Geschiedene: Unterhalt an den Ex-Ehegatten

Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxx xxx Xxxxxxx
Xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx

1. Wie Unterhaltsleistungen steuerlich berücksichtigt werden

Xxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxx xxxxxxx Xxx xxxxxxxxxx xxxxxxxx. Xx xxxxxxxxxxxxx xxx xxxxx, xx xxx XxxXxxxx xx Xxxxxxxxxxx xxxx xx Xxxxxxx xxxx.

a) Wenn der unterhaltsberechtigte Ex-Gatte in Deutschland lebt

Xxxx xxx xxxxxxxxxxxxxxxxxxxxx XxxXxxxx xx Xxxxxxxxxxx, xxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx:

• Xxx xxxxxxx Xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx xx.xxx XXX xxxxxxxx. Xxxxxx xxxx xxxx xxx XxxXxxxx xxxxx Xxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxxx xx xx Xxx. xx Xx. x XXxXx. Xxxx xxxx xxxxxxxx Xxx xxxxx Xxxxx x.
• Xxx xxxxxxx Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx XxxXxxxx xxxxxxx xxxxxx xxxxx xxxxx Xxxxxxxxxx xx xxxxx xxxx xxxx xx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxx xxxxxx Xxxxxxxxxx xxxx Xxxxx xxx xxx Xxx. x XXxXx. Xxxxxxx Xxxxxxxxxxxxx xxxxxxxx Xxxxx x.

Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xx xxx xxxxx xxxxxxxx, Xxxxxxxxx xxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxx xxx xx.xxx XXX xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx x xxx xxxx xxxxx xxx Xxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxx xxx Xxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

b) Wenn der unterhaltsberechtigte Ex-Gatte im Ausland lebt

Xxxx xxx XxxXxxxx xx Xxxxxxx xxx xxx xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx Xxx xxxxxxxx Xxxxxx xxxxxxxxxxxxx:

Ihr Ex-Gatte lebt in einem EU-/EWR-Staat

Xxxxxxxxxxxxx, Xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx XXxxXXXxXxxxxxxxxxxxxxx, xxxx xxxx Xxx xxx xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxx xx Xxxxxxxxxxx: Xxx xxxxxxx xxxx Xxxx Xxxxxxxxxxxxxxxxxxxx xx xxx XxxXxxxxx xxxxxxxx

• xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx xx.xxx XXX xxxxxx Xxxxx xx
• xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxx xx.

XXXXXXX: Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxx Xxx Xxxxx Xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx xxx xxx xx Xxx. x Xx. x XXxXx.

Xxx Xxxxxxx xxxx xx, xxxxx xxx XxxXxxxx xxxxxxxxxxxxxxxxxxx xxxx: Xx xxxxxx Xxxx xxxx xxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx xxxx. Xxx xxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx. Xx xxxxxx xxxxxxx xxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxx xxx xxxxx Xxxxxxxx xx Xxxxxxxx xxx XXxXxxxx xxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxxx xxxxxx XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxx, XXXxXX xxxx X. xxxxx.

Xxxxx xxxx Xxx Xxxxx Xxxxxxxx xx Xxxxxxx xxxxx, xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxxx Xxx Xxxx Xxxxxxxxxx xx xxxxxxxxxx xx x xx Xxxxxxxxxxx xxxxxxxx xxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxx xxxx xx x Xxx. x XXxXx. Xxxxxx Xxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx xx Xxx. x XXxXx.

Ihr Ex-Gatte wohnt in einem Nicht-EU-Staat

Xx xxxxxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxxx x xxxxxxxxxxxxx, Xxx xxxxxx xx Xxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxx xx.

Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx, xxxx xxx XxxXxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx.

XXXXXXXXX: Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx xxx Xxxx, xxxx xxx XXX xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxx xxxx xx xxxxxxx xx xxx XXX xxx Xxxxxx, Xxxxxxxxx, xxx XXX xxx xxx Xxxxxxx xX xx.x XXxXx.

Xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxx xxx xxx XXX XxxxxxxxxxXxxx xxxxxxxxxxx, xx xx xx Xxxxx xxx xxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx. Xxx Xxxxxxx xxx xx.x.xxxx xxxxxx: "Xxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxx xx xxx xxxxxxxxxxxx xxx. xxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxx xx xxx Xxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxx xxxxxxxxx Xxxxxxx xxxx. xxxx Xxx. xx XXX XXXxXXX xxx xx xx Xxx. x X. x XxxxXxxXXXXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxx. xx xx Xxx. x X. x XxxxXxxXXXX.xxxxxxXx xxxxxxxxxxx Xxxx xxxx, ......, xxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxx xxx XXX xxxxx xxxx xx xx Xx. xx XXxX xxxxxxxxx xxxx, xxxx xxx Xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx, xxx. XXX, Xxxxxx xxx xx.xx.xxxx xXXxXx XX xxxx, xxxxx."

2. Unterhaltsabzug als außergewöhnliche Belastung

Xx xxx xxxxxxxxxxx xxxx xxxxxxxx xxxxxxx Xxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx, xxxx XXXx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx Xxx xxxxxxxxx xxx xxx Xxx. x XXxXx.

XXXXXXXXX: Xxxxx Xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx XxxXxxxxx xxxxxx, xxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxx. Xxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xx xxxxx XxxxxxXxxxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxx xxxx xxxxxxxxxx xxx Xxxxxxx Xxxxxxxx: Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx

• xx xxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx XxxXxxxxx, xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xx Xxxx xxxxxxxxxxxx.
• xx xxx Xxxxxxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx xxxx, xxxx xxxx Xxxxxxxxx xxxxxxxxx xxxx.
• xx xxx, xxxx xxxx xxxx Xxxxxxx, xxxx xxx XxxXxxxx xx xxxxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx. Xxxxxx Xxxxxxx xxxx xxxxxxxx, xxxxx Xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxx.

Xxx Xxxxxxx xxx xxxxxx Xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxxx xxxxx xxxx. Xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

XXXXXXX: Xx Xxxx xxx Xxxxxxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxx xxxxxxxx x xxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx. Xxxx xx xxxxxx Xxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxxx xxxxxxxxx xxx Xxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xx xxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxx xxxxxx xxxx xxxxxxxxxx xxx XxxXxxxx xxxxxx xxx Xxxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxx xxxx xxxxxxxxx. Xxxxxx xxxxx xxx XXX Xxxxxxxxx xXXX Xxxxxxxxx xxx x.xx.xxxx, XX xxxx X. xxxx:

Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx XxxXxxxxx xxxxxxxxxx. Xx xxxxxx xxxx xxxxxxxxx "Xxxxxxxxxxxx xxxx xx xx XX" xxx, xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XX xx. Xxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxx xxxx, xxxxxxx xxxx x xxxx xx xxxxxxxxx xxx x Xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx: Xxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx.

3. Unterhaltsabzug als Sonderausgaben

Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx Xxxxxxxxx xxxxxxx x xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx x xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxXx.

XXXXXXXXX: Xxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxxxx Xxxx xxxxxxxxx. Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx: Xxxxx Xxx Xxxxxxxxx xx xxxxxxx Xxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx.

Xxxxx Xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx XxxXxxxxx xxxxxx x xxxxxxxx xx xxx XxxXxxxxx xxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxx Xxxxxxxxxxxxxxxxxxx xxxxx x, xxxxxxx Xxxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx:

• Xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx.xxx XXX xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. xx Xx. x XXxXx.
• Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx xx xx Xx. xx XXxX xxxxxxxxxx.
  Xx Xxxxxxxx xxxx xxxx xx xxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxx "xxxxxx" Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.

XXXXXXXXX: Xx xxx xxxx Xxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xx.xxx XXX xxxxxx xxxx xxxxxxxxxxxx xxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xx Xxxxxxx Xxxxxxxx: Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxx.

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx, xxxx

• xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx, xxx xxxx xxxxx Xxxx xxxx Xxxx, xxx
• xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxx Xxxxx xx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx, xxxx xx xxx Xxxxxx, xxx Xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. xx XXxX xxxxxxxxxx xxxx. Xxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxx Xxxxx xx.

a) Der Antrag des Unterhaltszahlers

Xxxx xxx Xxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxx xxxxx Xxxxxx xxxxxxx. Xxxxxx Xxxxxx xxxxxxx xxxxx Xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx, xxx "Xxxxxx X" xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx "Xxxxxx X" xxx xxxx xxxxx Xxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx Xxxx xxxxxxxxxxxx xxx xxxxxxxxx.

Xxx xxx Xxxxxx xxxx xxxxxx xxxx Xxxxxxxxx xxxxxxxx, xxx xx xxxxx xxxx xxxxxxxx, xxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xx xxx xxxx xxxxxxxxx, xxx Xxxxxx x xxx Xxxxxx xx xxx Xxxxxxxxx x xxx xxxxx xxxxxxxxxx Xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxx xxxxxxxxxx. Xxx Xxxxx xxxxxxxx xxxx xxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxx xxxxx Xxxxxxxxxxxx xxxxxxx Xxx xxx xxxx Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx XxxXxxxxx xx xxxxx xxxxxxxx Xxxxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxx Xxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xx.xxx XXX, xx xxx xxxx xxxxxxxx. Xxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XX xxxxxxxxx. Xxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xx xxxxxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxx xx xxx "Xxxxxx X" xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxxxxxx: Xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxx. Xxxxx xxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxx xxx xxxxxxxxx Xxxx, xxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxx, xxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxx, x. X. xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xx xxxxx xxx xxxxxxxxxx xxxxxxxxxx xxx. Xxx xxxxxxx xxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx.

Xx xxx Xxxxxxxxxxxxx xxxxxxxx XxxXxxxxxxx xxxxxxx xxxxxxxx xxx, xxxxxxx xx xxxx xxx Xxxxxxxxxx xxxxxxxx xxxx xxxx Xxxx. Xx xxxxx xx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxxxxxxxxxxxx xxxxxxxx xxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxx xxx xxxxxx xxx "Xxxxxx X" xxxxxxxxxx. Xxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XX xxxxxxxxx. Xxxx xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx.

Xxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxx xxx "Xxxxxx X" xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xx xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxx, xxx Xxxxxx xxxxxxxxxxx xx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxx xxx xxxx xxx xxxx xxxxxxxx, xxxx Xxx xx xxxxxx Xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxx. Xxxxx Xxx xxx Xxxxxxxxx xxx xxxxxxxxxx, xxxx xxxxx xxxxxxx xxxxx, xxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

b) Veranlagung und Realsplitting

Xxxx xxx Xxxx xxx Xxxxxxxx, xx xxx Xxx xx xxxxxxxxxx xxxxx Xxx xxx Xxxxx XxxxxXxxxxxxxx Xxxxx xxx Xxxx xxxxxxx xxxxx, xxxxx Xxx xxxxxxxxx xxx Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx:

• Xxxxxxxxxxx Xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxx. Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxx xxxxx xxxxxxx xxxxxxxx xxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xx XXxXx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxx Xxxxxxxx xx xxxxxxxx Xxx xxxxxxxxx, xxxxxxx xxx xxxx xxxxxxxx xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx.
• Xxxxxxx Xxx xxx Xxx XxxxxXxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx: xxxxxxxxx Xxxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx Xxx xx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxx, xxx Xxxxxxxxxxxxxx xxxxxxxx, xxx Xxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxx. Xxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xxx Xxx. x XXxX xxx xxxxxxxx xxxxx xxxxxxxx.

Xxxx xxx Xxxx xxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxx xx XXxXx. Xxxx xxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xx Xxxxxxxx xxx xx XXxXx. Xxxx xxxxx xxxxxxx Xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX.

Xxxxxxx Xxxxxxxxxxxxxxxxxxx: Xxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxxxx Xxxx xxxxxx xx xxx xxxxxxxxx Xxxxxxx xxxxxxxx xxxxx xxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxx xxxxxxxx. Xxxx xxxxxx xxxxxxx xxxx Xxxxx xxx xxx xxxx Xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx, XXxXX xxxx X. xxx.
Xxxx xxx Xxxxxxxxxxxxxxxxxxx: Xxxxxxxx xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxx Xxx xxxxxx xxxxxxxx xxx xxx xxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx Xxx xxxxxxxx Xxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx XxxXxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxx xxxxxx xxxxxxxx, xxxxxxxx Xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx XXXx.

c) Sonderausgabenabzug für Erben nicht möglich

Xxx xxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx XXXx. Xxxx xxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxxxxx xxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xx xxxxxxxxxx.

4. Die Zustimmung des Unterhaltsempfängers

Xxxxx Xxx Xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxxxxxxxx Xxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx! xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxxx.

XXXXXXX: Xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxx xx. Xx xxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx xxx xx xxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxx xxx "Xxxxxx X", xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxx. Xxxxx xxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxx

• xxx Xxxxxx xxx Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx.
• xxx Xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx "xxx Xxxxxx xxxx" xxxxxx xxx Xxxxx xxxx!x xxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxx xxx xxx xxx xxx xxx Xxxxxx xxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx xxxx.
• xxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxx xx xxxxxxxxxx xxxx, xxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxx xx xxx "Xxxxxx X" xxxxx, xx xxxxxxx xxxx xxxx xxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx. Xxxx xxxxx xxx xxxxx xxxx xx Xxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX XX xxxxxx, XXX xxxx X. xxx.

Xxxxxxxx:
Xxxx Xxxxxxx xxx xxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx. Xxxxxxxxxxxx xxx xxx xxxx xxx xxx XXX xxxxxxxx. Xxxxxxxxxx xxx xxx XxxXxxxx xx xxx "Xxxxxx X" xx.xxx XXX xxxxxxxxxxx xxx xxxxxxx xxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx.
Xxxx Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxx xxxx xxx Xxxxxx X xxxxx xx xxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxx xxxxxxx xx xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxx, xxxx xxx xxx x.xxx XXX Xxxxxxxxx xxxxxxxx xxx xxx xxxxxx xxxx Xxxxxxxxxx xxxxxxx.

Xxxxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxx "xxx Xxxxxx xxxx" xxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxx. Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxxx Xxxxxxxxxx xxx xx xxxxx Xxxxxxxx xxxx Xxx XxxxxxxXxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx. XXXX xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx:

• Xxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xx xxxx xxxxxx Xxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxx. Xx xxx xxxx xxxxx xxxxxxxx, xxxx xxx Xxxxx xx xxx Xxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxx Xxxxxx xxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxx xxxxxxxxxx xxxx.
• Xxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxx xxxx xxxx xxxxxxxxx Xxxxxxxx xx xxxxxx Xxxxx. Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxx xxxxxxxxxxxxx.

XXXXXXXXX: Xx xxx "Xxxxxx X" xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxx "xxx Xxxxxx xxxx" xxxxxx xxx Xxxxx xxxx!x xx xxxxxxxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx, xxxxx xx xxxx xxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxx, xxxx xxxx xxxxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xXXX Xxxxx xxx x.xx.xxxx, xx XX xxxxxxx.

Xxx Xxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxx, xxxxxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XX xxxxxxxxx x xxx xxxx xxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxx, XXxXx. xxxx XX X. xxxx.

a) Widerruf der erteilten Zustimmung

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxx x xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx x xxxxx xxxxx Xxxx xxxx Xxxx xxxxxxxxx xxxxxx. Xxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxx xxxx, xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxx.

Xxxxxxxx xxxxxxxxxx xxxxxxx Xxxxxxxxxx Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx XxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxxxxx xxxx x xx xxxx xxxx Xxxxxxxxxxxx xxx XXX x xxxx xxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxxxx. Xxx Xxxxxxxx xxxxxx xxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx xxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxx Xxxxx xxxx xxxxxxxxxxx xxxxxx. Xxxx xxx xxxxxx xxx Xxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

b) Ist der Unterhaltsempfänger zur Zustimmung verpflichtet?

Xxxxx Xxxxx xxxx xxxxx xxxxxx xxxxxxxx, xxx xxx Xxxxxxx xxxxxx xxxx: Xx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxx xxx, xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx Xxxxxxxx, xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXx XX xxxxx, XXX xxxx X. xxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx "Xxxxxxxxxxx xxx Xxx" xxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxx Xxxxx xxxx Xxxxxxxxxxxx xx xxxxxxxxxx, xxxxxx xxxx xxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxx xxx. Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxx xxx Xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXX xXXXxXxxxxx xxx xx.x.xxxx, XXX XX xxxxxx, XXX xxxx X. xxx.

Xxx "Xx" xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx x xxx xxxx xxx xxx Xxxxxxxxxxxxxxx x xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxx xxxxx Xxxxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xxxx Xxxxxx. Xxxx xxxxxxxxx Xxxxxxxx xxxxx xxxxxxx xxxxx xxx xxxxxx, xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxxx.

Xx Xxxx xxxxx Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxx xxx xX xx.x XXxX "Xxxxxxxxxx"x. Xxx Xxxxxxxxxx xxxx xxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXX: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx, xxxxxxx Xxx xxxxxx xxxxx xxxxxxxxxx xxxxxxxx x xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

c) Ausgleich steuerlicher und außersteuerlicher Nachteile

Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxx xxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

Xxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxx:

• Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx. xxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx.
  Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx xxx xxx xxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx x xx Xxxx xxx Xxxxxxxxxxxx xxxx xx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx x xxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX XX xxxxxxx.
• Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx: Xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x XXX Xx. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx XXX xxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, xx XX xxxxx.
• Xxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxx, xxx xx xxx Xxxxxxxxx xxxxxxxxx xxxx: x. X. Xxxxxxxxxxxxxxxxxx, XxxxxxxxxxxxxXxxxxxxxxx, Xxxxxxxx, XXxxxX, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx.
• Xxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx.
• Xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXx XX xxxxx, XXX xxxx X. xxxx XXX Xxxx xxx xx.x.xxxx, XX xxxxx, XxxXX xxxx X. xxxx.

XXXXXXXXX: Xxx xxxxxxxxx Xxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxx xxxxxxxxx xxxxxxx Xxxxx Xxxxxxx: Xxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx, xxxx xx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx Xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXx XX xxxxx, XXX xxxx X. xxxx.

XXXXXXX: Xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxxx x xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx, xxxx xx xxxxx Xxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Xxx Xxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx x xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx x xxx Xxxxxxxx xxxxxxx Xxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxx xxx Xxxx xxxxxxxxxxxxxxx Xxxx xxxx xx xxxxx Xxx. x XXX xxxxx xxxx xxxxxxxx xxxxxx xxxx, xxxx xxxxx Xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxx xxxxxx xxxxx xxxxx xx, xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxx xxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX XX xxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx Xxx xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx Xx. xx XXxX xxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX XX xxxxxxx.

Xxxxxx Xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxx, xxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx XxxXxxxxx xxx xxx xxx xxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxx xxxxx xxxxx xxx Xxxxxxxxxxxx X xxx xxxxx xxxx xxx Xxxxxxxxxxxx XXX xxxxxxxx xxxxxx xXXxxxXxXxxxxx xxx x.xx.xxxx, x XxX xxxxxx xxx x XxX xxxxxxxx.

XXXXXXX: Xxxx xxx xxx xxxxxxxxx Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxx xxx xxxxxxxxxx x xxxx xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx x Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxx xxxxx Xxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxxx Xxxxxxxxx xxxxxxxx, xxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxxxx xxxxxxxxxxxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX XX xxxxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. xx XXxX xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

5. Die "Anlage U" zur Einkommensteuererklärung

Xxx "Xxxxxx X" xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxx xxxxxxxxxx xxx Xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx Xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxx Xxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxx:

Abschnitt A

Xxxx xxxxxxxxxx Xxx x xxx Xxxxxxxxxxxxxxxxxxxx x xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx.

• Xxxxxxxxx xxxx: Xxxx, Xxxxxxxxx, Xxxxxxxxxxxx xxx xxx Xxxxxx xx Xxxx xxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx.
• Xxxxxxxxx xxxxxxxxxxx Xxx, xxxx xx xxx xxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxx xxxx.
• Xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxxxxxxxxxxx xxx xxxx x xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx x xxxxx xxx xxx Xxxxxxxx.

XXXXXXXXX: Xxx "Xxxxxx X" xxxxx xxxx xxxx, xxxx xxx xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xXXXxXXx xxxxxxxxx xx xxxxxx.

Abschnitt B

Xx Xxxxxxxxx X xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxxx Xxxxxxxxx xxxxxxxx

• Xxxx, Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx.
• xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxx "xxx Xxxxxx xxxx" xxxxxx xxx Xxxxx xxxx!x xx xxxxxxxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx, xxxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxx xxx xxx xxx xxx xxx Xxxxxx xxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx xxxx.
• xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxx xx xxxxxxxxxx xxxx, xxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxx xxxx xxxxx x xxx xxx Xxxxxx x xxxxxxxxx xxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxx Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxx xxxxx, xxxxxx Xxx xx Xxxxxxxxx X xx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx.

6. Was alles zum Unterhalt zählt

Xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxx xxxxxxxx xxxx. Xx xxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx, xxxxxx xxxxx Xxxxx. Xx xxx xxxxxxxxxxx, xx Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxx. Xxxx xxx xx xxxx Xxxxxxxxx, xx xx xxxx xx xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx xX xx.x XXxXx.

XXXXXXX: Xxxxx xxx Xxxxxxxxx xxxxxx xxxxx Xxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx, xx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

Xxx Xxxxxxxxxxxxxx xxxxxxxxx:

• Xxxxxxxxxxxx, xxxx, xx xxxxxxx xxxx xxxxxxxx, xx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx.
• Xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxxxxxxxxxx xxxxx xxx x.xx.xxxx, XX xxxx X. xxxxx. Xxxx xxxxxxx x.x. xxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx, XXXxXX xxxx X. xxxx.
• Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxxx.
• Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xXxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxx.
• Xxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx XxxXxxxxx xXXX XxxxxxxxxxXxxxxxxx, x XX xxxxxx.
• Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxx Xxx. x XXX xxxx xxxxx Xxxxxxxxxxxx xxx XxxXxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxx, xxx xxxxxxx Xxxxxxxxx, xxx xxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxx Xxxxxx xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxxx.
• xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx. Xxxxx Xxxxxx xxxxxxx xx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XxxXX xxxx X. xxxx.
• Xxx xxxx: Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxx.
  
  

XXXXXXXXX: Xxxxx Xxx xx xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx XxxXxxxxx xxxxxx x xxxxxxxx xx xxx XxxXxxxxx xxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxx Xxxxxxxxxxxxxxxxxxx xxxxx x, xxxxxxx Xxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx. Xxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx.xxx XXX xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.

Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx:

• Xxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxx xxx XxxXxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxx xx xxxx xxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxxxx "Xxxxxx xxx Xxxxxxxxxx" xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
• Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xx xxxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxx xxxxx "xx xxx xxxxxxxxxxxx Xxxxxxxxx" xxxxxxxx, xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxxxx xxxxxxxx xxx. Xxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.
  Xxxx Xxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx XxxXxxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxx xxx Xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx: "Xx Xxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xx xxxxxx, xxxxxx xxxx Xxxxxxxxx xxxxx xxx xxx Xxxxx xx xxxxxxxx xxx" xxx xxxx Xxx. x XXXx. Xxxx xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx.

a) Überlassung einer Wohnung an den Ex-Gatten

Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxx xxx Xxxx xxx xxx XxxXxxxxxxxx xxxxxxxxxxxxx Xxxxxxx. Xxxx Xxx xxxxx Xxxxx xxxxxxxxx, xxxxxxx xx xxxx xxxxxxxxx xx xxxx "xxxxxxxxxxxxxx xxxxxxxxxxxx". xxxxxxxxxxx Xxx xxx XxxXxxxxx xxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx xxxxxxx Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx Xxx xxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx:

• Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx. Xxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxx XxxXxxxx Xxxxxxxxxxxxxx, xxxxxxx Xxx xxx xxx Xxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx.
• Xxxxxxxxxxxxxxxxxxx Xxxxxx, xxx xxxxx xxx Xxxxxxx xxxxxxxxxx xxxx, x. X. xxxx Xxxxxxx, Xxxxx, Xxxxxx, Xxxxxxxx, Xxxxxxxxxxx.
• Xxxxxxxxxxxxxxxxxxxxxx Xxxxxx, x. X. Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx xxx xxx xxx XxxXxxxxx xxxxxxxxxxxx Xxxx, xxxxxx Xxx xxx Xxxxxx xxxxxxxxxxx xxxxx.
  xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

XXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxx xxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxx, xx Xxx xxx XxxXxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxx xxx xx xxxx xxxxxx xxxx Xxxxxxx xxxxxxxx xxxx xx xxxx Xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx XxxXxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxx xXxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX: Xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxxx.

b) Vermietung einer Wohnung an den Ex-Gatten

Xxx xxxxxxx xxx Xxxxxxx xxx. Xxxxx Xxxxxxxxxxxxxxxxxx xxx XxxXxxxxxxxx xxxx xxxxxxxxxxx, xxxxx Xxx xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx, "xxxx xxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx, xxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx, xxx xxxxxxxx Xxxxxxx xxxxxxx xxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxx xxxx xxxx xxxx xxxx Xxxxxxxxx xxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxx Xxxxx xxx xxx xxx Xxxxxxxxx xxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XX. "Xxx Xxxxx, Xxxxxxx xx xxxxxx, xxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxxxx Xxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx, xxx xx Xxxxxxxxxxx xxxx Xxxxx xxxxx Xxxxxxxxxxxxxx, x. X. Xxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, xx xxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxx.

XXXXXXXXX: Xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxxxx xxxx xxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xx xxxxxx Xxxx xxxxxxx Xxx xxx Xxxxxxxx xxx Xxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxx Xxx xxxxxxxxxxx xxxxx, xxx Xxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxxxxxxx xxxxxx xxxxx.

c) Schuldentilgung, Übernahme von Verbindlichkeiten

Xxxxxxx xxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxx xxxxxxx xxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxx xxx xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xx xxxx xx xxxxx Xxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxx xxxx "xxxxxxxxxxxxxx xxxxxx xxxx xxxxx x xxxxxxxxx x Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxx xxx xxxxxx Xxxxxxxx xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx" xXXX Xxxxxxxxxxx xxx xx.x.xxxx, x XX xxxxx, XxxXX xxxx X. xxxxx.

Xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxx, xxx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxx, xxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXxXX xxxx X. xxxx.

XXXXXXXXX: Xxxx xxxxxxxxxxx Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx XxxXxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

Xxxxxxxxxxxx xxxxx xx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxx. xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxx xxxxxxxxxxx xxxx. Xx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx:

• Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx Xxxxx xxx, xx xx xxxxxx xx xxxxx XxxXxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxx xxxx xxxx xxxxxx, xxxx xx xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxx. Xxx xxx Xxxxxxxxxxxxx xxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.
• Xxxxx xxxxxxx xxxx xxxx, xxxx xxx XxxXxxx xxx Xxxxxxxxxx xxxxx Xxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxx xxxx xx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxx XxxXxxxxx xxxxxxx x xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX: Xx xxxxxx Xxxx xxx xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx x xxxxxxxx xxx xx.xxx XXX x xx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxx xxx xxxx xx Xxxxxxxxxxxxxx xxxx xx xx XXxX. Xxx xxx Xxx xxx Xxxxxxxxxxxx xxxxx xx xxxxx xxxxx xx.

7. Versteuerung beim Unterhaltsempfänger

Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx, "xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. xx XXxX xxxxxxxx xxxx" xxx xx Xx. xx XXxXx.

Xxxxxxxxx xxxx xxx Xxxxxxxxx xx xxx Xxxxxx XX xx xxx Xxxxx "Xxxxxxxxxxxxxxxxxxxx, xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx".

XXXXXXXXX: Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxxxxxxx xxxxxx, x. X. Xxxxxxxxxxxxx. Xxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxx xxxxx xxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX. Xxxxx Xxx xx xxx "Xxxxxx XX" xxx Xxxxxxxxxxxxxxxxxxxx xx, xxx xxxx Xxx xxxxxxxx xxxxx, xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx XxxXxxxxx xxxx xxx Xxxxxx. Xxxx xxxxx xxxx xxxxx xxxxxxxxxxxxxxx!

Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx, xxxx xx xxxxxxxxxxxx xxxx Xxxxxxx xxxxxx xx xxxxxx xxxx, xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxx xx. Xxxxx Xxx xxxxxxxx xxxxx xxxx xxx xxxxxxx xxxxxx Xxxxxxxxxx xxxxx, xxxxxx xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxx xxxx Xxxxxx xx.

Xxxxxxxx:
Xxxx Xxxxxxxxx xxx xxxxxxxxxx xxx xxx xxx xxxxx XxxXxxxxxx xx.xxx XXX Xxxxxxxxx xxxxxxxx. Xxxxxx Xxxxxxxxxx xxx xxx xxxxx. Xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxx xxx xxx x.xxx XXX xxxxxxx.

a) Versteuerung beim Empfänger auch ohne Steuervorteil beim Geber?

Xxxxxxxxxxx xxx xxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxx XxxXxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. xx Xx. x XXxXx. Xx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx, "xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. xx XXxX xxxxxxxx xxxx" xxx xx Xx. xx XXxXx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx xxxx, xxxx xxxxx xxxx xxxx Xxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx xxxxx xx xxx xxxxx Xxxxxxxxx xxxx xxx Xxxxxx.

Xxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxx xxx xxxx xxxx Xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx. "Xxxxx xx xxxx Xxxxx xx xxxxx Xxxxxxxxxxx, xx xxxxxxx xxxx xxxx Xxxxx xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxx" xXX Xxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx XX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx XX Xxxxxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

XXXX xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx x xxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxx xxxx xxx xx xxx Xxxxx, xxxx xxx xx xx xxx "Xxxxxx X" xxxxxxxxxxxxxx xxx. Xx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx. Xxxx Xxxxxxxxx xxx, xx xxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx. "Xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxx xxx xxxxxxxxxxx Xxxxxxxx" xXXXxXxxxxx xxx x.xx.xxxx, X X xxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxx: Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xx xxxx xxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx, xxxx xxxx xx xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxxx xxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx!

Xx xxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx.

• Xxxx xxx Xxxxx xxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxxx. "Xxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xx. xx XXxX xxxxx xxx" xXXX Xxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx.
  Xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xx xxx "Xxxxxx X" xxxxx Xxxxxx xxx xx.xxx XXX xxxxxxxxxx, xxx Xxxxx xxxx xx.xxx XXX xxxxxxx xxx xxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxx xxxx xxx x.xxx XXX xx xxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxxxx, xxxx xxxxx xxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx, xxxxx xxx Xxxxxx xxxxxxxxx xxxxxx xxx, xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx Xxxxxx xxxxxxx. Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XX xxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx XX Xxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx XX Xxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxx:

• Xxx xxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx Xxxxxxxx xxxxxx xxxx, xxxx xx xx Xxxxxxx xxxx xxx xxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx Xxxxx Xxxxx xxx xxx XXX xx Xxxxx Xxxxx xxxxxxxx: Xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxxx. Xxxx xxxx xxxxx xxxxxx xxxxx xx.
• Xxx xxxx, xxxx xxxXxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxx xx xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx xxxxx Xx xxxxxx Xxxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xx x xxx xxxxxxx xxx Xxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxxx xxxxxx XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx.
• Xxx xxxx, xxxx xxxXxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxx xx xxxxx XxxxxxXXxXxxxx xxxx xxx xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx Xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxx Xxxxxxxx xxxxxxxxxx xxxx xx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx, xx xx xxx XXX xxx Xxxxxx, Xxxxxxxxx, xxx XXX xxx xxx Xxxxxxx xX xx.x XXxXx.
• Xxx xxxx, xxxx xxxXxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxx xxxx, xxxx xx xxxx xxx xx.xxx XXX xx Xxxxxxxxx xxxxxxxx Xxxx xx xxxxxx Xxxx xxxxxx xxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx: Xx xxx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx xxxxx xxxxxxxxxx.

b) Wenn der Unterhaltszahler im Ausland lebt

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

Xxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xx xxxxxx Xxxxx xxx "xxxxxxxxxxxxxx Xxxxxxx" xxxx xx xx Xx. x XXxX xxxxxxxxxx.

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

Xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxx xxx xxx XXX XxxxxxxxxxXxxx xxxxxxxxxxx, xx xx xx Xxxxx xxx xxx Xxxxxxx Xxxxxxxxxxxxxx xxxx. Xxx Xxxxxxx xxx xx.x.xxxx xxxxxx: "Xxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxx xx xxx xxxxxxxxxxxx xxx. xxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxx xx xxx Xxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxx xxxxxxxxx Xxxxxxx xxxx. xxxx Xxx. xx XXX XXXxXXX xxx xx xx Xxx. x X. x XxxxXxxXXXXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxx. xx xx Xxx. x X. x XxxxXxxXXXX.xxxxxxXx xxxxxxxxxxx Xxxx xxxx, ....., xxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxx xxx XXX xxxxx xxxx xx xx Xx. xx XXxX xxxxxxxxx xxxx, xxxx xxx Xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx, xxx. XXX, Xxxxxx xxx xx.xx.xxxx xXXxXx XX xxxx, xxxxx.xxxxxx

c) Wenn der Unterhaltszahler die Steuer des Empfängers nicht erstattet

Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx "Xxxxxx X" xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxx xxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxx xxx. Xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx, xxxx xx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxx

Xxx XX XxxxxxXxxxxxxxxxxx xxx xxxx Xxxxxxxxx xxxxxxxxxxx: Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx, xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx xxx xxx xxx xxxxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxx, xxx xxx Xxxxxx xxxxx xx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx.

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

8. AKTUELL: Prozesskosten um Unterhalt nicht als Werbungskosten abziehbar

Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xx.xx.xxxx xX X xxxxx xxxxxxxxxxx xxx xxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xXxxxxx xxx x.xx.xxxx, x X xxxxxx Xx.

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

Xxx XXX xxx xxxxxxx xxxxx xxx Xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxx Xxxxx xx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx, xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxx xXxxxxx: Xxxxxxxxxxxxxxxx xxx XXX xxx xx.x.xxxxx. Xxxxxxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx Xxxxxx xxxxx, xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxx xx xxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxx xxx xxxx xxxxxx xxx Xxxx.