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1. Veranlagung bei der Einkommensteuer
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Xxxxx xxx Xxxxxxxxx xxxxxx xx Xxxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx, xxxxx Xxx xxxx xxxxxx Xxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx xxxxx xxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxxx xxxxxx, xxxxxxx xxxx xxx xxxxxx Xxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx. Xxxx xxxx xxxxxxx xxxx xxx xxxxx x xxxxxxxxxxx x Xxx xxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxx xxxxxxxxxxx, xxxxx xxxxxx xxxxxxxxxxxx XxxXxxxxxx xxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx xxxxxx: Xxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XXxXx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx
Veranlagung im Trennungsjahr: Rache des Ex-Partners nicht erlaubt
Xxxxx Xxxxxxxxx xxx xx xxxx xxx xxxxx, xxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx XXX xxx xxx xxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx X xxxxxx. Xx xxxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx XX x XX xxx Xxxx xxxxx. Xxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxx xxxxx Xxxxx xxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx.
Xxx xxxxx xx xxxxx xxxxxx xxx, xxxx xx Xxxx xxx Xxxxxxxx xxx xxxx XxxXxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxx xxx. xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxxxx xxx xxx xxxxxx XxxXxxxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxxx Xxxxx xxxx xxx xxxx xxx xxxxxx: Xxxxxxxx xx xxxx XxxXxxxxxx xx.X. xxx Xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx: x.xxx XXXx, xxxx xxx xxxxxx XxxXxxxxxx xx.X. xxx Xxxxx xxxxxxxxxx xxxxxxxxxx xx.xxx XXXx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxx xxxxxxx xxx xxx XXXx. Xxxx xxxx xxxx xxxx xxxxx XxxXxxxxxx xxx Xxxxx xxxxxxx: Xxxx xxx xxxxxx XxxXxxxxxx xxx xxxxx Xxxxx xxxxx Xxxxx xxxxxxx
Xxxx, xxxx xx xxxxx! Xx xxx x xx xxx Xxxxxxxxxxxxxxxxx x xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxx xxx Xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx XXX x X xxxxxxxx xxxxx, xx xxxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xx xxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxx XX x XX xxx Xxxx xxxxxxx xxxxx. Xxxxxxx xxxx xxx Xxxxxxx "xxxxxxxxxxxxxx xxxx xxxxx xxxxx xxx Xxxxxxxxxx xxx Xxx xxx Xxxxxxxxxx, xxx xxx xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx X xx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx, xxx Xxxxxxx xxxxxxx xxxxxxxxx". Xxx xxxxxxx xxxxxx xxx Xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX XX xxxxxxx.
XXXXXXX xxx xxxxx xx Xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxx xxx xxxxxxx Xxxxxxxxxxxx X xxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xx xxxx xxx xxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx. Xxxxx xxxxx xxx Xxxxxxxx xxx xxx Xxxx "xxxxxxxxxxxxx". Xxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxx xxxxxxx, xxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx X xxxxxxxxxxx xxxxxx xxx, xxxx xxxxxxxx xxxxx xxx "xxxxxxxxxxxx Xxxxxxxxx" xXxxxxxxxx xxx xx.x.xxxx, Xx. xx XX xxxxxxx.
- Xxx Xxxx: Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx XXX xxx xxx Xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxx X xxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxx xxxxxxx xxxxxxxxxxx. Xxxxxxxxx xxx xxxx xxx x xxxx xxxxxxxxxx x Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx. Xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx. Xxxx xxxxxxx xxx xxx xx Xxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx X xxxxxxx xxx, xxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxx xxx XXX xxxxx xxxxxxx xxxx Xxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxx xxxxxx Xxxxxx xxxxx "Xxxxxxxx" xxxxxxxxx, xxx xxx xxxxxxx xxxxxxxx, xxxx xxx xxx xxx xxx xxxxxxxx xxxx Xxxxxxxxxx xxx xxxxx xxxx xxxxxx xxxxxxxxxxx xxxx.
- Xxxxxxxxxxx: Xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxx xxxx Xxxxxxxxxxxx xx xxxxxxxxxx, xxxxxx xxxx xxxx xxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxxx xxx xxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxx xxxx xxx xxxxxxxx xxxxxxxx Xxxxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxx xxx Xxx xxx xxx xxxxxxx xxx Xxxxxx xxxxxxx xxxxxxxxx, xxx xx xxxx xxx xx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx X xxxxx xxxx xxxxxxx xxx. Xxx Xxxxxxx xxxx xxxxxxxxxx xxx xxx Xxxxxxxx.
- Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xx xxxxxx xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxx Xxxx xxx Xxxxxxxxxxxx X xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxx xxxxxxxxxxx xxxx.
- Xxxx xxxxxx Xxxxxxxxxxxx xxx xx xxx xxxxxxxxxxxxx Xxxx xxxxx xxxxxxxxxxx xxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxx xxx xx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx xxxxxxx.
XXXXXXXXX: Xxxxxxxxx xxxxx xxxx xxx XXX Xxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx xxx Xxx. x XXX xxx. xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxx Xxx. x XXX xxxxxxxx xXxxxxxxxx xxx x.x.xxxx, xx XX xxxxxxx.
Xxxxxx xxxx xxxxx xxx Xxxx xx xxx Xxx xxx Xxxxxxxx: Xxxxx xxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxx xxxx, xx xxx xxxxxxxxx xxxxxx xxxxxxxxxxxx. Xxxxxxxx xxx xx xxxxxxxxxxxxx:
- Xxx xxx Xxxx xxxx xxx Xxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx XXX x X xxxxxxxxx. Xxx Xxxxxxxx xxx xxxxx xxxxxxxxxx, xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx.
- Xxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xx xxxxxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxx X xxxx Xxxxx xxxx, xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xx xxxxxxxx, xx xxx xxx xxxxx xxxx xxxxxxx. Xxxx xxx Xxxx xxxxxxxx xxxx xxx Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx, xxx xxxxx Xxxxxxxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxx xxxx xxxx xxxxxxxxx, xxxx xxx Xxxx xxx xxxx xxx Xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx X xxxxxxxxxx Xxxxxxxxxxxx X xxxx XX xxxxxxxxx.
2. Versöhnungsversuch ermöglicht Zusammenveranlagung
Xxxx Xxxxxxxx xxxx xx xxxx xxxx xxx Xxxx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxx xxxxxxxxx xxxxxxx.
Xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxxx xxxx xx xxxxxx Xxxxx xxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx. Xxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xx. Xxxxxxx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxx, xx xx xxx xxxxxxxxxxxx Xxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx xx xxxxxx xxx. Xxxxxxx xxx xxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
XXXXXXXXX: Xxxxxxxxx xxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx, x. X. xxx Xxxxxxxxxxx xxx Xxxxx Xxxxxx: Xxxx xxxxxxxxx Xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxx xxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxx. Xxxxxxx Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxx.
Xxx XX Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx, xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxx "xxxxxxxxxxxx" xxxxxxxxxx xxxxx Xxxxx xx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxxxx Xxxxx xxxxxx xxxx xxxxx xxx. Xxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xXX Xxxxxxxxx xxx x.x.xxxx, XX xxxxxxxx, XXxXX xxxx X. xxx, xxx.x
Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx Xxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx XxxxxxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxxx xx x. X. xxxxxxxx, xxxx xxx Xxxxxxxx, xxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx.
XXXXXXXXX: Xxxxxx Xxx xxxx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xx xxxx Xxx. x XXX xxxxxxxx xxxx: Xxxx xxxxxx xx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxx xxxxx xxxxxxxxxxx. Xxx XXX xxxxxx xxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx, XXxXX xxxx X. xxx.
3. Wahl der Steuerklasse
Xxx Xxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xXXXxXXx xxxxxxxxx xxx xxxxxxxxxxx. Xxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxxxxxx, xx xxx xxxxx xx xxx Xxxxxxxxxxxx XX xxxxxxxxxxx xxxxxx xxxxxx xxxx xx xxxxx xxx xxxxx xxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx XXX xxx xxx xxxxxx xxxx Xxxxxxxxxxxx X xxxxxxxxx xxxxxx xxxx. Xxx xxxxxxxx Xxxx xxxxxxxxxxx xxxxxxxx, xx Xxx xxxxxxxx xxx Xxxxxx xxxx xx xxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxx.
Xx xxx Xxxx xxxx xxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx x xx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx x xx xxx Xxxxxxxxxxxx X xxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx. Xxxxx xxxxxxxxxx xxx Xxxx xx Xxxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxxx XX xx Xxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxxxxxxxxxxxx.
4. Kosten der Ehescheidung
Xxxx xxx Xxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xx x.x.xxxx xxxxxx xx Xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx:
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- xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx, xxxxxx xxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxx x xxx. Xxxxxxx xxxxx xxx, xxx XXXx,
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxxx.
5. Kosten des Umzugs bei Auszug aus der ehelichen Wohnung
Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxx. Xxxx xx xxxx xxxx xxxxxxxxxxx Xxxxxxxx:
Xxxxxx Xxx xxxx xxx Xxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx, xxxxxxx xxx xxxxx Xxxxxx xxxxxxxxx xxx Xxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxxx xxx Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX. Xxx xx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxx xxx xxxxxxxx Xxxxxxxx xXXxXxxxxxxxxx xxxxxx xxx xx.x.xxxx X. xxx. Xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxx xxx x.x.xxxx, xxxxxxx xxxx xxxx xxxx xxxxxxx Xxxxxx xxxx xxx x.x.xxxx xXXX Xxxxxxx xxx x.x.xxxx, XXxX xxxx X. xxxx.
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Xxxxxx Xxx xxxx xxxxx xxx xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxx xxx, xxxxxxx xxxxxx xxxx xxx xxxx Xxxxxxx xxxxxx xx Xxxxx Xxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx:
Xxxxx xxxx xxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxx xxx Xxxxx xxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx, xxxx xxxx xxx Xxxxx xxx xxxxxxxxxx Xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx xx xxxxxxxxxx xxxx Xxxxxx xxxxxxxxxx. Xx xxx xxxxx xxxxxxxxxxxx, xxxx Xxx xxxx Xxxxx Xxxxxxxxxxxx xxxxxxxx.
Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxx xxxxxxxxxxxx xxxx, xxxxx xx xxxxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxxx xxxx xxx Xxxxx xx. Xxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxx xxxx xxx Xxxxx xxxxx xxxx xxxxxxx, xxxxxxx xxxx xxx Xxxxxx xxxxxxxxxx. Xxxxx xxxx xxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx xxx XXxXx. xxxx XX X. xxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxx xxx xxxxxxxxxxx Xxxxxxxx: Xxxx xxx xxx Xxxxx xxxxxxxxx xxxxxxxxxxx
6. Unterhaltsleistungen an den Ex-Gatten
Xxxxxxxxxxx xxx xxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx, xxxx xxxx xx. XXXx. Xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx Xxx xxxxxxxxxx xxxxxxxx. Xxxxx xxxxx Xxx xxxx Xxxxxxxxxxxxxx:
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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.
a) Unterhaltsabzug als Sonderausgaben
Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxXx. Xxxx xxxxxxxxxx Xxx xxx "Xxxxxx X".
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Xxxxx Xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx XxxXxxxxx xxxxxx, xxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xx.xxx XXX xxxxxx xx xxx xxxxxxxxx Xxxxxxxxx xxxxxx Xxxxx xx.
Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx, xxxx
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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. 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.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxx xx xxx XxxXxxxxxxxx.
b) 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. Xxxx xxxxxxxxxx Xxx xxx "Xxxxxx Xxxxxxxxx".
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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.
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 xXXX Xxxxxxxxx xxx x.xx.xxxx, XX xxxx X. xxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx.
c) Unterhaltsabzug im Jahr der Trennung
Xxxxx xxxxxx xxxxxx xxxx xxx Xxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxx xxxxxxxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx.xxx XXX xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxx x.xxx XXX xxxxxx xxxxxxxxx.
- Xxxxxxxxxxxxx: 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 Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxxx: xxxxxxxxx Xxxxxxxxxxxx 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, 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.
- Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx: Xx Xxxx xxx Xxxxxxxx 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 Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx. xxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx, xxx xxxx xxxxxxxxx xxx Xxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
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.
d) Die Anlage U
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. Xxxx xxxxxxxxxx Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxx X xxxxxxx. Xxxxx Xxxxxxxxxx xxx xxxxxx xxxxx xxxxx Xxxx xxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxx.
Xxx "Xxxxxx X" xxxxxxx xxx xxxx Xxxxxxxxxxx:
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XXXXXXXXX: Xxx "Xxxxxx X" xxxxx xxxx xxxx, xxxx xxx xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx.
e) Die Zustimmung des Ex-Gatten zum Realsplitting
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.
- Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxx "xxx Xxxxxx xxxx" xx. Xxxx xxxxxxxx xxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxxx xxxxxxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xx xxxxxxxx Xxx xxx xxxxx xxxx xxxxx Xxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxx xxxxx xxx Xxxxxx xxxxxxxxxx, xxx Xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx.
- 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.
Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx 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.
XXXX: 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:
- Xxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx. xxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx.
- Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx: Xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx XXX xxxxxxxxx.
- Xxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxx, xxx xx xxx Xxxxxxxxx xxxxxxxxx xxxx: x. X. Xxxxxxxxxxxxxxxxxx, XxxxxxxxxxxxxXxxxxxxxxx, Xxxxxxxx, XXxxxX, Xxxxxxxxxxxxxxxx XX, 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 Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXx XX xxxxx, XXX xxxx X. xxxx.
f) Prozesskosten um Unterhalt nicht als Werbungskosten absetzbar
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 xxxx xxxxxx xxx Xxxx.
7. Beiträge zur Kranken- und Pflegeversicherung des Ex-Gatten
Xxxxxxx xxxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxx x xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xx xxx XxxXxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxxxx xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxx xxxxxxxxx xxxx. Xxxx xxxxxx xxxxx xx, xx xxx XxxXxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxx xxxxx.
a) Zustimmung zum Realsplitting liegt vor
Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xx xx.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx xxx xx Xx. xx XXxXx.
- Xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx.xxx XXX xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx. Xxxx Xxxxxxxxxxxx xxxxxx Xxx xxxxxxx xx xxx "Xxxxxx X".
- Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx xx xx Xx. xx XXxX xxxxxxxxxx. Xx Xxxxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxx "xxxxxx" Xxxxxxxxx xxxxxxxx. Xxxxx xxxx xx xx xxxxxx "Xxxxxx Xxxxxxxxxxxxxxx" xx xxx xx Xxx. x Xx. x Xxxx x XXxXx.
XXXXXXXXX: Xx xxx xxxx 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 xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.
Xxxxxxxx:
Xxxx Xxxxxxxx xxxxx Xxxxxxxxx xx xxxxx XxxXxxxxx Xxxxxx xx Xxxxx xxx xxxxxxxxx x.xxx XXX. Xxxxx xxxxxxxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx XxxXxxxxx xx Xxxxx xxx xxx XXX xxxxxxxxx. Xxxxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx.
Xxxx Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx XXxXxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx |
xxxxxx x.xxx XXX x xx xxxxxx xxxxxxxxxxxxxxxxxx xxx XXX x xx |
xxxxxx xx.xxx XXX xxxxxxxxxxxx xx.xxx XXX xxxxxx x x.xxx XXX |
Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX |
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x xx.xxx XXX |
Xxxx Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx XxxXxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxx |
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Xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xx Xx. xx XXxX Xxx Xxxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxxxxxxxxxxxxxx |
xxxxxx |
x xx.xxx XXX x.xxx XXX |
b) Zustimmung zum Realsplitting liegt nicht vor
Xx xxx xxxxxxxxxxx xxxx xxxxxxxx xxxxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx, xxxx XXXx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxxxx xxx Xxxxxxxxxxxxxx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx Xxx xxx xx x.xxx XXX xxxxxx xxxxxxxxx. Xxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxx xxx xxx Xxx. x XXxXx.
Xxx Xxxxxxx xxx xxxxxx Xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxx xxxx. Xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.
Sie sind Versicherungsnehmer
Xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx XxxXxxxxx, xxxxxxx Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx. Xxxx Xxxxxxxxxxxx xxxxxx Xxx xxxxxxxxxx xxxxxxx xx xxx "Xxxxxx Xxxxxxxxxxxxxxx" xXxxxx xx xx.x.
Xxxx xxx Xxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxx xxxxx.
Xxxxxxxx:
Xxxx Xxxxxxxx xxxxx Xxxxxxxxx xx xxxxx XxxXxxxxx Xxxxxxxxx xx Xxxxx xxx xxxxxxxxx x.xxx XXX. Xxxxxxxxxxx xxxxx xx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx XxxXxxxxx xx Xxxxx xxx xxx XXX xxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx.
Xxxx Xxxxxxxxxxxxxxxx: Xxxxx xxx XXxXxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx XXxXxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxx Xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx! |
xxxxxx xxx XXX x xx x.xxx XXX x xx |
xxxxxx x.xxx XXX xx.xxx XXX x.xxx XXX xx XXX |
Xxxx Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx Xxxxxxxxx Xxx Xxxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxxxxxxxxxxxxxx |
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Der Ehegatte ist Versicherungsnehmer, Sie übernehmen die Beiträge
Xxxxxx Xxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx XxxXxxxxx, xxxxxxx Xxx xxx Xxxxxxxxx xxxxx xxx Xxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx x xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxx xxxxxxx xxxxxx. Xxx xxxx xx Xxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxx xxxxxx xxxxxxxx xx xxx Xxx. x XXxXx. Xxx Xxxxxxxxx xxxxx Xxx xx xxx "Xxxxxx Xxxxxxxxx" xx.
Xxxxxx xxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx.
Xxxxxxxx:
Xxxx Xxxxxxxxx xxxxx Xxxxxxxxx xx xxxxx XxxXxxxxx Xxxxxx xx Xxxxx xxx xxxxxxxxx x.xxx XXX. Xxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxxxxxxxx. Xxxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx.
Xxxx Xxxxxxxxxxxxxxxx: Xxxxx xxx XXxXxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx XXxXxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx |
xxxxxx xxxxxx x.xxx XXX x xx xxxxxx xxx XXX x xx |
xxxxxx xxxxxxxxxxx xxxxxxxx xx.xxx XXX x.xxx XXX x x.xxx XXX |
Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx |
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x xx.xxx XXX |
Xxxx Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx Xxxxxxxxx Xxx Xxxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxxxxxxxxxxxxxx |
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx: Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
8. Unterhaltsleistungen mit Auslandsbezug
Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxx xxx xx xx.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx xxxxxx. Xxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxxxx
a) Wenn der Unterhaltsempfänger im Ausland lebt
(1) Der 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 xxx Xxxxxxxxxxxxxx xxx xx xx.xxx XXX xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. 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.xxxxxxXxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx XXxXxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xx x XXXXxX xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxx, Xx. x.xx XXX Xxxxxxxxx xxx x.x.xxxx, X xxxxx XxxxxxXx xxx.
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 xxxxx.xxxxxx
(2) Der Ex-Gatte lebt in einem Nicht-EU-Staat
Xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxx XxxXxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx 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 xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.
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Xxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xXXX XxxxxxxxxxXxxxx 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."
b) Wenn der Unterhaltszahler im Ausland lebt
Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx, "xxxxxx xxx xxxx xx xx Xxx. x Xx. x XXxX xxx Xxxxx xxxxxxxxx xxxxxx xxxxxxx" 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 xxxxxxxxx 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. Xxxxx xxxx xxx xxxx xxxxx XXXxXxxxxx xxx xxx Xxxxx xxxx Xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxxx:
Xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxx xx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxx xx xx Xx. xx XXxX xxxxxxxxxx. Xx xxxxxx Xxxx xxxxx 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!
Xxxx xxxxxxxxx Xxxxxxxx xxxxxx xx xx Xxxxxxxxxxx xxx Xxxxxxx xxxxx:xxxxxxXxxx xxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxx, "xxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxx xx xxxx xx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxxx xxxxxx, xxx xx xxxxxxx Xxxxx xxxxxxxxx xxxxxx xxxxxxx" xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxxx. Xxx xxxxxxxx: Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xx xxx Xxxxxxx xx xxxx Xxxxxx xx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxx.xxxxxxXXXX: Xxxxx Xxxxxxxx xxxxx xxx XX Xxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx. Xxxx Xxxxxxxxxx, xxx xxxx xxxxxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxx: "Xxxxxx xxx xxx XXXxXxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xx xxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx" xXX Xxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx xxxxxxxxxx xxxxxxxxxxxXXXxXxxxxxxxx xxx xx.x.xxxx, X X xxxxxx.
Xxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xXXX XxxxxxxxxxXxxxx 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."
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxx xx xxx XxxXxxxxxxxx.
9. Abfindung und Nachzahlung von Unterhalt
a) Abfindung künftigen Unterhalts
Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxx xxx xxxxx Xxxxxxx xxx. Xxxxxxxxxxxxxx xxxxxxxxxx.
Xxxx xxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxx
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b) Nachzahlung von Unterhalt
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Abzug als Sonderausgaben
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Abzug als außergewöhnliche Belastung
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10. Versteuerung von Unterhaltsleistungen beim Empfänger
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