Werden Menschen z. B. bei Verkehrsunfällen verletzt oder getötet, kommen Schadensersatzansprüche des Geschädigten oder seiner Hinterbliebenen gegen den Schädiger in Betracht. Die Frage ist, ob solche Schadensersatzrenten wegen entgangenen Unterhalts, für unfallbedingten Mehraufwand und für Schmerzensgeld steuerpflichtig oder steuerfrei sind.

1. Unterhaltsrente nach § 844 Abs. 2 BGB

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Wann sind Schadensersatzrenten steuerpflichtig?

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2. Mehrbedarfsrente nach § 843 Abs. 1 BGB

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3. Schmerzensgeldrente nach § 253 Abs. 2 BGB

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4. Leistungen aus der betrieblichen Unfallversicherung

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5. Conterganrenten

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6. Rente nach dem Anti-D-Hilfegesetz

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7. Rente nach dem HIV-Hilfegesetz

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8. SED-Opferrente für politische Häftlinge der ehemaligen SED-Diktatur

Xxx xxxxxxxxxx Xxxxxxx xx Xxxxxx xxx XXXxXxxxxxxx xxxx xxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: XXXxXxxxxxxxxx: Xxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx XXXxXxxxxxxx.

9. Entschädigungsrenten für Opfer des Nationalsozialismus im Beitrittsgebiet

Xx xxx xxxxxxxxxx XXX xxxxxx xxxxxxxx xxx "Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxx" xxx xx. Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxxxxxxxxxx xxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxxxxxxxxxx.

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Außergesetzliche Regelung auf der Grundlage des EntschRG

Xxxxxxxxx xxx x.x.xxxx xxx xxxx xxxxxxxxxxx Xxxxxxxx xxxx xx x XxxxxxXX xx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xXXxx. Xx. xx xxx xx. Xxx xxxx, X. xxxxx xx Xxxxx xxxxxxxx xxxx Xxxxxxxx, xxx Xxxxxxxxx xx Xxxxx xxx xx x XXX xxxx, xxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxx xxxxxxxx xxxxxxx. Xxxxxxxxxxxxxxxxx xxx xxxx, xxx xxx xxxxxxxxx XXX xxxx xxx xx.x.xxxx xxxxxxxxx xxx xxxxxx Xxxxxxxx xx Xxxxxxxxxxxx xxxx xxx Xxxxx xxx x.xx.xxxx xxxxxxxx xxx.

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10. Renten an Verfolgte der nationalsozialistischen Gewaltherrschaft

Xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx "Xxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxx Xxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxx" xxx x.x.xxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx x Xx. x XXxXx.

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11. Entschädigung von NS-Unrecht

Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx Xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxx xxxx xxxxxxxx xxxxxxx:

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a) Ghetto-Renten

Xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxx xxx XxxxxXxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxx Xxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxxx xxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxx xxxxxx xxxxxxxxx Xxxxxxxxxx "XXXX" xxxxxxx xxx xxxxx xxxx xxxxxxxxxxxxx.

Xxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxx xXXXXx" xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx, xxx xxxx xxxxxxxxxxx xx xxxxx Xxxxxx xx xxxxx xxx Xxxxxxxxx Xxxxx xxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxx xxxxxxxx xxxxxx Xxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxxxxx xxxxx. Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx.xxx Xxxxxxxx xxx. Xxxxx xxxx xx xx xxx Xxxxx xx Xxxxxxxxxxxx xxxxxxxx xxx xxx xxx XXX. Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxx.

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Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxx xxx Xxxx xxxx xxx Xxxxxx xx XxxxxxxXxxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxx, xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxx xxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxx Xxxx xxxxxxxxxx XxxxxxxXxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx. Xxxx xxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xx xx Xxxxxxx Xxxx Xxxxxxxxxxxxxxxx xXXX Xx xxxxxxxx Xxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxx xxxxx xxxxxxxxxxxx xx Xxxxxx xxxx xxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxxxxx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxx xxxx. Xxx xxxxxxxx xxxx xxx xxxx Xxxxxxxxxx xx "Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxx" xXXXXx, xxx xxxx xxx xxx xx. Xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxx.

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b) Artikel-2-Leistungen an jüdische Nazi-Opfer

Xxxxxxxxxxx xxx xxxx xxxx xx Xxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxx, XXxXxxxxxxxx xxxx xxx xxxxxxxxx Xxxx xx xxxxxxxxxxxxx. Xx xx.xx.xxxx xxxx xxx xxx. XxxxxxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxx, xxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxx. Xxx xxxx xxxxxxx xxxxxxxxx xxxx x,x Xxx. XXX xxx Xxxxx xxx Xxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxx Xxxxxx Xxxxxx Xxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxx xxxx xxxxxxxxx xxxxx xx Xxx. XXX xx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

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Wartezeit von 5 Jahren erforderlich

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12. Einmalige Entschädigung an ehemalige Kriegsgefangene Ost

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Xxxxxxx Xxxxxxxxxxxxx xxxxxx Xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx.

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13. Entschädigungen für ehemalige Heimkinder in West und Ost

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