"Bildung ist das, was die meisten empfangen, viele weitergeben und nur wenige haben" - sagte einst der österreichische Schriftsteller Karl Kraus. Unter steuerlichen Aspekten ist die Frage wichtig: Fortbildung oder Ausbildung? Die Zuordnung hat erhebliche finanzielle Auswirkungen: Im ersten Fall sind die Aufwendungen in voller Höhe als Werbungskosten absetzbar, im zweiten Fall nur begrenzt als Sonderausgaben.

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1. Ausbildungskosten oder Fortbildungskosten - das ist die Frage

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2. Erstausbildung und Erststudium in einem Ausbildungsdienstverhältnis

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Besuch der Berufsschule

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3. Erstausbildung und Erststudium außerhalb Ausbildungsdienstverhältnis

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  • Xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx.

a) Erststudium und Erstausbildung keine Werbungskosten?

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b) Erstmalige Berufsausbildung

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c) Studium an der Berufsakademie

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d) Vermeintliches "Studium" an einer angeblichen "Hochschule"

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4. Bildungsmaßnahmen nach Abschluss der Erstausbildung oder des Erststudiums

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5. Umschulung zu einem neuen Beruf

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  • Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xx Xxxxx xxx xx.xxx XX xxxxxxxxx. Xxxx xxxxxx Xxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xx.xxx XX xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx, XXXxXX xxxx X. xxxx.
  • Xxx Xxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxx xxxxxx xxx, xxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxx xx Xxxxx xxx xxxxx xx.xxx XX xxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx, XXXxXX xxxx X. xxxx.
  • Xxxx Xxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xx xxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
  • Xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxx, xx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xx xxxxxxxxxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxx.
  • Xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xXX Xxxxxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx.

XXXXXXXXX: Xxxxxxx xxx Xxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxx xxxxxxxx xxxxxx Xxxx xxxxxxxxxxxxxxxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxx.

Umschulungskosten als außergewöhnliche Belastung?

Xxxx xxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxx Xxx xxxxx Xxxxxxxxx xxxx Xxxxxx xxxxxxxxxxxxxx xxxxxx xxx xxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxx xxxxx, xx Xxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xx xxxxx xxxxxxx Xxxxx xxxxx xxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx. xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx. Xxxx xxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx xx Xxx. x XXxXx.

Xxxxxxxx xxx xxxxx XXXxXxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxx xxxxxxxx, xx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xxxx. Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx. xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx, xxxx xxxx xxx xxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxx xxxx xxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxx, xxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxx xxxxxxxxx xxxxxx xxxxxxx.

6. Zweitstudium

Xxxx xxx x.x.xxxx xxxx xxx Xxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxx. Xxxxxx xxx xx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx:

  • Xxx xxxxxxxxxxx Xxxxxxx xx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
  • Xxxxxx xxxxxxxx xxxxx xxxxx XXXxXxxxxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx, xxxx xxxxxxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx, x. X. xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx.
Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx x xxx xxxxxx x xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xx xxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx.

Xxxxxx xxx xxxxxx xxx xx xxxxx xxxxx xxxx xxxxxxxxxxxx, xxxx xx Xxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxx, xxxx xxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxxxxx xxxxxxxxxxx xx Xxxxxxxxx xx xxx Xxxxxxxxxxx xxxx xxxx xxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xx xxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxx Xxxxxxxx xxxxxxxxxxxx, xxxxxxx xx xxxx xxxxx xx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx x.X.x. xx xx Xxxxxxxxxxxxxxxxxxxxx, xx xxxxxx xxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

MBA-Studium

Xxx XXXxXxxxxxx xxx xxx Xxxxxxxxx "Xxxxxx xx Xxxxxxxx Xxxxxxxxxxxxxx" xxx xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxx, xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxxx xxx x xxxxxxxxxxxx x XXXxXxxxxxx xx Xxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxx xx xxxx xxxx xxxx xxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxx XXXxXxxxxxx xxxxxxx xx xxxx xxxx xx xxx Xxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxx Xxxxx, xx xxx XXXxXxxxxxx xxxxxxxxxxx xx Xxxxxxxxx xx xxx Xxxxxxxxxxx xxxx xxxx xxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx. xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxx XXXxXxxxxxx xxxx xxxxx xxxxxxxxx xxxx Xxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxx xxxxx xxxx x xxx xxxxx XxxxxxxXxxxxxxx x xxx xxxxxxxxxxx XXXxXxxxxxxx xx Xxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.

Studium zum Master of Law(LLM)

Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxx xx Xxx" xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx xxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxx, XXXxXX xxxx X. xxx.

XXXXXXXXX: Xxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xx xxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxx. Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxx xx xxxxxxxxxxxxxxx Xxxxx xxxxxxxx xxx xxxxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxx Xxxxxxxx xxxxxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxx.

7. Promotion

Xxxx Xxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxx Xxxxxx xxxx xxxx Xxxxxxxxx xxxxxx xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx xx Xxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Xxxxxxxxx xxxxxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx: Xxxxxx xxx xxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxx xxx xx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XXX X. xxxx. Xxxxxxxx xxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX: Xxxx xxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxx xxxxxx xxx xxx Xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxx xxxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxxxxxxx x xxx xxxxxxxxx xxxxxxx x xx Xxxxxxxxx xx xxx Xxxxxxx xxxxxxxx xxxx xx xxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxx xxxxxxx xxxxxx xxxx xxx xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxx xxx. xxxx xxxxxx xxxxxxxx Xxxxxx xxx.

Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx, xxxx xxxx xxxxx xxx xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxx, xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxxx xxxx xxx xxxxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXxXX xxxx X. xxxxx.

Promotion als Bestandteil des Arbeitsvertrages

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxx xxxxx xxxxxx xxx xxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx, Xxx xxxx xxxx xxx Xxxxxxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxx:
Xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xx xxx xxxxxx xxx. XxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxx xxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.
Xxx Xxxx, xxx xxxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.

Promotion und Berufstätigkeit als Einheit

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.

Xxxxxxxxx:
Xxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxx XxxxxxxXxxxxxxxx xxxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxx. Xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx xxx XxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx.
Xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxx xxx Xxxxxxxxx, xxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxx. Xxxx xxx xxxx xxxx XxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx. Xxxx Xxxxxx, xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.

8. Weiterbildung im nicht ausgeübten Beruf

Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxx xxxx x xxxxxx xxx xxxx xxxxxxxxxx Xxxxx x xxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx Xxxxx xx xxx xxxxxxxxxx Xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx "xxxxxxxxx Xxxxxxxxxxxx" xxxxxxx, xxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxxxxxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxx xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxx xxxx.

XXXXXXXXX: Xx xxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxx. Xxxxx xxxxxxxxxxxx xxx xxxxxxxx, xxxx Xxx xxxx xxxxxxxx xxxx Xxxxxx xx Xxxxxxxx xxxxx xxxx xxx xxxxxxx xxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxx, xxxxxxxxx Xxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx. Xxxxxxxx xxxxxxx Xxx xx Xxxxxxxxx xxxxxxxx, xxx Xxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xx xxx xxxxxxxxxx Xxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxx xxx "xxxxxxxxx Xxxxxxxxxxxx" xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxxxxxxxx Xxx xxxxxxxxxxxxxx, xxxx xxxxxx Xxxxxx xxx xx xxxxxxx Xxxxxx Xxx Xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxx, xxx Xxx Xxxxxxxxxxxxx xx. X. Xxxxxxxxxxxxx, Xxxxxxxxx xx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxx xxx. Xxxxxxxxx xxxxxxx xx xxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxxxxxxx xxxxxxxxx:

  • Xxxx Xxxxxxxx xxxxx xxxxxxxx xxxxx Xxxxxxxxxx xXxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx, x. X. xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx. xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx "Xxxxxxxxxxxx xxx Xxxxxxxxx" xXX Xxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xx.
  • Xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx "Xxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx", xx xxxx Xxxxxxxxxxxxxx xxxxxxxx xx xxxxxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.
  • Xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Xxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx:

  • Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx xXX Xxxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.
  • Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxx xxx Xxxxxxxxx, xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxx.
    Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxx Xxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx xxxxxxx xx xxxx xx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx.

Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, x. X. xxx Xxxxxx xxxx Xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xx. Xxxxx xxxxxxxxx xxxxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxx xxxx xxxxx xxx xxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxx, xxxx Xxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxx. Xxxx xxxxx xxxxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxx.

Xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx:

  • Xxx Xxxx xxxxxxx xxxx Xxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx. Xxx Xxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxx xxxxxx xxx Xxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxx xxx. Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXX XxxxxxxxxxXxxxxxxx xxx xx.x.xxxx, x X xxxxxx.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx. Xx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxxx x.x. xxx xxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxx Xxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxx xxx xxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx, xxx xxx xxxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx xxxxxx xxxxxxxxxxx xXxxxxxxxxXxxxxxx, xxx xxx xxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxx, xxx xxx xxxxxxxxxxx xxx xx Xxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx xxx xxx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxx, xxxxxxxx xxxxx xxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx.
  • Xxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx. Xx xxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx x xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx x xxxxx xxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxxx.
  • Xxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xXxxxxxxxxxx. Xxxx xxx xxx XXX xxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxxx.
  • Xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xx xx. Xxxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxx xxx xxxxx Xxxxx xxx xx Xxxxxx, xxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xXX XxxxxxxxxxXxxxx xxx x.x.xxxx, x X xxxxxxxx.
  • Xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xx Xxxxx xxx xx Xxxxxx Xxxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx. Xxx xxxxx xxx xxx "Xxxxxxxxxx xx xxxxx Xxxxxx" xx xxxxx xxxxxxx, xxx xxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxx. Xxxxx xxx xxx Xxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx. XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxX xxxx X. xxxx.

Weiterbildung bei Arbeitslosen

Xxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx, xx xx xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxx xxx xxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxx xxxxxxxxx, xxxx Xxx "xxxx xxx Xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx" xXXXxXxxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx xxx xxxx.

XXXXXXXXX: Xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxxx "xxxxxxxxxxxxxxxx", xxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx x. X. xxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx xxxx xxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxx xxx Xxx xxxx xxxx "xxxxxxxxxxxxxxxx" xxx Xxxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxxx xxxxxxxxx:

  • Xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.
  • Xxx xxxxxxxxxxxx XxxxxxxXxxxxxxx xxxxx xx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
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  • Xxx xxxxxxxxxxxx XxxxxxxXxxxxxx xxxxx xxxx xx xxxxxx Xxxxx xxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxx.
  • Xxxx xxxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

9. Weiterbildung zwischen Ausbildung und Berufstätigkeit

Xxxxxxxxxxx Xxx xxxx Xxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxx xxx xxx xxxxxxx xxxxxxxxxxxx Xxxxx, xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx. Xxxxxxxxxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx.

Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxxxxx xxxxxxxxx:

  • Xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxx xxxxxxxx xx xxxx xx xxx Xxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
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  • Xxx XxxxxxxXxxxxxxxxxxxxxxxx xXXx xxxxx xxxxxxxxxxx xx Xxxxxxxxx xx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxx xXXx xxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

10. Besuch allgemein bildender Schulen

Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxx, xxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx xx x.xxx XXX xx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxx Xxxxxxxx, xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.

Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxx, xxxx "xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXX: Xxxxxxxxx xxxxxxxx Xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx.

Xxxxxx Xxxxxxxxxxxx xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxx xx x.xxx XXX xxxx xxxx: x.xxx XXXx x xxx xxxxx xxx Xxxxxxxxxxxxxx x xxxxxxxxx, xxxx xxx Xxxxxx xxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx, xx xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxxxxxx xx xxxxxxx. Xxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxx xxxxxxxxx Xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxx Xxx xxxx xxxxxxxxx xxxxxxxx Xxxxxx xxx Xxxxxxx Xxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxx xxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxx xxx Xxxx xxx xxxxx Xxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx, xx xxx xxxxxxxx Xxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

Xxx Xxxxxxxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxx x xxxxxxxxx:

  • Xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxx xxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXX XxxxxxxXxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxx.
  • Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxx xxx xxxxx Xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxx Xxxxxxx xx xxxxxxxxx Xxxxxx xxxx Xxxxxxxxx xxxxxxx xxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXXxXX xxxx X. xxxx.
  • Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx, xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx xx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.
  • Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xx xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxx.
  • Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxx, xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx xXX Xxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
  • Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

11. Allgemeinbildung

Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx xxxx xxxxxx, xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxx xxxx xx xxxxxxxx. Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxx xxxxxxxx Xxxxxxxxx xXxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxx xxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx "xxxxxxxxxx xxxxxxxxxx Xxxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxx.

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx:

  • Xxxxxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxx.
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  • Xxxxxxxxxxxxxx xxx xxxxx XxxxxxxXxxxxxxx xXX Xxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.
  • Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xx.
  • Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxx "Xxxxxxxxx Xxxxxxxxxxxxx" xXX Xxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
  • Xxxxxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

12. Wenn die Bildungskosten höher sind als die Einnahmen

Xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xx xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx, xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxxx:

xXxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxx. xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, x. x. xxx Xxxxxxxxxx xxxxxx xxxxxxx. Xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx. xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxx. Xxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxx xxxxxxx, xxxxxxx Xxx xxxxxx xxxx Xxxxx Xxxx xxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxxxx xXxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx xxx Xxxxxxxxx xXxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxx xxxxxxxxxxxx. Xxxxxx xxx xxxx xxxxxxxxx Xxxxx xx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx x xXxxxx xxx xxxxxxxxxx. Xxxxx Xxx xxxxx Xxxxxxxxx xxxxx xxxxxxxxx, xxxxxx Xxx xxxx xxxx "x" xxx. Xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxxxxxx, xxxxxxxx Xxx xxx Xxxxxxxxx xxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xx xxx Xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxx xxxxxxx xxxxxxxxxxxx xxx. Xxxx Xxxxxxxxxxxx xxxxx Xxx xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxxx xx xxx "Xxxxxx X" xxx xxx Xxxxxxxxxx xx.

xXxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxx "xxxxx xxx Xxxxx", xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx. Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx xxx xx Xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx.

13. Auswirkung von Ausbildung und Fortbildung des Kindes bei den Eltern

Xxxx Xxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, XXXxXxxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxx xxxxx xx Xxxxxx xx Xxxxxxxxxxxxxxxx, xxxxxxx xx xxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxx xxx xxx 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.

Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx Xxxxxxxxxxxx xxxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxx xx Xxxxxxxx, xxxx xxx Xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx, x. X. xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxx. Xxx xxx xxxxxxxx:

Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxx xxxxx xx,
x xx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxx xxxx xxx x.xxx XXX xxxx xxxx: x.xxx XXXx xx Xxxx xxxxxxxx.
x xx xx xxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxxxxxx, xx xxx xx xxxxxxx Xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xx xxxx xxxxxx Xxxxxx xxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx xXxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxxx

  • xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxxx,
  • xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxx,
  • xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx,
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  • xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxx: Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx.

14. Was Sie alles als Aus- oder Fortbildungskosten absetzen können

Xxxx xxxxx Xxxxxxxxxx xxxxxxx Xxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxx xxxx xxxx

  • xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx,
  • xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx,
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Xxx Xxx xx Xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx xxxxxxx, xxxxx Xxxxx xxxxxxxxxxxx xxx Xxxxxxx
x Xxxx xxx Xxxxxxxxxxx: Xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx.xxxxxx

15. Steuerbefreiung für Weiterbildungsleistungen des Arbeitgebers

Xx xx xx Xxx. x xxx x XXX XXX xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxx xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx.

Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx,
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Xx xxx x.x.xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx x Xx. xx XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.xx.xxxxx. Xxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx xx.xx.xxxx.

Xxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xx xx Xxx. x xxx x XXX XXX xxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx, x.X. Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxxx xxxx. Xxxxxxxx xxxx xxxxxx Xxxxxxxxxx xx xxxxxxxxx, xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxx xxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx.
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16. AKTUELL:  Zeitsoldaten - Erste Tätigkeitsstätte bei Ausbildung im öffentlichen Dienst

Xxxxxxx xxx Xxxxxx, xxxxxxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx: xx Xxxx xx xxx xx. XxxxxxxxxxxxXxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xxx xxxxxxxxxx Xx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx, xxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx.

Xxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxx xxxxxxx xxxxxxxxxxx. Xxx xxxxxx: Xxx xxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxx xx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx x xx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxxx xx xxxxxxxxxxxxx Xxxxxx, xxxxxxxxxxx xxx xx xxxxxx Xxxx xxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxxx xxxx xx x Xxxxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxx, xx xxxx Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxxx xXX Xxxxxxxxx, Xxxxxx xxx x.x.xxxx, x X xxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxx xxx xxx Xxxxxx xxxx xxx Xxxxxx xxxx Xxxxxxxx xxx Xxxx. Xx xxx Xxxx xxx x.x.xxxx xxx x.x.xxxx xxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxxxxxx xx xxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx. Xxx xxxxxxx xxxx Xxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxx xxx Xxxxxxxxx xxxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxx xxx Xxxxxxxxxx, xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxx xxxxxxx xxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxx, xx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxx Xxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxxxxx.
  • Xxxxxxxxxxx: Xxx xxx Xxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx x.x.xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxx Xxxxx xxx Xxxxxxxxxx xxx xxx Xxxxx, xxx xxxxxx xxx x.x.xxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx, xxxxx xxx Xxxxxxxxx xxxxx xxxxxx xx xxxxxxx Xxxxxx xxx xxx Xxxxxxxxxx. Xx xxx Xxxxxxxxxxxx xxx Xxxxx xxx Xxxxx xxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx, xxx xxx xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxx xxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx. Xxxx xxx xxxxxxxxxx, xxxxxxxx Xxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx xxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxx xxxxx xxxx xxxxxxxxxx, xxxx x xxxxxx xxxxxxxxxxx x xxxxx xxxxxxxxx. Xx xxx xxxxxxxxxx Xxxxxxx xxxx xx xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxx xxx xxxx xxxxxxxxxxx: Xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxx XxxxxxxxxxxXxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx, xxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx Xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, xx X xxxxxx. Xxx Xxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xx xxx Xxxxxxxx xxxxxxxx xxxxxx xxx xxxxx xxxx, xx xxxx xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx. Xxx Xxxxxxxx xxx Xxxxxxxx xxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x. xxxx, XX X xxxxx, xxx. XxxxxxXxxxxxxxx Xxxxx xxxxx.

17. AKTUELL: Wann liegt eine Fortbildung außerhalb des Arbeitsverhältnisses vor?

Xxxxxx xxxxx Xxxx xxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxx "xxxxxx Xxxxxxxxxxxxxxxxxx" xxxx, xxxxxxx xx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxx, xx xxxx Xxx Xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxxxx Xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxx xxxx xxxx xxxxxxxxxxx xx Xxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxxx. Xxx xxx xxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx xxx x Xxx. x Xxxx x XXxXx.

Xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxx xxx xxx Xxxx, xxxx xx xxxx xx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxx xxxxxxx

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XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXX Xxxxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxx.xxxxxx

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