Auslandstätigkeit: Tätigkeit im Dienste der Europäischen Union

1. Gehälter, Löhne und Bezüge

a) Beamte und Bedienstete der EU

Xxx xxx Xxxxxxxxxx, Xxxxxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxx xxx XX xxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx, xxxx xxxxxxxxx xxx XX xxxx Xxxxxx xxxxxxx XXxXxxxxxxxxxxx xxxxxxx. Xxx x xxxxxxxx x Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxx XX xxxxx xxxxx Xxxxxxxxxxxx.

Xxx xxxxxxxx: Xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx x xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx x xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxx xxx XXxXxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxx xxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx.

Xxx XX xxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxxxx Xxxxxx. Xxxxx xxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xx x xxxxxxxxx. Xxx Xxxxx xxx, xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xXxxxxxxxxx XX xxx x.x.xxxx, XXX xxxx X. xxxx.

Xxx Xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxx xx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xx xxx Xxxx xxxxxxx xxxxxx xxxxxxx. Xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxx, xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xx xxxx xxxxxxxxxxxxxxxxxx Xxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxx xXxx. xxx xxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxx xxx xxxx xxx XXxXxxxxxxxx, xxxxx xxxxxx xxxx xxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxxx xxxx xxxxxxxxx XXxXxxxxx xxxxxxxxxx xxxxx Xxxxxxxxx xxxxxx Xxxxx xx.

Xxx Xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxx XX, xxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxx xxxxxxx "Xxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx" xxx x.x.xxxx xXXXx. xxxx XX X. xxxx xxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxx xx x XXxX xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxx xxxxxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx XX XxxxxxXxxxxxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

b) An die EU abgeordnete Beamte

Xxxxxx xxx xxxxxx Xxxxxxxxxxx, xxx xxxx xxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxx xxx XX xx xxxxx xxxxxxx Xxxxx xxxxxxxxx, xxxxxx xx Xxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxx x xxxx xxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx x xx xxxxxxxxx, xxx xxxxx xxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxxxxx. Xxxx xxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxx xxxx xxxxxxxxxx xxxxxxxxxxxx xXxxxxxx xx xxx "Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxx" xxx x.x.xxxx xXXXx. xxxx XX X. xxxxxx.

Xxx XX xxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx x. X. xxx Xxx. xx Xxx. x Xx. x XXXxXxxxxxx xxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxx xxxx xxxx xxxxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxx XX. Xxx xxxxxxxx: Xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx xxxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxx, x. X. xx Xxxxxxxx xxxx Xxxxxxxxx, xxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxxxxxx X xxxxx xx Xxxxxx xxx xxxxx xx x.x.xxxx xx xxx Xxxxxx xxx XX. Xxx xxxxxx Xxxxxx xxxxx xxx xxxxx Xxxxxxxx xx Xxxxxxxx xxx xxxx xxx Xxxxxxxx Xxxxxxx xxx.
X xxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxx xxxx. Xx xxxxxx Xxxxxxxxxxxx xxxx xx xxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx x Xxx. x Xxxx x XXxXx xxxxxx. Xxxxxxx X xxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xx.X. xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx. X xxx xxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xXxxxxx. Xxxxxx xxx xx.x.xxxx, XXX XxX xxxxxxxxxxxxxx.

XXXXXXX: Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxx, xxx xxxx xxx XX xxxxxx xxxxx.

2. EU-Tagegelder

Xxx XX xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx xXxxxxxx, xxx xxxxx xxxxx Xxxxxx xxxxxxxxxx xxxxxx, xxx Xxxxxxxx. Xxxxxxxx xxx Xxxxxxxxx xxx XX xxxxxxx xxx Xxxxxx xxxxxxxx xxxxxx xxx xxx xxx xxxxxx Xxx xxxxxxxxxx Xxxxxxxxx xXxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxx xxxxxxxxx xxxx, xxxxxx xxx XXXxXxxxxxxxx xxx xx.x.xxxx xXXxXx. xxxx X X. xxxx.

a) Steuerliche Behandlung nach nationalem deutschen Recht

Xxxx xxx Xxxxxx xxxx xx xxxx Xxx. x Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx x. X. xxx xx xx Xxx. x Xxxx x Xxxxxxxxxxxxxxxxxxxxxx xXXxxXx xxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxxX.

Xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxxx Xxx. xx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxx x.x.xxxx. Xxx XX xxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx x. X. xxx Xxx. xx Xxx. x Xx. x XXXxXxxxxxx xxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxx xxxx xxxx xxxxxxxx xxxxx Xxxxxxx xxxx xxxxxxxx Xxxxxxxxxxx xxx XX xxxxxx xxxxxx Xxxxx xx

b) Zuordnung des Besteuerungsrechts nach den Doppelbesteuerungsabkommen

Xxxx xxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx. Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxx Xxxxx xx. X. Xxx. xx XXXxXxxxxxx, Xxx. xx XXXxXxxxxxxxxx.

Xxxx xxx XXxXxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxx XXX xxxxxxxxxx xx. X. Xxx. xx XXXxXxxxxxx, Xxx. xx XXXxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxx.

• Xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx, xx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxx Xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxx xxxx, xx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxx. Xx xxx Xxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xx. X. Xxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx. Xxx xxx XXxXxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxx XXxXxxxx xxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxxx x xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx x xxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxx Xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
• Xxx xxx Xxxxxx xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxx xxxx xx xxxxx Xxxxxxxxxx xxx xxxxx Xxxxx xxx XX xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxx xxx Xxxx xxx, xxxx xxx XXxXxxxxxxx xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxx xxxxx, xxxx xxx xxx XXxXxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxx Xxxxx xxx XX xxxxxx Xxxx xx Xxxxxxxxxxxxxxxx xxx xxx xxxxx xxxx x. X. xxx XXX xxxxxxxxx xxx.
• Xxx xxx XXxXxxxxxxx xxxx xxx XXX xxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxxx, xxxxxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xx. x xxx x XXxXx. Xxxx xxxx xxxxx, xxxxxx xxx XXxXxxxxxxx xxxxxxx xx xx Xxx. x XXxxX xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxx Xxxxx xxx.
  Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx Xxx xx Xxxxxxx Xxxxxxxxxxxxx Xxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx .

Xxxxxxxx x:
Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxx.
Xxx XXxXxxxxxxxxx xXxxxxxxxxxxxxx xxx xxxxx Xxxx xx Xxxxxxxxx xxx xxx xxxxx xx Xxxxxxx xxxxxxxxx x. X. xxx Xxx. x Xxx. x XXXxXxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxx XXxXxxxxxxxxx xxxxx xxxxx Xxxxxxx xx xXxx. xx Xxx. x XXXxXxxxxxxx.
Xxxxxxxx x:
Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxx.
Xxx XXxXxxxxxxxxx xXxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxx, xxx Xxxxxx xxx xxxx xx Xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxx XXxXxxxxxxxxx xxxxx Xxxxxxxxx xx, xxxx xxxx xxx Xxxxxx xxxxxxx xxx xxx Xxxx xx Xxxxxxxxx xxxxxxxx xXxx. xx Xxx. x Xx. x XXXxXxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxx. xx Xxx. x Xx. x XXXxXxxxxxxxx xxxx xxxxx xxxxxxxxx. Xxxxx xxxx xxx Xxxxxx xxxxx xxxx xxx xxx Xxxx xx Xxxxxxxxx xxx, xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx XXxXxxxxxxxxx Xxxxxxxxxxx xx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxx xx Xxxxxxxxx xxxxxxxxx xxx xXxx. xx Xxx. x Xx. x XXXxXxxxxxxxxx.

c) Anrechnung des EU-Tagegeldes auf steuerfreie Auslandsdienstbezüge

Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXxXxxxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxx xxxxxxx xxx xx Xxx. x XXxxXx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xx xxxx xx xx. XXxxX.

Xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxx xxx XXxXxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxx xx xxxx XXxXxxxxxxx xxxxxxxx xxxxxx, xxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxxxxx Xxxxx xxx XXxXxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxx xxxx Xxxxxxx xxx XXxXxxxxxxx xxxxxxxx xxxxxxx, xx xxxxxxxxx xxx xxx xxx xxxxxxxxx xxxxxxxxx XXxXxxxxxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxx.

Xxxxxxxx:
Xxx Xxxxxxx xxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxx xxx XX xxx. Xx xxxxxxx xxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx XXxXxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxxxx. Xxxxxx xxx xxxx XXxXxxxxxxx xxxxxxx xxxxxx, xxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxx x.xxx XXX xxxxxxxxx xxxxxxxx. Xxx xxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxx xxx XXxXxxxxxxxxx xxxxxxxxx xxxx xxx xxxxx:

Xxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxx XXxXxxxxxxx xx Xxxxx xxx x.xxx XXX xx xxxxxxxxxxxxxxxx.

3. Riester-Förderung und Sonderausgabenabzug

Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxx XxxxxxxxXxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxx, xxx xxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xxxx x xxxx x XXxX xxxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.

Xxxx xxxx xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXXXx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxx:

Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXXXx,

Xxxxxxxxx,

Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXXx,

Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xXXXXx,

Xxxxxxxxxxxxxxxx Xxxxx xXXXx,

Xxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xXXXXx.

Xxx xxxxxxxx xxxxxxx:

• Xxx xxxx xxxxxx xxxxx Xxxxxxxx Xxxxxxxx xxx xxx XxxxxxxxXxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxx.
• Xx xxxx xxxxxxx xxx xxxx Xxxxxxxx xxx xxx XxxxxxxxXxxxxxxxxx, xxxx xxx XxxxxxxxXxxxxxx xxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx x Xxx. x XXxXx xxxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx x Xxx. x XXxXx.

Xxxx Xxxxxxx xx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxx xxxxxxxxxxx xxxx xxx XxxxxxxxXxxxxxxxxx xxxxxxxx xx xxx Xxx. x Xx. x XXxXx.

Xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxxxx xx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxx xxx XxxxxxxxXxxxxxxxxx xXxxxxxx xx xxx Xxx. x Xxxx x Xxxxxxxx x XXxXx.

4. Pensionen

Xxxxxxxxxxx xxx XX xxxxxxx xxxx Xxxxxxx xxxxx xx Xxxxxxxxxx xxxxxxxxxx, xxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxx xx xxx Xxxxxx xxx XX xxxxxxxxxx x xxxx Xxx Xxxxxxxxxxxxx. Xxx xxxxxxx xxxx xxxxxxxxxx xxx XX xxxxxxxxxxxxxxx, xxxx xxxx xxx xx Xxxxxxxxx xx xxxxx XXxXxxxxxxxxxxxx xxxxx. Xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxx xxxxx. Xxxx xxxx Xxxxxxxxxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXxxxxxx xx xxx "Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxx" xxx x.x.xxxx xXXXx. xxxx XX X. xxxxxx.

Xxxx xxx xxxxxxxxxxxxx XXxXxxxxxx xx xxx Xxxxxxx xxxxx, xxxxxx xx xxxxxx xxxx Xxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxxx xxxx XXxXxxxxxxxxxxxx xxx. Xxxx xxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx. Xxxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxx XX xxx xx.xx.xxxx xxxxxxxxxx xxxx xxx Xxxxxxx xxxx xxx x.x.xxxx xxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxxx xx Xxxxxxxx.

Xxxxxx xxx xxx XXxXxxxxxx xxxxx xxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXXXx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxx xxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxxx.

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx x.x.xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

a) Steuerpflicht

Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx. Xxx xxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx. Xxxx xxx XXX xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx, xx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxx xxxxx xXxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xx. Xx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx.

b) Steuerausgleich

Xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xx xxxxx Xxxxxx xxxxxxx, xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xx xxx xxx Xxxxxxx xxxxxxx xxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx.

c) Nachweise

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxx xxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxx.

Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xx xxx x.x.xxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx:

• Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxx xxx xx xxxx xxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx. xxxxxxxxxxxxx Xxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxx xxxxxxx.
• Xxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxx xxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxx xx xxx Xxxxx xxxxxxxx.

Xxx Xxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxx XXxxXxxxxxxxxxxxxxx xxxxxxxxxx. Xx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxx.

d) Einkunftsart

Xxx Xxxxxxxxx xxxxxxx. xxx Xxxxxxx xXxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx xxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxx xx Xxx. x Xx. x XXxXx, xxx xxx xx xx Xxx. x XXxX xxxxxxxxx xxx.

Xx xxx xxxxxx xx xxxxxxxx, xxxx Xxxxxxxxxxx, xxx xx x.x.xxxx xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxx xxx xxxxxx Xxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxx xxx xxxxxxxxxx xxxxxx, xx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxx xxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxx, xxxxxx xxxx xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xx. x XXxX xxx xxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxx xx xxxx xxx Xxxxxxxxx xxxxxxx xx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxX xxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxx, XXxXx xxxx XX X. xxxxx.

Xxxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxxxxxxx xxxx: Xx xxx xx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx "Xxxxx" xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxx Xxxxxx xXxxxxxxxx Xxxx x Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx xXxXx Xxxxxx xxx xx.x.xxxxx.

Xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxx Xxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxx Xxxxx xxx xxxx xx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx:

• Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxx xxx Xxxxxxx xx Xxxxxx x xxx Xxxxxxxxxxxxxxxx xxx xx xx XxxXx, xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xx xxxxx xxx.
• Xxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx, xxx xxx xxx xx x.x.xxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxxx Xxxxxx xxxxxxxxx xxxx xx xxx Xxxxx, xxxx xxx xx x.x.xxxx xxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx x,x x xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx x.x.xxxx xxx xxxxx Xxxxxxx XX xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxxxxx xxx Xxxxxxx xxx Xxxxx xxx xx xxxxxxxxx.
• Xx xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xx. x XXxX.
• Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.
• Xxxx xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx x.x.xxxx xxx xx. Xxxxxxxxxx xxxxxxxxx. Xx x.x.xxxx xxx xx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xx.xxx XX xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx x.xxx XX, xxx Xxxxxxxxxx xxxxxx xx.xxx XX. Xx Xxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx.xxx XX.

Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx

e) Tabelle zur Aufzinsung des abgetretenen Guthabens

Xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx, xxx xxx xxx xxx Xxxxxxx xxx x.x.xxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxx xxxx xx Xxxxx xx xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxx xx xxxxxxxxx.

f) Kontrollmitteilungen

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxx, xxx xx Xxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx xxxx, xx. Xxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx.

g) Abfindungen

Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxx, xx xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxx x x Xxxxxx x.x.. Xxxxx Xxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx. Xxx xxxx xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx.

h) Ehemalige Bedienstete der Europäischen Patentorganisation (EPO)

Xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXXXx xxx xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxx xxx. Xxx Xxxxxxxxxxxxx xx Xxxxx xx x xxx xxxxxx xxxxxxx xxxxxxxxxxx xxxx xxx xxx xxx XXX xxxxxxxxx Xxxxxxxxx.

5. Ruhestandsregelung für EU-Beamte

Xx Xxxx xxxx xxx xxx Xxx xxx Xxxxxxxxxxxxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx, xxx Xxxxxx xxx XXxXxxxxxx xxxxx xxxx Xxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxx. Xxxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx.

a) Normale Ruhestandsregelung

Xxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xx Xxxxxx xxx Xxxx xxxxx xx xxx Xxxxxxxxx xxxxxxxx. Xxx xxxxxxx Xxxxxx xxxx xx xxxx xxxxx xxx xx Xxxxxx xxxxxxxxxxx xxxxxx, xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxx xxxxxx, xxxx xx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxxx xxx xx xx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxx xx xxxxxx xx. Xxxxxxxxxx xxxxxxxxxxxxxx.

Xxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x,x Xxxxxxx xxxxxx xxxxxxx XxxxxxxXxxxxxxxxxxx. Xxx Xxxxxxx, xxx xx Xxxxx xxx xx Xxxxxx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxxxxxx xxx xxxxxx Xxxxxxxxx xxxx xx Xxxxxxxxxxxx xx Xxxxxxx xxxxxx xxxxxxx XxxxxxxXxxxxxxxxxxx.

Xx Xxxxxx xxx Xxxxxx xxx Xxxxxxx xx Xxxx xxxx xxxxx xxx Xxxxx, xx xxx xxx Xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx, xx xxxx Xxxxx xxx xx xxx xx Xxxxx xxxxxxxxx. Xxxx Xxxxxx, xxx xxxxxxx xxx xxx Xxxxxx xx Xxxxxx xxxxx, xxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxx. Xxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxx xxx x,x Xxxxxxx xxxxxxx. Xxxx Xxxxxx, xxx xxx xxx Xxxxxx xxxxxxxxxxx xxxxxx, xxxx xx xxxx xxxxxxxxxxxxxxxxxx.

b) Vorruhestand

Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx xx. Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xx Xxxxxx xxx xxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx xxxxxxxx, xxx xxxxxxx xxx xxx Xxxxxx xx Xxxxxx xxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxx x,x Xxxxxxx xxxxxx xxxxxxx XxxxxxxXxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxxx, xxx xxxxxxx xxx xxx Xxxxxx xx Xxxxxx xxxxx, xxxxxxxx xxxx Xxxxxxx xxxxx xxxxxxx XxxxxxxXxxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxx xxx xxx Xxxxxxxxx, xx xxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx, xx x,x Xxxxxxx xxxxxxxx. Xxxxx xxxxx xxx xxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxx xx Xxxxxx, xxxx xxxx Xxxxx xxxxxxxxx, xxx xx xx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.

xxxxxx

c) Vorruhestand ohne Kürzung der Ruhegehaltsansprüche

Xxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx xx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx x,x Xxxxxxx xxx Xxxx xxxxxxxx. Xx xxxxxx xxx xxx xxxxxxxxx xx.xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxx xxxx xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx. Xxx Xxxxxxxx xx xxx Xxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxx xxxx.

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxx. Xxxxxxxxxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx. Xxx Xxxxxxxxxx xxxxxxxx xxxx xxxxxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxx. Xxxxxxxx xxxx xx xxxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxx xxxxx, x,x Xxxxxxx xxxxxxxx. Xxxxxxxx: Xxx Xxxxxxx, xxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxx Xxxxxx xx xx. Xxxxxxxxxx xxxxxxxxxxx xxx, xxxxx xxxxx xx Xxxxx xxx xxx xxx xx xxx xxxxxxxxxxxx xx xxxxxxx, xxxxxx xxx Xxxxxxxxxx xxx xx Xxxxxxx xxxxxx xxxxxxx XxxxxxxXxxxxxxxxxxx xxxxxxxx.

6. Pensionen von CERN, BIZ, ESO

Xxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xXXXXx xxx xxx Xxxx xxxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXXXx xxx Xxxx xx Xxxx xxx. Xxxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx xXXX Xxxxxxxx xxx xx.x.xxxx, X xxxx x xx x Xx xx x xxx XxXx Xxxxxx xxx xx.x.xxxx, X xxxx.x.xxxxx XxxxxXxxxx.

• Xx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xXXXXx, Xxxx, xxxxxxxx xxx xxx XXXXxXxxxxxxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxxxx.
  Xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx XXXXxXxxxxxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxx xxxxx Xxx. xx XXX Xxxxxxx. Xxxx Xxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxx xx xxxxxxxxxx: Xxxxxxx, xxx xxxx xxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxxxx xxx Xxxxxxxxxxx. Xxxxxxxxxxxx xxx xxxxxxx xxxxx, xx xxx Xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx, xxxxxxx, xx xxx Xxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx. Xxxx xxx xxx XXXXxXxxxxxxxxxxx xxx Xxxx. Xxxxx xxxxx xxx Xxxxxx, xxx xxx XXXX xx xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx.
• Xxxxxxxxx Xxxxxxxxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXXXx, Xxxxx, xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx XXX. Xx xx xxxx xxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxxxxx xxx xxxxx Xxx. xx XXXxXxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx.

Xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx XXXX xxx XXX xxxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxx Xxxxxxxxx:

XXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx XXXX xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx xxxx xx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx Xxxx x XXxX xxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx "Xxxxx" xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxx xxx Xxxxxxxxxxxx xxx xx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxx XXXXxXxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx XXX xxxxxxxxxxx xxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxx.

XXXXXXX: Xxx XXXxXxxxxx xxx xx.xx.xxxx xXXxXx. xxxx XX X. xxxx xx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx XXXX xxxxxx xxx XXXX xxx XXX xxxxx Xxxxxxxxx. Xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx Xxxxxxxxxxx xx, xxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxx, xxx Xxxxxxxxxxxxx, xxxxxxx.

Xxx xxx xxx XXXX xxxxxxx xx xxxx xxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxx Xxxxxxxxxxx xXXXx xxx Xxxx xx Xxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx. XXXxXxxxxxxxx xxx xx.x.xxxx xXXxXx. xxxx X X. xxxx.

Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx XXXX xxx xxx XXX xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxx Xxxxxxxxxxxxx xxx XXX xxxxxxxx xxxxxxx Xxxxxxxxxx xxx xxx XXXXxXxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxxx XXXxXxxxxxxxxxxx xxx xxxxxx xxx xxx xxxxxxxxxx XXXXxXxxxxxxxxxxx xx xxxxxxxx x xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx XXxX xXxXx Xxxxxx xxx xx.x.xxxx, X xxxx.x.xxxxx XxxxxXxxxx.