Weitere Informationen zu diesem Thema finden Sie im Beitrag
Vorsorge: Beiträge zur Kranken- und Pflegeversicherung.
Bis 2009 waren die Beiträge einzutragen in der "Anlage Vorsorgeaufwand" in insgesamt 4 Zeilen.
Seit 2010 sind Eintragungen für Beiträge zur Kranken- und Pflegeversicherung vorgesehen in der
- "Anlage Vorsorgeaufwand" in 32 Zeilen,
- "Anlage Kind" in 7 Zeilen,
- "Anlage Unterhalt" in 6 Zeilen,
- "Anlage U" in 2 Zeilen.
Aus 4 Zeilen sind also insgesamt sage und schreibe 47 Zeilen geworden! Anders als bisher ist bei der Krankenversicherung nun zwischen Basis- und Wahlleistungen zu unterscheiden.
1. Beiträge für den Ehegatten
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2. Beiträge für Kinder
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a) Für das Kind haben Sie Anspruch auf Kindergeld
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Sie sind Versicherungsnehmer
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Das Kind ist Versicherungsnehmer, Sie übernehmen die Beiträge
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Getrennt lebende Eltern
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b) Für das Kind haben Sie keinen Anspruch auf Kindergeld
Sie sind Versicherungsnehmer
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Das Kind ist Versicherungsnehmer, Sie übernehmen die Beiträge
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3. Beiträge für unterhaltsbedürftige Angehörige
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a) Der Unterhaltszahler ist Versicherungsnehmer
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b) Der Unterhaltsempfänger ist Versicherungsnehmer
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4. Beiträge für den geschiedenen oder getrennt lebenden Ehegatten
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a) Zustimmung zum Realsplitting liegt vor
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b) Zustimmung zum Realsplitting liegt nicht vor
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Sie sind Versicherungsnehmer
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Der Ehegatte ist Versicherungsnehmer, Sie übernehmen die Beiträge
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5. Beiträge für den Partner in eingetragener Lebenspartnerschaft
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