Die vorzeitige Beendigung des Arbeitsverhältnisses ist für die betroffenen Mitarbeiter meist sehr schmerzlich. Zur gütlichen Trennung werden sie daher häufig mit einem goldenen Handschlag verabschiedet und erhalten zum Ausgleich für den Verlust des Arbeitsplatzes eine Abfindung. Solche Zahlungen sind seit 2006 leider nicht mehr durch einen Steuerfreibetrag begünstigt, wohl aber noch durch die Fünftelregelung. Hier erfahren Sie interessante Einzelheiten rund um die Besteuerung der Abfindung.

Vordruck Progressionsvorbehalt bei steuerfreien Ersatzleistungen
Rechner: Programm zur Berechnung der Steuer auf Abfindungen und Arbeitslosengeld  (Programm von Parmentier)
Rechner: Programm zur Berechnung des Progressionsvorbehalts  
Vordruck: Berechnung der Einkommensteuer nach der Fünftelregelung

Abfindung: Steuergünstige Verwendung

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1. Was ist überhaupt eine Abfindung?

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2. Die ermäßigte Besteuerung der Abfindung nach der Fünftelregelung

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a) Die Abfindung muss eine Entschädigung sein

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b) Die Abfindung muss zusammengeballt in einem Jahr gezahlt werden

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Auszahlung der Abfindung auch in zwei Jahren möglich

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Hinausschieben der Auszahlung in das Folgejahr

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c) Wenn der Arbeitgeber zur Abfindung zusätzliche Leistungen gewährt

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Zusätzliche Zahlungen aufgrund sozialer Fürsorge

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Höhe der Zusatzleistungen

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Lebenslange betriebliche Versorgungszusagen

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Zusätzliche Entschädigungsleistungen des Arbeitgebers

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Zahlungen aus anderen Rechtsgründen

Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX, xxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx, xxx xx xxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx, x. X. Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xx Xx. xx XXxX xxxx. Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx.

Xxxxx Xxxxxxxxx xxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxx xxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Nachzahlung aufgrund eines Rechenfehlers oder Rechtsstreits

Xxxxxxx xxxx xxx Xxxxxxxxx xx xxxxx Xxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxxx. Xxxxxxx xxxxx xx xxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxxx, x. X. xxxxxxxx xxxxx Xxxxxxxxxxxxx, xx xxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxx xxxx xxxx xx xxxxx xxxxxxxxx Xxxx xxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxx xx xxxxx xxxxxxxxx Xxxx xxxx Xxxxxxxxxxx. Xxxxxxx xxxxxx Xxxxxxxxxxxxx xxxx, xxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxx xxxxxxxxxxxx xxxxxxx xxxxx

Xxxx. Xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xx xxxxxxxx Xxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxx, xxxxxxx Xxx xxxx Xxxxxxxxx xxxxxxxxxx: Xxx xxxx xxxx xxx Xxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxx xxxx xxxx xxxx xx xxx Xxx. x Xx. x XX xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx xx.x.

XXXXXXXXX: Xxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxx Xxx xxxxxxxxx xxxxxxx. Xxxx xxxx Xxx xx xxxxx xxx, xxxxxxx Xxx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx.

d) Das Jahreseinkommen mit Abfindung muss höher sein als das Vorjahreseinkommen

Xx xxx xxxxx xx, xxxx xxxx Xxxxxxxxx xxxxx xxx xxxx xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX xxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx xxx xxxx xxx Xxxx, xxxx xx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx. Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxx xxx xx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxx xxx Xxxxx xxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx.

Xxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx. Xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxx xxx xxxxxxx, xxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx xx.x XXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xxxxxx xxx xxxx xxx Xxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, x. X. xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxxx xxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxx xxxx xxxxxx xxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

XXXXXXXXX: Xxxxx xxxx xx Xxxxxxx xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx, x. X. xxxxxxxx xxxxx xxxxxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxx xxxx Xxxxx xxxx xxxxxxxxxx xxx xxxxxxx xxxx Xxxxx xxxxxxxx xxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xx xxxxx xxxxxxx Xxxx xxx xxx Xxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxx "Xxxxxxxxxxxxxxx xxx Xxxxxxxxx", xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx.

Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxx: xxx "XxxxXxxxxxx", xxxx xxx, xxx Xxx xx xxx xxxxxxxxxxxx Xxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxx, xxx xxx "XxxxxXxxxxxx", xxxxxxxx xxx Xxxxxxxxxx, xxx Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx. xxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxx, xxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx, xxx Xxx xxxxx xxxxx xxxxxxx xxxxxxx, x. X. Xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Die Abfindung ist höher als die bis zum Jahresende wegfallenden Einnahmen

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xx xxxxxxx, xx xxx Xxxxxxxxx xxxxxx xxx xxx xxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx: Xxx xxx Xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx, xxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxx xxxxxxx, xxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx. Xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xx XXxX. Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xx.x.xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xx.xxx XXX. Xxx Xxxxxxxxx xx xxxxxxx Xxxxxxxx xxxxxxx xxxx xx.xxx XXX xxxxxxxx.
Xx xxx Xxxxxxxxx xxx xx.xxx XXX xxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xx.xxx XXX xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxx.

Die Abfindung ist nicht höher als die bis zum Jahresende wegfallenden Einnahmen

Xxx xxx Xxxxxxxxx xxxxx xxxxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx, xxx xx xxxxxxx, xx Xxx xxxxxxx Xxxxxxxxx xxxxxxxx, xxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxx. Xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxx xxxxxx xxx xxx xxx xxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx.

Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxXxxxxxxxx

Xxxxxxxxxx, xxx Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx

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Xxxxxxxx:
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Xxx Xxxxxxxxx: Xxxx xxxx:

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Xxx Xxxxxxxxx xxx xx.xxx XXX xxxxxxxxxxx xxxxx xxx Xxxxxx xx xxxxxxxxxxxx Xxxxxxxxx xxx.xxx XXXx. Xx xxxxxx xxxx xxxxxxx Xxxxxxxxxx xxx, xxxxxx xx xx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxx xxx.
Xxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx, xxxx xxxx xx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx.

XXXXXXXXX: Xxxxxx Xxx xxxxxx, xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xx xxxxxx Xxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx xxxx Xxx xxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

3. Wie die Steuer nach der Fünftelregelung berechnet wird

Xxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xxx xx XXxXx.

Xx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx

  • Xxx xxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxx xxxx xxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx.
  • Xxxx xxx xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xXxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx.
  • Xxxx xxxx xxx Xxxxxxxxx xxxxx x xxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx.
  • Xxxx xxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx.
  • Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxx xxx x xxxxxxxxxxxxx.
  • Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxx xxxx Xxxxxxxxx xx Xxxxx xxx xx.xxx XXX. Xxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxxxx xxx.xxx XXX.

Xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx

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Xxx Xxxxxxxxx: Xxxxxx xxx xxx.xxx XXX xxxx Xxxxxxxxxxxxxx

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Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx.

Wie Aufwendungen im Zusammenhang mit der Abfindung berücksichtigt werden

Xxxxxxx xxxxx xx xxx, xxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxx Xxxxxx xxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxx xxx. xx Xxxxxxxx xxxxxx. Xxxxxxxx xxxx xxxxxx Xxxxxx xx xxxxxxxx, xxxxx xxxxx xxx xx xxx Xxxxxx xxx Xxxxxxxxx xxxxx. Xxx Xxxxx xxx, xxxx xxx xxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxx xx xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx:

  • Xxxxxx xxx Xxxxxx xx xxxxxx Xxxx xxxxxxx, xx xxx Xxx xxx Xxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxx xxxxxxxxxx, xxxx xxxxx xxx "Xxxxxxxxx" xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xxx xxx "Xxxxxxxxxx". Xxx Xxxxxx xxxxxxx xxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx.
  • Xxxxxx xxx Xxxxxx xx xxxxx Xxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxx, xxxxxxx xxxxx xx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxx, xxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxx xxxx xxxx xxxx xxxxxxx xxx Xxxxxxxxx xxxxx xx xxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxx xx xxx xx Xxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxx. Xxx xxx xx xxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx. Xxx Xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx, xxxx xxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxx xxxx xxxxxxx xxxxx xxxxxxxxx xxx, xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

4. Wenn eine Abfindung und Arbeitslosengeld in einem Jahr gezahlt werden

Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxx xxxxxxx, xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xx xxxxxx Xxxx x xxxxxxxxxxx xxxx xxxx Xxxxxxx x Xxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxx xxxx xxxx xx xxxx xxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xx XXxXx, xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxx XXxXx. Xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxx Xxxxxxxxx: xxxxxx xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx xxxx xxx Xxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx, xx xxxxxxx, xx xxx "xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx" xxxxxxx xxxxxx xxxxxxxxxxx xx xxxx xxxxxxx xxxxxx xx xxx. Xxxxxx "xxxxxxxxxxxx xxX" xxxxxxxx Xxx, xxxxx Xxx xxx "xx xxxxxxxxxxxxx Xxxxxxxxx" xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xXxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxx.

XXXXXXX:
Xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxx, xxx Xxx xxxx xxxxxxxx xxxxxxx:
x Xxxxxxxx: Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xXXXx.

a) Wenn das "verbleibende zu versteuernde Einkommen" positiv ist

Xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx. Xxx xx xxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxx. Xxxxxxx xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xX xx.x Xxxxxxxx x XXxXx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx:
Xxxx Xxxxx xxxxxxx xxxx Xxxxxxxxx xx Xxxxx xxx xx.xxx XXX. Xxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxxxx xxx.xxx XXX. Xxxxxxxxxxx xxx Xxxx Xxxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxxxxxx.

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b) Wenn das "verbleibende zu versteuernde Einkommen" negativ ist

Xx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx "xx xxxxxxxxxxxxx Xxxxxxxxx" xxxxxxxxxx xxx, xxxx xx xxxxxxxxx, xxxx xxx "xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx" xxxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxx xxxxxx xxx xxx xxx xxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxx Xxxxxx xxxx xxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

Xxx xxxx xxxx xx xxxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx xxx Xxxx, xxxx xxx "xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx" xxxxx Xxxxxxxxxx xxxxxxx xxx.

Xxx xxx xxx Xxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxxxxx, xxxxxx xxxxxx xxx "xxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx" xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxx, xxx xxxx xxxx Xxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxxx xxx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxx xxxxx Xxxxxxxx xxx "xx xxxxxxxxxxxxx Xxxxxxxxxx" xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxx xxx xxx Xxxxxxxx xxxxxxxxx. Xxx xx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx.

XXXXXXXXX: Xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx "xxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx", xxxx xx xxxxxxxxxx xxxxx xxxx xxxxxxx xxx xxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxxx xxxxxxx xxx "xxxxxxxxxxxx xxX" xxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx.

Xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxx x xx X xx.x XXxX xxxxxxxxxxx. Xxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx xxxxxx XX Xxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxx.

Xxxxxxxx:
Xxxx Xxxxxxx xxxxxxx xxxx Xxxxxxxxx xx Xxxxx xxx xxx.xxx XXX. Xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxxxx xx.xxx XXX. Xxxxxxxxxxx xxx Xxxx Xxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxxxxxx.

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Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxx xxxxx xx.xxx XXX xxx xx.xxx XXX xxxxx xxxxxxx xxx xx.xxx XXXx xxxxxxxx, xxxxxx xx xxx xxx Xxxxxxxxxx xxxxxx xxx, xxxx xx xxxxxxxxx xxx xxx xxx "xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx". Xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx XXX xxxxxxxx. Xxx xxxxxxxx: Xxxx xxxx xxx Xxxxxx xx Xxxxxxxxxxxxxxxx xxx x.xxx XXX xxx xxxxx Xxxxxx xx Xxxxx xxx x.xxx XXX xx.xxx XXX .x. xxx XXXx xxxxxxxx. Xxxx xxxxxx xxxxxx!

5. Wenn eine Abfindung zurückgezahlt werden muss

Xx xxx Xxxxxx xxxx xx xxxxxxxxx, xxxx xxxx Xxxxxxxxx xx xxx XxxXxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxx, xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxx. Xxx Xxxxx xxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxx.

Xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxx xx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx Xxxxxx, xx xxx xxx Xxxxxxxxx xxxxxxx xxxxx, xxxx xxxx xxxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xx. x XX xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxx xxx XXX xxxxx xxxxxxxx, xx xx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxxx xxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxx, xxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxx xxxxxxxxxx.

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6. Wie Kirchensteuer auf die Abfindung ermäßigt werden kann

Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxx xxxx xxxxx xxxx x xxx xx xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxx xx. Xx xxxxxx Xxxx xxxx xxxxxx xxxx Xxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxx xxxxx "xx xxx xxxxxx Xxxxxx" xxxxxxxx xxxx.

Xxx xxxxxxx xxxxx Xxxxxx xxx XxxxxXxxxxx xxx Xxxxxxxxxxxxx xxxxxxx, xxx xxx xxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxx xxxxxx, xxx Xxxxxxxxxxxxx xx xx x xx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx, xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx.

Xxxx xxxx xx xxxxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxx xxxx, xx xxxxxxx xx xxxx xxxxxxx xxxxx xxxxxxxxx xx xxxx Xxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxxx xxx xxxxx, xxxx xxx Xxxxxxx xxxx xxxxxxx, xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxx xxxxxx, xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx "Xxxxxxxxxxxxxxxxxx" xxxxxxxxx. Xxxxxxxxxxxxxxx xxxxxx xxx xx xxx xxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxx xxxxxx xxxxxxx, "xxxx xxxxx Xxxxxxxxxx xxxx Xxxx xxx xxxxxxxxx Xxxxxx xxxxxxxx xxxxx."

XXXXXXXXX: Xxxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx "Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx" xxxxxxx xxxxxxxx xx xxx XXx. Xxxx Xxx xx xxxxxxxxxxx Xxxx xxxx xx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxxxx, xxxxxxx Xxx xxxx Xxxxxx xxx Xxxxxx xxxxx xxxxxxxxx Xxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx Xxxxx Xxxxxxxx xxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx. Xxxxxxx Xxx xxx Xxxxxx xxxxx xxx Xxxxxxxxx. Xxxxxxxxxx Xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxxxxxxxx, xx xx x xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxx Xxx xxxx Xxxxx Xxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx. Xxx xx xxxxxxxxx Xxxx xxxx Xxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxx xx xxxxxxxxx Xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx.

7. Wann Abfindungen sozialversicherungsfrei sind

Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxxx xxx xxxx xxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxx xxxx xxxxx, xxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxx xXXXxXxxxxx xxx x.xx.xxxx, x XXX xxxxxx, XX xxxx X. xxxx XXXxXxxxxx xxx xx.x.xxxx, xx XX xxxxx, XX xxxx X. xxxxx.

XXXXXXXXX: Xxxx xxxx xxx Xxxxxxxxx xxxxxxxxx xx Xxxxx, x. X. xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxx xxxx xxx xxxxx xxxxx xxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxx, xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, XX xxxx X. xxxxx.

Xxxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx Xxxxxx xxxxxxxxxx, xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxx xxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx. Xx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, xx XX xxxxx, XX xxxx X. xxxxx.

Xxxxxxxx xxxx xxxx Xxxxxxxxx, xxx xxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxx "xxxxxxxxxx" xxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxx xx. Xxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx xxx. xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

Xxxx xxxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx, x. X. xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxx xxxxx xxxx xxxx Xxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xXXXxXxxxxxx xxx xx.x.xxxx, X xx XX xxxx X xxx X xx XX xxxxx X, XX xxxx X. xxxxx.

8. Wie die Abfindung steuergünstig verwendet werden kann

Xxxxxxxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxxxxx xxx xxxxxxxxxx xxxxxx, xxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxx Xxxxx, xxx xxx xxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxx xxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxx:

  • Xxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxx
  • Xxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx
  • Xxxxxxxxxx xx xxxx "Xxxxxx"xXxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx: Xxxxxxxxxxxxxxx Xxxxxxxxxx.

9. Wann eine Abfindung auf das Arbeitslosengeld angerechnet wird

Xxxx xxx x.x.xxxx xxxxx Xxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx xxx xxxx XXX XXXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx.

10. Abfindung von Pensionsansprüchen

Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxxxxxx Xxxxxx xx xxxxxxxxxxxxx:

  • Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx, xxxxx Xxx xxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxx xxxx xxxx Xxxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xx Xxxxxxxx xxxxx.
  • Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx, xxxxx Xxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxx. Xxxx xxxxxxx xx xxxx xxxxx xx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxx xxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxx "Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx" xxx, xxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xx Xxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

  • Xxxx xxxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx, xx Xxxx xxx Xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxx xxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxx xxXxxxxxxxxxxxxx xxxxxxxx, xxxx xx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxx Xxx xxxxxxxxx xxx, xxx Xxx xxxxxxx xxxxxxx xxxxx. Xxx Xxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxx xxxxx xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxxxx, xxxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx.

Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx

x. Xxx Xxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx
x xxx Xxxxxxxxxxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx xxx
x xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx x Xxxxx xxxxxxxxx xxx.

x. Xxx Xxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx
x xxx Xxxxxxxxxxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx xxx
x xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx x Xxxxx xxxxxxxxx xxx.

x. Xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx x.x.xxxx xxx xx.xx.xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx
x xxx Xxxxxxxxxxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx xxx
x xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx x Xxxxx xxxxxxxxx xxx.

x. Xxx Xxxxxxxxxxxxxxxxxx xxx xxx x.x.xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx
x xxx Xxxxxxxxxxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx xxx
x xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxxxxxxxx xxx xxxx
x xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx x Xxxxx xxxxxxxxx xxx.

XXXXXXXXX: Xxxxx Xxx xxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxx xxxxxxxxxxxx xxx xx Xxx. x Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxx xxxx xxxx Xxxxxxx xxxx xxx x.x.xxxx. Xxxx Xxxxxxx xxx xxx x.x.xxxx xxxx xxxxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx, x. X. xxx Xxxxxxxxxxxxxxxxxxxx.

11. Teilabfindung bei fortbestehendem Arbeitsverhältnis

Xxxxx xxxx Xxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxxxx xxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxx "xx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx... Xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxx

  • xxxxxxxxxxxxxxxxxxxx, x.x. xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx. Xxxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxx xxxxx xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxxxxxxxxxxxxx, x.x. xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxx xxxxxxxxxxxxx. Xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxx xxx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxxxxxxxxxxxxxxxxx, x.x. xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxx xxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxx xxxxx xxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxxx.

XXXX xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxx xXxxxxXxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxxx.

Xx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xx.xxx XXX. Xxxxx Xxxxxxxxxxxxx xxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx Xxxxxxxxxx xxx XXX xxx xx xxxxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxx xxxxx xxxxx xxx xxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxxx, xxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxx xxxx. Xxx!

XXXXXXXXX: Xxxxx Xxx xxx Xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxx Xxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx:
x. Xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx xxxxxxxxxxx, xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxxx.
x. Xx xxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, x.x. xxx Xxxxxxxxx xxxx xx xxxxx Xxxxxx xxxxxxx xxxxxx xxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xx xxxxxx Xxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx.

Sozialversicherungsrechtliche Behandlung

Xxx Xxxxx xxx, xx xxxxxx xxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, x. X. xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx.

Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx, xxxx xx xxxx xxxxx xx Xxxxxxxxxxxxxx xx Xxxxx xxx xx xx XXX XX xxxxxxx. Xxxxxxxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, xx XX xxxxxx.

XXXX xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxx xxxx xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxx xxxxx xxxx xxxx Xxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxxx Xx.

12. Abfindung bei vorzeitigem Tod

Xx xxx xxxx xx xxxxxxx, xxxx xxxx! Xxx xxxxxxx xxxxxx xxx xxx xxxxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx: Xxxxxxx Xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx, xxxxx Xxxx Xxxxx xxxx xxx.

Xxxx xx xx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxx xx Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx. Xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx x xx xxx Xxxxxxxxxxxxxxxxxxxx x xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxxxxx xxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, x XXX xxxxxx.

Xxx Xxxx: Xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xx.xx.xxxx xxx xx.x.xxxx xxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxx xxx xx.xxx XXX xxxxx, xxxxxxxxxxx xx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxx Xxxxxx x xxx Xxxxx x xxxxxxxx xxx Xxxxxxxxx xxxxx. Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxx x xxxxxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxx xxxx xxxxxxx xxxxx xxx xxx Xxxxx xxxxxxxxxx.

Xxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxx, xxxxxxxx xxxxx Xxx xxx Xxxxxxxxxxxxx, xxxxxxxxx xxxx Xxxx, xx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxx xxxx xxx Xxxxxxxx xxxx xxxxx xxx xxx Xxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, x XXX xxxxxxx XXXxXxxxxx xxx xx.x.xxxx, x XXX xxxxxx, XX xxxx X. xxx.

XXXXXXXXX: Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xx xxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx xxxx xxx xxx xxxxxxxxxxx Xxx xxx Xxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxxx xxx.

13. Urlaubsabgeltung bei Tod des Arbeitnehmers

Xxxx xxx xxxx xxxx Xxxxxxxxxx, xxxx xxxxxxx xxxx xxxxxxxxx Xxxx xxxx Xxxxxxxxxxxx xxx. xxxxx Xxxxx: Xxxx Xxxxxx xxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxxx, xxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxx xxxxxx Xxxxxx xxxxx xxxx xxxxxx xxxxx

  • Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx: Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxx xxx Xxxxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxx xxxxxxx xx xxxx xx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxx. Xxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxx xxxxx xxx xxxxxx xxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxx xxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxx, xxxxxxx xxxxx xxxxxx Xxxxx, xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, x XXX xxxxxxx.
  • Xxxxxx xxx xxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxx xxxxxxx xxxxxxx: Xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxxx. Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx Xxx. x xxx XXxXxxxxxxxxx xxxxxxxxXX xxx x.xx.xxxx xxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx: Xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx xxx Xxx xxx Xxxxxxxxxxxxx xxxxx, xxxxxxx xxxxxxx xxxx xx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx, xxx xxx Xxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx Xxxxxxx x Xxx. x xxx XXxXxxxxxxxxx xxxxxxxxXX xXxxX Xxxxxx xxx x.xx.xxxx, xx Xx xxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxxx xxx XXxXxxxxxxx xxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx. Xx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xx xxxxxx xxxxxxxxxx, xxxxx xxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxxxx xxxxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxxxx xxxxxxx xxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxx. Xxxxxx xxx XXX xx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx xxx, xxxx xxxxx xxxxx xxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, x XXX xxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxx xxxxx Xxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, x XXX xxxxxx xXxx.
  • Xxxx xxx Xxxxxxxxxxxxxx xxx XXX xxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxxX x.X.x. xx xxxx Xxx. x XXX xxx xxx Xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx XxXX xxx xxxx xxx Xxxxxx xxx xx.x.xxxx xXxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxx xxx Xxxxxxxxxxxxx xxxxx. Xx xxx xxxxxx xxxxx xxx Xxxxx xxxxxxxxxxx, xx xxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxx Xxxx xxx Xxxxxxxx xxxx, xxxx xxx xxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxxxx xxxxxxxx, xx Xxx. x xxx XX xxxxxxxxXX xxxx Xxx. xx Xxx. x XXX xxxx xx xxx Xxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxx xxx XxXX xxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx. Xxxxxxxxx xxx xxxx xxx Xxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxx, xxxx xx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxx xxxx xXxxxxxxxxx: XXxxX Xxxxxxxxxxx xxx xx.xx.xxxx, xx Xx xxxxxxx.
  • Xxxxxxx: Xxx XXX xxx xxx XxXX xx xxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xx XXX xxxxx xXxx xx Xxxxxxxxxxxxxxxxx xxxxxxx, xx xxx xxx Xxxxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxx xxx xxxxxx Xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxx.
  • Xxx Xxxxxxxxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxx, xxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxx. Xxx Xxxxx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxx xxxxx. Xxxxx xxxxxxx xx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx, xx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxx xxx xXXxxX Xxxxx xxx xx.x.xxxx, x Xx xxxxxxx.

XXXXXXXXX: Xxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxx XXX. Xxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxx xxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxxx XXXx.

Xxxxxxxxxxxxxxxx Xxxxxxxxxx

Xxx xxxx xxx Xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxx. Xxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx, xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxx XXx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxxxxxxxx, xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xXxxxxxxxxxx xxx xx.xx.xxxx, XXX xx. Xxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx XXxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx XXX.

Xx Xxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxx xxxxxxxxxxxx: Xxx xxxxxxxxx xx xxx Xxxxxxxx, xxxx xx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxx. Xxx xxxxx Xxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xx Xxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx XXX xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx XxXX xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx. Xxx XXX xxx xxxxxx xxxxxx xxxxx xxxxxxxx xxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxx xxxxxxx. Xxx xxxxx xxxxxx xxx Xxxxxxx xxx xxxx xxxx XXX xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx XXX xxxxxx xxx x XXX xxxxxx xxxxxxxxxx.

a) Entschädigung für nicht genommenen Urlaub

Xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx, xxx xxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, Xxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx, xxxx xx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxxx.

  • Xxxx Xxxxxxxxxx xxx XxXX xxx xxxxx Xxxxxxxxxxxx xxxx xxx XXxXxxxxxxxxx xxxxxxxxXX Xxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx. Xxxxxx Xxxxxxxx xxxxxx xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxx xxx. Xx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxx xx xxxxxxxxxxxx Xxxx, xxxxxxxxxxxx xxxxx.
  • Xxx Xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxx. Xxxxx xxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxx, xxxxx Xxxxxxxxxx xxxxxx, xxxx xx xxx. xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxx xx xxx xxx Xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx.
  • Xxxxxxxxxxx xxx xxx xxx XxXXxXxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xx xxx Xxxxxxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx, xxxx xx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xXxXXxXxxxxx xxx x.x.xxxx, Xxxxxxxxx XxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxx xxx Xxxxxxxxx.
  • Xx xxxxx xxx XXxXxxxxxxxxxxxxxx xxxx, Xxxxxxxxxxxxx xxxxx xxx xx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx xxxxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxx xx xxxxxxxxx. Xx xxxxxx Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xx xxxxxx Xxxxxx xxxxxxxxxxx xxxxxx, Xxxxxxxx xxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx. Xx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx.

14. Abschaffung der Steuerfreibeträge ab 2006

Xxx xxx "Xxxxxx xxx Xxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx" xxx xx.xx.xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx x.x.xxxx xxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx.

Xx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx

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x Xxx xxxx xxxxxx xxx xx Xxxxx xxx xxxxxxx xxx xx Xxxxx xx Xxxxxxx

x Xxx xxxx xxxxxx xxx xx Xxxxx xxx xxxxxxx xxx xx Xxxxx xx Xxxxxxx

x.xxx XXX
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x.xxx XXX

xx.xxx XXX

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Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxx x.x.xxxx xxxxxxxxxxx xxxxxx: Xxxxx xxx Xxxxxxxxx xxx xxx x.x.xxxx xxxxxxxxxxx xxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx, xxx xxxx xxx xxx xxxxxxxxxxx xx.xx.xxxx xxxxxxxxxx, xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xx Xxx. xx XXxX xxxxx.

Xxxxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx xxx xxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxx xxx xxxx xxxxx xxxxxxxxxxx xxx. Xxxxxxx xxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxx xxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx.

Wichtig: Wenn Sie eine Abfindung im Zusammenhang mit Altersteilzeit vereinbart haben

Xxxxx Xxx xxx xxx x.x.xxxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxxxx xxxx xxx xx.xx.xxxx xxxxxxxx xxxx, xxxxxxx Xxx xxxxxxxxx: Xxxx xxx Xxxxxxxxx xxxx xxxx xxx xx.xx.xxxx xxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxx Xxx xxxx xxx xxx xxx Xxxxxxxxxxx x xxxx xxxxxxxxxxxxx x xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxx x.x.xxxx xxxxxxxxxx xxxxxx xxxx, xxxxxxxxxxx Xxx xxxx xxx Xxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xXxxXxx. Xxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx.

XXXXXXXXX: Xxxxx xx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxx xxxx xxx xx.xx.xxxx xxxxxxxxxx xxx, xxxxxxx Xxx xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxx xx.xxx XXX x x.xxx XXX x x.xxx XXX xxxxxxxxxxx Xxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxx xxxxxx xxxx. Xxxxxx Xxxxxx xxxxx xxxx xxxx xxxxxxxxxx. Xxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xXXX Xxxxxxxxx xxx x.xx.xxxx, X xxxx XxxxxXx XX xxx.

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