You say that there can be just one abonnement per kunde. So just outer join and see if you got a record:
select k.knr, k.vname, k.nname,
coalesce(to_char(a.ablaufdat), '-' ) as ablaufdatum
from kunde k
left outer join abonnement a on a.knr = k.knr and a.ablaufdat < to_date('01-01-2015', 'DD-MM-YYYY')
order by k.vname asc, k.nname asc;