"Scheiden tut weh - auch im Portemonnaie". Trennung und Scheidung sind oft sehr belastende Lebenseinschnitte. Neben dem seelischen Schmerz ergeben sich erhebliche finanzielle Belastungen und allerlei steuerlichen Fragen. Zumindest die steuerlichen Fragen sollen in diesem Ratgeber geklärt werden.

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1. Veranlagung bei der Einkommensteuer

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Veranlagung im Trennungsjahr: Rache des Ex-Partners nicht erlaubt

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2. Versöhnungsversuch ermöglicht Zusammenveranlagung

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3. Wahl der Steuerklasse

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4. Kosten der Ehescheidung

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5. Kosten des Umzugs bei Auszug aus der ehelichen Wohnung

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6. Unterhaltsleistungen an den Ex-Gatten

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a) Unterhaltsabzug als Sonderausgaben

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b) Unterhaltsabzug als außergewöhnliche Belastung

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c) Unterhaltsabzug im Jahr der Trennung

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Xxxx xxx Xxxx xxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxx xx XXxXx. Xxxx xxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xx Xxxxxxxx xxx xx XXxXx. Xxxx xxxxx xxxxxxx Xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX.

d) Die Anlage U

Xxxx xxx Xxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxx xxxxx Xxxxxx xxxxxxx. Xxxxxx Xxxxxx xxxxxxx xxxxx Xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx, xxx "Xxxxxx X" xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx "Xxxxxx X" xxx xxxx xxxxx Xxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx Xxxx xxxxxxxxxxxx xxx xxxxxxxxx. Xxxx xxxxxxxxxx Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxx X xxxxxxx. Xxxxx Xxxxxxxxxx xxx xxxxxx xxxxx xxxxx Xxxx xxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxx.

Xxx "Xxxxxx X" xxxxxxx xxx xxxx Xxxxxxxxxxx:

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  • Xxxxxxxxx X: Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxxxxxx xxxx Xxxx, Xxxxxxxxx, Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx.

XXXXXXXXX: Xxx "Xxxxxx X" xxxxx xxxx xxxx, xxxx xxx xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx.

e) Die Zustimmung des Ex-Gatten zum Realsplitting

Xxxxx Xxx Xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxxxxxxxx Xxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx! xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxxx.

  • Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxx "xxx Xxxxxx xxxx" xx. Xxxx xxxxxxxx xxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxxx xxxxxxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xx xxxxxxxx Xxx xxx xxxxx xxxx xxxxx Xxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxx xxxxx xxx Xxxxxx xxxxxxxxxx, xxx Xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx.
  • Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxx x xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx x xxxxx xxxxx Xxxx xxxx Xxxx xxxxxxxxx xxxxxx. Xxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxx xxxx, xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxx Xxxxx xxxx xxxxx xxxxxx xxxxxxxx, xxx xxx Xxxxxxx xxxxxx xxxx: Xx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxx xxx, xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx Xxxxxxxx, xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXx XX xxxxx, XXX xxxx X. xxxx.

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XXXX: Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxx xxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

Xxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxx:

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f) Prozesskosten um Unterhalt nicht als Werbungskosten absetzbar

Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xx.xx.xxxx xX X xxxxx xxxxxxxxxxx xxx xxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xXxxxxx xxx x.xx.xxxx, x X xxxxxx Xx.

  • Xxx Xxxx: Xxx Xxx xxx Xxxxxxxxx xxxxx xx Xxxx xxxx xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxxxxx, xx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xx Xxxxx xxx xxx,xx Xxxx xxxxxxxxx xx xxxxxx. Xxx xxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx, xx xxxxxxx xxxx xxx XxxXxxx xxx Xxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxx xxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxx xxxx. Xxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx xxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxx xx. Xxx Xxxxxxxxxxxxx xxx xxx xxxxxxx xxxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxx. Xxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx. Xxx xxx xxx XXX xxxxxx xxxxxxxxxxxxxxxx.
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Xxx XXX xxx xxxxxxx xxxxx xxx Xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxx Xxxxx xx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx, xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxx xXxxxxx: Xxxxxxxxxxxxxxxx xxx XXX xxx xx.x.xxxxx. Xxxxxxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx Xxxxxx xxxxx, xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxx xx xxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxx xxx xxxx xxxx xxxxxx xxx Xxxx.

7. Beiträge zur Kranken- und Pflegeversicherung des Ex-Gatten

Xxxxxxx xxxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxx x xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xx xxx XxxXxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxxxx xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxx xxxxxxxxx xxxx. Xxxx xxxxxx xxxxx xx, xx xxx XxxXxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxx xxxxx.

a) Zustimmung zum Realsplitting liegt vor

Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xx xx.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx xxx xx Xx. xx XXxXx.

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Xxxxxxxx:
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b) Zustimmung zum Realsplitting liegt nicht vor

Xx xxx xxxxxxxxxxx xxxx xxxxxxxx xxxxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx, xxxx XXXx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxxxx xxx Xxxxxxxxxxxxxx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx Xxx xxx xx x.xxx XXX xxxxxx xxxxxxxxx. Xxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxx xxx xxx Xxx. x XXxXx.

Xxx Xxxxxxx xxx xxxxxx Xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxx xxxx. Xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

Sie sind Versicherungsnehmer

Xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx XxxXxxxxx, xxxxxxx Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx. Xxxx Xxxxxxxxxxxx xxxxxx Xxx xxxxxxxxxx xxxxxxx xx xxx "Xxxxxx Xxxxxxxxxxxxxxx" xXxxxx xx xx.x.

Xxxx xxx Xxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxx xxxxx.

Xxxxxxxx:
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Der Ehegatte ist Versicherungsnehmer, Sie übernehmen die Beiträge

Xxxxxx Xxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx XxxXxxxxx, xxxxxxx Xxx xxx Xxxxxxxxx xxxxx xxx Xxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx x xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxx xxxxxxx xxxxxx. Xxx xxxx xx Xxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxx xxxxxx xxxxxxxx xx xxx Xxx. x XXxXx. Xxx Xxxxxxxxx xxxxx Xxx xx xxx "Xxxxxx Xxxxxxxxx" xx.

Xxxxxx xxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx.

Xxxxxxxx:
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8. Unterhaltsleistungen mit Auslandsbezug

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a) Wenn der Unterhaltsempfänger im Ausland lebt

(1) Der Ex-Gatte lebt in einem EU-/EWR-Staat

Xxxxxxxxxxxxx, Xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx XXxxXXXxXxxxxxxxxxxxxxx, xxxx xxxx Xxx xxx xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxx xx Xxxxxxxxxxx: Xxx xxxxxxx xxxx Xxxx Xxxxxxxxxxxxxxxxxxxx xx xxx XxxXxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx xx.xxx XXX xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxx Xxx Xxxxx Xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx xxx xxx xx Xxx. x Xx. x XXxXx.xxxxxxXxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx XXxXxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xx x XXXXxX xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxx, Xx. x.xx XXX Xxxxxxxxx xxx x.x.xxxx, X xxxxx XxxxxxXx xxx.

Xxx Xxxxxxx xxxx xx, xxxxx xxx XxxXxxxx xxxxxxxxxxxxxxxxxxx xxxx: Xx xxxxxx Xxxx xxxx xxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx xxxx. Xxx xxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx. Xx xxxxxx xxxxxxx xxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxx xxx xxxxx Xxxxxxxx xx Xxxxxxxx xxx XXxXxxxx xxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxxx xxxxxx XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx.xxxxxx

(2) Der Ex-Gatte lebt in einem Nicht-EU-Staat

Xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxx XxxXxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxxx x xxxxxxxxxxxxx, Xxx xxxxxx xx Xxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

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Xxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xXXX XxxxxxxxxxXxxxx xxxxxxxxxxx, xx xx xx Xxxxx xxx xxx Xxxxxxx Xxxxxxxxxxxxxx xxxx. Xxx Xxxxxxx xxx xx.x.xxxx xxxxxx: "Xxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxx xx xxx xxxxxxxxxxxx xxx. xxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxx xx xxx Xxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxx xxxxxxxxx Xxxxxxx xxxx. xxxx Xxx. xx XXX XXXxXXX xxx xx xx Xxx. x X. x XxxxXxxXXXXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxx. xx xx Xxx. x X. x XxxxXxxXXXX.xxxxxxXx xxxxxxxxxxx Xxxx xxxx, ...., xxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxx xxx XXX xxxxx xxxx xx xx Xx. xx XXxX xxxxxxxxx xxxx, xxxx xxx Xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx, xxx. XXX, Xxxxxx xxx xx.xx.xxxx xXXxXx XX xxxx, xxxxx."

b) Wenn der Unterhaltszahler im Ausland lebt

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Xxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xx xxxxxx Xxxxx xxx "xxxxxxxxxxxxxx Xxxxxxx" xxxx xx xx Xx. x XXxX xxxxxxxxxx. Xxxxx xxxx xxx xxxx xxxxx XXXxXxxxxx xxx xxx Xxxxx xxxx Xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxxx:

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Xxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xXXX XxxxxxxxxxXxxxx xxxxxxxxxxx, xx xx xx Xxxxx xxx xxx Xxxxxxx Xxxxxxxxxxxxxx xxxx. Xxx Xxxxxxx xxx xx.x.xxxx xxxxxx: "Xxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxx xx xxx xxxxxxxxxxxx xxx. xxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxx xx xxx Xxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxx xxxxxxxxx Xxxxxxx xxxx. xxxx Xxx. xx XXX XXXxXXX xxx xx xx Xxx. x X. x XxxxXxxXXXXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxx. xx xx Xxx. x X. x XxxxXxxXXXX.xxxxxxXx xxxxxxxxxxx Xxxx xxxx, ....., xxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxx xxx XXX xxxxx xxxx xx xx Xx. xx XXxX xxxxxxxxx xxxx, xxxx xxx Xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx, xxx. XXX, Xxxxxx xxx xx.xx.xxxx xXXxXx XX xxxx, xxxxx."

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9. Abfindung und Nachzahlung von Unterhalt

a) Abfindung künftigen Unterhalts

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b) Nachzahlung von Unterhalt

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Abzug als Sonderausgaben

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Abzug als außergewöhnliche Belastung

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10. Versteuerung von Unterhaltsleistungen beim Empfänger

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