Steueränderungen im Jahre 2019 für Arbeitnehmer

1. Verdienst: Erhöhung des Mindestlohns

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2. Midijob: Ausweitung der Gleitzone auf 1.300 Euro

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3. Aushilfsjob: Unbefristete Verlängerung der 70-Tage-Regelung

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4. Minijob: Ohne Vertrag gelten 20 Wochenstunden als vereinbart

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5. Minijob: Überschreiten der 450 EUR-Grenze weiterhin dreimal im Jahr erlaubt

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6. Beruflicher Umzug: Erhöhung der Umzugskostenpauschale

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7. Freie Verpflegung und Unterkunft: Neue Sachbezugswerte

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8. Firmenwagen und Betriebs-Pkw: Verbesserter Steuervorteil für Elektrofahrzeuge

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9. Firmenfahrräder: Neue Steuerfreiheit des geldwerten Vorteils

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10. Fahrten zur Arbeit: Steuerfreiheit für Zuschüsse und Jobtickets des Arbeitgebers

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11. Betriebliche Gesundheitsförderung: Freibetrag nur für qualifizierte Leistungen

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12. Firmenwagen: Einzelbewertung bereits im Lohnsteuerabzugsverfahren

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13. Lohnsteuerabzug: Faktorverfahren ab 2019 für zwei Jahre gültig

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14. Auslandsentsendung: A1-Bescheinigung nur noch digital beantragen

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15. Auslandstätigkeit: Neue Verpflegungs- und Übernachtungspauschbeträge

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16. Vorsorgeaufwendungen: Verbesserter Abzug für Auslandsbeschäftigte

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx: xxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxx xx xxxx.

17. Vorsorgeaufwendungen: Sonderausgabenabzug für Sozialbeiträge im Nicht-EU-Ausland?

Xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx Xxxx xx Xxxxxxx xxxxxx. Xx xxx Xxxxxxxxxxx xxxx xx xxxxxxxxxx xxx, xxxxxx xxx xxx Xxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xx. Xxx xxxxx Xxxxxxxxxx xx Xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxxx XXX, xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xx xxxx xx xxxxx xxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx, xxx. xxxx xxx xxx Xxxxxxxxx.

Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx xxxxx XXXxXxxxx xxxxxxx xxx xxx Xxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxx xxxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xx xxxxx XxxxxxXXXxXxxxx xxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxx xxxxxx.

Xx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

• Xxx xxxx xxxx: Xxxx xxx xx Xxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx "xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx" xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx, xxxx xxx xx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xx Xxx. x Xx. x XXxX xxxxx.
• Xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxx Xxxxxxxxxxxx XXxxxxxxxxxxxxx xxx, xxxx xxxx xxxxxxxxxx xxxxx xxx XXxXxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxx. "Xx xxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx, xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx" xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxx, xxxx xx xxx xx.xx.xxxx xx Xxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxx xxxx xxxx xxxx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx XXxxXXXxXxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.

XXXXXXX xxxx xxxx xxx x.x.xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxx xxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx, Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx XXxxXXXxXxxxxxxxxxxxxx xxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x XXxX xxxxx. Xxx Xxxxxxxxxxx xxxx xx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxx xx Xxx. xx Xxxx x XXxX xxxxx.

XXXXXXXXX: Xxxxx Xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx, xxxxxxxxxx Xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx Xxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xx xxxxxx xxx xxxx xxxxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xXX Xxxxx xxx x.x.xxxx, x X xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxxxx xx xxxxx XXxxXXXxXxxxx, xxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxx xxxx xx.X. Xxxxxxxxx, Xxxxxx. Xxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx xx xx Xxx. x Xx.x XXxX xXX Xxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx.

Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxx xxx xx xx Xxx. x XXxX xxxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx"xxxx xxxxx xxxxxxxx" xxxxxxxx. Xxx xx Xxxxxxxxxxx xxxx xx xxx xxxxxxxxx xxxxx xxxxxxxx xxxxxxx, xxxxxx xx xxxx xxx xxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxxxx xxxxx Xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx. Xxx xxx xxx Xxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx.

18. Neue Aufteilung von Beiträgen an ausländische Sozialversicherungen

Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxx xx xxxxxxxx.

Xxxxxx xxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxx x.x. xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxx xxx Xxx xxxxxxxxxx xxxxxx. Xx xxxx xxxx xxxxx xxxxxx xxxxxxxxxxxxx, xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxx xx Xxxxx xxxx xxx xxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxx: Xxxxxxx, Xxxxxx, Xxxxxxxx, Xxxxx, Xxxxxxxx, Xxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxxx.

Xxxxx Xxx xx xxxxxx Xxxxxxxx Xxxxxxxxxxxxx xxxxxx, xxxxxxx Xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxx xx xxxxxx Xxxxx xxxxx: Xxxxxxxx: Xxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx

19. Krankenversicherung: Arbeitgeberzuschuss zur privaten Krankenversicherung

Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx. Xxxxx Xxxxxxxxxx xxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx.

Xxxx Xxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx, xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx, xxx xxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx, xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx xx xxxxxxxxx XXxXxxxxxxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx, xx xxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx.

Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxx XXX X, xxxxxxxxxx xxxxxx xx xxx Xxxxx xxx Xxxxxxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx xxx. Xxxxx xxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxxxxxXxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

20. Krankenversicherung: Zugang zur GKV für ehemalige Zeitsoldaten

Xxxx xxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxx xxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxx. Xxxxxx xxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx. Xxxxxxxxx Xxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xx.

Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxx xxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xxx. x Xx. x XXX X xxxxxxx xxx Xxxxxxxxxxxxxx x xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx x xxx xxx Xxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxx. Xxx xxxxx Xxxxx xxxx xxx xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxx x xxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxxxx xxx xxx Xxx. x XXX Xx.

Xxxx xxxxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxx xxxx xxx xx.x.xxxx xxx xxx xxx xx.xx.xxxx xxx xxx Xxxxxx xxxxxxxxxxxxx xxxx xxx xx x.x.xxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx: Xxxx xxx xxxx xxx xxxxxxxxxxx xxxx Xxxxxxxx xxxx xx x Xxx. x Xx. x XXX X xxxxxxxxx. Xxx xxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx xx.x.xxxx xxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxx Xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx XXX Xx.

21. Krankenversicherung: Werden Tantiemen bei der Entgeltgrenze berücksichtigt?

Xxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx x Xxx. x Xx. x XXX Xx. Xxx xxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxx xxxx xxxx xxxx Xxxxxx xxx xx.xxx XXX xxxxx: xx.xxx XXXx.

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXXXx xxxx xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxx xxxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxx.

Xxx xxxxxxxxxxxxxx XXX xxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx. xxxxxxxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxx xxx, xx xxx xxxxxxxxxxxxxx xx xxxxxxx Xxxxx xxx xxxxxxxx xxxxxx. Xxxx xxx xxx Xxxx xxx xxxxxxxxx Xxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxx, Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxx.

Xxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx xx xxxxxxx Xxxxxxxxxxxx xxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx XXX xx xxxxxxxxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx XXX", XXXxXxxxxxxxxxxxxx xxx xx.x.xxxx xxxxx Xxxxxx x.xx.

XXXXXXX xxx xxx XXXxXxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxx xXxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxx xxx xx.x.xxxx, "xxxxx xxxxxxxx" xxxxxx X. xx. Xxxxxx xxxx:

• Xxxxxxxx xxxxxxxx Xxxxxxxx: Xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxx xxx xxxxxxxxxxxxxx XXX xxxxxxxxxx, xx xxx xxxxx xxxxxxxxxxxx xxxx xx.X. Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxx xxxxxxx xx xxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx. xxxxx Xxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx. Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx, xxx xx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx Xxxxxxxx.
• Xxxxxxxxx xxxxxxxx Xxxxxxxx: Xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx XXX xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxx xxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx. xxxxxx Xxxxxxxx xxx xxx. xxxxxxxxxxx xxxxxxxxxxxx Xxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx XXX xxxxxxxxxxx Xxxxxx xx Xxxx xxxxx Xxxxxxxx xxx. xxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxx xxxxxxxx xxxxx xxxxx xxxxxxxx Xxxxxxxxx xxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxx xxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxx xx xx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xx.xxx XXX. Xx xxxxxxx xxxxxxxx xxxxxx xxx Xxxxxxxx xxx xxxx Xxxxxxxx, xxxxxx xxx Xxxxxxx xxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxxx. Xxxxxx Xxxxxxxx xxxxxxxx x.xxx XXX.
Xxx xxxxxxxxxx XXXxXxxxxx xxxxx: xx.xxx XXXx xxxxxxxxxxxxxx Xxxx Xxxxxxx xxxxx, xx xxx xxxxxxxxx Xxxxxxxx xxx x.xxx XXX xxxxx xxxxxxxxxx xxxx. Xxxx Xxxxxxx xxxx xxxx xxxx xxxx xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

22. Betriebliche Altersvorsorge: Arbeitgeberzuschuss bei neuer Entgeltumwandlung

Xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx, xxxx Xxx xxx Xxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxx Xxxxx Xxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx Xxx xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

• Xxxxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxx, xxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx. Xxxx xxxxx xxx xxx, xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xx xxxxxx.
• Xxx xxx "Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxx Xxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xx Xxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxx xxxx. xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxxx xxxx xxxxxxxx xxxx xxxxxxxxxx xxxx, xxxxxxx xxxx xxx x.x.xxxx xxx xx Xxx. x XxxxXXXx.

XXXXXXX: Xx xxx x.x.xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, "xxxxxx" xx xxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xx Xxx. xx XxxxXXXx.

XXXXXXX: Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xx x.x.xxxx xxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxxxx xxx x Xxxxxx xx xxx x.x.xxxx xxxxxxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxx, xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xxx XxxxXXXx. Xx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xx xx XxxxXXX xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x XxxxXXXx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx: Xxxxxxxxxxxxxx xxxxx xx x Xx. xx XXxXx, XxxxxxxxXxxxxxxxxx xxxxx xx xxx xxx xxxx xx xx. XXxXx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx.

23. Arbeitslohn: Urlaubsabgeltung bei Tod ist sozialversicherungspflichtig

Xxx Xxxxxxxxxxxx Xxxxxxxxxxx xXxXXx xxx xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx, xxx xxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, Xxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx, xxxx xx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxx xxxx xxxx xxxxx xxx xxx Xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxx Xxxxxx xxxxxxx, xxx xx Xxxx xxx Xxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxx xxx xXxXXxXxxxxxx xxx xx.x.xxxx, Xxxxxxxx, xxx xx.x.xxxx, Xxxxxxxx xxx xxx x.xx.xxxx, Xxxxxxxx xxx Xxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xXXXx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxx XXxXxxxx xxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxx xxxx xxxx xxx Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xXxxxxxx xxx xx.x.xxxx, x XXX xxxxx xxx x XXX xxxxxxx.

XXXXXXX xxx xxxx xxx XXXxXxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx, xxxx xxxx xxx xx.x.xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxx, xxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxxxxxx xxxxxxxxx xxx xx.x.xxxxx. Xxx xx.x.xxxx xxx xxx Xxx, xx xxx xxx xxxxxxxxx Xxxxxxx xxx XXX xxxxxxxxxx xxxxxx xxxx.

Xxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx xxxxxxxx xxxxxxx, xxxx xxxxx Xxxxxxxxxx xxxx xxxxxxxxx xxxx, xxxxxx xxx XXX xxx xxx Xxxxxxxxxxxxxx xxx XxXX xxxxxxxx xxx xXXXxXxxxxxxxxxxxx xxxxxxxx xxx x.x.xxxxx.

XXXXXXX:xxxxxxXxx Xxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxx xxxxxx xxxx xxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxx xxx xxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xx xxxxxxxxx XxxxxxxxxXxxxxxxx xXX Xxxxxxx xx.x.xxxx, x X xxxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxxxx xxxxx.

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