Grenzgänger in die Schweiz und aus der Schweiz

Zahlreiche deutsche Arbeitnehmer pendeln arbeitstäglich zu ihrem Arbeitsplatz in die Schweiz. Auch umgekehrt gibt es Schweizer Bürger, die in Deutschland arbeiten. Für diese Grenzgänger gibt es steuerlich eine spezielle Grenzgängerregelung. Zudem gelten eine ganze Reihe von steuerlichen Besonderheiten.

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1. Die besondere Grenzgängerregelung mit der Schweiz

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2. Verlust der Grenzgängereigenschaft

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Was sind Nichtrückkehrtage?

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Kürzung der 60-Tage-Grenze

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Nichtrückkehr aus anderen als beruflichen Gründen

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Arbeitsbedingte Gründe

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Mehrtägige Arbeitseinheiten

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Eintägige Dienstreisen

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Mehrtägige Dienstreisen

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Pikettdienste

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3. Umrechnung des Einkommens von Schweizer Franken in Euro

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4. Grenzgängerbewilligung für deutsche Grenzgänger

Xxxxxxx xxx XX xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxx XXxXxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxx, xxxx xx xxxx xxx XXxXxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxxx Xxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxx.

XXXX xxxx xxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxx, xxx xxxxxxx xxx xxxx Xxxxxx xxxxxx, xxxxxxxxxx XXxXxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxxx. Xxx xxx xxx xxx. Xxxxxxx X.

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxx xx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxx xxx. Xxx xxx xxxxx Xxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxxx xxxx xxxxxxx xxx xxx Xxxx xxxxxxx xxx. Xxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxx Xxxx xxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx.

5. Verlegung des Wohnsitzes in die Schweiz

Xxxx xxxxxx xxxxxx Xxxxxxxx xx xxx Xxxxxxx xxxxxxx xxx xxxx xxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx. Xx xxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxx xx xxxxxxxxxx xxx xxx xx Xxxxxxxxxxx xxx x,x x Xxxxxxxxxx xxxxxxxxxxx xxxxxxx

Xxxxxx xxxx! Xxx xxxxxx Xxxxxxxx xx xxx Xxxxxxx xxxxxxx, xxxx xxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxx xXxxxxxx xxx Xxx. x Xxxx x XXXx.

Xx xxx xxxxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, x. x. xxxx xxx xx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx. Xxx xxxxxxxx, xxxx xx xxx xxxxxx xxxxx Xxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxx x,x x xxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx X xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.
Xxxxxxx Xxxxxxx x Xxx. x Xxxx x XXXxXxxxxxx xxxx Xxxxxxxxxxx xxx xxxxx xx xxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx, xxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx Xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx, xx xxx Xxxx, xx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx xxx, xxx xx xxx xxxxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx xx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx XXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
Xxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx, xxxx xxx xxxxxxxxxxx Xxxxxx xx xxx Xxxxxxx xxxxxxxxx xxxxxxxx xxx, xx xxxx xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxxx, xx xxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xx xxxxxxx Xxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx xXxxxxxx x Xxx. x Xxxx x XXXxXxxxxxxx.
Xxx "XxxxxXxxxxxxxxx" xx Xxxxxxx x Xxx. x XXXxXxxxxxx xxx Xxxxxxxxxxx xx xx x Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx: Xxxxxxxxxx xxx. Xxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx. Xx Xxxxxxxxxxx xxx xx xxx xxxxxx xxxxxxxxx xxxxx Xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxx xx xxxxxxxxxx.

XXXXXXXXX: Xxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxx xxxxx, xxxx xxx Xxxxxx xxxxx Xxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx. xxxxxxxxxx xxxxxxx. Xxxxx Xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx, xxxxx Xxx xxxxx xxx xxx "Xxxxxxxxxx" xxxxxxxxx xxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxx xxx Xxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxx xx xxxxx Xxxxxxxx xxx x Xxxxxxx xxx xxx x Xxxxxxx xxxx xxx Xxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Wohnsitznahme in der Schweiz

Xxxx Xxxxxxxxxxxxx xxx xxxxxxxx xxx xxxx xx xxx Xxxxxxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx XX xxx xxx Xxxxxxx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxx, xxxx xx xxx Xxxxxxx xxxxxxxxxxx xxx xxxx xx xxxxxxxx, xxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxxx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx XXxxXXXxXxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxx xxx xx xxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx XXxxXXXxXxxx xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxx xx xxx Xxxxxxx.

Xxxx xxxx xxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxx: Xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx, xxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx. Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx, xxx xx xxxxxxxx xxx xxxx xxx xxx xxx Xxxxxxxxxx xx xxx Xxxxx xxxxx xxxx xxx xxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxx xxx. Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxx Xxxxx xxx Xxxxxxxxxxx x xxx Xxxxxxxxxxxxx x xxxxxxxxxxx xxxx.

Artikel 4 Absatz 4 DBA-Schweiz

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

Xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xx xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxx xxx xxxxxxxxx Xxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xx, xxx xxx Xxxxx xxxxxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxx xxxxxx xxxxxxx xxxx, xxx xxxx xxx Xxxxxxxx x xxx xx xxxxxxxx xxxxxxx xxxxxx xxxxxxx.

Xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxx xxxxx, xxxx xxx xxxxxxxxxxx Xxxxxx xx xxx Xxxxxxx xxxxxxxxx xxxxxxxx xxx, xx xxxx xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxxx, xx xxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xx xxxxxxx Xxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx.

6. Beamte und Angestellte des öffentlichen Dienstes als Grenzgänger

Xxxx xxx XXX xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxx Xxxxx xx xxxx. Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx. Xxxxxx Xxxxxxxx xxx xxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx

Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxxxx xx xxx Xxxxxxx xxxxxxxxxx xxxx xxx xxx Xxxxxxx xxxxxxxxxx, xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx. Xx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx Xxxxxxxxxx xxx x,x x xxxxxxxxxxx, xxx xx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Xxxxxx xxx xxxx xx xxx XXX xxx Xxxxxxxxxx xxx xxxxxxxxxxx: Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxx, xxxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxx xx Xxxxxxxxxxx xxxxxx Xxxxxxx xxxxxx xxx xxxxxxxx xx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxx xxxx xx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxxx.

a) Ruhegehälter an Hinterbliebene von Grenzgängern im öffentlichen Dienst

Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xx Xxx. x xxx xxxxxxxxxxxxxxxxxxxxxxx XXX xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxXXXxxxxxxxxxxxxx.

Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx:

Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx x. Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxx xx Xxx. x xxx XXX xxxxxxxx.
Xxxx Xxxxxxx xx Xxx. x xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx x. Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxx xxxx xxxxxxx Xxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxx xxx xxx XXX xxx.
Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xx xxx XXX xxxx xxxxxxxxx, xxxx xxx xx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxx.
Xxxxxxx xx Xxx. x xxx XXX xxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxx xx Xxx. x xx Xxxxxxxxxx xxx Xxxxxxx xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx xxxxxxxxx xxxxxx.
Xxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx, xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxx xxx.

7. Unterhaltsleistungen an geschiedene oder getrennt lebende Ehegatten

Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxx, xxxx xxx XxxXxxxx xx Xxxxxxxxxxx xxxx xx xxxxx XXxxXXXxXxxxx xxxx:

xxx Xxxxxxxxxxxxxx xxx xx xx xxx XXX. Xxxxxx xxxx xxx XxxXxxxx xxxxx Xxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxXx.
xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xx x xxx XXX xxxxxx xxx. x xxx XXX xxxxxx xxx. x xxx xxxxxx. Xxx XxxXxxxx xxxxxxx xxxxxx xxxxx xxxxx Xxxxxxxxxx xx xxxxx xxxx xxxx xx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxx xxxxxx Xxxxxxxxxx xxxx Xxxxx xxx xxx Xxx. x XXxXx.

Xxxxx xxx XxxXxxxx xxxxxx xx xxxxx XxxxxxXXxXxxxx xxxx, xxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxxx x xxxxxxxxxxxxx, Xxx xxxxxx xx Xxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx, xxxx xxx XxxXxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx.

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

Xx Xxxxx xxxx xxxxx xxx x.x. Xxxxxxxxxxxx xxx x.xx.xxxx xxxxxxx xxx XxxxxxxxXxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx xxxxxxxxxx Xxxxx xxxxxxxxx xxx xxx xxxxx xx x.x.xxxx xxxxxxxx xxxxxxx.

Wenn der Unterhaltszahler im Ausland lebt

Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx, "xxxxxx xxx xxxx xx xx Xxx. x Xx. x XXxX xxx Xxxxx xxxxxxxxx xxxxxx xxxxxxx" xxx xx Xx. xx XXxXx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxx xx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xx Xxx. x XXxXx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxx xx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxx xxxx xx xx Xx. xx XXxX xxxxxxxxxx. Xx xxxxxx Xxxx xxxxx xxxx xxxx Xxxxxxxxxxxx xxxx xx xx Xx. x XXxX x xxx Xxxxxxxxxxxxxxxx x xxxxx xx Xxxxxxxx, xxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx! xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxxx.

XXXX xxx xxx Xxxxxxx xxxxxxx xxxx xxxxxxxxx Xxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxxx: Xxxxxxxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxx xx xxxx xx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxxx xxxxxx, xxxxxxx xxx xx xxxxxxx Xxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxx: Xxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx, xxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxx xx xxxxxxxxxx. Xxxx xxxx xxxxxxx xxx xxxxxxxx xxx x.x. XXXxXxxxxxx xxx xx.x.xxxx xxxxxxxxxx.

8. Arbeitnehmer-Abfindungen

Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxx xxxx xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx x xxxxxxx: Xxxxxxxxxxxxxxxxxxx x xx xxxxxxxxxx. Xxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx XXXxXxxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxx xxx X. xxxx. Xxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx xxxxxxxxx xx xxxxxxxx: Xxxxxxxxxxx, xxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxx xxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxx xxxxxxx xxx xxx Xxx. xx XXxX x. x. X. xxx XxxxXXXxxxxXX, XXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx Xx. xxxx.

Xxx xxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, xxxxxxxxxxxx xxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx. Xxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx:

Xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx. X. Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xXxx. xx XXXxXxxxxxxx.
Xxxxxxx xx xxxx xxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxx Xxx xx xxx Xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xx xxx Xxxxx xxxxxx xxxxx, xx xxx Xxx xx Xxxxxxxxx xxx Xxxxxxx xxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx.

XXX xx xxxx: Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxx, xx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx.

Xx Xxxxx xxxx xxxxx xxx x.x. Xxxxxxxxxxxx xxxxxxx xxx XxxxxxxxXxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx xxxxxxxxxx Xxxxx xxxxxxxxx xxx xxx xxxxx xx x.x.xxxx xxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxx.

9. Besondere Steuerregeln für Altersbezüge und Altersbeiträge

Xxxxxxxxxxxx xx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxx xx xxx Xxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xx Xxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx xxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxx XXXxXxxxxx xxxxxx xxxxx Xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx xx xxx Xxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx

10. Steuerliche Behandlung von Krankentagegeld, Mutterschaftsgeld usw.

Xxx Xxxxxxxxxxxxxxx xxx xxxx xxx xxx Xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxx XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxxxxxx xxx XXX Xxxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxx.xxxxx x Xx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx xx xxx Xxxxxxx: Xxxxxxxxxxxxxxx xxx.

11. Staatliche Förderung für Riester-Verträge

Xxx xxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx XxxxxxxxXxxxxxxxxx xxxx Xxxxxxxx, xxx xx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxxx x xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx x xxx xx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx.

Xxxxxxxxxxxx xx xxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxx xxxxxxx xxx xx Xxxxxx xxxxx xxxxxxx Xxxxxxx xxxxx, xx xxx xx xx xxx Xxxxx xxxxxxxx, xxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Xxxx xxxx xxxx xxx Xxxxxxx "Xxxxxxxxxxxx" xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx xxxxxx Xxxxx xx.

Xx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx

xxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx, xxxxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxxxxxxxxxx xxxx xxxxxxx xxx xx XXxX xxxxx,
xxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx Xxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxx. x XXxX xxxxx.

Xxxxxxxx xxx xxx XxxxxxxxXxxxxxxxxx xxxxx xxxxx xxx xxxx Xxxxxxxx, xxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx xxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxxx xxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxx, xxx xx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx.

Xxx xxxxxxxx xxxxxxx:

Xxx xx Xxxxxxxxxxx xxxxx, xxxx xx XXxxXXXxXxxxxxx xxxxx xx xxx Xxxxxxxx xxxxxxxx xxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx, xxx xxxxxx Xxxxxxxx xxxx xxx xxx XxxxxxxxXxxxxxxxxx. Xxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx.
Xxx xx Xxxxxxx xxxxx, xx Xxxxxxxxxxx xxxxxxxx xxx xx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxx xxx xxxxxxxxx xxxxx Xxxxxxxx xxx xxx XxxxxxxxXxxxxxxxxx. Xxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xx Xxxxxxx xxxxxx xxx xx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX: Xxxx XxxxxxxxXxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxxx xx xxxxx Xxxxxxxxxxxxxxxx: Xxx XxxxxxxxXxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxx Xxxxxxxx, xxx xx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. xxx Xxxx x xxx xx xx Xxx. xxx XXxX xxxxx.

12. Vermögenswirksame Leistungen

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx.

xxx Xxxxxxxxxxx xxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxx, xxx xx xxxxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx, Xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxx xxxx xx xxxxxx xxx, xxxx xx xxxx xxxx xxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx xxx. Xxxxxxxxxx xx xxxxxx Xxxxx xxx xxxx xxxxx Xxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxx xxxx Xxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx.

Xxx xxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxx, xxxx Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx Xxxx xx xxxxx xxxxxx xxx, xxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxx xxxxxxxxxxxxxxx Xxxx xxxxx Xxx xxxxxxxx Xxxxxxxxxxxx:

Xxx xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx Xxx Xxx Xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx, xxxx xxxxxx xxxx Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxx, xxxx Xxx Xxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxx Xxxx xxxxxxxxxxx xxxx xxx xxx Xxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxx xxx xxxx x xxx xxx Xxxxxxxxxxxxx x xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xXxxxxxxxxxxxxxxx xxx x. Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xxxxxx. x Xxx. x Xx. x xxx Xxxxxx. x Xxx. xx.

XXXXXXXXX: Xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx, Xxxxxxxxxx xxxx xx xxx Xxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xx Xxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx.

xxx Xxxxxxxxxxx xxxx xxx xxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxx xx Xxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxx xXxxxxxxxxxxxxxxx xxx x.Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xxxxxx. x Xxx. x Xx. xx.

XXXXXXXXX: Xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx, Xxxxxxxxxx xxxx xxx xxx Xxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxx.

13. Grenzgänger und Sozialversicherung

Xxxxxxxxxxxx xxxx xx xxx Xxxxx xx xxx Xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xx xxx xxx xxxxxxxxxxxx xxxx. Xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxx xxx xx Xxxxxxxxxxx:

Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx, "xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxx, xx xxx xx xx xxx Xxxxx xxxxxxxx, xxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxx" xXXxXxxxxxxxxx xxxxxxxx.

Xxx xxxx xxxx "xxxxxx" Xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx, xxxx

Xxx Xxxxx Xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxx,
Xxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx xxx XX, xxx XXX xxxx xxx Xxxxxxx xxxxxxxx xxx
xx xxx Xxxxx xxxxxxxx, xxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx xx Xxxxx Xxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxx.

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

Xxxxx Xxxxxxxxxxxxxx xxxx "xxxxxxx" Xxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx XX xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxx, xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx.

Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxx xxx xx xxx Xxxxxxx xxxxxxxx, xxxxxx xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxx xxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx.

XXXX xxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxx xXxxxxxxxxx. Xxx xxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxxxx.

Xxx xxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxx Xxx xxxx xxxxxxxxx xxx xxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xx Xxx xxxx xxxxxxxxxx xxxxxx. Xx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxx xxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxxx Xxxxxx xxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxx xxxxx xxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxx xx xxx xxxxxx Xxxxxxx xxxx xxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXX: Xx xxx xxxxxxx XXxXxxx xxxx xxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxx xxxxxxxxxx xxxxxx Xxxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx, xx xxx xxx xxxxxxxx xxxxxx, xxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxx, xxx xxx xxx xxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxx, xxxx xx xxxx xx xxxx xxx xxxxxxx xxxxxx Xxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx xxxxxx Xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx, xx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxx, xxx Xxxxxxxxxx xxxxxxx xx xxxxxx xxxxxxx Xxxxxx xxxxxxxxxxx.

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx XX xxxxxx xxxxxxxxxxx xxxxx xxx XXxXxxxxxxxxxxx Xx. xxxxxxxx xxx Xx. xxxxxxxx xxx x.x.xxxxx. Xxxxx xxxxxx xxx xxxxxxxxxx XXxXxxxxxxxxxxx Xx. xxxxxxx xxx Xx. xxxxxx xx. Xxx xxxxx XXxXxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxx Xxx xxxx xx xxxxx Xxxxxxxx xxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xXXx xxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xXXXx xxxxxxxx. Xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxx xxxx xxx x.x.xxxx xxxx xxxx xxx Xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx x Xxxxxxx:

x Xxxxxxxxx: Xxxxxxxx xx xxx Xxxxxxx x Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXXXx

x Xxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxx xxx xx XXxXxxxxxx xxxxxx xXXXx
xxxx xxxx xxx Xxxxxxxx xx xxx Xxxxxxx.

14. Regelungen für Schweizer Grenzgänger

a) Lohnsteuerabzug

Xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxx, xxxxxxxx xxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx XXX xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx, xxxxxxx Xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx. "Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX" xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx XxxxxxxxxxxxxxxxxXxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx.

b) Einkommensteuererklärung

Xx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxx. xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xx xxxxxxx xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx xxxxx xx xxx XXxX xxx. xxxx xx xx Xxx. x XXx.

c) Besteuerung als "Grenzpendler"

Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxx xxxxx Xxxxxxxxxx xxxxxxxx, xxxxxxx xxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx Xxx xxxxx xxxx Xxxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxx xxx x Xxx. x XXxXx.

Xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx

x Xxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxx xx x xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxx.
Xxxx

x Xxx xxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxx. Xxxxxx xxxxxxxx

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

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

Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxx Xxxx xxx "Xxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX", xxx Xxx xxx Xxxxxx xxxx XxxxxxxxxxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx, xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx. xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xx Xxxxxxxxxx xxxxxxxx Xxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx Xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxx xxxxxxx Xxx xxx Xxxxxxxx "Xxxxxxxxxxxx XXxXXX" xxxxxxxxx, xxx Xxx xxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx, xxx xxx. xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx Xxx xxx Xxxxx Xxxxx xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx Xxxxx Xxxxxxxxx xxxx xxxxxxxxxxx.

XXXXXXXXX: Xxxxx Xxx xxxx "Xxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX" xxxxxxxxx, xxxx Xxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xXxxxxxxxxxxxx.

d) Insolvenzgeld

Xxxx xxxxxxxxx Xxxxx xxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx xxx. Xxxxxxxxxxxxx x xxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx x xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx x xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx Xxxxx. Xxx xxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxx Xxxxxxx, Xxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxx, xxx Xxxxxxxxxxxx, xxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xx xx xxxxxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx.
Xx Xxxxxxxxxxx xxx Xxxxxxx xxx xxxxxx xx xxxxxxxx, xxxx xxxxx Xxxxxxxx xxxxx xxxx, xxxx xx xxxx xx xxxxx Xxxxxxxxxxxx xxxxxxx. Xx xxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xx.

Xxxxxxx Xxxxxxxxxxxxx: .

e) Kurzarbeitergeld

Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx, xxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxxxXxxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxx xx, xxx xxx Xxxxxxxxxxxxxxxx X xxxxxxxxxx. Xxx xxxxxxx xxxx xxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx XXX xxxxxxxxxx, xxxxxxxx, xxxx xxx

xxx xxxxx Xxxxxxxxx xxxxx xxxxxxx xxxxxxxx xxxxx xxx
xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxx xxx xx x xxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxx.

Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxx xxxxxxxx. Xxxx xxx xxx Xxxxxxxx "Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxxxXxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx XXX xxxxxxxxxx" xXxxxxxxx Xxx xxxx xx xxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxx xx Xxxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxx xxx xxxx Xxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx Xxxxxxx xxxx Xxxxxx xxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxx xXxxxxxxXxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxx.

f) Kirchensteuer

Xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxx Xxx xx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx, xx Xxx xxxx xxxxxx Xxxxxxxx xxx xxxx xxxxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx. Xxx xxxxx xx Xxxxxxxxxxx xxxxx xxxxx xxxxxxxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxxx Xxx xxxx xxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxxxxxx xxxx xxxx xxxx xxxxx xxxxxxx, xxxx Xxx Xxx Xxxxxxxxx xx xxxxxxxxxx xx x xx Xxxxxxxxxxx xxxxxxxx xxx xxxx xxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxx xxxx xx x Xxx. x XXxXx.

15. Piloten und Flugbegleiter: Steuerentlastungen bei Wohnsitz in der Schweiz

Xxxxx xxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxx. Xxxx xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxx Xxxxxxxx xx xxx Xxxxxxx xxxxx xxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xx xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xx Xxxxxxxxxxx. Xxx xxxxxxx xxxx xx xxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxx.

Xxxx xxxx xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxx Xxxxxxxx xx xxx Xxxxxxx xxxxx xxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxx Xxxxx xx. Xxxx xx xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xx Xxxxxxxxxxx. Xxx xxxxxxx xxxx xx xxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxx.

Xx xx.xx.xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxx xxx XXXxXxxxxxx xxxxxxxxxxxxx, xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxx.

Xxxx xxxxx xxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxxxx xxx xxx x.x.xxxx xxxxxx xxxxx Xxxxxxxx xx xxx Xxxxxxx xxxxxx xxx xxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxx xXxx. xx Xxx. x XXXxXxxxxxxx.

Xxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xx xxxx xxxx xxx Xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxxxx xx xxxxx xxx xxxxxxxxxxxxxxx xxxx. Xxxxxx Xxxxxxxx xxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx:

Xx xxxxxxx xxxx xx Xxxxxxxxxxxx xxx xx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx,
xxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxx x.x.xxxx xxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxx
xxx Xxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxx, xxxx xx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

Xxx xxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxx xxx x.x.xxxx xxxxxx xx xxx Xxxxxxx xxxxxxxxx xxx xxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxx xxxx xxxx, xxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx XXX xxxxxx xxxxxxxxxxxxxx xxxxxxxx.

Xxx xxx Xxxxxxx xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxx. xx Xxx. x Xxxx x XXXxXxxxxxx xxxxxxxxxx, xxxxxx xxx xxxxxx xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxx xxxx xxxxxxxxxxx xxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxx xxx Xxxx xxx Xxxxxxxxxx xxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxxxx xxxxx xxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx xxxx xx Xxxxxxxxxxx xx xxxxxxxxxx.
Xxxxxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxx xxx xxxx xxx xxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxx, xx xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx, xxxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx xx Xxxxxxxxxxx xxxxxxxx, xxxxxxxxx xxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxx. Xx xxx xxxxx xxxxxxxxxxx, xx xx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxxxxxxxx xxx xxxxxxxx, xxxx xxxx xxx Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx.
Xxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxxxxx xxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xx xxxxxxxxx.

XXXXXXX: Xxxx Xxxxxxxxxxxx, xxx xx xxx x.x.xxxx xx xxx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxx, xx xxxxxx Xxxxxxxx xxx xxxx Xxxxxx xx Xxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx x.x.xxxx.

Xxx. xx Xxx. x XXXxXxxxxxx:
Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxx, xxx xx Xxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxx xxxx xx Xxxx xxxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxx, xxxxxxxxx xxxx, xx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xx xxx xxxx xxx Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxxxx xxxxxxxxx, xx xxxxxxx xxx xx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxxxxxxx Xxxxxxxx xx Xxxxxxx xx Xxx. x XXXxXxxxxxx:
Xxxx xxx xx xxxx xxxx xxx Xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xx Xxxxxx x Xxxx x xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxx, xxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx x. Xxxxxx xxxx xxx xxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxxxxxxx xxxxxx Xxxxxxx xx Xxxxxx x Xxxx x Xxxxxxxxx.
Xxxxx Xxxxxxxx xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxxx xxx xxx Xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xx xxxxx XXXxXxxxx: Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx.

16. AKTUELL: Erweiterung der unschädlichen Nichtrückkehrtage

Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxXxxxxxxxxxxx xx xxx Xxxxxxx. Xxxx xxxxxxxxx xxxx xx Xxxxxxxxx Xxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx. Xxxx xx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx: Xxxxx xxxxxxxx xxxxx, xxx xx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxx x xxx xxxxxxxxx. Xxxx Xxxxxxxxx xxxx xx xxxxx, xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxx xx x,x x xxxxxxx, xxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xXxx. xxx Xxx. x XXXxXxxxxxxx.

XXXX xxx Xxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xx xxxx xxx xx Xxxxxxxxxxxx xx Xxxx xxxxx xx xxxxxx Xxxxxxx xxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx. Xxx XxxxxxxxxxxxxXxxxxx xxxxxxxx xxxx.

Xx xx.x.xxxx xxx xxxx XxxxxxxXxxxxxxxxxxxxx xxxxxxxxxxx: Xxxxx xxxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxx xxxx xxxx, xxxx xxxxxxxxx xxx xxx XxxxxXxxxxx xxx xxxxxxx xxx xxxxxxxxxx xxxxx.xxxxxxXxxxxxxxxxx xx Xxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx.xxxxxxXx xxxxx xxxx xxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx.x.xxxx xxx xxx xx.x.xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxxx xxx x.x.xxxx xxxxxx xxxx Xxxxxxxxxxxx xxxxxx xxx XxxxxxxxxxxXxxxxxxxxx xxx xxx xxx Xxxxxxxx. Xxx xxxxxxxx: Xxx xxxx xxx xxx xxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxx, xxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxx, xxx xxxxxxxxx Xxxxxxxxxxxx. "Xxxxxxxxxxxx" xxxxxx: Xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxx xxx Xxxxx xxxx xxxxxxxxxx xx xxxxx Xxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxx xxx xxxxxx xxxxxxx. Xx xxxxxx Xxxx xxxxxx xxx XxxxxxxxxxxxxXxxxxx xxxxxxxx.

Xx Xxxx xxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. XxxxxxxxxxxxXxxx xx Xxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xx XxxxxXxxxxxxxxxxxx xxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxXXXxxxxxxxxx :xxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xxxxxx:xxxxxx"Xx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx, xxxx Xxxxxxxxxxx, xx xxxxx xxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxx xxx Xxxxxx x Xxxx x XXX xxxxxxxxxx xx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxx Xxxxxxxxxxx xxxxxx, xx xxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxx xxxxxxxxxxxx. Xxxxx Xxxxxxxxxxx xxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxx xxx Xxxxxx x Xxxx x XXX".

Xx xx.x.xxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxx x.x. xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx.

XXXXXXX xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxx, xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxx xxx xxxxxxx xxxxxx xXxx. xx XXXx Xxxxxxxxx xxx xx.x.xxxxx.

Xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx, xx xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxx xx xxxxxxxxx, xxxx xxxx xxxxx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxx xxx xxxx xxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx Xxx xxxxxxxxxx xxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxx xxx xxx xxxxx Xxxxx xxxxxxxxxxx Xxxx.

XxxxxxxxxxXxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx, xxxx xxx Xxxxxxxxx xx xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxx xxxx xxxxx xxxxxxxx xxx. XXX: Xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxx xx xxx Xxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxx xx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxxx xxx x,x Xxxxxxx xxxxxxxx. Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxx xx xxx Xxxxxxxx xxxxxxxxxxxxxx xxx.

17. AKTUELL: Überobligatorische Beiträge zur Pensionskasse

Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxx xxx xx xxx Xxxxxxx xxxxxxxx, xxxx xx xxx Xxxxxxx xxxxxxxxxxxxxx "xxxxxxxxxxxxx" xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx, xx xxxx xxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxx xxxxxxx xxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx. Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx, xxxxxx xxxx xxxxxxxxxx xxx Xxxxx, xx xxx xxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx: Xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxx xxxxxxx xx x Xx. xx Xxxx x XXxX xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

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18. AKTUELL: Wahl der Antragsveranlagung auch bei Wohnsitz in der Schweiz

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