"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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d) Die Anlage U

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e) Die Zustimmung des Ex-Gatten zum Realsplitting

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f) Prozesskosten um Unterhalt als Werbungskosten absetzbar

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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

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b) Zustimmung zum Realsplitting liegt nicht vor

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Sie sind Versicherungsnehmer

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Xxxxxxxx:
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Der Ehegatte ist Versicherungsnehmer, Sie übernehmen die Beiträge

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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

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

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b) Wenn der Unterhaltszahler im Ausland lebt

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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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