1. Wann liegt eine schädliche Verwendung vor?
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a) Was ist unschädlich?
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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 xxx xx xxxxxxxx, xxxx xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx.
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 im Scheidungsfall
Xx Xxxx xxx Xxxxxxxxx xxxxxxx xxx "Xxxxxxx"xXxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xx xxx XxxXxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxxx Xxxxxxxxxx xxxxx xxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx, xx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx XxxXxxxxxxxx xxxxxxxxxx xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx XxxXxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx Xxxxxxxx xxxx xxxxxxxxxxxx xx x.x.xxxx xxx xx Xxx. xx XXxXx.
Abfindung von Kleinbetragsrenten zulässig
Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx. 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 xxx xx Xxx. x XXxXx.
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Xxx xxxx xxx Xxxxxxxxxxxx:
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Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx.
b) Was ist schädlich?
Xxxx xxxxxx Xxxx xxx Xxxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx xx XXxXx. Xx Xxxxxxxx xxxxxx:
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2. Welche Folgen löst eine schädliche Verwendung aus?
a) Altersvorsorgezulagen und Steuervorteile
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b) Erträge und Wertsteigerungen
Xxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx Xxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX xxxxxxxxxx xxxxxx, xxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxxxxx Xxxxxx xxxxxx xxxx, xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
Xxxxxxxx:
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c) Auszahlung von nicht gefördertem Altersvorsorgevermögen
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3. Kündigung des Vertrages
Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxx xxxxxxxxx xxx Xxxxx Xxxxx xxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxxxxx xxxx Xxxxxxx xxxx xxxxxx Xxxxxxxx xxxx xxx xxxxx xxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxx xxx xx Xxx. x XXxXx.
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Xxxxxxxx:
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4. Tod des Vertragsinhabers
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Xxxxx Xxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xx Xxxx xxxxx xxxxxxxxxxxx Xxxxx xxxxxxx. Xxxxxx Xxxxxxx xxx xxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx xx xxxxxx Xxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX xx xxxxxxxxxx.
a) Regelung beim Ehegatten
Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxx, xxx xx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, x. x. xxxxx xx Xxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxx xxxxxxxx xxxxx.
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b) Regelung bei anderen Erben
Xxx xxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxx. Xx Xxxxx xxx Xxxxx xxxxxxx xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxx xx. Xxxxxx xxx Xxx xx xxx Xxxxxxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxx, xxx xxx xxx xxx xxx Xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxxxx xxxxxxxxxxxxxxx. Xxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx. Xxx Xxxx xxx "XxxxxxxxXxxxxxx" xxxxx xxxxx xxxxx xxxxxxxxxx xx xxx xxxx xxxxxxxxxxxx xxxxxxx xxxxxx xxxxx.
5. Wegzug ins Ausland
Xxxx Xxx Xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxx xxxxxxxx, xxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxx xxxx xxx XxxxxxxxXxxxxxxxxx, x.x. xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxxxx. Xxxx xxx xx xxx Xxxxx xxx Xxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxx xx. X. xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxxxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxx xxxxxxxx xx. X. xxxx Xxxxxxxxx. Xxxx xx xxxx xxxx xxxxxxxx xxxx Xxxxxxxx.
a) Wegzug ins EU-/EWR-Ausland
Xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx x.x. xxx xxxxxxxxxxx Xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxxxxxxx xx xxxxxxx, xxxxx XXxXxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxxx.
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b) Wegzug ins Ausland außerhalb der EU
Xxxx Xxxxxxxxxxxxxx xxxxxxx xx xxxx xxx xxxx xxxx, xxxx xxxx xxx Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx XXxxXXXxXxxxxxx xxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx XxxxxxxxXxxxxxxxx xxxxxxxx xxx.
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Rückkehr nach Wegzug
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c) Entsendung ins Ausland aus beruflichen Gründen
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Regelung bis 2009
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Neuregelung ab 2010
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