Wer seinen Wohnsitz im Ausland hat und sein Einkommen zum größten Teil in Deutschland erzielt, kann sich hier auf Antrag als unbeschränkt einkommensteuerpflichtig behandeln lassen (§ 1 Abs. 3 EStG). Das ist die sog. fiktive unbeschränkte Steuerpflicht. Was bedeutet das für "Grenzpendler"?

1. Was sind Grenzpendler?

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2. Maßgebend sind allein Einkunftsgrenzen

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Was sind inländische Einkünfte im Sinne des § 1 Abs. 3 EStG?

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Was sind ausländische Einkünfte im Sinne des § 1 Abs. 3 EStG?

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3. Regelung für EU-Bürger mit Wohnsitz im EU-Ausland

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a) Vorteile der unbeschränkten Steuerpflicht auf Antrag

Personenbezogene Steuervergünstigungen

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Familienbezogene Steuervergünstigungen

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b) Lohnsteuerabzug

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XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxxxxxx xxxx xxx Xxxxxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxx xxxx "Xxxxxxxxxxxxx XXxXXX" xxxxxxxx, xxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxx Xxxxxxx xxxxx xxxxxxxxx xxxxx. Xxx "Xxxxxx Xxxxxxxxxxxx XXxXXX" xxxx xxxxxxx Xxx xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx.

Xx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx Xxxxx xxxx "xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx" xxx, xxx Xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXX:
Xxx Xxxxxxxxxxxxxx "Xxxxxx Xxxxxxxxxxxx XXxXXX" xxx xxx "Xxxxxx xxx XxxxxxxxxxxXxxxxxxxxxxx" xxxxxx Xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx.xx xx xxx Xxxxxx xXxxxxxx Xxxxxxxxxx.

c) Einkommensteuerveranlagung

Xxxx Xxxxxx xxxx xxxx xx xxxxxxxxxxxxx:

  • Xxxxx Xxx xxxxxxx xx Xxxxxxxxxxxx xxxx "Xxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX" xxxxxxxxx xxxxxx xxx xxxxx xxxxxxx xxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx Xxx xxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. xx XXxXx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxx.
  • Xxxxx Xxx xxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx Xxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xXxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxXx. Xxxxxxxxxx xxx xxx Xxxxxxxxx Xxxxx Xxxxxxxxxxxx.

Xx xxxxxx Xxxxxxx xxxxxx Xxx xx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx x xxxxxxxx Xxxxxxx:

  • Xxxxxxxxx: "Xxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx".
  • Xxxxxxxxx: Xxx "Xxxxxxxxxxxxx XXxXXX" xxx xxxxxxxxxx.
  • Xxxxxxx: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xXxxxx xxx, xxxx.
  • Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxx xx xxxxx Xxxxx xxxxxxxxxx xxx XX xxx. xxx XXX xxxxxx, xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxx xxx xxx Xxxxxxxxx xx Xxxxx xxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxx XXxXXX" xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx "Xxxxxxxxxxxxx XXxXXX" xxxxxxxx: Xx xxxxxx Xxxxxxxx xxxx xxx xx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxx x xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx x xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxx.

XXXXXXX:
Xxx Xxxxxxxxxxxxxx "Xxxxxxxxxxxxx XXxXXX" xxxxxx Xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx.xx xx xxx Xxxxxx xXxxxxxx Xxxxxxxxxx.

4. Regelung für Nicht-EU-Bürger und EU-Bürger mit Wohnsitz außerhalb der EU

Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx Xxx, xxxx

  • Xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx XXxxXXXxXxxxxxxxxxxxxxxx xxxx, Xxx Xxxxxxxx xxx. xxx Xxxxxxxx xxx Xxxxxxxxx xxxx xx xxxxx Xxxx xxxxxxxxxx xxx XXxXXX xxxxx.
  • Xxx Xxxxxxxx xxxx xx xxxxx XXxxXXXxXxxxxxxxxxxxxx xxxxx, Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxxxx xxx XXxXXX xxxxx.
  • Xxx xxxxx XXxxXXXxXxxxxxx xxxx xxxx Xxx Xxxxxxxx xx xxxxx XXxxXXXxXxxxxxxxxxxxxx xxxxx.
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Xxxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxx xx xxxxx Xxxxx xxxxxxxxxx xxx XXxXXX xxxxxx, xxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxxxx Xxxxx x xxxxxxxxxxx xxxxx xxxx xxxxx Xxxxx xx.

XXX: Xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xx xxxx xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx XxxxxxxxXX xxx xx.x.xxxx, xxxx Xxxxxxxxx, xxx xxxxx Xxxxxxxx xx xxx Xxxxxxx xxxxx xxx xxx Xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxxx.

a) Vorteile der unbeschränkten Steuerpflicht auf Antrag

Personenbezogene Steuervergünstigungen

Xxxxxxxx Xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx Xxx x xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx x xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx:

  • Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxx.
  • Xxxxxxxxxxxxxx: Xxxxxxx xxx Xxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx.
    XXXXXXX: Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxx, xxxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxx xxx.
  • Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxx Xxx xxxxxxxxx: XxxxxxxxxxxxXxxxxxxxxxxx, XxxxxxxXxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxx, Xxxxxx xxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx.
  • Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx: Xxxxx Xxx xxx xxxxxxxxxx xxxxx Xxxx xx Xxxxxxx xxx xxxxxx xxxx xxx Xxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx, xxxxx Xxx xxxxxxxxx Xxxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx. Xxxxx xxx Xxxxxxxx xx xxxxx Xxxxx XXxxXXXxXxxxx xxx xxxxxx Xxx xxxx xx Xxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxx xx x Xxx. x XXxXx, xxxxx Xxx xxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxxx xx xxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxx. x XXxX x xxxx xx xxx Xxxxxxxxx x xxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx. xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxx Xxxxxxxxx xx Xxxxxxxxxxx xx Xxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xxx Xxx. x XXxX xxx xx Xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxx xxxxxxxx xxxxxxxx xxx XXXxXxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxx XxxXxxxxx, xxxx xxxxxx xx Xxxxxxxxx, Xxxxxx, xxx XXX xxxx xx xxx Xxxxxxx xxxx: Xx xxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

  • Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxx, xxx. xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxx, xxx. xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx .
  • Xxxxxxxxxxxxxxx: Xxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx xxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxx xx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx
  • Xxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxx xx Xxxxxxx xxx xxxx xxxx xxx xx x, xxxxxxxxxx x.xxx XXX, xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxx Xxx xx Xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx.

Familienbezogene Steuervergünstigungen

Xxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxx xxxxxxxx

  • Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxx XXX xxx Xxxxxxxxxxxxx.
  • Xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx.
  • Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx.
  • XxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxx xX xxx Xxx. x XXxXx XXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxx Xxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxx xxxxxx. Xxxxxx xxxx xxx. xxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

b) Lohnsteuerabzug

Xx Xxx Xxxxx Xxxxxxxx xx Xxxxxxx xxxxx, xxxxxxxx Xxx xx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx. Xxxxxx Xxx xxxx xxxxxxx xx Xxxxxxxxxxxx xxx. xx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx Xxx xxxx XxxxxxxxxxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxx xxxx "Xxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX"xxx xxxxx xxx xxx Xxxxxxxxxxx xxx. Xxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxx: Xxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx Xx, xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx. xxx Xxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxx xxx "Xxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX" xxxxxxxxx Xxx xxx "Xxxxxx xxx XxxxxxxxxxxXxxxxxxxxxxx" xxx xxxxxx xxxxxx Xxxxxx xxxx "Xxxxxx Xxxxxxxxxxxx xxxxxxxxxx XXxXXX" xxx. Xxxxx xxxxxxx Xxx Xxxx xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx x xxxxx xxx xxx Xxxxxxxxx x xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxxxxxx xxxx xxx Xxxxxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxx xxxx "Xxxxxxxxxxxxx xxxxxxxxxx XXxXXX" xxxxxxxx, xxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxx Xxxxxxx xxxxx xxxxxxxxx xxxxx. Xxx "Xxxxxx Xxxxxxxxxxxx xxxxxxxxxx XXxXXX" xxxx xxxxxxx Xxx xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx.

Xx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx Xxxxx xxxx "xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx" xxx, xxx Xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXX:
Xxx Xxxxxxxxxxxxxx "Xxxxxx Xxxxxxxxxxxx xxxxxxxxxx XXxXXX" xxx xxx "Xxxxxx xxx XxxxxxxxxxxXxxxxxxxxxxx" xxxxxx Xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx.xx xx xxx Xxxxxx xXxxxxxx Xxxxxxxxxx.

c) Einkommensteuerveranlagung

Xxxx Xxxxxx xxxx xxxx xx xxxxxxxxxxxxx:

  • Xxxxx Xxx xxxxxxx xx Xxxxxxxxxxxx xxxx "Xxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX" xxxxxxxxx xxxxxx xxx xxxxx xxxxxxx xxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx Xxx xxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. xx XXxXx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxx.
  • Xxxxx Xxx xxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx Xxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xXxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxXx. Xxxxxxxxxx xxx xxx Xxxxxxxxx Xxxxx Xxxxxxxxxxxx.

Xx xxxxxx Xxxxxxx xxxxxx Xxx xx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx x xxxxxx xxxxxxxx Xxxxxxx:

  • Xxxxxxxxx: "Xxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx".
  • Xxxxxxxxx: Xxx "Xxxxxxxxxxxxx xxxxxxxxxx XXxXXX" xxx xxxxxxxxxx.
  • Xxxxxxx: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx "Xxxxxxxxxxxxx xxxxxxxxxx XXxXXX" xxxxxxxx: Xx xxxxxx Xxxxxxxx xxxx xxx xx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxx x xxxxx xxx xxx Xxxxxxxxx x xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxx.

XXXXXXXXX: Xxxxx xx xx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxx, xxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xXXX Xxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxx.

XXXXXXX:
Xxx Xxxxxxxxxxxxxx "Xxxxxxxxxxxxx xxxxxxxxxx XXxXXX" xxxxxx Xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx.xx xx xxx Xxxxxx xXxxxxxx Xxxxxxxxxx.

5. Sonderregelung für Angehörige des öffentlichen Dienstes

Xxxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxx xx Xxxxxxx xxxxxx, xxxxxx xxxxxxxx Xxxxxx:

  • Xxxxxxxx xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx x Xxx. x XXxXx. Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxx Xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx.
  • Xxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx x Xxx. x XXxXx. Xx Xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxxx XXxXxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxx XXxXxxxx xx Xxxxxxxx, xxx xxxxx Xxxxx x xxxxxxxxxxx.

Xxxxx xxxx xxx Xxxxxxxx xx xxxxx Xxxxx xxxxxxxxxx xxx XXxXXX, xxxx xxxx Xxxxxxxxxxxxxxxx: Xxxxx Xxx xxx xxxxxxxxxxxx Xxxxxxxx xx xxxxxx XxxxxxXXxXxxxx xxxxx, xxxxxx Xxxxx xxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xx xxxxx XXxXxxxx xx. Xxxxxxxxxxxx xxxxxxxxxxx Xxx xxx Xxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxx XXX xxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx xx Xxx. x XXxXx.

Xxx xxxx xxx xxxxxxxx Xxxxxxxx xx xxxxx Xxxxx xxxxxxxxxx xxx XXxXXX xxxxx, xxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxx x. Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxx

  • xxxxxxxxxxx xxxx xxx xx xxxxx Xxxxx xxxxxxxxxx xxx XXxXXX xxxxxx, x. X. xx xxx Xxxxxxx.
  • xx Xxxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx XXxXXX xxxxx.

XXXXXXX: Xxxxxxxxxx Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx x xx Xxxxx xxx xxxxxx. Xxxx xxxxxxx Xxx xxx "Xxxxxxxxxxxxx XX x XXX" xxxxxxxxx.

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