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4. Beiträge zu anderen Versicherungen
Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx. xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxx xx Xxx. x Xx. xx XXxX xxxxx.
Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxx xx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxx Xxxxxxxxx xxxxxx
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- xxxxxxxxx xxxx xxx x.xxx XXX x x.xxx XXX, xxxxxx xxxx "Xxxxxxxxx" xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx.
a) Was zählt zu den anderen Versicherungen?
Xx xxx "xxxxxxx Xxxxxxxxxxxxxx" xxxxxxxx:
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Xxxx xxxx: Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx.
b) In welcher Höhe sind die anderen Versicherungen absetzbar?
Xx xxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xx xxxx xxxxxxxxx xxxxx xxx xx Xxx. x XXxX xxxxx. Xx xx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxx xx, xxxx xxxx xx Xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx.
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Wie hoch ist der Spielraum für andere Versicherungsbeiträge?
Xxxxxxxxx xx "xxxxxxx Xxxxxxxxxxxxxx" xxxx xxx xxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx. x.xxx XXX xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx.
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c) Neuer Höchstbetrag verfassungsgemäß?
Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx. x.xxx XXX xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxx xxx xxx xxxxxxxxx xxx xxxxxxx xxx Xxxx:
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d) Welcher Höchstbetrag gilt für Verheiratete?
Xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxx xxxx xxx xxx xxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxx xxxxx Xxxxx.xxxxxxXxxx xxxx xxxx Xxxxxxxxx:
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e) Nur kleiner Höchstbetrag für nicht berufstätigen Ehegatten?
Xxxx xxx x.x.xxxx xxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx. x.xxx XXX x xxx xxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxx. x XXxXx.
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f) Besonderheit zur Arbeitslosenversicherung
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- Xxx XXX xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx. Xxxx xxxxx xxx xxxx Xxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx x xxxx xxxx Xxxxxxxxxxxxxx x xx Xxxxxxxx, xxxxxx xxxxx xxxx Xxxxxxxxxxxxxx. Xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xXXxxxXxXxxxxxxxx xxx xx.xx.xxxx, x XxX xxxxxxx.
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g) Besonderheit zu Berufsunfähigkeitsversicherungen
Xxxxxxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xx Xxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxxx xxxxxxx xxxx xxxx xxxx xxxxxxxxxx xxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxx. Xxx xxxx xxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx x.xxx XXX xxx. x.xxx XXX xx Xxxx. Xxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx XxxxXxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx "xxxxx xxx Xxxxx xxxxxx".
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Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxx xx.xxx XXX xxx. xx.xxx XXX.xxxxxxXxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxx xxxxx xxxxxx XxxxxXxxxxx.
Xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxxxx Xxxxxxxxx xxxxxx xxxx xxx xx x xxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxx xx.xxx XXX x xx.xxx XXX.
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h) Besonderheit zu Kapitallebens- und Rentenversicherungen
Xx Xxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxx" xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx xxx xxxx xxx xxx xxxxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxxx xxx xx Xxx. x Xx. xx XXxXx. Xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxx
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Xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx.
i) Besonderheit zu "Rürup"-Rentenversicherungen
Xxxxxxxxx xx "Xxxxxx"xXxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx xxxx xx Xxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxx x xxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx xxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxx xxxx xxx xx x xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx, xxxx xxx xx x xxx Xxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.
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Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx x xxx xxxx xx xxxxxxxx xxx x xxxx xxx xx x xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxx Xxxxxx xxx xx Xxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxx xxxxxxxxx x xxx xx xxxxx Xxxxxxxxxxxxx, xxx xxx xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx. Xxxxx Xxx xxx Xxxxxx xx xxx "Xxxxxx Xxxxxxxxxxxxxxx" xx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.
j) Besonderheit zu einer Zusatzversorgung (VBL, ZVK)
Xxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xXXXxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xXXXx. Xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxx xx, xx xxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxx xxxxxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx.
Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xXXX Xxxxxxxxx xxx xx.xx.xxxx, X xxxx XxxxxXx xxxx:
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx.
k) Versicherungsbeiträge teilweise als Werbungskosten absetzen
Xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx "xxxxxx Xxxxxxxxxxxxxx" xxx xxxxxx xxx x.xxx XXX xxx. x.xxx XXX xxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxx.
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