx Xxxxxxxxxxx xxxxx xxx xx Xxx. x Xx. xx, xx, xx XxxXxXx.
  • Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx x XxxXxXx.
  • Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx x Xxx. x Xx. x XxxXxXx.
  • Xxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxxx xxxx Xxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxx xxxx xx xxxxxxxxx, xxx xxx xx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxxx xxx x Xxx. x XxxXxXx.
  • Xxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x XxxXxXx.

b) Weitere Verbesserung für Lebenspartner ab 2010

Xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx XXX xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xx x xxxx xx x xxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx x.xx.xxxx xxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx. Xxx xxxx xxxx Xxxxxxx, x.x. Xxxxxxxxxxx xxx Xxxxxxxxxxx, xx xxx xx.xx.xxxx xXxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxxxx xxxxxx Xxxxxxxxxxxxx, xxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx, xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxx xxx. xxx xxx Xxxx xxxxxxx, xxx Xxxxx xxxxx xxxx xxx Xxxxxx xxxxxxxxx. Xxx xxxxxxxx:

  • Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx X xxx Xxxxxxxxxxxxx xxx x x xxx xx x xxxxxx xx x xxx xx xx xxxxxxxxxx.
  • Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx XX xxx Xxxxxxxxxxxxx xxx xx x xxx xx x xxxxxx xx x xxx xx xx xxxxxxxxxx.

Xxxx xxxx xxx xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxx.

Xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxx

Xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx...

Xxxxxxxxxxxx X

Xxxxxxxxxxxx XX

Xxxxxxxxxxxx XXX

xxxx

xx x.x.xxxx

xx.xxx XXX

xxx.xxx XXX

xxx.xxx XXX

x.xxx xxx XXX

xxxxxxx x

xx x

xx x

xx x

xx x

xx x

xx x

xx x

xx x

xx x

xx.xxx xxx XXX

xx.xxx xxx XXX

xxxxx xx Xxx. XXX

xx x

xx x

xx x

xx x

xx x

xx x

xx x

xx x

xxxx Xxxxx xxx Xxxxxxxxxxxx

c) Verbesserung für Lebenspartner rückwirkend ab August 2001

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxx xXXxxxXxXxxxxx xxx xx.x.xxxx, x XxX xxxxxx xxx x XxX xxxxxxxx.

Xxx xxxxxxxxxxxxxxxxx xxxxxx

  • xxx xxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx x.xxx XXX xxxxxxxxxx xxx.xxx XXX xxxx Xxxxxxxxxx,
  • xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx XXX xxx xx x xxx xx x xxxx xxx xxxxxxxxxxxxxxx Xxxxxx,
  • xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx.xxx XXX.

Xxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxx, xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxx xx.xx.xxxx xxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxx x.x.xxxx xxx xx.xx.xxxx xx xxxxxxxx. Xx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx. Xxxxxxxxxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxxx, xxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx x.xx.xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx x xxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxx x xxx Xxxxxxxxxxxx X, xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx x.x.xxxx xxx xx.xx.xxxx xxxxxxxx x xxxxxxxxxx xxx, "xxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx xxxx" xxx xx Xxx. x XxxXxXx.

19. Grunderwerbsteuer

Xxx Xxxx xxxxx Xxxxxx xxxx xxxxx Xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx, xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx x Xx. x xxx x XXXxXx. Xxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx x.xx.xxxx xxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx x xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xx xxx xx.xx.xxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxx x xxx xxxx xxxx xxx x.x.xxxx xXXxxxXxXxxxxx xxx xx.x.xxxx, x XxX xxxxxx.

Xxxxxx xxx xxxxx xxxxxxx, xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxx, xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxx xx.xx.xxxx xxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxx x.x.xxxx xxx xx.xx.xxxx xx xxxxxxxx.

Xxx xxx "XxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxx xx xxx x.x.xxxx xxx xx Xxx. x XxXXxX xxxxx.

Xxxxxxxxxxxxx xxxx x xxxxxx xxx Xxxxxxxxx x xx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx x XxXXxXx:

  • xxx Xxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx. Xxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxx, xxxx xx xxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxx xxx xxxx xxxx xxx xx Xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxxx xxxxxx xxxxxxxxx xxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxx
  • xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx
  • xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx. xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx
  • xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xx xxxxxxx Xxxxx xxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxx
  • xxx Xxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx. Xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxx.

20. Erbrecht und Güterrecht

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Beendigung des Güterstands der Zugewinngemeinschaft

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21. Aufhebung der Lebenspartnerschaft: Versorgungsausgleich

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22. Aktuell: Umwandlung in Ehe steuerlich mit Rückwirkung!

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