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xxxxxxxxx, xxx xx Xxxxx: Xxx xxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxx xxxx xx x. Xxxxx xxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxx, xxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx Xxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxx. Xx xxxx xx xxx Xxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xx Xxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxx xx xxxxxx xxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxx xxxx xxx x xxxxxxxxx xxxxxxxxx x Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xXX Xxxxx, Xxxxxxxxx xxx xx.x.xxxx, x X xxxxxx. Xx xxxx xxxxxxxxxx xxxxxxxxx xxx xx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx. Xx xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxx xxxxx xxx Xx. XXX X xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xx xxxx xxxxxxxx xxxx, xx xxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxx xxxxx, xxx Xxxxxx xx xxxxxxxxxxxxx xxx xxx Xxxx x xxxx xx xxxxxxx xxxx xx xxx Xxxxxxxxxx xxx xxxxx xxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

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I. Beruflicher Bereich

1. Doppelter Haushalt:
Zweitwohnungsteuer nur im Höchstbetrag absetzbar

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• Xxxx Xxxxxxxxxx xxx XXX xxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx, xxxx xxxxx xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx. Xxx xxxxxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx. Xxxxx xxx xxx xxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx.
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xxxxxx

2. Doppelter Haushalt:
Geringe Fahrzeitersparnis nicht ausreichend

Xxx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx. Xx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxxx xxxxx, xxxx xxxxxxxx xxxxxxxx xxxx x xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxx xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx "xxxxxx Xxxxxx" xxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xx xxx xxxxxxxxxxx Xxxxxx xxx xx xx xxxxxx Xxxxx xxxxxxx Xxxxxxx:

• Xxxx Xxxxxxxxxx xxx xx Xx xxx xxxx Xxxxxxx, xxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.
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• Xxxx Xxxxxxxxxx xxx xx Xx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxx xxx Xxx xx Xxxxxxx xxxx xxxxx xxxxxxxxxxx, xx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xXX Xxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxxx:

• Xxx Xxxxxxxxxxxx xxxxx xxxx xx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxx xxxxxxxx xxxxxxxxx xxxx. Xxxx Xxxxxxxx xxx xxx xx xxxxx Xxxxxx xx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xx xxx Xxxxx xxx xxxx xxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxx xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx.
• Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xx Xx, xxx xxxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx.

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• Xxx Xxxx: Xxx Xxxxxxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxx xx Xx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxx Xxxxxxxxxxxx xx xx. x Xx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx, xxx xxx xx xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx, xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxx xxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxx xxxxx xxx Xxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx xxxxx xxxx Xxxxxxx xxxxxxx. Xxx Xxxxx xxxxx xxxx xxxxxx Xxxxxx.
• Xxx Xxxxxxx xxx xx xxxxxxxxx xxxxxxx, xxx Xxxxxxx xxx Xxxxxx xxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxx xxx xxx Xxx xxxxxx xx Xxxxxxxxxxxxx xxxxx Xxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx. xx Xxxxxxx xxxxxxxx. Xx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxx, xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxxx xx xxxxxxxxxxxxxxxx. Xxx xxx Xxxxx xxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xx xxxxx xx, xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xx xxxxxxxxx Xxxxxxx xxx xxxxx Xxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxx xx xxxxxxxxxx Xxxxxxx, xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx x Xx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xXX Xxxxxxxx, Xxxxxxxxxx Xxxxx xxxxx.

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xxxxxx

3. Dienstliche Fahrten:
Durchschnittswerte für die Treibstoffkosten 2023

Xxxxxxxxxxxxx xxx xxx xxxxxxxx Xxx xxxxxxx Xxx xxxx Xxxxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xx xxxxxx, xxxxxxx Xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxxxxxxxxXxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx. Xxx XxxXxxxxxxxxx xxxx Xxxxx Xxx xxxxxxxx Xxx, xxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxx xxxxx xx xxxx xxxxxxx xxx, xxxx xxx xxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx Xxxx xxxxxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxx xxx. Xxxx xxx xxx xxxx Xxxxxxx, xxxx Xxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx xxxx XX X. xxxx. Xxxx xxx xxxx xx xxx XX xxxxxxxx, xxxx Xxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxx xxxx Xxxxx: Xxx xxx Xxxxxxxxxx Xxxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxx. Xxxx xxx xxxx xxx xxxxxxxxxx xx Xxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx Xxxx Xxxxxxx xxx XXXX xxx xxxx xxxx xxx Xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx.

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Xxxxxxxx:
Xxx xxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxx Xxx xxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx: Xxx Xxxxx xxxxxxxxxx xxx xxx xx xxxxxxxxxxxxxxxx x Xxxxx xXxxxx Xxxx, xxx Xxxxx xxxxxx xx Xxxxxxxxxxxxxxxxxx xxx,xx Xxxx. Xxxxxxxxx xxxx Xxx xx Xxxx xx.xxx xx xxxxxxxx.

Xxxx Xxxxxxxxxxxx xxxxxxxxx Xxx xxxx: xx.xxx xx : xxx xx x x Xxxxx x xxx,xx Xxxx xxxxxxxx.xxx,xx XXX

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4. Anwaltskosten:
Aufwendungen wegen Disziplinarverfahrens abziehbar

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxx, xxxx xxxx xx xx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxxx. Xxxxxxxxxxxxx xx xxxxxxxx Xxxxxxx xxxxxxxx xxxxxx xxx xx xxxx xxxxxxx Xxxxxxxxxxxxxxx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx x xxxxxxxxx. Xxxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxxxxxx.

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• Xxx Xxxx: Xxx Xxxxxxx, xxx Xxxxxxxxxxxx, xxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxx XxxxxxxxxXxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxx xx xxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx. Xxxx xxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx x.xxx XXX. Xxxxx xxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxx, xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx XXX xxxxx xxx Xxxxx xxxxxx xxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx.
• Xxxxxxxxxxx: Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx. Xxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxx xxxxxx, xx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx. Xxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxx xxx Xxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXX xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxx xxx, xxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx, xxxxxxx xxx xxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xx Xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx. Xxx xx xxxx xxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxx xxx Xxxx xxxxxx xxxx, xxx xx xx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx. Xx xxxxxx Xxxx xxxxx xxx Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxx, xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxxx xxxx xxxxx Xxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxx xxxxx x xxxx. XXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxx

xxxxxx

5. Minijob:
Keine geringfügige Beschäftigung für beherrschenden Geschäftsführer

XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxx XxxX xxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xx xxxx xxx Xxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxxxxx xxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxx, xxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxx, xxxx xxx

• xx Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx
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Xx xxxxxxx Xxxxxxx xxxx xxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx. xxxxxx xxx Xxxxxxxx xxxxxxxxxXxxxxxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxx.

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II. Privater Bereich

1. Haushaltsnahe Dienstleistungen:
Kein Abzug der Kosten eines Wäsche-Services

Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xxx Xxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx xxx xxx Xxx. x XXxXx. Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx.

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2. Krankenversicherung:
Bei Kostenerstattungsverfahren kein höherer Abzug

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Xxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx "xxxxxxxxx" Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxx. Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx.

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• Xxx Xxxx: Xxx Xxxxxxx xxx xxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx. Xxx Xxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxx xx xxx XXX xx xxxxxxxxxxxxxxxx xxxxx, xxxx xx xxxxxx xx Xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXX X xxxxxxxx. Xx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx xxx xxx xx XXXxXxxxxxxxxx Xxxxxxxxxxxx, xxxxxx xxx XXX xxxxx xxxxx xxxxxxxx Xxxxx xxxxxxxx xxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx XXX xxx xxxxxxxxxx xxxxx XXX xxxx Xxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxxx.
• Xxxxxxxxxxx: Xxx xxxxxxxxxxx Xxxxxxxxxx xxx xx xx Xxx. x Xx. x Xxxx x Xxxxxx. x Xxxx x XXxX xxxxxxx xxx xxx xxx Xxxxxxxxx xxxxx xxxxx xxx XXX XXX xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxx xxxxx, xxxx, xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxx XXX xxxxxxx, xxxx xxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx. Xxxxxx xxxx xxx Xxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXX X xx Xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx xxx Xxxx xxxxxxx xxx, xxxx xxxx xxx xxx Xxxxxxxx xxx XXX xxxx Xxxxxxxxxxxxxx xx xxx XXX xxxxxxxxxx xxx, xxx xx xxx xxx Xxxxxxxxxxxxxxxxxx xxx XXX xxxxxxxx xxxxxx, xxxxxx xxxx xxxxx, xxxx xxxxx xxxxxxxx, xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxx XXX xxxxxxxxxxx Xxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

3. Insolvenzverfahren:
Kosten sind nicht abzugsfähig, oder?

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• Xxx Xxxx: xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xx. Xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx.
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• Xxx Xxxxxx xxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xx xxx xxxxxxx xxxxx xxx xxxx xxxxxxxx XXXxXxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx xxx. Xxx xxx Xxxxxxxxxxxxxxxxx XX xxxx xxxx Xxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxx xxxxxxx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

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xxxxxx

4. Private Veräußerungsgeschäfte:
Erhöhung der Freigrenze auf 1.000 EUR

Xxx Xxxxxxx xxxxx Xxxxxx, xxxxx Xxxxxxx xxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx xxxx xxx xxxx Xxxxx xxxxxxxx. Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxx, xxx xxxx xxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx xxxx xxx xxx Xxxx xxxxxxxx xxx xx Xxx. x XXxXx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx

xxxxxx

5. Spenden:
Inbetriebnahme eines Zuwendungsempfängerregisters

Xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xXXXxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx xxxxxxxxxx xxxx, xxxxx Xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx, Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx, xxx Xxxxxxxxxxxxxx xx xxxxxx, xxx xx Xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx x xx xxx XXXx. xxxxxxXxx Xxxxxxxx xxxxx xxxxxxx Xxxx xxxx xxx xxx "Xxxxxxxxxxxxxxxxxx" xxxxxxxxxxx. Xxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxxxxx xxxx "xxxxxxxxxx" Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

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Xx xxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxx xxxx, xxxxx Xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxx:

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• Xxx Xxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxx xxx XXXx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxx xxx Xxxxxxxxx xxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx xxxxxx Xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxx. Xxxx xxxx xx xxxx xxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx.xxxxxxXxxxxxxx Xxx xx xxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxx: Xxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx
• Xxxxxxx: Xxxxxxxxxxxxxxxxxx Xxxxxx

xxxxxx

6. Spenden:
Automatisierter Kontenabruf beim Zuwendungsempfängerregister

Xxxx xxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xXXXxx xxxxxx xxxxxxxx. Xxxxx xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxxxxx xxxx, Xxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx. xxxxx xxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx: Xxxx xxx Xxxxxxxxxxxx, Xxx, xxxxxxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxx xxxxxx xxx XXXx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx XX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xx xxx x.x.xxxx xxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxx, xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxx. Xxx xxxxx xxxx: Xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XX xxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxXXXx xxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

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• Xxxxxxxxxxxxxxxx xxxx Xxxxxxx
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xxxxxx

III. Nebentätigkeit

1. Musikschullehrer:
Honorarvertrag oder Festanstellung?

Xx xxx xxxxxxx Xxxxxx xxx xxxx Xxxxxxx xx xxxxxxxx, xxxxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxx x xx xxx XXX xxx Xxxxxx xxx xx.x.xxxx xX xx xxxx Xx. Xxx XXX xxx xxxx xxxxx xxx xxxxxx "Xxxxxxxxxxxxxxxxxxxx" xxxx Xxxxxxxxxxx xxxxxxxxxxx.

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xxxxxx

2. Musikschullehrer und andere Lehrkräfte:
Gilt ein Vertrauensschutz für die Vergangenheit?

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Xxxxxxxxxx xxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxx XXXxXxxxxx xxx xxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxx xx xxx x.x.xxxx xxxxxxxxxx xXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx x.x.xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xx xxxxxxxx xxxxxx, xxxx xx xxxx xxx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx"xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxx"xxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxx xxx Xxxxxx xxx XXX xx Xxxxxxx xxxx xxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxxx xxxxx xxxxx xxxxxxx xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxx xx Xxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xx xxx xx xxxxxxxxx Xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxxx, xxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx, xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx xx Xxxxxxxxx xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxx xx xxxxxx. Xxxx xxxxx xxx xxxxx, xxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxx xXXX Xxxxxxx, Xxxxxx xxx xx.x.xxxx, X x XX xxxxxx. Xxx Xxxxxxxx xxxxx xxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxx xxxxxxx xxx Xxxxxx xxx XXX Xxxxxxx xxxxx xxxxxxxxx, xx xx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxx xxxx, xxxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxx xxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx, xxx, xxxx xxx Xxx xx xxxxx x xxxxxxxxxxxxxx xxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx XXXxXxxxxxx xxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxxxxxx xxxx xxxx.

xxxxxx

3. Ehrenamt:
Ehrenamtliche Tätigkeit als Wahlhelfer

Xxxx xxxxxx xxx Xxxxxx xxx XxxxxxxXxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx. Xxx xxxxxxxxxxx Xxxxxx xxxxxx xx Xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxx xxxx xxx xxxxxxxxx Xxxxxxxx xxxx. Xxx xxxxxx Xxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxx, xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx XxxxxxxxXxxxxx xXxxxxx xxx xx.x.xxxx, xxxX xxxxxxxxx.

Xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx xxxx xx x Xx. xx Xxxx x XXxX xx Xxxxxxxxxx xxx X x.xx Xxx. x XXxX. Xxxxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxxxxxxx xxx XXX xxxxxxxxx xxx xxxxx, xxxxxxxxxx.

• Xxxx xxx Xxxxxx xxx xxxxxxx xxx xxx XXX xxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxxxxxx.
• Xxxxxx xxxx xxxxxxx Xxxxxx xx xxxxxx Xxx xxxx xxxx Xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxx xxxxxxx Xxxxxx xxxxxxxxxxxxx, xxxx xxxx X x.xx Xxx. x Xxxx x XXxX xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxx, xxxx xxx x.x. Xxxxxxxxxxxxxxx xxxxx xx xxxxx xxxxxxxx Xxxxxx xxxxxx, xxx xxx XXX xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxx.

Xxx xxxxxxxxxXxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xx xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xXxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xXxxxxxxxxxxxx.

• Xxx Xxxxxxxx xxxxxxx xx xxxx xx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxXxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx "Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx" xxxxxxxx xxxxx xx xx Xxx. x Xx. x XXxXx. Xxx xxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx, xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxx xx xxxxxx.
• XxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx. Xxx xxxx xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxxx xxxxx xxxx Xxxxxxxxxxx xx xxxxxxxxxxxxx:
  • Xxxx xxx Xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxx xxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxxxx xxxxxx.
  • Xxx Xxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xx xxx XXxX xxxxxxxx xxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx

xxxxxx

IV. Kinder

1. Elterngeld:
Fragen-Antworten-Katalog zu den Neuregelungen

Xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxx, xxx xxxx xxxx xxx Xxxxxx xxx Xxxxxx xx xxxxxx Xxxxxxxxx xxxxxxxx, xxxxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx. Xxxx Xxxxxxxx xx xxx x. Xxxxx xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxx, Xxxxxxxx, Xxxxxx xxx Xxxxxx xxxxx XxxxxxxXxxxxxxxxxXxxxxxx xx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx Xxxxxxxx xx x. Xxxxx xxxx xxxxxxxxxxxxxxx. Xxxxxxxx Xxxxxx xxxxxx xxxxx xxxxxxx xxxxxxxxx:

• Xxx xxxx xxxx xxxx Xxxxxxxxxx xxxxxxxx
• Xx xxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxx
• Xxx xxxxxxxxx xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxxx
• Xxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx
• Xx xxxx xxxxxx xxx xxxxxxxxxxxx
• Xxxx xxxx xxxx xx xxx Xxxxxxxxxx xxx xxxxx xxxxx xx xxxxxxxxxxxx
• Xxx xxxxxxx Xxxxxxxxxxx

Xxx xxxxxx xxx XxxxxxxXxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx: Xxx xxxxx Xxxxxx xx xxxx

xxxxxx

V. Kapitalerträge

1. Schneeballsystem:
Wann sind Verluste aus Container-Leasing absetzbar?

Xxxx xx xxxxxxxxx XxxxxxxxxxXxxxxxxxXxxxxx "xxxxxxxx" Xxxxxxx xxxx xXxxxxXxxxxxxxx, xxxx Xxxxxxxxxxx, xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxx xxxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxx xxxxxxx. Xxx Xxxx "xxxxxxxx" xxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xx xxxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxx xxxxx, xxxx xxxxxxxxxxxxxx xxxx xxxx. XXX Xxxxxxxxx, Xxxxxx xxx x.x.xxxx, x X xxxxxxx.

Xx Xxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxx xxx XxxxxxX XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxx xx.xxx Xxxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx XxxxxxX XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx xxxxx xxx xxx Xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxx xxx Xxxxxxxxx.

Xxxx xxxxxx Xxxxxx xxxx xx Xxxxxx xxxxxxxx, xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxx XxxxxxxxxxXxxxxxxxXxxxxx xxxxxxxxxx xxxx, xxxx xxxx xxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx. Xxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xx xxx XxxxxxXxXxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx x. X. xxx xx xx Xx. x XXxX xxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx, xxxxx xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx. Xxxxxxxx xxxx xxxxxxxxxx xxxx xxxx xxxxxxxxx, xxxx xxx xxxxxxxxxx xxxxxxxxxxx xxxx xXX XxxxxxXxxxxxxxxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxxx.

• Xxx Xxxx: Xx Xxxxxxxxxx xxxx xxxxxx xxx Xxxxxxx xxxxx Xxxxxxx xxx xxxxx xx.xxx XXX xxx xxx XxxxxxXxXxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxx xxxxxx xxx xx xxxx xxxxxxxxxxxxxxxx Xxxxx xxx Xxxxx xxxxxxx. Xxxxxxx xxxxx xxx Xxxxxxx Xxxxxxxxx xxx xxxxxxx Xxxxx. Xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xx, xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxx xxx Xxxxx xxxxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxx xxxx xxx XxxxxxX Xxxxxxxxxxxxxx x xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx x xxxxx Xxxxxxxxx, xxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxxxxxx. Xx xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xx xxxx Xxxxxxxxxx, xxx xxxx Xxx xxx Xxxxxx xxx Xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxx, xxxxx xxxxxx xxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx.
• Xxx Xxxxxxx xxx xx Xxxxxxxxxxx xxxx xxxxxx xxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxx, xxxx xxxxxxxxxx xxxxxxxxx, xxxx xxxxxx xxxxxxx xxxxxxxx Xxxxxxxx xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxx xx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xxxxxx Xxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx xxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxx xx xxx Xxxxx xxxxx xxx. Xxxxx xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxx xxxxxxxxx xxxx xxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxx, xxxx xxxxx xxxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xx xxxxxxx xxx.
• Xxxx xxxxxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxx xxxx xxxxx xx Xxxxxxxx. Xx xxxxx xxxx xxxxx xxxxxxxxxxx, xxxx xxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxx xx xxxxxxx xxx. Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxx Xxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxxx xxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxx, xxxxxxxxxx xxxx xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xxx Xxxxx xxx xxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxx xxxxx, xxxx xxxxx xx xxxxxx Xxxxxx xxxxxxxx. Xxxxxxxxxxxx xxxxxxx xxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxxx xxx xx Xxxxxxxxxx xxxx xxxx xxxxx xxx Xxxxx xxx xxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx.
• Xx xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xx xx Xx. x XXxX xxx. Xxxx Xxxxxxxxx xx Xxxxx xxx xx xx Xx. x XXxX xxx xxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxx xxx, xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxx xxxxx Xxxxxxx xx xxxxxxxxxxx. Xxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xx xxxxx xxxxxxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxx, xxx xx xxx Xxxxxx xxxxxxxxxxx xxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxxxx XxxxxxxxxxXxxxxx xxxxx xxx.
• XXXXX: Xx xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxx. Xxx Xxxxxxxxx xxxxxx xxxxx xx Xxxxxxxxxx xxxxx xxxxxx xxxxx xxxxxxxx Xxxxxxx xxxx xx xx Xx. x XXxX xxxxxxxx xxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xx Xxxxxxxxxxxxxx xxxx xxxxx xx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx, xx xxxx xxx Xxxxxxx x xxxx xx xxxx xxxxxxxxxx xxxxxxxxx x xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxxxxxxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxx xxx xxx xx xxxxxxx xx.xxx XXX xxx Xxxx. Xx xxxxx xxx Xxxxxxxx xxxxxxxxxx. Xx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxx.

Behandlung der Abschlagzahlung in 2021

Xx xxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxx Xxxxxxxx xxxxxxxx, xxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx XxxxxxX Xxxxxxxxx xx xxxx xx xxx Xxxxxxx xxxxxxxxxx xxxxx xXxxxxxxxxxxxxx Xxxxxxx xxx xx.x.xxxx, X xxxx x xxxxxxxxx. Xxxxxx xxxx:

• Xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxx xxx xxx Xxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xx. x XXxX. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx.
• Xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxx xxxxx xx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.
• Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx XxX xxxxxxxxxx xxxxxx xxxxx, xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxx xxx xxx Xxxxxx xx xxx Xxxxxxxxx xxxxxxx xxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx

xxxxxx

VI. Eigenheim und Vermietung

1. Energetische Maßnahmen:
Fragen-Antworten-Katalog des BMF

Xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxxxxxx xxxx xxx xxxx Xxxxx. Xx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxx x Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xx.xxx XXX xxxxxxxxxx, xx xxxxxxx Xxxx x Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xx.xxx XXXx xxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxx xxxx xx xxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx XxxxxxxXxxxxxxxxxXxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxx Xxxxxx xxxxxx xxxxxxxxx:

• Xxx xxxx xxxxxxxxxx xxxxxxxxxxx
• Xxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx
• Xxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx
• Xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx
• Xxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx
• Xxx xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx
• Xxxxxx Xxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxx
• Xx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx
• Xx xxx xxxx xxx xxxx xxx xxxxxxxx Xxxxxx xxxxxxx

Xxx xxxxxx xxx XxxxxxxXxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx XXxXx

xxxxxx

2. Energetische Maßnahmen:
Beachten Sie die neuen Musterbescheinigungen

Xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxxxxxx xxxx xxx xxxx Xxxxx. Xx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxx x Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xx.xxx XXX xxxxxxxxxx, xx xxxxxxx Xxxx x Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xx.xxx XXXx xxx xxx Xxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxx, xxxxxxxxxxxxx xxxxxxxxx XxxxxxxxxXxxxxxxxx xxxxxxxxxx xxxx. Xxxx Xxxxxxxxxx xxxxxx XxxxxxxxxxxxxxxxxxxxXxxxx x.x Xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx XxxxxxxxxxxxxxxxxXxxxxxxxxxx xxx xXxxxxxxxx xxx. Xxxxx xxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.

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• XXXxXxxxxxxxx xxx x.x.xxxx
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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxx: Xxxxx Xxxxxxxxxxxxx xxxx xx xxx XXxX x xxxx xxxxx

xxxxxx

3. Fotovoltaikanlage:
Rückgängigmachung des IAB laut FG Köln rechtens

Xxxx xxxx xxx xxxxxxxxxx xxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx xx xXx xxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxx xxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx xxx x Xx. xx XXxXx. Xxx xxxxxx xx xxxxxxxxx Xxxxx: Xxx xxxxxxxxx, xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxx xx xx XXxX xxxxxxxx xxxxx, xxx xxxx xx Xxxxx xxx xxx xx xx Xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx Xxx xxxxxx: Xxxx xxx XXX xxx Xxxxxx xxxx xxxxxxxxxxxx xxxxxxx xxxxxx xxxx xxxxxx xx xxxxxxxxx Xxxxx xxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxx xxx xxxxxxx xxxxxxx xxxx xxxxxxxxxxxx.

Xxx Xxxxxxx xxx xxxxxx xxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx XXX xxxxxxxxxxxx xxxxxxx xxxx. Xx XXXxXxxxxxxxx xxx xx.x.xxxx xXXxXx xxxx X X. xxxxx xxxxxx xx xxxx: "Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xx xxx xxx x. Xxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxxx xxx xx. Xxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxxx xxxx xx xx Xxxxxx x XXxX xxxxxxxxxxxx xx xxxxxx, xxxx xx xxxx xx x Xx. xx XXxX xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx." Xxxx Xxxxxxxx xxxx xx xxx Xxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx, xxxxxx Xxxxx xxxxx xxx xxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx.

Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx XXX xxxx xxxxxxxxx Xxx xxxxxx xxxxx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

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• Xxx Xxxx: Xxx Xxxxxxxxxxxxx xxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx XXX. Xx Xxxxxxxx xxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xx,x xXx xx. Xxx Xxxxxxxxxxx xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx xxxxxxxxxxxx xxx x.x.xxxx xxxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxx xx xx xXx xxxxxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxx xxx xxxxxxx xxxx xxxx xxxxxxxxxx XXX xxxxxxxxxxxx, xxx xxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxx xxxx xxxxxxxx XXXxXxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx. Xxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx XXX xxxxxxxxxxx. Xx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxx xxxxxxxx, Xxxxxxxxxxxxxxxx xx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxx Xxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxx Xxxxxxx xx xxxx

xxxxxx

VII. Renten und Pensionen

1. Rentner:
Höhere Einkommensfreibeträge in der Grundsicherung im Alter

Xxxxxxxx, xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxx x Xxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx, xxxxx Xxxxxxxx xxxxxxxxxXxxxxxxxxxxxxx xx Xxxxx xxx. xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx XXX XXX x xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx. Xxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxx, xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx:

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• Xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx: Xxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxxx xx Xxxxx xx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxxxxx xxx xxx xxxxxxxxxxxx Xxxxx xXxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxx X xxx XX xxx.x xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx XXX xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx, xxxxxxxxxx xxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx x xxxxxxx xx xx XXX XXX. Xxx xxx xx Xxxxx xxxx xxx Xxxxxx xxx xxxxxxx xxx,xx XXX xxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx Xxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxx xxxx Xxxxxxxxx.
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• Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxx xx xxxx XXX xx Xxxxx xxx xxx XXX xxxx xx.xx.xxxx: xxx XXXx xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xx xxx xx xx x Xx. xx Xxxx x XXxX xxxxxxxxx Xxxxxx xx xxx XXXx. xxx xx Xxx. x Xx. x XXX XXXx.

XXXXXXXXX: Xxxxx Xxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xx Xxxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxx xxxxxxxxx xxx, xxx xxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxxxxx Xxxxxxxxx xXxxxxx:xxxxxx"Xxxx Xxxxxxxx"x.

xxxxxx

2. Rentner:
Höhere Einkommensfreibeträge beim Grundrentenzuschlag

Xxxx xxxx xxxx xx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxx xxxxxxxx xx xxxxxxx, xxxxxxx xxxxxxxxxx xx Xxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxx. Xxxx xx Xxxxxxx xxxxxxxxx Xxxxxx xxxxxxx xxxx xxxxxxx, xxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xx xxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxx xxx XXX XXx xxx.xxxxxxXxxxxxxx Xxxxxxxxxxxxxxxxxxx.

Xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxx xxxxxx xxx x. Xxxxxx xxxxx Xxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xx Xxxxx xxxx xxxx xxx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx x.xxx XXX xxxx Xxxxxxxxxxxxxx xxx x.xxx XXX xxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx, xxxxxx xx Xxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx Xxxxxxxxx xxxxx x.xxx XXX xxx. x.xxx XXX, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx XXX XXx.

XXXXXXX xxxxxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx xx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx.xxx XXX xxxx Xxxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx, xxxxxx xx Xxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxx x.xxx XXX xxx. x.xxx XXX xxxx xxx xxxxxxxxxxxxxx Xxxxxx xx xxxxxx Xxxxx xxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxx xxxx:

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx Xxxxxxxxxxxxxxxxxx x Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx

xxxxxx

3. Beschäftigung von Altersrentnern:
Doppelte Krankenversicherungsbeiträge

Xx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx. Xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxx xxxxxxx xXxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxxx xxx xxx xx xxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxx xxxxxxxx xxxxx. Xxxx xxxx xxx x.x.xxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxx xxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx. Xxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxx, xxxx xxxx xxxxx xxxxxxxxx xxx xxx xx XXX XXx. Xxxx Xxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxx xxxxxx.

Xxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxxxx Xxxxx xxxx xxx Xxxxxx, xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxx xxx xxx Xxxxx xx xxxxxx. Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx. Xxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx: xx,x x xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx, xx xxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxx. Xxxx xxx Xxxxx xxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx: xx,x x xxxx Xxxxxxxxxxxxxx.

Xxxxx Xxxxx xxx Xxxxxx xx xxx Xxxxx xxxxxx xxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx: x.xxx XXX xx Xxxxx, xx.xxx XXX xx Xxxxx, xxxxx xxxx xxxx xxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx. Xx xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxx xx Xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx. Xxx xxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx

xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx: Xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xx xxxxxxxxx xxx xx xxxxxx xxx xxx XXX Xx.

XXXXXXXXX:xxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxx xxxxxxxxx xx xxxx Xxxxxxxxx. Xxxxxxx xxxx xx xx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx xx xxxx xxxxxxxxx Xxxxxxxxx xxxx xxx Xxxx xxx Xxxxx xxxxxxxxxx. Xxxxxxxxx xxxx xxxxxxxxxx xxx xxx xxx xxx xxxxxx xxxxxxxxx Xxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxx. x XXX Xx.

xxxxxxxxxXxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx: Xxxx xxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xx xxxxxxxxx xxx xx xxxxxx xxx xxx Xxx. x XXX Xx. Xxx Xxxxxxx, xxx xxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxx, xxx xxxxx xxxxxx Xxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx.

XXXXXXXXX:xxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx. Xxxxxx Xxxxxxxxx xxx xxx Xxxxx xxxx xx xxxxxxx xxxxx xxxxxx xXxxxxx:xxxxxxXxxx xxx Xxxxxxxxxxxxx.

xxxxxxxxxXxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx: Xxxx xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xx xxxxxxxxx xxx xx xxxxxx. Xxxx xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx xxx. xxxxxxxxxx xxxxxxxxxxx Xxxxxxx, xx xx xx xxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxxx xxxx xxx Xxxxxxx xxxxxx xxx Xxxxxxx xxxxxxxx, xxxx xx Xxxxxxxx xxx Xxxxxx xxx Xxxxx xxxxxxxxx xxx, xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxxx xxxxxxxxxxx.

Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx: Xxxxxxx xxxxxxx xxxx xxxx Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxx xxxxxx. Xx xxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxx xxx Xxxxx xx Xxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x XXX Xx.

Xxxxxxx xxxxx xxx Xxxxx: Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxx Xxxxx xxxxx Xxxxxxx xxx xxxxx Xxxxxxxxx xxx xxx XXX xxxxxx xxxxxxx, xxxxxxx xxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxx xx Xxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx: Xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxXxxxxxxxx xxxxxx.

Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xx x Xx. xx XXxXx xxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx x Xx. x XxXXx. Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxx xx xxxxxxxxxxx, xxxx xxxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx xx Xxx. x xxx. Xxx. x XXX XXx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

Xxxxxx xxx xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxx Xxxxxxxxxxxxxxxxxx x Xxxxxxxxxx "Xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx"
• Xxxxxxxx Xxxxxxxxxxxxxxxxxx x Xxxxxxxxxx "xxxxx xxxxxxxx" x xxxxxx

xxxxxx

VIII. Selbstständige

1. Arbeitgeber:
Erhöhung der Schwerbehinderten-Ausgleichsabgabe

Xxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxx, xxx xxxxxxxxxx x Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxxx Xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxx xxx xx. Xxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx xxx xx xxxxxxxx xxxxx xxx, xxx XXX XXx.

• Xxxxxxxxxxx xxx xx xxx xx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxxxx xxx xx xxx xx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx x Xxxxxxx xxxxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx.
• Xxx Xxxxx xxx Xxxxxx xxx xxxxx xxxxxxxxx, xx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxxxx xxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx x.x.xxxx:
  • xxx XXX xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx x Xxxxxxx xxx x Xxxxxxx,
  • xxx XXX xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx x Xxxxxxx xxx xxxxxxx xxx x Xxxxxxx xxx
  • xxx XXX xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx x Xxxxxxx.

XXXXXXX xxxxx xxx x.x.xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx, xxx xxxxxx xxxxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxx. Xxx xxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxx:

• xxx XXX xxxxxxxxx xxx xx xxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx,
• xxx XXX xxxxxxxxx xxx xx xxx xx Xxxxxxxxxxxxxxx,
• xxx XXX xxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxxxxxxxxxx.

Xx xxxxxx xxx xxx xxxxxxx Xxxxxx xxxxxxxx xx xx.x.xxxx, xxxx xxx Xxxxxx xxxx xxx Xxxx xxxx xxxxxxx xxxx xxx xxx XXX XX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx" xxx x.x.xxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx xx. Xxxxx xxx Xxxxxxxxxxx xx xxx xxxx xxx XxxxxxxxxxxxXxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxxx Xxxxxxx xxx xxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xx xxx x.x.xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxx. Xxxxxxxx xxxx xxxx xx xxx xxxxxx xxxx Xxxxxx, xx xxxxx xxxxxx xxx Xxxxxx xxxx Xxxxxx xxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx x.x.xxxx xxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx x xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx x xxx xxxxx xxxx xxxxxxxx xXxxxxx:xxxxxxXxxxxxxxxx xxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxx

Xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx x xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxx xxxxxxxxxxxXxxxxxxxxxxxxxxxx xx xx.xxx XXX xxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxx, xxx xxxxxx xxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx, xxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxx xxxxx, xxxxxxxxx xx xxxxx xxxx xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxx xx xxxxxxxxxxxxx. Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxx. x Xx. x XXX XXx xxx. XXxXxxxxxxxxx xxxxxxx xxx xx.x.xxxxx.

xxxxxx

2. Arbeitgeber:
Vereinfachung bei Gruppenunfallversicherungen

Xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxx xxxx xxx Xxxxxxxxx xxxxxx. Xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxx xx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxx xxxx xxx xxx XXX xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXxXx.

Xxxxxxx xxxx: Xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxx xxx xxx XXXxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxx xxx xxx. xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXX xxxx xxx x.x.xxxx xxx Xxxxxxxxxxx xxx xxx XXX xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx. Xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xx xxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx
• Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx

xxxxxx

3. Gewerbesteuer:
Aktuelles zum Vorliegen eigenständiger Betriebe

xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx, xx xxxxxx xxxx xxxxx xxx Xxxxx, xx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxx xxxx: Xxx Xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xx xxx Xxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxx xxxxxx, xxxxxxxx xxx Xxxxx xxxxxx xxxxxxxx, xxxx xxxxx Xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xx.xxx XXX xxxxxxxx xxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxx xxxx xxx Xxxxx, xx xxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx XXxXx xxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx xx Xxxxxxx xxx.xxx XXX xxxxx xxxxxxxxxxxxxx. Xxxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxx xxxxxxx, xxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx.

XXXXXXX: Xxx XX Xxxxxxxxxxx xxx xxxxxxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxx xxx XXX xxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xXX Xxxxxxxxxxx, Xxxxxx xxx x.x.xxxx, xx X xxxxxxx X,Xx.

• Xxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xXxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxxx xx xxxxx Xxxxxxxxxxxxx. Xx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xx xxx Xxxxx xxxxx xxx xxxx xx xx XXxX xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx.xxx XXX xxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxxxxx, xxxx xx xxxx xx xxxx xxxxxxxx Xxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxx. Xxxx Xxxxxx xxxxxxx xxxxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx, xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxx xx xxxxxx Xxxxxxxx, xxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx.xxx XXX. Xxx Xxxxxxx xxxx xxx Xxxxx xx xxx xxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx.
• Xx xxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx. Xxxxxxxx xxxxxx xxxxxxx xx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxx xxxxxx Xxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx. Xxx Xx. xxxx XXX xxxxxx X X xxxx xXxxxxx: XX Xxxxxxxxxxx, Xxxxxxxxxx Xxxxxxx xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx: Xxx xxxxx xxx Xxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxx xxxxx xxxxxxx, xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxx, xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.xx.xxxx, xx X xxxxxx Xx.

• Xxx Xxxxxxx xxxxxxxxxx xxxxx Xxxxxxx, xxx xxx xx xxx Xxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxxxxxx xx xxxxx xxxxxxxx Xxxxxxx xx, xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx. Xxx Xxxxxx xxxxxxxxxx xx xxxx xxxxx Xxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx, xxxx xx xxxx xx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxx xxx XX xx.
• Xxxx Xxxxxxxxxxxxxxx xxxxxxx xx xxxx xx xxxx xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxxx xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xXxxxxx: XX Xxxxxxxx, Xxxxxxxxxx Xxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxxx xxx Xxxxxxxxxxxxxx xxx XXX xxxxxxxx xxxxx xxxxxxx xxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxx: xxxxxxxxxx Xxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxx Xxxxxxxx, xxxxxxx xxxxxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxxx xxxxxxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxx xxxxxxxxxxxx.

xxxxxx

4. Umsatzsteuer:
Ausweis zu hoher Steuer in Rechnungen unschädlich?

Xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx xxxxxxxxxxx xxxx. Xxx xx xxxxx xx, xxxx xxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xx xxxxx Xxxxxxxx xx Xxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx x Xxxxxxx xxxxxxxxxx xxxxxxx xxxxx. Xxxx xxx x xxxxxxxxxx x Xxxxxx xxx xxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxx, xxx xx xxx Xxxxxxxx xxxxxxxxxxx xxxx, xxxxxxxxxx, xxxx xxxx xxxxx xx xxxx xxx. Xxx xxxxxxxxxxxx xxx xxxx xx xx xx xxx Xxx. x XXxX xx xxxxxxxx. Xxxx xxxx xxx Xxxxxxxx xxxxxxxxxx xxxx, xxxxxxxxxx xxxx xxx Xxxxxx xxxxxx. Xxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxx x xxxxxxxx xxxx, xxxx xxxx Xxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxx Xxxxx xxx xxxxx xxxxxxx xxxx. Xxxx xxxx xxxx xxxx xxxx xxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxxxx xxx xxxxxx Xxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxx xxxxx xxx xxx xxx Xxxxxx xxxx xxxx, xxxx xxxx xxxx Xxxxxx xxxxx xxxx Xxxxxxxx xxxxxxxxxxxxx xxxx.

XXXXXXX: Xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxx xxx x.xx.xxxx xXxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xx Xxxxxxxx xxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxx Xxxx, xxxx xxxx Xxxxxxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxx xxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxx xxx xxxx xx xxxxx Xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxx, xxx xxxx xxxx xxxx Xxxxxx xx Xxxxxxxxxxx Xxxxxxxxx. Xxxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx XxXXxXxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXX X x xX xxxxxxxxxxxxx :xxxx. Xxxxxx xxxx:

• Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxx xxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx, xxxxxxxx xxxxx Xxxxxx xxxx xx xxx Xxx. x XXxX. Xxxx xxxx xxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx. Xxx Xxxxxxxxxxx xxx xxxx Xxxxxxx xxx xxxxxxxxx Xxxxx.
• Xxx Xxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx, xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx. xxxxxxxxx xx xxxxxxxxxx.
• Xx Xxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxx xx Xxxxxxxxxxxxxx xxx xxxx xx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx XxXXxXxxxxxx xxx xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx xxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxx XxXXxXxxxxxx xxxxx xxxxxxxxxx. Xxxxxxxxxxxx xxxx xx xxxxxx Xxxxxxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxx xxx xx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxx Xxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xxxxxx.
• Xxxxxxxxxx, xxx xxxxx Xxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxx, xxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxx xxxx, xxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xx.x Xxx. xxx XXxXX. Xxxxxxxx xxxxxx xxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxx xxx xxxx xxxxxxxxxxxx, xxxx xx Xxxxxxxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx.
• Xxxxxx xxxx xxx Xxxxxxxxxxxx xxx XxXXxXxxxxxx Xxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxx Xxxxxx xxxx xx xxx Xxx.x XXxX xxxxxxxxxx xxx, xxxxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxx xxxx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx.
• Xxx XxXXxXxxxxx xxxx xxxxx xxx Xxxxxx xxxxxxxxxxx xxxxxx, xx xxxxx xxx xxxxxxxxx Xxxxxxxx xx xxxxx Xxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx xxx. Xxxxx xxx xx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxx, xx xxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx.

XXXXXXXXX:xxxxxxXxx XxXXxXxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxx. Xxxx Xxxxxxxx: Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx, xxxxxx xxx xxxxx Xxxxxxxx xxxxxxxx xxxxx, xxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxx. x XXxX. Xxxx xxxxxx xxx Xxxxxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXx xxxxxxx xxxxx xxx XXXxXxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxx, xxxx xxx xxx Xxxxxxxx xx xxxxxxx xxx, xxxx xxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxx xxxxx. Xx xxxx xxxxx xxxxxxxxxx xxxx xxx xxxx xxxx xxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxx xxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xx. X X xxxxx xxxxxxxxx xXxxxxxxxxx: XX Xxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

xxxxxx

IX. Steuergrundlagen

1. Vorläufiger Steuerbescheid:
Folgen der unzutreffenden Auskunft des Finanzamts

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Xxxxxxxx:
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X. Ausland

1. Grenzgänger Luxemburg:
Neue Besteuerungsregeln für Überstunden

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XI. Soziales

1. Arbeitslosenversicherung:
Einführung eines Qualifizierungsgeldes

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XII. ... und zuletzt noch das

1. Fußball-Europameisterschaft:
Regierungsgarantien und Steuergarantien

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Klimaschutz-Beratung der UEFA und des DFB

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Klimafonds für die EURO 2024

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Ticketerwerb mit Zugang zu VIP-Logen

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