Steuerrat für Geschiedene und dauernd Getrenntlebende - Teil 2

Xxxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx x Xxxx x

1. Unterhalt an Kinder nach neuem Unterhaltsrecht ab 2008

Xxxxxxxxxxx xxx xxxxxxxx xxxxxxx Xxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxx Xxxxxx, xxx xxxx xxxxxxx Xxxxxxxxxx xxxxx, Xxxxxxxxxxxx xxxxxxx. XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxx: xxx Xxxxxxxxxxxxxxxx x xxxxxxxxxx xxxx xxxx xxxx xxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxx xx "xxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx" xxx Xxxxxx. Xxxx xxxxxx xxx xx Xxxxxxxxxxx, xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx, xxxx xx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx XXXx.

• Xx xxx xxxxxx Xxxxxxxxxxx xxxx Xxxxxx xxx x Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx x xxx Xxxxxxxxxxxxxxxx, xx xxx xxxxxxx xx xxx xx Xxxxxx xxx x, xx xxx xxxxxxx xxx xxx xx Xxxxxx xxx x xxx xxxxx XXXx. Xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxx xxxx xxxxxx xxx Xxxxx xxxxxxxxxx xx xxx "Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxx xXXXx. xxxx X X. xxxxx.
• Xxx x.x.xxxx xxx xxxxxxxxx xxx x.x.xxxx xxxxx x xxxx xxxxx xxxxxxxx Xxxxxxxxxx x xxx Xxxxxxxxxxxxxxxx xxxxxxxxx x"Xxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

XXXXXXX xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxxxx xxxxxxx, xxxx xx xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx x"Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xx xxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx:

• XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxx.
• Xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx, xxx xxxxxxxxxxxx xx xxxxxx xxx. Xxx xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxx. Xx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxx xxx xxxxxx Xxxx xxxxxxx xxx XXX, xxxx xxx xxxxxx Xxxx xxx XXX xxx xxx xxxxxx xxx xxxxx xxxxxxx Xxxx xxxxxxx xxx XXX. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxx xxxxxxxxxxx xxx XXX.

Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxx x.x.xxxx xxxxxx xxxx xxxxxxxxxxXxxxxxxxxxxxx Xxxxxxx.xxxxxxXxx Xxxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xx Xxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxx Xxxxxxx xxx xxx xxx. Xxxxxxxxxxxxxxxx, xxx xx xxxxxx Xxxx xxxxxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxx Xxxxxxx".

Xxxxxxxxxxxxxxxxx xx xxx xx:xxxxxxXxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxx xxxxx x.xxx XXXx xxxxx Xxxxxxxx xxxxx, xxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxx xxx. xxx Xxxxxx, "xxxxxxxxxx xxxxxxxxxxxxxxx" xx xxxx, xxxxxx xxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXX XX xxxxxxx.

Xxxxxxx xxxxx xxx XXX xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxx x.xxx XXX xxxxx xx Xxxxx xxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxxx xxx XXX xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxx xxx xxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx "xxxxx xxxxxxxxxxxxxx" x x.x. xxx xx.xxx XXX. Xxx xxxxxx xxxxx Xxxxxx xxx xxx XXX xxx Xxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx, xxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx xx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xx xxxxxxx.

• Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxxxx
• Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx xx Xxxxxx: Xxx Xxxxxxxxxxxxx Xxxxxxx xx Xxxxx xxxx

2. Kindergeld

a) Kindergeld für den alleinerziehenden Elternteil

Xxx Xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xx. Xxxx xxx xxxxxxxx xxxxxxxx Xxxxxx xxxxxxx xxx Xxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxx, xxx xxx Xxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxx xxx xxx xxxxxxx x xxxx xxxxx xxx Xxxxxx xxx xx XXxXx.

Xx xxxx xxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxxx xxxx xxxxx Xxxxx xxxxxxx, xx xxx xxxxxxxxxx xx xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX: Xxxxxxxx xxxxx xx xxxxxxxxxx Xxxxx xxxxx xxx XxxxxxxXxxxxxx xxxxxx. Xxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxx xxxxx xxx Xxxxxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxx xx xxx XXX xxxxxxx, xxx. Xxxxxxxxxxx xxxx xxx x Xxx. x XXXXx xx xx Xxx. x Xxxx x XXxXx. Xxx xxxx xx xxxx xxx xx xxxxx Xxxxx. Xxxxxx xxxxxxxxxxxxxxx XXX xxxxxxxxxxxx xxx xxx "Xxxxxxx XxxxxxxXxxxxxxxxxxxxxxxx"x. XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxx" xxxxx xxxx xxxx xxxxxxxxxxxxxx xxxx xxxxx Xxxx xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxXxxxxxxxxxx xxx xxx XXXxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x xxx x XXxX xxx xxxxxxxxx Xxx.xxxxxxx XXXXx.

b) Ausgleich für den unterhaltspflichtigen Elternteil

Xxx xxxx xxxxxx xxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx x xxxxx xxx Xxxxx x, xxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxx xxxxx Xxxxx xxx xxx xxxxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx. Xxxx xxxxx xxx "xxxxxxxxxxxxxxxx Xxxxxxxxx" xxxxxxxxxx xxx xxxxx Xxx. x XXXx.

Xxxx xxx x.x.xxxx xxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xxx Xxxxx, xxx Xxxxxxxxxxxxxxx xxx xxxx xx xxx xxxxx Xxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx x xxx Xxxxxxxxxxxxx xxxx xxx XxxxxxxxxxxxXxxxxxxxxx xxxxxx xxx xxxxx Xxx. x XXXx. Xxxx xxxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx.

Xxxx xxxx xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx: Xxx Xxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxx xx xxxxxxxxx xxx xxxxxxx xxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxx xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx, xx xxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx.

Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxx xx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx.

Xx xxxx Xxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxx xxx Xxxxxxx xxxx xx xxxxxx Xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx:

• Xxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxx, xxxx xx xxx xxxxx Xxxxxxxxxx xxxxxxx xxxx. Xx xxxxxx Xxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxx. Xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx xx xxx xxxxx Xxxxxxxxxx xxxxxxxxx xxx. Xxx xx xxxxxx Xxxxxx xxx xxx xxxxxx Xxxxxxxxxx xxx xx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx. Xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
• Xxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xx xxxxxx Xxxxx, xxxx xxx Xxxx xxxxx Xxxxxxxxx xxxxx xxxx xxxxxx xxxx xxxxxxxxxxx xxx. Xxx Xxxx xxxx xxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxx Xxxxxx xxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxx.

3. Kinderfreibetrag und BEA-Freibetrag

Xxxxxx xxx xxx Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxx x Xxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xx.

Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxx xxxxx, xx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx XXXxXxxxxxxxxx xxxxxx xxx xxx xxx xxxxx Xxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxXx:

• Xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxx Xxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx, xxx xx xxxxxx xxxx Xxxxxxxxxx xxx. xxxx xxxxxxxxxxxxxxxx Xxxxxxxxx.
• Xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxxxx, xxxxxx xxx xxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx:

x Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx: Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx.

4. Entlastungsbetrag für Alleinerziehende

Xxx Xxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx "xxxx" xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx, xxxx xx xxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxx xxxxxxx, xxxx xxx Xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxx xx Xxxxxxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxx xxxx xxx xxx XXxX xxxxx.

Xxx xxxx xxx Xxxxxxxxxxxxxxx:

• Xx Xxxxx Xxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxx xxxxxxxxxxx Xxxx, Xxxxxxxx, Xxxxxxx, Xxxxxx xxxx Xxxxxxxxxx xxxxxxxx, xxxx xxx Xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxx Xxxxxxxx xxxxxxx xxxx Xxxxxx, xxx xxx Xxxxx xxxx Xxxxxxxxxxx xxxxxxx, xxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx.
• Xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxx.

Xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx x.x., xxxx xxx "Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx" xxxxx xxxxxxxx xxxx xxx xxx Xxx. x Xxxx x XXxXx. Xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxx xxx xxxxxxxx Xxxx xxx Xxxxxxxx xxxxx xxxxxxxx xxxxxx, xxxx xx xxxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxxxxxxxXxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxx xx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xx Xxxxxxxx xxxxx xxxxxx xxxxxxxxxxxx Xxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxx.

• Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.
• Xx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxx xxx xx xxxxxx Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxx xxxxxx. Xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx XxxxxxxxxxXxxxxxxxxx xxxxxx xxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx XxxxxXxxxxx xxx xxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxx xxx Xxxxxxx xxxxxx: "Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxx xxxx xx, xxx XXxX xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxx xxxxxxxxxxxx xx Xxxxxxxx xxxxxx ...".xxxxxxXxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx. Xxxxxx xxx xxxx xxxx xxx XXXxXxxxxx XXX X xxxxx xxx xxxxxxxx Xxxx xx xxxxxx xxxxx, xxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xx xxxxxxxxx xxx. Xx xxxxx xxxxxxxxxxxxxx xxxxxxx, xxxx xxxx xxx XXX xxxx xxxxxx xxxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx.

5. Überlassung oder Vermietung der Wohnung an den Ex-Gatten

a) Überlassung der Wohnung an den Ex-Gatten

Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxx xxx Xxxx xxx xxx XxxXxxxxxxxx xxxxxxxxxxxxx Xxxxxxx. Xxxx Xxx xxxxx Xxxxx xxxxxxxxx, xxxxxxx xx xxxx xxxxxxxxx xx xxxx "xxxxxxxxxxxxxx xxxxxxxxxxxx". xxxxxxxxxxx Xxx xxx XxxXxxxxx xxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx xxxxxxx Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx Xxx xxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx:

• Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx. Xxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxx XxxXxxxx Xxxxxxxxxxxxxx, xxxxxxx Xxx xxx xxx Xxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx.
• Xxxxxxxxxxxxxxxxxxx Xxxxxx, xxx xxxxx xxx Xxxxxxx xxxxxxxxxx xxxx, x.X. xxxx Xxxxxxx, Xxxxx, Xxxxxx, Xxxxxxxx, Xxxxxxxxxxx.
• Xxxxxxxxxxxxxxxxxxxxxx Xxxxxx, x.X. Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx xxx xxx xxx XxxXxxxxx xxxxxxxxxxxx Xxxx, xxxxxx Xxx xxx Xxxxxx xxxxxxxxxxx xxxxx.

XXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxx xxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxx, xx Xxx xxx XxxXxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxx xxx xx xxxx xxxxxx xxxx Xxxxxxx xxxxxxxx xxxx xx xxxx Xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx XxxXxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxx xXxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX: Xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxxx.

b) Vermietung der Wohnung an den Ex-Gatten

Xxx xxxxxxx xxx Xxxxxxx xxx. Xxxxx Xxxxxxxxxxxxxxxxxx xxx XxxXxxxxxxxx xxxx xxxxxxxxxxx, xxxxx Xxx xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx, "xxxx xxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx, xxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx, xxx xxxxxxxx Xxxxxxx xxxxxxx xxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxx xxxx xxxx xxxx xxxx Xxxxxxxxx xxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxx Xxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XX. "Xxx Xxxxx, Xxxxxxx xx xxxxxx, xxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxxxx Xxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx, xxx xx Xxxxxxxxxxx xxxx Xxxxx xxxxx Xxxxxxxxxxxxxx, x.X. Xxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, xx xxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxxxx xxxx xxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xx xxxxxx Xxxx xxxxxxx Xxx xxx Xxxxxxxx xxx Xxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxx Xxx xxxxxxxxxxx xxxxx, xxx Xxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxxxxxxx.

c) Überlassung der Wohnung an den Ex-Gatten als Abgeltung des Zugewinnausgleichs

xxxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxx Xxxx xxxx xxxx xxxxxxxxx Xxxx xxx Xxxxxxx, xx xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx, XXXxXX xxxx X. xxxxx.

Xxx XxxxxxxxxxxxXxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx xxx xxx xxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxx xxxx Xxxxxxxxxxx, xxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxx, xxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx xxx xxxxx xxxxx xxx xxxxxxxxxx xxxx.

Xxxxxxx xxxxxxx xx xxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xx xxxx xxxx xxxx xxxx xxxx xxxxxxxxxxxx xxx Xxxxxxx. Xxxx xxxxx xxxxxxx xxx Xxxxxxxx xxxxx xxx xx Xxxxxxxxxxx xxxxx, xxxxxxx xxxxxxxxxxxxxx xxxxxxxx xx Xxxxx Xxxxxxxx, xxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx, xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxx XXX xxx xxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxx Xxxxxxxxx. Xxxxx xxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxx xxxx xxxxxxxx xx xxxxxxxxxx.

XXXXXXX: Xxxxxx Xxxx xxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx xx xxxxx XXXx xxxxxxxxxxx xxxxxx xxxx xx XXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxxx. Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxxx, xxxxxxxx xxx xx Xxxxxxxxxx xxxxxxxxx xxxx, xx xxxx xxxxxx Xxxxxxxxxxxxx xxxxx xx xxxxxxxxxx.

d) Höhe Sonderausgabenabzugs bei Wohnungsüberlassung

Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxx xxxxxxxxxxx, xx xxx xxx xxxxxxxxxxx Xxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxx, xxx xxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx,xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx.xxxxxxXxxxxxxxx xxx xxx Xxxxxx xxxx xxx Xxxxxxx xxxxxxx. Xxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxxx: Xxxxx xxx XxxXxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxx xx Xxxxx xxxxxx Xxxxxxxxxx x xxxxx xxxx xx Xxxxx xxx Xxxxxxxxx xxx Xxxxxxx x xx Xxxxxxxx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxx xx: Xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx. Xxx xxxxxxxxxxxx Xxxxx xxx xxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx. Xxxxxxxxxx xxxxxx xxx XXX xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx.

• Xxx Xxxx: Xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxx Xxxxx xxxxxxxxxx. Xxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx: Xxxxxxx xxx Xxxxxxx xxxx xx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxx xxx XXX xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxx xxxxxx xxx xxx Xxxxxx xx Xxxxx xxx xxx XXX xx xxx Xxxxxxx xxx Xxxxxxx xxxxxxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxx xxx, xxxx xxx Xxxxxxxx xx. xxx XXX xxxxxxxx. Xxxxxxx xxxxxx xx xxxxxxx x.xxx XXX xx. xx.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx Xxxxxx xx, xxxx xxx XXX xxxxx xxx Xxxxx xxxxxx.
• Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxx xxxxxxxxxx Xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx xxxxx. Xxxxxxx xxxx x xxx xx Xxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxx xxx xxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx.
• Xxxxxxxxxx xxxxx xxx XXX xxxxxxxx Xxxxxxxxxxxxxx: Xxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx, xxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxx xx xx Xxx. xx Xx. x XXxX xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx. Xx Xxxxxxxxxxx xxxxxx xxx xxx XXX xxxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxx Xxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxx xxx xxx xxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx.
• Xxxx xxxx xx xxxx xxxx xxxxxxx Xxxxxxxxxxxx, xxx xxx xxx XXX xxxxxxxx: Xxx xxxxxxxxxxxx xxxxx Xxxxxxx xx xxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxx xxxx xxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx: Xx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxx, xxxxxxx xx xxxx "xxxxx" Xxxxxxxxxx. Xxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xx Xxx. xx Xx. x XXxX, xxxx xxx Xxxxxxxxxxxxx, xxxxxxx xxx x xxx xxx xxxxx Xxxxxxxxxx xx Xxxxxx x xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxx. Xx Xxxxxxxxxx xxx xxx XXX xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxx xxxxx Xxxxxxxxxx xx xxxxxxxxxxx Xxxxx xxxxxxx xxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xx Xxxxxxxxxx xxxx xxxxxx xxxx, xxxxxxxxxxxx xxxx xxxxxxxx xxx xxxxx "Xxxxxxxxxxxxxxxxxx" xxx Xxxx xxx xxxx xxxx xx Xxxxxxxxxxxx xxx Xxxxxxxx "Xxxxx" xxxx "Xxxxxxx" xxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxx, xxx xxxxxx Xxxxxxx, xxx xxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx, xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxxx. Xxxxxxxx xxx xxx XXX xxxxxx Xxxxx xxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx x xxx xxx xxx xxx xx! Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxx xxxxxxxxxxxx, xxxx xx xxxx xx Xxxxxxxxxxx xxxx. Xx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxx xxx xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxx xxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx: Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxx, xxxx xxxxxxxx Xxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxx xxxx xxx xxxx Xxxxx xxxxxx. Xxxxxx xxxx xxxxxxxxx, xxx xxx xxx Xxxxxxx xxxxxxxxxx xxx, xxxxx, xx xxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxx xxxxx. Xxxx Xxxxxxxx!

6. Übertragung einer Immobilie auf den Ex-Gatten

Xxxx xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxxxxxx xXXX Xxxxxxxxx xxx x.x.xxxx, XX xxxx X. xxxx XXXxXxxxxxxxx xxx xx.x.xxxx, X X xxxxx, XXXxXX xxxx X. xxxx XX Xxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

Xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxx xxxx xxx xx Xxxxx xxxxxxxxx xxxx. Xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxx XXX xxx xxxx xxx Xxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx. Xxxxx Xxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx Xxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx:
Xxx Xxxxxxx X xxx X xxxx xx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx X xxxxxx xx Xxxx xxxx xxxx xx.xxx XXX xxxx Xxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxx. Xxx Xxx xxxx xxxx xxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx X xx Xxxxx xxx xxx.xxx XXX xx. Xxx Xxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxxxxx xxx X xxx Xxxxxxxxxxx, xxx xx xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxx.xxx XXX xxx.

XXXXXXXXX: Xxxxxxxxxxxxxxxxx xxxxxx xx xxxxxx Xxxx xxxxxxxxxxxxxxxxx xxxxx xx xxx x Xx. x XxXXxXx. xxxxxxxxx: Xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxx, xxxx xxx Xxxxx xxx xxxxxxxxxx xxxxxxxxxxxx, xxxx Xxxxx xxx xxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xx xxxxxxxxxxx.

Xxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxx xxxx Xxxxxx xxx xx Xxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxx xxx xxxxxx xx Xxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx x xxxx xxxxx xxx Xxxxxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx xxx, xxxxx xxx Xxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx XxxXxxxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx. Xxx xxxxxxx xxxxx xx xxxxxx Xxxx xxx xxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx, xxx xx xxxxxxxxxx xxx.

7. Schuldentilgung nach Ehescheidung

Xxxxxxx xxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxx xxxxxxx xxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxx xxx xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xx xxxx xx xxxxx Xxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxx xxxx "xxxxxxxxxxxxxx xxxxxx xxxx xxxxx x xxxxxxxxx x Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxx xxx xxxxxx Xxxxxxxx xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx" xXXX Xxxxxxxxxxx xxx xx.x.xxxx, x XX xxxxx, XxxXX xxxx X. xxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxx, xxx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxx, xxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXxXX xxxx X. xxxx.

Xxx Xxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxx xxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxx, xxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx, x.X. xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx XX xxx x.xx.xxxx, x X xxxxxxx.

XXXXXXXXX: Xxxx xxxxxxxxxxx Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx XxxXxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx, XXXxXX xxxx X. xxxxx.

Xxxxxxxxxxxx xxxxx xx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxx. xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxx xxxxxxxxxxx xxxx. Xx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx:

• Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx Xxxxx xxx, xx xx xxxxxx xx xxxxx XxxXxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xx. X. xxx XXX xxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxx xxxx xxxx xxxxxx, xxxx xx xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxx. Xxx xxx Xxxxxxxxxxxxx xxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.
• Xxxxx xxxxxxx xxxx xxxx, xxxx xxx XxxXxxx xxx Xxxxxxxxxx xxxxx Xxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxx xxxx xx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxx XxxXxxxxx xxxxxxx x xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX: Xx xxxxxx Xxxx xxx xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx x xxxxxxxx xxx xx.xxx XXX x xx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxx xxx xxxx xx Xxxxxxxxxxxxxx xxxx xx xx XXxX. Xxx xxx Xxx xxx Xxxxxxxxxxxx xxxxx xx xxxxx xxxxx xx.

8. Zugewinnausgleich

Xxxxxxxxx xxxxx xx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxx, xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxxxx. Xxx xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxx xxx Xxx xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxx xxx Xxxxxxxxxxxxxxxxxx xx: Xxx xxxxxxxx xxx Xxxxxxx xxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxx.

Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x xxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx x xxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx: Xxxxxxxx xxx xxx Xxxxxx, xx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx Xxxxxxxx xxxxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxx, xx xxxxx xxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx.

Xxx xxxxxxxxxxxx xxxxx "Xxxxxxx"xXxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx. Xxx x.x.xxxx xxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxx, xxxx xxx xx Xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxxxxx xx xxx x.x.xxxx xxx xx Xxx. xx XXxXx.

Xxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxx xxx xxxx x xxx xxxxxxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxx xxxxxxxx xxxxxx. Xxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx Xxxx x XXxX xxxxx. Xxx xxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxx xx Xxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxx xxxxxxxx.

Xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xx Xxxx Xxxxxxxxxxxxxxx, x. X. xxx Xxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xx xxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxx xxx xx Xxxxx xxxxxxxx.

9. Versorgungsausgleich

Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxx xxxxx Xxxxxxxxx xxx xxxxxxxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxx. Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xXxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxx xxx Xxxxxxxxx x xxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxx x xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxx. "Xxxxx xxxxxxx xxx xxxxx xxx Xxxxxxx" xXxxxxxxxxxxxxxxxxxxxxxxxxxx x XxxxXxxxxX xxx x.x.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx
• Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx
• Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx x Xxxxxxx Xxxxxxxxxxxxxxxxxxx

10. Unterhaltsrangfolge nach neuem Unterhaltsrecht ab 2008

Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx x xxxx xxx Xxxxxxx xxx Xxxxxxxxx x xx xxxxxxxxx, xxxx xxxxxx xxxxxxx Xxxxxxxxx xx xxxxxxxxxx. Xxxx xxxx xxxxxx Xxxxx xxxxx xxxxx, xxxx xx xxxx xxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx xxxx xxxx Xxxxxxx xxxxxxxxxx xxx. Xxxx xx xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx. xxx Xxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxxx xxxx xxx Xxxxxx xxx xxxx Xxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxx. Xxxxxxx xxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx, xxx xxx xxx xxxxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxxxx xxxxx xxxx Xxx. x, xxxx, xxxxx Xxx. x XXX, xx xx Xxx. x XXxxxXx.

Xxxxxxxx xxxx xxxx xxxx Xxxxxxxxx, xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxx xxxx. Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxxxxx "Xxxxxx" xxxxxxxxxx. Xxxx, xxxx xxxx xxx xxx xxxxxx Xxxx xxxxxxxxxx xxxx, xxxxxx xxx xxx xxx xxxxxxxxx Xxxx xx xxx Xxxxx, xxx xx xxxxxxx xxx Xxx xxxxxxxxx Xxxx xxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxx, xx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx.

x. Xxxx: Xxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx, xxx xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx, xx Xxxxxxxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxx xxx xxxx xxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxxxx xxxx xxxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxx, xxxxxx xxxx Xxxxxx xxx xxx xxxxxx xxx xxxx xxx xxx xxxxxxx Xxx, xxxxxx xxxx xxxxxxxx xxx xxxx xxxx xxxxx xxxxxxxx Xxxxxx.

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

x. Xxxx: Xxxxxxxxx xx xxxxxxx Xxxx xxxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxx xxx xxxxxx Xxxxx. Xxxxxx Xxxxxxxxx xxxxx xxxx xxxx xxx Xxxxxxxxx xxxx xxx xxxxxx xxxxx xxxxxxxxxx Xxxxxxxx. Xx xxxxx xxxxx xxxxxx xxx xxx xxxxxxxx xxxxxxxxx Xxxxx xxx Xxx xx, xxxxxxx xx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx. "Xxxxx xxx xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxxxxxxxx xxxxx xxx Xxx Xxxxxxxxx xx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxx xxxxxxx Xxxxxxxxx xx xxxxxx. Xxxxxx Xxxxxxxxx xxxxxxx xxxx xxx xxxxx xxx xxx Xxxxx xxx Xxxxxx xxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxx xxxxx xxx xxx Xxxxx xxx Xxx xxxxxxx" xxx xxxxx Xxx. x Xxxx x xxx x XXXxxxxx. Xxxxxxxxx, xxx xxxx xxxx xxx xxxxxxx "xxxxxxxxxxxxxx" Xxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx xxxx Xxxxxx xxxxxxxxxx.
Xxx Xxxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxx, xxxx xxx xxxxx xxxxxx Xxxxxxxx xxxxxxxxxx xxx. Xxx Xxxxxxxxxx xxxx xxxxx xxxxxxx xxx xxxx xxxx Xxxxxx xxxxxx xxxxxxx xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx.

x. Xxxx: Xx xxxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx xxx xxxxx Xxxxxx xxxxxxx xxx. xxx Xxxxxxxxxxxxxxx xxxxxxx xxx.

x. Xxxx: Xx xxxxxxx Xxxx xxxxxxxxxxx xxxx xxxxxxxxxxxx, xxxxx xxxxxxxxxxxxx Xxxxxx. Xxxxx xxxxxxx xx xxxx xxxxxxx xx Xxxxxx xxxxx xx Xxxxx, xxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxxx. Xxxxx xxx xxxx xxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxxxx xx xxxxxx. Xxxx xxx xxxxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xx xxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx.

x. Xxxx: Xx xxxxxxxx Xxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx, xxx xxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx, xxxx xxxxx Xxxxxx xx xxxxxxx Xxxxxxxxxx xxxxx, xxxx xxx xxx Xxxxxxxxx xxxx xxxx Xxxxxx xxxxx xxxxxxxx xxxxxxx.

x. Xxxx: Xx xxxxxxxx Xxxx xxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxx Xxxxxxx, xxxx xxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxx xxxxx xxxxxxxxxx.

Gesetzliche Regelung

Steuerliche Auswirkungen

Xxxx xxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxx xxxx xxx XxxXxxxx xxxxx Xxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxx xxxxx xx xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xx, xxx xx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxx XXXxxxxx.

xxxxxxx xxxx xx xxx x.x.xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxx xxxxxx xxx xxx Xxxxxx xxxxxxxxxx. Xxxx xxx XxxXxxx xxxxxx xxxx xxxxxxx xxx xxxxxxx xxxxxx xxxx xxxxxx. Xxxxx xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx. xxxxxx xxxx xxx. Xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx: Xxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxx xx xxx XxxXxxxxxxxx.

11. Betreuungsunterhalt nach neuem Unterhaltsrecht ab 2008

Xxxxxx xxxxxxx xxxxx xxx xxxx Xxxxxx, xxx xxx xxx xxxxxxxxxxxx Xxxxxx xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxx, Xxxxxxxxxxxxxxx xxxxxxx xxxxxx Xxxxx xx, xxxxxxx xxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx xxxx xxxxxx xxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxx:

• Xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxx Xxxxxxx xxx xxx Xxxxxx xxx xx xxxx Xxxxxx xxxx xxx Xxxxxx xxx xxxxx XXXx.
• Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx, xxx xxx Xxxx xxxxxxx x xxxx xxxx xxxxxxx xxx Xxxxxx x, xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxx xxx Xxxxxx xxx xxxx XXXx.

Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxx xXXxxxXxXxxxxx xxx xx.x.xxxx, x XxX xxxxx. Xxx xxxx Xxxxxxxxxxxxxxx xx xxxx xxxxx xxxxxxxx Xxxxxxxx xxx:

Xxxx xxx xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxx xxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx.

Xxxx xxx Xxxx xxxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx "Xxxxxxxxxx" xxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xx. Xxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxxx xxxxx xxxx xxx xxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxx, xxxxxxxxxxx xxx xxxxxxxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xx Xxxxxxxxxx xxxxxxxxxxx xxxx xxxxxx Xxxxxxx, xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx, xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxx xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxx xxxxxxxxxxx xxxxx. Xx xxx xx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxx xxxxxxx. Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxXxxxxx xxxx xxx xxxxx XXXxxxxx.

• Xxx Xxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxx" xxxxxxxxx: Xxxxx xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxx xxxxxx xxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx "xxxx xxxxxxxx" xxx, xx xxxx xxx xxx Xxxx "xxxx" xxxxxxxxxx. Xxxxxxxx xxx xxxxxx "xxxxxx Xxxxxxxxxxxx" xxxx xxxxxxxx xxx "xxxxxxxx Xxxxxxxxxxxx". Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx.
• Xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx Xxxxxx xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxxxxxxxxx xxx Xxxx xxx Xxxxxx xxx xxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxx xxxx xxx xx xxx Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx.
• Xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxx Xxxxxxxxxxx xxxxxxxx:
  • Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx xxxx Xxx. x Xxxx x XXXx,
  • Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx xxxx Xxx. x Xxxx xxx XXXx,
  • Xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxx. x XXXx.

Xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx. Xxxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx x.x.xxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx, xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX XX xxxxxxx.

Xxx XXX xxx xxxxx xxx "xxxxxxxxxxxxx Xxxxxxxx" xxx "xxxxxxxxxxxxxxx Xxxxxxxx" xxxxxx xxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx xx Xxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxx xxxx. Xxxxxx xxxx xxx Xxxx xx Xxxxxxxxxxxx xxxxxxxx xxxxxxx xxxx, xxxxxx xxxx xxxx xxxxx xxxxxxxxx xx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx. Xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xx xxx x. Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXX XX xxxxxx.

Xxxx xx xxxx XXX xxx xxxxx Xxxxxxxxxxxxxxxx xxxx x.x.xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxx xxxx Xxxxx xxxx xxx Xxxxxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxx xxx xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxx xxxxxx, xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxx xxxxx xxx Xxxxx xxx Xxx xxx Xxxxxxxxxx xxxxxxxxxx.

Gesetzliche Regelung

Xxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxXxxxxx xxx xxxxxxxxx Xxxxxx xxx xxxxxxxxxx xxxxxxxxx

• xxx Xxxxxxxxxxxxxx xxx xx xx.xxx XXX. Xxxxxx xxxx xxxx xxx XxxXxxxx xxxxx Xxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxXx.
• xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX. Xxx XxxXxxxx xxxxxxx xxxxxx xxxxx xxxxx Xxxxxxxxxx xx xxxxx xxxx xxxx xx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxx xxxxxx Xxxxxxxxxx xxxx Xxxxx xxx xxx Xxx. x XXxXx.

12. Nachehelicher Unterhalt nach neuem Unterhaltsrecht ab 2008

Xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx, xxx xxxxx xxxxxx xxxx xxxxxx Xxxxxxxxx xxxxxx xxxx, xxxxx xxx xxxxxxx Xxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxx XXXx. Xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxx xxx. Xxx Xxxxxx xxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxx xxx "xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx".

XXXXXXX: Xxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xx xxxxx xxxxxxx Xxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxxx xxxx. Xxxxxx, xxxx xxx xxxxx Xxx xxx xxxx xxxxxxxx xxx, xxxx xxxx xxxxxxx xxx xxxxxxxxx xxxxxxxxx.

Xxx xxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xxxxxx xxxxxxxx, xx "xxxxxxxxxxx Xxxxxxxxx" xxxxxxxxx. Xx xxxxxxxx xxxxxx Xxxxxxxxx xxxx, xxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxx xxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxxxx:

• Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xx Xxxxxx xxxxxxxxx. Xxx xxx Xxxxx, xx xxxxxxx Xxxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxx xxxx xxxxxxxxx Xxxxx xxx xxxxxx.
• Xxx Xxxxxxxx xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx, xxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxx xxxx xxx Xxxxx xxxx xx xxxxxxxxx.
• Xxx xx xxx Xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxx xxx xxxxxxxxxxxxx, xxxxxxx xxx xxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxx, xx xxxx Xxxxxxxxxxxxxxxxx x xxx xxxx xx, xxxxxx x xxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxx xxxx.
• Xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxxxx, xxxx xxxxxxxxxxxxxx xxx, xxxx xxxxx Xxxxxxxx xxxxx xxx xx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx.

13. Wiederauffüllungszahlungen sind Sonderausgaben

Xxxxxx xxx xxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxxxx xxx xxx Xxx. x Xx. x XXX XXx. Xxx Xxxxx xxx, xx xxx xxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxx: Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxx Xxxxxxx xxxxxxx xx xxxx xxxxx xx "Xxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x Xxxxxx. x XXxXx, xxx xxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx.

• Xxx Xxxx: Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxx Xxxx xxx Xxxxxxxxx xx Xxxx xxx xxxxxxxx Xxxxxxx xx xxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxx xxxx xx xx Xxx. x xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx, xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxx xx Xxxxx xxx xx.xxx XXX xx xxx Xxxxxxx xxxxxx xxxxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx.
• Xxxx Xxxxxxxxxx xxx XXX xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxx xxx xxx Xxxxxxx xx "Xxxxxxxxx" xxxxxxx.
• Xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x Xxxxxx. x XXxXx. Xxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx. xxxx xxxxxxxx xxx Xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxx xxxxxxxx Xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxx: Xxxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xx.X. xx.xxx XXXx, xxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx, xxx xxxx xxxxxxxxx xxxxxxx xxxxxxxx xx xx Xxx. x XXxXx. Xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxxxx xxxxxx xxxx xx Xxxxxxx xxxxxxxxxxxxxx xxx, x.x. xxxxxxxxxx xx.xxx XXX xxx. xx.xxx XXX. Xxxxx Xxxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xx xxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxx xx xxxxxxxxx. Xxxxx Xxx xxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxxxxx XXXxXxxxxx xxx Xxxxxxxxxxxxxx xxx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxx " xx Xx. x XXxX xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.