1. Umrechnung von Arbeitslohn in Fremdwährung
Xxxxxxxx Xxx Xxxxx Xxxxxxxxxxx xx xxxxxxx Xxxxxxxx xx. X. Xxxxxxxxx Xxxxxxx, XXxXxxxxx, Xxxxxxxxx Xxxxxx, xxxxxxx Xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxxxxxx. Xxxxx xx Xxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx Xxx xxxx xxxxx xxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx Xxxx xxxxxxxxx. Xxx xxxx xxxxx xx xxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxx xxxxx Xxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.
Zu welchem Zeitpunkt erfolgt die Umrechnung?
Xxx Xxxxxxxxxx xxxxxxx xxxx xx xxx Xxxxxxxxx xxxxxxxx, xx xxx Xxx xxx Xxxx xxxx xxx xxxx xxx Xxxxx Xxxxx xxxxxxx xxx xxxxx xx Xxxx xxxxxxxxx. Xxxx xxx XXX xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx Xxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
Xxxx xxx xxx Xxxxxxxxxxx xxx Xxxx, xxxx xxx Xxxxxx xxx Xxxxx xxx xxx Xxxx xxxxxxxxxxxxxx xxxx. Xxxxxxxxxxx xxx xxx Xxxxxx xxxx xxxxx Xxxxx xx xxx xxxxxxxxxx XxxxxxxXxxxxxxxxxxxxxxxx x xxx xxxxx xxxx xxx Xxxxxxxxxxxx xx xxx XxxxxxxXxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx.
Mit welchem Wert erfolgt die Umrechnung?
Xxx Xxxxxxxxxx xxxxxxx xxx xxx XxxxxXxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxx XxxxxXxxxxxxxxxxxx xxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxx X xxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.
XXXXXXX: Xxx xxx XxxxxXxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxx Xxxxxxxx. Xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xx xxxx xxxxx xxxxx xxxxxxxxx xx xxx Xxxxx, xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxx XXX xxx Xxxxxxxxxx xxx Xxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxx, xxxxxx xxx XX xxxxxxxxxx, xx.
Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx XxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxx xxxx:
x xxxxx:xxxxx.xxxxxxxxxx.xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
Xxxx xxxxx Xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxx XXX, xxx xxx xxx XxxxxXxxxxxxxxxxxxx xxx XXX xxxxxxxxx xxxx:
- XxxxxXxxxxxxxxxxxxxxxxxx
Xxxxxx xxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxx xx Xxxx xxxxxxxxxxx.
XXXXXXXXX: Xxxxxxxxx Xxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx, xxxx xxxxx xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxx Xxxxxx xxx. Xxxxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxxx.
Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxx xxxxxxxx Xxxxx xxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx:
xxx Xxxxxxxxxxxxxxxxxx xxx XxxxxXxxxxxxxxxxxx
Xx xxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx XxxxxXxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxx xxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxxxxxx xxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xx xx XXxX xxxxxx Xxxxxxx xxxxxx.
xxx Xxxxxxxxxx xxx XxxxxXxxxxxxxxxxxx
Xxxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxx XXX xxxxx xxxxxxxxxxxx. Xxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxx xxxx xx xxxxx xxx xxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxx xxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx Xxxxxxxx xx xxxxxx.
Xxxxxxxxxx xxx XxxxxXxxxxxxxxxxxx: Xxxxxxxxxxxx
xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx
Xxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, x.x. xxx Xxxxxx xxxx xxx Xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx x xx xxxx Xxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxx xxx Xxx xxxx Xxxxxxx xxxxx Xxxxxxxx, xxx xxxxxxx xxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxx, xxxx xxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx. Xxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx, xx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxx xxx Xxxxxx xxx xxx xxx Xxxxxxxx xx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.
Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx:
Xxxxx xxxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxx, xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxx xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx xx xxx XXxXx "xxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxx XxxxxXxxxxxxxxxxxx xxxxxxxxxxx xxxx" xX xxx Xxx. x XXxXx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx Xxxxxxxxxxxxxxxxx X xxxxxxxxxxxxxxx xxxxxx. Xxx xxx xxxxxxxx xxxx XxxxxxxXxxxxxxxxxxxxxxxxx.
ACHTUNG Ausnahme!
Xxxxxxxxxxxxx xx xxxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxx xxxx x xxxx x.x. XXXxXxxxxx xxx x.xx.xxxx x xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx xxx XXX xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxx XXxxXxxxxxxxxxxxxxxx xxxxxxxxxxx.
Xxxxxxxxxx xxx xxxxxx Xxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxx xx, xxxx xxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx x xxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxx XXxxXxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx xxxxx xx Xxxx x xxxxxxxxxxx xxxxxx xXxxXxx. XxxxxxxxxxXxxxxxxx xxx xx.x.xxxx, XX xxxxX xxxxxxxxx.
Xxxx xxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxx Xxxxxx xxxx xx Xxxxxxxxx Xxxxxxx xxxxxx xxxxxxxxxxx Xxxxx xx.
Fremdwährung als Sachbezug?
Xxxxxxxx Xxx xxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xx xxxxxxx xxxxx xxxxx xxxx xxxxx Xxxxxxxxx xxx xX x.x Xxx. x Xxxx x XXxXx. Xxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx XXX xxxxxxxx xx x Xxx. x Xxxx x XXxXx xxx Xxxxxxxxxx xx xxxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx, x. X. xx Xxxxxxxxx Xxxxxxx, xxxxx xxxxxxxxx. Xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxxx xxx xxxxx xxx Xxxx xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
XXXXX: Xx xxx xxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xx XXX xx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx.
2. Umrechnung von Arbeitslohn bei Grenzgängern in die Schweiz
Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxx xxx XXXxXxxxxxx xxx x.xx.xxxx xxxxxx Xxxxx xx xxxxx xx. Xxxxxxxx xxxxxx xxx xx xxxxx Xxxxxxxxxxxxxxxx xx xxx "Xxxxxx X" xxxxxx xxxxx Xxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxx xxxx xxxxxxxxxxxxx x xxxxx xxxxxxxxxxxxx! x xx Xxxx xx. Xxxxx xxxxxxxxx xxx xxxxx XxxxxxxxxxxxxxXxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xXxXx Xxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxx.
Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxx
xx Xxxxx xxxx: xxx XXX x xx,xx XXX
xx Xxxxx xxxx: xxx XXX x xx,xx XXX
xx Xxxxx xxxx: xxx XXX x xx,xx XXX
xx Xxxxx xxxx:xxxxxxxxx XXX x xx,xx XXX
xx Xxxxx xxxx: xxx XXX x xx,xx XXX
xx Xxxxx xxxx: xxx XXX x xx,xx XXX
xx Xxxxx xxxx: xxx XXX x xx,xx XXX
xx Xxxxx xxxx: xxx XXX x xx,xx XXX
xx Xxxxx xxxx: xxx XXX x xx,xx XXX
xx Xxxxx xxxx: xxx XXX x xx,xx XXX
xx Xxxxx xxxx: xxx XXX x xx,xx XXX
XXXXXXX: Xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx,xxxxxxxxXXX xxxx xxx XXX xxxxxxx xXxxxxxx xxx Xxxxxxxxxxxx XxxxxxXxxxxxxxxxxxx.
Xxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxxxxxx xxxxx xxx XXX xxxx xxxxx, xxxx xxx xxx Xxxxxxxxxx xxx xxxxx XxxxxxxXxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxx xxxxxxxxxxxx xxxxxxx, xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxxxxxx xxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx.
Xxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxx xxxxxx. Xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxx xxxx. Xxxxxx xx Xxxxx xxxx xxx xx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx Xxxx. Xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxxxx xxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxx xxxx xxx xx xxx Xxxxxxx Xxxxxx xxx Xxx xxxx xxx Xxxx xxx. Xx xxxxxx Xxxxxxx xxx xx xxxx xxx XXX xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xx XXX x xxx xxxxx xxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx.
Xxxxxx Xxxx xxx xx xx Xxxxx xxxx xxxx xxx Xxxxxxxxx Xxxxxxx |
|||||||||||
Xxx. |
Xxxx. |
Xxxxx |
Xxxxx |
Xxx |
Xxxx |
Xxxx |
Xxx. |
Xxxx. |
Xxx. |
Xxx. |
Xxx. |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
XxxxxxxXxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx: xxx XXX x xx,xx XXX |
Xx Xxxxx xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxx Xxxxxx xxx Xxx xxxx xxxxxxxxxxxxx xxx xxx XxxxxxxXxxxxxxxxxxxxxxxx.
Xxxxxx Xxxx xxx xx xx Xxxxx xxxx xxxx xxx Xxxxxxxxx Xxxxxxx |
|||||||||||
Xxx. |
Xxxx. |
Xxxxx |
Xxxxx |
Xxx |
Xxxx |
Xxxx |
Xxx. |
Xxxx. |
Xxx. |
Xxx. |
Xxx. |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
XxxxxxxXxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx: xxx XXX x xx,xx XXX |
Besonderheit im Jahre 2015
Xx xx.x.xxxx xxx xxx Xxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xx xxx Xxxx xxxxxxx xxx xxx xxx xxxx xxx xxxx Xxxxxx xxxxxxxxxxxxx XxxxxXxxxxxxxxxx xxx x,xx Xxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxxxxxx xxx Xxxx xxx Xxxxxxx xxxxxxxx xx. Xx Xxxxxxxxxxxxx xxxx xxxxxxx xxxx xxx Xxxx xxxx x XXX xxxxxxxx x,xx XXX xxx x,xx XXX. Xxx xxxxxx: Xxxx x XXX xxxxxx xxx x,xx xxx x,xx XXX xxxxxxxx xxxx xxx xxxx xxxxxx xxxxxxxx. Xx Xxxxx xxxx xxxxx xxx xxxx x XXX xxxx xxxx x,xx XXX xx xxxxxx xxx. xxx xxx xxxx x XXX xxx x,xx XXX xxxxxxxx.
Xxxxxxxx xxx XxxxxxxxXxxxxxxxxx xxxxx xxx xxxx xx.xxx Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxx xxx xx xxx Xxxxxxx xxxxxxxx, xxxxx Xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxx xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxx xx. Xxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx x xxx xxxx xxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx.
Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxx xxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xx,xx XXX xxxx xxx XXX xxxxx: xxx XXX x xx,xx XXXx.
Xxxxxx Xxxx xxx xx xx Xxxxx xxxx xxxx xxx Xxxxxxxxx Xxxxxxx |
|||||||||||
Xxx. |
Xxxx. |
Xxxxx |
Xxxxx |
Xxx |
Xxxx |
Xxxx |
Xxx. |
Xxxx. |
Xxx. |
Xxx. |
Xxx. |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
XxxxxxxXxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx: xxx XXX x xx,xx XXX |
Umrechnung 2019
Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxx xxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xx,xx XXX xxxx xxx XXX xxxxx: xxx XXX x xx,xx XXXx.xxxxxxxxxxxx
Xxxxxx Xxxx xxx xx xx Xxxxx xxxx xxxx xxx Xxxxxxxxx Xxxxxxx |
|||||||||||
Xxx. |
Xxxx. |
Xxxxx |
Xxxxx |
Xxx |
Xxxx |
Xxxx |
Xxx. |
Xxxx. |
Xxx. |
Xxx. |
Xxx. |
xxxxxxxx,xx |
xxxxxxxx,xx |
xxxxxxxx,xx |
xxxxxxxx,xx |
xxxxxxxx,xx |
xxxxxxxx,xx |
xxxxxxxx,xx |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
xx,xx |
XxxxxxxXxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx:xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx XXX xxxxxxxxx,xx XXX |
XXXXXXXXX:xxxxxxxxxxxxXxx xx Xxxxxxxx Xxxxxx xxx Xxx xxxx xx xxx Xxxxxxx xxxxxxxxxxxx xxx xxxx xx xxxxxx Xxxxxxxx xxxxxxxxx xxxx Xxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx XxxxxXxxxxxxxxxxxx xxx. xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xx. xxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx x xxxxx xx, xxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx x.xx.xxxx, XXxxxxxxXxxxxxxxxxxx. Xx xxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxx xxxxxx Xxx xxx xxxxx Xxxxxxxxxxx xxx xxxxxx xxx XxxxxXxxxxxxxxxxx xx xxx "Xxxxxx X" xx Xxxxx xx xxx. Xxxxxx Xxx xxxx xx Xxxxxxxxxxxx xx Xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx, xxxx xx xxxx xx xxxxx XxxxxXxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xx xxx Xxxxxx X xx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx.xxxxxx
Umrechnung 2020
Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxx xxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xx,xx XXX xxxx xxx XXX.
Xxxxxx Xxxx xxx xx xx Xxxxx xxxx xxxx xxx Xxxxxxxxx Xxxxxxx |
|||||||||||
Xxx. |
Xxxx. |
Xxxxx |
Xxxxx |
Xxx |
Xxxx |
Xxxx |
Xxx. |
Xxxx. |
Xxx. |
Xxx. |
Xxx. |
xxxxxxxx,xx |
xxxxxxxx,xx |
xxxxxxxx,xx |
xxxxxxxx,xx |
xxxxxxxx,xx |
xxxxxxxx,xx |
xxxxxxxx,xx |
xx,xx |
xx.xx |
xx,xx |
xx,xx |
xx,xx |
XxxxxxxXxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx:xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx XXX x xx,xx XXX |
XXXXXXXXX:xxxxxxxxxxxxXxx xx xxx Xxxxxxx xxxxxxxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxx xxxxxxxxx xxxx Xxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xxx. xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx XxxxxXxxxxxxxxxxxx xxx. xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xx. xxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx x xxxxx xx, xxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx x.xx.xxxx, XXxxxxxxXxxxxxxxxxxx. Xx xxxxxxxxxx Xxxxxxx xxx xxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxx xxxxxx Xxx xxx xxxxx Xxxxxxxxxxx xxx xxxxxx xxx XxxxxXxxxxxxxxxxx xx xxx "Xxxxxx X" xx Xxxxx xx xxx. Xxxxxx Xxx xxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx, xxxx xx xxxx xx xxxxx XxxxxXxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xx xxx Xxxxxx X xx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx.xxxxxx
3. Umrechnung von Kapitalerträgen in Fremdwährung
Xxxxxxxx Xxx Xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxx, x. X. xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxx xxxx xxx Xxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xx xxxxx, xxx xx Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xXxxxxxxxxxxxxxx, x. X. x XXX x x XXXx. Xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxx, xx xxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxx xxx Xxxx. Xxxxx xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxx xxx Xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xx, Xx. xxxx.
Xx xxx Xxxxxxxxx xxx "Xxxxxx XXX" xxxxxx xxxxxx xx xxxxxxx:
"Xxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx Xxx xxxxx xxxx xxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxx xxx Xxx xxxx Xxxxxxxxx xx. Xxxxx Xxx Xxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxx xx."
Xxxxxxxxxxx xxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx:
Xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx, xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxx xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx xx xxx XXxXx "xxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx XxxxxXxxxxxxxxxxxx xxxxxxxxxxx" xX xxx Xxx. x XXxXx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx Xxxxxxxxxxxxxxxxx X xxxxxxxxxxxxxxx xxxxxx. Xxx xxx xxxxxxxx xxxx XxxxxxxXxxxxxxxxxxxxxxxxx.
Xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxx xx Xxxxxxxxxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxx xxx. Xxxxxxxx xxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxx xxxxxxxxxxx. Xxx xxxxx Xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.
Xxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx, xx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx, x.x. Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxx, xxxxx Xxx xxx Xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.
Xxxxxxxx:
Xxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxx xx XXxXxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxx xxxx.
xxxxxx |
Xxxxxxxxxxxxx |
Xxxxxxxxxxx |
XxxxxXxxxxx |
Xxxx Xxxxxxx |
xxxxxx xx.xxx XXX |
x x,xx XXX x x x,xx XXX x |
xx.xxx XXX xx.xxx XXX |
Xxxx xx xxxxxxxxxx |
xxxxxx | xxxxxx |
Xxxxxxx: x x.xxx XXX |
Xxxx xxx xxxx |
x.xxx XXX |
x x,xx XXX x xXxxxxxxxxxxxxxxxxxxxxx |
Xxxxxx: x x.xxx XXX |
Xxxxxxxxxxxxx xxx xx xxxx xxxxx xxxx x xxx xxx xxxx x xxx Xxxxxx xxx x.xxx XXX xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxx xxx x.xxx XXX xxxxxxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx.
XXXXXXXXX: Xxx xxxxxxxxxxxxxx xxxx Xxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxx Xxxxx xxxxxxxxxxxxxxx. Xxx xxxx xxx Xxxxx xxxx xxxxxxx, xxxxxxx xx xxx xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx.
Xxx xxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xx Xxxx xxxxxxxxxxx xxxx, xxxxxxx xxxxxx xx xxxxxxxxx Xxxxxxxx xxxxxx xxx xxxxxxxx xxxxx Xxxx xxxx xx xxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxx xx xxxxx xxxxxxxxxx xxxxxx xxxx
Xxx XX Xxxxxxx xxx xxxxxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxx xxxxxxxxxxx xxxx xxxx xx xx xxxxxx xx Xxxxxxxxxxxxx xxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxx Xxxx xxxx xxx Xxxxxx xx Xxxx xxxxxxxxxxx xxxxxx, xx xxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xx xxxxxx. Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxxxx xxxxxxxx xxxxxxxxx. Xxx xx xxx xxx Xxxxxxxxxxx xxxxxx, xxxxxxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxx xXX Xxxxxxx xxx xx.x.xxxx, x X xxxxxxx.
Xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxx xx. Xxxxx xxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxx.
Xxxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx, xxx xxx xxxx xxxxxxxx xxxxxx xxx xxx "Xxxxxxxxxxxxxxxx" xxxxxx: Xxxxx Xxxxxxxxxxx xxxxxx xx xxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxx xx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxx xxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxxxxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.
4. Umrechnung von ausländischen Einkünften bei Kindern
Xxxxx xxxxxxxxxxxx Xxxxxx xx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxx, xxxxxxx xxxxx Xxxxxxxxx xx Xxxx xxxxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx xxx xxxx xxx xxx xxxx xxxx xxxxxxxxxxx.
Xxx xxxx xxxxxxxx xxx xxxxxxxXxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxx Xxxxx, xx xxx xx xxxxxxx Xxxxx Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxxx:
- Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxx xxxx xxxxxxxxxxxx Xxxxxx xxx xxxx, xxxx xxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx.
- Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx, xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.
Xxxx xxx Xxxxxxxxxx xxx xx xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx: Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxx Xxxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxx xxxxxxx xxxxxx xxx xx Xxx. x Xxxx xx XXxX xxxxx. Xxxxxxxxxx xxxx xxx Xxxx
- xxxx xxxx xxx Xxxxxxxxxxxxx xxx xx.x.xxxx xXXXx
- xxxx xxxx xxx Xxxxxxxxxxxxx xxx xx.x.xxxx xXXXx
- xxxx xxxx xxx Xxxxxxxxxxxxx xxx xx.x.xxxx xXXXx
- xxxx xxxx xxx Xxxxxxxxxxxxx xxx xx.x.xxxx xXXXx
- xxxx xxxx xxx Xxxxxxxxxxxxx xxx xx.x.xxxx xXXXx
- xxxx xxxx xxx Xxxxxxxxxxxxx xxx xx.x.xxxx xXXXx
- xxxx xxxx xxx Xxxxxxxxxxxxx xxx xx.x.xxxx xXXXx
- xxxx xxxx xxx Xxxxxxxxxxxxx xxx xx.x.xxxx xXXXx
5. Umrechnung von ausländischen Einkünften bei Unterhaltsempfängern
Xxxxxxx Xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xx Xxxxxxx, xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx. xxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxx x xxxx xxx.xxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xx xxxx xx xxxxxxx xxx. Xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxxx xxxxxx, xxxxxxx xxx xx Xxxx xxxxxxxxxxx xxxxxx.
- Xxx xxxx xxxx xxx Xxxxxxxxxx xx xx Xxx. x Xxxx xx XXxX xxxx. Xx xxxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxx x xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx. Xxxxx Xxxxxxxx xxxxx xx xxxx xxxxxxxxxx.
- Xxxx xxxx xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxx. Xx xxxxxx xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxx xx.x.xxxx xxxxxxxxxxxxxxx.
- Xx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xx xxx XXxX xxxxxxxxxxx: "Xxxxx xxx Xxxx xxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxx xxx xxxx Xxxx Xxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx" xxx xxx Xxx. x Xxxx x XXxX, xxxxxxxxxx xxx xxx "XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.
Xxxxx XXXxXxxxxxxxxxxxx xxxxxxx Xxx xxxxx Xxxxx x xxxxxxxx.
Xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxx Xxxxxxx xxxx xxx Xxxxx xx xxxxxx, x. x. xxx Xxxxxxxxxxx xxxxx xx xxx Xxxxx xxx xxxxx xxxxxxxxxxx.
Xxxxxxxx:
Xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xx xxx Xxxxxxx. Xxx Xxxxx xxxxxxx xxx xxxxxxxxxxxxxxx xx.xxx xxx. Xx xxxxxxx xxx Xxxxxxxxxx:
xx.xxx xxx : x,xxxx xxxxXXX x x.xxx,xxx XXX, xxxxxxxx x.xxx,xx XXX
6. Umrechnung von Renten in Fremdwährung
Xx xx.x.xxxx xxx xxx Xxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xx xxx Xxxx xxxxxxx xxx xxx xxx xxxx xxx xxxx Xxxxxx xxxxxxxxxxxxx XxxxxXxxxxxxxxxx xxx x,xx Xxxxxxx xxxxxxxxxx. Xxxx xxxxxxx xx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx. Xxx xxxx Xxxxx xxx xxx Xxxxxxx xx Xxxxxxxxx Xxxxxxx xxxxxxx, xxxxxxx xxx xxxxxxxxxx xxxx Xxxxx xxxxxx. Xxxx Xxxxx xxxxxxxx xxxx Xxxxxxx, xxxx xxx Xxxxx xx Xxxxxxxxxxx xx xxxxxxxxxx xxx. Xxx Xxxxx xxx, xx xxxxxx XxxxxXxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xx xxxxxx xxx, xxx xxxx xxxxxxxxxxxxxxx xxx, xxxx xx xx xxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx xxxxxxxxx xxx.
Xxxxxx xxxx xxx Xxxxxx xx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxx, xxxxxxxx xxxx xxx Xxxxx xxx Xxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx xxx, xxxx xxx xxxxxxxxxxx Xxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx. Xxxx Xxxxxxxxxxxxxxx, xxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxx Xxxxx xxxxxx xxx xxxxx xx xxx x xxx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxxxx xxxxx xxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxx X x xx x Xx xxxx.
Xxxx xxx xxx Xxxxx xx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xx Xxxx xxxxxxxxxxx. Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xx xxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxx xxx Xxxxx. Xxx xx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxx.xxxxxx
Xxxxxxxx:
Xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx |
xxxx |
xxxx |
Xxxxxxxxxxxx xx XXX Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx. XXX: xx,xx XXX x xx,xx XXXx Xxxxxxxxxxxx xx Xxxx Xxxxxxxxxxxxxxxxxx xx x xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx Xxxxxx |
xx.xxx XXX x,xxxx xx.xxx XXX xx.xxx XXX x.xxx XXX |
xx.xxx XXX x,xxxx xx.xxx XXX xx.xxx XXX xx.xxx XXX |
Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx |
xxxxxx | xxxxxx |
Xxxxxxxxxxxx xx XXX xXxxxxxxxxxxxxxx xx x xx Xxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx XXX : x,xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx x Xxxxxxxxxxxx Xxxxxx |
xx.xxx XXX x,xxxx xx.xxx XXX xx xx xx.xxx XXX x.xxx XXX |
xx.xxx XXX x,xxxx xx.xxx XXX .x. xxx XXX x xx.xxx XXX xx.xxx XXX xx.xxx XXX |
7. Umrechnung von Fremdwährungsguthaben
Xx xxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx, xxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxx Xxx xxx XxxxxXxxxxxxx xx xxxx Xxxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.
Xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxx xxx Xxxxxxxx xxxxxx Xxxxxxxxx xx xxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x Xx. x XXxXx. Xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx, xxx xxxxxx xx Xxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxx xXXXxXxxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxx xxx xxxx.
Andere Wirtschaftsgüter
Xxxxxxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx, x. X. xxx Xxxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX, xxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx "Xxxxxxxxxxxxx" xxx xxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxx xx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxxxxxxxx: Xxx Xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.
Wesentliche Beteiligungen
Xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xx xxxxxxxxxxxxxx Xxxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xx XXX xxxxxxxxxxx. Xxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
Devisengeschäfte
Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx, xxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx xxx xxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxx. xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx. Xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x.X. xxx xx xx Xxx. x XXxX xxxxx.
8. Umrechnung von ausländischen privaten Veräußerungsgeschäften
Xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxx xxx xxx Xxxxxxx xxxxx xx Xxxxxxx xXxxxxxxx xxxxxxxxx Xxxxxxxxx. Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XX X xxxxxx.
Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xx xx XXxX, xxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx x.X. xxx xx xx Xxx. x XXxX xx xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.
9. Umrechnung von Sozialleistungen innerhalb der EU und der Schweiz
Xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx XX xxxxxx xx xxx x.x.xxxx xxx XXxXxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxx xxxxxxxxx:
Xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxx xXxxxxxxxx Xx. Xx xxx xx.xx.xxxx, Xxxxxxxxx xxx XX X xxxxxx xxx xx.x.xxxxx:
- Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx.
- Xxxxxx xx xxxxxx Xxxxxxxxx xxxxx xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx, xxx xx xxx Xxx xxxxxxxxxxxxxxx xxxxx, xx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxx.
- Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxx xx xxx Xxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxxxx xxx xxxxx:
x Xxxx xxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxx Xxxxx Xxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx, xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxx, xxxx xxx xxx Xxxxxxxx xxxxxxxxx xxxx, xxxxxxxxxxxxxxx, xxxxxxxxx xx xxx Xxxxxxxxxxxxxxx, xxx xxxx xxx xxxxxxx Xxx xxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxx.
x Xxxx xxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxxxxxx, xxxxxxxxx xx xxx Xxxxxxxxxxxxxxx, xxx xxxx xxx xxxxxx Xxx xxx Xxxxxx xxxxxxxxxxxxxxx xxxxx, xxx xxx Xxxxx xxxxxxxxxxx xxxxxxxxxx, xx xxx xxx Xxxxxxxxxx xxxxxxxxxx xxx.
- Xxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx x xxxxxxx xxxxx xxxxxxxxx xxx Xxxxx xxxx Xxxxxxxxxx xx Xxxxx xxx xxx xxxxxxxxxxx Xxxxxx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxx xx xxx Xxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx.
- Xxx Xxxxxxx, xxx xxxx Xxxxxxxx xxxxx, xxx xxxx xxxxxxxxxx Xxxxx xxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxx Xxxxxxxx xx xxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xx xxxxxx Xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxx, xxxxxx xxx xxxxxxxxx Xxxxx xxxxx xxxxxx Xxxxxxxx xxxxxxxx.
- Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxx. xx xxxxxxxxx Xxxxxxx xxx Xxxx xxx Xxxxx xxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxx.
Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxxxx, xxx xx xxx Xxxxxxxx xxxxx Xxxxxxx xxxxxxxxxxx xxxx, xxx xxxx XxxxxXxxxxxxxxxxxxxx xxx.
Xxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx:
x xxxx:xxxxx.xxx.xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.xx.xxxx
Xxxxxxxx:
Xx xxx xxx Xxxxxx xxx x.xxx,xx XXX xx XXX xxxxxxxxxxx.
Xxx Xxxxxxxxxx xx xx.x.xxxx xxxxxx xxxx xxx xxxxx Xxxx xxx x XXX x x,xxxx XXX xxx Xxxxxx xxx xxx,xx XXX xx.xxx x x,xxxxx.
Xx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx, xxx xxxx xxx Xxx xxxxxxxxxxxxxxx xxxx, xx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx Xx. Xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx xxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxx xx xxxxxxxxx, xx xxx xxxx Xxxx xxx xxx XXX xxxxxxxxxxxx xxxxx, xxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxx:
- Xxx xxx Xxxxxxxxxxxxxxx x. X. xxx xxxxxx Xxxxx xxxxx Xxxxxx xxx. xxx Xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xx. X. xx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx xxxxxx xxxxxx xxxxxxxxxxxxxxxx Xxxx xxxxxxxxx xxxxxx.
- Xxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxx xxxxx Xxxxxxxxx xxxxxxxxxx, xxxxxx xxx xxxxxxx xxx xxxxxx Xxx xxxxxxxxxxxxxxxx Xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx.
XXXXXXX: Xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxx xx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx. Xxxx xxxxxxx xxxxxx Xxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxx xxxx x XXX. Xx xxxxx xxxxxxxxxxxxxxxx Xxxx xxxxxxxxxx, xxxx xx xxx xxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xx xxx Xxxxxx "Xxxxxx" xxxxxxxxxx xxxxxx. Xxx xxx xxxx xxxx xxxxxxxxxx Xxxxx xxxxxxx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxx xxxxx xxx xxxx xxxxxxxxxxxxxxxx Xxxxxx.
Anwendungsfälle für eine Währungsumrechnung
- Xxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxx xx Xxx. x xxx x XX xxxxxxxxx.
- Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xXxxxxxx xx Xxx. x XX xxxxxxxxx.
- Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxx xXxxxxxx x XX xxxxxxxxx.
Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xx x Xxx. x Xx. x XXX X,
Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx xx. XXX Xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxx xx XX xxxxxxxx,
Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xx XXX X,
Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx xx XXX X. - Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xx XXX Xx.
- Xxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xx Xx. x XXX Xx
- Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxx xx XX xxxxxxxxx.
- Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xx XXX Xx
- Xxxxxxxxx xxx Xxxxxxxxxxx xxx xx XXX XXx.
- Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xXxxxxxx xx XX xxxxxxxx xxxxx Xxxxxxx xx XX xxxxxxxxx.
- Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxx xXxxxxxx x xxx Xxxxxxx xx XX xxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: .
§ 17a SGB IV - Umrechnung von ausländischem Einkommen
xxx Xxx Xxxxxxxxx xx xxxxxxxxxxxxxxxx, xxx xx xxxxxxx Xxxxxxxx xxxxxxx xxxx, xxxx xx xx Xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxx. Xxxx xxxx xxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xx xxxxx.
xxx Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xx xxx Xxxxxxx, xx xxxxx xxx Xxxxxx xxx Xxxxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxx, xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xx xxx Xxxxxxx, xx xxxxx xxx Xxxxxx xxx Xxxxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxx xxxxx, xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx. xxxxxxxxxxxxxxxx Xxxxx xxxxxx xxxxxxxxxx.
xxx Xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xx xxxxx xxxxxxxxxx, xxx
x. xxx Xxxxxxxxxxxxxx xx xxxxxxx xxx,
x. xxxx xxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxx
x. xxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xx xxx Xxxxxxx xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxxx xxxxx xxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxxx.
Xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxx x xxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx x xxxxxxxxx.
xxx Xxx Xxxxxxxx x xxx x xxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx
x. Xxxxxxxxxxxxxxxxxxxx,
x. Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx.
Xxx xxxxxx xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.
xxx Xxx Xxxxxxxx x xxx x xxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx x. Xxxx xxxx xxxxxxxxxxx xxx.
10. Umrechnung von Steuerforderungen
Xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx "XXxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxXX" xxx xx.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx XXxXxxxxxxxxx xxxxx xxx xxx XXxXxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx x.xx.xxxx xx xxxxxxxxx Xxxxx xxxxxxxxx.
Xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xx Xxxx xxx x xxxxxx xxx xxxxxxxx Xxxxx xxxxx xxx XxxxxXxxxxxxxxxxxxxx xxxxxxx x xxxxxxxxxxx xx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxx. Xxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. x.x.x xxx x.x.xx.
- Xxxx xxxxxxxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxx xx Xxx xxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxx xx XXxXxxxxxxxx xxxxxxxxxxxxxxx xxxxx.
- Xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxx xx Xxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxx.
x xxxx:xxxxxxxxx.xxxxxx.xxxXXXxxxx.xxxxxxxxxxxxx xxxxx "X Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx"
11. Umrechnungsverhältnisse für die Euro-Staaten
Xxxx xxx xxxxxxxxxxxxxxx xx XxxxxXxxxxxxxxxxxxxxxx xxx xxxx xxx x.x.xxxx xxx XxxxxXxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx.
- Xxxx xxx x.x.xxxx xxxxxxx Xxxxxxxxxxxx xxxx.
- Xxxx xxx x.x.xxxx xxxxxxx Xxxxxxxxx xxxx.
- Xxxx xxx x.x.xxxx xxxxxxxx Xxxxx xxx Xxxxxx xxxx.
- Xxxx xxx x.x.xxxx xxxxxxx xxx Xxxxxxxx xxxx.
- Xxxx xxx x.x.xxxx xxxxxxx Xxxxxxx xxxx.
- Xxxx xxx x.x.xxxx xxxxxxx Xxxxxxxx xxxx.
- Xxxx xxx x.x.xxxx xxxxxxx Xxxxxxx xxxx.
Xxxxx Xxxxx xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx.xxxxxx
Xxxxxxxxxxxxxxxxxxxxxxxx |
||||
xxxxxx Xxxxxxxx |
xxxxxx x XXX x |
xxxxxx x XX x |
xxxx Xxxxxxxxxxxxxxxx xx Xxxx |
xxxx Xxxxxxxxxxxxxxxx xx XX |
Xx xxxx: Xxxxxxxxx Xxxxxxx xXXXx Xxxxxxxx Xxxx xXXx Xxxxxxxx xXXXx Xxxxxxxxxxxxx Xxxxxxx xXXXx Xxxxxxx Xxxxx xXXXx Xxxxxxxxxxxx Xxxx xXXXx Xxxxxxxxxxxxxx Xxxxxxx xXXXx Xxxxxxxxxxxxxxxx Xxxxxx xXXXx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxXx Xxxxxxxxxxxxxx Xxxxxxx xXXXx Xxxxxxxxx Xxxxxxx xXXXx Xx xxxx: Xxxxxxxxxxx Xxxxxxxx Xx xxxx: Xxxxxxxxxxx Xxxx xXXXx Xx xxxx: Xxxxxxxxxxxx Xxxxx xXXXx Xx xxxx: Xxxxxxxxxxx Xxxxx xXXXx Xx xxxx: Xxxxxxxxx Xxxx xXXXx Xx xxxx: Xxxxxxxxxx Xxxxx xXXXx |
xxxxxx xx,xxxx x,xxxxx x,xxxxx x,xxxxx x,xxxxxx xxxx,xx xx,xxxx x,xxxxx xx,xxxx xxx,xxx xxx,xxx xxx,xx xxx,xxx x,xxxx x,xxxxxx xx,xxx xx,xxxx x,xxxxxx x,xxxxx |
xxxxxx xx,xx XXX x,xx XX x,xx XXX x,xx XXX x,xx XXX xxx,xx XXX xx,xx XXX x,xx XXX x,xx xxX xxx,xx XXX xx,xx XXX xxx,xx XXX xx xx xx xx xx xx xx |
xxxxxx x,xx XXX x,xx XXX x,xx XXX x,xx XXX x,xx XXX x,xxxxx XXX x,xx XXX x,xx XXX x,xx XXX x,xxx XXX x,xxx XXX x,xxxxxx XXX x,xxxxx XXX x,xxxx XXX x,xxxx XXX x,xxxxxxx XXX x,xxxxxxx XXX x,xx XXX x,xxxxx XXX |
xxxxxx x,xx XX x,xx XX x,xx XX x,xx XX x,xx XX x,xxx XX x,xx XX x,xx XX x,xx XX x,xx XX x,xx XX x,xx XX xx xx xx xx xx xx xx |
Xxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxx xxxxxx xxxxxxxxxxx xxxxxx xxxxxx, xxxxxxx xxxxxxxxx xx xxxxx xxx xxx XxxxxXxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xxx xxx xxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx, xxx xxxx xx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx.
12. AKTUELL: Neue Steuerpflicht bei verzinslichen Fremdwährungskonten
Xxxxxxx xxxxxxxxXxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xx Xxxxxxxxx Xxxxxxx xxxx XXxXxxxxx, xxxxxx Xxxxxxxx Xxxxxxx xxx xxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxxx xxx, xxxx xxxx Xxxxxx xx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx.
- Xxxx xxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xx Xxx. x Xx. x XXxX xx xxxxxxxx. Xxx xxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxx xxx Xxxx xxxxxxxx xxxxxx, xxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxx xxxxx Xxxx xxxxxxxxxx xxxxxxxxxxxx.
- Xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxx, xxxxxxx xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.
- Xxxx xxx Xxxxxxxxxxxx xxxxx xx xxxx xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx. Xx xxx Xxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxxxxx xxx, xxxxxx xxxxx Xxxxx.
XXXXXXX xxx xxx Xxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxx xxxxxx, xx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxx, Xx. xxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx, Xx. xxxx:
- Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x xxx Xxx. x XXxXx. Xxxxxxx xxxxxxxxxxx xxxxx x xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xXxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxx. Xxxxxxxx xxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx. Xxx Xxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxxxxxxx xxx xxxxxxx xxxxx xxxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxxxx.
- Xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxx. Xx xxxxxx xxxxx, xxxx xxxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxx xxxx.
Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx. Xx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxx xxx xx xx Xxx. x Xxxx x XXxX xxx. Xxxxx xxxxx xx xxxxx xxxxxx xx, xx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxx xxxx xxxx xxxxxx Xxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxx xxxx xxxx xxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxx xxx xxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx, xx xxx xxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxx, xxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxxxxx xxxxxx xXxXxx.
Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x XXxXx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxx xxxx xxxx xxxxxx Xxxxxxxx xxxxxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx.
Xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxxx xxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.