Zeitwertkonten: Interessantes Modell zur Gestaltung der Lebensarbeitszeit

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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• 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.
• Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx.
• Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx, xx xxx xxxxx xxxxxxxxxxxx xxxx xxx xx xxx XXX x.X.x. xx xxx XXXx

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:
Xxx xxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx x.xxx XXX xxxxxx xxxxxxxxx xx Xxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxx xxxx xxx xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xx. Xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xx XXX xxxx. xx x Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxx Xxxxxxxxxx:
xx Xxxxxxx x xx XXX x x,xx x xx Xxxxxx x x.xxx XXX xx Xxxx.

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 xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx: 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.

Xxxxxxxxxxxxxx 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.xxxxxxXx Xxxxx xxxx xxxx xx x.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.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxx.

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 xxxxxxxxxxx xxxxxx 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

XXXXXXX: Xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxx "Xxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx x Xxxxxxxxxxxx". Xxxxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx.

Xx xxxxxx xxxxxxxx Xxxxxx:

• Xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxxx.
• Xxxxxxxxx xxxxxx xxx xxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx xxx x Xx. xx XXxXx.
• Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxx xx Xxx. x XXxXx.
  Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx.
• Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx 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.

XXXXXXXXX: xxxxx Xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxx xxx. xxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

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.

XXXXXXXXX: Xxxxx Xxx xxx xxxxxxxxxxxx xxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxxxxxxxx, xxxxxxx Xxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxx. Xx xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxx xxxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxx. xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx Xxx xxxxxxx xx Xxxxxxxxxx xxxx Xxxxxxxxxx.

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.

Xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx XXX xxxx xxxxxxx xxxx xxxxxxxx, xx xxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx "Xxxxxxx xxx Xxxxx" xx xxxxxx. Xxx xxxxx xxxx xxxx Xxxxxxxxxx Xxxxxx.

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.xxxxxx

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

XXXXXXXXX: Xxx Xxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxx xx.xx.xxxx xxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxx xxxxxx xxx xxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxx Xxx. xx XXX XXx. Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx
x Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx,
x Xxxxxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxx xx xxxx Xxxxx xxxxx Xxxxxx xxxxxxxxxxx xxxxxx xxxx,
x Xxxxx xxx Xxxxxxxxxxxxx.

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:

• Xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxxxxxx xxxx xx Xxxxxxxxx xxx Xxxxxxxxx.
• 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.

Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx XXX xXxx 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.

XXXXXXX: Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxx xxx x Xxx. x Xx. x XXX XXx. Xxx Xxxxxxxxxxx xxx x xxxxxxxxxxxxx, xxx xxxx xxxxxx xxx x xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxxx x xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx x xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx.

Xxxx xxxxx Xxxxx xxx xx xxxxxxxxxxxxx xxxxxxxx

• xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, x.X. Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx
• Xxxxxxxxxxxxxxxxxxxxxxxxxx, x.X. Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx.

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

Xx xxx 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

Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx XxxXxXxxxxxxxxxxxxxxxxx, XxxXxXxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxx xxxxxxx. Xxxx xxx Xxxxx xxxxx xxxxxxx Xxxxxxx xxxxxxxx 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. Xxx Xxxxx xxx, xx Xxxxxxxxxxxxxx xxxx "Xxxxxx" xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxx xxxx XxxXxXxxxxxxxxxxxxxxxx xxx. xxxxxxxxxx xxxxx Xxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxxx. Xxx xx Xxxxx xxxxxxxxxxxxx xxxx 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.

XXXX:xxxxxxXx Xxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx, xxxx x xxxxxx xxx xxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx x xxxx XxxxxxXxxxxxxxxxxxxxxxx xxxxx XxxX xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxx. Xxxx xxx xxxx x xxx xxx "xxxxxxxx" Xxxxxxxxxxxxx x xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxxxxxxXxxxxxxxxxxxx.xxxxxxxxxxxx

XXXXXXX xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxxxxxxxxx xxx xxxx xxxxxxx Xxxxxxx. Xxx:xxxxxxXxxxx xxx xxx Xxxxxx,xxxxxxxxxxxxx xxxxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xx xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxx, xx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx, xxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx. xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxx xx xxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxX xxxxxxxxxxxx:xxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx.

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 xxxxxxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx 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.

Xxxx xxx Xxxxxxx xxxx XxxxxxxxxxxxXxxxxxxxx xxxxxxxxxxx.x.xxxx: Xxx XxxxxxxxxxxxxxxXxxxxxxx, xxx xxx xxx xx.x.xxxx xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx. xxxxxxxxxxxxxxx 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.

13. Zeitwertkonten bei Ehegatten-Arbeitsverhältnissen

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxxxxxxx xxxx xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxx.

• Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxx xxxxx xxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx.
• Xxx xxxxxxxx Xxxxxxxxxxxxxx, xxxx xxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxx xxxxxxxxxx xxxx, xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xx Xx. x XXX XXx.
• Xx xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, x.X. xxxxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xx Xxxxxxxxxxx xxx xxxx xxxxxxxx xxxxx xxxxxxx, xxx xxxxxx, xxx Xxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx. Xx xxxxx xxx xxxxxxxx xxxxxxx, xxxxxxx xxxx xxxxxx Xxxx xxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxx. Xxx xxxxxx xxxxxx xxxxx xxx Xxxxx xXxxx, Xxxxxx, Xxxxxx, Xxxxxx xxxxxxxxx. Xxxx xxx xx xxx xxxxxxxx, xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx.
• Xxx Xxxxxx xxxx xxxxxxxxxxxx xxxx, xxx xxxxxx xxx Xxxxxx xxxxxxxxxxx, xxx xxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxx. Xxx xxxxx xxxx xxxx xxxx xxx xx xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xx xxxxxxx, xxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxx, xxxxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xx xxx xxxxx xxxxxxxxxxx, xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx xx, xx xxx Xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxx xxxxxxx Xxxxxxxxxx xxx. Xxx Xxxxxxx xxxx xxxx xxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx XXX xxxxxx xxx xxxxx xxx.
• Xxx Xxxx xxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx: Xxxxx xxxx xxx xxxxx xxxxxxx xxxxxxx, xx xx xxxxxxxx xxxxxxxxxxxxxx xxx, xxxxxx xxx xxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxx xx xxxxxxxxxxx xxxx. Xxxxxx xxxx xxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxxxx, xx xxxxxxx xxx xxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxx xxxx xxxxxxxxxx xxxx.

XXXXXXXXX: Xxx Xxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxx, xxxx xxxx, xxxx xxxxx xxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxx xxx xxxxx xxxxxxx Xxxxxxx xxxxxxxxxxxxx xxxxxx.

14. Abfindung fürs Zeitwertkonto verwenden?

Xxx xxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxxx Xxxxxxxxx. Xxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx xx xxxxxxxxx XxxxxxxxxXxxxxxxx, xxx xxxxxxxx xxx xxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxxxxx. Xxx xxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxx, xx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxxx, xxx xx xxxx Xxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxxxxxxx xx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxx x Xx. xx XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxx, xxx xxxxxx, xxxx Xxxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxx, xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx "XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxx xxxxx. Xxxxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx XXX XX xxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx xXXXx Xxxx xxxxxxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx, xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxx xxx xxxxxxx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx.xxxxxxXxx Xxxxxxxxx xxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxx, xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx. Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx. Xxxxx xxxxx xx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxx xxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxx xxx XXX Xxxx xxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxx xxx. Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx.
• Xxxxxxxxxxx: Xx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxx. Xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxx xxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxx xx, xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx XXX Xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx, xxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx. Xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx "xxxxxxxxxxxx" xxxxxx xxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx xxxxxxx xxx xxxx xxxxxxx xxxxxx xxxxxx. Xxxxxxx xxx xxx XXX xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx XXX Xxxx xxx xxxxxxxxxxxxxx xx. Xxxxxxxxxx xxxxxx xxxx xx, xxxx xxx XXX Xxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxx xxx XXX Xxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx.

15. Gesetzliche Grundlagen

§ 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.....

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 Xxxxxxxxxxxx xxxx xx x xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx,

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 xxxx xx xx 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