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x. XxxxxxxxXxxxxx: Xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx
1. Allgemeines zu Riester-Verträgen
a) Riester-Verträge in zwei Varianten
Privater Altersvorsorgevertrag
Xxx xxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxx XxxxxxxxXxxxxxx xx xxx xxxxxxx xxxxxx xxx XxxxxxxxXxxxxxxxxx xxxxxxxxxxxx, x. X. Xxxxxxxxxxxxxxxxxx, Xxxxxx xxxx Xxxxxxxxxxxx xxxxx xx xx. XXxXx.
Xxxxxxxxxxxxx xxxx xxx XxxxxxxxXxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx, xx xxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxx, xx xxx Xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxx xxx x Xxx. x XxxXxxxXx.
Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxXxxxx: Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx.
Gehaltsumwandlung im Rahmen der betrieblichen Altersvorsorge
Xxx xxxxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxx xxxxxx xxx XxxxxxxxXxxxxxxxxx.
Xxxxxxxxxxxxx xxxx xxx XxxxxxxxXxxxxxxxxx xxx xxxxxx, xxxx Xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX "xxxxxxxxx" xxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxx xxx, xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx xxxx, xxxxxx Xxx Xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xx Xxx. x XXxXx xx xx Xxx. x Xxxxxxxxxxxxxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx.
b) Welche Personen begünstigt sind
Xxx xxx XxxxxxxxXxxxxxxxxx xxxxxx xxxx Xxxxxxxx xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxx Xxxxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx. Xx xxxxxx Xxxxx xxxx xxxx xxxx Xxxxxxxxxxxx. Xxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx x Xx. x XXX XXx.
Xxx xx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxx xxxxxx Xxxxxxxx xxx xxx XxxxxxxxXxxxxxxxxx. Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx. Xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx XxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xXXxXXx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxx xx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.
Xxxx Xxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx XxxxxxxxXxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxxxxx xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx: Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx.xx.xxxx xXXXx. xxxx X X. xxxxx xxxxxx xxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxXxxxx: Xxxxxx Xxxxxxxx xxxxxxxxxxx xxxx.
c) Bestimmungen für Riester-Verträge
Xxxxxxxxxxx xxxx XxxxxxxxXxxxxxxxx xxx xxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx Xxxxxxxxx xx XxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx. xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
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Xxx xxxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx, xxxx xxxxxxx Xxxxxxxx xxxxxxxx xxxxxx xxx, xxxxxxxxx. Xxx xxxxxxx xxxx xxxxxxx xxxxx XxxxxxxxXxxxxxx xxxxxxxxxxxx.
Xxxxxxx: Xxxxxxxxxx xxx xxx XxxxxxxxXxxxxxx xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxx: xx. Xxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx, xxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx. xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx.
Xxx xxxx xxx xxxxxxxxx Xxxxxx: Xxx Xxxxxxxxxxx xxxx xxx XxxxxxxxXxxxx xxxx xxxxxxxxxx xxx XxxxxxxXxxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx:
- Xxx xxx XxxxxxxXxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxx, xxx xxx XxxxxxxxXxxxx xxxx xxxx Xxxxxxxxxxxx. Xxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxx xxx xxx XxxxxxxxXxxxx xxxxxxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx XxxxxxxXxxxx xxx xxxxxx xxxxx.
- Xxx xxx XxxxxxxXxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxx xxx XxxxxxxxXxxxx xxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xx x xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxxxxx xxx xxx XxxxxxxxXxxxx xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx.
- Xxx xxx XxxxxxxXxxxx xxx xxxx Xxxxxxxxxx xxx. xxx Xxxxxxxxx xxxxxxxxxxxxxx, xxx xxx XxxxxxxxXxxxx xxxx xxx xxxx Xxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx.
- Xxx xxx XxxxxxxXxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxx xxx xxx xxx XxxxxxxxXxxxx. Xxxx xxxxxxx xxx Xxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxx, xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx.
- Xxx xxx XxxxxxxXxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxx, xxxxxxxx xxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx. Xxxxx xxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxx xxxxxxxx.
XXXXX: Xxx xxxx XxxxxxxXxxxx xxxxx xxxxx xxx xxxx xxxxxxxxxx Xxxxx xxx xxx xxx XxxxxxxxXxxxx: Xxx Xxxxxxxx xxx Xxxxxx xxxxxxx xxxxx xxx xxxxx xxxxxxxxxx Xxxx xxxxxxxxxx xx xxxx Xxxxxx xxxxxxxxxxx, xxx xxx xxx xxx Xxx xxxxx xxxxxxxx xxx. Xxxxxxxxx xxxxxx xxxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxx x xxxxxxxxxx xx xxxxx Xxxx x xxx xxxxx Xxxxxx xxxxxxxxxx xxxxxxxx.
Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx XxxxxxxxXxxxx xxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxx xx xxx x.x.xxxx xxxxxx. Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx x.x.xxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx.
Vereinfachtes Antragsverfahren
Xx xxx xxxxx xxxx xxxxxx, xxxxx Xxxx xxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxx xxxx Xxxxx Xxxxxxxx xxxxxxxxxxxxxxxx, xxxx Xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxx xx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxxx xxx xxx Xxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xXxXx xxxx xxxxx xxxxxx, Xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxx, xxxxxx xx xxx Xxxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxx. Xxxxx xxxxx Xxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx x xxxxxxxx xxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxx xxx xx Xxx. xx XXxXx.
Kapitalzahlung von 30 % möglich
Xxxxxxxx xxx xx xxxxxxxxx, xxxx Xxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx x xxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xx x xxxxxxx.
XXXXXXXXX: Xxxxxxxxx xxx xx xxxxxxxx, xxxx xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx xxx x Xxx. x Xx. xx XxxXxxxXx. Xxxxxx xxxxxx xxxx xx Xxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxx, xxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx, xxxxx xxxxxxxxx xxx.
Abfindung von Kleinbetragsrenten zulässig
Xxxxxxxx xxx xx xxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx xxxxxxxxxx Xxxxx xxxxx xxxxxx xxx xxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx xx XXX XX xxxxx x xx,xx XXX xx Xxxx xxx xx,xx XXX xx Xxxx. Xxxx xxx Xxxxxxxxxx xxxxxx Xxxxxx xxxx xxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxx xx xxxxxxxxxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x XXxXx.
- Xxxx xxx Xxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxx x xxxxxx xxx xxx XxxxxxxxXxxxx x xx xxxxxx Xxxxx xxxxxxxxxxxxxxx xxxxxxx xx xx Xx. x XXxX. Xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxx xxxxx xx Xxxxxxxx, xxxx xx xxxxxxx xxxx xxxxx xx "xxxxxxxxxxxxxxxxx Xxxxxxxxxx".
- Xx xxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxxxxxxxx, xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx Xx. x Xxxx xx XXxXx.
XXXXXXX: Xxxx Xxxxxxxxxx xxx xxxx xxx xxx Xxxxx, xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxx xxxx xxxxxxxx, xxx xxx Xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx. xxxxxx XXXxXxxxxx xxx xx.x.xxxx, X X xxxxx. Xxxxxx Xxx xxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxx, x.x. xxxxxxxxxx Xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxxxx Xxx xxxxx xxxxxxxxxx Xxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx.
Auszahlung von mehreren Monatsrenten in einem Gesamtbetrag möglich
Xx xxxx xxxxxxxxxx xxxxxx, xxxx x xxxxx xxxxxx xxxx x xxxxxxxx xxx xx xxxxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.
Übertragung bei Scheidung ist eine unschädliche Verwendung
Xxx xxxxxxxxxxx xxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxx: Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx XxxxxxxxXxxxxxx xxx XxxXxxxxx xxxxxxxxxxx xxxx, xx xxxxx xxxxx XxxxxxxxXxxxxxx xxx XxxXxxxxxxxx xxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx XxxXxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxxxxx xx xxx x.x.xxxx xxx xx Xxx. xx XXxXx.
Einheitliche Tarife für Männer und Frauen für Neuverträge ab 2006
Xxx Xxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxxxxxxx Xxxxxx, xxx. XxxxxxxXxxxxx, xxxxxxxxxxxxxx. Xxxxxxx xxxx xxxxxxxxxxxxxx, xxxx Xxxxxx xxx Xxxxxxx xxxxxxx Xxxxxxxxx xxxxxx xxx xxxx xxxxxxx Xxxxxxxxxx xxxxxxxx x xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxx Xxxxxxx xxxxxx xxxx xxxx xxxxxxxxx. Xxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxx, xx xxxx xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xx xxx xx. Xxxxxxxxxx xxxxx xxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx xxxxx.
XXXXXXXXX: Xxx Xxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx XxxxxxxXxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx, xxxx xxxxx xxxxxxxxxx xxxx.
Einheitlicher Sockelbetrag für die Altersvorsorgezulage
Xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xx xxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxx xxxxxxxx xxxx. Xxxx xxxx xxx xxx Xxxxxxxxxxxx xxx xx XXX xxxxxxxxx xxxxxx, xx xxx xxxxx Xxxxxx xx xxxxxxxx.
Verbesserte Informationen des Anbieters
Xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxx "Xxxxxxx"xXxxxxxxxxx xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx,
- xxx xxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxx xxx xx Xxxxxx xxxxxxx xx Xxxxxxxxxx xxx, xxxxx Xxxxxxxxxx xxx x, x xxx x Xxxxxxx xxxxxxxx xx xxxxx xxxx,
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- xxxx xxx Xxxxxxx, Xxxxxxxx, Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xXxXx xxxxxxxxxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx xxxxx xx xxx Xxx. x XXxXx.
d) Wann eine schädliche Verwendung vorliegt
Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxXxxxxxx xxxxxxxxxx xxxxxx xxxx, xxx xx "Xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx" xxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxx xxxxxxxx
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- xx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx xx Xxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx.
XXXXXXXXX: Xxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxx xxx Xxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxx. Xxxx xxxx Xxxxx xxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, x. X. xxx Xxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxx xxx x Xxx. x Xx. xxx XxxXxxxXx.
Xxxxxxxxx xxx xxxxxxxxxxxx xxxx xxx XxxxxxxxXxxxxxxxxx xxx xx,
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- xxx xx xxxxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxx.
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Xxxx xxxxxx Xxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xx XXxXx. Xx Xxxxxxxx xxxxxx:
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Xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxx xxx:
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- Xxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx Xxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX xxxxxxxxxx xxxxxx. Xxxxxx Xxxxxx xxxxxx xxxx, xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xx Xx. x Xxxx x XXxXx.
Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxXxxxx: Xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx.
e) Wie eine Eigenprovision steuerlich behandelt wird
Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxx Xxxx xxxxxx Xxxxxxxxx xx xxx Xxxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxxxxxxxx xxxxxxx xxxx x xxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxx, xx xxxxx xxxx xx xxx Xxxxxx xxxx xxxxxxx xxx x xxx xxxxxxxxxx Xxxxxxx xxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxx, xxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxxx, xxxxxxxxxx xxxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.
Xxxx xxx XxxxxxxxXxxxxxxxxx xxxx xx xx xxxx xxxx xxxxxx Xxxxxxxx: Xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxxx xx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxx Xxxxxxxx, xxx xxx Xxxxxx xxxxxxxxx, xxx xx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx. Xxxxxxx xxxxxxxx xxx Xxxxxx xx xxxx, xxxx Xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx XxxxxxxxXxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX xxxxxxxxxx xxx xx Xx. x Xxxx x XXxXx.
Xxx xxxxxxxx: Xxxx xxxx Xxx xx xxxxxx Xxxxxx xxxx xxxxxxxxx Xxxxx xxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx XxxxxxxxXxxxxxxxx xx xxx "Xxxxxx X" xXxxxxxxxxx, x. Xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxx xxx Xxxxxx xxxxxxx xxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx.
f) Riester-Rente und Krankenversicherung
Xxxxxxx xxxxxxx xxxxx xxx xxxx xxxx xxxxxxxxxxx Xxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxx, xxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx x. x. Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxx xxx Xxx. x Xx. x XXX Xx xx xx Xxx. x Xxxx x XXX XXx.
Xx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxx, xxxx xxx xx,x x xxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx Xxxxx xxxxxxx xxxxxxxx xxxxxx.
Xxx Xxxxx xxx, xx xxxx XxxxxxxxXxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxx xxxx XxxxxxxxXxxxx, xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx, xxxxx xxx "Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx" xxxxxxx xx xxx Xxx. x Xx. x XXX X xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx
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Xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxx XxxxxxxxXxxxxx, xxx xx xxxxxxxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXX X xxxxxxxx xxx xxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxxx xxx Xxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx.
Xxxx Xxxxxxxxxx:
Xxxx xxxxx Xxxxxxxxxx xxx XXXxXxxxxxxxxxxxxxxx xxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx XxxxxxxxXxxxxxxxxx xxx Xxxxxx xxxxx xx "Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx" xxx xxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXX X, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx xxxx. Xxxx xxxx xxxxxxxxxxxxxx xxxx, xxxx xxx xxxxx xxxxxxxxxxxxx XxxxxxxxXxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xXxxxxxxxxxx xxx XXXxXxxxxxxxxxxxxxx xxx xx.xx.xxxx, XXX xx.
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Xxxxxxx xxxxxxxx xxx xxxx Xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx. xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xXXXXx xx xxxxx XxxxxxxxXxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx:
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx.
g) Besondere Regeln für Beamte
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h) Riester-Rente in Fällen mit Auslandsberührung
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(1) Begünstigter Personenkreis: Ausweitung und Einschränkung
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(2) Auslandsentsendung: Erhalt der Riester-Förderung
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(3) Wegzug ins EU-Ausland: Verzicht auf Rückforderung der Riester-Förderung
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(4) Wegzug ins Nicht-EU-Ausland: Rückforderung der Riester-Förderung
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(5) Wohnung im EU-Ausland: Möglichkeit der Wohn-Riester-Förderung
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i) Vertragsabschluss bzw. Vertragsänderung nach dem 1.1.2012
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j) Steuerbefreiung für die Übertragung von Anrechten
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k) Ab 2018 Verbesserungen bei der Riester-Rente
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(1) Erhöhung der Zulage
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(2) Steuervergünstigung für Abfindung einer Kleinbetragsrente
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(3) Begrenzung der Frist für Rückforderung der Zulage
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(4) Unschädliche Unterbrechung der Eigennutzung beim Wohn-Riester
Xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx xxxxxxxxxx. Xxx Xxxxxxxxxxx xx xxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxx xxxxxx Xxxxxxx xxxx xxxxx xxxxxxx XxxxxxxxXxxxxxx xxxxxxxx.
Xxxxxx xxx xx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx "xxx xxxxxxxxxxxxxx" xxxxxxxxxx xxxx. Xxxxx xxx xxx xxxxx Xxxxx xxx xxx xx xxxxx Xxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxx.
Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxx. Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxx xx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx xx XXxXx.
Xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx, xxxx Xxx xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxx xx xxx xx. xxx. xx. Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx Xxx. x XXxXx. Xxxx xxx xxx Xxxx, xxxx Xxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxx, xxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxx.
Xx Xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx x xxx xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxx x xxx xxxxx Xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx xxxxxx xxxxxxxx xx xx Xx. x Xxxx x XXxXx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xXxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x XXxXx.
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x. xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xx xxx xx xxx Xxxxxxx xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxx, xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxx xxxxxx xxxxxxxx.
Xxxx x Xxxxxx x xxxxx xxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx, xx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx, xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxx xxxx Xxxx x xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxx xx xxxxxxx. Xxxx xx xxxxxxx Xxxxxxxx xxx Xxxx xx xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx: XxxxxxxxXxxxxxxxxx xxxx Xxxxxxxxxxxx.
l) Ab 2018 neuer Einkommensfreibetrag in der Grundsicherung
Xxxxxxxx, xxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxx, xxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xx XXX XXX x xxxxxxxxxxxx Xxxxx XX xxx xxxxxxxxxxxxxxx Xxxxxxxx. Xxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxx, xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx:
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Xxx xx xxxxxx Xxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxx, xxxx xxxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxxx xxx xxx "Xxxxxxxxxxxxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxxxxxx xxxxxx.
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Xxx Xxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx, xxx xxx xxxx xxxxxxxx xxx xxxxxxxx xxx, xxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxx xxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx. Xxxx xxxxxx xx xxxxx Xxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx. Xxxxxx xxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx x XXX XX xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xx x XXX XX xxxxxxx.
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m) Ab 2018 keine Krankenversicherungsbeiträge mehr für betriebliche Riester-Renten
XxxxxxxxXxxxxxxxx xxxx xx xx xxxx Xxxxxxxxx:
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- Xxx xxxxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxx, xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx x Xx. xx Xxxx x XXxXx xxx xxxxxx xxxxxxxxxxx xxx XxxxxxxxXxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx. xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx xx Xxx. x Xxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxx xxx. xxxxxxxxxxxxx XxxxxxxxXxxxxx.
Xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx XxxxxxxxXxxxxx xxxxxx xxxx xx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx x xxxxxx xxx xxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx. Xx xxxxxx xxxx xxx Xxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx: xx,x xx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx, xx. x,x xx xxxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx: x,xx xx, xxxxxxxxx xxxx xxxxx xx x! Xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxx, xxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x Xx. x XXX Xx.
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Xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxx x xxxx xxxxx xx Xxxxxx! x xxxx xxx Xxxxxxxxxxx xxxxxxx. Xx xxxxx xx xxx Xxxxxxxx, xxxx "xxxxxxxxxxxx XxxxxxxxXxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx XxxxxxxxXxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx XXxXX xxxxxx xx xxx Xxxxxxx xxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx xx xxxxxxxxx xxxx.Xxx xxxxxx xxxxxxx xxxxxxxxx xxxx xxxx xxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx XxxxxxxxXxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxx xxxx xxxxxxxxx xxx xx. x,x Xxxxxxx" xXXxXxxxxxxxxx xxxxxxxx xxx xx.x.xxxx, Xxxxx xxx.
Xxxxxxx xxxx xxx xxx xxx XXxXXxXxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxx XxxxxxxxXxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxx xxxxxxxx, xxxx xxxxxx xxxxxxxxxxxxx XxxxxxxxXxxxxx XXxXXxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxx XxxxxxxxXxxxxx xxxxxxxxx xxxxxx.
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n) Keine Pfändung von Altersvorsorgevermögen
Xxx xxxxxxx Xxxxxx xxx xxx. Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx XxxxxxxxXxxxxxx xxxxxxxxxxxxxxx xxxxxx Xxxxxxxx, xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxx xxxx xxxxx xxxxxxxxxxxx xxx xx XXxXx. Xxxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx xxx xxx XXXx. Xxx xxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxXxxxxxx xxxxx xxx Xxxxxxxxxxxxxx. Xxx xx xxxxx XxxxxxxxXxxxxxx xxxxxxxxxx Xxxxxxxx xxx xxxxx xxxxxxxxx x xxxx xxx xxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX XX xxxxxx.
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o) Rechte der Steuerzahler bei Rückforderungen gestärkt (bis 2023)
Xxxxx xxxxxxx xxxxxx XxxxxxxxXxxxxx xxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xXxXx xxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx.
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Rechtslage für Beitragsjahre bis 2023
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Rechtslage ab dem Beitragsjahr 2024
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