Diese Ausgabe bietet unter anderem folgende interessante Themen:
- Fahrten zur Arbeit: Auch Aufladen von normalen Elektrofahrrädern begünstigt?
- Doppelter Haushalt: Heimfahrten auch ohne tatsächliche Kosten absetzbar
- Haushaltsnahe Dienste:Steuerbonus auch für das Ausführen des Haustieres
- Trennungskinder: Höhere Unterhaltssätze, aber weniger Unterhaltszahlung
Hier geht es zum gesamten Inhaltsverzeichnis und zu Ihrem SteuerSparbrief:
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I. Beruflicher Bereich
1. Fahrten zur Arbeit:
Auch Aufladen von 'normalen' Elektrofahrrädern begünstigt
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2. Firmenwagen:
Vereinfachung für Auslagenersatz beim elektrischen Aufladen
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3. Auslandsreisen:
Neue Verpflegungs- und Übernachtungspauschbeträge 2018
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4. Doppelter Haushalt:
Heimfahrten auch ohne tatsächliche Kosten absetzbar
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5. Fortbildung:
Aufwendungen für eine Professur als Werbungskosten absetzbar?
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6. Weihnachtsfeier:
Wie das Finanzamt vom Gabentisch ferngehalten wird
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7. Riester-Vertrag:
Pfändungsschutz für Riester-Altersvorsorgevermögen
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8. Arbeitnehmer-Sparzulage:
Statt Anlage VL nur noch elektronische Meldung
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9. Minijob:
Absenkung der Umlagen U2 und U3 im Jahre 2018
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10. Freie Verpflegung und Unterkunft:
Neue Sachbezugswerte im Jahre 2018
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11. Sozialversicherung:
Wie sich die Beiträge im Jahre 2018 ändern
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II. Privater Bereich
1. Altersvorsorge:
Erhöhung des Sonderausgaben-Abzugsbetrages
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2. Krankheitskosten:
Aufwendungen für Liposuktion steuerlich nicht absetzbar
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3. Angehörige im Heim:
Wenn Kinder für die Eltern zahlen müssen
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4. Haushaltsnahe Dienste:
Steuerbonus auch für das Ausführen des Haustieres
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III. Kinder
1. Trennungskinder:
Höhere Unterhaltssätze, aber weniger Unterhaltszahlung
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- Xxx xxx. Xxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxxx xxxxxxxxx. Xx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx. Xx xxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx x.xxx XXX xxx x.xxx XXX xxxxxxxxx. Xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xx xxxxxxx xxx XXX.
- Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxx, xxx xx Xxxxxxxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxx, xxx xxx xxxxx Xxxxxxxxxx xx xxx Xxxxx xx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxx. Xxxxxx xxxx xxx xx XXX xxx xxx XXX xxxxxxx.
- Xxxxxxxx xxxx xxxx xxxxxx xxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx x xxx xxxx xx xxxxxxx xxx XXX. Xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxx x.xxx XXX xxx x.xxx XXX xxxxxxxxxxx. Xxx Xxxxxxx xxxxx xxx xxx xx. Xxxxxxxxxxxxxxxx "xxx x.xxx XXX" xxxxx xxxxxx "xxx x.xxx XXX".
XXXXXXX: Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx Xxxxxxx xx xxxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxx xxx xxxxxx Xxxx xx Xxxxx xxxxxxx, xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxx xxxxxxxxxxxxxx xxx xxxxxx. Xxx xxxxx xx xxx xxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxx xxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx XXX xxxxxx xxxxx Xxxxxx xxxxxxxx xxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxx xxxxxx xxxxxxx xxx xxxxxx. Xxx xxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxx xxx Xxxxxx xx Xxxxx xxxx xx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxx: Xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxxx. Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxx xxxx xxxxxx, xxxx xxxxxxx xxxxxx xxxxxxx. Xx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx x XXX xxxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxx.
Xxxx Xxxxxxxxx xxxxxx xxx Xxxxxx:
- Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxx x.xxx XXX. Xxxx xxx xxxxxxxxxxxxx Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx XXX, xxxxxxxx xxxx xx xxx XXX.
- Xxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxx xxxxxx xxx XXX xxx xxxxxxxx xxx XXX.
Xx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xx Xxxxx xxxx xxx Xxxxx |
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xxx x.xxx xxxx x x.xxx x.xxx x x.xxx x.xxx x x.xxx x.xxx x x.xxx x.xxx x x.xxx x.xxx x x.xxx x.xxx x x.xxx x.xxx x x.xxx x.xxx x x.xxx x.xxx x x.xxx |
xxx xxxxx xxx xxxxx xxx xxxxx xxx xxxxx xxx xxxxx xxx xxxxx xxx xxxxx xxx xxxxx xxx xxxxx xxx xxxxx xxx |
xxx xxxxx xxx xxxxx xxx xxxxx xxx xxxxx xxx xxxxx xxx xxxxx xxx xxxxx xxx xxxxx xxx xxxxx xxx xxxxx xxx |
xxx xxxxx xxx xxxxx xxx xxxxx xxx xxxxx xxx xxxxx xxx xxxxx xxx xxxxx xxx xxxxx xxx xxxxx xxx xxxxx xxx |
xxx xxxxx xxx xxxxx xxx xxxxx xxx xxxxx xxx xxxxx xxx xxxxx xxx xxxxx xxx xxxxx xxx xxxxx xxx xxxxx xxx |
xxxxxx |
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xxxx xxx Xxxxxxxxxx xxx Xxxxxx |
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xx Xxxxxx: Xxx Xxxxxxxxxxxxx Xxxxxxx xx Xxxxx xxxx.
xxxxxx
2. Trennungskinder:
Erhöhung des Unterhaltsvorschusses
Xxxxxx, xxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx xxx xxx xxx xxxxxx xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxxxxx xxx Xxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxx. Xxx xxx xxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxxx, xxxx xx xxx Xxxxx xx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx.
- Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xx xxxxx Xxx. x Xxxx x XXXx xxx Xxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxx xxx x Xxx. x Xxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxx.
- Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx xx xxx xx Xxxxx xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx.
- Xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxx x. Xxxxxxxxxx xxx XXX xxxx XXX Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx XXX Xxxxxxxxxxx, xxxx Xxxxxx xxx xxx xx. Xxxxxxxxxx xxx XXX xxx xx x.x.xxxx xxxx xxxxxxx Xxxxxx xxx xxx xx. Xxxxxxxxxx xxx XXX xx Xxxxx.
XXXXXXX xxxxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxx. Xxxxxxxxxx xxxxxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx x Xxxx.
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Xxxxxx xxx xxx x. Xxxxxxxxxx Xxxxxx xxx x. xxx xx. Xxxxxxxxxx Xxxxxx xxx xx. xxx xx. Xxxxxxxxxx |
xxx XXX xxx XXX xxx XXX |
xxx XXX xxx XXX xxx XXX |
xxx XXX xxx XXX xxx XXX |
Xxxxxxx Xxxxx: Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxx: Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx.
xxxxxx
3. Kindergeld:
Verkürzung der rückwirkenden Auszahlung von Kindergeld
Xx Xxxxxxxxxx xx xxxxxxxx, xxx xxx Xxxxxx xxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxx xxxxxxx x Xxxxx, xx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xx xxx xx xxxxxxxxxx xxx. Xx xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x Xx. x XX. Xxxxx xxx xx xxxxxxxx, xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxx xx Xxxxx xxxx xxxxxxx xx xxxxxx.
Xx xxx x.x.xxxx xxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx: Xxxxxxxx xxxx xxx Xxxxxxxxxx x xxxxx xxxx xxx xxxxxxx xxxx Xxxxx x xxxxxxxxxxxx xxx xxxx xxx xxxxxxx xxxxx Xxxxxx xxx Xxxxxx xxx Xxxxxx xxxxxxx, xx xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xxx xx Xxx. x XXxX xxx xx x Xxx. x XXXX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.
Xxx Xxxxxxxx xxxx xxxxxxxxxx, xxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx xxxxxxx xx xxx XX xxxxx xxx Xxxxxxxx xxx, xxxx Xxxxxxxxxx xxx xxxx xxxxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxxxx. Xxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx, xx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxx xxxxx xxxx xxxxxxxxx xxxxxx xxxx.
Xxx xxxx Xxxxxxxxxx xxx xx xx Xxx. x XXxX xxxxxxx xxxx xxx xxx xxx Xxxxxxxxxx x xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx. Xxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxx xxxxxx Xxxxxxxx xxxxx xxx XxxxxxXxxxxxxXxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxx xxx xxxx xxx xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxx Xxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx xx Xxx. x XXxX xxxxxxxxxxx xXXXxxXxxxxxxxx xxx xx.xx.xxxx, Xx XX xxX xxxxxXXxxxxxxxxxx.
XXXXXXXXX: Xxx xxxx Xxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx: Xxxxx Xxxxxx xxxxxx xxxxx, xx xxxxx xxxx xxxx Xxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx, xxxx xxx xxxx xxxxxxx Xxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxx xxxxxx xxxxxxx. Xxxx xxxx xx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xx xxxx "xxxxxxxxxx" Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxx Xxxxxx.
Xxxxxxxx:
Xxx Xxxxxxxxxxxx xxxxxx xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxx xxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx xxx Xxxx xxxxxxx xxxx Xxxxxxx xxxx xx xxx Xxxxxxxxxx xxxx xxxxx Xxxxx. Xxx Xxxx xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxx xxxxxxx xxxx xxx Xxxx xx Xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx. Xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxx xxx xx Xxxxxxx xxxx Xxxxxxxxxx xxxx. XXXX: Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx xx Xxx. x XXxX xxxx xxx Xxxxxxxxxx xxxx xx Xxxxxxxxx xxxx xxxxxxxxxx xxxx x Xxxxxx xxxxxxxxxxxx!x.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxx.
xxxxxx
IV. Kapitalerträge
1. Freistellungsaufträge:
Zu Jahresbeginn überprüfen und neu justieren!
Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxx xxx Xxxxxx xxxxxx xxxxx Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xx xxxxxx Xxxxx Xxxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxxx. Xxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xxx XXX xxx xxxx Xxxxxxxxxxxx x.xxx XXX.
Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxxxxxx xxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxxxxxxxx xxxx xxx xxxxxxx, xxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxx Xxxxx xxxxxxxx:
- Xxxxxx xxxxxx xxx xxxxx Xxxx xxxxxxxxxx xxx xxx xxxxx xxxxxxx xxx xxxxxxxx.
- Xxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx.
- Xxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxx xxxxxxx.
- Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxx xxxxxxxxxxxxxx xxxxxx.
Xxxxxxxxxxxxx Xxx xxxxx Xxxx Xxxxxxxxxxxxxxxxxxxxxx! Xxxxxxx Xxx, xxx xxxxxxx Xxxxxx Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxx Xxx xxxxxxxxxxx xxxxx. Xxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxxxxx Xxx xxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx x xxx. xxx xxx Xxxxxxxxxxxxxxxxxxx xxx x XXX. Xxxxxx Xxx xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx, xxxx xxxxx xxxxxxx Xxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxx.
XXXXXXXXX: Xxxxxx Xxx xxxxxxx xxx xxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxx xxx xxxxxxxx Xxx xxxxx xxx. Xxxxxxxx Xxx, xxxx Xxx xxxxxxx Xxxx xxx xxxx xxxxxxxxxxx xxxxx. Xxxxxx Xxx xxxxxx xx xxxxx Xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx, xxxxxx xxxxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxx xxxxxxxxx.
Xxxx xxxxxx xxxxx Xxxxxxxx xxx xxxxxxxx xxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxx xxx xxxxxxxxxx xXXXx
Xxxx xxxxxxxx Xxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xXXXx.
xxxxxx
2. Abgeltungsteuer:
Veranlagungsoption für unternehmerische Beteiligungen
Xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxx, xxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxx xxx XxxXxXxxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxx xxxxxxx Xxxxxx xxxxxxxxxxxxxxx, xxxxxx xxxxxx xxxx Xxxxxxxxxxxx xx xxxxxx xxxx. Xxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x, xxx xxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xXxxX, xxxx XX xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xx xxx xxxxx Xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxxx. Xxxx xxx xxxxxxxx, xxxx Xxx xx xxxxxxxxxx xx x xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx xx xxxxxxxxxx x x xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxx xxxxx xxxxxx xxxx xxx xxx Xxx. x Xx. x XXxXx.
- Xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx. Xx xx xxxx xx xxxx xxxxxxxxxxx, xxxxxxxxxxxxxx xxxx xx xxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxxxxx xxxxx Xxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxx x xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xx xxx XxxX xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxx.
- XXXX xxx XXX xxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx xx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx xxx xxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xx xxx xxxxx XxxXxXxxxxxxxxxx xxx xxxx xxx x x xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx.
XXXXXXX xxxx xxx xxx "Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx xxx XXxXxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx" xxx xx.xx.xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx. Xx xxxx xxxx xxx xxx Xxxxxxx "xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxx", xx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xx xxxxxx xxx xxx Xxx. x Xx. x Xxxxxx. x XXxXx.
XXXXXXXXX: "Xxxxxxxxxxxxxxxxxx" xxxxxxxx, xxxx Xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx xx x Xx. xx XXxXx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xx x xxxxxxxxxx, xxx xxx xxxxxxxx xx x xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xx xx x xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxx xxxx xxxxx. Xxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx.
xxxxxx
V. Eigenheim und Vermietung
xxxxxx
1. Renovierung nach Wohnungskauf:
Beseitigung nachträglicher Schäden absetzbar
Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxx xxxx xxxxx Xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxxxxxxx: Xxxxx xxx Xxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxx xxxxxx xxxx xxx xx x xxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xx xxxx xx xxx. xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxx xxx xx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx x Xxx. x Xx. xx Xxxx x XXxXx.
Xxxxx Xxxxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx x xx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxx x Xxxxxxx. Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxx. Xxxx xxxxxxxxxx xxx xxxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxxx xxxxxx. Xxxxxxx xxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx
XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx x xxxxx xxxxxxxxxxxxxxx xxx xx xxXxxxxx x xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxxxxxxxxxx xxxx. Xxxxxxxx xxxx xxxxxx Xxxxxx Xxxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx, xxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx, xxxxxxx xxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxx xx Xxxxxxxx xxxxxxxxxx xxxxxx xxx, xxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxx, xxxxxxxxxxxxxxx xx x.xx.xxxxx.
Xxx Xxxx: Xxx Xxxxxxxxx xxxxxx xxx x.x.xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxx xx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxx. Xxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx. Xx Xxxxxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxx xxxxxxxxxxx xxx Xxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxxxx xx Xxxx xxxx xxxx xx.xxx XXX xxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx Xxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxx.
xxxxxx
2. Handwerker:
Auch Maßnahmen zur Wohnflächenerweiterung begünstigt
Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xx x, xxxxxxxxxx x.xxx XXX, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXxXx. Xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxx Xxxxx, xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxx xxxx
Xxxxxxx xxx, xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xx xxxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxx.
XXXXXXX xxxxxx xxx xxxxxx xxx, xxxx xxx Xxxxxxx, xxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx, xxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxx:
- Xxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx "xxxx Xxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxx xxxxxxxx" xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx. Xxxx xxxxxxxx Xxxxxxxx xxxx xxxxx Xxxxxx, Xxxxx, Xxxxxx xxxx xxxx Xxxxxxxxxxx, xxxx xxxxx xxxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxx. Xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxx xxxxxx Xxxxxxxxxxx.
- Xxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx: Xxxxx xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx "xxxx Xxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxx xx xxxxxx Xxxxxxxxxxxxxx" xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx. Xxx xxxxxxxx: Xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxx xxxx xxxxx xxx Xxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxxx.
Xxx xxxxxx "Xxxxxxxxxxxxxx"x Xxxxxx xxxxxxxx xxx xxx Xxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx xxx Xxx xx xxxx xxxxxxxxx xxx, xxxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxx xxx xxxx xxx Xxxxxxxx xxxx xxx Xxxxxxx xx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx. Xxxx Xxxxxxxx xxxxxx xxxx xxxxxxxxxxx. Xxxx xxxxxxxxxxx xxxxx xxxx Xxxxxxxxx, xxx xx xxxxx Xxxxxx xxxxxx xxxxxxxxx xxx xxxxxx xxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx.
xXxx xxxxxx "Xxxxxxxxxx xxxxx Xxxxxxxxx"x Xxxxxxxxxxx xxxx xxx xxxx Xxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxx. Xxxx xxxxxxx xxxx Xxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxx xxxx xxxxx Xxxxx xxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxx, xx xxx xxxx xxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx.
Xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxx xx xxxx xxxxx Xxxxx,
- xx xx xxxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxx xxx xxx Xxxx, xxxx xxxxx Xxxxx, xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxx, xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx, xxx xxxxxxxxxx Xxxxxx xxxxx Xxxxxxx, xxx Xxxxxxxx xxxxx Xxxxx, xxx Xxx xxxxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx.
- xx xxx Xxxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxx, xxx Xxxxxx xxxxx Xxxxxxxxx, xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx, xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx.
xxxxxx
3. Verbilligte Vermietung:
Kürzung auch für vorab entstandene Werbungskosten
Xxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxxx. Xxxx xxx xxxx xxxx xxx Xxxx, xxxx xxx xxxxxxxxxxx Xxxxx xx x xxx xxxxxxxxxxxxx Xxxxx xxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxxxx xxx xx x xxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxx, xxx xxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxx xxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x XXxXx.
XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx, x.X. xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxx xxx xxx Xxxxxxxxxx. Xxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xx x xxxxx xxxxxxxx xxxx, xxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxx xxxxxxxx. Xxx Xxxxxxxx xxxxxxxx xxxx Xxxx xxx Xxxxx xxx Xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xXX Xxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx.
XXXXXXXXX: Xxx xxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxx Xxxx: Xxxxx Xxx xxxxxxxxx xxxxxxxxxxxx xxxxx, xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxxx xxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxx xx xxx Xxxx xx xxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx. Xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xxxx xxxxxxxx xxxxxxx x xxx xx Xxxxxxxxxxx xxxxx xxx Xxxx xxx. Xxxx xxx xxxxxxxxx Xxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxx xxxxxx Xxx. "Xxx xxxxxx Xxxxxxxxxx, xxxx xxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxxxxxxx xxxxx."
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx.
xxxxxx
VI. Renten und Pensionen
1. Neurentner:
Guter Steuerrat für neue Ruheständler des Jahres 2017
Xxx xx Xxxx xxxx xx Xxxxxxxxx xxxxxxxx xxx xxx xxxxxxxx Xxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxx xxx, xxxx xxxxxx xxxxxx Xxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxx xxxxxxx, xxxxxxx xxxx xxxx xxx xxx xxx xxxxxxxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx.
Xxx xxxxxx xx Xxxxx xxxxxxx: Xx xxxxx xxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxx xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx, xxx xxxxxxx xxxx Xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxxxx xxxx Xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, XXXxXxxxx, Xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxx.
xxxxxx
2. Rentennachzahlung:
Jetzt Sparerpauschbetrag für Zinsen auf Nachzahlung
Xxxxxx xxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxx xx xxxxx Xxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxx xxxxx x xxx xxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx x x x.x. xxx xx Xxx. x XXX Xx.
- Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx "xxxxxx Xxxxxxxxxx" xxx xxxxxxxxxx xxx xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxx, XxxxxxxXxxxx, Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx". Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx xxx Xxxx xxx Xxxxxxx xxx Xxxxxxxxx, x.X. xx Xxxxx xxxx xxx xx x xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx xxx xxxx.
- Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxxxx, xxx xx xxxxxx Xxxxx xx xxxxxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxxx.
XXXXXXX xxxxx xxxx xxx Xxxxxx xxx xxxxx XXXxXxxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxx x.x.xxxx xxxxx xxxx xxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx xxxxxx, xxxxxxx xx xxxxxx Xxxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxxxxxxxxxx xxxx. Xxx xxxx Xxxxxxxx xxxx xxxx xxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxX xxxxxxxxxxxxxx.
XXXXXXXXX: Xxx xxxx XXXxXxxxxx xxxxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxx xxxx, xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxx. x.xxx XXX xxxxxxxxxx xxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx "Xxxxxx XXX" xxxxxxx. Xxxxxx xxx xxxxxx xxxxxxx Xxx xxx Xxxxxx xxxxx xxxx xx xxx "Xxxxxx X" xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxx xx xx XXxXx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxx Xxxxxx.
xxxxxx
3. Witwenrente:
Steuerpflichtig mit dem Besteuerungsanteil und nicht steuerfrei
Xxxx xxx Xxxxxxxxxx xxxxxx, xxx xxx xxxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxx xxxx Xxxxxxxxxxx. Xxxxx Xxxxx xxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. XxxxxxxxXxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx: Xxx xxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx. "Xxx Xxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx, xxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx" xXXxxxXxXxxxxx xxx xx.x.xxxx, x XxX xxxxxxxx.
Xx xxxxxxxxxx xxx xxx XxxxxxxxXxxxxxxxxxx x xxxxxx xxx xxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxxxx, xx xxx xxx XxxxxxxxXxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx x xxx Xxxxxxxxxxxxxx. Xx xxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxx x Xxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xx xxxxxxx Xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxx xxxxxxx Xxxx xxx xxx Xxxxx xx xxxxxx Xxxxx xxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxxx.
Xx xxx XxxxxxxxXxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx, xxx xxx Xxxxx, xx xxx Xxxxx xxxx xxxx xxxxxxxxxxxxxxx xxx, xxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxxxxxxx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx XXX xxxxx xxxxxxxxxxxxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxxx xxxx xxx xxxx "xxxxxxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxx xxx xx xx XXX XX, xxxxx xxxx x xx Xxxx xxxxx Xxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx. Xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxx xxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, X X xxxxxx.
Xxx Xxxx: Xxx Xxxxx xxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxx, xxx xxxxxxxx xxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxx xxx Xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxx xx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxx, xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxx xxx, xxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx x xxx Xxxxxxxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx: Xxxxxxx xxxx Xxxxxxxxxxx.
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VII. Selbstständige
1. Investitionsabzugsbetrag:
Bei Rückgängigmachung Änderung in der Anlage EÜR
Xxxx xxxxxx xxx xxxxxxxx Xxxxxxxx xx xxx xxxxxxxxx xxxx Xxxxxx Xxxxxxxxxxxxx xxxxxx, xxxxxxx xxx xxxxx xxxxx Xxxxxxx xxxxxx: Xxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx x xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. x XXxXx. Xxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx "Xxxxxx XxxX" xx xxx Xxxxx xx.
Xxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxx xxx xxx Xxxx xxx xxxxxxx Xxxxxx xxxxxxxxxxxxx xxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxx x xxx xxxx xx Xxxxxxxxxxxxx. Xxxxxxxx xxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx, xxxxxxxxxx, xxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxx xxxxx xxx Xxxxxx xx xxxxxx, xxx xxxxxx xxxxxxx xxxxx xxx xx Xxx. x xxx x XXxXx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xx xxx "Xxxxxx XxxX" xx xxx Xxxxxx xxxxx.
XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxx xxxx xxx: Xx xxx "Xxxxxx XxxX" xxxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx "Xxxxxx XxxX" xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx x xxxx xxxx xxx Xxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XX X xxX xxxxxxxxxxxxxx.
XXXXXXXXX: Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xx.X. xxx Xxxxxxxxxxxxxxxxx xxxxx xx.xxx XXXx, xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX.
2. Umsatzsteuererklärung 2017:
Änderung im Formular
Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxxxxxxxxx xxx Xxxxxx xx xxx xx, xxx xxx xxxxx xxxxxx:
"xxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxxxx xx, xxxxx xxxx xxx xxxxxxxxxx. Xxxxx Xxx xxxxx xxxxx xxx xxxxx xxxxxxxxxxx Xxxxx xx, xxxxxxx xxx xxx xxxxxxxxxxxx xXxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xxx."
Xxx xxxx xx Xxxxx xx xxxx "x" xxxxxxxxx, xxxxx xxxxxx xxxxxxxxxx, xxxx xx xxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxx xxxxxx xxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxx. Xxxxx xxxxxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxx, xxx xxx xxx "Xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxxxxx xxxxxx. Xxxxx xxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxx.
Xxxxxxxxxxxxx:
Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx x xxx xxxxxx x xxxxxxxxxxxxxx xxx xxx xx.x.xxxx xxxxxxxxx. Xx xxx xxx xx. Xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxxxx Xxx xx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx xxx x. Xxxx xxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxx xxxx xxx Xxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx.
Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxx Xxxxxx xxxxxxxxxxx xxxxxx xxxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx. Xxx Xxxxxxxxxx xxxx xxx xxxx xxx xxx xx.x.xxxx xxxxxxxxx xxx. xxxxxxxxxxxx xx xxxxxxxxxxxx xxx xxx Xxx. x XXx. Xxxx xxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxx xxxx Xxxxxx xxxx Xxxx, xxx xxxx xxx xxx xxxxxxx Xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxx xxx xx.x.xxxx. Xx xxxx xxx Xxxxxxx xxx, xxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx, xxx x.x.xxxx xxx xxx Xxx. x XXx.
VIII. Steuergrundlagen
1. Steuererklärung 2017:
Neues Freitextfeld - Was das bedeutet
Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xx Xxxxxxxxxxxxx xx Xxxxx xx xxx xxxxx xxxxxxxx Xxxx xxx xxx xxx xxxx xxxxxxxxxx: "xxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxx, xxxxxx xxx xxx xxxxxxxxxxxx xXxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx." Xxx xxxxxxxx xxxx
Xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx Xxxxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx, xxxxxxxxxxxx Xxxxxxx xx xxxxxx, xxx xxxx Xxxxx Xxxxxxxxxx Xxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxx. Xxxx xxxxxx Xxx xx Xxxxxxxxxxx xxxx "x" xxx xxx xxxxxx xxx xxxxx Xxxxxxxxxxx Xxxx Xxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxx, xxx xx Xxxxxxxx xxxxxx Xxxxx xxxxxx, xxxxx xx Xxxxx Xxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxxxxxxxxx Xxx xxx "Xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx", xxx xxxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xx xxxxxxxxx Xxx, xxxx Xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxx.
Xx xxxx xx xxxxxxxxxxxxx, xxx xx Xxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxx: "Xxxx xxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxx, xxxxxx Xxx xxxxx xxxx xxx xxx. Xxxxxxxx xxxx, xxxx xxx xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxx."
XXXXXXXXX: Xxxx Xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxxxxx Xxx xx Xxxxx xx Xxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxx xxxx xxxxx xxxxxxxxx, xxxxxxxxxxx Xxx xxxx xxxxx Xxxxxxx. Xxx xxxxxxx xx Xxxxx xx xxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx, xxxx Xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx.
Xxxx Xxx Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxx xx XxxxxxxXxxxxxxx xxxx Xxxxx xx Xxxxx xx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx, xx xxx Xxx Xxxx xxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxx xxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxx xxxxxx Xxxxxxxxxx xxxx xxxxxxxx xxx xxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxx xxxxx Xxxxxx "Xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx".
XXXXXXX: Xxx xxxxxxx Xxxxxxxxxxxx xxxx xx xxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxx xxx.
2. Steuerentlastung:
Erhöhung des Grundfreibetrages, Abbau der kalten Progression
Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx, xxxxx xxx Xxxxxxx xxxxxxxx xxxx xXxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxx xx Xxxx xxxx Xxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxx xxxxx xxx xxxx xxxxxx xxxxxxxxx.
XXXXXXX xxxx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xxx x.xxx XXX xxxxxxxxx. Xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxx xxx xxx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx xxx XXxXxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx" xxx xx.xx.xxxxx.
- Xxxxxxxx Xxxxx xxx xxxxxx Xxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, x.x. "xxxx xxxxxx" xxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxx xxxx Xxxxxxxxx xx x,xx x, xxx xxxx xxxx xxxx xxxxxxxx x,xx x xxxxxxxxxx. Xxxxx xxxxx Xxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxx Xxxxxxxxx, xx xxxxxx xxxxx xxxx Xxxxx xxx Xxxxxx.
- Xxxxxxxxxxxxx: Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx x Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xx x xxx xxxxxx xx Xxxxx xxxx xxxx xxx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xx xxx.xxx XXX xxx. xxx.xxx XXX. Xx xxxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxX xx xxx.xxx XXX xxx Xxxxxxx xxx xxx.xxx XXX xxx Xxxxxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxx.
xxxxxx
3. Familienstand:
Ehe auch für gleichgeschlechtliche Paare ab 1.10.2017
Xxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxxx xxx xxxxxx xxxxx xxxx xxxxxxx: Xx xx. Xxxx xxxx xxxxxxxxx xxx Xxxxxxxxx, xxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxx xx, xxx xx x.xx.xxxx xxxx xxx Xxxxxx xx Xxxxx.
XXXXXXX xxx xxxx xxx x.xx.xxxx xxx "Xxx xxxx xxxx" x xxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxx x Xxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxxxxx Xxxxx. Xx xxxxxx xxxxxxxxx xx xx xxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xXXXx xxxxxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx Xxx xxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxx: "Xxx Xxx xxxx xxx xxxx Xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx" xxx xxxx Xxx. x Xxxx x XXXx. Xxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxx. xXxxxxxxxx xxx xxx "Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx" xxx xx.x.xxxxx.
- Xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxx. Xxx xxx xxxxxxxx xxx Xxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxx Xxxxxx, xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xx xxxxxx x xxxx xxxxxxxxxx xxxxxx, xxxx xx xxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxx xxx xxx Xxx xxxxxxxxxx, xxxxx xxxx xxx xxxxxx Xxxxxx xx.X. xx Xxxxxxxxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxxx. Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxxxx, xx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxx xxxxxx xxx xx xxxx Xxx xxxxxxxxx.
- Xxxxxxxxxx: Xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxx Xxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxx Xxx xxx Xxxxxxxxxx xxxxxxx xx xxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx.
Xxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx Xxxxxxxxxxxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxxx xxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx. Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. xxxx xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxx: Xxxxxxxxxxxx Xxxxx xxxxxxx xxx xxxxx xxx xxxxxxxxx, xxxxxxx xxxx xxxxxxxxxx Xxxxxx xxx xxxxxxx xxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxx xxx Xxx, xxxx xx Xxxxx, Xxxx xxx Xxxxxxxxxxx, xxxxxx xxxxx xxx Xxxxx xxxxxxxxx. Xxxx xx xxxxx xxxx Xxxxxxxxxxxxxxx: Xxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxxx.
Xxx "Xxx xxxx xxxx" xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxx xxxx Xxxxxxxx: Xxx xxxxxxx xxxx xxxx xxxxxxxxx "Xxxxxxxxxx" xxxxxx x xxx xxxxx xxxxx xxxx xxx xxxxxxx Xxxxx, Xxxxxx xx xxxxxxxxxx xxx xxxxxx Xxxxxxxx. Xxxxx Xxxxxxxxxxx xxxx xxxx xx xxxxxxx: Xxx xxxx Xxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxx xx xxxxx Xxx xxx. Xxxx xxx Xxxxxxx xxxxx Xxxxxx xx xxxxx xxxxxxxxxx Xxx xxxx xxx xxxxx. Xxx Xxxxxxxxx xxxx xxxx xxxxxxxxx xxx Xxxx xxxxxxxxxx, xx xxxxxxxxx Xxxxxx xxx Xxxxxx xx xxxxxx. Xx xxx xx xxxxxxx, xxxxxxx xx xxxx XXX xxxxxxxxx xxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.
xxxxxx
IX. Interessant
Weihnachten 2017:
Ohne Fiskus keine "Stille Nacht"
Xxx Xxxxxx xxx Xxxxxxxxxxx. Xxxxxxxxxxx xx xxxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxx xx Xxxxx, Xxxx xxx Xxxx, Xxxxxx xxx Xxxxxx xxxxxx xx xxx xxxx Xxxxxx xxxx xxx Xxxxxx xx xxxxx xxxxxxx. Xxxx xxx xxxxxxxx Xxxxxx Xxxxxxxx xxxxxxx xxx Xxxxx, "xxxx xxxx Xxxx xxxxxxxxxx xxxxx" x xx xxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx xx xxxxxxx. Xxx xxx xxx xxxxx Xxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxx. Xxxx Xxxxxxxx xxxxxxx xxxx xx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxx xxxxx xx xxxxxx Xxxxxxxxxxxx. Xxx xx xxxxxxx xxxx Xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxx Xxx xxxx Xxxxxxxxx. Xxxx xxxxxx xxxxxxxxxxxx Xxxxx xxxxxx xxx xxxxxx xxx xxxxx xx Xxxxxxxxx xxxxxxx.
"Xx xxxxxx xxxx xxx xxxx Xxxxx xxx Xxxxxxxx, xxx xxx Xxxxx Xxxxxxxx, xx xxx xxxxxxxxx Xxxx xxx Xxxxx Xxxxxx, xxx xx xxxxxx Xxxxxxxxx, xxxx xx xxx xxx Xxxxx xxx Xxxxxxxxxxx Xxxxxx xxx, xxxxx xx xxxx xxxxxxxxx xxxxxx xxx Xxxxx, xxxxxx xxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxx. Xxx xxx xxx xxxx xxxxx, xxx xxx Xxxx, xxxx xxx xxxxxxxx xxxxxx. Xxx xxx xxxxx xxxxx xxxxxx Xxxx xxx xxxxxxxx xxx xx Xxxxxxx xxx xxxxx xxx xx xxxx Xxxxxxx xxxx xxx xxxxxx xxxxx xxxxxx Xxxx xx xxx Xxxxxxxx" xXxxxx, x, xxxx.