Diese Ausgabe bietet unter anderem folgende interessante Themen:
- Arbeitszimmer: Wenn der Nutzende nicht alleiniger Eigentümer oder Mieter ist
- Arbeitszimmer: Ist ein steuerfreier Auslagenersatz des Arbeitgebers möglich?
- Ambulante Pflege im eigenen Haushalt: Keine Steuerermäßigung für Angehörige
- Beerdigungskosten: Sterbegeld mindert außergewöhnliche Belastungen nicht
- Kindergeld: Hoffnung für Eltern, die die Sechs-Monats-Frist verpasst haben
- Kinderbetreuungskosten: Fahrtkostenersatz an Großeltern
Hier geht es zum gesamten Inhaltsverzeichnis und zu Ihrem SteuerSparbrief (Hinweis: Die PDF-Datei zum Ausdruck finden Sie unterhalb des Inhaltsverzeichnisses):
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I. Beruflicher Bereich
1. Arbeitszimmer:
Wenn der Nutzende nicht alleiniger Eigentümer oder Mieter ist
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Das Arbeitszimmer befindet sich im eigenen Heim
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Das Arbeitszimmer befindet sich in einer Mietwohnung
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2. Arbeitszimmer:
Ist ein steuerfreier Auslagenersatz des Arbeitgebers möglich?
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Grundsätzliche Frage: Mietverhältnis oder Arbeitslohn?
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Die Nutzung erfolgt vorrangig im Interesse des Arbeitgebers (Fall 1)
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Die Nutzung erfolgt nicht vorrangig im Interesse des Arbeitgebers (Fall 2)
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Pauschaler Bürokostenzuschuss
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3. Home-Office:
Vorsteuerabzug bei Vermietung an den Arbeitgeber
Xxxxx Xxxxxxxxxxxx xxxxxxxx xxxx xxxx xxx xxx xx XxxxxXxxxxx. Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxx, xxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxx, xxxxxxxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx.
Xxx xxxxxx: Xxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx, xxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx, xxxx xxxx xx Xxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx, xx xx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxxxxx xxxxxxxxxx, xx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx.
XXXXXXX xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxx xxxxxxxx, xx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxx xxxxxxxx xxx, xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xx xxx xxx xxxxx xxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx XxxxxXxxxxx xx xxxxxx Xxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxx, xxxx xx xxxxxxxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxx xxxxx xxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx X X xxxxx.
- Xxx Xxxx: Xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxx, xxx xxx xx Xxxxxxxxxxxx xxxxxx xxxxxxxx. Xxxx Xxxxxxxxxxxxxxxx xxx Xxxxx, Xxxxxxxxxxxxxxxx, Xxxxxx xxx XxxxXX xx Xxxxxxxxxxx xxxxxxxxxxx xxx xxx XxxxxXxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxxx xxx XxxxxXxxxxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxx xx.xxx XXX xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxxxxxx. Xxx Xxxxx xxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxx. Xx Xxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxx xx xxx xxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxx xxxxx, xxx xx xx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxx, xxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxx xxxxx xxxx Xxxxxx.
- Xxxx xxxx Xxxxxxx xxx XXX xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxx XxxxxXxxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxx xx xxxxxxxxx xxxxxxx xxxx. Xxx xxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxxxx xxxxx xxxx xxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx. xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xx, xx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxx. Xxxx xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxx XxxxxXxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxx xxxx xxxx Xxxxxx xxx. xxxx Xxxxxxxxx. Xxxxx xxxxx xxxx xxx Xxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxx. Xxxxxxx xxxxx xxxxxx, xxxx xxx xxxx xxxxxxxxx Xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxxxxxx.
XXXXXXXXX: Xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx xx xxxxx xxxxxxxxx Xxxxxxxxx xxx xxx XXX xxxxxxxxx. Xxxxxxxxxxxxxxxxxx xxxxx xxx XX. Xxxxx xxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxx: Xx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx. Xxxx xxx xxxx xxxxx xxx Xxxxxxx xxxx! Xxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx XxxxxXxxxxx xx xxxxxx Xxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx Xxxxxx, xxxx xx Xxxxxxxxxxxxxx xxx xxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxx: Xxx xxxxx Xxxxxxxx xxx xx Xxxxxx xxxxxxxxxx xxxx xxxx xxx "Xxxxxxxxxxx" xxx xxx Xxxxxxxxxx xxxxxxx. Xxx xxxxx Xxxxxx xxxxxxx xxxx xxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxx xxxx xx xxxx xxxx xxxxxxxxxxxxxxxxxx. Xx xxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx. Xxx xxxxx xxxxxx xxxx xxxxx xxxxxxxxx xxxxxx, xx xx xxxxxxxx xxxxxxxx xxx, xxxx Xxxxxx xxxx xxx XxxxxXxxxxx, xxx xx xxx Xxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx
xxxxxx
4. Ausbildung:
Kosten der Erstausbildung nicht als Werbungskosten abzugsfähig
Xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxxx xxx xxxxxxxx xxx x.xxx XXX xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxx, xxxxxx Xxxxxxx, Xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxx Xxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x, xx x Xxx. x, xx xx Xxx. x Xx. x XXxXx.
Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx. Xxxxxx x xxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx! xXXxxxXxXxxxxxxxx xxx xx.xx.xxxx, x XxX xxxxx, x XxX xxxxx, x XxX xxxxx, x XxX xxxxx, x XxX xxxxx, x XxX xxxxx, xxxxxxxxxxxxxxx xx xx.x.xxxxx.
XXXXXXX xxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxx xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
Xxx Xxxx: Xxxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xx xxx xx xxx Xxxxxxxxxxxx xxxxx xxx. xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxxx xxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxx XXX xxxxxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxxxx, xxx xxxx xxxxx xxxx xxx Xxxxx xxx xx x Xxx. x XXxX xxxxxxxxx, xxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxx xxxxxx xxx. Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxx xxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx x.xxx XXX xxxx xxxx: x xxx XXXx xx Xxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxx xxx. xxxxx xx xxxxxx Xxxxxx xxxxxxxxxx xxx.
XXXXXXX: Xxxx XXX xxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx XXX xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx.
xxxxxx
5. Verdienst: Erhöhung des Mindestlohns 2021 und 2022 in mehreren Stufen
Xxxx xxxx xxxx xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxx x.x.xxxx xxxxx xx xxx x,xx XXX xxxxxxxxx. Xx xx.x.xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxxxxxxxx Xxxxxx xxxxxxx:
- xxx x.x.xxxx xxx x,xx XXX,
- xxx x.x.xxxx xxx x,xx XXX,
- xxx x.x.xxxx xxx x,xx XXX,
- xxx x.x.xxxx xxx xx,xx XXX
Xxx Xxxxx xxxxxx xxxxxxx xxxxxx xx Xxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx, xxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxx xxxxxxxxxx xxx XxxxxxxXxxxxxxx xx xxxx Xxxx xxxxxxx Xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxx.
Xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx x xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxx xxxxx Xxxxxxx. Xxxx xxxx Xxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxx xxxx Xxxxxxx xxxx xx xxxxx. Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxx xxx XXX xx xxxxxx Xxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxx xxxx Xxxxxx, xxx xxxx Xxxxxxxxxxxxxxxx xx Xxxx xxxx xxxxxxxx xxx. xxxxxxxx xxxxx. Xxx Xxxxxxxxxxx xxxxxxxx xxx XXX, xxxx xxx Xxxxxxxxxxxxxxxx xx xxxx xxxxxxxx xxxx xxx xxx XXX xxx Xxxxxx xx Xxxxx xxxx.
Xxxxxxxxxx Xxxxxxxxxx: Xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxx xxx xxxxxx x,xx XXX xxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxx xxx Xxxxx. Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx,xx Xxxxxxx xxxx XXX : x,xx XXX x xx,xx Xxxxxxxx xxx xxx xxxxxxxx Xxx Xxxxxx Xxxx xxxx, xxxxxx xxx xxx XxxxxXxxxxx xxxx Xxxxxxxx xxxxx xxxx xxxxxxx xxxx. Xxx xxx x Xxxxxx xxxxxxx xxx xxxxxx! Xxxxxxxxxxx, xxx Xxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxxxxxx, xx xx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxx xxxx xxx Xxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx xxx. Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxxx xxxxxx.
XXXXXXXXX: Xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxx xxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxx xx Xxxx xxxxxxxx xxxxxx xxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxx: Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx
xxxxxx
II. Privater Bereich
1. Ambulante Pflege im eigenen Haushalt:
Keine Steuerermäßigung für Angehörige?
Xxx Xxxxxx, Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx, xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xx Xxxxxxxx xxxxx. Xxx Xxxxxx xxxxxxx xxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx
- xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx: xx x xxx Xxxxxx xxx x.xxx XXX, xxxxxxxxxx xxx XXX.
- xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx: xx x xxx Xxxxxx xxx xx.xxx XXX, xxxxxxxxxx x.xxx XXX.
- xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx: xx x xxx Xxxxxx xxx xx.xxx XXX, xxxxxxxxxx x.xxx XXX.
Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx x xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxx x xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxx xxxx Xxxxxxxxxxxx xxxxxxxx xxxx, xxx xxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxxxx xx xxxxx Xxxx xxxx xxxx xxxxx xxxxxx Xxxxxx xxxxxxxxx. Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xx xxxx xxxx xxxxxx Xxxxxx xxxxxxxxxx, xxx xxxxxx xxxx Xxxxxx xxx Xxxxxx xxxx xxxx Xxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxx xxxx xxxxx xxxxxxxx xxxxxxxxxx xxx. xxx xxxxxxxx XXXxXxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxx xxxxxxxx Xxxxxx xxxxxxxx xXXxXx xxxx XX X. xxxx.
XXXXXXX xxx xxxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxx. Xxxxxx xxxx: xx xxx XXxX xxxxxxxxxxx x xxxx xxxxxxxxxx x xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx, xxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxxx. XXXX: Xx xxxxx xxxxxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxxxxxxxxxxxxxx xxxx xxxxxxxx xXx. XX X xxxxx. Xxx XXX xxxx xxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxx xxxxxxxx xxxxxxx.
- Xxx Xxxx: Xxx Xxxxxx xxx Xxxxxxxxx xxxxx xx xxxxx xxxxxxx Xxxxxxxx, xxxxx xxx xx xxx Xxxxxxx xxx Xxxxxxx xxxxxxxx. Xxx xxxxxxxx Xxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxx xxx xxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx xxx Xxxxxxx xxxxxxxxxx, xxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxx xxxx xx xxx XXxX xxx xxx Xxxxx xxxxx xxxxxxxxx.
- Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxx xxx Xxxxxxx xxxx Xxxxx xxxx xxxxx xxxx xx xxx XXxX xxxxxxxxx. Xxxxxxxxxx xxxx xxx XXX Xxxxxxxxxxx xxxxxxx xxxxxx, xxxxx Xxxxxxxxxx xx xxxxxxxxxxxx xxx. xx xxxxxxxxxxxx.
- Xxxx xxxx xx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxx xxx, xx xxxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx: Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xx xxx XXxX, xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxx xxxx xxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxx xxxx xxxxxxxx, xxxxxxx xxxx xxxxxx xxxx xxxxx. Xxxx xx xxxxxx Xxxxx xxxx xxx XXX xxx Xxxxxxxx xxxxxxxx. Xxx xxx xxxxxxxx xxx Xxxxxxxxx, xxxx xxxxxx xxx xxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxx xxxxxxx xx xxxxx Xxxxxx xxxxxxx xxx xxx xxxxxx xxxxxxxxx, xx xxxxx xxxx xxxxxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.
XXXXXXXXX: Xxx xxxxxxxxx, xxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxx xxxxxxx xx xxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxx Xxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx Xxx xxx Xxxxx Xxxxx xxxxxxx Xxxxxxxxxx, xxx xxx xxxxxxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxx. Xxxxxxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxx, xx xxx Xxxxxx x xxxx xxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx x xx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx xxx xxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxx xxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx: Xxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxx
xxxxxx
2. Corona:
Sind die Flugkosten für die Rückholung außergewöhnliche Belastungen?
Xxxxxxxxxx xxxxxxxx Xxxxxxx xxxxxx xx Xxxx xxx XxxxxxxXxxxxxxx xx xxx Xxxxxxx Xxxxx xxx Xxxxx xxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxx Xxx xxxxxxxxxx xxxxxx. Xxxx Xxxx xxxxxx Xxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx x.xxx XXX. Xxx Xxxxxxxxxxxxxxxxxxx, xxx xxx "XxxxxXxxxxxx" xxxxxxxxxxxxx xxxxxx, xxxxxxx xxxx xxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx. Xxxx xxx xxxx xxx xxxxxx Xxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx x xxxxx Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx x xxxxxxxxxx xxxxxxx xxxxxxx
Xxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxx, xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx. Xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxx.
Xxx Xxxxxxxxxxxxxxx Xxxxxx x.X. xxx xxx Xxxxxxxxxx, xxxx xx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx. Xx xxx Xxxxxxxxxxxxx xxx x.x.xxxx xxxxxx xx xxxxx xxxxxxx:
"Xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxx xxxx xxxxxxxxxxxxx, xxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx Xxx xxxxxxxxxxxx. ... Xxxxxxxx xxx XxxxxxxXxxxxxxx xxxxxx xx xx. Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxx, xxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxx xx xxx Xxxxx xxxx Xxxxx xxxxx xxxxxx xxxxxxxxxx xxx xxxxxx xxxxx xxxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxx xxxxxx. Xxx xxxx xxxxxxxxxxxxx Xxxxxxx xxx xx xxxxxxxx xxxxxxxxxxxxxx ... Xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxx. Xxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx, xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx."
Xxxx xx xxxx xxxx xxxxxx Xxxxxxx, xxx xxxxx Xxxxx xxxxxxxx. Xxxxxxxxxx xxxx xxxx xxxxx, xxxx xxxxxxxxx xxxx Xxxxx xxxxxxx xxxxxxxxx xxxxxx xxxx, xxxxxxxx xxxxxxx xxxx Xxxxxxx xxx Xxxxxxx. Xxx xxxxxxxxxxx "Xxxxxxxx", xxx xxx xx xxxxxxx, xxx xxxxx xxx Xxxxxxxxxxx, xxxxxxx xxx Xxxxxx. Xxx xxxxxx xxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx, xxx xxxxx Xxxxx xxxxxxxx, xxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx.x.xxxx xXX xxxxxxx.
- Xxx Xxxx: Xxxxxxxx xxxxxxx xx Xxxxx xxx Xxxxxx xxxx xxxx xxxx xxx xxxx Xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxx xxxx Xxxxx xxx xxxxxxx, xx xxx Xxxxxx xxx Xxxxxxxxx xx Xxxxx xx xxxxxxxx. Xxx Xxxxxxx xxxx xxxxxxxxxxx Xxxxxx Xxxx xxxx xxxxx. Xxx xxxx xxx xx.x.xxxx xxxxxxxx Xxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxx. Xx xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx xx Xxxxx xx xxxx, xxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx. Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxx, xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxx.
- Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx. Xx xxx xxxxxxx xxxxx xxxxxx xx xxxxxx, xx xxx Xxxxxxxx, xxxxxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xx xxxxxx xxxxx xxxxx xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxx xxxxx Xxxxxxx xx xxxxx xxxxxxxx Xxxxx xxx Xxxxxxx xxxxx. Xxx Xxxxxxx xxxx xxxx Xxxxx xxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxx xxxx xxxxxxxxx xxxx, xxxx xxxxxxxx xxx Xxxxx xxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxx xxx. Xxxx xxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxx. Xxxx xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxx, xxxx xxx xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxx, xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxxxx xxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx xxxxxx xxxxx xxxxxxxxxxxxx xxxx xxxxxxxxx xxx.
Xxxxxxxx: Xxxx xxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxx xxxx xxxxxxxxxxx Xxxxx xxxxxxxxxx Xxxxxxxx xxxxxx xxx xxxxx xxxx xx xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx. Xxx xxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxx xxxxx xxxx Xxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxx xxxx xx xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx, xx xxxxx xxxx XxxxxxxxxXxxxxxxx xxxx xxx xxxx XxxxxxxxxxXxxxxx xxxxxxxx xxxxxx. Xxx xxxx xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxx xxxxxxx.
xxxxxx
3. Beerdigungskosten:
Sterbegeld mindert außergewöhnliche Belastungen nicht
Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxx. Xxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxx xxx xxxx, xxxx xxx Xxxxxx xxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx xxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxx xxxxxx xxx xxxx xxx xxx, xxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxx.
Xxxxxxxx: Xxx xxx Xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx, xxxx xx xxxxx xxxxxxxxxx xxxxxx xxxx. Xxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxx xXX Xxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx.
Xxx Xxxxxxxxxxx: Xx xxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx, xxxxxxxxxx xxx. Xxxx xxxxxxx xx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxxxxxxxxx. Xxxx xx xxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx, xxx xxxxx "xxxxx Xxxxxxxxxxxxxxxxxxx" xxxxxxxxx xxxxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxxx, Xxxxxxxx XX X xxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xx xxx x.x. Xxxxxxxxx xxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxx xxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx. XXXX: Xxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxx xxxxx xxxxxxxxxx xxxxxx xxxx, xxxx xxxxxxx xx xxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx.
XXXXXXXXX: Xx xxxxxx xxxxxxxxxx, xxx xxx XXX xx xxx Xxxxxxxxx XX X xxxx xxxxxxxxxxx xxxx. Xxxx xxx XX Xxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx. Xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxx xxxxxxxxxx, xxxx xxx XXX xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxx, xxx xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxx, xxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx x.X. xxx XxxxXXX, xxxxxxx xxxxxxxxxxx xx xxx Xxxxx xxxxxxx xxxx xXXXxXxxxxx xxx x.xx.xxxx, X X xxxxxx. Xxxx xxxxxxx xxx Xxxxx xxxxxxxxx xxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxx xxx xxxxxxxxx, xxxxxx xxx xxx "xxxxxxxxx Xxxxxxxxxxxxxx" xxxxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxxxx Xxxxxxxxxxxx
xxxxxx
III. Kinder
1. Kindergeld:
Hoffnung für Eltern, die die Sechs-Monats-Frist verpasst haben
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2. Kindergeld und -freibetrag:
Streit um Sechs-Monats-Frist bei verspätetem Antrag
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Xxxxxxxx:
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3. Behinderte Kinder:
Kein Kindergeld bei später Feststellung eines Gendefekts?
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4. Kinderbetreuungskosten:
Fahrtkostenersatz an Großeltern ist abziehbar
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Xxxxxxxx Xxx:
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5. Ferienjobs:
Im Jahre 2020 fünf statt drei Monate sozialabgabenfrei
Xxxxx Xxxxxxxx xxxxxxx xx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxx xx xxx Xxxxx xxxxx xxxxxx x xxxx, xxx xxxx xxx xxxxxxxxx. Xxxxxxxxxx xxxxxxx xxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxx. Xxx xxxx Xxxx, xxx xx xxxxxxxxx Xxxx xxxxxxxxxxxxx xxxxx xxxx xxx xx Xxxxxxxxxxx xxxx xxxx Xxxxxx xx Xxxxxx xxxxxx.
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6. Ferienjobs:
Broschüre zu Aushilfstätigkeiten von Schülern und Studierenden
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7. Freiwilligendienst:
Neuer freiwilliger Wehrdienst im Heimatschutz
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Xxx Xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxx Xxxx xxx xxxxxxx xxx xxxx Xxxxxx:
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- x Xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxx xxx x Xxxxxx.
- Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxx xxxx xxx xxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xx. X. Xxxxxxxxxxx xxxxxxxx xx xxxx xxxxxx Xxxxxxxx xx. X. Xxxxxxxxxxxxxx xxxxxxxx.
- Xxx Xxxxxxxx xxxxxxx xxxx xx Xxxxxxx xxx Xxxxxx xxx xx xxx xx Xxxxxx. Xxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxxxxx xxxxx xx xxx xxxxxxx Xxxxxx.
Xxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxx
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Xxxxxxxxxxxx Xxxxxxxxxx xxxxxx |
Xxx xxxxxx Xxxxxxxxxx xxxxxxx x Xxxxxx. Xx xxx xxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxx xxx xxxx xxxxxxxxx x Xxxxxx xx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx. |
Xxx Xxxxxxxxxx xxxx xxx xxxxxx xxxxxxxx x xxx xx Xxxxxx xxxxxxx. xxxxxx |
Xxx xxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. |
Xxx xxxxxxxxxxxxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxx xxxx Xxxx. xxxxxx |
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xxxxxx
IV. Eigenheim und Vermietung
1. Fotovoltaikanlage:
Für Ehegatten keine gesonderte Feststellungserklärung nötig
Xxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xXxXx. Xxxx xxx xxxxxxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxx XxX xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxx, xxx XXx. Xxxxxx xxxx xx xxx xxxxxxx Xxxxxxxx, xxx Xxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxx xxx xxxxxxxxxxx Xxxxxx XX xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx. Xx xxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxx, xxx xxx xxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx xxxx xxxxxxxx xxxxxx, xx xxxx xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx XxxxxxxxxxXxX, xxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx xXxxxxx xxx x.x.xxxx, XX X xxxxx.
- Xxxxxxxxxxxxx xxx, xxxx xxx Xxx, xxx Xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx.
- Xxx Xxxxxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxx. Xxxxxx xxxxxx Xxxxx xxx xxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxx xxxx xxxxxxxx xxxx.
XXXXXXXXX: Xxx Xxxxxx xxx xxxxxxxxxx, xx xx Xxxxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxx xxxxx. Xxxxx Xxxxxxxxxx xxx Xxxxxx XxxX xxx xxx xxxxxxxxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxx XxxX xxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxx x xxxxxxxxxxxx Xxxxxxxxxxxxxxxx x. Xxx xxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx XxxX.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxx Xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx
xxxxxx
2. Baumängel am Eigenheim:
Prozesskosten keine außergewöhnliche Belastung
Xxxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx, xxxxxxxx xxxx, "xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxx xxxxx, xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxx xx xxxxxxx" xxx xx Xxx. x Xxxx x XXxXx. Xx Xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxx Xxxxx xxx Xxxxx x xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx x xxxxxxxxx. Xxx xx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxxxxxxxxxx, xxxx Xxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxx, xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxxx.
- Xxx Xxxx: Xx xxxx xxxxxxxxxxx xxx Xxxxxxx xxx XxxxxxxxxxXxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xx xxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxx. Xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxx xxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xx Xxxx xxxx xxxxxxx xxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxx xxxx xx.xxx XXX. Xx Xxxx xxxx xxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx xxxxxx xxx xxxx xxxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx. Xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx.
- Xxxxxxxxxxx: Xx xxxxxx Xxxx xxxx xxxx xxx Xxxxxxxx xxx Xxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xx xxxxxxx. Xxx xxxxx xxxxx xxxxxxxxxxxxx xxxxxxx xxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxxxxxxxx. Xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxxxx xxxxx xxxxxxxxx, xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxxx.
XXXXXXXXX: Xxx Xxxxxx xxxxx xxxx xxx xxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xx xxx xx xxx Xxxxxx xxx xx.x.xxxx xXX X xxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx. Xxx xxxxx xxxxx xx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxx xxxxx xx xxxxxxxx. Xxxxxxxxx xxxxxx xxx Xxxxx xxx Xxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx. Xxxxx xxxxx xxx XX Xxxxx, xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxxx, xxx xxxxx xxxxxx: Xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx, xxx xxx xxxxxx xxxxxxxx Xxxx xxxxxxxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx, xx xxx xxxxxxxxxxxxxxxxx Xxxxxx xx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxxx xxxx xxxx xx xxxxxxxxxxxx. Xxxx xxxxxx xx xxxxxxxxxx, xxxx xx xx xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx, xxx Xxx xxxxx Xxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxx, xxxxxxxxxx Xxxxxxxxxxx x.xx. xXX Xxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxx
xxxxxx
3. Handwerkerleistungen:
Reparatur von Elektrogeräten und Handys absetzbar?
Xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xx x, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx XXxXx. Xxx Xxxxxxxxxxx xxxx xxxxxxxx xxxx Xxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xx xxx xxxxxx xxxxxxxxx Xxxxxxx. Xxx Xxxxx xxx, xx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxx, xxx xxx Xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx, xxxxxxxxxx xxxxxxxxxxx xxxx.
Xxx xxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxx xxx xxxxx xxxxxxxxxxx: "Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx" xXXxXxxxxxxxxx xxxxxxxxx.
Xx xxxxxx Xxxxxxx xxx xxxx xx xxxxxxx, xx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xxxxxxx. Xx xxxxxxx Xxxxxxx xxx xx xxxxxxx, xx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxxxxxxxxx xxxxx.
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, xxxx xx xxxxxx Xxxxxxxxxxx. Xxxx xxxxxxxxxx Xxxxxxxx! Xxx x xxxxxx XxxxxxxxxxxxXxxxx x xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx!
Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx
xxxxxx
4. Gewerblicher Grundstückshandel:
Vorsicht bei umfassenden Baumaßnahmen
Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxx xxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxx. Xxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xxx xxxxx "Xxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxx. Xxxxx xxxxxxx xxxxxxx xxx, xxxx xx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxx" xxxx xxxxxxx Xxxxxxxxxxxx xxxx, xxx xxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx: xxx xx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xx xxxx xxx Xxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxx xx x xxxxxxxxxxxxxxxxx x xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx, xxxx xxxx xxx xxxx Xxxxxxx xxxxxxxxx xxxxx Xxxxxxxxx xxx xxxxx Xxxxxx xxx xxx xxxxxx xxxxxxxx xxxxxx. Xxxx xxxxx Xxxxx xxxx Xxxxxxxx: Xx Xxxxxxxxxx xxxxx xx xxxxx xxx xxx "XxxxxXxxxxxxXxxxxx" xxxx xxx xxx "XxxxxxXxxxxxxXxxxxxxx" xx. Xxx xxxxxx, xxxxxx xxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxx, xxx xxxxxxx xxxxx Xxxxx xx Xxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xx xxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx. Xxxxxx xxxxxxxxxxxx: Xxx Xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxx xxxxxxxxx xXxxxxx xxx xx.x.xxxx, X X xx, xxxxxx.
- Xxx Xxxx: Xxxx Xxxxxxxxx xxxxxx xxxx xxxxxxx xxxx xxxxxx Xxxxxx xx Xxxxxxxx xxx Xxxxxxxx. Xxx xxxxx xx xxxx XxxX xxxxxxxxx, xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxx. Xx Xxxx xxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxx xx Xxxx xxxx xxxxxxxxxxxxxx xxxxx. Xxxxx xxx Xxxxxx xxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xx xxxx XX xxx, xxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx XX xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XxxX xxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxx xx xxx XX, xx xx xxx Xxxxxxx xxxxx Xxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxx xxxx xxx xx xxx XX xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx. XXX: Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxx.
- Xxx XXX xxx xxx Xxxxxxxxxxxx xxxx xxx xxx xxxxxxx xxx Xxxxx xx xxx Xxxxxxxxxx xxxxxxx. Xx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxx xx Xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxx. XXXX: Xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxxxxx xxxxxxxxx xxxxx, xxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxxxx xxxxx xxx xxxxxxxxx xxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx "Xxxxxxxx" xxxxxxxxxxx xxxxx. Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xx xxxxxxx, xx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx x"Xxxxxxxxxxxxxxx"x xxxx xxxxx xxx xxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxxxx. Xxxxxx xxx XX xx xxxxxxx Xxxxxxxxxx xx xxxxxx Xxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxx xxxx xx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx XX xxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx "Xxxxxxxxxxxxxxxxxx" xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx.
- Xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxx xxx XXX xxxxx xxxxxx xxxxxxxxx, xx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxx XXx xxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx.
XXXXXXXXX: Xxxxx xxxxxx xxxx xxx Xxxxx xxxxxxxx, xx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxx xxxx xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx: Xx xxxxx xxxxxx xx. Xx xxx xxx XXX xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx xx.X. XXXxXxxxxxx xxx xx.x.xxxx, X X xxxxxx, xxx xxx xx.xx.xxxx, XX X xxxxxxxxx. Xxxxxxxxxxx xxxxx xxx xxx XXX xxxxxxxxxxx, xxxx xxxxxx xxx xxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx xxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xx.X. XXXxXxxxxx xxx xx.x.xxxx XX X xxxxxx. Xxxxxx xxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxx, xxx xxxxxxx xxx xxxx Xxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx. Xxxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx.X. XXXxXxxxxx xxx xx.x.xxxx, X X xxxxxxx. Xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx, xxxx xx xxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx "Xxxxxxxxxxxxxxx" xXXXxXxxxxxxxx xxx x.x.xxxx, XxX xxxx, XXxXx XX xxxx, xxxx. Xxxxxxxx xxx xx xxxxxx xxxx xxxxxxxxxx Xxxxxxx xxxxxxxx xx xxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xx xxxxxxx, xx xxx "Xxxxxx Xxxxxx" xx xxxxx.
xxxxxx
5. Schäden am Eigenheim:
Kosten eines Marderbefalls steuerlich nicht absetzbar
Xxxxxxxxxxxx xxxx xxx Xxxxxx xx xxxxxxx Xxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxx, xxx xxxxx xxx "xxxxxxxxxxxxx Xxxxxxxx" xxxxxxxxxxx xxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxx xxxx Xxxxxxxxx xxxx xxxxx "xxxxxxxx Xxxxxxxxxxx" xx.X. Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxx.
- Xxx xxxxxxxxxxxxx Xxxxxxxx xxx. xxxx "xxxxxxx Xxxxxxxxxxx" xxxxxx xxxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxxxx xxx. Xxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx Xxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxx.
- Xxx xxxxxxxxxxxxx Xxxxxxxx xxx. xxxx "xxxxxxx Xxxxxxxxxxx" xxx xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xXxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx, x.X. Xxxxxx xxxx Xxxxxxxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxx xxxx. Xxxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxx xxxxx xxxxx xxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx xxxx x xxxxxxxxx x xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx, xxx Xxxxxx xx xxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx.
- Xxx Xxxx: Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxxxxxx xxx xx Xxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxx xxxx xxxxx Xxxxxxxxxxxx xxx Xxxx, xxxxxxxxxx xxx xxx xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xx xXxxxxx: xxx XXXx. Xx Xxxxx xxxx xxxxxxxxxx xxx Xxxxx xxxxxx xxxxx Xxxxxxxxxxxx xXxxxxx: xxx XXXx. Xx xxxxx xx Xxxxx xxx xxxxxxxxx Xxxxx xxxxxxx x xxxxx xxxxxxxxxxx x Xxxxxxxx xxxxx, xx xxx xxx. xxx Xxxxxx xx xxxxxxxxxx. Xxxx xx xxxx xxxxxx. Xx Xxxx xxxx xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx, xxx xxxxx Xxxxxx xxxxx xxxx xx xxxxxxxx Xxxxxxxxxxx. Xxxxxx: xxxxx xx.xxx XXX. Xxx Xxxxxxxxx xxxxxx xxxxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxx xxx Xxx xxx Xxxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxx Xxxxxxx xxxxxxxxx xxxx. Xxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxx, xxxx xxx xxxxx "xxxxxxxxxxxxx" xxxxxxxxx xxxxx. Xxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxx.
- Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxx, Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxxxxxxxx, xxxx xxxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxx xxxx xx xxx Xxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx, xxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxx xxx xxxxx xxx xxx xxxxxx Xxxxxx xxxxxxxx xxxxxx xxxxx. Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxxx xxxx. Xxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx xx XXxX xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxx Xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxx xxxxxxx. Xxx xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxx xxxx xxx xx xxxxxxxxxxx Xxxx, xxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx xxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx.
XXXXXXXXX: Xxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx, xx xxxx xx xxxxxxxxxx Xxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxxxx xXx. XX X xxxxxx. Xxxxxxxx xxx xxx XXX xx xxxxx xxxxxxx Xxxx, xx xxx xx Xxxxxxxxxxxxx xxxx, xxx Xxxxxxxx xxxxxxxxxx xXx. XX X xxxxxx. Xx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx xxxx xx xxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx xxxx Xxxxxxxx Xxxxxxx, Xxxxxxxxxxxx Xxxxxxx xx XX, XXX xxxx, X. xxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xx Xxxxxxxxx
xxxxxx
6. Ferienwohnungen:
Wichtiges Urteil zur ortsüblichen Vermietungszeit
Xxx Xxxxxxxxxxxxxxx, xxx xx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxxxx Xxxxx xxxxxx xxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xx xxxx xxxx xxxx xxxxxxx Xxxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxx "Xxxxxxxxxxx" xxxxxxx xx. Xxx xxxxxx: Xxx Xxxxxxxxx xxxx xx xxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxx xx xxxxxxxxxxx xxxx xxxxx "Xxxxxxxxxxxxxxxxx" xxxxxxxxx xxxx.
Xxx Xxxxxxxxx, xxx xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx. Xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxx xxxxxxxx xxxx xxxxxx x xxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx x xxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxx:
Xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxx x xxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx xxx xx xx x xxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.
Xxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxx, xx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xx Xxxxx xxxxxxxxx, xx xx xxxxxxx, xx xx xxxxxx Xxxxxxxx xxx xxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx.
Xxxx xxx xxxxxxxx xxxxxxxxxx "xxxxxxxxxxxx Xxxxxxxxxxxxxxx"x Xxx xxxxxx Xxxxxx xxxxx xx xxxxxxx xxx
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V. Renten und Pensionen
1. Hinterbliebenenrenten: Höhere Hinzuverdienst-Freibeträge ab Juli 2020
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xxxxxx
2. Bahnpensionäre: Fahrvergünstigungen sind Versorgungsbezüge
Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxx xxx xxxxx Xxxxxxx xxx xxxxxxx Xxxxx: Xxx xxxxxxxx xxxx xx Xxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxx XxxxxxxxxxxxxxxxXxxxXxxx xxxx xxx x. xxxx x. Xxxxxx xx Xxxx xxx xxxxxxxx xxxxxxx x.xxx XXX xxx. x.xxx XXX. Xxx Xxxxx xxx, xxx xxxxxx Xxxxxxx xx xxxxxxxxxx xxx. Xxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxx Xxxx xxx XxxxXxxx xxxxxxxxxx xxxxxxx Xxxx xxxx xxxx Xxxxxxxxxxx xxx XxxxxxxxxXxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx "Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx" xxx xxxxx xx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxx
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3. Rente mit 63: Zeiten in Transfergesellschaft sind zu berücksichtigen
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xxxxxx
VI. Selbstständige
1. Gewerbesteuer:
Wann liegen zwei eigenständige Betriebe vor?
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2. Ansparabschreibung für Wohnmobil:
Ohne Fahrtenbuch droht hohe Nachzahlung
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3. Grundstücksunternehmen:
Vorsicht beim Betrieb einer Fotovoltaikanlage
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Xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxx xxxx Xxxxxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xx xxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xXxxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxXx xxxx.
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XXXXXXXXX: Xxx Xxxxxxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxxxxxx xXXX XxxxxxxxxxXxxxxxxxx xxx x.xx.xxxx, Xxxxxxxx XxxXx xxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxx xxxxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxx Xxxxxxxxxxxxx xx xxxxxxx Xxxxx xxxxxx xxx xxx xxxxxxxx xxxxxxxxxxx Xxxx xxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxxxx xxxxxxx xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx xxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx x xxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxxxxxxxx xxx xXXX xx.x.xxxx, XXX X xxxxx, XXX X xxxx, XXX X xxxxx xxx. XxxxxxXxxxxxxxx Xxxxx xxxxx.
xxxxxx
4. Ärzte:
Keine Abzugsbeschränkung der Kosten für häuslichen Behandlungsraum
Xxxxx xxxxxx xxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx. Xx xxxxxx xxxx xxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxx xxxxx xxxxx xxxxxxxxx xxxx xxxx xx xxxxx xxx "Xxxxxxxxxxxxxxx" xxxxxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx. Xxx XX Xxxxxxxx xxxxx xxxxxxxxxxxxxx xxx Xxxxxx xxx xx.x.xxxx xXx. x X xxxxxxx Xx xxxxxxxxxxx, xxxx Xxxxxx xxxx xxxxx xxxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxx: Xxx xxx xxxxx xx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx Xxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxx xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxx, xxxxxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxx xXxxxxXxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxx xxxxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxxxx Xxxx xxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xx x Xxx. x Xxxx x Xx. xx XXxXx xxxx xxx xxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.
- Xxx Xxxx: Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxx xx Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxx xxxxx Xxxx xxx Xxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxxxxxxxx Xxxxxx xxx xxxxxx Xxxx xxxxxx xx xxx xxx xxx Xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xx, xxxx xxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx XXX xxx xxxxxxx Xxxxxxx xxx xxx xxx Xxxxxxxx xxx xxxxxxx xxxxx.
- Xxxxxxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxx xxx xxxxxx Xxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx. Xx xxx xxx XXXxXxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxx xxxx. Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx x Xx. xx XXxXx xxxxxxxxxxxx Xxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxx xxxxx. Xxxx xxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxx xxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx.
- Xxx Xxxx xx Xxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxx xxxxxxx xxx xxx xxxxxxx. Xxxxxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxx xXxxxxXxxxxxx xxx Xxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xx xx xxx Xxxxxxxxxxxxxxx xx xxxxxxxx. Xxxxxxxxxx xxx xxx xxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxx xx xxx xxxxxx xxxxxxxxx Xxxxxxx xxxxxx xxxxxxxxxxx. Xxx xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxx. Xxx Xxxxxxxxxxxxx, xxx xx xxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xx xxxxxxx xxxx, xxxxxxx xxxxx xxxxxxxxxxx xxxxxx.
XXXXXXXXX: Xxx Xxxxxxxxxxxx xxx xxxx xxxxx xxxxxx, xxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxx: Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxx x xxxx xx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx x xx xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxx xxxx xxxxxxx, xxxx xxxxx xxx "xxxxxxxxxxx Xxxxxxxxxxxxxxxxx" xxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx "xxxxxxx Xxxxxxxx" xxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxxxxxx xxxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxx xxx XxxX xxxxxxxxx xxxx. Xxxx xxxxx xxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx XxxXxXxxxxxx xxxxxxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxx. Xxx XXX xxx xxx Xxxxxx xxx xx.xx.xxxx xX X xxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxx Xxxxxxx "xxxx xxx xxxxxx XxxX" xxxx xx xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx, xxx x xxxx xxx xxxxxxxxxx xxxx x xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx. Xxxxx xxx xxxx Xxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxx
VII. Schenkung und Erbschaft
1. Immobilienübertragung:
BFH stellt strenge Anforderungen an Gutachter
Xxx xxxx Xxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxx. Xxx xxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx x xxxx xxxx xxx Xxxxxxxxxxxx x xx Xxxxxxxx xxxxx. Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxx xxxxxxxx xxxxxx, xx xxxxx xxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxx xxxxxx xxx x xxxxxxxxxxxxx xxxx xxxxxxxx x Xxxxx xxx xxxxxxxxxxxxx Xxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxxxxxxx. Xx xxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxx xxxxxxx Xxxxxxxx xxxx xxxx xxx Xxxx xxx xxxxxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxxxx, xx xxxxxxxx xxx "xxxxxx" Xxxx xxxxxxxx.
Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx "xxxxxxxxxxx Xxxxxxxxx" xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx, xxx. XxxxxxXxxxxxxxx Xxxx xxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxxx xxxxxx xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx "xxxxxx xxxxxxxxx" Xxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxx xxxxx xxxxxxxxx xxx xx Xxxxxxx xxxxxxxx x xxx xxxxxxxx x Xxxxxxxxx xxxx xxxxx xx Xxxxxxx xxxxxxx xxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxx xxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxxx. Xx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxx, xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxxxxx xxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxxx, xxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxx. Xxx XXX xxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx, xxx xxxx "xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx" xxxxxxx xxxxx xxxxxxx xXxxxxx xxx x.xx.xxxx, XX X xxxxx.
Xxx XXX xxx xxxxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxx. Xxxxxx xxxx xxxx xxx Xxxxxxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxx xxxx. Xxxxxxx xxxxx xx xx xxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxx "xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx" xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxx.
XXXXXXXXX: Xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxx x.xxx XXX xxx x.xxx XXX, xxxxxxxx xxxx xxxx xxxxxxxx xxxxxx. Xxx Xxxxxx xxxx xxx "Xxxxxxxxxxxx", xxxx xxx Xxxxxxxxxx xxxx Xxxxx, xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx. Xxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxx xxxxxx xx xxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xxx xxx Xxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxxx xxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxx, xxxx xxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxx xx Xxxxxx xxxxxxxx, xxxxxxx xx xxx xxxxx xxxx xxxxxxx Xxxxxx xx Xxxxxxxxxxxxx xxxxxx xxx xxx xxxx xx Xxxx xxx Xxxxx xxx xxxxx Xxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxx xxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xx xxx Xxxxxxxxx xxxxxxxx XXXxXxxxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxx, xxxxxxx xxxx xx xxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xx xxxxxx, xx xx xxx xx xxx Xxxxxxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxx xx xxx Xxxxxxxxx xxx XXX Xxxxxxxxx: Xxxxxxxxx
xxxxxx
2. Streit ums Erbe:
Abzug vergeblicher Prozesskosten bei der Erbschaftsteuer
Xxx xxxxx xxx xxx xxxxxx Xxxxxx: Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx "xxxxxxx" Xxxx, xxxx xx xxxxx xxx xxxxxxxx xxxxxxx xxxxx, xxxxxxx xxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxx xxxxx xxxxxxx Xxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxxxx xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx, xxxxxxx xxxxxxx "Xxxxxxxxxxxxxx" xx Xxxxxxxxxxx, xxx xxx xxxxxxxxx xxxxx Xxxx xxxxxx Xxxxx xxxxxxxx xxxxx. Xxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxx xxxxxx Xxxxxxx xxxxxxxx xxxxxxxxxx xxx xx xxx xxxxx xxx xxx Xxxx xxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx xxxxxx. Xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxx, xxxx Xxxxxxxxxxxxx x xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx x xxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx
XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxx, xx xxx xxx Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx.
- Xxx Xxxx: Xxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxx Xxxxx xxxxxxxxx xxxx xxxxxx Xxx xxx xxx Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxx xxxxxxx xxx. Xxx Xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxx xxx xxx Xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxx. Xxx xxxxxxx xxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxx xxxxx, xxxxx xxx Xxxxx xxxxxx xxx Xxxxxxx. Xxx xxxxxxx xxx Xxxxxx.
- Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxx Xxxxxx xxxxxxxxxxxx, xxx xxx Xxxxxxxx xxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxx. Xx xxxxxx Xxxxxxxx xxxxxxx xxxx Xxxxxx xxxxxxx, xxx xxx Xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxx xxx. Xxx Xxxxxx xxxxxxx xx xxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxx xxxxx xxxxxx xxx xxxxxxx xxxxx xxxx xxxxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XxxXxXx. xx xx Xxx. x Xxxx x XxxXxX xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx, xxxxxx xxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxx xxxxx xxx Xxxxxxxxxxx xxxx xxx XxxXxX xxxxxxxxxxx.
- Xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxx xxxx xx Xxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx.
XXXXXXXXX: Xxx Xxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx, xxxx xxxxx xxx Xxxxx xxxxxxxxxx xxxx, xxxx xx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxx xxxxxxxx xxx. Xxx xxxxxx Xxxxxxxx xxxxxxx xx xxxx xx xxxxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxx xxxxx xxx XXX xx xxxxxx xxxxxxxxx Xxxxxx xxxxxxxxx xxx.
xxxxxx
VIII. Steuergrundlagen
1. Einsprüche:
Finanzamt muss auf Möglichkeit elektronischer Einlegung hinweisen
Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxx Xxxxx xxxx xxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxx Xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxx xxxxxxx. Xx xxxxxx Xxxx xxxxx xxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxx, xxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxxx xxxx xxxxxxx Xxxxxxxxxxxx, xx xx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx "xx xxxxxxxxxxxxx", xxxxxxxx xxxx xxx Xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxx xxxx xxx xxxxx xx xxxxxx xxx xxx xxxxxx xxxxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx Xxxx xxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxx xxx xx xxx xx xxx x.x.xxxx xxxxxxxxx Xxxxxxx xxx xx xxx Xxx. x Xxxx x xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx. Xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xx xxx Xxx. x Xxxx x XX xxxxxxxx xxx, xxxx xxx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
- Xxx Xxxx: Xxx xxxxx Xxxxxxxxxxx xxx xxxx XxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxx xx xxxxx Xxxxxxxxxxx xxxxxxx. Xxxxx xxx XxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx Xxxxxxxxx xxx, xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxx. Xxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxxxxx, xxx xxx XxxxXxxxxxxXxxxx xxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx XXX.
- Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxx. Xxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx, xx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx, xx xxx xxx xxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx xxx. Xxx xxxxx xxxxxxxx xxx Xxxxxxxx xxx xx xxx Xxx. x Xxxx x XX xxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx.
XXXXXXXXX: Xxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxx xxxxxxxxx xx xxx Xxxxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxx xx Xxxxxxx xxx Xxxxxxxxxx X xxx, xxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxx X xxxxx. Xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxx X xxxxxxxxxxxx.
xxxxxx
IX. Soziales
1. Elterngeld:
Provisionen können das Elterngeld erhöhen
Xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxx xxx Xxxxxx. Xx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxx Xxxxxx xxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxx xxx xxxxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxx xxxxx xxxxxx xxxx xx Xxxxxx xxxxx xxx Xxxxx, xxx xxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx, xxx xxx Xxxxx xxxx xxxxxxxxx xxxxxxx xx.X. Xxxxxxxxxxxxxxxxxxxx.
Xx xxx xxxxxxxxxxxx xx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xx xxxx xxxxx xxxxxxx: "Xxx xxxxxxxxx xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xx Xxxx ... xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxx xx xxxxxxxxx xxxx." Xxx xxxxx xxx Xxxxxxxxx xxxx, xxxx xx xxx xxx Xxxxxxx, xxx xxx "xxxxxxxxx Xxxxx" xx xxxxxx Xxxxx xxxx, xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx xxxxx xxxxxxxxxxx: Xxx xxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx X xx XX xxxx Xx. Xx xxxxx xxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx.
- Xxx Xxxx: Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxx xxxxx Xxxxx xxxx Xxxxxxxxx xx Xxxxx xxx xxx XXX xxx xxx XXX, xxx xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxxxx xxxxx. Xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx x xxxxxx xxx xxx Xxxxxxxxxxxxx x xxx Xxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.
- Xxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxx xxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx.
XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xx Xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxxxx, xxxxxxxx xx Xxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xx xxxxxxxxx xxx xxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxx x.x.x. XXXX: Xxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxxx. Xxxxx Xxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxx Xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxx Xx.
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xx Xxxxxxxxxxx, XxxxxxXxxxxxxXxx xx, xxxxx Xxxxxx x xxx.xxxxxxxxxxx.xx x Xxxxx xx.x.xxxx.
Xxxx Xxxxxx xxxxxxxxxxx.
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