Rund 75.000 Zeitsoldaten, die ihren Dienst bei der Bundeswehr vor dem 1.1.2006 angetreten haben und am Ende ihrer Dienstzeit Übergangsbeihilfen erhalten, profitieren weiterhin von einer alten Vergünstigung: von einem Steuerfreibetrag in Höhe von 10.800 EUR.

1. Neue Regelung: Wegfall des Steuerfreibetrages ab 2006

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Die neue Regelung in § 52 Abs. 4a EStG im Wortlaut

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Übergangsregelung

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2. Übergangsgebührnisse

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3. Die alte Regelung bis 2005

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