Die Fünftelregelung für außerordentliche Einkünfte

1. Was zählt zu den außerordentlichen Einkünften?

Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxx xx Xxxxxxxx xxx xx Xxx. x XXxXx:

xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xx. x XXxX. Xxxx xxxxxxxx xxxxxxxxxxxx

• Xxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.
• Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.
• Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, x. X. xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxx xXXX Xxxxxxxx xxx xx.x.xxxx, XxXX XXxX xx xx Xx. xxxx.
• Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxx.
• Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxxxx xx Xxxxxxx
  Xxxxxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx.
• Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxx xx xxx XXX.

XXXXXXX: Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxx xxxxxxxxxxx xxx xxxxxxxx xxxx Xxxxxxx, xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxx, x. X. xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx. xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxx xx xx Xx. xx XXxXx. Xxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxx xxxxx xxx xxx. Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx xx xxxxx Xxxx xxxxxxx xxx xx XXxXx. Xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, xxxx xx xxxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxxxxx xx xxxx xx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxx xxxxxxxxx xx xxxxxxxxxx xxx xxx xxxxx xxxxxxx Xxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx:
Xxxx Xxxxxxx xxx xxxxxxxx xxxxx xxx xxxxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx:
x Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xxxxx xxx.xxx XX xxx xxxx.
x Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx xxxxx xxx.xxx XX xxx xxxx.
x Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xxxxx x,x Xxx. XX xx xxxx.
Xxxxxxx: Xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxxxx xxxxxxx xxxxxxxxxx xxxx.

xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx. Xxxx xxxx xx Xxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx.
Xxxx xxxxxxxx xxxxxxxxxxxx

• Xxxxxxxxxxxxxxxxxxxxx.
• Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx Xxxxx,
• Xxxxxxxxxxx xxx Xxxxxxxxx,
• Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx,
• Xxxxxxxxxxx xxx Xxxxxx,
• Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx,
• Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx.

• Xxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xx xxxxx Xxxx, xxxx Xxx xxxx xxxxxxxx xxxxxxxx Xxxxx xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxx xxxxxxxx xxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxxx xxxxxxx Xxxxx xxxxxxxxx xxx, xxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
• Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.
• Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xx Xxxxx xxx xx xx Xx. x XXxX, xxxxxx xxx xxxx xxxxx Xxxxxxxx xxx xxxx xxx xxxx Xxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx xxxx xxx xx Xxxxxxx xxxxxxxx. Xx xxxxxxx xxxxx, xxxx xxx xxx x Xxxxxxxxxxxxx xxxxxxxxx xX xx.x Xxx. x XXxXx.
• Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxx xx xxx Xxx. x Xx. x XXxX.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxx xxx xxxx xxx xxxxxx Xxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xx xxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx xxx xxxxx Xxxxxxx, xxx xxxx xxxx xxx xxxxxx Xxxxxx xxxxxxxxx xxxx, xxxx xxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx.

xxx Xxxxxxxxxxxxxxxxxxxxx:

• Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx xx xx XXxXx.
• Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxx xxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxx xx Xxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxx xxx Xxxxx xxx xx xx Xxx. x XXxXx.
• Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxx xxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxx xxx xxxx xx, xxx XXxXx.

XXXXXXX: Xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx xxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxx Xxx xxxx xxx x.x.xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx x xxxx xxxx xxx xx x x xxxxxxxxxx xxxxxx xxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxx Xxx xx Xxxxxxx:xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxXxx xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx.

2. Riester-Rente: Fünftelregelung auch für Abfindung einer Kleinbetragsrente

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.

Xxxx xxxxxxxxxxx Xxxxxxxxxx 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".

xxxxxxXxx xxxx xxx Xxxxxxxxxxxx:

• Xx xxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xx xxxx xxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxx xxxxxxx xxx x Xxx. x Xx. xx XxxxXxxxXx.
• Xx xxx x.x.xxxx xxxxxxx xxx Xxxxxxxxxx xxx XxxxxxxxXxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX xxxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xx xxxx xxxx xxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxx xxx Xxx. x Xxxx x XXxXx.
• Xxxx xxxx xxxx XxxxxxxxXxxxx xx xxx Xxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx. Xxxxx xxx Xxxxx xxxx xxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx, xx xxxx xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxXx.

XXXXXXXXX: 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.

3. Wie funktioniert die Fünftelregelung in der Einkommensteuerveranlagung?

Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxx xxx. Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x XXxXx:

Xxxxxxxx:
Xxxx Xxxxx xxxxxxx xxxx Xxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxxxx xxx.xxx XXX.

a) Wenn das "verbleibende zu versteuernde Einkommen" negativ wird

Xxxx xxx Xxxxxxxxx xxx "xx xxxxxxxxxxxxx Xxxxxxxxx" xxxxxxxxx, xxxx xx xxxxxxxxx, xxxx xxx "xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx" xxxxxxx xxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxx Xxxxxx xxxx xxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

XXXXXXXXX: Xxx Xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxx xxxxxxxx x XXX, xxxxxx xxx xxxxx xxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxx: Xxxxxxxxxxxxxxx x x! Xxxxxxxxxx xxxxxx xxxx xx Xxxxx xxxx xxx Xxxxxx xxx Xxxxxxx xxx xx xx.xxx XXX xx.xxx XXX x xx xxx xxx Xxxxxxxxxxxxx xxx xx xx.xxx XXX xxx.xxx XXX x xx.

Xxxxxxxx xxxx xxxxx:
Xxxx Xxxxx xxxxxxx xx Xxxx xxxx xxx xxxx Xxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx xx.xxx XXX.

b) Wenn Abfindung und Arbeitslosengeld I zusammentreffen

Xxxxx xxxxxx xxxxxx xx xxx Xxxx, xx xxx xxxx Xxxxxxxxx, Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, x. X. Xxxxxxxxxxxxxxxx X, Xxxxxxxxxxxxxx, Xxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxx xxxx xxxx xx xxxx xxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xx XXxXx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx XXxXx.

Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx, xx xxxxxxx, xx xxx "xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx" xxxxxxx xxxx xxxxxxx xxx. Xxxxxx "xxxxxxxxxxxx xxX" xxxxxxxx Xxx, xxxxx Xxx xxx "xx xxxxxxxxxxxxx Xxxxxxxxx" xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xXxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxx: Xxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx.

c) Berücksichtigung des Arbeitnehmer-Pauschbetrages

Xxxxxxxx Xxx xx xxx Xxxx, xx xxx Xxx xxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxx x.xxx XXX, xx xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xx xxxxxx Xxxxx xxxxx xxxxxxxxxx. Xxx xxxx xxxx Xxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxx xxxxx, xxxx xx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxx Xxx xxxxxxxxx Xxxxxxx xxxx xxx xxx Xxxxxx xxx XXX xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxx Xxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx, x. X. Xxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxx Xxx xxxxx xx xxxxxxxxxxxxxx Xxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

d) Berücksichtigung des Versorgungsfreibetrages

Xxxxxxxx Xxx xxxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xx xxxxxx Xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx, xxxx xxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxx xxxxxx. Xx xxxx xxxxxx x xxxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx x xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxx Xxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx xX xx.x Xxx. x XXxXx.

e) Verrechnung der außerordentlichen Einkünfte mit laufenden negativen Einkünften?

Xxxxxxxx xxx, xx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx, xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxx xxx xxxxxxxxxxxx Xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xX xx.x Xxx. x XXxXx.

Xxxx xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx:

Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxx xxxxx xxxxxxxx xx xxxxxx Xxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxx xxxxx xxx xxx xxxxxxxxxx Xxxxxx. Xxx Xxxxxxxx xxx xxx "xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx" xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX xxx xxxx Xxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxx xx. XXX xxx xxxx Xxx xxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxx xxxx xxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx.

Xxxxxxxx:

f) Wie Sie die Steuervergünstigung erhalten

Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxxxxxxxxx, xx xxxx Xxx xxx xxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx.

4. Aufwendungen im Zusammenhang mit außerordentlichen Einkünften

Xxxxxxxxxxxxxxxxx Xxxxxxxxxx, x. X. Xxxxxxxxxxx, xxxxxx xxxx xxx xxx. Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxx xx xxxxx Xxxxxxxxxx, xxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxx Xxxxxx xxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxx xxx. xx Xxxxxxxx xxxxxx. Xxxxxxx xxxx xxxxxx Xxxxxx xx xxxxxxxx, xxxxx xxxxx xxx xx xxx Xxxxxx xxx Xxxxxxxxx xxxxx. Xxxxxx xxx xxxxxxx, xxxx xxx xxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxx xxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxx xx xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx:

• Xxxxxx xxx Xxxxxx xx xxxxxx Xxxx xxxxxxx, xx xxx Xxx xxx Xxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxx xxxxxxxxxx, xxxx xxxxx xxx "Xxxxxxxxx" xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xxx "Xxxxxxxxxx". Xxx Xxxxxx xxxxxxx xxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx.
• Xxxxxx xxx Xxxxxx xx xxxxx Xxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxx, xxxxxxx xxxxx xx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxx, xxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxx xxxx xxxx xxxx xxxxxxx xxx Xxxxxxxxx xxxxx xx xxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxx xx xxx xx Xxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxx. Xxx xxx xx xxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx. Xxx Xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx.

5. Die Fünftelregelung in der monatlichen Gehaltsabrechnung (gilt bis 2024)

Xxx xxx xxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xxxx xx "xxxxxxxx Xxxxxxx", xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx x xxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx x xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxx xxx Xxx. x Xxxx x XXxXx.

Xxxxxxxx:
Xxxx Xxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxx x.xxx XXX xx Xxxxx. Xx Xxxx xxxxxxxx xx xxx xxxxx Xxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxx xxx Xxxxxxxxxxx xxx.

XXXXXXX: Xxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxx. Xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxx xxxxxx. Xxxxxxxxxx xxxxxxxxxxx xxxx xxxxx xxxxx xxxx xx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxxx Xxx xxxx xxxx xxxxx xxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx x xxx Xxx xxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxXx.

a) Gesonderte Bescheinigung in der Lohnsteuerbescheinigung

Xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxx, Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx.

XXXXXXX: Xxxxx xxxxxx Xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx. Xxxxxx xxx xxxx xxxxxx Xxxxx xxxxxxxxxx.

b) Wenn Sie eine Abfindung und einen "normalen" sonstigen Bezug erhalten

Xxxxxxxx Xxx xx xxxxx Xxxxx xxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxx, xxx Xxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xxxxxxxx xxxx xxxxx "xxxxxxxx" xxxxxxxxx Xxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxx, xxxx Xxxxxxxxx: Xxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxx "xxxxxxxx" xxxxxxxxx Xxxxx xx xxxxxxxxx xxx xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxx.

Xxxxxxxx:
Xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxx x.xxx XXX xxx xxxx xxxx Xxxxxxxxxxxx X xxxxxxxxx. Xx Xxxxxxxx xxxxxxx xx Xxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx x.xxx XXX, xxxx xxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx xxx.

c) Besonderheit bei Vergütungen für mehrjährige Tätigkeit

Xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxXxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xx Xxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxx.

Xx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxx xxx, xxxx xx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.

d) Wenn der Arbeitslohn einmal negativ ist

Xx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx, x. X. xxxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx, x. X. xxxx Xxxxxxxxx, xxxxxxx xxxx. Xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxx xx xxxxxx Xxxx xxxxx, xxx xxxx xxxx xxxx Xxxxxxxxxxx xx xxxxxxxx:

Xx xxxxxx Xxxx xxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxx xxxxx xxxxxxxxx, xxx Xxxxxxxxxx xxxxxx xxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx.

6. Wegfall der Fünftelregelung beim Lohnsteuerabzug (ab 2025)

Xxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxx xxx xx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xx XXxX xxxxxxxxxxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xx XXxX xxxx xxx "xxxxxxxxx Xxxxxxx" xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxx. x Xxxx x XXxXx.

Xxx Xxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxx, xxxx xx xxxx xxxxxxx xxxxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxx xxxxxx xxxx xxx xxxxx xx xxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx, xx xx xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx.

Xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxx xxx xxxxxxxxx"Xxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxxx xxx xxx Xxx. x Xxxx x xxx xxx.

Xxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxx xxx xx xx Xxx. x XXxX xxxx x xxx xxxxxx x xx XxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxxxx xxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxx xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxx xxx Xxxxxxxxxxx xxx.x xxxxxxx xxxx.