Überblick: Was sind außergewöhnliche Belastungen?

1. Außergewöhnliche Belastungen besonderer Art

Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxx xxxx xx Xxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxx xxxxx xxx xxx xxx XXxXx. Xxxx xxxxxxxx

• Xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxxxxx xx,
• Xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxx xx,
• Xxxxxxxxxxx xxxxxx xx,
• XxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxx xx,
• Xxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx xx,

a) Unterhalt für bedürftige Personen

Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxxx xx xxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxx Xxxxxx Xxxxx xxxx Xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxx Xxx. x XXxXx.

Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxx:

• Xxxxxxxx xx xxxxxxxx Xxxxxxx, xxxxx xxxxxx xx xxxxx XxxxxxXXxXxxxx xxxx, x. . xx xxx Xxxxxxx.
• Xxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx.
• Xxxxxxxx, xxx Xxxxx xxxx Xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx, xxxx xxxxxxxxxxxx Xxxxxx, Xxxxxxxxxxx, xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx.
• Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx, xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxx x.xx., xxxxxxxx xxxxxx.
• Xxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx, xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxx x.xx., xxxxxxxx xxxxx.
• Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxx Xxxxxx xxx xxx xx xxxx Xxxxxx xxxx xxx Xxxxxx xxx Xxxxxx.

Xxxxx Xxx xxxx xx xxxxxx Xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxx Xxx xx xxx "Xxxxxx Xxxxxxxxx" xxxxxxxxxxxxx Xxxxxxx xxxxxx. Xxx xxx "Xxxxxx Xxxxxxxxx" xxxxxxx Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xx xxxx Xxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx, xxx xx xxxxx Xxxxxxxx xxxxx. Xxxxx xx xxxx xxx xxxx Xxxxxxxx, xxxxxxxxx Xxx xxx xxxxxxxx Xxxxxxxx. Xxxxx Xxx Xxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxx, xxxxxxx Xxx xxxx xxxxx Xxxxxxxx xxxx xxxxxxxx "Xxxxxx Xxxxxxxxx" xxxxxxxxxx xxx xxxxxxx.xxxxxx

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx: Xxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx
• Xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx: Xxx xxxxx xxx xxxxxxxxxx

Xxxxxxxxxxxxx Xxx Xxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxx, xxxxxxx xx xxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xx "xxxxxxxxx" Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxx xx xxxxxx Xxxxx x xxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxx Xxx xxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxx.

Xx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxx Xxxxxxxxxx xx xxxxxxx Xxxxx xxxx xxxxxx Xxxxxxxxx xx Xxxxx xxx xx xx XX xxxxxxxx, xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx, xxxxx xx xxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx.xxxxxx

Xxxxxxxxxx xxxx xx xxxx xxxxxxxx xx xxx xxxxxxxx Xxxx xxxxxxxxx"xxxxxxxxxx" Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.xxxxxxxxxxxx"Xxxxxxxx" Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx xxx Xxx. x XXxX xxx Xxxxx xxxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxxxxxxxxx.xx.xxxx,xxxxxxXX X xxxxx,xxxxxxXXxXx xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxx.

b) Ausbildungsfreibetrag bei auswärtiger Unterbringung

Xxx "xxxxxxxxxx" Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxx xxx xxx. XXXxXxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx.

Xxxx xxxxx xxxxxx Xxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxx xx xxxxx xxxxxxxxxxxxxx Xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx, xxx xxxx xxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xx xxxx xx xxx, xxxx xxxx xxxx Xxxxxxx.

Xxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxx xxx xxx Xxx. x Xxxx x XXxX xxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx.

c) Behinderten-Pauschbetrag

Xxx xxxxxxxxx xxx, xxx xxxxxxxxxxxx xxxxxx Xxxx xxx Xxxxxxxxxxx xXxXx Xxxxxxxx xxx xxxxx xxxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXxXx. Xxxxx xxxxxxxxxx xxxx

• xxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx, xxx Xxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxx Xxxxxxxxxxxx xx xxxxxxxxx, xxx xxxxxxxx xx Xxxx xxxxxxxx, xxxxx xxxx Xxxxxx, xxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx xx Xxxx xxxxxxxx.

Xxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx xxxx

• xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx, xxxx xxxx xxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xx xxx XXxX xxxxxxxxx. Xxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx, xxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx. Xxx xxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xx xxx Xxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxx.
• xxxxxxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx, XxxxxxxxxxxxxXxxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx.

Xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxx xxx xxx "XxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx" xx xxx x.x.xxxx xxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx xXxXx xx xxx Xxxxxxxxxxx xxxxxxxxxxx, x.x. xxxx Xxxxxxxxxxx xxxxxxx xx xxxxx XxX xxx xx xxxxxxxxxxxx xxx xx xxxx Xxxxxxxxx xxx xx xxxxx Xxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx.

Xxx xxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxxxxxxxxx x"X"x xxx Xxxxxxxxx x"Xx"x xxx Xxxxxxxxxxxxx x"XXx"x xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxx. Xxxxxxxxxxxx xxx xxx, xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx.

Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx "X" xxxxxx xxx Xxxxxxxx, xxx xxxxxxx xxxx, xxx Xxxxxxx xxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxx x xxxx x xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx XxX xxx. Xxx Xxxxxxxxxxxx xxxxx XxX xxxxxx xx xxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx. xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx "X" xxxxxxx.

XXXXXXXXX: Xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx. Xx xxxx xx xxxxxx Xxxxx xxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxx xxxx xxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx. Xxx Xxxxxx xxxxxxx xx xxx Xxxxx, xxxx Xxx xxx xxxxxxxxxxx Xxxxxxx xx xxx "Xxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxx xxxxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx.

Xxxx xxx XxX xxxxxxxx xxx Xxxxxx xxxxxxx xxxx xxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx XxX. Xxxxxx xxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx, xxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx. Xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxx xxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxx xxx, xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx Xxxx xxxxxxx Xxx xxx xxxx xxxxxxxxxxx xxxxxx, x.x. xxxxxx xx Xxxxxxxx xxxxxx. Xxxx xxxxxxxxxx Xxx xx xxx "Xxxxxx Xxxx".

Xxxxxxx Xxxxxxxxxxxxx:

• XxxxxxxxxxxxXxxxxxxxxxxx
• Xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx

d) Hinterbliebenen-Pauschbetrag

Xxxxxxxx, xxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxx XxxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxx xxx Xxx. x XXxXx.

Xxx XxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxx Xxx, xxxx Xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx. Xxxxx xxxxxx xxx xxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxx xx xxx Xxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx Xxxxxxx xxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx xxx XxxxxxxxxxxxxxxxXxxxxxxxxxxx.

XXXXXXXXX: Xxx XxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx Xxxx xxxxxxx Xxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxx xxxxxx, x. x. xxxxxx xx Xxxxxxxx xxxxxx. Xxxx xxxxxxxxxx Xxx xx xxx "Xxxxxx Xxxx".

Xxxxxxx Xxxxxxxxxxxxx: Xxx XxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxx

e) Pflege eines Angehörigen zu Hause

Xxxxxxxx Xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxx, xx xxx Xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx, xx Xxxxx Xxxxxxx xxxx xx xxxxx Xxxxxxx, xxxxxxxxx Xxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx Xxxxxxxxxxx, xxx xxxxxxx xxxxxx xxxx xxx xxxxx xx xxxxxxx xxxx. Xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx Xxx xxx XxxxxxxXxxxxxxxxxxx xx Xxxxxxxx xxxxxx.

Xxx xxxx xxxx: Xxx XxxxxxxXxxxxxxxxxxx xxxxxxxx xxx XXX xx Xxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx "xxxxxxx" xxx. Xxx xxx xxxxxxxx, xxxx xx xx Xxxxxxxxxxx XXX x Xxxxxxxxxx x xxxx x xxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxx "X" xx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx.

Xx xxx x.x.xxxx xxxxx xxx XxxxxxxXxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxx x xxxx x xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx x xxx x xxx xxxxxxxxxxx x"XxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx"x. Xxx Xxxxxxxxxxxx xxxxxxxx

• xxx Xxxxxxxxxx x: xxx XXX
• xxx Xxxxxxxxxx x: x.xxx XXX
• xxx Xxxxxxxxxx x xxxx x xxxx Xxxxxxxxxxxxx: x.xxx XXX

Xxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxxxx x xxx x XxxxxxxXxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xx xxxxx xxx xxx Xxxxxxxxx "xxxxxxx" xxxxxxx. Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxxxx x xxx x xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxx" xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx XxxxxxxXxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxx xx xxxxxxxxx, xxx xx Xxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx "xxxxxxx" xxx.

XXXXXXXXX: Xxx XxxxxxxXxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxx xX xxx Xxx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxx
• Xxxxxxxxxxxxxxxxxxx

2. Außergewöhnliche Belastungen allgemeiner Art

Xx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx, xx xxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxx. Xx Xxxxxx xxxx xxxxx Xxxxxx xxxxx xx Xxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xx XXxXx. Xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxx, xxxx xxxxx

• xxxx xxxxxxxxxxx Xxxxxxxxx xxxx Xxx xxxxxxxxxx,
• xxxxxxxxxxxxxxxxx xxxx, xxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxx,
• xxxxxxxxxxxxx xxxx, x. X. xxxx Xxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx xxxxxxx,
• xxxxxxxxx xxx xxxxxxxxxx xxxx,
• xxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xx XXxXx.

a) Fälle einer außergewöhnlichen Belastung

Xx xxxxxxxxx Xxxxxxx xxxxxxx Xxx xxxxxxxxx xxxxxxx, xx Xxx Xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxx xxxxxx xxxxxxx:

• Xxxxxxxxxxxxxxxx
• Xxxxxxxxx
• Xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx
• Xxxxxxxxxxxxxxxxxxxx Xxxxx xxx Xxxx xxx Xxxxxxx
• Xxxxxxxxxxx: Xxxxxx xxxx Xxxxxxx xxx Xxxx
• Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx
• Xxxxxxxxxxxxxxxxxxxx
• Xxxxxxxxxxxxxxxxx: Xxxxxx xx Xxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxx
• Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx: Xxxxxxxxxxxxx xx Xxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx Xxxxxxxxx
• Xxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxx
• Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxx
• Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx
• Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx
• Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx
• Xxxxxxxxxxxxxxxxx
• Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xx.X. Xxxxxxxxxx, Xxxxxx
• Xxxxxxxxxxxxxxxxxxxx
• Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx
• Xxxxxxxxx xxx Xxxxxx xxxxxxxx Xxxxxxxxxxxxxxx
• Xxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx
• Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx xx Xxxx
• xxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx
• xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx
• xxxxxxxxxx xxx Xxxxxxxx xxxxxxx Xxxxxxxx
• Xxxxxxxxxxxxxxx
• Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx
• Xxxxxxxxxxxxxxx
• xxxxxxx Xxxxxxxxxxx
• Xxxxxx xxxxx Xxxxxx
• Xxxxxxxx
• Xxxxxxxxxxxxxxxxxx
• Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx
• Xxxxxxxxxxxxxxxxxxxxxxx
• Xxxxxxxxxxxxxxxxxxxxxxxxxx
• Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx
• Xxxxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxx
• Xxxxxxxxxxxxxx

b) Anrechnung einer zumutbaren Belastung

Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xxx Xxxxx xxxx xxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xxxxxxx Xxx xxxxx Xxxx xxx Xxxxxx xxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx Xxxx Xxxxxxxxxxxx xxxxxxxxxxx xx xxx xxx. xxxxxxxxx Xxxxxxxxx, xxx xxxx xxxx xxx Xxxxx Xxxxx Xxxxxxxxxx, xxx Xxxxxx xxx Xxxxxx xxx Xxxxx Xxxxxxxxxxxxx xxxxxxx xxx xx Xxx. x XXxXx.

Xxx "xxxxxxxxx Xxxxxxxxx" xxx Xxx Xxxxxxxxxxxx, xxx Xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxx xxxxx. Xxxx xxxxxx xxxx, xxxx xxxxx Xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxx "xxxxx xxx Xxxxx xxxxxx" xxx xxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx.

Xxxxx Xxx Xxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxxxxxx xxxxxx, xxxx xxx Xxx Xxxxxxxxxx xxxx xxxxx x xxxxxxxxx xxxxxx x Xxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxxxx Xxx Xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx x xx xxxxxx Xxxxx xx. Xxx xxxxxxxxx Xxxxxxxxx xxxxxxx Xxx xxxxx xxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx: Xxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xx Xxxxxx. Xxxxx xxxxxxx xxxxxx xxxxx xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxx Xxxxxxxxx xxxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxx Xxxx xxxx Xxxx xxxxxx xxxxxxxxxxxxxx xxxxxx xxxx, xxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx, xxx xx xxxxxxxxxxx, xxxxxxxx xx xxxxxxx xxxx xx xxxxxxxx. Xxx xxxxxxx xxxxxxxxx, xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxx xx xxxxx, Xxxxxxxxxx xxxxxxxxx xx xxxxxxxx xxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxx xx xxxxxxxxxxx. Xxxxxxxx: Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxx xxxxxxxxx xxxx xxxxxxxxxxx.

xx Xx xxxxx xxx Xxx xxxx xxxxxxxxx

Xxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxx xXxxxx x xxx xx.xxx Xxxx, Xxxxx x xxx xx.xxx Xxxx, Xxxxx x xxxxx xx.xxx Xxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx "Xxxxxxxxxxxxx xxx Xxxxxxxxxx" xxxxxxxx. Xxxxxx xxxxxxxx xx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx x xxx x x. Xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx, xxxxxx xxx XxX xxxx xxx x.x. Xxxxxxx xxxxxxxxxxxxxx. Xxxx xxx xxx xxxxxxx Xxxxxxxxxxx xxx xxx "Xxxxxxxxxxxx xxxxx Xxxxxxxxxx" xxxxxxxxxx.

Xxxxxxxx:

Xxxx Xxxxxxx xxx xxxxxxxxxxx, xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx.xxx XXX. Xxxx xxxxx Xxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx x.xxx XXX xxxxxxxx.

xx Xx xxxx xxxx Xxxx xxxx xxxxxxxxx

Xx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx xxx Xxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxx. Xxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xx xx Xxx. x Xxxx x XXxX xxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxx xxx xxx "xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx" xx. Xxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxx, xx xxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxx xxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx:

Xxx xxx Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxx x xxx xxx xx.xxx XXX xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxx xxxx xxxxxxx.

Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx x xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx x xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxx, xxx xxx xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx. Xx Xxxxxxxx xxxx xxxxx Xxxxxxxxxx xx xxxxx xxxxxxxx xxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx x xxx xxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx x xxxxxxx. Xxx xxxx Xxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx, xxxx xxx xxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx.

Xxxxxxxx:

Xxxxxxxx xxx x Xxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xx.xxx XXX. Xxx Xxxxxxxxxxxxxxxx xxxxxxxx x.xxx XXX.

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx XXXxXxxxxx xxx xx.x.xxxx xXX X xxxxxx x xxx xxxx xx xxx x.x.xxxx xx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxxxx xx Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxxx xxx x.x.xxxxx.

xxxxXx xxxxxxxxx Xxx Xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx

Xxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxxxxx xxx xxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx.

Zumutbare Belastung bei Krankheitskosten verfassungsgemäß

Xxxx Xxx xx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, x.X. Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx., xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xx. Xxxx xxx Xxx Xxxxxxxxxxxx, xxx Xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxx xxxxx. Xxx xxxxxxxx, xxxx xxxxx Xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxx "xxxxx xxx Xxxxx xxxxxx" xxx xxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx. Xx xxxx xxxxxxxx x x xxx x x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx.

Xxx Xxxxx xxx, xx xxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx xxxx Xxxx xxx Xxxxxxxxxxxxxxxx x xxx xxx xxxx xxxxxxxxxx xxxxxxx. Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxx, Xxxxxxxx, Xxxxxxx, Xxxxxxx xxx Xxxxxxx xxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx. "Xxxx xxxxxx Xxxxxxxxx xxxxxxx Xxxxx xxx xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx, xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx" xXXxxxXxXxxxxx xxx xx.x.xxxx, x XxX xxxxx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxx xxxxxxxxx Xxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxx xxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxxxxx, xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xXXXxXxxxxxx xxx x.x.xxxx, XX X xxxxx xxx XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

Xxxx Xxxxxxxxxx xxx XXX xxx xx xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx, xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxx xx xxxxxxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx x Xxxxxxx, xxx xxxxxxxxx Xxxxxxx xxx x Xxxxxxx xxx Xxxxxxxxxx.

XXXXXXXXX: Xxxxxxxx xxx xxx XXX xxxxxxxx xxx xxxxxx xxxxxx Xxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxx: Xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx. Xxxxxxxxxx xxxxxx xxxx xxx xxxx xxx xxxxxxxxxxxxxx xxx, xxxxxx xxx x xxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx x xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxxxx xxx Xxxxxxxxxxxxxx xxx XXX xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xXXxxxXxXxxxxxxxx xxx xx.xx.xxxx, x XxX xxxxxxx.

Xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx XxxxxxXxxxxxxxxxxx xxxxx Xxxx xxx xxx xxx XXX xxxxxxxx. Xx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxx. Xxx xxxxxx: Xx xxxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx xxx xxxx xx xxx Xxxxxx xxx xxx Xxxxxx xxxxxxx xxxxx, xxxx xxx xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx. Xxx xxx xxxx xxxxxxx Xxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxx x xxxx xxxx xxxxx xxx Xxxxxx x xxxxxxxxxx. Xxx Xxxxxxx xxxxxxxx xxxxxxx xxxx Xxxxxxxx x xxx xxxx xxxxxxxxxx xxxxxxxxxx. Xx xxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxx. Xxx XXX xxxxx xxxx xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx. Xxx xx xxxxxxxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxxxxx.

xxxxxxxx xxxxxx xxx Xxxxxxxxx xxx XXX xxx x.xx.xxxx xXX X xxxxxx: Xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx. Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx.

Xxxxxxx: Xxxxx xxx XXXxXxxxxxxxx xxx x.x.xxxx xXX X xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxx xxxx xxxx xxxxx, xx xxx XXxxxX xxx xxx Xxxxxxxxxxxx xxxxxxx xXx. x XxX xxxxxxxx Xxxxx: xx.x.xxxxx.xxxxxx

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxxx xxx xxx Xxx xxxxxx Xxxxxx xxxxxxxx xxxxxxx.

b) Bedeutung von Kapitalerträgen für die zumutbare Belastung

Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x. Xxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxx xxx Xxxx "Xxxxxxxxxxxxxxx". Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxxxxx xxxx xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx x xxxxxxxxxx.

Xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx:

• Xxxx Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, x.X. Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, xxxxxxx xxxxxx, xxxxxxx xxxx xxx xxxxxx xx xxxxxxxx xxxxxxxxx Xxxxxxxxx xxxx xxx "Xxxxxxxxxxxx xxx Xxxxxxxxxx", xxx xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxx xxxxxxxx xx xx Xxx. x XXxXx.
• Xxxx Xxx Xxxxxxx xx xxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxx xxx xx xx x xxx "Xxxxxxxxxxxxx xxx Xxxxxxxxxx" xxxxxxxxx. Xxx xxxxx xxxx x xxxxxxxxxxxxx xx Xxxxx Xxxxxxx x xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx xx xxx Xxx. x XXxXx.

XXXXXXX: Xxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxx, xxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxx Xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxx xxx xx Xxxxx Xxxxxxxx, xxxxxxx xx Xxxxx Xxxxxxx.

c) Berücksichtigung eines Behinderten-Pauschbetrages

Xxxxx Xxx xxxxxxxx Xxxxx Xxxx xxx Xxxxxxxxxxx xXxXx Xxxxxxxx xxx xxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxx, xxxxxx xxxx xxx Xxxxx, xx Xxx xxxxx xxx Xxxxxxxxxxxxxx Xxxx xxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxx xxxxxxx.

Xxxx xxxx xxxx xxxxxxxx Xxxxxxxx: Xxxxxxxx xxxxxx Xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xx Xxxxxxxx, xxxx Xxx xxxxxx Xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxx, xxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxx xX xx.x Xxx. x XXxX xxxxx.

Xxx xxxxxxxx: Xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxxxxxXxxxxxxxxxxx.

Besonderheit bei behinderten Kindern

Xxxx xxxxxxxxxx Xxxxxx xxxxx x xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxx x Xxxxxxxx xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx, xxxxxx Xxxxx xxxx xxxx xxx Xxxx xxx Xxxxxxxxxxx xxxxxxx. Xxxxx xxx Xxxx xxxxx xxxx xxxxxx Xxxxxxxx xxxxx, xxxxxxx xxx Xxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xxx xxxx xxxxxxxxxxx xxxxxx, x.x. xxxxxx xx Xxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx.

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxx, xxxx Xxx xxxx xxx Xxxx Xxxxxxxxxx xxxx xxxxx x xxxxxxxxx xxxxxx x Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xx Xxxxxxxx xxxxx.

Xxxx xxx Xxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxx xxxxxx, xxx xxx Xxxxx, xx xxx xxxx xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxxx xxxxxxx.

• Xxx Xxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxx xxx Xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxx xx, xxxx xx xxxx xxxx xxx "XxxxxxxxxXxxxxXxxxxxx": Xxxxxxxx Xxxxxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xx XXxX xX xx.x Xxx. x XXxX xxxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.
• XXXX xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xx xxxxxx Xxxx xxxxx xxx "XxxxxxxxxXxxxxXxxxxxx", xxxxxxx xxx "Xxxxxxxxxx xxxxxXxxxxxx" xxxx: Xxx Xxxxxx xxxxxxx xxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxx xxxxxx xxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx.

3. Wie außergewöhnliche Belastungen berücksichtigt werden

Xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx x xxxxxxxxxx xxx xxxxxxxxxxx Xxx x xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx, xxx xxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxx.

XXXXXXXXX: Xxxx Xxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxx xxxxx xx xxx Xxxx xxxxxxxxxx xxxxxxx xxxxxx, xx xxx Xxx xxx Xxxxxxxx xxxxxxxxx xxxxx. Xxx xxxx xxxx xxxx, xxxx Xxx xxxxxx xxxxx Xxxxxx xxxxxxxxx xxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxx xxxxxxxx xxxxx xxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxx xx xxx Xxxxxx xxx Xxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxx xx Xxxx xxx Xxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxx xxx x.X. xxxxx Xxxxxxxxx, Xxxxxxxxxx xxx. xx Xxxxxxx xxxxxxxxxx xxxx xxx. xxxxxxxxxx xxxxxx. Xxxxxx xxxx xxxx, xxxx Xxx xx xxxxxxxxx Xxxx xxxx Xxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxx xxxx xxx, xxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxx xxxxx xx xxxxx xxxxxx xx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx xxx xxxxxxx xxx. Xxx Xxxxxxxx xxx xxxxx xxxx xxxxx xxxxxxxx xxx Xxxxxxxx xxx xxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XXX X. xxxx.

Besonderheit bei Einzelveranlagung

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxx XXxXx, xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx.

• Xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxxxxxxx, xxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx, xxx xxx Xxxxxx xxxxxxx xxxxx. Xxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxxx.
• Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxxx xxxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxxxxx, xxx xxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx.

XXXXXXXXX: Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxx xxxxxx. Xxxxxx xxxxxxx xxx "xxxxxxxxxxxxxxxxxx" Xxxxxx xxx xxx "Xxxxxx Xxxxxxxxx" xxx Xxxxxxxxxxxxxxxx. Xxxxxx xxx xxxxxxx xxx xxx "xxxxxxxxxxx" Xxxxxx xxxxx xxxx xxxxxxxxxxxx. Xxx xxxxxx, xx xxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxx xxxxxxxx xxx. Xxxxxx xxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xx xxxxx xxxxx xxxx xxxxxxxx, xxx Xxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xx xxxxxxxxx.

• Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxx xxx xxx Xxxxxx x xxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxxx Xxxxxxxxxx xxx xx xxx Xxx. x Xxxx x XXxX xxx xxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxx xxxxxxx xxxxxxxxxxx Xxxxxx xxx xx xxx "Xxxxxx Xxxx" xxxxxxxxxxx.

XXXXXXXXX: Xxx xxx xxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxx xxx xxx Xxxxxx xxxx xxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxx: Xxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxx xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx: xxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx

Erstattungen von dritter Seite

Xx xxxx xxxxxxxxxxxxxxxxxx "Xxxxxxxxx" xxxx xx xxxx xxx xxxxxxx, xxxxxx Xxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxx xxxxxxxxx xxxxxx, x.X. xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx, xxx xxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx. Xxxx xxx xxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxxx xxx Xxx xxxxxxxxxx xxxxxxxx xxxx.

XXXXXXXXX: Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxx xxxxx xxx Xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxxxxx xxxxxxxx Xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxx xxxxxxxxxxx xxxxxxxx Xxx Xxxxxxxxx, xxx Xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxx Xxxxxx, xxx Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

4. Welche Bedeutung Vermögen bei außergewöhnlichen Belastungen hat

Xxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxxxxx xx xx XXxX xxxxx xx xxxxx xxxxxx xx, xxx xxxx xxx xxxxxx Xxxxxxxxx xxx. Xxx xxxxxxxxx Xxxxxxxxx xxxxxxx xxxx x.x. xxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx.

Xxx xxxxxx Xxxxxxxxx xxxxxx xxxxxx xxxx Xxxxx, xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxx xx xxx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx "xxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxxxx" xxx xxx Xxx. x Xxxx x XXxXx. Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx, xxx xx xxxxx xxxxxxxxxx. Xxxx xx xxxx xxxxxxxx xxxxxx, xxxx xx xxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx Xxx xxxxxx xxxxxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx. Xxxx xxxxx xxxxxxxxxxxxxx xx Xxxxxxxx, xxxx Xxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxx "xxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxxxx" xxx xxx Xxx. x Xxxx x XXxXx.

Xxxx Xxxxxxxxxx xxx XXX xxxxxx xx xxx XXxX xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xx xx XXxX xxxx Xxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxx xxxx, xxxx xxx xx xx xxx XXxX xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x"xxxxxxx Xxxxxxxxx"x xxxxx xxx xxx Xxxxxxxxxxxxxx xxx xx xx XXxX xxxxxxxxxx xxxxxx xxxxxxx. Xxx xxxxxxxx: Xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xx XXxX xxxxx xx xxxxx xxxxxx xx, xx xxx xxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxxx xxx xx.xxx XXX xxxxxxxx.

XXXXXXX: Xxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxx xxxxxx Xxxxxxxx xxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx XXXx. Xxx xxxxxxxxxxxxx Xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxx xx xxxxx Xxxxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxx xxxxxx xxxxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx xxx. Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx, xxxx xxxxx xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxxxxx xxxxxxxxx xxxxx xxxxx xx xxxxxxxxxxx "Xxxxxxxxxxx" xxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx. xxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxx xxx "Xxxxxxxxxxx", xx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxx, x.X. Xxxxxx xxxxx Xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx. "Xxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxx xxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxx xxxxxx, xx xx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx" xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxx.

Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx. Xxx xxxx Xxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx Xxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxx. xxxxxxxxxxx Xxx xxxx xxxxx Xxxxxxxxxxxx xxxxxx "xxxxxxxxxx" Xxxxxx, xxxx Xxxx Xxxxxxxxxxxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX, xxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xxXXxX xxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx xxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxx.

5. Keine Doppelförderung bei energetischer Sanierung

Xxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xx xxx XXxX xxxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxxxxx xxxx xxx x.x.xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx, xxxx

• xxx Xxxxxxxxxxxxxx,
• xxx Xxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxx,
• xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx,
• xxx Xxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx,
• xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx
• xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxx xxxxx xxxxxx xxx xxxx Xxxxx xxxx.

XXXX: Xxxx Xxxxxxxxxx xxxx xx xxx XXxX xxx xxxxxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxx, x.X. xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxx xxxxxxx xxxxx, xxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx xxx XXxXx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx XXxXx xx Xxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xx.X. XxXxXxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxx, xxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xx.X. Xxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx, Xxxxx, Xxxxx xxx.x xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx XXxXx xx Xxxxxxxx xxxxx, xxxxxx xxxx xxxx xxxxx xxxxxxxx xxxxxx, xx xxx Xxxxx xxxx xx xxx XXxX xxxxx xxx xxxxxxx Xxxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx XXxXx