Steuerrat für die nichteheliche Lebensgemeinschaft

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1. Veranlagung bei der Einkommensteuer

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx

2. Unterhaltsleistungen an die Lebensgefährtin

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3. Unterstützungsleistungen in besonderen Notlagen

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxx.

4. Unterhalt an die Mutter des nichtehelichen Kindes

Xxxxx Xxx xxx Xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxx, xxxxxxx Xxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxx xxxxxx, xxxxxxx xxxx xxxx xxxxxx Xxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxx Xxxx Xxxxxxxxx xx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx.

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5. Unterhalt für ein nichteheliches Kind

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Was unterhaltspflichtige Väter tatsächlich zahlen müssen

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6. Familienleistungsausgleich für nichteheliche Kinder

Xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx.

Kindergeld

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Kinderfreibetrag und BEA-Freibetrag

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7. Entlastungsbetrag für Alleinerziehende

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8. Kinderbetreuungskosten

Xxxx xxxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx. Xxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxx, xxxx xxxxxx Xxxxxxxxx Xxxxxxxx xxxxx. Xx xxxxxxxxxxxxx xxx xxxxxxxx, xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxx xx xxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx. Xxx xx xxxxxxx Xxxx xxxx xxxxxxxx xxxx Xxxxxxxxxxx xx xxxxxxxxxxxxx. Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx Xxxxxx xxxxxxxx. Xxxx xxxxxxx Xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xx xxxxxxx, xxx Xxxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxx.

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9. Ausbildungsfreibetrag

Xxxx Xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxx Xxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxx Xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx "Xxxxxxxxxxxx" xx Xxxxx xxx xxx XXX, xxxx xxx Xxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxx xxx xxx Xxx. x XXxXx.

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10. Übertragung des Behinderten-Pauschbetrages für ein Kind

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11. Aufwendungen für künstliche Befruchtung

Xx xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxxx xxxx xxxx Xxxxxxxx xxx xxxxxxx xx x xxx Xxxxxx. Xxxxxxxx xxxxx Xxxxxx xxxxxxxx xx xxx xx Xxxxxx xxx Xxxxxxx xxx xx Xxxxx. Xxxx xxxx xxxx xxx xxxx Xxxxxxxx, xxx xxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxx XXX Xx. Xxxx xxxxx xxxxxxxxxxxx Xxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxx "xxx Xxx xxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxx xxx xxxx Xxxxxxxxxxx xxxx xxx Xxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx" xXXxxxXxXxxxxx xxx xx.x.xxxx, x XxX xxxxx.

Xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx XxxxxxxxxXxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxx. Xx xxxxxx xxxx xxxxxxxxxxx Xxxxxx xxx Xxxxx, xx xxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx.

• Xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx. xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx x xxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx. Xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxx xxx xxx Xxxxx xxxxx Xxxxxxxxx xxxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
• Xxxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxx XXX xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xx, xxxx xxxx xxx xx xxxxx xxxxxx Xxxxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx xxxxx x Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxx xxxxxxxxx: Xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx xxx Xxxxxx xxxx xxxx XxxxxxxxxXxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

Xxx XXXxXxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx, xxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxxx. xXxx, xxx xxx xxx x Xxxxxx xxxx xxxx xxxxx xx!x. Xxx xxxxxx xxxx xxx xxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx, xxx XX Xxxxxxxx, xxxxxxxxx xxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxx xxxx Xxxxxxxxx xxx, xxxx, xx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx xxx. Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx, xxxxxxx xxxx xxxx xxxxxxxxx xxxxx xxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxx xxxx Xxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxx xxx xxx xxxx xxxxxxxxxx xxxxxxxxx.

Xxxx xxxx xx xxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx Xxxx xxxx xxxx xx xxxxx Xxxxxxxxxx xxxxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx. "Xxxx Xxxxxx xx xxxxx xxx xxxxxxxxxxx xxxxxxxx x xxxxxxxxxxx xxx Xxxxxxxxxxxxx x xxxx xxxxx Xxxxxxxx xxxx xxxxxxxx Xxxxxxxxxx xxxxx Xxxxxx. Xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx Xxxxxx, xxxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxx xxxxxx, xxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx."

Xxx Xxxxxxx xxxxxxxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxx, xxxx xx "xxx Xxxxxxxxxx xx xxxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxx, xx xxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxx xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxx". Xxxxxxx xxxx xxxx xxxxx xxxx Xxxxx xxxx xxxx, xxx Xxxxx xxx Xxxxxxxxxxxx xx xxxxxxxx.

XXXXXXXXX: Xxxx Xxxxxxxxxxxxxx xxxx xxxxx xxx XXX, xxx Xxx xxxxxxxxx xxxxxxxx xxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx x xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx x Xxxxxxxxxxxxxxx xxxx xxxxxx xx Xxxxxxxx xxxxxx. Xxxxxx xxxx XxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxx, xxxx x.x. xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxx xxxx xxx Xxxx xxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xx, xxxx xxx xxxxxxxxxxx Xxxx xxxx xxx xxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxx xxx, xxxx xxx Xxxx xxx xxxxx xxxxx xxxxxxxxxxxxx Xxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxx Xxxx xxx Xxxxxxxxxxx xx xxx xx xxxxxxxxx Xxxx xxxxxxxxxx xxxx. Xxxxx xxxx xxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxx.

Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, x. X. xxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxx xxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx.

12. Steuerbonus für Haushaltshilfe und haushaltsnahe Dienstleistungen

Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx XXxXx. Xx xxxx xxxxxx xxxxxxxx Xxxxxxxxxx:

• Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xx
  xxx Xxxx, xxxxxxx Xxx xxx Xxxxxx xxx xx x, xxxxxxxxxx xxx XXX xx Xxxx,
  xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx.
• Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxx Xxxxxx xxx
  xx x, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx.
• Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx, x. X. Xxxxxxxxxxxxx xxxx Xxxxxxxx, xxxxxxxx, xxxxxx xxx Xxxxxx xxxxxxxxx xx x, xxxxxxxxxx x.xxx XXX xx Xxxx,
  xxx xxx Xxxxxxxxxxxx xxxxxxxxx.
• Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx x, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxx xxxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxx xxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxx xx Xxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXxXx. Xx xxxxxx Xxxx xxxx xxxxxxx xxxxx xx xxxxxx Xxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxx Xxxxxxx xxxxxx.

Xxx xxx xxxxx xxx Xxxxxxx Xxxxxxxxxxxx xx. Xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx xxx xxxxxxxxx. Xxxx xxxxx Xxxxxxx Xxxxxxxxxxxx, xxxxxx xxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxxx, xxx xxx xxxxxxxx xxx, xxxx xxx xxxxxx xxx xxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxx xx, xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:

x Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx

x Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx

x Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx

13. Doppelte Haushaltsführung

Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx, xxxx Xxx xxxxx xxxxxxx Xxxxxxxxx xxxxx, xxx xxxxxxxxxxx Xxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxx xxxx xxxx Xxxxxxxxxxxx xxxxxx. Xxxxxxxxx Xxxxxxxxx xxx xx xxxxxx Xxxxxxxxxxxx xxx "xxxxxx Xxxxxxxxx".

Eigener Hausstand

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

Xxxxxxxxxxxxxx xxxxx xxxxx xxxxxxx Xxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx.

• Xx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx, x. X. xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx.
• Xxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx, x. X. Xxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx.
• Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx Xxx x xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx xx xxxxx x xxx Xxxxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx.
• Xxx xxxxx Xxxx xxxxx xxx xxxxxxx Xxxxxxxxx xxx, xxxx Xxx xx Xxxxxxxx Xxxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxx xxx xxx xxxxxxxxxxx Xxxx xxxxx.

Zusammenleben in der Zweitwohnung

Xxxxx xxxxxx xxxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxx xx xxx Xxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxxxx xxx xx Xxxxxxxxx xxxx Xxxxxxx xxx xxx xxxxxx xxxxx xxxxxx xxxxxxx xxxxxxx. Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx x xxx xxxxxx Xxxxx xxxx xxxxx x xxxxx Xxxxxxxx xxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxxxxxx xxx, xx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xx xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxx, xxxx Xxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx: Xxxx xxxxxxxx xxxxxxx xxx Xxxxxxx "xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxx" xxxxxxx, xx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx.

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Xxxxx Xxxxxxxxxxx xxxxxx x xx xxx XXX x xxxx xxxx, xxxx xxxxx Xxxxxxxxx x Xxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx xxx Xxxxx x xxx xxxxx xxx xxxxxxx xxxxxxxxxxxxxx Xxxx xxx Xxxxxx x xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxx xxxxxx xxxxxxxxxxxx xx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxx xXxxxxxXxxxxxxxxxxx xx xxxxxxxx. Xxxxxxxx xxxx xxxx xx xxxxx xxxxxxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxx.

• Xxxxx xxx Xxxxxxxxxxxxx: Xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxx Xxx, xx xxx xxxx Xxxxxxxxxx xxx xxx. xxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxx. Xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxx xxxxxxx xxxxx xxxx xxxx xxxxxxxx xxxx xxxxx xx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxxxxxxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxx xx xxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx, xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxx xxxx.
• Xxxxx xxx XxxxxxXxxxxxxxxxxxx: Xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxxxxx xxxxx xxx xxx Xxxxxxxxx, xxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx x Xxxxxxxxxxxxx x Xxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx Xxx Xxxxxxxxx xxxxxxxxx, xxxxxxx Xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xx Xxxxxxxxxxxx xxx: Xxxxxx Xxx xxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx. Xxxxx xxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx. Xxxxxx xxx xx xxx xxxxxxx Xxxxxxx, xxxx Xxx Xxxx xxxxxxxx Xxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxx xxxxxxxx Xxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxx xxxxxxx xxxxx Xxxxx xxxxxxxxxxx xxxxx.

Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xx Xxxxxxxxxxxx xxxxx

• xXxxx xxxxx XxxxxxxxxxXxxxxxxxxxxxxxXxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxx xxxxx, xxxxx xxx xxxxx xxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxx xxxxxxxx x xxx xxxx xx xxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxxx. Xxx xxxxx xxxx xxxxxxxxx xx xxx xxxxxx xxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xX x.xx Xxx. x XXxXx XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx. Xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xx xx xxxxxx Xxxxxxx xxxxxxxxx.
• Xxx xxx XxxxxxxxxXxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xxxxx xxxx xxx Xxxxx xxxxx xx xxx Xxxxxxxxxxxx xxx, xx xxx xxxx xxxxx xxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxx xxx xxxxxxxx xxx xxxxxxxxx xxxxxxxxx, xxx xxx xxxx xxxx Xxxxxx "xxxxxxxxxx" xxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxx xxx xx xxx. Xxxx xxxx Xxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx, xxxxxxx Xxx xx xxx xxxxxx xxxx Xxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx. Xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx, xxxx xxxxxxxx xxx x.xxx XXX xxx Xxxxx.
• Xxx xxx XxxxxxxxxXxxxxxxxxxxxxxx xxxxxx xxx Xxx xxx Xxxxx xxxxx xxxxxxxxxx Xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxx xxxxxxxxxxxx, xxx xxxxx Xxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx. Xx xxxxxxx xxxx xxxx xx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx.

14. Freistellungsauftrag für Kapitalerträge

Xxxxx Xxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxxxx Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. ..., Xx. xxx:

• Xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx x xxxxxx xxx Xxxxxxxxx x xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.
• Xxxx xxxxx Xxxxxx xxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
• Xxx Xxxxxxxxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xx, xxx xxxxx xxx. xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
• Xx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxx xxx xxxxxxx xx xxxxxxx, xxxxxxx Xxx xxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxxxx xx xxx Xxx. x XXxXx. Xxxxx xxxx xxx xxx Xxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx.

Xx xxxxxxxxxxxxx, xxx xxxx xxx xxxxxxxxx Xxxxxx xx Xxxxxxxxxx xxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx, xxxxx xxxxxxxxxx xxxx "Xxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxx Xxxxxxxxx xxxxxxxxx xxxxx xx xxx Xxx. x Xx. xx XXx.

Xx xxxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx xxx Xxx. x Xx. x XXx: Xxx xxxxxxxxx Xxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxx XxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxx xxxx xxxx Xxxxx xxxxxxxxxxx xxxx. Xxxxxx xxx xxx Xxxxxxxx xxx xxxx xxx xxx Xxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxx. Xxxx xxxx xxx xxxx xxx Xxxxxxxx xxx xxx xxxxxx xxx Xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXX: Xxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxx x xxxxxxxxxxxxx x xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxx, xxx xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx x Xxxxxx.

Xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxx xxxx xxxxx Xxxxxxx xxxx xxx. xxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxxxx", xxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxx Xxxxxx xxxxx xxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx.

• Xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxx xxxxx: Xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxx. x Xxxx x XXxXx.
• Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

15. Grunderwerbsteuer

Xxxxxxx xxx Xxxxxxxx xxx Xxxx xxxx xxxx Xxxxxxx xxx xxx xxxxxxx Xxxxxxxxx, xxx xxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx x Xx. x XxXXxXx. Xxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx xxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx.

Xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxx xxx Xxxxx xXxxx xxx. "Xxxxxxxxxx xxxx xxxxxxxxx, xxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx x xxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx x xxx Xxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx xxxx, xxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx. Xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx XXX xxx xx xxxxxxxxx, xxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx.

16. Schenkung- und Erbschaftsteuer

Xxxx xxx Xxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxx xxxxxxx, xxxxx xxx xxxxxxxxxxx Xxxxxxxx xx Xxxxx. Xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxx x xxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xx Xxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxx xxxxx xxxxx xxxxxx xxx. Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx, xx xxxx xx xxxx xxxxxxxxxx xxxxxxxXxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxx.

Xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx XXX xxx xxxxxxx xxxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxx xxxxx

• xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xx.xxx XXX,
• xxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX.

Xx Xxxxxxx x xxx xxxx xxx Xxxxxxxxx x xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxx. Xxxxxx xxx x.x. xxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxx xxx xxx.xxx XXX xx xxx xx Xxx. x XxxXxXx. Xxxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxx xxx.xxx XXX.

Xxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxx xxx xxxxx Xxx xxx Xxxxxxxxxx xxx xxx.xxx XXX xxx Xxxxxxxxxx. Xxxxx xxxx xx Xxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxx xxxxxxxxx x xxx xx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxx xx.xxx XXX xxxxxxxx xxx xx Xxx. x XxxXxXx.

XXXX: Xxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxx xxxxxxxxxx, xxxxxxx xxxx xxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx XXX xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxxx.

XXXXXXXXX: Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx, xx xxx "xxx xxxx xxxxx Xxxx" xxxxx xxxx xxxxxx xxxxxxxx. Xxxx xxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx xx.xxx XXX xxx xxx.xxx XXX. Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxxxx.

Steuerkniff für Lebensversicherungen

Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx, xxxx xx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxx xxx xxx Xxxxxxxxxx xxx xx.xxx XXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx xxxx xxxxx x xxx xxxxxxx xxxxxxx Xxx xxxxxxxx Xxxxxxxxxx xx Xxxxxxxxx xxxxxxx:

XXXXXXXXX: Xxx Xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xx. Xx xxx xxxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxx. Xxx Xxxx xxx xxx xxxxxxx xxxxxxxxx. Xxxx xxxxxx xxxxxxxxxxxXxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxx Xxxx xxx xxxxxxx Xxxxxxxx xxxxxxxx x xxx xxx Xxxxxxxxx xxxx xxxx xxx.

17. Familienversicherung in der gesetzlichen Krankenversicherung

Xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx, xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxx xx XXX Xx xx xx XXX XXx. Xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.

18. Entschädigung nach gewaltsamen Tod des Lebensgefährten

Xxxx xxxxxxxxxx Xxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxx xxxx xxx xxxxxxxxxxx Xxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxx xxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxx xxx xx.x.xxxx xxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxx xXXxxxXxXxxxxx xxx x.xx.xxxx, x XxX xxxxxxx.

Xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx Xxx xxx Xxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx. Xxxxxxx xxx xxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xx, xxx Xxx. x, xx xx Xxx. x Xxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxx

• xxx Xxxxxxxxxxxxx xx xxx Xxxxxx xxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxx
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19. Informationen zu Rechtsthemen

Xx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx:

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