Aus- und Fortbildung: Pilotenausbildung und Kosten der Fluglizenz

Die Ausbildung zum Verkehrsflugzeugführer und der Erwerb der Berufspilotenlizenz (ATPL) ist so ziemlich die teuerste Berufsausbildung überhaupt. Wer seinen vermeintlichen Traumjob verwirklichen möchte, muss mit Kosten von 70.000 EUR bis 80.000 EUR für die Flugschule und weiteren Ausgaben für Fahrten, Auslandsaufenthalt usw. rechnen. Alle Kosten sind selbst zu stemmen. Hier erfahren Sie, ob Sie wenigstens mit der Unterstützung des Finanzamts rechnen können.

Dieser Inhalt ist exklusiv für Abokunden zugänglich.

Jetzt Mitglied werden und Steuern sparen!

Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxx Xxxxxxxxx

x Xxxx xxx Xxxxxxxxxxx: Xxx xxxxx xxxxxxxxxx xxxxxxxxx xxx

x Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx

1. Wie die Kosten der Pilotenausbildung berücksichtigt werden

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXXXXx xxx xx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxx xxx xx.xxx XXX xxx xx.xxx XXX xxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxx Xxxxxxx, Xxxxxxxxxxxxxxxxxx xxx. xxxxxxx. Xxxx Xxxxxx xxxx xxxxxx xx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx. Xxxx xxxx xx xxxx xxxxx xxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xx Xxxxxxx. Xxx xxxxx Xxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx. Xx xxxxxxxxxxxxx xxx xxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxx xx xxx xxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxxxx xxx xxxxxx "Xxxxxxxxxxx" xxxxx xxxx xxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx.

xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx

Xxx xxxxxxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxx xxxx xxx xxxxxxxx Xxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxxx x xx xxxxx, xxx xxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx. Xx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx xxx xxx. xxxx xx xxxxxxx Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxxx xxx Xxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxxxx xxx x Xxx. x XXxXx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx! Xxx Xxxxxxxxxx xxxx xxxxx: Xxxx xxxxxxxxxx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxx xxxxx xxxx xxx "xxxxxxxx" Xxxxxxxxxxxxxx xxxxxx

Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx: Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxx Xxxxxxxxxx xx xxxxxxxx. Xx xxxxx xxxxx xxxxxx xx, xx xxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxx Xxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.
Xxx "xxxxxxxx" Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxx xxx xxx xxxx Xxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxx xxx xxx xxxxx Xxxxxxx. Xx xxxxxx Xxxxxxx xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xx.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx Xxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx.
Xxxxx xxxxx Xxxxxxxxx xxx xxx Xxxxxx xxx Xxxx xx Xxxx, xxx xxxxxxx xxxx xxx Xxxxxxx xxx "Xxxxxxxxxxxxxx" xxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxxxxxxx: Xx xxxx xxxxx xxxx "xxxxxxxx" Xxxxxxxxxxxxxxxx xxx xxxx xxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxx xx Xxxxxx xx Xxxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxxx xxxx. Xxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx x Xxx. x XXxX xxxxx.

xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx

Xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx, xxxx xx Xxxxxxxxx xx xxx Xxxxxx, xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxxx: x.xxx XXXx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxx xxxxxxxxxxxxxx xxx, xxxx xxxxxx Xxxxxxxxxx x xxxx xxx Xxxxxxxxx x xxxxxxxxx, xxx xxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxx xxxx xxxxx xxx Xxxx, xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxx xxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx:

Xxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxx xxxxxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxx Xxxxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxxx.
Xxx xxxxxxx xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx, xxxx xxxxxxxx xxx Xxxxxxxxxx xxxxx xxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxx "Xxxxxxx" xxxxx xxxxxxxxxxxx xxx xxxxx xx Xxxxxxxxxx xxxxxxxxxxx. Xxx xx xxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxxxx xxx xxx. xxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx.

Xx Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxxx xxxxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xx xxxxxx Xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xx xxxx xx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxx, XX X xxxx, XX X xxxxx, XX X xxxxx, XX X xxxxxx.

Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxx XXXxXxxxxxx xx xxx Xxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxxx xx xx.xx.xxxx xx Xxxxx, xxxx xxxx xxxxxxxxxxxx xx xxxx. Xxx xxxxxxxxxxxx Xxxxxxxxx! x"XxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx" xxx x.xx.xxxxx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xx. Xxxxxx xxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx, xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxxxx Xxxxx x xxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx x xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxx. Xxx XXXxXxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx, xx xx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx, xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxxxx xxx xx.x.xxxx, XX X xxxxx, XX X xxxx, XX X xxxx x.x.x.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx x xxxx xxxxx x Xxxxxxx!x x xxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx x xxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxx, xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxx xxxxx: Xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx! xXXxxxXxXxxxxxxxx xxx xx.xx.xxxx, x XxX xxxxx, x XxX xxxxx, x XxX xxxxx, x XxX xxxxx, xxxxxxxxxxxxxxx xx xx.x.xxxxx.

Xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxx, xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx. Xxxx xxxxxxxxxxxxxxx xxx xx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx, xxx xxxxx Xxxxxxxxx xxxxxx xxxx. Xxxxxxxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxx, xxxxx xxx Xxxxxxxx xxxxxx xx xxxxxx Xxxx xxx Xxxx xxxx xxx Xxxxxxxxxxx:

"Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxx. Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxxxx Xxxxxxx xxxxxx xxxx xxxx xx xxxxxxxxx xxxx, xxxx xxxx xx xxx Xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx" xXx. xxxx. Xxx! Xxxx xxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx!
"Xxxx xxxxxxx xxxxxxx xx xxxx xx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx." Xx Xxxx xxxx xxxxx xxxxxxxxx x.xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx, xxx xxxxx Xxxxxx xxx x,x x xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxxx xxxx Xxxxxxxx, xxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxx x xxxxxxxxxxxx xxxx Xxxxxxxx x xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xXx. xxx, xxx. Xxx, xxxxx xxxxxxx Xxxxxx xxxx xxx Xxxxx xxxxxxxxxx!
"Xxx xxxxxxx Xxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxx xx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx, xxxx xx xxxx xxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxx xxxx xxx xxxxx xxxxxxxx xxx, xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxx" xXx. xxxx. Xxx, xxxx Xxxx xxxxxx!
Xxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx: Xxx Xxxxxxx xxxxxxx Xxxxxxx xxxxxxxx, "xxx xxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxx" xXx. xx, xxxx. Xxx xxxxx!x Xxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxx xxxx!
Xxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxx xx xxxxxx xxx xx xxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xx xxxxxxxx xXx. xxx. Xxx xx xxxxx Xxxxxxxxxxxx xxxxx xxxx xxxx Xxxxxxx xxxxxxx!
Xxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxx. "Xxx Xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xx xxxxxx xxxxxxxxxx." Xxx Xxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxx xxxxx XXxxxX xXx. xxxx. Xxx xx Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xx.xxx Xxxx xxxx xxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxxxx!
Xxxxxxx xxx Xxxxxxxxxxx xxxx xx xxxxxxxxxx xxxxxxx, xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxx, xxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxxxxxx xxxxx xxxxxxxxxxxx Xxxxx: Xx xxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxx x Xxxxxxxxx Xxxx xxxxxxxxx xXx. xxx XXxXxxxxxxxxx xxxxxxx xxx xx.x.xxxx, X. xx xxxxxx XXxXxxxxxxxxx xxxxxxx xxx xx.xx.xxxx, X. xx. Xxx Xxxx xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxx, xx xxxxxx xxxx xx Xxxxxxx xxxxxxxxxx xxxxxx! Xxxx xxx Xxxxxx xxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx!

Xxx xxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxx xxxxxx Xxxxxx xxxx xxxxxxx, xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxx, xxx Xxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxxx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxx" xxx Xxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XX xXXXxXxxxxxxxx xxx xx.x.xxxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxx xxxxxxx. Xx xxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxx xxx Xxxxx "Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx" xxxxxxxx.

2. Erstausbildung: Wechselhafte Geschichte der Ausbildungskosten für Piloten

xx Xxxxxxxxxxxxxxxx xxxx: Xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx

Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxxx Xxxxxxxxxxxxxx xxx xxx XXX xx Xxxxx xxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx x xxxxxxxxx xxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

Xxx xxxxxx Xxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxxx "xxx xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx, xxx xxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxx xxxxx, xxx xxx. xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx." Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xXXX Xxxxxxxx xxx xx.x.xxxx, Xx. xxxxxxxxx.

Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx x.x.xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxx xxx xxxxxxxx xxx xx x xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx x xxxxxxx xx Xxxx xxx Xxxxxxxxx xxx xx Xxx. x Xx. x XXxX xxx xx xx Xx. x XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx" xxx xx.x.xxxx, xxxxxxxxxxxx xx x.x.xxxxx.

XXXXXXX: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx XXXxXXX x xxxxxxx xxx xx.x.xxxx xXXxx xxxx Xx. xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.

b) Bundesfinanzhof 2011: Unbegrenzter Abzug als Werbungskosten

Xx Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx x.x. Xxxxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxxx xxxxxxxxxxx:

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xx xxxxxx Xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xx xxxx xx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxx, XX X xxxx, XX X xxxxx, XX X xxxxx, XX X xxxxxx.

Xxxx xxxx xxx Xxxxxxxx xx xxxxxxxx xxxxxx xxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxx xxxxxx xxxxxx, xx xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx: Xxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxx xxx. Xxxx xxx Xxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx! Xxxx xxx xx xxx Xxxxx xxx Xxxxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx. Xxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxxxxxxxx xxxx: Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx xxx Xxxxx xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxx xxxx xxxxx Xxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xx xxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx. xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx.

c) Gesetzesänderung 2012: Ausschluss des Werbungskostenabzugs

Xxxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxxxx XXXxXxxxxxxxxxxxxx xxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxx xx Xxxxxxxxxxxxxxxx xxx xxxxx x Xxxxxxxxx Xxxx xxxxxxxx. Xxxxxxx xxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx" xxx x.xx.xxxx xxx xxxxxxxxxxxxx XXXxXxxxxxx xxx Xxxx xxxx xx xxx Xxxxx xxxxxxxx xxx xxx xxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxx xxx x.xxx XXX xxx x.xxx XXX xxxxxxxxx xxx x Xxx. x, xx x Xxx. x, xx xx Xxx. x Xx. x xxx xx xx Xx. x XXxXx.

XXXXXXX: Xxx Xxxxxxxxxxx xxxxx xx xx.xx.xxxx, xxx Xxx xxxx Xxxxxxxxxxxxxxxxx xxx "XxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx" xx Xxxxx, xxxx xxxx xxxx xxxxxxxxxxxx xx xxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xx xxx Xxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx XXX xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. xx Xxxx xx, Xxx. xxx Xxxx x xxx Xxx. xxx XXxXx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx x.xxx XXX xxxx xxxxxxxx xxxx xx xxxx xxx xx Xxx. xxx Xxxx x XXxXx.

Xxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

Xxxx xxxxxxx Xxxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxx xxxx xxx xxxx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xx xxx xxxxx Xxxxxxxxxxx xxx XXX xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxx xxxxxx xxxxxxxxx xxxxx. Xx xxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx, xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx. Xxx xxxxxxxx: Xxxxxxxxxxxx xxxx x xx xxx XXX x xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx xxx Xxxxx xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxx xxxx xxxxx Xxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx xx xxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx. xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx x xxx xxxx x xxx x Xxxxxxxxx Xxxx xxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxx xxx Xxxxxx xxxx xxxx xxx xxx xxxxx Xxxxxx xx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxx.
Xxx Xxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx, xxxxx xxxxxxx xxx XXXxXxxxxxx xx Xxxxx xxxx xxxxxxx. Xxxxxxxxxxx xxxxx xxx xx xxxxx Xxxxxxxx Xxxxxxx xxxxxxxxxx, "xx xxx xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx, xxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxx xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx." Xxxxxx xxxxxxx x xx xxx Xxxxxxx x xxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx.

d) Bundesfinanzhof 2014: Abzug als Werbungskosten

Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxx xxxxxx Xxxxxx xxxxxxxx xxx xx xxx Xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx.

Xx Xxxxxxxx xxxx xxxxx xxx x. Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxx Xxxxxxx xxxxxxx xxxxxx Xxxxxxx xxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx! xXXXxXxxxxx xxx x.xx.xxxx, XXXX X xxxxxx.

XXXX xxx x. Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxx xxxxx xx xxxxxx: Xxx Xxxxxxx xxxxx xxx xxxxx xx Xxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxx, xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xx xxxxx Xxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx. Xxx xx xxxxxx xxx XXXxXxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx, xx xx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx, xxxx xxxx xx x Xxx. x XXxX Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxx, XX X xxxx, XX X xxxxx, XX X xxxxx, XX X xxxx, XX X xxxxxx.

Xxxx Xxxxxxxxxx xxx XXXxXxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx, xxxx xxx xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx xxx Xxx. x Xxx. x XX xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxx.
Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx, xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx XXxxxX xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx. Xxxxx Xxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx xxxxx xxxxx xxxxxxxxxxx, xxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xx Xxxxxxxx xxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxx xxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx, xx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxx. Xxxx xx xxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxx xxx x Xxx. x XXxXx xxxxxx xxx Xxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx.

Xx xxx xxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx Xxxxxx xxx. xx.xxx Xxxxx xxxxxxxxxx xxx xxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xx xxxxxxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxx xxx xxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx, xx xxxxx xxxx xx xxx xxxxxxxxx Xxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx. Xxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx xx x Xxx. x XXxX xxxxxxxx. Xxx Xxxxxxxxxx xxxxx xxx Xxxxxx xxx x.xx.xxxx xxxxxxxxxxxx xx xxxx xxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx.

e) Bundesverfassungsgericht 2019: Gesetzesregelung ist verfassungskonform

Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx x xxxx xxxxx x Xxxxxxx!x x xxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx x xxxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx.

Xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx! xXXxxxXxXxxxxxxxx xxx xx.xx.xxxx, x XxX xxxxx, x XxX xxxxx, x XxX xxxxx, x XxX xxxxx, x XxX xxxxx, x XxX xxxxx, xxxxxxxxxxxxxxx xx xx.x.xxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxx xx xxxxxxxx xxxxxxxxxxxxx Xxxxxxx. Xxx xxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx, xxxxxxx xxxxxx xxx Xxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxx. Xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx. Xxxxx xxxxxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xx xxxxxx xxxxxxxxxx.
Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xx xx Xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx. Xxxx xxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxxx xxxx. Xxxx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxx Xxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx. Xx Xxxxxxxxxxxxxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxxx xxxx x xxxxxx xxx xxx Xxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx.
Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx. Xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxx, xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, x.X. xxx Xxxxx xxxx xxxxxx Xxxxxxx.

Xxx xxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxx xxxxxx Xxxxxx xxxx xxxxxxx, xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxx, xxx Xxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxxx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxx" xxx Xxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XX xXXXxXxxxxxxxx xxx xx.x.xxxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxx xxxxxxx. Xx xxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxx xxx Xxxxx "Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx" xxxxxxxx.

3. Zweitausbildung: Pilotenausbildung nach abgeschlossener Berufsausbildung

Xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxxxxxxx xxxx xxxxxxxxxxx.

Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXXXXx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx. xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx x Xxx. x XXxXx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

Xxx Xxxxxx xxxxxx xx xxxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxx xxx XXXX xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xx xx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx XxxXxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xx xxxx. Xxxxxxxxxx xxx Xxxxxxxx xxx xx, Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxxxx xxxxxxxx xxx Xxxxxxxx xxxxxxx xxx xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx.

Xxx Xxxxxxxxxxxxxx xxxxxxxxx:

Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxx, XXXxXX xxxx X. xxxxx.
Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx, xx Xxxxxxxxxxxxxxxxxxxxx x. Xxxxxx xx xxxxxx xxx xxxxx xxx XxxXxxxx xxxxxxxxxx xxxxxx xx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
Xxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxx, xxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxx, xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.
Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxx, xx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXXxXX xxxx X. xxxx.

a) Was gilt als "richtige" erste Berufsausbildung?

Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx! Xxxxx xxxxx xxxx xxx Xxxxxxxxxxxx, xx xxx Xxxxxxxxxx xxx "Xxxxxxxxxxxxxxxx" xxxxxxxxxxxxxx xxx xxxxx xxxx xxx xx xxxxxx. Xxx xxxxxx xxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxx xxxx xxxxx: Xxxx xxxxxxxxxx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxx xxxxx xxxx xxx "xxxxxxxx" Xxxxxxxxxxxxxx xxxxxx

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx "xxxxxxxx" Xxxxxxxxxxxxxxxx xxx xxxx xxx, xxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx "xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx, xxx xxx Xxxxxxxx xxxxx Xxxxxx xxxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxx xxxxx xxxx Xxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxx xxxxxxxxxxxxx xxxx" xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. x xx.x.
Xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx: Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxx Xxxxxxxxxx xx xxxxxxxx. Xx xxxxx xxxxx xxxxxx xx, xx xxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxx Xxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

Xxx "xxxxxxxx" Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxx xxx xxx xxxx Xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxx xxx xxx xxxxx Xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx. Xx xxxxxx Xxxxxxx xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xx xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx Xxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx.

Xxxxx xxxxx Xxxxxxxxx xxx xxx Xxxxxx xxx Xxxx xx Xxxx, xxx xxxxxxx xxxx xxx Xxxxxxx xxx "Xxxxxxxxxxxxxx" xxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxxxxxxx:

Xx xxxx xxxxx xxxx "xxxxxxxx" Xxxxxxxxxxxxxxxx xxx xxxx xxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxx xx Xxxxxx xx Xxxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxxx xxxx. Xxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx x Xxx. x XXxX, xxxxxxxxxx xxx xxx "XxxxxxxxxxXxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxxx xxxxx Xxxxxxxxxx xxxx xxxx "xxxxxxxx" Xxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx:

Xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xx Xxxxxx xx Xxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxx Xxxxxx xxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxxxxx xx, xxxx xxxxx xxxxxxxx Xxxxxxxxxx xx. X. xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxx xxxx. Xxxx xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.
Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxxx xxxx, xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx.
Xxxxxxxx Xxxxxxxxxxxx xxxx xxx "xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx" xxxx xxx xxxxxx "Xxxxxxxxxxx" xx xxxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxx Xxxxxxxxxxx xxx xx x xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

b) Beginn der Zweitausbildung vor Abschluss der Erstausbildung schädlich?

Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx xxx x xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxx

Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. x, x xxx xxx.

Xxx Xxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxx, xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxxx xxx xxxxx Xxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxx xx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxx. Xx xx xxxx xx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xXX Xxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx, Xxxxxxxx XX X xxxxxx. Xxxxx Xxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xXXxxxXxXxxxxxxxx xxx xx.xx.xxxx, x XxX xxxxx, xxxxxxxxxxxxxxx xx xx.x.xxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxx xx xx.x.xxxx xxxx Xxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxx xxxxxxx xxxx xx xxxxx Xxxxxxxxxxxx xx, xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx xx.x.xxxx xxxxxxxx xxxx. Xx xx.xx.xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxx xx xx.x.xxxx x xxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxx x xxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxx xxxxx xx Xxxxx xxxx xx xxx xxxxxxx xxxxxx xxxx Xxxxxxxxxx xxx Xxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxx xxx xxxx: x.xxx XXXx. Xxxxxxxxxxx: Xxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxx xx xxxx xxxxx xx xxxx xxxxxx Xxxxxxxxxx, xx xxx Xxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx xxxx Xxxxxxxx xxxxxxxxxxxxx xxx. Xxxxx xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx x Xxx. x XXxX xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx. Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx xxxxx xxxx "xxxxxxxx" Xxxxxxxxxxxxxx, xxx xxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxx Xxxx: Xxx Xxxxx xxxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx X xxx. Xxxxx xxxxx xx xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx xxx xxxx xxxxxxx Xxxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx x.x. xxx XX xxx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX.
Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxx "Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx".
Xxx Xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx, xxxxxx xxxx xx x Xxx. x Xxxx x XXxX xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxx xxxx xxxxxxxxxxx Xxxxxxx xxx "Xxxxxxxxxx" xx xxx Xxxxxxxx xx xxxxxx, xxxx xxxxx Xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xx x Xxx. x X. x XXxX xxxxxxxxxxx.
Xxxxxx xxxx xx xxxxxx xxxxxxxxxxxxx Xxxxx, xxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx x xx xxx Xxxxxxxxxxxxxxxxxxx xXXxXxxxxxxxxx xxxxxxx, X. xxx, xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx XXxXxxxxxx xxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx.

4. Pilotenausbildung im Rahmen eines Ausbildungsdienstverhältnisses

Xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx, xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxx xx xxxxxxxx, xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxx xxxxxx Xxxxx xxxx xxx, xx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx. "Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxx. Xxxx xxxx xxxxxx x xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx x xxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxx.

Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx x xxxxx xxxxxxxxxxx x Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xx Xxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxx xXxX xxx xxxx xxx Xxxxxxxx xxx Xxxxxx xxxx xxx Xxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxx. Xx xxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxx xxxxxxx xxx xx Xxxx xxxx xxxxxxxxxxx xx. Xxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxx Xxxxxxxxxx xxx XXX xxx xxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx.

Xxxx xxx XXXxXxxxxxxxxxxxxx xxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxx, xx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxx Xxxxxx xxx Xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx, xx xxx xxxxxxxx Xxxxx xx xxxxxxxx.

Xxxx xx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx

Xxxxxxx Xxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx, xxxx xx xxxxx xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xx xxxxxxx xxxx xxxx xx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xXX Xxxxxxxxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx, Xxxxxxxx XX X xxxxx XX XxxxxxxXxxxxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxx, Xxxxxxxx XX X xxxxxx.
Xx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxx, "xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx". Xxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxxx xxx Xxxx, xxxx xx xxxxxxx xxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxx xxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxx xxx XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
XXXX xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx "XxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx" xxx x.xx.xxxx xx xxx Xxxxx xxxxxxxx xxx xxx xxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxxx xx xx.xx.xxxx xx Xxxxx, xxxx xxxx xxxxxxxxxxxx xx xxxx.
Xx Xxxxx xxxx xxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxx X xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxx. Xx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxx xXX XxxxxxxxxxXxxxxxxx xxx x.x.xxxx, x X xxxxxx, Xxxxxxxx XX X xxxxxx.
Xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxxx xXXxxxXxXxxxxxxxx xxx xx.xx.xxxx, x XxX xxxxxx.
Xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx. Xxxx Xxxxxxxxxxxxxx xxxxx xxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxxxx xxxxxxxxxxx xxxxx, xx xxxx Xxxxxxxxxx xxxxxxx xxxx xxxx xxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxx xx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx. Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xXX Xxxxxxxx xxx x.x.xxxx, xx X xxxxxxx X, Xxxxxxxx XX X xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx XXXxXxxxxxxxx xxx xx.x.xxxx xxx xxx Xxxxxxxxxxxx xxx XXxxxX xx xxx Xxxxxxxxx x XxX xxxxx, x XxX xxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxx xxxxxxxxxx, xxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xXXxxxXxXxxxxxxxx xxx xx.xx.xxxx, x XxX xxxxx, x XxX xxxxx xxx.x.

Xx xxxxx xxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxxxxxxxx xxxxxxxxxxxx x xxxxxxxxxx xx Xxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxx xxxxxx xx xxx xxxxxx. Xxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx.

Xxx XX Xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx x xxx xxx Xxxxx, xxxx xxx Xxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xXX Xxxxxxxx xxx x.x.xxxx, x X xxxxxxxx.

5. Pilotenausbildung in Stufen: Auch Kosten für Privatpilotenlizenz absetzbar

Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xXXXx xxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx. Xxxx xxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxx xxxxxxxxx, xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx.

Xxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx XXX xx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx XXXX, xxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xx xxxxx xxxxxxx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxx xxxx xxx Xxxxxx xxx XXX xxxxxxxxxxxx xxxx, Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xx xxxxxx Xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx xxxxxxxx Xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

Xxxx xxx Xxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxx xxx XXX xXxxxxxx Xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxx XXXX xxx. Xx xxxxxx Xxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxx xxxx xxx Xxxxxx xxx XXX xxxxxxxxxxxx xxxx, xxxxx xxxxxxxxxxx xxxx, xxxxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXX Xxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx xxxxxxxxxx xxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

Xx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxx XXX xxx xxx XXXX xxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx. Xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx. Xxxx xxxx xxx Xxxxxx xxx xxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxx xxx xxxx xxxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxx xxx xxxx Xxxxxx xxx. Xx xxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxx xx xxx Xxxxxx xxx XXXX xxxxx Xxxxxxxx, xxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xx xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxxx Xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxx. Xxxxx Xxx xxxxxx xxx XXX xxx xxx XXXX xxx Xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxx xxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxx XXX xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx.

6. Erwerb der Musterberechtigung nach Abschluss der Pilotenausbildung

Xxxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xXxxxxxx Xxxxxxxxx Xxxxx Xxxxxxx x XXXXx xxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xXxxx Xxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx, xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxx xxxxxxxxxx xx xxxxxx, xxxx xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx xxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxx xxx Xxxxxxxxxxx

Kindergeldanspruch

Xxxxx xxx xxxxx Xxxxx xxxx xxxxx xx Xxxxx xxx xxx, xxxxxx xxxx xxx Xxxxx, xx xxx Xxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxx xx xxx. Xxxxx Xxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxxxx xxx Xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx xxx.

Xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx. Xx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxx xx Xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXX X xxxxxx.

Steuerliche Absetzbarkeit der Kosten

Xxxxx Xxx xxx Xxxxxx xxxx xxx Xxxx Xxxxxx xxxxxx xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxx xxx, xxxxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

Xxx Xxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxx xx Xxxxxxxxx xx xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xx xxxxx Xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxx, xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxxxx XX Xxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

7. Erwerb und Erhaltung der Privatpilotenlizenz

Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xXXXx xxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxxxxxxx: Xxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxx xxxxxxxxx, xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx. "Xxx XXX xxxxx xxxxxxxxxxx xxxx, xxxxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXX: Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxx xxx, xxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxxxx xx xxxxx, xxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxx xxxxxx. Xxxxxx xxx xx xxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx, xxxxx xxxx Xxxxxxxxx xxxx.

Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxx:

Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxx, xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.
Xxxxxxxxxxxx xxxxx XxxxxxxXxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx "Xxxxxxxxxxxxxxxxxxx" xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXxXX xxxx X. xxxx.
Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxxx XX xxx x.xx.xxxx, XXX xxxx X. xxxx.
Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxx.
Xxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxx.
Xxxxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXXX xxxxx Xx.

Xxx xxxxxxx Xxxx xx Xxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxx:

Xxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxx x xxx Xxxxxxxxxxxxxx x xxxxxx xxx xXX Xxxxxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxxxx.
Xxxxxxxxxxxx xxxxx XxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxx "Xxxxxxxxxxxx xxx Xxxxxxxxxxx", xxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx. XxxxxxxxxxxxXxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXxXX xxxx X. xxxx.
Xxxxxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxx, xxx xxxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xXX Xxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
Xxxxxxxxxxxx xxxxx Xxxx.xXxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx xxxx xxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

XXXXXXXXX: Xxxxxxx xxx Xxxxxxxxxxxxx xxx. Xxxxxxxxxx xxx XxxXxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxxx xxx "Xxxxxxxxxxx" xxxx xxx Xxxxx xxxx xxx "Xxxxxxxxxx" xx xxxxxxxxxx xxx xXxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxx.

8. Erweiterung der PPL mittels Erwerb der CVFR-Berechtigung

Xxx XXXXxXxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxx X xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxx, xxxx xxxx XXXX xxx Xxxxxxxxxxxxx xXxxx, Xxxxx, Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxx xxx XXXXxXxxxxxxxxxxx xxxxx xxx Xxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxx xxxxxxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxx xxxx xx Xxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxx.

Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx XXXXxXxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXXXx xxxx xxxxxxxxxxxxxx x xxxxxx xxx xxx XXX x xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx xxxxxxxxxx xxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxx Xxxxxxxxxx xxx XXX xxxxxx xxx "xxxxxxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx. Xxxxxxxxx xx xxx Xxxxxxxx xxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

9. Finanzierung der hohen Ausbildungskosten

Xxxxxxx Xxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx:

Xxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx xx xxx xxxxxxxxxx Xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx.
Xxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxx xxxx xxxxxxx xx xxx Xxxxxx xxx Xxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x xxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xx xxxxx xxx, xxxx xxx Xxxxxx xxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxx Xxxx xxxxxxx xxx Xxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx, xx xxx Xxxxxx xxx Xxxx xxxxx Xxxxxxxxxx xxxxxxxx, xxx xxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxx. xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

Xxx Xxxx xxxx xxx Xxxxxxxxxxxx xxxx xx xxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx:

Xxx Xxxxxx xxxxxxxx xxx Xxxx Xxxxxxxxxxxx, xxx xx xxxx xxxxx Xxxx xxxx Xxxxxxxxxxx xxxxx, x.X. xxxxx XX, Xxxxxxx, Xxxxxxxxxxxx x. xx. Xxx Xxxx xxxx xxxx xxx xxxxxxxx, xxx xxx Xxxxxxxx xx Xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxx xxxxxxx xxxxxx xxxxxxx xxx xxx XXxXXx, xxxx xxx xxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx. Xxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxx xxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxxxx Xxxxxx xxxxxxx xxx, xxxxx xxx xxx "xxxxxx" xxxxxxxxxxx XxX xxxx xxx Xxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx.
Xxx Xxxxxx xxxxxxx Xxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxx xxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxx xxxxx xxxx Xxxxx xxxx xxxxx Xxxx xxxx Xxxxxxxxxxx, xxx xxx Xxxxxx xxxxxxxx xxx Xxxxxxxx. Xx xxxxxx Xxxx xxxxxx xxx Xxxxxxx xxx Xxxxxx Xxxxxxx xxx Xxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
Xxx Xxxxxx xxxxxx xx xxxxxxx Xxxxx xxxx xxx Xxxx Xxxxx xxx, xxxxxxxx Xxxxxxxxx, xxxxxxxxxx Xxxxxxxxx xx xxx xxxxxxx xxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxxx Xxxxx xxxx xxx Xxxx xxx xxx Xxxxxxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXX: XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx Xxxxxx xxxxxx Xxxxxx, xxxx xxxxxxxxxxxxxx xxx Xxxxxxx xxx XXXxXxxxxxxxxx xxxxxxxxxx. Xxxx "xxxxxxxxxxxx" xxx Xxxxxx xxx xxx Xxxx xxx xxx XX Xxxxxxxx xxxxx xxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx. Xxx xxxxx xxx xxxxxxxx, xx xxx x.x. Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xx xxxxxxxxx xxx xxxxx, xxxx xxx Xxxxxx xxx Xxxx xxx Xxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxx xxx Xxxxxx xxxx xxxx xxxxxx xxxxx.

Xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxx xxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxxx, xxxxxxx xx xxxx xxxx xxx Xxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxx, xxx xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxxx xxxxxx

10. Kindergeld und Ausbildungsfreibetrag für die Eltern

Xxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx xxxx Xxxxxx xx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxx xxx Xxxx xxxx xxxxx xx Xxxxx xxx xxx. Xx xxx xx xxxxxxx Xxxxx xxx Xxxx xxxxxxx Xxxxxxxxx xxx, xxxxxx xxxx xxxx xxxxx Xxxxx xxxx xxx xx Xxx. x Xx. xx XXxXx.

Xx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xx Xxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxx xxx, xxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxx xxxxxxxx. Xxx xxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxxx xx xxxx xx xxxx xxxxxxx Xxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxx xxxxxxx.

Xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxx xxxx Xxxxxxxxxx, xxx xxxxx xx xxxx xx xxx Xxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxxx, xxxx xxxx xxx xxxxx xx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxx xx xxxxxxxxx, xxxxxxx xxxx xxxxxx, xxx xxxxxxxx xxxx, xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxx xx xxxxxxxxxx.

Xxxx Xxxxxx xx Xxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxx xxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx "Xxxxxxxxxxxx" xx Xxxxx xxx xxx XXX, xxxxxx xxx Xxxx xxxxx xx Xxxxx xxx xxx xxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxx. Xxx Xxxxxxxxxx xxxxx xxx xxxx xxxxxxxx, xxxxxx xxx Xxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxx xxx x xxx XXX xxx. Xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xx xxx x.x.xxxx xxxxxxxxxxx xxx xxx Xxx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxx

XXXXXXXXX: Xxxxx xxx Xxxxxx xxxx xxx Xxxx xxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxx. Xxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxx xxx. x.xxx XXX xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxx xxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx.

11. Wenn die Berufstätigkeit später im Ausland ausgeübt wird

Xxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx, xxxx xx Xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, x. X. Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx, xxxx xxx xx xxxxx "xxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx. xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx XxxxxXxxxxxx xxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxx, x.X. xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxx xxxx xxxx xxxx xxx Xxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxx xxxx xxx xxxxxxxxxx xxxxxx. Xxx Xxxxx xxx, xx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxx xxxx xx xxxxxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxx

Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxx xxxxxx: Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxx xxx xxxx xxxxxxxx Xxxxxxxxxx xx Xxxxxxx, xxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xxxx xxxxxxx, xxxx xxx Xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx. Xxxx xxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxx, xxxxxx xxxxx Xxxxx. Xxxxx xxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx, xx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxx xx Xxxxxxx xxxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx Xxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxx xx xx Xxx. x XXxXx. Xxxx xxxx xxxx xxx xxxx, xxxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxx. Xxx xxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx xxx xxxxx xxxxxxxxxx xxxxxx. "Xxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx xx Xxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxx xxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx xxxx xxxxx xxxxx xxxxxxxxxx xxxxxx."

12. Verurteilter Steuerhinterzieher als Privatpilot ungeeignet

Xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx XxxxxxXxxxx xxx xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx xxx xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxxxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxx. Xx xxxxx xxx xxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxx xxx xxxxx Xxxxxx xxx xx xxx.xxx Xxxx xx Xxxx xxxxxxx, xxxxxx xxxxx xxx xxxx xxxxx Xxxxx xxxxxx xxxxx. Xxxxxxx xxx xx Xxxxxxx xx Xxxxx xxx xxxx xxx xxx.xxx Xxxx xxxxxxxxxxx. Xxx XX Xxxxxxxxx xxxxx xxx xxxxxxxx xx xxxxx Xxxxxxxxxxx xxx xxx.xxx Xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xx xxx Xxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxX Xxxxxxx xxxxxx xx xxxxxxxxxx xxxxxx Xxxxxxxx xxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx. Xxx XX Xxxxxxxxxxx xxx xxx Xxxxx xxx XxxxxxXxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxx xx xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx xxx, xxxxx xx xxxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxx xxxx Xxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxx, xxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxxx xxxx xxx Xxxxxxxx xxxxxxx xxxx Xxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxx xxxxx, xxxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxx, xxx xx xxxxxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxx, xx xxx Xxxxx xxxxxx Xxxxxxx xxx. Xxx xxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xx xxxxxx xxxxxxx Xxxxxxxxxxxx xxxxx.

13. Ausbildung zum Hubschrauberpiloten

Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xx "XxxxxXxxxxxXxxxxx" xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxx xxx xxxxxxxxx xxxx xxxxx xxx Xxxxxx xx Xxxxxxx xxxxxx xxxxxxxxx xxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

Xxx Xxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx "XxxxxxXxxxxx"xXxxxxxxxxx xXxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxx, xxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxx xxxxxxxxx, xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx x"Xxxxxxxxxxxx"x. Xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx "XxxxxxXxxxxx" xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xXXX Xx xxxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxx xxx xxx xx Xxxxx xxxx xxxx xxxxx xxxxx xxxxxxx.
Xxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx XXX xXxxXxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx XxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx xx xxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxx "xxxxxxxxx xxx xxxxxxxxxx" xxxxx xxx Xxxxx xxx xxxxxx xxxxxxx Xxxxxxxx xxxxxxx.
Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxx. Xxxx xxx xx xxxxxxxxx, xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxx xxxx. XxxxxXxxxxxXxxxxxx. Xxxx xx xxx xxx Xxxxxxxx xxxxx xxxxxxxx, "xxx Xxxxxxx xx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxx xxx XXX xXxxXxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxxxxxx. Xxx xxxxxx Xxxxx xxx xx xxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx x"Xxxxxx xx Xxxxxxx"x xxxxxxxxx xxx."

Jetzt Mitglied werden und Steuern sparen!