Zum 1.1.2009 wurden die gesetzlichen Rahmenbedingungen für Zeitwertkonten klarer als bisher gefasst und deutlich verbessert. Damit können Arbeitnehmer ihre Lebensarbeitszeit flexibler gestalten, beispielsweise abgesichert in den vorzeitigen Ruhestand gehen, eine Pflege- oder Elternzeit wahrnehmen, eine Teilzeitbeschäftigung ausüben oder eine berufliche Auszeit nehmen. Grundlage ist das "Gesetz zur Verbesserung der Rahmenbedingungen für die Absicherung flexibler Arbeitszeitregelungen" (Flexi-II-Gesetz) vom 21.12.2008.

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1. Was ist ein Zeitwertkonto?

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2. Wie sind Zeitwertkonten zu verwalten?

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Zur Werterhaltungsgarantie

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Verwaltung von Zeitwertkonten bei Banken oder Fondsgesellschaften

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3. Womit können Zeitwertkonten aufgebaut werden?

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Begrenzung der Zuführung

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4. Wofür können Zeitwertkonten verwendet werden?

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Planwidrige Verwendung des Zeitwertguthabens

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Höhe des Arbeitslohns in der Freistellungsphase

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5. Was sind die besonderen Vorteile des Zeitwertkontos?

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  • xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxx xxxxxxxxxxx xx xxx Xxxxxxxxx xxxxx x xxx xxxxxx Xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxx.
  • xxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxx xxxxxx, x. X. xxx Xxxxxxxxxxx, xxx Xxxxxx xxxxx Xxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx, xx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xx xxx Xxxxxxxxxxx xx xxxxxx, xxxx xxxx xxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx.

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Xxxxx xxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx xx Xxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxx.

Xxx xxxx xxx Xxxxxxxx:

  • Xxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxx xx. Xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxxx XXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx x.x.
  • xXxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXX XXx.
  • xXxx Xxxxxxxxxxx xxxxx xxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx.
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  • Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxx xxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx.
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Xxx xxxxx Xxxxx xxxxxxx Xxx "xxxxxx" Xxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxxx xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxx, xxxx xxxx Xxxxxxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxx xxx xxxxx Xxxx xxxxxxxx.

Xxxxxxxx:
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XXXXX: Xxx xxx x.xxx XXX xxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx XXX xxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx x.xxx XXX xxx xxx Xxxxxxxxxxxxx.

Sozialversicherungsbeiträge

Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxx xxx XXxXxxxxxx xxxxx xx xxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx x.xxx Xxxx xx xxxx Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx x.xxx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxx: Xxxx xxxx xxxxxxxxxxx xxxxx, xx xxx x.xxx Xxxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

Xx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xx, xxx xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx. Xx xxx Xxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxx xxxxxxxx xxxx xxx XXxXxxxxx xx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxx: Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx.

6. Besondere Regelung bezüglich der Unfallversicherung

Xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx x.x., xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx xxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxx xxx.

Xxxx xxxxxx Xxxxxxxx xxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxxXxxxxxxxxxxxxxxxxx: Xxxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxx xx xxxxxx xxx, xxxxxxx xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxxxxx, xxxxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxx.

Xxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx xxxx xxx Xxxxxxxxxx xx xxxxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xXxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxxxx, xx xx xxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxxx xxxx Xxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxx, xxx xx xx.xx.xxxx xxxxxxx xxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx, xxx xxx xx Xxxxxxxxx xxx Xxxxxxxxxx xXxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxx xx.xx.xxxx xxxxxxxxxx xxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxx xxx. xxxxxxxx, xx xxx xxx xxxxxxxxxxx xxx. xxxxxxxxx xxxxxx xxxx. xXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xxx.xx.xxxxx.

7. Verbesserter Insolvenzschutz für Zeitwertkonten

Xxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxx xxxxxxx Xxxxxxx, xxxx xxx xxxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx xxx xxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxx

  • xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xxx
  • xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xx XXX XXx. Xxx xxxx xx Xxxxx xxxx x.xxx XXX XXX xXxxxx xxx x.xxx XXX xXxxxx xx Xxxxx xxxx xxxx xx x.xxx XXX xxx. x.xxx XXX.

XXXXXXX: Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx, xxxx xxxxxx xxx xxx x.x.xxxx xxxxxxxxxxx xxxx xxx xxx Xxx. x XXX XXx.

XXXXXXXXX: Xxxx Xxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx Xxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx, xxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xx Xxx. x XXX XXx.

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxx xxxxxx, xxx xxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxx xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx.

  • Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. x XXX XXx.
  • Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxx xxx xxx xxxxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxx xx Xxx. x XXX XXx.
  • Xxxx Xxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxx xxxx Xxxx, Xxxxxxx, Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx: Xxxxx Xxxxxxxxxxx xxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx xxx xx Xxx. x XXX XXx.
  • Xxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XxxxxxXXXx, xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxx x.x.xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx XxxxxxXXXx.

Xxx Xxxxxxxxxxxx xxxxxxx xxxx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx. Xxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx. Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx, xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxx.

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Xx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx, xxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx

xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx,

  • xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx,
  • xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxx xxx Xxxxxxxxxxxx xx xxxx xxx xx x xxxxxxxxxxxxxx xxxx
  • xxx Xxxxxxxxxxxxxxxx xxxxx xxx xx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx, xxx xxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxxx Xxxxxxx xxxxx xx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xx xxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx.

Zeitwertkonten sind nicht Hartz IV-sicher

Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxx XXX XX. Xxx xxxxxxxx, xxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxxxxxxxxxx xxxxxx.

8. Übertragung von Zeitwertkonten auf einen neuen Arbeitgeber

Xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx xxx xxxx x xxxxxx xxx xxxxxx x xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx

  • xxx xxx xxxxx Xxxxxxxxxxx xxxx
  • xxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxxxxx Xxxxx xx.

Xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxx. Xxxx xxx xxxx xxxxxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. x Xx. x XXX XXx.

Xxx xxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxx: Xxx xxxx Xxxxxxxxxxx xxxxx xx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxx xxxxx Xxxxxxxxxxxx xxx xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxx xx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxx.

  • Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxx xx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxx xxx xx xxxxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxx xxxxxxxx.
  • Xxxxxxxxxxxxxxx xxxxx xxx xxxx Xxxxxxxxxxx xx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xx xxxxx. Xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxx xxxxx xx xxx Xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxx.

9. Übertragung von Zeitwertkonten auf Deutsche Rentenversicherung Bund

Xxxxx xxxxx xxx xx xxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxx xx xxxxxxxxxxx: Xx xxxxx xx xxx, xxxx xxx xxxx Xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx, xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxx xxxx xxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxxx Xxx xxx Xxxx:

  • Xx xxx x.x.xxxx xxxxxxx Xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXX XXx.
  • Xxxx Xxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxx

  • xx Xxxxx xxxx: xx.xxx XXX xXxxxx xxx xx.xxx XXX xXxxx
  • xx Xxxxx xxxx: xx.xxx XXX xXxxxx xxx xx.xxx XXX xXxxx
  • xx Xxxxx xxxx: xx.xxx XXX xXxxxx xxx xx.xxx XXX xXxxx
  • xx Xxxxx xxxx: xx.xxx XXX xXxxxx xxx xx.xxx XXX xXxxx
  • xx Xxxxx xxxx: xx.xxx XXX xXxxxx xxx xx.xxx XXX xXxxx
  • xx Xxxxx xxxx: xx.xxx XXX xXxxxx xxx xx.xxx XXX xXxxx

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Xx xxxxxx xxxxxxxx Xxxxxx:

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  • Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx: xx,x xx xxxx xxx. xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxx Xxx xxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx.
  • Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxx XXX, xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxx xx xxxxxx xxx xx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xx xxx xxxxxxx xxx Xxxxxx xxx.

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Xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xx xxxxxxxx xxx xxxxx xx Xxxxxxxxx xxxxxxxxx xx xxxxxxx, xxxx xxx xxxxxx xxxxx Xxxxxxxxxxx xxxxxx, xxx xxxxxx xxx, xxx Xxxxxxxxxxxx xx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxx, xxxx xxxxx xxxxxxxx xxxxxxx.

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Xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx x.x.xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx.

Xxxxxx xxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxx. Xx xxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxx Xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxx Xxxxxx, xxx xxxxx xxx xxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxx xx xx Xxxxxx xxx Xxxxxxxxxxxxx.

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Xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xXXXx.

10. Übertragung von Zeitwertkonten in die betriebliche Altersversorgung

Xxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xx xxx Xxxxxx xxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx xxxxxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxx: x.xxx XXXx xxxxxxxx xxxxxx. Xxx xxxxx xxxxx xxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxx xx xxx xx.xx.xxxx xxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. xx XXX XXx.

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Xxx xxxxxx Xxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx.

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Xxxxxxxxxxx Xxxxxxxx:

Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx.xxxx:

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  • Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxx xx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx. Xxxx xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx. Xxxxxxxxxxx xxxx xxxx xx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. XXXx XXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx x.x.

11. Zeitwertkonten auch für geringfügig Beschäftigte möglich

Xxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxx xxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxxxx. Xxxx xxxxxxx xxxx xxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xx xxxxx Xxxxxxxxxxxxx xxxxxxxx xx xxxxxxxxx, xxxx xxxxx xxxxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxxx xxxxxxxx.

Xx xxx x.x.xxxx xxxxx xxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxx XXX xxx xxxx: xxx XXXx xxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxx. Xxxx xxx Xxxxxxxxxx xxxxxx xx xxxx xxxxxx xx xxx Xxxxxxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, Xxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xx. x XXX XXx.

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Xxxx xxxxx Xxxxx xxx xx xxxxxxxxxxxxx xxxxxxxx

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Xxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xx xxxx xxx xxxx xxxxxxxxxx xxxx Xxxxxx x xxx xxxx: xxx Xxxxx x xxxxxxxxxx xxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxx xxxx xxx xxxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxx x Xxx. xx XXX XXx.

a) Wertguthabenvereinbarungen

Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxxxxx xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxx. Xxxx Xxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxx, xxxx xx Xxxxxx xxx xxxx xxx xxxxx Xxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. xx Xxxx x XXX XXx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, Xxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxxx. Xxxx xxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx xxx, xxxxx xxxxxxxx. Xx Xxxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxx xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xx Xx. x XXX XXx.

Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx x xxx. xx x xx Xxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxx xxx XXX xx Xxxxx xxxxxxxx. Xx xxx xxxx xxxxx xxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxxxx xxx xx xxxxx xxxxxxxx, xxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx.

Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx x xxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxx xxx xxx XXX xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxx xxx XXX xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxx.

XXXXXXX: Xx xxx xxxxxxxxxxx, xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxx xxx XXX xxxxxxxx, xxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxx. Xx x.xx.xxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxx xxx XXX. Xxxxx xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx.
Xxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx XXX xxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxx. Xxx Xxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxx Xxxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx "Xxxxxxxxxxxxx" xxx xxxxx xxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx "Xxxxxxxxxxxxx".

Xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xx xx xxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXX XX xxxxx xxxxxxxx, xxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxxxxx xxxxx. Xxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxx xxxxx "Xxxxxxxxxxxxxxxxxxxx" xxx xxxxx xxxxxxxxxxx. Xxx xxx xxxxxxx xxx xxxxxx Xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx xxxx xxxxx xx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx.

b) Flexible Arbeitszeitregelungen

Xxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx: Xxxx xxxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx.X. xxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx, xxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx xxxx. Xx xxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxx.

Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxx xxx xx xxxx Xxxxxxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxxx xxx xxx xxxx Xxxxxxxxxxxx xxx xx xxxxx Xxxxx xxxxxxxx xxx x Xxx. xx Xxxx x XXX XXx. Xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxx xxx xxx xx Xxxxxx xxxxx xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xxxx xxx x.x.xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxx. Xxxxxxxxxxxxxxxxx xx xxxxxx xxx Xxxxxxxxxx xx xxxxx Xxxxx xxxx xx xxxxx xxxxxxx Xxxxx xx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx.

Xxxxxxxx:
Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx x.x.xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx XXX xx Xxxxx. Xxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxx xxx Xxxxxxx xx xxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx, xxxxx xxx Xxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx xx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx Xxxxx xxxxxxxx xxxx.
Xx xxxxxxx xxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xx xxx XxxxxxxxXxxxxxxx xxx xxx Xxxxx xxx xxx XXX xxxxxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx.

Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx. Xxx xxx Xxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx XXX Xx. Xx xxxxxx Xxxxxxx xxxxx x xxxxxxxxxxx xxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx x xxx Xxxxxx xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xx xxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxxx xxxx Xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.
Xx xxxxxxx xxx xxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx.

XXXXXXXXX: Xxxxxxxx Xxx xxxxx, xxxx xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx XXX xxxxx xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx x.xxx XXX xx Xxxx x xxxxx Xxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xx xxxxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx, x.x. xxxxxxxx, xxxxxx xxxx.

12. Zeitwertkonten für Geschäftsführer und Gesellschafter-Geschäftsführer

Xx xxx xxxxxxxxxxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxx XxxXxXxxxxxxxxxxxxxxxxx, XxxXxXxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxx: Xxxx xxx Xxxxx xxxxx xxxxxxx Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xx xxxx xxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxx. Xxxxx xxxxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx.

Xxxx xxx x.x.xxxx xxxxxx Xxxxxxxxxxxxxx xxxx XxxXxXxxxxxxxxxxxxxxxx xxx. xxxxxxxxxx xxxxx xxxx xxxxxxxxx. Xxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxx:

  • Xxx XxxXxXxxxxxxxxxxxxxxxxx, XxxXxXxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxx xx xxxxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxx xxxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx.
  • XXXX xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxx xxx, xxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xx xxxxxxxxxx xxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx, Xxxxxxxx XX X xxxxxx.

XXXXXXXXX: Xxx XxxxxxxxxxxxxxxXxxxxxxx, xxx xxx xxx xx.x.xxxx xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxxxxx xxx xxx xx.x.xxxx xxxx xxx Xxxxxxxxxx xx xxxxxxxxx. Xxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxx xxxxxxxx xxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. X. XXx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxx Xxxxxxxx xxx xxx xxx xx xxxxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxx. Xxxx xx xxxxxx Xxxxxxxxx xxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx.

XXXXXXX: Xxxxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxx XxxX xxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxx xxxxx XxxXxXxxxxxxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxx, xxxx xx xxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxx xxxxxxx xx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

Xxx Xxxx: Xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx XxxX xxx xxx xxxxxx xxxxxxxxxx, xxxx xxx Xxxx xxxxxx Xxxxxxx xxx xxx "Xxxxxxxxxxxxxxx" xxxxxxxxxx xxxxxx xxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxxxxxxxxxxx xxxxx. Xxx xxx Xxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx XxxX xxxxxx xxxxxxxxx x.xxx XXX xxx xxx Xxxxxxxxxxxxxxx xxx. Xxx XxxX xxxxxxx xx Xxxxx xxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx "Xxxxxxxxxxxxx". Xxxxxxxxxx xxxxx xxxxxxxx xxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx.

Xxx XXX xxxxxx xxx xxxxx. Xx Xxxxxxxxxxxxxx xxx XxxX xxxxxxxxx xxx XXX, xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxXXx xxxxxxxx, xxx xxx Xxxxxxxxx xxx XxxX xxxxx xxxxxxx. Xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxx XXX xxxxxxxxxx xxxx xxx xxx xxx. Xxxxxxxxxxxxxxxxx xxx XxxXxXxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxx, Xxxxxxxx xxxx xxxx xx xxxxxxxxx, xxxx xxx xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxx xxxxxx xxxxxxxx. Xxxxx xxxxx xxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxx xxxxxxx xx xxxxxxxxxxxx Xxxxxxxx. Xxxxxxxxx xxxxx xx xx xxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx.

13. Gesetzliche Grundlagen

XXXXXXX:
XXXxXxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxx:
x XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx xXXXx

Xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx:
x Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xXXXx

§ 7 SGB IV - Beschäftigung

xxx ..

xxxx Xxxx Xxxxxxxxxxxxxx xxxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxx xxxxx Xxxxx, xxxx

x. xxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxx xx xx xxxxxxx xxx xxx

x. xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xxx xxxx xxx xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxx xxxxxx, xx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxx.

xxx xxxxx Xxxx x xxxx xxxxxxxxxxxx, xxxx xxxxxxxx xxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxxx, xxxx Xxxx x Xx. x xxx xxx Xxxxxxxx, xxxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxx.....

xxx ...

xxx Xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxxx xxxxxxx xxx xxxxx Xxxxx. Xxxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx. Xxxx x xxxx xxxxx, xxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxx Xxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxx x xxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxx xxx xx x Xxxxxxxxxxxxxxxxxx.

§ 7b SGB IV - Wertguthabenvereinbarungen

Xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx, xxxx

x. xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx,

x. xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx,

x. Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx, xx xx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxx,

x. xxx xxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxx

x. xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxx xxxxxxxxx xxxxxxxxxxx, xx xxx xxxx, xxx Xxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx.

§ 7c SGB IV - Verwendung von Wertguthaben

xxx Xxx Xxxxxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxx xxxx xx xx xxxx xx Xxxxxxxx xxxxxxxx xxxxxx

x. xxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxxxxxxx xxxx Xxxxxx,

xx xx xxxxx xxx Xxxxxxxxxxxxx xxxx xx x xxx Xxxxxxxxxxxxxxxxxx xxx xx. Xxx xxxx xXXXx. X X. xxx, xxxx xx xxx xxxxxxx xxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxxxxx,

xx xx xxxxx xxx Xxxxxxxxxxxxx xxxx xx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxx xxxxxxx xxx xxxxxxx,

xx xxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xx x xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xx x xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx,

x. xxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxxxxxxx xxxx Xxxxxx,

xx xxx xxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxx, xx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxx Xxxx xxxxxxx xxxx xxxxxxxx xxxxxxx xxxx

xx xx xxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

xxx Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxxx, xx xxx Xxxxxxxxxxxx xxxx xx xx xxxxxxxxxx xxx Xxxxxx x xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx.

§ 7d SGB IV - Führung und Verwaltung von Wertguthaben

xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxx xxxxxxxxxxx.

xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx xx Xxxxxxxx xxxxx xxx Xxxxx xxxxx xx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx.

xxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxx Xxxxx xxx Xxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxx, xxxx xxxx Xxxxxx xx Xxxxxx xxxx Xxxxxxxxxxx xxx xx xxxxx Xxxxx xxx xx Xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxx. Xxx xxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxx, xxxx

x. xxxx xx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx

x. xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x Xxxxxxxxx x xx Xxxxxxxx xxxxxxxx xxxxxx xxxx.

§ 7e SGB IV - Insolvenzschutz

xxx Xxx Xxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxx xxxx xx xx xxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxx

x. xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxx xxx xxxx

x. xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx.

Xx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxx x Xx. x xxxxxxxxxxxx Xxxxxx xxx xxx xxx Xxxx x Xx. x xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx.

xxx Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx x xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxx Xxxxxxx xx xxxxxxx, xxx xx Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxx xxxx xx xxxxxxx xxxxxxxxxx Xxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxx xxxx xx xx xxx xxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxx x xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxx.

xxx Xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx.

xxx Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxx xxxxxxxxxxx xx xxxxxxxxxxxx, xxxx xxx Xxxxx xxxxxxxx xxx xx Xxxxxx x Xxxx x Xx. x xxx x xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx.

xxx Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx x xxx x xxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx xxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxx xxx xx xxx Xxx. x xxxxxxxxxxx.

xxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxx xxxx, xxxx

x. xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx,

x. xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx xx Xxxxx xxx Xxxxxxxx x,

x. xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxx xxx Xxxxxxxxxxxx xx xxxx xxx xx Xxxxxxx xxxxxxxxxxxxxx xxxx

x. xxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx,

xxxxx xx xx xxx Xxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xxxx x xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxx x xxxx, xxxx xx xxxxxx Xxxxxxxxxxxxx xxxx Xxxxxx x xxxxxxxxxxxx xxx, xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxx x xxxxx xxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxx xx xx xxx xxx Xxxxxx xx xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx.

xxx Xxxxx xx xxxxx xxxxx xxxxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx. Xxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx. Xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxx, xxxx xxx xxx Xxxxxxx xxxxx xx xxxxxxxxx xxxxx.

xxx Xxxx Xxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxx, xx xxx xxxx, xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx.

xxx Xxx Xxxxxxxx x xxx x xxxxxx xxxxx Xxxxxxxxx xxxxxx xxxxx xxx Xxxx, xxx Xxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx, xxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxx xxxxx xxx Xxxx, xxx Xxxx xxxx xxxx Xxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx.

§ 7f SGB IV - Übertragung von Wertguthaben

xxx Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xx xx

x. xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxx xxx,

x. xxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xx Xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx.

Xxxx xxx xxxxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xx xxxxxxxxx.

xxx Xx Xxxx xxx xxxxxxxxxxxx xxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx Xxx. x xxxxx xxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xx xx xx Xxx. x Xx. x Xxxxxxxxx x xxxxxxxxx Xxxxxx xx Xxxxxxxx xxxxxx. Xxx Xxxxxx xxx xxxxxxxxxxx xxxxx Xxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xx xxxxxxxx xx xxx Xxxxxx xxx xxxx xxxxxxxxx, xx xxxxxxx Xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxx xxxxx xxx xx x Xxx. xx Xxxx x Xx. x xx xxxxxxxxxxxxxxxx.

xxx Xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx Xxxxx xxx Xxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxxxx xxx xxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xx xxxxxxx xxx xx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxx xx xx Xxx. x xxxxxxxxx xxxxxxxxxxx.

§ 116 SGB IV - Übergangsregelungen für bestehende Wertguthaben

xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxx xx x. Xxxxxx xxxx xxxxxxxxxx xxx xx xx Xxx. x xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxx xxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx.

xxx xx xx Xxx. x xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx, xxx xxxx xxx x. Xxxxxx xxxx xxxxxxxxxxx xxxxxx xxxx.

xxx Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx, xxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxxx xxx xx xxxxx xxxxxxxx xx xx Xxx. x xxx x xxxxx Xxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xx xx Xxx. x xxx x xxx Xxxxxxx xx xxx x. Xxxx xxxx.

xxxxxx

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