Ausfüllhilfe zur Anlage EÜR - Einnahmen-Überschussrechnung - 2023 - Teil 2

3. Zeilen 23-72: Betriebsausgaben

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Wichtig: Auch die Fälligkeit muss rund um den Jahreswechsel liegen

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Zeile 23: Betriebsausgabenpauschale für bestimmte Berufsgruppen

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Zeilen 24, 25: Land- und Forstwirte: Bebauungskosten- und Betriebsausgabenpauschale

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Zeile 26: Waren, Rohstoffe und Hilfsstoffe einschl. Nebenkosten

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Zeile 27: Bezogene Fremdleistungen

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Zeile 28: Ausgaben für eigenes Personal

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Zeilen 30-37: Abschreibungen - Allgemeines

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Zeile 30 (und Zeilen 3-21 Anlage AVEÜR): Abschreibungen auf unbewegliche Wirtschaftsgüter

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Zeile 31 (und Zeilen 33-38 Anlage AVEÜR): Abschreibungen auf immaterielle Wirtschaftsgüter

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Zeile 32 (und Zeilen 39-61 Anlage AVEÜR): Abschreibungen auf bewegliche Wirtschaftsgüter

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Zeile 33: Sonderabschreibungen nach § 7g EStG

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Zeile 34: Herabsetzungsbeträge nach § 7g Abs. 2 EStG

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XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx, xx xxxx xxx xxxxxxx XxX xxxxx xxxx xxx XxxxxxxXxX xxxx xx xx Xxx. x xxx x XXxX. Xxxx xxxx xxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xx "xxxxxxxxxxxxxx" Xxxxxxxxxxxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx XXX xxx. xxxxx x.xxx XXX xxxxx.

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Xxxxxxx:xxxxxxXxxxx xx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxx xxxxxxx x xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxx. Xx xxxxxx Xxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxx xxx XxxxxxxXxxxx xxxx xxxxx xxx xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxx, xxxxxxxxx xx xxx Xxxx xxx xxxx Xxxxx xxxxxxxxxxx. Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxx, xxx xx xxxx xxxxxxxxxxx xxxxxxx, xxxx xxxxx xxx XxxxxxxXxxxx xxxxx xxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxx xx xxxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxxx xXxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxx.xxxxxxXxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxx xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxx xxxx xxxxx xxx xxxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxx xxx. xxxxx Xxxxx xxxxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxxx xxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xx xx.xx.xxxx xxx xx Xxx. xx Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx"x.xxxxxxXXXXXXX xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX, xxx xx xxxx xxxxxxxxx,xxxxxxxx xxx xxxxxxxx Xxxx xxx xxx xx.xx.xxxx xxxxxxxxxxxxxxxxxxXxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxx.

Zeile 35: Aufwendungen für geringwertige Wirtschaftsgüter

Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxx xxx xxxxx Xxxx xxx xxx Xxxxx xxx Xxxxxxx xxxxxxxx, x.x. xxxxxxxxxxxxx, xxxxxx. Xxxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx.

Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXXXx xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxxx.

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Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xx x.x.xxxx xxxxxxxxxxx, xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxxxx Xxxxxxxx:

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XXX xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxx XXx.x xxxxxxx xx Xxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxx xxx Xxxxxxxx xx Xxxxx xx xxx.

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xxx Xxxxxxxxx xxxx XXX xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx,xx XXX xxx xxx XXX:
Xxx xxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxx: Xxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxx xxx xxx xxxxxx xxxxx x Xxxxx xxxxxxxxxxx. Xxx xxxxxx: Xxxx XXX xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx,xx XXX xxx x.xxx XXX xxxxx XXx.x xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxxx x Xxxxx xxx xxxxxxx xx x xxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx xxx x Xxx. xx XXxXx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxx xxx Xxxxxxxx xx Xxxxx xx xxx, xxxx Xxxxxxxxxxxx xxx xx xxXxxxxxxxxxxxxxxxx xx Xxxxx xx. Xxxxxx Xxxxxxxxx xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx,xx XXX xxx x.xxx XXX xxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxx xxx xx xxxxxxxx xxx Xxxxxx XXXxxX xXxxxxx xxxxxx.

Xxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx XXX, xxx XXX xxxx x.xxx XXX xxx xxxxx xxx Xxxxxxxxx x xxxx Xxxxxxxxxxxx x xxxxxxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX Xxxxxxxx xxxxxx xxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxxx xxxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, x.X. xxxxxx. Xxxxxxxxxx xxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xX xx Xxx. x XXxXx.

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Xxxxx Xxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx XxxXxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx X x.x XXxX xxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxx xxxx xxx Xxxxxxxx xxx Xxxxxx xxx xxx xx xxx XXX xxxxxx.

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Xxxxxxx: Xx xxx Xxxxxx XXXxxX xxxxxxx xxxxx Xxxxxxxxxx xxx XXX.

Zeile 36 (und Zeilen 62-80 Anlage AVEÜR): Auflösung Sammelposten nach § 6 Abs. 2a EStG

Xx Xxxxx xx xxxx xx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx,xx XXX xxx x.xxx XXX xxxx Xxxxxxxxxxxx, xxx xx xxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxx x Xxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxx xxxxx xx xxx xxxxxxxxx xxxx Xxxxxx xxxxxxx xx x xxx Xxxx xxx x Xxx. xx XXxXx.

Xxx xxxxxxx Xxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx:

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XXXXXXXXX: Xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxx x Xxxxx xxx xxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx, x.X. Xxxxxxxxxxxx xxxxxxx xxxxxx x Xxxxxx xxxx Xxxxxx xxxxxxx xxxxxx xx Xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxx.

Zeile 37: Restbuchwert der im Kalenderjahr ausgeschiedenen Anlagegüter

Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx, xxx xxxxxxx xxxx xxxxxxxxxxxxx xxxx, xx Xxxxxxx xxxx xxxxxx xxxxxxx xxxxxx, xxxx xx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx x XXX xx xxxxxxxxx.

Xxxxx Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx Xxx xx Xxxxx xx xxx Xxxxxxxxxxxx xx. Xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xXxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxxxx xx xxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxx, xxxxxxxxxx xx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

Zeile 38: Miete oder Pacht für Geschäftsräume und betrieblich genutzte Grundstücke

Xx Xxxxx xx xxxxxx Xxx xxx Xxxxx, Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx x xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx. Xxxxx x xxx. Xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx xx Xxxxx xx xxxxxxx.

Zeile 39: Miete und sonstige Aufwendungen für doppelte Haushaltsführung

Xx Xxxxx xx xxxxxx Xxx xxx Xxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx.

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• Xxxxxxxxx Xxxxxxxx: Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx
• Xxxxxxxxx Xxxxxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx

Zeile 40: Aufwendungen für zum Betriebsvermögen gehörende Betriebsgebäude

Xx Xxxxx xx xxxxx Xxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xx Xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx, x.X. xxxx Xxxxx, Xxxxxx, Xxxxxxxx, Xxxxxxx xxx.

Xxxxxxxxx xxxxx Xxx xx:

• Xxxxxxxxxxxxxx xx Xxxxx xx,
• Xxxxxxxxxxxx xx Xxxxx xx.

Zeile 41: Aufwendungen für Telekommunikation

Xx Xxxxx xx xxxxx Xxx Xxxx Xxxxxxxx xxxx Xxxxxxx, Xxxxxxxx xxx. xx.

Xxxxxx Xxx Xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxx. xxxxxxxxxx Xxxxxxxxxx, xxxx xxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx Xxx xx Xxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxxx xx Xxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx Xxx xxxxx xx Xxxxx xx xxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxx xxxx xxxx xxxxx Xxxxxxx xx Xxxxx xx xxxxxxxx.

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• Xxx xxx XxxxxxxxxxxXxxxxxxx xxxx xx xxxx xx xxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxxx. Xxxxxx xxxxxx Xxx xxx Xxxxxx xxxxxxxxxx, xx xxxxx Xxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

Zeile 42: Übernachtungs- und Reisenebenkosten

Xx Xxxxx xx xxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xx xxxx: Xxx Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx.

Zeile 43: Fortbildung

Xx xxxxxx Xxxxx xxxxxxx Xxx xxxx xxxxxxxxxxxx xxxxxxxxxxx xx xxx Xxxxxxxxxx

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Zeile 44: Rechts- und Steuerberatung, Buchführung

Xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx xxxxxx Xxx xx xxx Xxxxxxxxxx

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Zeile 45: Miete / Leasing für bewegliche Wirtschaftsgüter

Zeile 46: Erhaltungsaufwendungen

Xxxx xxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx xxxxx xxxx Xxxxxxxx xxxx Xxx xxxxxxxxxxx xxxxxx xxxx.

Zeile 47: Beiträge, Gebühren, Abgaben, Versicherungen

Xxxxxxx Xxxxxxxxxxxxx:

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Zeile 48: Laufende EDV-Kosten

Zeile 49: Arbeitsmittel

Xxxx xxxxxx Xxx x.X. Xxxxxxxxxxxx xxxx Xxxxxxxxxxx, Xxxxx xxxx Xxxxxxxxxxxxx xxx.

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Zeile 50: Kosten für Abfallbeseitigung und Entsorgung

Zeile 51: Kosten für Verpackung und Transport

Zeile 52: Werbekosten

Zeilen 53-54: Schuldzinsen

Xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxx xxxxxx xxxx Xxxxxx xx xxxxxxxxxxxxx:

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Zeile 55: Gezahlte Vorsteuerbeträge

Xx Xxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xx Xxxxxxxxx xxxxx Xxxxxxxxx.

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Zeile 56: An das Finanzamt gezahlte und ggf. verrechnete Umsatzsteuer

Xx Xxxxx xx xxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx, xxx Xxx xx Xxxxx xxx Xxxxxx xx xxx Xxxxxxxxx xxxxxxxxx xxxxx. Xxx xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxx. Xxxxxxxxxx xxx xxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx.

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Zeile 57: Bildung von Rücklagen und/oder Ausgleichsposten

Xx Xxxxx xx xxxxxxxxxxx Xxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxx xxx, xxx Xxx xx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx.

Zeile 58: Übrige Betriebsausgaben

Xxxxxx Xxx xxxx Xxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx. Xx Xxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx:

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• XxxxxxxxxxxxxxxxxxxxxXxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx XxxxxxxXxxxxxxx.

Zeile 60: Geschenke

Xx xxx Xxxxxx xxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx x Xxx. x XXxXx.

Xx Xxxxx xx xxxx xx xx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxx: Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxx xxxxx xxxx xxx xx XXX xxxxxxxx xxx x Xxx. x Xx. x XXxXx. Xxx Xxxxxx xxx xx XXX xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxx, xxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

Xxx xxx xx XXXxXxxxxx xxxxxxx xx xxxx xxxxx xx xxxxx Xxxxxxxxxx, xxxxxxx xx xxxx Xxxxxxxxxx: Xxxxx xxxx xxx Xxxxxx xxx Xxxxxx xxx xx XXX xxx Xxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxx xx Xxxxx xx xxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxx xxx xx XXX xxxx xxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xx xxxxxx Xxxxxxx xxxxxx xxxx xX x.xx Xxx. x Xxxx x XXxXx. Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xx xxxxxx Xxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxxxxxxxx xxx xx Xxxxx xx xxxxxxxxxxx.

Zeile 61: Bewirtungskosten

Xx Xxxxx xx xxxx xx xx Xxxxxxxxxxxxxxxx: Xxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx "xxxxxxxxxxxxxxx" Xxxxxx xxx xxxxxxx xxx "xxxxxxxxx xxxxxxxxxxxxx" Xxxxxx. Xxxx xxx xxxxxxxxx, xx xxxxxxx Xxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx:

• Xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx, xx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xx xxxxx xxx xxxxxxxxx xxxxxx xxxxxx. Xxxxxx xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx, xxxxxx Xxxxxxxxxxxx. Xxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xx xx x xxxxxxxxx xxx xx xx x xxxxx xxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxx xx Xxxxx xx xxxxxxxxxxx xxxxxx xX x.xx Xxx. x XXxXx.
• Xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxx xxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxx. "Xxxxxxxxxxx" xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxx xx xxx x xxxxxxxxx xxx xxxxx xx xxxxxx Xxxxx xx Xxxxx xx xxxxxxxxxxx xX x.xx Xxx. x XXxXx.

XXXXXXXXX: Xxxxxxxxxxxx xxxx Xxxxxx, Xxx, Xxxxxxxxx, Xxxxxxx xxx. xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx. Xxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxx xx xxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxx xx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

Zeile 62: Verpflegungsmehraufwendungen

Xx Xxxxx xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx.

• Xxxxxxxxxxx xxxx xx Xxxxx xx xx. xxxxxxxxx.
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Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxx Xxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx

Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx Xxx xxxx xxxxx:xxxxxxXxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx

Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxx Xxx xxx xxxxx xx xxxxxxxxxxxxxxx Xxx xxxx xxxx xxx x Xxxxxxx, xxxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx XXX xxxx xxx Xxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx x Xxx. xx Xx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xx xxxx: Xxx Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx.

Zeile 63: Aufwendungen für die Tätigkeit in der häuslichen Wohnung

Xxx x.x.xxxx xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxxxxx xxxx:

Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxx.xxxxxxXxxx xxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxx. Xx xxx xx Xxxxx xx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx xxxx xxx XxX xxx xxx Xxxxxxxxxxxx.

XXXXXXX: Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxx Xxxxxx XXXxxX xXxxxxx xxxxxx xxxxxxxxxxxx.

Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxx xxx x.xxx XXX xXxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxx xxxxxx Xxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxx x.xxx XXX xx xxx Xxxxxxxxx xxxx XXXx xxxxxxxx xxxxxx.

Xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxx Xxxxxxxxxxx, xx xxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxx x XXX xXxxxxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxx xx Xxxxx xx xxxxxxxxxxxx.

Xxxxx xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xx xxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxx, xxxxxx xxxx xxx Xxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxx xxxx, xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxx xx x Xxx. x XXxX xxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxxx xxxxx.xxxxxxXx xxxxxxxx xx xxxxxxxx xxxxx Xxxxxxxx, xxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx x.X. xxxx Xxxxxxx xxx Xxxxxxx. Xx xxx xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx x xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx x xxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

Xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxx xxx Xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx: Xxx Xxxxxx xx xxx Xxxxxxxxxx xxxx.

Wann liegt der "Mittelpunkt" im häuslichen Arbeitszimmer?

Xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxx. Xxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxx: Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx. Xxxx xxx xxx Xxxx, xxxx xxxx xxx xxxx xxx Xxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx. xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxx.

Xxx xxxxxx Xxxxxxx xxxxx xx xxxx xxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xx. Xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxx. Xxx xxxxxx: Xxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxx xxxx, xxxx xxx xxxxxxxxx Xxxxxxx xxxxxxx xxx xx x xxx xxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx. Xxxxxxx xxx, xxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxx xx xxxxxxxxxxx xxxx, xxxx xxx xxxxxx xxxxxxx. Xx xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, XX X xxxxx, XXxXx XX xxxx X. xx, XX X xxxxxx, XXxXx XX xxxx X. xx xxx XX X xxxxx, XXxXx XX xxxx X. xxx.

Xx Xxxxxxx, xx xxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxx xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxxx.

Xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxx xxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxx, XXxXx XX xxxx X. xxxx.

Xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxx xxxx xxx Xxxxxxxxxxx,

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xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx, xxx xx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx, xx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx xxxx XX X. xxxx.

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XXXXXXXXX:xxxxxxXxx xxxxx xxxxxx xxx Xxxxxxxxxxxx, xxxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xx xxxxxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxx xxxx xxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx. Xxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxxxx xxx Xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxx xxx xxx xx.xx.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxxx.

Xxxxxxxxx, xx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxx:

• Xxx xxxxx Xxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxx xxxxxx xxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx, xxxx xx xxxx xxx xxxx xxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxx xx.X. Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx, XXxXx XX xxxx X. xxx.
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• Xxx xxxxx XxxxxxxXxxxxxxxxx, xxx xxxxxxxxxx Xxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx, xxxxxxx xxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx, xxxx xx xxxxx xxxxx xxxxxxxxxxxxx Xxxx xxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxx.

Xxxxxxxxx, xx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx:

• Xxx xxxxx x xxxxxx xxxx xxxxxxxxxxxx x Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxx, xxxx xxxx xxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxx.
• Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxx Xxxxxxxxxx xxxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxx", xx xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx XX xxxx X. xx.
• Xxx xxxxx xxxxxxx, xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxx Xxxx xxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxx, xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx, xx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxx.
• Xxx xxxxx Xxxxxxxxxxx, xxx xxxxx xxx Xxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xXxxxxxxxxxxxxxxx xxxxxxx xxx, xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xx xxxxxx Xxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxx, XXxXx XX xxxx X. xxx.
• Xxx Xxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxx xx xxx Xxxxxx x.xx. xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx, XXxXx XX xxxx X. xxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxxx.
• Xxx xxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx: Xxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx

Wann liegt ein häusliches Arbeitszimmer vor?

Xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxx, xxx xxxxxx Xxxx, Xxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxx, xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxxx. Xxxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xx Xxxxxxxx xxx xxxxxxxxxxxx. Xx xxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

Xx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxx xxxxxxxxxxxx xxxx, xxxx xx xxx xxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxx xxxxx xxx xxx Xxxxxxxxxx, xxxxxxx xxxxxx Xxxxxxxxxxxxxx. Xx xxxx xxxx xxx Xxxx x.X. xx Xxxxxx xxxx xxxxx xxx Xxxx xXxxxxxxxx xxx Xxxxxxxxxx, xx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx.

Xx xxx xxxx Xxxxxxxxx, xx xxx Xxxxxxx, xx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxx xxxx xx xxx xxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxx Xxxxxx xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx.

Xxx Xxxx, xxx xxx xxxxxxxxxx xx Xxxxxxxx xxxx xxxxxx xxxxxxx xxxx, xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxx. Xxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxx xxxx xxxxxxxxxx xxx Xxxxx xxx Xxxxxx xxx. XxxxxxxxxxxXxxxxxxxx xx Xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxx: Xxx xxxx xxx "xxxxxxxxxxx Xxxxxxxxxxxxx"x
• Xxxxxxxxxxxxx: Xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx

Abziehbare Aufwendungen für ein häusliches Arbeitszimmer

Xx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx, xxx x.X. Xxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxx, xxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx xxxx xxx Xxxxxxxx xxxx:

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Xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxx Xxxxxxxx xx Xxxxxx xxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxx, XXxXx xxxx XX X. xxxxx.

Xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx xxxx xxxx xx xxx xx xxx Xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx, xxx xxxxxxxxxxxxxxx xx xxxxxx Xxxxxxx xxxxxxxx. Xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.

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Zeile 64: Sonstige beschränkt abziehbare Betriebsausgaben

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Xx xxxxxx xxx xxxxxxx xxxxxxxxxxxxxx xx xxx xxxxxxxxx xxxxxx Xxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.

Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx

Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxx, xxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxx xx Xxxxxxxxxx xx xxxxxxx, xx xxxxxxxxx xxxx xxx Xxxxx xx Xxxxxxxx xxxxx. Xx X x.xx xxx XxxxxxxxxxxxxxxxXxxxxxxxxxx xxxxxx xx xxxx: "Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx, xxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx." Xxx xx X xx.x XXxX: "Xxxxxxxxxxxx ....xxxxxx xxxxxxx xxxx xxxx xxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xx xxx xxxx, xxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxx."

Xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx Xxxx xxxxxxxxxxx, xxxx "Xxxxxxxxxx" xxxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxx. Xxxx Xxxxxx: Xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx Xxx xxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxxxxxx xx xx Xxx. x Xxxx x XXxX xxxxxxxxx Xxxxxxxxxx xxx xxxx xxxxxx Xxxxxx. Xxx Xxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx,xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx xxx Xxxxxx xxxxx Xxxxxxxxx xxxxxxxx, xxxxx xxx xxxxxxxxxx Xxxxxxx xxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxx Xxxx xx xxx Xxxxxxxxx xx, xx xxx xxx Xxxxxxxxxxx xx xxxxxxxx xxxx, xxxx xx xxxxxx Xxxxxxxxxx xxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxx.

Gewerbesteuer

Xxx Xxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxx xx xxx Xxxxxx XxxX. Xxxx xxxx xxxx xx xxxxx Xxxxxxx xxxxx xxxx, xx xxxx xxxx Xxxxxxxxxx xxxxxxxxx xxxx.

Zeile 65: Fahrzeug: Leasingkosten

Zeile 66: Fahrzeug: Steuern, Versicherungen, Mautgebühren

Zeile 67: Fahrzeug: Sonstige tatsächliche Fahrtkosten

Xx Xxxxx xx xxxxx Xxx xxx Xxxxxxxxxxxxxx xx, xxx Xxxxx xxxxxxxxxx xxxx

• xxxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xx xx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xx x xxx xx xx xxxxxxx,
• xxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxx, Xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, x.X. Xxxx, Xxx, Xxxxxx.
• xxxx xxxxxxxxxxxx Xxxxxx.

XXXXXXX: Xx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.

Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxxxxxxx

Xxxxxx Xxx xx Xxxxx xx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx, xxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx: Xxxxxx Xxx xx xxx Xxxxxxxx xxxx Xxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxx, XxxX, XXX, Xxxxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxx xxx. Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx, xxxx xxxx xxxx xxx Xxxxxx xxx xxxxx xxxxxxxx Xxxxx xxxxxxxx xxx xxxx xxxxx xxxxxxx Xxxxxxx, x.X. Xxxxxxxxxxxxxxx, xxxxxxxxxx xxxxx.

Xxxxxxxxx xxxxxxx xxxxxxx Xxx

• xxx Xxxxxxxxxxxxxxxx xxxxxxx XxxxxxxxXxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxx xx Xxxxx xx.
• xxx Xxxxxxxx xxxx XxxxXxxxxx, XxxxXxxxxxxxxxxxxx xxx Xxxx xx Xxxxx xx.
• xxx Xxxxxxxxxxxx xx Xxxxx xx.
• xxx Xxxxxxxxxxxx xx Xxxxx xx xxxxxx xx xxx Xxxxxx XXXxxXx.
• xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xx Xxxxx xx xxxx xxxxxxxxx, xxxxx xxx Xxxxxxxx xx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxx x Xxxxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx!x.
• xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxx xxx xxx Xxxxxxxxxxxxxxxxx, x.X. xxx Xxxxxxx, Xxxxxxxx, Xxxxxxxxxxxx xx Xxxxx xx.
• xxx Xxxxxxxxxxxx xXxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx Xxxxx xx.
• xxx Xxxxxxxxxxxx xXxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xx Xxxxx xx.

Xxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx

Xxxxx Xxx xx Xxxxx xx xxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xx, xxx Xxx xxx xxxxx Xxxxxxxxx xxxx Xxxx, xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxx xxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.

Zeile 68: Fahrtkosten für nicht zum Betriebsvermögen gehörende Fahrzeuge

Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxx x,xx XXX xx xx xxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xx xxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxx Xxxxx xxx XxxxxxxxxxXxxxxxxxxx xxxxxx Xxx xx Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx: Xxx Xxx Xxxxx xxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxx xxxxxxxxx.

Zeile 69: Enthaltene Kosten für Wege zwischen Wohnung und Betriebsstätte

Xxxxx Xxx Xxxxx XxxxxxxxxXxx xxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxx xxxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxx xxxxxxx x xxxxxx xxx Xxxxxxxxxxxx x xxxx xxxxx Xxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xx Xxxxxxxxxxxxxxxxxxxx xxx. x,xx XXX xx xxx xx. Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxx:

• Xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxx xxxxxx Xxx xx Xxxxx xx xx xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx.
• Xx Xxxxxxxx xxxxxxxx Xxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xx Xxxxx xx xxx xxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx.

Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxx xxxxxxxx Xxxxxxxxx:

• Xxxxxxxx xxxx Xxx Xxxxxxx xx xxx Xxxxxxx xxxx xx xxxxx Xxxxx, xxxxxx xxxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx. Xxxxx xxxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx, xxxxxx xxx Xxxxxx xxxxx xxxx xxxxxxx.
• Xxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx xx xxxx xxxxx XxX xxx xxxxxxxxxx xx xxx xxx Xxxxxxxxxxx "X" xxxx "xX" xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxxxxxx xxxxxxxx Xxx xxx Xxxxxxxxxxxx xxxxx xx xxxxxxx, xxxxxx xxx Xxxxxx xxxxx xxxxxxxxx xxxx xxxxxxx.

1. Ermittlung des Kürzungsbetrages

Xxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xx xxxxxxxxx xxxx, xxxxxx xxxxx xx, xxx Xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx Xxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxx xx xxxxxxxxx xxxxx. Xxxx Xxxxxxxx xxxxxx xxx Xxxxxxx:

• Xxxxxxxxxxxxxxx x"XxxxXxxxxxxxXxxxxxxx"x, xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xx x xxxxxxxx xxx.
• Xxxxxxxxxxxxxxxxxx xxx.
• Xxxxxxxx, xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx xx x xxxxxxxx xxx.
• Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxx.

(1) Kürzungsbetrag nach der Pauschalmethode

Xxxxx Xxx Xxxxx XxxxxxxxxXxx xx xxxx xxx xx x xxxx xxxxxxxxxxxx Xxxxxxx xxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx, xxxx xxx XxxxXxxxxxxxXxxxxxxx, xxxxxxxxx xxx Xxxxx xxx, xxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxx xxxxx:

Xxxxx Xxx xxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxx Xxx xxxxxxxxxx xxxxxxxx xxx Xxxxx xx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx x,xxx x xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx.

Xxx xxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxxxxx "Xxxxxxxxxxxxxxx" xxx xxxxxxxxx.

(2) Kürzungsbetrag nach der Fahrtenbuchmethode

Xxxxx Xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx, xxx xxx xxx Xxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxx.

(3) Kürzungsbetrag mit dem Teilwert

Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xx xxx xx x, xxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx x xxx xxx xxx Xxxxxxxxxxxxxxxxxx.

Xx xxx x xxXxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxxxx, xxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxxx xxx x,xx x xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx x,xxx x xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxx xxxxxxxx xxxxxx.

(4) Ermittlung nach Kostendeckelung

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxx xxx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx Xxxxx xx xxxxxx xxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx. Xxxx xxx xx Xxxxxxxxxx xxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxx.xxxxxx

Xx Xxxxx xx xxx xxxx xxxxxxxxxx xxx Xxxx xxxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxx xxx Xxxxxx xx xxx xx xxxx. XxX xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx xXxxxxx xxx Xxxxx xxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxx xxxxxx xxxxxxxxx xxx Xxxxx xxx.

Xxxxxxxx:
Xxxx xxxxx XxxxxxxxxXxx xxx xxxxx Xxxxxxxxxxx xxx xx.xxx XXX xxxxxxxx xxx Xxxxxxxxxxxx x.xxx XXX. Xxx Xxx xxxx xx xxxxx xx Xxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxx xXxxxxxxxxx xx xxx.

Xx Xxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxxxx, xxx xx Xxxxx xx xxxxxxxxxxx xxx.

Zeile 70: Entfernungspauschale

Xxxxxxxxxxx xxx xxx Xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx x xxxxxx xxx Xxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xx Xxxxxxxxxxxxxxxxxxxx xxx. xxx x,xx XXX xx xxx xx. Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx

• xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx
• xxxx xxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxx xxx XxxxxxxxxXxx xxxxxx xx Xxxxx xx xx xxx xxxxxxxxxx Xxxxxx xxxxxxxx, xxx xxx xxxxx Xxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxx. Xxxxxxxxxx xxxx xx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxx xxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxx.

Zeile 71: Nicht abziehbare Beträge

Xxxx xxxx Xxxxxxxx xxxxxxxxxxx, xxx xxxxxxx xx xxx Xxxxxx xx xx. xxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx xxx Xxxxxx xxxxx xxxxxxx xxxxxxx, x.X. Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx x Xxx. x Xxxx x Xx. x XXxXx.

Zeile 72: Summe der Betriebsausgaben

Xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx xx xxx Xxxxx xx.

4. Zeilen 73-98: Ermittlung des Gewinns / Verlusts

Zeile 73: Summe der Betriebseinnahmen

Xx Xxxxx xx xxxxxxxxxxx Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xx.

Zeile 74: Summe der Betriebsausgaben

Xx Xxxxx xx xxxxxxxxxxx Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxx xx.

Zeilen 75-80: Steuerfreie Einnahmen und Betriebsausgaben

Xx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xxx xxxxxxx Xxxxxxxxx xxxxxxxxx x xxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxx xxxx xxxxxx xxxxxx. Xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx x.X. xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx x Xx. xx, xxx, xxx XXxXx, Xxxxxxxxxxxxxxxxxxxx xxx x Xx. x XXxXx xxxx Xxxxxxxxxxxxxxxxxx xxx xx XXxXx xxxxxxxxx. Xxxxxx xxx. xxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxx, xxx xxxx xx xxx Xxxxxx xxxxx xxxxxxxxxxx, xxx xxxxxx, xxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxx, xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx.

Xxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxxx xxxxxx, xxxxxxx xxxxx xxxx. xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxx xx xx. xxxxxxxxxxx xxxxxx xxxx, xxxx xxx xx xxx Xxxxxx xxxxx xxxxxx xxxxxxxxxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx Xxxx xxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xx Xxxxxx xxxx xx Xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxxx xx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx.xx.xxxx xXXX X xxxxxx xxx xxx xx.xx.xxxx xXXXX X xxxxxx. Xxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx. xxxx: XxxxxxXxxxxxxxx Xxxx xxxxx. Xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxx xxxx xxx xxxxxx xxx xxxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx. Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxx xxxxxx, xxxx Xxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx. Xxxxxxx: Xxx xxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxx xxx xxxxx xxxxxxxxxxx Xxxxx xxxxxxxxxx, xxxxx xx xxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxxx Xxxxxx xxxxxxxx xx xxxxxxx. Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxx xxxxx xxx Xxxxx xxxxxxxx.

Xxxx xxxx xx xx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx:

• XXX Xxxxxxxxx, Xxxxxxx. xxx x.x.xxxx, X xxxx XxxxxxXx xx
• Xxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxx
• Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX.
• Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX.
• Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX

Zeile 81 ff.: Hinzurechnung der Investitionsabzugsbeträge nach § 7g Abs. 2 EStG

Xxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxx xxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx: Xxx xx xx x xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x xxx x XXxXx xxx xxxx xxxx xxx Xxxx xxx xx xx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xx Xxxxx xxx xxxxxx.

Xx xxxxxx xxxxxxxx Xxxxxxxxxx:

• Xxx Xxxxxxxxxxxxx xxx Xxxxx xxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx.xxx XXX.
• Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxx xxxx, xxxxxxx xxxxxxxxx xxxxxxxx xxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxx.
• Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xx Xxxxxxxx xxxxxx xx xxxxxxx.
• Xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxx Xxxxxxxx xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxx x Xxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx, x.x. xx xxxxxxxxxx xx x, xxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxx: Xxx XxxxxxxXxx xxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxx.
• Xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxxx xxxxxx xxxx xxx xxx.xxx XXX xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx x.x.xxxxx xxxxx xxxxxx xxxxxx Xxxxxxx, xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx.

Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxx xxxxxx

Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx x Xxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx Xxxxxxxxx xxx xx Xxx. x XXxXx:

• Xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxx xx x xxxxxxxx: xx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxx xxx xxx xxxxxxxxxxx Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxx Xxx xx Xxxxx xxxxx.
• Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xx xxx xxxxxxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx x xxx XXX xxx. xxxxxxx xx x xxx XXXx xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xx xxxxxxxx xxx xxxxxxx xx Xxxxx xx.

XXXXXXX:xxxxxxXxxxx xx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxx xxxxxxx x xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxx. Xx xxxxxx Xxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxx xxx XxxxxxxXxxxx xxxx xxxxx xxx xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxx, xxxxxxxxx xx xxx Xxxx xxx xxxx Xxxxx xxxxxxxxxxx. Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxx, xxx xx xxxx xxxxxxxxxxx xxxxxxx, xxxx xxxxx xxx XxxxxxxXxxxx xxxxx xxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxx xx xxxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxxx xXxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxx.xxxxxxXxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxx xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxx xxxx xxxxx xxx xxxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxx xxx. xxxxx Xxxxx xxxxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxxx xxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xx xx.xx.xxxx xxx xx Xxx. xx Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx"x.xxxxxxXXXXXXX xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX, xxx xx xxxx xxxxxxxxx,xxxxxxxx xxx xxxxxxxx Xxxx xxx xxx xx.xx.xxxx xxxxxxxxxxxxxxxxxxXxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx:

• Xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx:
  Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx, xxxxxxx xxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxx.
• Xxxxxxxxxxxxx Xxxxxx xxxx xxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx:
  Xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx, xx xxxxx Xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xx Xxxxx xxx Xxxxxxxxx xxxxxx xxxx xxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxx xxxx xxx xxx xxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx.
• Xxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx:
  Xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxx xxx xx x xxx. xx Xxxxxxxxxx xxx xx x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xx. Xxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX.

Zeile 87: Gewinnzuschlag nach § 6c i.V.m. § 6b Abs. 7 und 10 EStG 

Xxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xx Xxxxx xx. Xxxxxx xxxxxx Xxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxx xxxx xxxx xxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxx xxxxxxxxx xxx, xxx Xxxxxxxxxxxxxx xxx x x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xx Xxxxx xx xxxxxxxxxxx xxxxxx xxx xx Xxx. x xxx xx XXxX xxxxx.

Xxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xx XXxX xxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

• Xxx Xxxxxxx xxxxxxxxxxx xxxx xxxxxxx xx xxxx Xxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxx xx Xxxxxxx xxx xxxx xxx Xxxxxxx xxxx xxx xxx xxx x. Xxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx.
• Xxx Xxxxxxx xxxxxxxxxxx xxxx xx xxxx Xxxxx, xxxx xxx Xxxxxxxxx xx Xxxxxxx xxx xxxx xxx xx. Xxxxxxxx xxxx xxx xxx xxx x. Xxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx.
• Xxx xxxxxxxxxxx xxxx xx xxx Xxxx, xxxx xxx Xxxxxxxxx xx Xxxxxxx xxx xxxx xxx xx. Xxxxxxxx xxxx xxx xxx xxx x. Xxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx.

Zeile 88: Investitionsabzugsbeträge nach § 7g Abs. 1 EStG

Xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx xx xx x xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx.xxx XXX, xxxxxx xxx xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx xx Xxx. x xxx x XXxXx. Xxxx xxxxxxx xx Xxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX.

Zeile 89: Wechsel der Gewinnermittlungsart

Xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxX xxxx xxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxx xxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxxxxxxxxxx.

Xxx Xxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxxx.

Zeilen 91-96: Beteiligungen an Personengesellschaften, Gewinnkorrekturen

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