Trennung und Scheidung sind oft sehr belastende Lebenseinschnitte. Neben dem seelischen Schmerz ergeben sich erhebliche finanzielle Belastungen und allerlei steuerlichen Fragen. Im zweiten Teil des Beitrages geht es um Unterhaltszahlungen an Kinder, um das Kindergeld, den Kinderfreibetrag, den Entlastungsbetrag für Alleinerziehende, um Fragen rund um die Immobilie, den nachehelichen Unterhalt sowie um viele weitere Punkte.

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1. Unterhalt an Kinder nach neuem Unterhaltsrecht ab 2008

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2. Kindergeld

a) Kindergeld für den alleinerziehenden Elternteil

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b) Ausgleich für den unterhaltspflichtigen Elternteil

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3. Kinderfreibetrag und BEA-Freibetrag

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4. Entlastungsbetrag für Alleinerziehende

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

a) Überlassung der Wohnung an den Ex-Gatten

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b) Vermietung der Wohnung an den Ex-Gatten

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

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d) Sonderausgabenabzug nur in Höhe der Anrechnung

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6. Übertragung einer Immobilie auf den Ex-Gatten

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.x. xx.xxx XXX

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x xx.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.

Xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxxxxxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxx xxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxx.

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:

x Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx

x Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx

x 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.

Xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx, xx xx xxx Xxxxxxxxxx xx xxxxxxxx. Xxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx Xxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx XXXxxxxx.

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.

Xxxxxxxxx xxxx Xxxxxxxxx

xxxxxx

Xxxxx Xxxxx xx xxxx

Xxxxxxxxxx Xxxxx

x. Xxxx

Xxxxxxxxxxxxxx Xxxxxx

x Xxxxxxxxxxxxxx Xxxxxx

x Xxxxxxxxxxxx Xxxxxxxx

x Xxxxxxxxx Xxxxxxxx

x. Xxxx

x Xxxxxxxxxxxx Xxxxxxxx, xxx Xxxxxx xxxxxxx

x Xxxxxxxxx Xxxxxxxx, xxx Xxxxxx xxxxxxx

x Xxxxx xxxxxxxxxxxxx Xxxxxxx, xxx Xxxxxx xxxxxxx

x Xxxxxxxxxxxx Xxxxxxxx xxxx xxxxxx Xxx

Xxxxx xxxxxxxxxxxxx Xxxxxxx, xxx Xxxxxx xxxxxxx

x. Xxxx

x Xxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx

x Xxxxxxxxxxxx Xxxxxxxx xxxx xxxxxx Xxx xxxx Xxxxxxxxxxxxx

xxxxxx

Gesetzliche Regelung

xx xxxx XXX Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx

Xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxx Xxxxxxxxx xx xxxxxxxxx, xxxx xxxxxxxx Xxxxxxxxx:

x. xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxx xx Xxxx xxx xx xxxx Xxx. x Xxxx x,

x. Xxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxxxxxxxxxxx xxxx xxxx xx Xxxx xxxxx Xxxxxxxxx xxxxxx, xxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxx Xxx xxx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxx xxx xxxxxx Xxxxx xxxx xxxx Xxxxxxxxx xx Xxxxx xxx xx xxxxx Xxx. x Xxxx x xxx x xx xxxxxxxxxxxxxxxx,

x. Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx, xxx xxxxx xxxxx Xxxxxx x xxxxxx,

x. Xxxxxx, xxx xxxxx xxxxx Xxxxxx x xxxxxx,

x. Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx,

x. Xxxxxx,

x. xxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx xxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx.

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:

Xx xxx x.x.xxxx xxxxxx Xxxxxxx xxx Xxxxxx, xxx xxx Xxxx xxxxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx x xxxxxxxxxxx xxxxx, xx xxx xxxxxxxxxxx xxxxx xxxx xxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxx Xxxx xxx xxxxx XXXxxxxx.

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

xx xxxxx XXX Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxxxxxx Xxxxxxx

xxx Xxx Xxxxx xxx xxx Xxxxxx xxxx xxx Xxxxx xxx xxxxx Xxxxxx xxx xxx xxxx Xxxxxx xxxx xxx Xxxxxx xxx Xxxxxx Xxxxxxxxx xx xxxxxxxxx. Xxxx xxxx xxxx xxxxxxxxxxxx xxx Xxxxxx, xxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxxx.

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

xxx Xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx. Xxx Xxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxx xxx xx xxxx xxx Xxxxxx xxxx xxx Xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx.

xxx Xxxx xxx Xxxxx xxx Xxxx xxxxxxx, xxxxx xxx xxx Xxxxxxxx xxxx Xxxxxx x Xxxx x xxxxx xxx Xxxxxx xx. Xx xxxxxx Xxxxx xxxx Xxxxxx x xxxxxxxxxxxx.

xx xxxx XXX Xxxxxxxxx xxxxx Xxxxxxxxx xxxxx Xxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx

xxx Xxx xxxxxxxxxxxx Xxxxxxxx xxxx xxx xxx xxxxxxx xxxxx xxx Xxxxxx xxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx 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 Xxx Xxxxx 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

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".

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13. Wiederauffüllungszahlungen sind Sonderausgaben

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