Vorsorge: Beiträge zur Kranken- und Pflegeversicherung

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3. Beiträge zur Kranken- und Pflegeversicherung

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a) Welche Beiträge sind begünstigt?

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b) Welche Personen sind begünstigt?

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Verbesserung auch für Selbstständige, Rentner und Pensionäre?

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c) Regelung für gesetzlich Krankenversicherte

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d) Regelungen für privat Krankenversicherte

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Wie wird der nichtabziehbare Beitragsanteil ermittelt?

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e) Zusatzbeiträge

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f) Praxisgebühren nicht als Sonderausgaben absetzbar (bis 2012)

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g) Vorauszahlung von Beiträgen für kommende Jahre

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Xxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xx xxxx xxx xx x xxx xx.xxx XXX x x.xxx XXX xxxxxx. Xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxx xx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx x.xxx xxx. x.xxx Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx, xxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxxxx.xxx Xxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx, xxx xx xxxx Xxxxxxxxxxxxx xxxxx xxxxx xxxxxx.

Xxxxxxx:

• Xxxxxxxxxxxxxxxxx xxxxxx xxx "XxxxxxxXxxxxxxxxxxxx" xxx xxx xx.xx. xxxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxx, xxxx xxx "XxxxxxXxxxxxxxx" xxxxx xxxxxxxxx xxxxxxxxxxx xxx x.x. xxx. xxxx xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxx, xxx Xxxxxxx xxx Xxxxxxxxx xxxx xxx XxxxxXxxxxXxxxxxxx xxx xx xx Xxx. x XXxX xxxx "xxxxxxxxxxxxxx Xxxxxxxx" xxx Xxxxxxxxx xxxxxxxxxx. Xxxx xxxxxx xxx x.x. Xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxx.
• Xxx Xxxxxxxxxxxx xxxxxx xxxxx xxxx xxxx Xxxxxxxx xxxxxxxxx, xxxx xx Xxxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxx, xxx xxx Xxxxx xxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxx xxxx xxxxx xxxxxxx, xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xx xxxxxxx, xxxx xxxxxxxx xxxxxxxxxx xxxx xxxx Xxxxxx xxx.
• Xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx, xxxx xxxx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxx "xxxxxx xxxxxxx."
• Xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx.Xxx xxxx, xxxx xxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxx xxxx Xxxxx xxxx xx xxxxxxxxx Xxxx xxxxxxxxxx, xxxxx xxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxxxxx Xx xxxxxx Xxxx xxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxx. Xx xxx Xxxxx xxxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx.

h) Erhöhte Beiträge zur späteren Beitragsentlastung

Xxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxx Xxxxxxx, xx xx Xxxxxxxxxxx x xxxx xxx xx. Xxxxxxxxxx x xxxxx xxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxx xxxxxxxx xx xx Xxx. xx XXXx.

XXXX: Xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx xxx xx x xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx,xxxxxxxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx.

Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxx xxxx xxxxxxxx Xxxxx xxxxxxx xxx xx xxxxxxxxx xxxxxx Xxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx.

i) Beiträge zu einer Anwartschaftsversicherung

Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXXx xxxxx xxxx Xxxxxxxx xx Xxxxxxxx, xxx xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx xxxx, xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, x X. Xxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxx, xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx, Xxxxxxxxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxx XX xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xx xx xxxxx xxxxxxxxx Xxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx xxxxxxxx Xxxxxxx. Xxxxxxxx xxx XX xxxxxxx xxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx. Xxx Xxxxx xxx, xx xxxx xxxxx Xxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxx Xxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, Xx. xxxx.

j) Freie Heilfürsorge

Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxx x xxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx x xxxxx xx xxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxx, xxxxx xxx Xxxx "xxxxx" xxxxx xxxx xxxx xxxxxx, xxxx xx xxxxxxx Xxxxxxxx xxxxxxx xxxx xxx Xxxxxxx xx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxx xx Xxxx xxxxx Xxxxxxxxx xxxxx Xxxxxxx. Xxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxx xx xxx Xxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx.

Xx xxxxxxxxxxxx Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxxxxxx xxxx xxx x Xx. x Xxxxxxxxx x XXxXx. Xxxxxx xxx Xxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxxxxx xxxx xx x Xx. xx Xxxx x XXxX xxxxxxxxxx. Xx Xxxxxxxx xxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xXxxXxx XxxxxxXxxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, Xx. xxX xxxxxxxx XxxXxx Xxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, X xxxxx.

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k) Anrechnung von Beitragserstattungen

Xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxx xxx Xxxxxxxxx xxxxxxxxx, xxxx Xxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xx xxx xxxxxxxxxx, xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxx" xx xxxxxxxxxx xxx xxx xxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxx xxx Xxxxxxx.

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• Xxx Xxxxxxxxxxxxxxxx xxxxxx xx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xx.xx. xxx Xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx xxxxxxxxx XXXxXxxxxxxxx xxx xx.x.xxxx, Xx. xxx.
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Xxxxxxxxxxxxxxxxxxxx

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• Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxxxxxxx xxxxxxxx xxx XXXxXxxxxxx xxx x.x.xxxx xX X xxxxx, xxxxx xxxx.
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l) Bonusleistungen der Krankenkasse

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Aber wie sieht es bei den privaten Krankenkassen aus?

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m) Verzicht auf Kostenerstattung zwecks Erhalt der Beitragserstattung

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n) Anrechnung von steuerfreien Zuschüssen

Xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxx Xxx xxxxxxxx xxxx. Xxxxxxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxx xxxxxxxxxxx xxxxxx.

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o) Selbstbehalt, Zuzahlungen und Eigenbeteiligungen

Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx, xx xx xxx Xxxxxxxxx xxxxxxxxx xx xxxxxx. Xxx xxxxxxxx: Xxx xxxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxx xx Xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx.

• Xxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx "Xxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.
• Xxx XXX xxx xxxxxxxxxxx, xxxx xxxxxx xxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx xx xx Xxx. x Xx. xx XXxXx. Xx xxxxxxx xxxx xxxxx xxxxx xx "Xxxxxxxxx" xx xxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxxx.

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Xxxxxx xxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xx Xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxxx xx xxxxxx Xxxxxxxx xxxxx xxxxxxx xxxxx. Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx. Xxxxx xxxxxxx xxxx xxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx.

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XXXXXXXXX: Xxx xx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx xx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx. Xxxxxxx xxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxx: Xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxx xxx. Xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxx Xxxxx Xxxxxxxxxx, xxx Xxxxxx xxx Xxxxxx, Xxxxx Xxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxx x xxx x x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxx xxx xxxxx xx Xxxxxxxxxxx xxxxxx xxx xxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxx: Xxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx.

Zuzahlungen und Eigenbeteiligungen

Xxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, x.X. xxxx Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx x xxxx xxxxx xx Xxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxx" x xxxxxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx. Xxx xxxxxx xxxx xxxxxxxxxxxxxx xxx, xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Eigenbeitrag für Wahlleistungen bei Beamten

Xxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxx XxxxxxxxxxxxXxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xx xxxxx Xxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxx xxx xx Xxxx xxxxxxxxx xxxxxx, xxx xxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx x xxxx xxxxx xx Xxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxx" x xxxxxxxxx. Xxxx xx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xXxxXxx. XxxxxxxxxxXxxxx xxx x.x.xxxx, X xxxx Xxxxxxxxxxxxxxxx.
Xxxx xxxx: Xxxxxxxx xxxx Xxxxxx: Xxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxx.

Beitragserstattungen

Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxx. Xxx xxxxxx Xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxxx xx xxxxxx Xxxxxxxx xxxxx xxxxxxx xxxxx. Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxx xxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xXX XxxxxxxXxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxxxx.

Verzicht auf Kostenerstattung wegen Beitragserstattung

Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxx xxx xxxxxxx Xxxxxx, xx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx, xxx xxxxxxx xxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxx xxxxxx x xx xxxxxx xxxxx x xxxxxxxxxxxx xxxxxx, xx xxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxx xxxxxxx xxxxxx xxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxx xx xxxx xxxxxxx, xxxxxxxx Xxxxxxxxxx xxxx Xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxxxxx xxx xxxxxxx Xxxxxx xx xxxxxxxx.

Xxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx XX Xxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx XX XxxxxxxXxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxxxx.

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p) Rechenkrux für Privatversicherte: Steuerersparnis oder Beitragsrückerstattung?

Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx. x.xxx XXX xxxxxxxxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxx:

• Xxxxx Xxx xxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxx xxxx xxxx xxx Xxxxxx, xxx Xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxxxxx xxxx xx xxx xxxx, xxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxx xxx xxx. xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxx xxxxxxx xxxxxx xxxxxx.
• Xxxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxx xxx xxxxxxx Xxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxx xx xxxxxxxxxx, Xxxxxxxxxxxxxx xx xxxxx xxx xxx xxxxxxx Xxxxxx xx xxxxxxxx, xxx xxx Xxxxx xxxxxxxx xxx xxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx.

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Xxxxxxxx:
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q) Krankenbeiträge für den geschiedenen oder dauernd getrennt lebenden Ehegatten

Xxxxxxx xxxxxx xxxxxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx XxxXxxxxxxxx x xxxxxxxx xx xxx XxxXxxxxx xxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxx Xxxxxxxxxxxxxxxxxxx xxxxx. Xx xxxxxx Xxxx xxxxxxx Xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx:

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Xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxx xxx XxxXxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx x xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxxxxx xxxxxxx xxxxxx. Xxxxxx xxxxxxxxxxxxxxx.xxx xxxxxx, x.xxx XXX xxxxxx xxx.xxxxxxx.xxx XXX xxxxxx. Xxxx xxxxxx xxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx.

r) Krankenbeiträge für unterhaltsbedürftige Angehörige

Xxxxxxxxxxxxx Xxx xxxxxxxxxxx Xxxxxxxxxxx, xxxxxxx Xxx Xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxx xxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxxx xx.xxx xxxxxx xxx. xx.xxx XXX xxxxxx. Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx.

s) Krankenbeiträge für den Lebenspartner in eingetragener Lebenspartnerschaft

Xxxxxxxxxxxxxx x xxx xx xxxxxxx Xxxxxxx xxxx xxx xxxx x xxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xx xxxxx Xxxxx, xxx xxx Xxxxxxxxx xxxxxxx xxx xxx xxxx xxx xxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx xxxxx xx xxx xxxxxxxxxxx "Xxxxxx Xxxxxxxx" xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx.

t) Krankenbeiträge bei Einzelveranlagung von Eheleuten und Lebenspartnern

Xxxxxxxxxx Xxxxxxxx xxxx Xxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx. xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxx Xxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxx Xxxx Xxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx.xxxxxx

Xxxxxxxx:
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u) Voraussetzung: Einwilligung zur Datenübermittlung

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v) Datenübermittlung: Wenn die elektronisch gemeldeten Daten falsch sind?

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w) Ausländische Krankenversicherungsbeiträge abzugsfähig?

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x) Vergleichbare Einrichtungen für Krankenvorsorge

Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx, xxxx xxxxx xxxxxxxxx xxxxxx xx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

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Sonderfall Solidargemeinschaften

y) Doppelt versichert in gesetzlicher und privater Krankenversicherung

Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx x xxxx Xxxxxxxx xx xxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx x xx xxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxx Xxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx.

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z) Vorsorgeaufwendungen bei internationaler Organisation steuerlich absetzbar?

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