Wer Arbeitslosengeld, Elterngeld, Mutterschaftsgeld, Krankengeld oder andere Sozialleistungen als Lohnersatz bezogen hat, kann seine Einkommensteuer nicht einfach nach der Steuerformel berechnen bzw. aus der Steuertabelle ablesen. Diese Leistungen sind zwar steuerfrei, und doch treiben sie den Steuersatz für das übrige steuerpflichtige Einkommen in die Höhe. So kassiert der Fiskus indirekt mit über den sog. "Progressionsvorbehalt" (§ 32b EStG).
Vordruck Progressionsvorbehalt bei steuerfreien Ersatzleistungen
Rechner: Programm zur Berechnung des Progressionsvorbehalts 

 

1. Was alles Lohnersatzleistungen sind

Xxxxxxxxxxxxxxxxxxxx x xxxx XxxxxxXxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx x xxxx xxxxxxxxxx. Xxxxxxx xxx Xxxxxx xxxxxxx xxxxxx: Xxxx xxxxxxxxxxx Xxx Xxxxxxx xxxxxx: Xxxx, xxxxx xxxx! Xxxx xxxxx Xxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx.

  • Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx: Xxxxxxxxxxxxxxxx X, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, XxxxxxxXxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, XxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxx, Xxxxxxxxxxxxxxxxxxx.
    Xx xxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxx XXX XXXx.
  • Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxx xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx.
  • Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x xxx x XXX XXX xxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx.
  • Xxxxxxxxxx xxxx xx xx XXX XXX, xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxxx. Xxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx. Xxx xxxx xxxxxx xxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXXX Xxxxxx xxx xx.x.xxxx, XX xxxx X. xxxxx.
  • Xxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxxxxx xxx, x. X. xxxxx Xxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx, xxx xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxx Xxx. x Xx. xx XXxXx.
  • Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx: Xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxx xxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxxx.
  • Xxxxxxxxxx xx x.x.xxxx xxx xxx Xxx. x Xx. xx XXxXx, xxxxx xxxxxx xxx Xxxxxxxxxxxxxx xx x.x.xxxx.
Xxxxxx Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx XXX, xxxx Xxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx, xxxx xxxx xxxxx xxxxxxxxxx. Xxxxxxxxxx xxxx xxx xxx XXXxXxxxxx xxx xxx "xxxxxxxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx" xxx xx Xxx. x Xx. x XXxXx.

XXXXXXX: Xxxxxxxx Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx XXX xxx xxxxx Xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxx xx, xxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxx x xxxx Xxx Xxxxxxxxxx x xxxxxx xxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxx. Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxx: Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx. Xxx Xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx XxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxx xxxx Xxx xxxxx xxxxxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx.

Leistungen ohne Progressionsvorbehalt

Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxx, xxx xx xx xxx Xxx. x Xx. x XXxX xxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxx: Xxx xxxx xxxx

  • Xxxxxxxxxxxxxxxx XX xx xxxx xX xxx Xxx. x XXxXx.
  • Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxXxxxxXxxx.
  • Xxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxx xxxxxxx xxxx xX x.x XXxXx. Xxxxxxx xxxxxxx xx xxxx xx xxxxxxxxxxxxxx Xxxxxxx xxxxxxx xx xx Xx. x XXxX, xxx xxx. xxxx xxx XXX xxx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.
  • Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xX xxx Xxx. x XXxXx.
  • Xxxxxxxxxx xxxx xxx XxxxxxxxxxxxxxxxxxXxxxxxxxxx xX xxx Xxx. x XXxXx.
  • Xxxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxx.
  • XxxxxxxxxXxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxx xX x Xxx. x XXxXx.
  • Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx.
  • Xxxxxxxxxxxxxxxxx xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.
  • Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx.
  • Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx, Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx.
  • Xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxxx.
  • Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx, xxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXXX Xxxxxxx xxx xx.x.xxxx, X xxxxXxXx xxxxXx xxxx.
  • Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xx XXX XXXx.
  • Xxxxxxxxxxxxxx xx x.x.xxxx. Xxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx, "xx xx xxxx xxxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxx xxx xxxxx, xxxxxxxxxx Xxxxxxxxxx xx xxxxxxxx, xxxxxxx xx xxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx" xXXxXxxxxxxxxx xxxxxxxx xxx xx.x.xxxx, Xxxxx xxx.
  • Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx xxx XXX.
  • Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxx xxx xxx Xxx. x XXX XXx.

Bestimmte Leistungen von der Krankenkasse ohne Progressionsvorbehalt

Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx, xxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxx xxx. Xxxxxxxxxxxxx xxx, xxxx xx Xxxxxxxx xxx Xxxx xxxxx xx Xxxxxx xxxx xxx xxxxxxxxxxx Xxxx xxxx. Xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxxxxxxx xxx xxx Xxxxxx xxxx xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx. Xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxx xxxxxx xxxxx Xxxxxx xxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxx. x XXX Xx.

Xxx xxxx xxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx xxxxx xxx Xxxxx xxxxxxxxxxx Xxxxxx, xx xxx Xxxxxxxx xx xxxxxxx xxx xxx Xxxxxx xx xxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxx, xxx xxx xxx Xxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxx, xx xxx xxxxx xx xxx Xxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

Xxxxxxxx xxxxxx Xxxxxxx xxxxxxxxxxx x xxxxxx xxx xxxxxx xxxxxxxxxxx x xxxxxxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxXx xx:

  • Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xx Xxx. x XXX X , xxxx xx xxxx xxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxx, xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx x.X. xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.
  • Xxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xx xx Xxx. x XXX X.
  • Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx XxxxxxxXxxxxxXxxxxxx.
  • Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxx xx xxx XXX xxx. Xxxxxxxxxxxxxx xxxx xx xxx XXX xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxx, xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx x.X. xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Besonderheit beim Krankengeld

Xx Xxxxx xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx x Xxxxxx xxxxx xxx Xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx:

  • Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx x Xx. xx XXxXx, xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxx. x Xx. xx XXxXx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxx, xxx xxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxxx xxx xx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx.
  • Xxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xX xxx Xxx. x Xxxx x XXxXx.

Xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xx xxx XXxX xxxxxx Xxxxxxxxxxx. "Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx XXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxx Xxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx, xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx. Xxxx xxxxxxx xxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx. Xxxx xxxxx xxxx xx xxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx.

Besonderheit beim Insolvenzgeld

Xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxx, xxxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx XXX XXXx. Xxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxx x Xx. x XXxXx, xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXxXx.

Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxxxxx xxx, x. X. xxxxx Xxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xx xxx xxx Xxx. x XXX XXXx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xx xxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxx xxx xxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx, xxx xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxx Xxx. x Xx. xx XXxXx.

Xxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx XXxXx. Xxxx xxxx xxx xxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx. Xxx Xxxxxxx xxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxxx xxxxxxxx xxx Xxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxxx, xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Besonderheit zur Verdienstausfallentschädigung für Wehrdienstleistende

Xxxxxxxx, xxx xx xxxxx Xxxxxxxxxx xxxx xx x xxx Xxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxx xx Xxxxxx xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xx Xxxxxxx xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxx x.x. xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x XXXx.

  • Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xx xxx xxx XXX xxx xxxxxxxxxx xxxxxxxx xx x Xx. xx XXxXx, xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxx. x Xx. xx XXxXx.
  • Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxxx xx xxx XXX xxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxx xxxx xxxx xx xxx xxx XXX xxxxxxxx xxx Xxxxxx, xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx, xxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx, xxx xxxxx Xxxxxxxxxx xxxx xxx xxxx xx xxx xxx XXX xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxx, xxxx xxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxx xxxxxxx xxxxx xx xxx xx Xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxx xxxxxxxxx xxxxxxx, xxx xxxxx Xxxxxxxxxx xxxx xxxx xx xxx xxx XXX xxxxxxxxxxxx xxxx. Xxxxx xxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxx Xxxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx.

2. Wie das Finanzamt Kenntnis von Lohnersatzleistungen erlangt

Xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxx XXX xx Xxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx, xx xxx Xxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxx.

  • Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxx xxx xxxxxxx xxxxx xxxxxxxxxx "Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx" xxxxxxx xxxxxxx.
  • Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxxxxxxx xx xxxxx xx "Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx", x. X. Xxxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxxxxx xxxxxxxxxxxx xx xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx

Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx. xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxxxxxxx xx xxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx, xxx xxxx xxx xxx xx. Xxxxxxx xxx Xxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx.

Xxxxxxxx xxxx xxx Xxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx xxxxxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx x xxx xxxx xxx xxx xx.x.xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxx, xxxxxxxxxxx xx xxxxxxxxx xx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, x. X. Xxxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxx xxxxxxxx xxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx. Xx xxxx xxxxxxx xxxx xxx Xxxxxx xxxxxx Xxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx "xxxxxxxxx". Xxx xxxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx "xxxxxxxx", xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx.

3. Wie der Progressionsvorbehalt funktioniert

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxx Xxxxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx x xxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxxxxxx xxx xxx Xxx. x XXxXx.

Xx xxxxxxxxx Xxx Xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx

  • Xxxxxxxxx Xxx Xxx xx xxxxxxxxxxxxx Xxxxxxxxx: Xxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxx.
  • Xxxxxxxxx Xxx Xxx Xxxxxxxxxxxxxxxxxxx: Xxxxx xxxxxxx Xxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxx xx. Xxxxx xxxx xxxxxx Xxx xxxx Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxx Xxxxxxxxxxxxxx xx. Xxx xxxxxxx xxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxx.
  • Xxxxxxxxx Xxx xxx xxxxxxxxxx Xxxxxxxxxx: Xxxx xxxxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx.
  • Xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx x xxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx x xxxxxxxxxxxxx x xxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxxxxxx.

Xxx xx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx

xx.xxx XXX

xxxxxx

Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxx

Xxxxxxxxxxxxxxxx

xxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx. XXxXxxxxxxxxxxx

xxxxxx

x xx.xxx XXX

x.xxx XXX

Xxxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxx

x xx.xxx XXX

x.xxx XXX

xxxxxx

Xxxxxxxxxx Xxxxxxxxxx:

x.xxx XXX : xx.xxx XXX x xx,xxxx x

xxxxxx xxxxxx

Xxxxxxxxx xxx xxx xx xxxxxxxxxxxx Xxxxxxxxx:

xx.xxx XXX x xx,xxxx x x

xxxxxx

xxxxxx

x.xxx XXX

Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

x.xxx XXX

XXXXXXX: Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx x xxx xxxxxxxxxxx x xxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx.

a) Wo Sie die Lohnersatzleistungen in der Einkommensteuererklärung angeben

Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx. Xx Xxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxx, xxxxxx xxxxx xx, xx Xxx Xxxxxxxxxxx xxxxxxx xxxxx xxxx xxxxx:

  • Xxxxx Xxx Xxxxxxxxxxx xxxxxxx xxxxx xxx xxxxxxxx xxx "Xxxxxx X" xxxxxxxxxx xxxxxxx, xxxxx Xxx Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxx X xx. Xxx xxxxxx xxxxxxxxxxx, xxxx xxxxxx xxxx Xxxxxx xxxxxxxxxx xxxx: Xx xxx xxxxx Xxxxx xxxxxx Xxx xxx Xxxxxxxxx xxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xx xxx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx Xxx xxx xxxxxxx Xxxxxxx xxxxxxxx xxxxx.
  • Xxxxx Xxx xxxxxx Xxxxxxxxxxx xxxxxxx xxxxx, xxxxx Xxx Xxxx Xxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx x xx xxx xxxxxx xxxxxxxxxxxx Xxxxx xx xxxxx: Xxxxx xxx.

XXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxx xxx xxx Xxxxxx xxxxxxxxx, xxx xx. Xxxxxxxxxxxxxxxxx "xxxx xxx Xxxxxxxxx xxxxxxxx" xxx. Xxxxxx Xxxxxx xxx xx Xxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxx. Xxx Xxxxx xxxxx xxxxx, xxxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxx xxx. xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxx, xxxxxxx Xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xx xx XXxXx.

b) Berücksichtigung von Werbungskosten bzw. Arbeitnehmer-Pauschbetrag

Xxx Xxxxxxxxxxxxxxxxxxxxxx, x. X. Xxxxxxxxxx, xxxx xx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx x.xxx XXX xx xxxxxxx, "xxxxxx xxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx" xxx xxx Xxx. x Xx. x XXxXx. Xxxxx Xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxx, xxx xxx Xxxxx xxx XXxXxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxx xxxx xxxxxxxx, xxxx xxx XXxXxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxxxx. Xxx xxxx xxxx, xxxx xxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxx x.xxx XXX xxxxxxxxx xxxxxxx

Xxx XX Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx: Xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxx x.xxx XXX xxxxx, xxxx xxx Xxxxxxxxxx xxxxxxx xx xxx xxxxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxx xxx xxx xxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xXX Xxxxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

XXXX xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxx xxxx Xxxxxxxxxxx xxxxx xxx XXxXxxxxxxxxxxx xxx x.xxx XXX xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxx x.xxx XXX xxxxxxxxxxxxxxx xxxxxx. Xx xxx xxxx xxxxx xxxxxxxxx, xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxx xxxxxxxx xxx XXxXxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

Xxxxxxxx:
Xxxx xxx Xxxx Xxxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxxx. Xxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxx x.xxx XXX, Xxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx.

Xxxxxxx: Xxxxxxxxxxx

Xxxxxxxxxxxxxx xxxxx Xxxxxxxx

Xxxxxxx: Xxxxxxxxxxx

Xxxxxxxxxxxxxx xxxx XXXx, xxxxxxxxxx XXxXxxxxxxxxxxx

xx.xxx XXX

.x. x.xxx XXX
x xx.xxx XXX
.x. x.xxx XXX

Xx xxxxxxxxxxxxx Xxxxxxxxx, xxxxxxxxxx

Xxxxxxxxxxxxxxxxxxxx:
x Xxxxxxx: Xxxxxxxxxx
XxxxxxxxxxxxxXxxxxxxxxxxx
x Xxxxxxx: Xxxxxxxxxx
XxxxxxxxxxxxxXxxxxxxxxxxx

x xx.xxx XXX

x x.xxx XXX
.x. x XXX
x xxx XXX
.x. x XXX

xxx Xxxxxxxxxxxxxxxxxxx

x xx.xxx XXX

xxx Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx

x.xxx XXX

Xxxxxxxxxx Xxxxxxxxxx: xxx : xxx

Xxxxxxxxxxxx xxx xxx xx xxxxxxxxxxxx Xxxxxxxxx

xx,xxxx x

x.xxx XXX

XXXXXXXXX: Xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxx xxxxxxxx: Xxxx xxxx xxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxx xxx Xxxxxxxxxx xx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxx. Xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxx xxxxxxxx.
Xxx Xxxxxxxx xx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxx, xxx xxxxxXxxxxxxxxxxx xxxx, x. X. xxx Xxxxxxxx, Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xXXxXxxxxxxxxx xxxxxxx xxx xx.x.xxxx, X. xxxx.

Xxxxxxxxxxxxx Xxxxxxxxxxxx, x. X. xxxx Xxxxxxx xxx Xxxxxxxxxx, xxxxxxx Xxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx xx XXxXx. Xxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxx Xxxxx xx.

XXXXXXXXX: Xxxxxxxxx Xxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxx x XXX xxxxxxxx. Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxx x.xxx XXX, xxxx xx xxxx Xxx xxxxxxxxxx xxxx, xxx xxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xXX Xxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

c) Wenn das zu versteuernde Einkommen niedriger ist als der Grundfreibetrag

Xxxxx xxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xx xxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xx xxxx xxx Xxxxxxxxxxxxxxx x.xxx XXX xxx xxx Xxxxxxxxxxxxx xx.xxx XXX. Xx Xxxxx xxxx xxxx xx x.xxx XXX x xx.xxx XXX, xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx x.xxx XXX x xx.xxx XXX.

Xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxx. Xxx xxxxxxxxx Xxxxx xxx, xx xxxxxx xxxxxxxxx Xxxxxxxxxx xxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxx xxx XXX xxx xxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxx xxxxxxxxxxx, xxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxx.

Xxx xx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx

xx.xxx XXX

xxxxxx

Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxx

xxxxxx

x x.xxx XXX

x XXX

Xxxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx

x xx.xxx XXX

x.xxx XXX

xxxxxx

Xxxxxxxxxx Xxxxxxxxxx:

x.xxx XXX : xx.xxx XXX x x,xxxx x

xxxxxx xxxxxx

Xxxxxxxxx xxx xxx xx xxxxxxxxxxxx Xxxxxxxxx:

xx.xxx XXX x x,xxxx x x

xxxxxx

xxxxxx

x xxx XXX

Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

x xxx XXX

XXXXXXXXX: Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx.

d) Nachzahlung von Lohnersatzleistungen

Xxxxxxxx Xxx Xxxxxxxxxxxxxxxxxxxx, x. X. Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx xxxx xxx xx Xxxxxxx, xxxxxxx Xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx "Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxxx xXX Xxxxxxx xxx xx.x.xxxx, XXxXX xxxx X. xxxx.

Xxxxxxxx:
Xxxx Xxxxx xxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxx xx Xxxxx xxx xx.xxx XXX.

Xx xxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxx

Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx

Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxx

xx.xxx XXX

xxxxxx

x x.xxx XXX

xxxxxx

x.xxx XXX

Xxxxxxxxxxxxx

Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx

x xx.xxx XXX
xx.xxx XXX

xxxxxx

Xxxxxxxxx xxx Xxxxxxxxxxxxxx

Xxx Xxxxxxxxxxxxxxxx:
Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xx xx

x.xxx XXX

x x.xxx XXX

Xxxxxx xxxxxxxxx

Xxxxxxxxxxxxxxxxxxx

Xxxxxxxxxx Xxxxxxxxxx:

xx.xxx XXX : xx.xxx XXX x xx,xxxx x

xxxxxx

xx.xxx XXX

x xx.xxx XXX

Xxxxxxxxx xxx xxx xx xxxxxxxxxxxx Xxxxxxxxx:

xx.xxx XXX x xx,xxxx x x

xxxxxx

xxxxxx

xx.xxx XXX

Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx:

xxx.xxx XXX .x. x.xxx XXXx

xxxxxx

xxxxxx

x.xxx XXX

Xxx Xxxxxxxxx: Xxxxxx xxxx Xxxxxxxxxxxxxxxx:

Xxxxxxxxxxxxxxx xxx xx.xxx XXX xxxx Xxxxxxxxxxxxxx

xxxxxx

xxxxxx

xx.xxx XXX

Xxxxxxxxxx Xxxxxxxxxx:

xx.xxx XXX : xx.xxx XXX x xx,xxxx x

xxxxxx xxxxxx

Xxxxxxxxx xxx xxx xx xxxxxxxxxxxx Xxxxxxxxx:

xx.xxx XXX x xx,xxxx x x

xxxxxx

xxxxxx

xx.xxx XXX

Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx:

xxx.xxx XXX .x. xx.xxx XXXx

xxxxxx

xxxxxx

xxx XXX

4. Wenn Sie Lohnersatzleistungen zurückzahlen müssen

Xxxxxxx Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xx xxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx Xxx xx Xxxx xxx Xxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xx xxxxxx Xxxx xxxxxxxxxx Xxxxxxxx, xxxx xxxxxxxx Xxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxx xxxx xxx xxxxxxxxx Xxxxxx. Xxx xxxx xxxxxx xxxxxxxx Xxxxxx xxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxx Xxx xxxxxxxxxxxxx xxxxxx xxx Xxxxxxx:

xxxxxx

Xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxx "xx xxxxxxxxxxxxx Xxxxxxxxx" xxxxxxxxx. Xxxx xxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xX xxx Xxx. x XXxXx.

Xxxxxxxx:

Xxx xx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx

xx.xxx XXX

xxxxxx

Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxx

Xxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxxxxxx

xxxxxx

.x. x.xxx XXX

x.xxx XXX

Xxxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxx

x xx.xxx XXX

x.xxx XXX

xxxxxx

Xxxxxxxxxx Xxxxxxxxxx:

x.xxx XXX : xx.xxx XXX x xx,xxxx x

xxxxxx xxxxxx

Xxxxxxxxx xxx xxx xx xxxxxxxxxxxx Xxxxxxxxx:

xx.xxx XXX x xx,xxxx x x

xxxxxx

xxxxxx

.x. x.xxx XXX

Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

x xxx XXX

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xx xxxxxx Xxxxx x xxx xxxxx xxxx xxx xx xxxxx Xxxxxxxx x xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxx xx xx xxxxx xxxx Xxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xXX Xxxxxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

5. Wenn Lohnersatzleistungen rückwirkend wegfallen

Xxx xxxxxxxxx Xxxx: Xxxxxxxx xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxx xxxx xxxx xxxxxx, xxxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxx xxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxx xxxx Xxxxx.

Xxxxxx Xxxxxxxxxx xxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xx xxx Xxxxxxxxxxxx xxx, xxxxxxx xxxxxxxxx xxx xx xxx Xxxxxxxxxxxx xxx xxx XXX Xx. Xxxxxxxxxx xxxx xxxx Xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx:

  • Xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx XXxXxxxx xxxxxxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxx XXxXxxxx xxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxx. Xx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxx xx xxxxxxxxxxx Xxxxx xxxxxx xxxx xxx xxxxxxxx Xxxx xxx xxxx xxxx xxx Xxxxxxx xxx xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxx. xxx xxx Xxxxxxxxxxxxx xxxx xxxxx xx xxxxxxxxxx.
  • Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xx Xxxx xxx Xxxxxxx xxx XXxXxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxx. xxx xxx Xxxxxxxxxxxxx xxxx xxxxx xx xxxxxxxxxx.
  • Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XX xx xxxxxxx. Xxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xX xxx Xxx. x XXxXx.

6. Wenn Sie Arbeitslosengeld und eine Abfindung erhalten

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

a) Wenn das zu versteuernde Einkommen ohne Abfindung positiv ist

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

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

Xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx

Xxxxxxxxx

xxx.xxx XXX

.x. xx.xxx XXX

xxxxxx

Xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx

Xxxxxxxxxx Xxxxxxxxxxxxxxxx

x xxx.xxx XXX

x xx.xxx XXX

xxxxxx

Xxxxxxxxxxxxxxxxxxx

Xxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxx

Xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx:

xx.xxx XXX : xxx.xxx XXX x xx,xxxx x

x xxx.xxx XXX

xx.xxx XXX

xxxxxx

xxx Xxxxxxxxxxxxxxx xxx xxx

xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx:

xxx.xxx XXX x xx,xxxx x

xxxxxx

xxxxxx

xxxxxx

xx.xxx XXX

Xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx

Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx

xxx.xxx XXX

x xx.xxx XXX

xxxxxx

Xxxxx

Xxxxxxxxxx Xxxxxxxxxxxxxxxx

x xxx.xxx XXX

x xx.xxx XXX

xxxxxx

Xxxxx

Xxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx

Xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx:
xx.xxx XXX : xxx.xxx XXX x xx,xxxx x

x xxx.xxx XXX

xx.xxx XXX

xxxxxx

Xxxxxxxxxxxxxxx xxx xxx

xx xxxxxxxxxxxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxx:

xxx.xxx XXX x xx,xxxx x

xxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx xx xxxxx. Xxxxxxxxx

xxxxxx

xxxxxx

xx.xxx XXX

.x. xx.xxx XXX

xxxxxx

Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxx

Xxxxxxxxxxxxx xxx Xxxxxx x xxxxxx xxx

xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx

x x.xxx XXX
x x
x xx.xxx XXX

xxxxxx

xxxxxx

x xx.xxx XXX

Xxxxxxxxxxxxxxx xxxxxxxxx

xxxxxx

x xx.xxx XXX

XXXXXXX: Xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx.

b) Wenn das zu versteuernde Einkommen ohne Abfindung negativ ist

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

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

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

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

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

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

Xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx

Xxxxxxxxx

xx.xxx XXX

.x. xxx.xxx XXX

xxxxxx

Xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx

x xx.xxx XXX

xxxxxx

Xxx xxx "xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx" xxxxxxx, xxxx xxx xxx
"xx xxxxxxxxxxxx Xxxxxxxxx" xxx.xxx XXXx xxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx.
Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx, xxxxxx xx xxx "xxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx" xxxxxxxxxxx.

xxxxxx

Xxx Xxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxx

Xxxxxxxxxxxxxxxx

xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx

xxxxxx

xx.xxx XXX

.x. xx.xxx XXX

xx.xxx XXX

xxxxxx

Xxxxxxxxxxxxxx

x x.xxx XXX

x x.xxx XXX

xxxxxx

Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx

Xxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx

Xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx:

xxx XXX : xx.xxx XXX x x,xxxx x xx Xxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxx xxx xxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxx:
xx.xxx XXX x x,xxxx x x

Xxxxxxxxxxxxx xxx Xxxxxx x
xxxxxx xxx Xxxxxxxxxxxxxxx

x xx.xxx XXX
xxx XXX

xxxxxx

xxxxxx

xxxxxx

xxx XXX
x x
x x.xxx XXX

xxxxxx

Xxxxxxxxxxxxxxx xxxxxxxxx

xxxxxxx.xxx XXX

xxxxxx


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

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxx: Xxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx.

7. Der Progressionsvorbehalt für steuerfreie Auslandseinkünfte

Xxx xxxxx Xxxxxxxxxx xx Xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxxx XXX, xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxx xx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xx xxxx xx xxxxx xxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx. Xxxx xxxx xx xxxxxxxxx Xxxxxxx:

  • Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx XXXxXxxxxxx xxxxx xxx Xxxx xxxxxx.
  • Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xx Xxxxxxx. Xxxx xxxxxxxx xxxx Xxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxxx, Xxxxxxx, Xxxxxxxxx, Xxxxxxxxxx xxx Xxxxx.
  • Xxxxxxxxxxxx Xxxxxxxxxx xx xxxxx XxxxxxXXXxXxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxx xxxxx xx Xxxxxxxx, xxxx xxx xxxxxxxxxxxxx XXX xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxxxxxxx, xxx xx Xxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxx:

  • Xxxx Xxx Xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxx xxx xxx Xxx. x Xx. x XXxXx.
  • Xxxx Xxx xx Xxxxx xxxxx Xxxxxx Xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. xxx xxx Xxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx. Xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx. Xxxxx xxxxxxxxxxx Xxxxx x.
  • Xxxx Xxx Xxxxx Xxxxxxxx xx Xxxxxxx xxxxx, Xxx Xxxxxxxxx xxx xxxxxxxxx Xxxx xx Xxxxxxxxxxx xxxxxxxx xxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxx xxxx xx x Xxx. x XXxXx. Xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx.
  • Xxxx Xxx xxx XXxXxxxxxx Xxxxx Xxxxxxxx xx XXxXxxxxxx xxxxx, xx Xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx.

XXXXXXX: Xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xx xxx "Xxxxxx X" xxx xx xxxx xxxxxxxxxxx xx xxx "Xxxxxx XxXXX" xxxxxxxxx. Xxxxxx Xxx xxxx xxxx Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx xxxxxx Xxx xx xxx "Xxxxxx XXX" xxx, xxx xxxx xxxxxxxx xxxx Xxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx.

Xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xx xxxxxx xxxxx xxx xxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

a) Lohnersatzleistungen aus dem EU-Ausland

Xxxxx Xxx Xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx, x. X. Xxxxxxxxxxxxxxxx, xxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxxxxxxxxx, xxxxxxx xx xxxxxx Xxxxx xxx "xxxxxxxxxxxxxx Xxxxxxx" xxxx xx xx Xx. x XXxX xxxxxxxxxxxxxxx xX x.x XXxX xxxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

XXXX xxxx xxxxx Xxxxxxxxxx xxxxxxx xx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx XXxxXXXxXxxxxxx xxx xxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx x xxxxxx xx xx x Xx. x XXxX x xx Xxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx, XXX Xxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx.
Xxx XXXxXxxxxxx xxxxxxxx xxx XXxXxxxxxxxxxxxxxx xxxxx Xxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxx.

b) Wenn Sie inländische und ausländische Einkünfte haben

Xxxxxxxx Xxx xx xxxxx Xxxx xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx, xxx xxxxx xxx xx Xxxxxxxxxxxx xxxxxx.

Xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxx xxxx xxxx xxxxx xxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxx, xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x Xx. x XXxX xxxxx.

Xxxxxxxx:
Xxxx Xxxxxx xxxxxxx xx Xxx xxx Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xx.xxx XXX, xxx xxxxxxxxxxxxxx xx.xxx XXX. Xx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx XXX, xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx x.xxx XXX.

Xxxxxxxxxxxx Xxxxxxxxx

Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx XXX

xxxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxx

xx.xxx XXX

.x. x.xxx XXX

xxxxxx

Xxxxxxxxxxxx Xxxxxxxxxx

Xx xxxxxxxxxxxxx Xxxxxxxxx, xxxxxxxxxx

x xx.xxx XXX


xx.xxx XXX

Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx

Xxxxxxxxxxxxx Xxxxxxxxxxxxxx

xx.xxx XXX
.x. x.xxx XXX

xxxxxx

Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx

x xx.xxx XXX

x xx.xxx XXX

xxx Xxxxxxxxxxxxxxxxxxx

xxxxxx

x xx.xxx XXX

Xxxxxxxxxxx Xxxxxxxxxx:
xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx

xxxxxx

xxxxxx

x.xxx XXX

Xxxxxxxxxx Xxxxxxxxxx: xxx : xxx

Xxxxxxxxxxxx xxx xxx xx xxxxx. Xxxxxxxxx

xxxxxx

xx,xxxx x

x.xxx XXX

c) Wenn die Auslandseinkünfte negativ sind

Xxxx xx xxxxx Xxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xx xxxxxxxx xxx Xxxxxxx, xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx. Xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx.

Xxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xx xxxx xxxx xxxx xxxx xxxxx Xxxxxxx. Xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx. Xxxx xxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx:

Xxx xx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx

xx.xxx XXX

xxxxxx

Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx

Xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxx

xxxxxx

.x. xx.xxx XXX

xx.xxx XXX

Xxxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx

x xx.xxx XXX

x.xxx XXX

xxxxxx

Xxxxxxxxxx Xxxxxxxxxx:

x.xxx XXX : xx.xxx XXX x xx,xxxx x

xxxxxx xxxxxx

Xxxxxxxxx xxx xxx xx xxxxxxxxxxxx Xxxxxxxxx:

xx.xxx XXX x xx,xxxx x x

xxxxxx

xxxxxx

xx.xxx XXX

Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

x.xxx XXX

XXXXXXXXX: Xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx. Xxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xX xx.x. Xxx. x XXxXx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xx xxxxx Xxxxxxxxxx xxx x x xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

d) Sozialversicherungsbeiträge beim Progressionsvorbehalt

Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxxx xx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxx Xxxx, xxxx xxx xx Xxxxxxx xxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxx xxx xxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xx Xxx. x Xx. x XXxXx.

Xxxxxxx xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xx xx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx Xxxxxx xxxx. Xxx Xxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXXxXX xxxx X. xxxx XXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx: Xxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.

e) Kein Progressionsvorbehalt bei ausländischen Vermietungseinkünften

Xxx xxxxxxxxxx xxxx XXX xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxxx xxx xxxxx XXxxXXXxXxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxX, xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx.

Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx XXxxXXXxXxxxxxx, xxxx xxx xxxx XXX xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxx xxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxxxx xxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx xxxxxx Xxxxxxxx.

  • Xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, x.x. xxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxx xxxxx xxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx.
  • Xxx xxxxxx xxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, x.x. Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxx XXxXxxxxxx xxxxx xxx XXXxXxxxxxx Xxxxxxxx xxx Xxxxxx xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx. Xxx xxxxxxxx xxxxx xxxxxx xxx. Xxxxxxxxxxxx, xxx Xxxxxxx, XXX, Xxxxxx, Xxxxxxxxxx xxx xxx Xxxxxxx Xxxxxx xxx.
  • Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxx. Xx xxxx xx xx xxxxxxx "xxxxxxx" Xxxxxxxxxxx xxxxxx, xxx xxxxxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx x xxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx x xxx xx. Xxxxxxxxxxxxxxxxxxx xxx "Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx." Xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxxx xxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x xxx x XXxXx.
Xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx, xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx, xxxx xx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xx Xxxxxxx: Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

8. Der Progressionsvorbehalt bei Wegzug aus Deutschland oder Zuzug

Xxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx xxx Xxxxx xxx. xxx Xxxxxxxxx xxx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxxxx xxxx. Xxxxxxxxxx, xxx xxxx xxx Xxxxxx xxxx xxx xxx Xxxxx xx Xxxxxxx xxxxxxx xxxxxx, xxxxxx xx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxx. x Xx. x XXxXx.

Xx Xxxx xxx Xxxxxxx xxx xx Xxxx xxx Xxxxxx xxx. xxx Xxxxxxxxx xxxxxx xxxxxxxx Xxxxxx:

  • Xxxx xxx Xxxx xxx Xxxxxxx xxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxx. Xxxxxxxx Xxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxx Xxx xxxx xxx Xxxxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxx xxx. xxxx xxx Xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx.
  • Xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxx xxxx xxx Xxxxxx xx Xxxxxxxxxxx xxxxxxx xxxxxx, x. X. Xxxxxxxxxxxxxx. Xxxxx xxxxxx xxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx x Xxx. x Xxxx x XXxXx.
  • Xxxxxxxxxx, xxx xxxx xxx Xxxxxx xx Xxxxxxx xxxxxxx xxxxxx, xxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxx xx xx xxxxx xxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx.

Xxxxxxxx:
Xxx xx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXx xxxxxxxx xxx x.x.xxxx xxx xxx xx.x.xxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxx xxxx xxxxx Xxxx xx Xxxxxxxxxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxx xx Xxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxx.
Xx xxx Xxxx xxx x.x.xxxx xxx xx.x.xxxx xxx xx xxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxxxx xxx xx xx Xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx xxxxxx xxxx xx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxxx xxxxxxxxxxxxxxx.
Xxxx xxxxx Xxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxx xxxx xxxx xxx. xx x Xxx. x Xxxx x XXxX xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xx. X. Xxxxxxxxxxx xx Xxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx, Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xx. x XXxX xxx Xxxxxxxxxxxxxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx, xx xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxx x xxxxxxxx xxx xxxxxxxx x xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xx Xxxx xxx Xxxxxxx xxx xxx Xxxxxx.