Diese Ausgabe bietet unter anderem folgende interessante Themen:
- Fahrten zur Arbeit: Aufladen von Elektrofahrrädern beim Arbeitgeber steuerfrei?
- Arbeitsmittel: Was nach Eintritt in den Ruhestand noch steuerlich absetzbar ist
- Antrag auf Lohnsteuerermäßigung: Neue Formulare für das Jahr 2018
- Betriebliche Riester-Rente: Keine Krankenversicherungsbeiträge mehr
Hier geht es zum gesamten Inhaltsverzeichnis und zu Ihrem SteuerSparbrief:
I. Beruflicher Bereich
1. Fahrten zur Arbeit: Aufladen von Elektrofahrrädern beim Arbeitgeber steuerfrei?
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2. Fahrten zur Arbeit: Was bei Hin- und Rückfahrt an zwei Tagen absetzbar ist
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3. Fahrten zur Arbeit: Tätigkeiten bei einem verbundenen Unternehmen
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4. Arbeitsmittel: Umwidmung von privaten Gegenständen für berufliche Zwecke
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5. Arbeitsmittel: Was nach Eintritt in den Ruhestand noch steuerlich absetzbar ist
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6. Firmenwagen: Vorteilhafte Nichtbeanstandungsregelung bei Fahrtenbuchmethode
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7. Antrag auf Lohnsteuerermäßigung: Neue Formulare für das Jahr 2018
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8. Altersteilzeit: Keine Sperrzeit bei anschließender Arbeitslosmeldung
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II. Privater Bereich
1. Handwerkerleistungen: Reparatur von Elektrogeräten und Handys absetzbar?
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XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx. Xx xxx xxxx xxxxxxxxx xxxxxxxxxxxx, xxxx xxx XX, xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx Xxxxx xxxxxxxxx xxxxxx. Xxxx Xxx xxx xxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxx, xxxxxx xxxxxx Xxxxxxxxxxx. Xxxx xxxxxxxxxx Xxxxxxxx! Xxx x xxxxxx XxxxxxxxxxxxXxxxx x xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx!
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx.
xxxxxx
2. Haushaltsnahe Dienstleistung: Steuerbonus auch für den Schlüsseldienst?
Xxx Xxxxxxxx xxxxxx xxxxxx xxxxx xxx Xxxxxxx x xxx xxx xxxxx xxxxxxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxx. Xx xxxx xxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxx. Xxx Xxxxx xxx, xx xxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx. Xxxxxxx xx xxxx xxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxx xx x, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxx. x XXxXxx
XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxx x xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx Xx. Xxxxxxx x xxx, xxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx. Xxxx "xxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxx xx. Xxx Xxxxxxx xxx Xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx" xXXxXxxxxxxxxx xxxxxxxx xxx xx.x.xxxx, Xxxxx xxx.
Xxx Xxxxx xxx xxxxxxxxxx xxxx xxx xxxxxx, xxx Xxxxxxx xxxx xxx xxxxxx xxx xxxxxxxxxxxxx. Xxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxxx xxxx xxxx xxx Xxxxxxxx xxx. xxx Xxxxxxxxxxxx xxxxxxx.
XXXXXXXXX: Xx xxxxx xxxxxxxxxxx xxxxxxx, xxxx Xx. Xxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxx xxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx, xxxx xxxx Xxxxxxxx xxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxx xxx Xxxxxxx. Xxxx xx xxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxx Xxxx xxxxx, xxx xxxx xxxxxxxxxx xxxx. Xx xxxx xxx xxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx!x. Xxxxxx xxx xx, xxxxxxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxx. Xxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx XxxxxxxXxxxxxx xxxxxxxx x xxxx Xxx xxxxxx xx xxx Xxxxxxx xxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx.
xxxxxx
3. Krankenversicherung: Doppelt versichert in gesetzlicher und privater Versicherung
Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx x xxxx Xxxxxxxx xx xxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx x xx xxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxx Xxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx.
- Xxx xxx xxxxxxxxx Xxxxx, xxx xxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx: Xxx xxx xxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx
- Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxx xxxx: "Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx XXX xxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx XXX xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx" xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx, Xx. xxx.
XXXXXXX xxxxx xxx Xxxxxxxxxxxxxx Xxxxx xxx XxxxxxxXxxxxxxxxxx xxxxxxxxxxx, xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxx xxx xxxxxxxx XxxxxxXxxxxxxxxxxxxxxxxxx xXXXx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxx xXX Xxxxx xxx x.x.xxxx, xx X xxxxxxxx XX XxxxxxxXxxxxxxxxxx xxx xx.xx.xxxx, x X xxxxxxx, Xxxxxxxx X X xxxxx.
- Xxx Xxxx: Xxx Xxxxxxx xxxxx xx xxx XXX xxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx XXX. Xxxxx xxx Xxxxxxxxxx xxx XXX xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx XxxxxxXxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx XXX xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xx xxx XXX xxxxxxxxxxxx Xxxxxxxxx xx xxxxx XXX xxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxx.
- Xxx Xxxxxxx xxxxxxx xxxx, xxxx xxxx xxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. x XXxX xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxx xxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx XXX xxx xxx XXX xxxxx xxxxxxxx. Xxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxx, xxxx xxx xxxxx Xxxxxxxxxxx xx xxx XXX xxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxx xxxxxxxxxxx xxx.
- Xxx Xxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx xxxxx xxx xxxx xxxxxxxx xxxxxxxxxxxxxx, xxxx xx xxxx xxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx.
XXXXXXXXX: Xxxxx xxxxxxx xxxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxxxxxxxxx xxxx xxxx xxxxxxx XxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxx xxx xxx Xxxxxx xxxxxxxxxxx xxx xxxxxxxxxx "xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xx xxxx XXX xxx Xxxxxxxxxxxxxxxx" xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx, Xx. xxx.
Xxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx XXX xxxxxxxxx xxxxxx, xxxx xxxxxx xxx Xxxxxxxxx xxx XXX xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx: Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
xxxxxx
4. Krankheitskosten: Verzicht auf Kostenerstattung zwecks Beitragserstattung
Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxxxxxxxxx xxx xxxxx Xxxxxxxxx xx xxxxxxxx:
- Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx.
- Xx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxx xxxx Xxxx xxx Xxxxxxxxxxxx xxxxx xxx, xxxxxxx xxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxx. Xxx xxxxx Xxxxx xxx, xx xxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxx Xxxxx xxx, xx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxx Xxxxxx xxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxx xxx xxxx xxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxx xx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xXX XxxxxxxXxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxxxx.
Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxx xxx, xxxx xxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx.
XXXXXXXXX: Xxxxxxxxxx Xxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx, xxxx Xxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx: Xxx xxxxx xxxxxxx Xxx xxx Xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx xxxx xxxx xxxxxxx xxxxxxxx xxxxxxx. Xxx Xxxxx xxx xxxx, xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx.
XXXXXXX: Xxx xxxxxxxx Xxxxxxxx xxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxx xxx x.X. xxx Xxxx, xxxx Xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxxxxx xxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xx xxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx XXX xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxx xxxxx xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx: Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
III. Kinder
1. Kindergeld: Schweizer Kinderrente schließt deutsches Kindergeld nicht aus
Xxxx Xxxxxx xxxx Xxxxxxxxxx xxxxx xxxxxxx, xxxx "Xxxxxxxxxx xxxx Xxxxxx xx Xxxxxxx xxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxx" xxx xx Xxx. x Xx. x XXxXx. Xxxxxxxx xxxx xxxx Xxxxxxxxxx, xxx xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.
Xxxxx "xxxxxxxxxxxxxx Xxxxxxxxxx" xxxxxx xxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx x xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx x xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxx xxx xx Xxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xx Xxxx x XXxXx.
XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx XxxxxxxxxXxxxxxxxxxx xxxxx xxxx xxxxxx, xxxx xxx xx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx xXX XxxxxxXxxxxxxxxxxx xxx xx.xx.xxxx, xx X xxxxxx, Xxxxxxxx XXX X xxxxx.
- Xxx Xxxx: Xxx Xxxxxx xxxxx xxxx xxxxxxxxx Xxxxxxx xxxx xx Xxxxxxxxxxx xxx xxxxxxx xxx Xxx xxxx xxx Xxxxx xxxx Xxxxxxxxxx. Xx xxxxxxxx Xxxxxxxx xxxxxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxx xxxx xxxxx Xxxxxxx xxxx "xxxxxxxxxxx Xxxxxxxxxxx" x.X.x. xxx XXX xx xxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxxx xxx, xxxx xxx Xxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxx xxxxxxx.
- Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxx xxx xxxx xxxxxxxx Xxxx xxx Xxxxx xx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx, xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx. Xxxxx xx xx Xxx. x Xx. x XXxX xxxx xxx xx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxx Xx. xxxxxxx xxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx Xx. xxxxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. x XXxX xxxxx xxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxx xx xxxx xxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxx. xx Xxx. x xxx XXX Xx. xxxxxx, xxxxxx xxxxx xx Xxxxxxxxxx xxxxxxxx Xxx xxxxxxx Xxx. xx Xxx. x Xxxx x xxx XX Xx. xxxxxxx, xxxx xxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxx.
Xxxx xxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxx Xxx xxxx xxxxxxxx:
x xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xXXXx xxx xx.x.xxxxx.
xxxxxx
2. Elterngeld: Kein höheres Elterngeld aufgrund von Urlaubs- oder Weihnachtsgeld
Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx xx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxx xxx. Xxxxx xxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxx" xxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXXXx. Xxx Xxxxx xxx: Xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxx xxx xxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxx" xxxxxx Xxxxxxxxx
XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxxxx Xxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxx Xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxx Xx.
- Xxx Xxxx: Xxxx Xxxxxxxxxxx xxxxx xxx xxx Xxxxxx xxxxx Xxxxxxx xx Xxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx x.X.x. xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx xxxxxx xxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxx xx Xxx xxx xxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxx xxxxxxx xx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx, xxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx. Xx Xxxxx, xxx xxx XXX xxxxxxxxxxxx xxx.
- Xxxx Xxxxxxxxxx xxx XXX xxxxxxx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx, xx xxx Xxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxx xx Xxxxxxxxxxxxxxxxxx. xxxxxxxxxxxxxx xxxxx xxxxx xxx xxxxxxxxx Xxxxxx xx xxx xxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxx Xxxxxxxxx xxx Xxxxxxxxxx.
- Xxxxx xx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx, xxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx xxxxxxxx xxxx. Xxxxx xxxxxxx xx xxx xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxx, xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxx.
- Xxxx Xxxxxxxxx xxx xxxxxxxxx Xxxx xxxxx xxxxx xxxxxx, xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxx. Xxxx xxxx xxx xx xxxxxxxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxx xxxxx xxxxxxxxxxxx xxx. xxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxx xxx xxxxxxxxxxxx Xxxxxxxxx xx xxxx xxxxxxxxx xxxx.
xxxxxx
IV. Kapitalerträge
1. Lebensversicherung: Steuervorteil durch Wechsel des Versicherungsnehmers
Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxx "xxxxxx Xxxxxx" xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxx. Xxx Xxxxx xxx, xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx, xxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxxx xxx xxx Xxxxx, xx xxx "xxxxxxxxxxx Xxxxxx" xxx xxx Xxxxxx xxx "Xxxxxxxxxxxxxxxxxxxx" xxxxxxxxxxxxx xxxxxx xxxxxxx xxx xxxxxx Xxxxxx xxxx xxx.
xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx
Xxx xxxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxx xxxxxxxx xxxxx xxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.
Xxxxx xxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxx xxxxxxxx xxxxxx. Xxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx.
XXXXXXXXX: Xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxx: Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxxxx xxxx, xxx xxxx Xxxxxxxx xxxxxxxx, xxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x XXxXx xxx xxx Xxxxxxxxx xxxxxxxxxx x xxx xx xxxxxxxxxx Xxxxxxx xxxxxx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxx xxx xxxx Xxxxxx, xxx xxxxx xxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxx.
xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxx
Xxxxxxxxxxx Xxxxxx xxx xxx Xxxxxx, xxx xxxxx Xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.
- Xxx xxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxx "xxxx Xxxxxxx" xxx xx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx "xxxxx Xxxxxxxxx" xxxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxx xxxxx. Xx xxxxxx Xxxx xxx xxxx xxxxx Xxxxxxxxx xxxxxxxx xx xxxxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx.
- Xxxx xxx xxx xxx "xxxxx Xxxxxxx" xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxx xxx "xxxxx Xxxxxxx" xxxxxxxxxxx, xx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx "xxxxx Xxxxxxx" xxx xxxxxxxxxxx xxx xxx xx xxxxxxxxxx. Xxx xxx xxx "xxxxx Xxxxxxx" xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx "xxxxx Xxxxxxx".
XXXXXXXXX: Xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxx xxxxx xx Xxxx xxx Xxxxxxxxx xxx, xxxx xxx xxxxx xxxxxxxx Xxxxxxx xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxx Xxxxxxx xxxx xx xx XxxxXxxxxX Xxxxxxxxxx xxx xxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx.
xxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx
Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx xxxxxxxxxx Xxxxxxxxx x Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxx x xxxxxxxxxxxxx xxxxxxxxxx, xxxx Xxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx xx.x:
- Xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx "xxxxx Xxxxxxx", xxx xxxxxxxxxxxx xxxx. Xxxxx xxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx, xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxxxxxxx xxxx.
- Xxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx "xxxxx Xxxxxxx", xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx xxxxxx xxxxxxx. Xxxx xxx "xxxxx" Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xx Xxxxx xxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
V. Eigenheim und Vermietung
1. Fotovoltaik: Häusliches Arbeitszimmer zur Verwaltung der Anlage absetzbar?
Xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx, xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx. Xxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx.
Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx x.xxx XXX xxxxxxx xx xxxxxx, xxxx "xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx" xxx x Xxx. x Xx. xx XXxXx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxx Xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxxxxxxxxXx xxxx.
xxx Xxx Xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx, xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx "xxxxxxxxxxxx" xxx xXX Xxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx.
Xxx Xxxxxxxxx xxx "Xxxxxxxxxxxxxxxx" xxxxxx xxxx xxxxx xxx xxx Xxxxxx, xxxxxxx xxxxx xxx XXX xx Xxxxx xxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxx x.x. Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xx. x Xxxxxxx xxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxxx xxx Xxxxxxx xxxxx xxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxx. Xxxxxxxxxx xxxxxxxx xxx Xxxxxxx, xxxx xxxx xxxx xxxxxxxxxx Xxxxxxx xxx x Xxxxxxx xx Xxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.
xxx XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx, xxxx xx xx xxxxx xxxxxxxxxxxxx Xxxxx xxxx xxxxxx xxxxxxx xxxx. Xxx xxxxx xxxxxxxx xxxxxxxxx Xxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx.
Xxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx: Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxx xxxx xxx Xxxx xxxxx xx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxx xxx Xxxxxx xxxxx x xxxx xxxxx xxxxxxxxx x xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxx xxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XxX xxxxx.
Xxx Xxxxxxxxxx xxxxx xxxx xxx xxxxxxxx xxxxxxxxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx "Xxxxxxxxxxxxxxxxxx" xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxx "xx Xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xx Xxxxxxxx." Xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxx xxx x.x. XXXxXxxxxxx xxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, xx X xxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxx XxxxxxxxxxxxXxxxxxxxx: Xxx Xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx.
xxxxxx
2. Verbilligte Vermietung: Bei möblierter Wohnung Möblierungszuschlag einbeziehen
Xxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxx xxxxxxxxxx xx x xxx xxxxxxxxxxxxx Xxxxx xxxxxxxx xxx xx Xxx. x XXxXx. Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx xxx "xxxxxxxxxxxx Xxxxx" xxx "xxxxxxxxxxxxx Xxxxxxxxxx" xxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxx xx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxxxx Xxx, Xxxx xxx Xxxxxxxxxxx. Xxx xxxx xxxx, xxxx xxxx Xxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxx
XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxx xx xxXxxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxx xxx, xxxxxx xxxxxx xxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xXX Xxxxxxxxxxx xxx x.xx.xxxx, xx X xxxxxxx X, Xxxxxxxx XX X xxxxxx.
- Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx x xx xxx Xxxxxxx x xxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xXxxxxxXxxxx xxx xxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxxxx xx xxxxxx Xxxxxxx xxx Xxxxxx xxxxxxxx xxx Xxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxx xxx Xxxxx xxxxxx Xxxxxxxxx xxxx xx xxxxxxxxxxxxxxxx Xxxxxxxx. Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx x xx xxxxxxxxx xxx Xxxxxxxxxx.
- Xxx Xxxx: Xxx Xxxxxxxx xxxxxxxxx xx xxxxx Xxxx xxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx x. Xxxxxxxx xxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx.
Xxxxxxx xx Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx xxx. Xxxxxx xx xxxxxxxxx "xxxxxxxxxxxxx Xxxxxxxxxx" xxxx xxx "xxxxxxxxxxx Xxxxx" xxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxx, xx xxx Xxxxxx xxx xx x xxxxxx xxxx xxxx xxxxxxxxxxxxxx xxx xXxxxxxxxxxxxxxxxxx XX xxx x.xx.xxxx, XXX xxxx X. xxxx.
XXXXXXXXX: Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxx xx Xxxxxxxxxxx Xxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxx xxxxxxxxx. Xxxxxx Xxx xxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxx xxxx xxxx, xx xxx xxxxxxxxxxxx Xxxxxx xxx xx x xx xxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx, xxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx. Xx xxx Xxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx x x xxx xx x xxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxx xxxxxxx xxx xxxxxxxxx xxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx xxxxx x xxXxxxxxxxxx. Xxxxx xxxxx xxx xxxx xxx Xxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxx xxxxxxxx XxXxXxxxxxx "Xxxxxxxxxxx"x.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx.
VI. Renten und Pensionen
1. Betriebsrente: Überbrückung bis zum Rentenbeginn krankenversicherungsfrei
Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxxxx "Xxxxxxxxxxxxx" xxxxxxxx. Xxx Xxxxx xxx, xx xxxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx xxx xxx xxxxx xxxxxxxxxxxxxxxxx xxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx "xxxxxxxxxxxxx Xxxxxxxx" xxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx xxxx, xxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxx xx xxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxx, xxx xx xxx XXX xxxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxxx Xx.
- Xxxxxxx xxxx xxxxx xxx XXX xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xx xxx XXX xxxxxxxxxx, xxx xxx xxx Xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxx. Xxx xxxxx xxxx xxxx, xxxx xxx xxxxx xx xxxxx Xxxxxx, xxxxxxx xxx "xxxxxxxxxxxxxxxxxxx" xx xxxxxxxxxxx Xxxxx xxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxx xxxxx Xxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxxx.
- Xxxxxxx xxx xxx XXX xxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxxxx. Xxxx xxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxxxxx, xxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxx xxxx.
- Xxx Xxxx: Xxx xxxxxx xxxxxxxxxxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxxxx xx xxxx xxxxxxxxx Xxxxxxxxx xx Xxxxx xxx xx.xxx Xxxx, xxxxx xxxxx xxx xxx Xxxxxxxxxxx xx xxx xx. Xxxxxxxxxx xxxx xxxxxxxxxxxx "Xxxxxxxxxxxxx" xx Xxxxx xxx xxxxxxxxx xxx Xxxx xx. Xxxx Xxxxxx xxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxx xxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx. Xxxx xxx x xx xxx XXX x xxxxx xxxxxxxx!
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxx Xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxx .
xxxxxx
2. Erwerbsminderungsrente: Höhere Renten durch verlängerte Zurechnungszeit
Xxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxx xxxxx xxxx xxxx xxx xxxx xxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxx xx xxxxxxxxx, xxx xxxxx xxx xxxx xxx Xxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xx.x.xxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxxxxxxx xxxxxxx xx xx XXX XXx. Xxxx xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx. xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxx Xxxxxxxx, xxxxx Xxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxxxx xxxxx.
XXXXXXX xxxx xxx xxx "Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxx Xxxxxxx xXXxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx. xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxx xxx xx XXX XXx.
Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxx xx xxxxxxxx, xxx xx xxx x xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx x xxxx Xxxxx xxxxxxx xxx xxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxx xxx xxxx xxx xxxx, xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxx xxxxx Xxxxxxxx xxxxxxx xx xxxx Xxxxxx. Xxx Xxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxx Xxxxxx xx Xxxxxxxxxxxx. Xxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxx xx Xxxxxx.
Xx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx XXX XXx |
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xxx Xxxxx |
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x x xx xx xx xx xx |
xx xx xx xx xx xx xx |
x x x x x x xx |
XXXXXXX: Xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx, xxx xx x.x.xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx Xxxxxx xxxxxx xxxxx xxx xxxxxxxxx. Xxx xxxxxxxx xxxx x,x Xxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxx xxxxxxxxx xxxxxx.
XXXXXXX: Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx, xxx xxxxxxx xxx xxx xxx xxxxxxxxxxx xx. Xxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxx xxx xxx xxx Xxxxxx xxx Xxxxxx, xx xxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx xxx Xxxxx, xxxx xx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxx
3. Betriebliche Riester-Rente: Keine Krankenversicherungsbeiträge mehr
Xxx Xxx xxxxxx, xxxx xx XxxxxxxxXxxxxxxxx xx xxxx Xxxxxxxxx:
- Xxx xxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxx xxxxxx xxx XxxxxxxxXxxxxxxxxx xxxxxxxxxxxx, x. X. Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, XxxxxxxxxxxXxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xXxxxxXxxxxxxx.
- Xxx xxxxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxx, xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx x Xx. xx Xxxx x XXxXx xxx xxxxxx xxxxxxxxxxx xxx XxxxxxxxXxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx. xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx xx Xxx. x Xxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxx xxx. xxxxxxxxxxxxx XxxxxxxxXxxxxx.
Xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx XxxxxxxxXxxxxx xxxxxx xxxx xx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxx x xxxxxxxxxx xxx xxxx x xxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx x xxxxxx xxx xxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx. Xx xxxxxx xxxx xxx Xxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx: xx,x xx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx, xx. x,x xx xxxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx: x,xx xx, xxxxxxxxx xxxx xxxxx xx x! Xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxx, xxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x Xx. x XXX Xx.
Xxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx XxxxxxxxXxxxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx x xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx. Xxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx XxxxxxxxXxxxx xx xxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx Xxxxxxxxx xxxxxxx xxxxxxxx xx xxx XXX Xx. Xxxx xxx xxxxxxx xxxxxxx: xxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxxx xxx Xxxxxxxxxxxx.
Xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxx x xxxx xxxxx xx Xxxxxx! x xxxx xxx Xxxxxxxxxxx xxxxxxx. Xx xxxxx xx xxx Xxxxxxxx, xxxx "xxxxxxxxxxxx XxxxxxxxXxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx XxxxxxxxXxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx XXxXX xxxxxx xx xxx Xxxxxxx xxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx xx xxxxxxxxx xxxx.Xxx xxxxxx xxxxxxx xxxxxxxxx xxxx xxxx xxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx XxxxxxxxXxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxx xxxx xxxxxxxxx xxx xx. x,x Xxxxxxx" xXXxXxxxxxxxxx xxxxxxxx xxx xx.x.xxxx, Xxxxx xxx.
Xxxxxxx xxxx xxx xxx xxx XXxXXxXxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxx XxxxxxxxXxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxx xxxxxxxx, xxxx xxxxxx xxxxxxxxxxxxx XxxxxxxxXxxxxx XXxXXxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxx XxxxxxxxXxxxxx xxxxxxxxx xxxxxx.
XXXXXXX xxxx xxx xxx "Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxx Xxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxx xxx. Xxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxx: Xxxxxxxx xxxxxx xxxxxxxxxxxx XxxxxxxxXxxxxx x xxxxx xxx xxxxxxx XxxxxxxxXxxxxx x xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx xxxx xxx xxx Xxx. x Xx. x XXX Xx.
- Xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx XxxxxxxxXxxxx xxxxxxxxxxx xxx xx xxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxx. Xxxxx xxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xx Xxxxx xxxxxx.
- Xxxxx xxx Xxxxxxxxxxx xxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx XxxxxxxxXxxxx xxx xxx xxxxxxxx XxxxxxxxXxxxx xxxxxxxxx, xxxxxxx xxxx xx xxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxx xxx xxxxxxxxxxxxx XxxxxxxxXxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx, xxx xxx xxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx xxxxxx, x.x. xxxxxxxx xx xxx Xxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx.
- Xxx Xxxxxxxxx, xxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx XXxX xxxxxxx, xxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxx xx Xxxxxx xxx XxxxxxxxXxxxxxxxxx xxxx, xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx XxxxxxxxXxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxx, xx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx xxxx xx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxx xx xxxxx xx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxx Xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxx .
VII. Steuergrundlagen
1. Nichteheliche Lebensgemeinschaft: Zusammenveranlagung weiterhin verboten
Xxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx x xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx x xxxxxxxx xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxx Xxxxxx, xxx xxxxx xxxxx xxxxxxxx xxxxx, xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxx xxxxx, xxx xxxxxx xxxxxxxxxxxxxxx.
Xxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxxxxxxxx xxx xx XXxXx. Xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxx Xxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx. Xxx xx Xxxxxx xxxxxxxxxx Xxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxx" xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xx xxxxxx xxxx xx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxx, xxx xx xxxxxxxxxx Xxxxxxxxxxxxxxx, x.X. Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx xxx. Xx xxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxx, xxx xxxxx xxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxx, xxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXX X xxxxxxx.
Xxx Xxxx: Xxx Xxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxx xxxxx xxxx xxxxxxxxxxx Xxxxxxx xx xxxxx Xxxxxxxx. Xxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxx xxx xxxx xxx xxxx xxxxxxxxxxx Xxxxxxxx, xxxx xxx xxx xxxx Xxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx "Xxxxxxxxxxxxxxxxxxxxx" Xxxxxxxxx xxxxxx. Xxxxxxxxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx.
XXXXXXXXX: Xxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxxxxxxxx, xxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx, "xxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx" xxx xxx Xxx. x Xxxx x XXxXx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.
xxxxxx
2. Steuerzinsen: Höhe der Nachzahlungszinsen im Jahre 2015 verfassungsgemäß?
Xxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxxx xxxx xx Xxxxxx xxx Xxxxxxx xxxxx Xxxxxxxx xxx x Xxxxxxx xxx Xxxx, x.x. xxxx xxxxx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx x,x x xxx xxxxxxxxx Xxxxxxxxxxxxxx. Xxxx xxx xx xx Xxxxxx xxxxxxxxxx xxx xxx XXx.
- Xxx Xxxxxxxx xxx x x x.x. xxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxxx, xx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxx xx Xxxxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxx xxx x,x x, xxx Xxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxx xxx xxx XXX xxx xxxxx x,x x. Xx Xxxxxxxxx xxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx x x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx XXXx. Xxxxxxxxxx xxxxx xxx, xxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxx xx xxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx.
- Xxx Xxxxxxxxxxxxxxx xxxxx xx Xxxx xxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx x,x x xxx Xxxx xx xxx Xxxxxx xxxx xxx Xxxxx xxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.
- Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxx xxx XXX xxx Xxxxxxxx xxx x x xxxxxxxxx xxxx xxx Xxxx xxx x.x.xxxx xxx x.xx.xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx xxx xxx xx.x.xxxx xxx xx.x.xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, X X xxxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx x x x.x. xxxx xx xxx Xxxxxx xxxx xxx Xxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxx xxx xXX Xxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx, Xxxxxxxxx.
- Xxx Xxxx: Xxx Xxxxxxxx xxxxxx xx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxx xxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxxx. Xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx x x x.x. xxxxxxxxxxx x xxx xxxx xxxxxxxxx xxxx xxx Xxxxxx Xxxxx xxxx xxx Xxxxxxxx xxxx. Xxx Xxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxx xxxxxxx, xxx Xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx.
- Xxxx Xxxxxxxxxx xxx XX Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxx xxx x,x x xxx Xxxxx xxx. x x xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxxx xx xxx Xxxxxx xxxx xxx xxxx xxxx xxxxx xx xxxxx Xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxx xx xxxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxx xxxxx xxxx Xxxxxxx xxxxxxxx x,xx x xxx x,xx x xxxxxxx. Xx xxxxxxx xxxx xx xxxx Xxxxxxxxxxx xxxxx xxxxx xxxx xxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxx xxxxxxxxx.
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XXXXXXXXX: Xx xxx xxxxxx Xxxxxxxxxxxxxx xxx XX Xxxxxxxx xxx XX Xxxxx xxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxx xx x.x. XXXxXxxxxx xxx x.x.xxxx xxxxx xxx XXXxXxxxxxx xxxxxx xxxxxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxx xxxxxx xxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxx xx Xxxxxxxxx xxx Xxxx xxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxx xxx Xxxxxxxx xxx x x xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxxxx. Xxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxx xxxxxxxxx, xxxxx xxx XXX xxx Xxxxxxxxxxxxxxxxxxxxx xxx: Xxx Xxxxxx xxxxxxx Xxxxxxxxxxxxx, xxx xxx Xxxxxx xxxx xxxx xxxxxxxxx xx xxxxxxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx.
VIII. Schenkung und Erbschaft
1. Familienheim: Unmöglichkeit der Selbstnutzung aus gesundheitlichen Gründen
Xxx xxxxxxx Xxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxxxxxxxxx xx Xxxxx xxxx xxxxxx xxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxx xxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xx Xxx. x Xx. xx xxx xx XxxXxXx.
Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx, xxxx xxxxxxxx "xxxxxxxxx Xxxxxxx" xxxxxxxxx, xxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx. Xxx xxxxx "xxxxxxxxx Xxxxxxx" xxxx, xxx xxxxxxxxxx xxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxx xxxx, xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxx Xxxxxxxxx xxxxx xxxx xxxxxxxx. Xxxxxxxxxx Xxxxxxx xxxxxx xxxxx. Xxx Xxxxx xxx, xx xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxx "xxxxxxxxx Xxxxxxx" xxxxxxxxxx xxxxxx.
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Xxx Xxxx: Xxxx Xxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxx. Xxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx, xxxx xxx xxx xxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxx x xxxxxxxxxx Xxxxxxxx x xxxxx xxxx xxxxxxxx xxxxxxx xxx. Xxxxx xxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxxxxx, xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxx. Xxxx xxxx xxx xxx xxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx Xxxxxxx xxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxx xxx. Xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx "xxx xxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxx Xxxx xxxxxxx xxxxxx xxxx xXxxxxxxx".
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xxxxxx
2. Erbschaftsteuer: Verbesserte Steuerregeln für Ausländer
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