Diese Ausgabe bietet unter anderem folgende interessante Themen:
- Doppelter Haushalt: Fallen Stellplatzkosten unter die 1.000-Euro-Grenze?
- Mitarbeiter-PC-Programm: Vorsicht Falle bei Entgeltumwandlung
- Trinkgelder: Steuerfreiheit trotz gemeinsamer Kasse?
- Haushalts-, Handwerkerleistungen: Steuerabzug auch für Mieter zulässig
- Kindergeld: Wichtige Sechs-Monats-Frist bei langfristiger Erkrankung des Kindes
- Fotovoltaikanlagen: Investitionsabzugsbeträge rückgängig machen
- Fotovoltaikanlagen: Abzug von Handwerkerleistungen nach § 35a EStG
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. Doppelter Haushalt:
Fallen Stellplatzkosten unter die 1.000-Euro-Grenze?
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2. Wegstreckenentschädigung:
Erhöhung ´mal steuerfrei, ´mal steuerpflichtig
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Regelung im öffentlichen Dienst
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Regelung in der Privatwirtschaft
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3. Häusliches Arbeitszimmer:
Vereinfachungsregel für Coronazeit auch in 2022
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Grundvoraussetzung: Echtes Arbeitszimmer muss vorliegen
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Arbeit ausschließlich zu Hause
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Alternierende Arbeit zuhause und beim Arbeitgeber
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4. Mitarbeiter-PC-Programm:
Vorsicht Falle bei Entgeltumwandlung
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5. Trinkgelder:
Steuerfreiheit trotz gemeinsamer Kasse?
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XXXXXXXXX:xxxxxxXxxx xxxxxxxxx Xxxx xxx Xxxxxxxxxxx xxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxx. xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxx Xxxxxxxxx xxxxx xxxxxxxx, xxxxxxx xxxx xx xx xxx Xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxxx xxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxx, xxxxxxx xxx Xxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxx xxxxxx xxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxx xxx, xxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xx xxxx xxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxx x.X. xxx xx xxx Xxx. x X. x XxxX xxxxxxx xXxxX Xxxxxxxxxxxxx xxx xx.x.xxxx, x Xx xxxxxxx xxx x Xx xxxxxxxx XxxxxxXxxxxxxxx Xxxxxxx xxxxx. Xxx xxxx xxxxxx Xxxxxxxxxx xxxx: Xxxxxxxxx xxx xxx Xxxxxxxxxx, xxx xxx Xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxx. Xxxxxxx xxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxx. Xxx xxxx xxxxx xxx, xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx
xxxxxx
6. Berufliche Krankheitskosten:
Erstmals psychische Erkrankung anerkannt
XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx, xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx xxxx xxx xxxxxxx xxxxxxxxx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxx, xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx xxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxx xxx xxxxxx Xxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxXxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXXXXx xxx Xxxxxxxxxxxxxxxxxxx xxx "XxxxXxxxxxxxxxxxxxx"xxxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxxx xxx XXXX xxxxx xx xxx xx xxx XxxxxxxxxxxxxxxxxxXxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X x X xxxxx Xx.
- Xxx Xxxx: Xxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx. Xx xxx xx xxxx xxxx Xxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxx, xxx xxx xx Xxxxxxxx xxxxxxx. xxxx xxx xx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxx. Xxxxx xxx Xxxx xxxxxxx xxx xx xx Xxxxxxx, xxx xxxxx xxxxx Xxxxxxxx xxxxxxxx xxxxxxx Xxxxxx xxxxxx. xxxx xxxxx xx xxxxxxxx, xxx xx xxxxx xxxx XXXX xxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxxxx, xxxx xxxx Xxxxxx, Xxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxx Xxxx xxx Xxxx xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx XXXX xxxxx xx xxx xx xxx XxxxxxxxxxxxxxxxxxXxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx.
- Xxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx XXXX xxx Xxxxxxxxxxxxxxxxxxx xxx "XxxxXxxxxxxxxxxxxxx" xxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxx Xxxxxxx xxxxx XXXX. Xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxx Xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxxx xXXXx, xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xx xxx xxxxxxxxx, xxxxxxxxxx xxxxxx Xxxxx xxxxxxxxxxx Xxxxxx xxxxx xxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxx XXXX xxxxxx. Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxx xxxx xxxxxxx xxxxxxxxxx xxxx xxxxx. Xxxxxx xxxxxx Xxxxxxxxxxxxxx, xx xx xxxxxxxxxxxxxx xxxx "xxxxxxxxxxxxxx" xxxxxxx Xxxxxxxxxx xxx, xxx xxxxxxxxx xx xxxxx XXXX xxxxxxx xxxxxxx.
XXXXXXXXX: Xxxxxxxxx Xxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx, xxxxx Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxx xxxxxxx Xxx Xxxx Xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx: Xxx xxxxx xxxx xxxx x xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx x xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx. Xxx xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx x xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx x "xxxxx xxx Xxxxx", xxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxx. Xxxx xxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxx xx Xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxx xxxx xx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxx
- Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx
- Xxxxxxxxxxxxxxxx: Xxxx xxx xxx Xxx xxxxxx Xxxxxx xxxxxxxx xxxxxxx
xxxxxx
7. Freiflüge bei Fluggesellschaften:
Was als geldwerter Vorteil zu versteuern ist
Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxx xx XxxxxxxxxxxxxxxxxXxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxx. Xxxxx xxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx, xxxxxxx xxx xxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxx xxxx xxx Xxxxx xxxx xxx xxxx xxx xxxxx xxxxxxxxxx xXxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx.x.xxxxx:
- Xxxxxx xxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxxx xx x Xxx. x XXxXxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxxxx xxxx xx xx XXxX xxxxxxxx xxxxxxx xxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxx xxx x x xxxxxxxxxx xxxx xxx xxx xx x.xxx XXX xx Xxxx xxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxx.
- Xxxxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxx. "XxxxxxxxXxxxxx"x xxxx xxxx xxx Xxxxxxxxxx xxxx xx xx XXxX xxxxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxx xx x Xxx. x XXxX. Xxx xxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx xx x xxx Xxxxxxxxxx xxxxxxxx xxxxxx.
Xxxxxxx xxx xxx xxxxxxxxx Xxxxx xxxx xxx Xxxx xxx Xxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx Xxxxx xxxxxxxxxxx xxxxxx, xxx. "XXXxXxxxxxxx" xxx x Xxx. x Xxxx xx XXxXx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xx xxxxxxxxxx Xxxx xxx Xxxxxx xxx xxxx xx xxxxxxxx, xxx xxxx xx xxx Xxxxxx xxxx xxx xxxx xx xx x.
- Xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xx.x. xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xx xxxxxxxxx xxxxxx:
- Xxx xxxxx Xxxx xxx x.xxx xx xxx x,xx XXX xx Xxxxxxxxxxxxx,
- xxx xxxxx Xxxx xxx x.xxx xxx xx.xxx xx xxx x,xx .x. xx,xx x xXXX x x xxxx : x.xxxx,
- xxx xxxxx Xxxx xxx xxxx xxx xx.xxx xx xxx x,xx XXX xx XXX
- Xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx "xxxxx xxxxxxxxx x XX x" xxxxxxxx xxx Xxxx xx Xxxxxxxxxxxxx xx x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.
- Xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx "xxxxx xxxxxxxxx x XX x" xxxxxxxx xxx Xxxx xx Xxxxxxxxxxxxx xx x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.
Xxxxxxxx:xxxxxx
Xxx Xxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxx Xxxxxxxxx x Xxxxx xx Xxxxxxxx xxx xxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxx Xxxxxxx "XX" xx.x. xx xx. Xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxx x.xxx xx.
Xxx Xxxx xxxxxx Xxxxxx xxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx: x,xx XXX x x.xxx xx x xxx,xx XXX, xxxxx xx x x xx,xx XXX, xxxxxxx xx xx x x xx,xx XXX.
Xxxxxxxxxxx Xxxxxx:xxxxxxXxx xxx Xxxxxxxxx xxx xxx "xxxxxxxxx Xxxxx" xxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxx" xxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xx.X. Xxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxx, xxxxxxxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx
xxxxxx
II. Privater Bereich
1. Haushalts-, Handwerkerleistungen:
Steuerabzug auch für Mieter zulässig
Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxx xxx xx Xxxxxxx xxx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x, x XXxXx. Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxx Xxxxxxx xxxxxxx xxx xx Xxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxxx xxxxxxx xxxxxx xxx xxx Xxx. x XXxXx. Xxxxxxx xxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxx xxxxx xxxxxxxxx, xxxx xxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx.
Xxxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxx xxx xx xxxxxxxxx Xxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxxx. xxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxxx Xxxxxxx xxxxxxxxx xxxx:
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- Xxx Xxxx: Xxxxxxxx xxxxxx xx xxxxx Xxxxxxxxxxx. Xxx xxxxx xxxx Xxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx. Xxx xxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxx xxxxxxx xxxx xxxx xxxxx xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx, xxx Xxxxxxxx xx xxx Xxxxx, xx xxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxx xxxx xxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx xxxxx Xxxxx xxx Xxxxxx xx. Xxxx xxx XXX xxxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx Xxxxx.
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2. Haushalts-, Handwerkerleistungen:
Zum richtigen Zeitpunkt des Kostenabzugs
Xxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxx Xxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx, xxx xxxxxx x xxxxxxxxx xxxxxxxxxx Xxxxxxx x xx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxx XXxXx. Xxxx xx xx Xxxxxxxxxxxx, xxx xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxx xx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxx xxx xxxx xxxxxx, xxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxx x xxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxx xxxxx xxxxxx xxx. xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxx xxxxxxx.
Xxxxxxxxxxxx xxx xx xxxx xx, xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. Xxxxxxxxxx xx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx, xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxx xxxxx. Xxxx xxxxxx xxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxx xxxx xx xxx XXxX xx Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. Xxxxxxxxxx xxxx xxxx xx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx.
Regelung der Finanzverwaltung mit Wahlrecht
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Die aktuelle Auffassung des Bundesfinanzhofs
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XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxx XxxxxXxxxxxXxxxx xxx xx xx XXxX: Xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx, xxx xxxxxxxxx xxxxx Xxxxxxxxx xxx xxx xx xxxx Xxxxx xxxx Xxxxxxxxxx xxx. Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xx xxx xxx xxxxxxxxxxxxxx xxxxxxxx. Xxxx xx xxxx xxxxxx, xxxx xx xxx xxx "Xxxxxxxxx xxx Xxxxxxx xxxxxxx", xxxx xx xxxx Xxxxxxxx xxx xxxxx Xxxxxxx xxxx xx xxx Xxxxxxxxxxxxx xxxxx. Xxxxxxxx: Xxx Xxxxxxxx xxxx Xxxxxxxx xxxx xxxx xx x.x.xxxx xxxxxxxxx. Xxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx. Xx xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx, xxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xx xxx Xxxx xxxxxxx xxxxxxx xxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx. Xxx xxxxx xxxx xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxx xxxx.
xxxxxxXxxxxxx Xxxxxxxxxxxxx:
- Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx
- Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx
xxxxxx
3. Krankheitskosten:
Behandlung von Lipödemen mittels Liposuktion absetzbar
Xxxxx Xxxxxxxx xxxxxx xxxxxxxx, xxxx xxxx Xxxxx xxxxx xxxxxx xxxxxx, xxxx xxxxx xxxxxxxx xxxxxxxxx, xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxxx xxxxxxxxx Xxxxx xxxxx xxxxxx Xxxxx xxxxxxxx. Xxx Xxxxxxx xxx xxxxx xxx xx xxxxxxxxx Xxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xx Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx xx xxxxxxxx Xxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxx, xx xxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxx x"xxxxxxxxx Xxxxxxxxxxxxx"x.
Xxx Xxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxx xx Xxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xx xx xxxx xxxxx xx xxxx Xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxx xxx, xx xxx xxxxxxxxxx xxx Xxxxxx xx xxx Xxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxx xx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx "xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxxx xxxx. Xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxx xxx xxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxxxxxxx xx xxx Xxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxxxxxxxx xxxxxx xxxx xxx Xxxxxx xxxx xxxx Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xx XXxXx.
- Xxx Xxxx: Xxx Xxxxxxxxx xxxx xxxx Xxxxxx xx xxxxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxx, xxxxxxxx xxx xxxx xx Xxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxx, xx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xXXXx x xxxxx xxxxxxxxxxx Xxxxxxxx x xxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xx, xx xx xxxx xx xxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx. xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxx xxx XXX xxxxxx xxxxx Xxxxx xxxxxxxx xx.
- Xxxxxxxxxx xxxxxxxxxxx xx xxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxx xxxx. Xxxxx xxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx XXX xxx xxxxxxxxxxx. Xx xxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx, xxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx xxx, xxxx xx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxx xxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xXxxxxx: Xxxxxxxxxx xxx XXX xxx xx.x.xxxxx.
xxxxxxXxxxxxx Xxxxxxxxxxxxx:xxxxxx
- Xxxxxxxxxxxxxxxx: Xxxx xxx xxx Xxx xxxxxx Xxxxxx xxxxxxxx xxxxxxxxxxxxx
- Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx
xxxxxx
4. Krankheitskosten:
Kosten für eine Augen-Laser-Operation steuerlich absetzbar?
Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxx Xxxxxxxx, xxxx Xxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxx. Xxxx xx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx: xxxxxxxxxxXxxxxxXxxxxxXxxxxxxxx. Xxxxx xxxxxxx xx xxxx xx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx x xxx xxxxx xx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx. Xxxxx Xxxxxxx xxx xxxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx. Xxx Xxxxx xxx xxxx, xx xxx Xxxxxx xxxxx xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxx.
Xx Xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxXxxxxx xxxx xxxx XXXXXxXxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx XXXXXxXxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxx. Xxxxx xxxxx xxx Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx.
XXXX xx Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxx xxxx xxxxxxxxxxXxxxxxXxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxxxxx. Xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxx xxxxx xxxxxxxxxxxx. Xxx Xxxxxxxx, xxx xxxx xxxxx XxxxxxXxxxxxXxxxxxxxx xxxxxxxxxxx, xxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxx xxx. Xxx Xxxxxxxxx xxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxx xXXX Xxxxxxxx xxx xx.x.xxxx, Xxxxxxxx XXx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx.
XXXXXXXXX: Xxx Xxxxxx xxxx xxx XxxxxxXxxxxxXxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx. Xxxx xxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxx, xxx Xxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx. Xxxx Xxx xxxx xxxx xxx Xxxxx xxxxxx xxxxxx xxxxxx, xxxxxxx Xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxx xxxxxx, xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxx Xxx. Xx xxxxxxxx Xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx.
xxxxxxXxxxxxx Xxxxxxxxxxxxx:xxxxxx
- Xxxxxxxxxxxxxxxx: Xxxx xxx xxx Xxx xxxxxx Xxxxxx xxxxxxxx xxxxxxxxxxxxx
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5. Rentenversicherung:
Aufs Krankengeld entfallende Beiträge nicht abziehbar
Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, XxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xx xxx Xxxxxx xxx xxxx xxxxxxx xxxx xxxxx Xxxxxxxxx xxx xxx xxxxx x xxxxxxx xxxxxxxxxxxx x Xxxxxxxxxxx xxxxxxxxxxxxxx xxx, xxxx xxxx xxxx xxxxxxx xxx Xxxxx xx xxx Xxxxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx xxxxxx, xxxxxxxxxx xxxxx xxxxxxxxx xxxx xXX Xxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxxx.
- Xxx Xxxx: Xxxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xx Xxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx. Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xx xxx xx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx x xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx. Xxxxxxxxx xxxxxxxx xxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxx x xx xxxxxxxxxxxx x Xxxxxxxxxxxxxxx xxx xxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxxxx xxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxx xxxxx xxxx Xxxxxx.
- Xxxxxxxxxxx: Xxx xxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xx.X. Xxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxx xx Xxxxxxxx, xx xxx xxxxxxx Xxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxx.
XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxx. Xx xxx Xxxxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxx, xxxx xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxx xxx. Xx xxxxxxxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx x xxxxxxx xxxxxx x xxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx.
xxxxxxXxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxx
xxxxxx
III. Kinder
1. Behinderte Kinder:
Reicht das Gutachten eines Diplom-Psychologen aus?
Xxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxx, xxxx xxxxxx xxxxx xxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxxxx xx xxxxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxxxxxxx xxx.
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- Xxx Xxxx: Xxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxx xx Xxxx xxxx xxx XxxxxxxxxxxxxxXxxxx xxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xx Xxxx xxxx xxxxx xxx Xxxxx xx xxx Xxxxx xxxxxxxxxxxxxx, xxx xxxx xxxxxx xxx xxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxx xx Xxxxxxxx Xxxxxxx xxxx xxx Xxxxxxx xxxx xxxxxxxxx xxxxxxx Xxxxxxxxxx xxx xxx XXX. Xxxx Xxxxxxxxxx xxxxx xxx Xxxxxxx xxxxx xxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xx Xxxxxxxxx xxxx xxxxx Xxxx xxx Xxxxxxxxxxx xxx xx xxxx. Xxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx. Xxxx Xxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxx xx Xxxxxxxxx xxxx xxxxxxxxxxxx. Xxxx xxx Xxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxxxxx, xxxx xxx xxxxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx xxx.
- Xxx Xxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. Xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxx xXxxxxxx, xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxx xxxxx xxxxxxxxxxx. Xx xxx xxxxxxxxxx, xx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxx, xxxxx xxxx Xxxx xxx. Xxxxxxxxx xxx xxx Xxxxx xxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxx.
- Xxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx xxx xxxxx Xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXX XX xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xx xxxxxxx Xxxx xxxxxxxx xxxxxx. Xx Xxxxxxxx xxxxx xxxxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxx xxx. xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx. Xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xx Xxxxxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxx xxx xx xxx Xxx. x xxx xx XXX XXXX, xxxx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxx, xxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx.
XXXXXXXXX:xxxxxxXx xxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxxxxxxxxxxxxxx xxxxx xxx Xx. XXX X xxxx xxxxxxxx. Xxx xxxx xxxxxxxx xxxx, xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxx xxx xxx XXX xxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxx xxx xxxxxxxxx Xxxx xxxxxxxxxxxx. Xxxxxxxxxxx xxxxx xxxx: Xxxxxx, xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxx xxx. xxxxxxx. Xxxx Xxxxxxx: Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxx xxxx Xxxxxx xxx. Xxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxx Xxxxx xxxxxxxxxxxx. Xxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx, xxx "xxxxxxx" Xxxxxxxxx xxx xxx "xxxxxx xxxxx": Xxxxxxxxx xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxxxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxx xxx. xxxxxxxxxxxxxxx xxxx xXX XxxxxxxxxxXxxxx, Xxxxxx xxx x.x.xxxx, x X xxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx Xxxxxx: Xxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx
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2. Kindergeld:
Wichtige Sechs-Monats-Frist bei langfristiger Erkrankung des Kindes
Xxxx xxx Xxxx xxxxxxxx xxx xx. xxx xxx xx. Xxxxxxxxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxx xxxx xxxxx Xxxxx xxxxxxxxxxx xxxx. Xxx xxxxxxxxx xx xxxxxx xxxx xxxxx xxxxxxx, xxxx xxx Xxxx xxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxx xxxxxxxx xxxx xxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxx xxxx. Xxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx:
- Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxx xxxx, xxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxx.
- Xxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxx xxxxxx, xxxx xx Xxxxxxxxxx xxxxxxxxxxx xxxxxx, xx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx xx xxxxxxx xxx xxxx xxxxx. Xx xxxxxxx Xxxx xxxx xxx Xxxxxxxxxx xxxx xxxxx xxxx xxxxxxx xxxxxxxx.
- Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxx xxx Xxxxxx xxxxx xxx xxxxxxxxxxxx, xxxxxxx xxxxxxx, xxx Xxxxxxxx xxxxx Xxxxxxxxx xxx xxx Xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx. Xx xxxxx xxxxxxx Xxxx xxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxx" xx Xxxxxxxx. Xxx xxxxx xxxxxxxxxx xxxxxx, xxxx xx xxxx xx xxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxxx xxxx xxxxx xxxxxx xxx XxxxxxXxxxxxxXxxxx xxx Xxxx. Xxx xxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxxxxx xxx xxxxx Xxxxxx xxxxxxxx xxxx. Xxxxxxxxx xxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx xxx. XxxxxxXxxxxxxxx Xxxxx xxxxx.
- Xxx xxxxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx "xxxxxxxxxxx Xxxx" xxxxxxxx. Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx xx Xxxxxxxx.
- Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx xxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxx. Xxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxx Xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxx xxx. XxxxxxXxxxxxxxx Xxxx xxxxx.
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- Xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx xx Xxxxxxxx xxx xxx xxxxx Xxx xxxx xx xxxxxxxxxx Xxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxx xxx xxxxx Xxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxx, XXxXx XX xxxx X. xxxx.
- Xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx. Xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxx xxx. xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxx, xxx xx xxxxxxx, xx xxx Xxxx xxxxx xxxxx Xxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x Xx. x XXxX xxxxxxxxxxxxxxx xxxxxx xxxx.
- Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxx xxxxxxxx xxx.
- Xxx Xxxxxxxxxxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxx xx xxxxxxxxxxxxxxxx, xxxx xx xxxxx Xxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxx xxx, xxxxxx Xxxxxxx xxxxxxxxxxx. Xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxx, xxx Xxxxxxx xxxx xxxx xx xxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx.
- Xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx x, xx Xxx. x Xx. x xxxx xx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxx xxxx, xxxx xxx Xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xx, xx XxXxxX xxx Xxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxx xxx Xxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xx XxXxxX xxx xxxxx xxxxxxxxxxx Xxxxxxx xx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xx, xx XxXxxX xxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxx xxxx xx xxx xx XXXX, xxxx xxxxxxx xxxxx xx xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx, XXxXx xxxx XX X. xxxx. Xxxx Xxxxxxxxxxx xxx xxxx xxx Xxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxx xx xxxxxxxx xxx, xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx, xx xxx xxx Xxxxxxxxxxx xxx xx x Xxx. x XxXxxX xxxxx. Xxxx xxx Xxxxxxx xxxxxx xx xxx xxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxx xxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.
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3. Kindergeld:
Kindergeldanspruch auch für die Zeit des Work-and-travel?
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- Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx x xxxx xxxxxxxxx x xx xxxxx Xxxxxxxxxxxxxxxx, xxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx xx xxxx Xxxxxx xxxx xxxx Xxxxxxxxxx xxxxxxx, xxxx xxx xxx. "xxxxxxxxxxxxxx" xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx.
- Xxxxxxx xxxx xxx Xxxx xxxxxxxxxxxxxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx, xxxx xx xxxx xx xxx Xxxxx xxx xxxxxx Xxxxxxxxx xxx "Xxxx xxxx Xxxxxxxxxxxxxxxx" xxxxxxxxxxxxxxx xX xx.x Xxx. x XXxXxxxxxxxxx xxxxx.
XXXXXXXXX: Xxxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx "Xxxxxxxxxxxxxxx"xXxxxxxxx xxxxxxxx, xxxxxxx xxx xxxx xxxxxxxxx xxx xxxx Xxxxxxx xxxx xxx Xxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxxxx xxx, xxxx xxx Xxxx xxxxx xxxx xxx Xxxxxx xxxxx. Xxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxx xxx XxX xXxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx, xxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx, xxxx xx xxxx xxx xxxxxxxx xxxxxxxx xx xxxxxx xX xx.x Xxx. x XXxXxxxxxxxxx xxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxx xxx xxxxx Xxxxxxxxxx xxx "Xxxxxxxxxxxxxxx" xxxxxxx: Xx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx XxxxxxxxxxxxxxxxXxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxx xXX Xxxxxx, Xxxxxx xxx x.x.xxxx, x X xxxxx xxxx.
- Xxx Xxxx: Xxx xxxxxxxxxxxxx Xxxx xxx xx Xxxx xxxx xx Xxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxx xxxxxxx, xx xxxx xxx "XxxxxxxxxxxxxxxxXxxx" xx xxxxxxxxxxx. Xx Xxxxx xxxxxx Xxxxxx xxx xx xxxx xxxxxxxxxxxx, xx Xxxxxxxx xxx Xxxx xxxx xxx Xxxxx xxxx, xxxx xxxx xxxx x,x Xxxxx, xx XxxxxxXxxxxxxxxx xxx Xxxxxxx xx xxxxxxxxxxx. Xx xxxxxx Xxxx xxx xxx Xxxx xxxx xxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxxxxxxxxxx xx Xxxxxxxxxxxxx, xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxx xx xx Xxx. x Xxxx x XXxXx.
- Xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxx xxxx xxx Xxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxx xxxxx xxxxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxx xx Xxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxx xx xxxxx XXxxXXXxXxxxxxxxxxxxxx xxxxx. Xx xxx xx xxxxxxxx xxxx Xxxxxx, xxxx Xxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxx. Xx xxxxx xxxx xxxxxxxx xxxxxx xx, xx xxx Xxxx xx Xxxxxx xxxx xxx Xxxxxxx xxxx xxxxx xxxx xxxx xxxxx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxx xxxx Xxxxxxxxxxxxxxxx
xxxxxx
4. Kinderbetreuungskosten:
Kein Abzug für nicht haushaltszugehörige Kinder
Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx. Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxx, xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx. Xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxxxxx xxxx xxx Xxxxx xxxxxxxx, xxxx xxx Xxxx xxxxxxxxx xxx, xxxxx Xxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxx xxx xxx xxx Xxxx xxxxxxxxxxxx xxx, xxxx xxxxxx xx xxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.
Xxxxxxxxxxx xxxx xxx Xxxxxx, xxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxxx xxx Xxxxxx xxxxxxxx, xxxxx xx xxxxxx xx, xxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxx, xxxx xxx Xxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx Xxxxx xxx xxxx xxx xxx Xxxxxx xxxxxx xxxx xxx xx xxxxxxxxxxxx xxxxxxxxx xxxx Xxxxx xxx xxxxxxxxx xxx xxx Xxxxxx xxxx xXXX Xxxxxxxx xxx x.x.xxxx, XXxX xxxx X. xxxxx XXXxXxxxxx xxx xx.x.xxxx, X X xxxxx, XXxXx xxxx XX X. xxxx.
Xxx Xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx, xxxx xx xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xXxxxxxxxxx XX, Xxxxxx xxx x.x.xxxx, x X xxxxxxx xxx. XxxxxxXxxxxxxxx Xxxx xxxxx. Xxx Xxxxx xxxxxxx, xx xxx Xxxx xxx xx xx Xxx. x Xx. x Xxxx x XXxX xxx Xxx. x xxx x xxx Xxxxxxxxxxxxx xxxxxxxxx xxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx. xx xx Xxx. x Xx. x XXxX xxxxxxxxxx xxxxxxxxxx xxxx xxxxx xxxxx xxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxx Xxxx xxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxx xxx, xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxxxxxx xxxx xx xx Xxx. x XXxXx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxx.
- Xxx Xxxx: Xxx Xxxxxxx xxx Xxxxx xxxxx Xxxxxxx xxx xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxx. Xxx xxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxx xx Xxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxx. Xxx Xxxxxxx xxxxxxxxxxxx xx Xxxx xxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxx, xxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxx Xxxxxxxxxxx xxx Xxxx xxxxx Xxxxxxxxxxx. Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx XXX xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx XXX. Xxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxx. Xx xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xx, xx xxx Xxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxx xxxx xxx Xxxxxxxx xxxxxxx xxxxxxxxx.
- Xxxxxxxxxxx: Xxx Xxxxxxxxxxx xxx xxx Xxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxx xxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxx. x XX xx xxxxx. Xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx, xx xxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxx xxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xx xxx xxxxx xxxxxxxxxxxx, xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxx, xxx xxx Xxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxx xxx xxx xxxxxxx xxx Xxxx xxxxxxxx xxxxxx xxxxxxxx xxxx xxxx xx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxx, xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx xxxxxxx Xxxxxxxx xxxxxxxx, xxxx xxx XXXxXxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xx xxxxxxxxx xxx.
- Xx Xxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxx xxx Xxx. x Xxx. x XX xx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xx xx Xxx. x Xx. x XXxX xxxxx xxxxxxxxxxx. Xxxx xxx xxx Xxxxxxx xxxxxxxxx XXXxXxxxxxxxxx xxx xxx xxxxxxxx x.xxx XXX xxxxxxxxxx xxxxxx xxx xxx xxx xxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxx XXX.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxx: Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx
xxxxxx
IV. Kapitalerträge
1.Rechtsstreit mit Bank:
Übernahme von Verfahrenskosten nicht steuerpflichtig
Xx xxx x xxx xxxx xxxx x xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxxxxx xxxx xxxxx xxx xxxxxxxx xxxxxx, xxxx xxx xxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxxxx Xxxx xxxxxxx. Xxxxxx "xxxxx" Xxxxxx xxxxxxxxxxx xxxxxx, xxx xxx Xxxxx xxxxxxxxxx xxxx: Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxx xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx: Xxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xx xxx XXX xxxxxxxxxxx, xxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx, xxxxxxx xx xxxx xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxxxx xx Xxxxx xxx xx x Xxx. x XXxX, xxx xxx xx Xxxxxx xxx Xxxxxxxxxxxx xxx xx xx XXxX xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxx, Xx. xxxx.
Xxxxx xxxxxxxxxxx xxxxxx xxx XXX xxxx xxx xxxxxxxxx Xxxxxxx: Xxxxxxxx Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxx Xxxxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxx. x, Xxx x xxxx x XXxXx xxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxx xxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx, xxx xx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xx xxxxxxxxxx Xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxx, Xx. xxx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxx xxxxxx
xxxxxx
2. Aktientausch:
Neue Vereinfachungsregelung zur Steuerfalle "Barabfindung"
Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxxxxx, xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxx. Xxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxx xxxxxxxxxx x xx xxx Xxxxxxxxx. Xxxxxxxxxx xxxx xx xxxx xxxxx Xxxxxxxxxxx: Xxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxx xxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxx. xx Xxxx x XXxXx.
Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xx Xxx. xx Xxxx x XXxX xxx xxxxxx, xxxx xx xx Xxxxxxxxxxxxxxx, Xxx xxx. Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxx xxxxx xxxxx xxxx "xxxxx" Xxxxxxxxxxxxx xxxx Xxxxxxxx xxx, xxxxxxx xxxx xxxx xxxxxxxxx xxx xxxxxx Xxxxxxx xxx xxxxx Xxxxxxx xxxxx xxxxxxxxxx xxxxx Xxxxxxx, xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxx xXxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx, xxxx. Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xx xx Xxx. xx Xxxx x XXxX xxxx xxx Xxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx, XXxXx xxxx XX X. xxxx.
- Xx xxxxxxxxxxxxxxxxx Xxxx xxxxx xxx Xxxxxxx xx xxxxxx Xxxxx Xxxxxx xxxxx XXxXxxxxxxxxxxx, xxx xx xx xxxx xxx xxxx xxxx xxxxxxxxx xxxx xx.xxx XXX xxxxxxxxxxx xxxxx. Xxxxx xxxx xxxxxx xxxxx Xxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxx xxx xxx xxxxxx xxxxxx Xxxxxx xxxxx xxxxxxx XXxXxxxxxxxxxxx xxx. Xxxxxxxxxxx xxx xx xx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxx xx.xxx XXX. Xxx Xxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxx xx.x.xxxx xxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxx xxx x xx x,xxxx xxxx. xx,xx XXX xx xxx xxxxx xxxxx Xxxxxx. Xxx Xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxx xx.xxx XXX xxx xxxxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxx xxxxxxx xx. Xxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xx xx Xxx. xx Xxxx x XXxX xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxx xxx Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx. Xxx XXX xxx xxx xxxxxx xxxxxxxxxxxxxxxx.
- Xxx xxx Xxxxxxxxxxx xxxxx xx Xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx XXxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xx Xxx. xx XXxX xxx xxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxx xxxxxxx Xxxxxxx xxx xxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x Xx. x, Xxx. x XXxX xx xxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx "xxx" xxxx xx.xxx,xx XXX.
XXXXXXX xxx xxx XXX xxx Xxxxxxxxx xxx XXXxXxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx: Xxxxxx xxx xxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx, xx xxxxxx xx xx Xxx. xx Xxxx x XXxX xxxxx Xxxxxxxxx. Xxx xxxxxxx Xxxxxxx xxx xxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x Xx. x, Xxx. x XXxX xx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, x.xx. Xxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxx xxxxxxx xxxxxxxxxxx, xxxx xx xxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx. Xxxxx xxxx xx xxxxx xxxxxxxxxxx, xxxx xxx xxxx xxxxx xxx x.x. XXXxXxxxxx xxxxxxxxxx xxxxxxxxxxx xxxx xxx XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxx xxxx xx xxx x.x.xxxx xxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxx, Xx. xxxxx.
XXXXXXXXX:xxxxxxXxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxx, xxxxxxxxxx xxxxxxxxx xx xxxxxxx. Xxx Xxxxxxx xxxx xxx xx xxxxxxxxxxx. Xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xx xxx xx xxxxx xxxx, xxxx xx xxxx xxxxxx, xxx xxxxxxxxxxxxx Xxxxxx xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxx xx xxxxxx. Xxx xxx Xxxxxxx xxx, xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxx xx xxxx xxxxxxxxxxx xxxxx, xxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxx xxx xxx xxxxxx Xxxx xxxxxxxx. Xxxx xxx Xxxxxx xxxx xxxx xx xx Xxx. x Xxxx x XXxX xxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxx xxxxx xx Xxxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxx x.X. xxxx XXX Xxxx, Xxxxxx xxx xx.xx.xxxx, Xx. xx X xxxxx, XxxxxxXxxxxxxxx Xxxxx xxxxx.
XXXXXXXXX:xxxxxxXxx XXX xxx xxxxxxxxx xxxxx xxx Xxxxxx xxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx, xxxx xxxxxxxxxXxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx xxx x.x.xxxx xxxxxxxxx Xxxxxx, xxx xxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx, xxx xxx Xxxxxxx xxxxx xx xxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, XXXX X xxxxx xxx XXXX X xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxx, Xx. xxxxx.
XXXXXXXXX:xxxxxxXxxxx xxx xxx Xxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxx. Xxx xxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx. Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxxxx XXxxxxxxxxxxxxxxx XxxxxXxx xx xxxxxxx Xxxxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xXXXxXxxxxxx xxx x.x.xxxx, XXXX X xxxx, XXXX X xxxxx, XXXX X xxxx, XXXX X xxxxx, XXXX X xxxxxx XXXX X xxxxx xx Xxxxxxx Xxxxxxx xxx XxxXxxxxXxx, XxxxxxXxxxxxxxx Xxxxxxxx xxxxx. Xxxxxxxxxxxx xxx xxx XXX xxx Xxxxxx xxx x.x.xxxx xXXXX X xxxxxx xx XxxxxxxxXxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. XxxxxxXxxxxxxxx Xxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx xxx XXXxXxxxxxxxx xxx xx.x.xxxx xXXxXx xxxx X X. xxxx, xxxx xxxxxxxx xxx Xxx Xxxxxxx X.X., xxxxxxxxx xxxx. XxxxxxXxxxxxxxx XxxxxXxxxxx xxxxx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx
xxxxxx
V. Eigenheim und Vermietung
1. Online-Vermietungsportale:
Hamburger Steuerfahndung versendet erneut Daten
Xxx Xxxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx x xxxxxxxx Xxxxxx x xxxxxx Xxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx. Xxx Xxxxx xxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxx xxxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxx. Xx xxxxxx Xxxxx xx Xxxxxxxxxxxxxxxxxxxx xxx xx. xx.xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxx x Xxx. XXX xxx.
Xxxxxxx xxxxx xxxxxxx xx Xxxx xxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxx xx. x.xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxx xxxxxxxxx xx. xxx Xxx. XXxXxxxxx xxxxxxxxxx xxxxxx xxxxx, xxx xx xxx Xxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxx xx Xxxxxxxxxxx xx Xxxxx xxx xx. x Xxx. XXX xxxxxxxx. Xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx Xxxxxxx, xxx xxxxx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxx, xxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxxxxxxx xXxxxxx: Xxxxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxx xxx x.x.xxxxx.
XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxx xxxxxxx, xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxx Xxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx Xxxxx "xxxxxxxxxxxx". Xxxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxx Xxxxx. Xxxxxx xxx xxx xxx Xxxxxx xxxx xxxxxx Xxxx xxxx Xxxxxx xxxxxxxxx xxx, xxxx xxxxx Xxxxxxxxxx xxxxxxxxx. Xx xxxxxx xxxx xxxxx Xxxxx, xx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxx xx xxxxxx xxxxxxxxx Xxxx, xxx xxx Xxxxxxxxxx xxxxx xxxxxx Xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxx xx xxxx Xxxxxxxxxx xx Xxxxx xxx xxx XXX xxx Xxxx xX xx.x XXxXx. Xxxxx xxxx xxxx Xxxxxxxxx, xxx xxxxx Xxxx xxxxx xxxxxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxx. Xxxxx Xxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxx xxxx, xxxxxx xxxx Xxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxx. xxx Xxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxx: Xx Xxxxxxxxxxxxx xxx xxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx.
xxxxxx
2. Fotovoltaikanlagen:
Investitionsabzugsbeträge rückgängig machen
Xxxxxxxxxxxx xxxx xxx x.x.xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxx xx xx xXx xxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxx xxx xx xXx xxx Xxxxx xxxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxx xxx xx xx xXx xx XxxxxxXxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx.
Xxx Xxxxxxxxxxxxxxxxxxx xx xxxx xxx xxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxx XxxxxxxxxxxxXxxxxxxxx, xxx xxx xxxx xxxx: Xx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxxxx xxx xx Xxxxxx xxxxx Xxxxxxxxxx. Xx xxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxx xxxxxxx xxxx x xxx Xxxxxxxxxxx xxx Xxxx x xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx.
Xxx xxxxxx xx xxxxxxxxx Xxxxx: Xxx xxxxxxxxx, xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxx xxxx xxxxxxxxxxxxxx xxxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxx xx xx XXxX xxxxxxxx xxxxx, xxx xxxx xx Xxxxx xxx xxx xx xx Xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx Xxx xxxxxx: Xxxx xxx XXX xxx Xxxxxx xxxx xxxxxxxxxxxx xxxxxxx xxxxxx xxxx xxxxxx xx xxxxxxxxx Xxxxx xxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxx.
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3. Fotovoltaikanlagen:
Ab 2022 kein Betriebsausgabenabzug mehr
Xxxxxxxxxxxx xxxx xxx x.x.xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxx xx xx xXx xxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxx xxx xx xXx xxx Xxxxx xxxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxx xxx xx xx xXx xx XxxxxxXxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx.
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Xx xxxxxx xxxxxxxxxx xxx Xxxxx, xxxx xxxxxxxxxxxx xxx "xxxxxxxxxxxxx" xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx.
Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxxx xxxx xxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xx xXx. Xxx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxx xxx Xxxx xxxx xxxxx xx xx xxxxx XxxxxxxxxxxxxXxxxxxxxxxx, xxx xx Xxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxxx.xxxxxxXxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxx xxxx, xxxx xxx Xxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxx xxxxx xxxx. Xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxx xxxxx xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx
Xxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxx XXXxXxxxxxxxx xxx xx.x.xxxx xXX X x x X xxxxxxxxxxxxx :xxxx xxxx xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxx. Xx xxxx xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxx xxxx xxxx, xxxx xx xxxxx xx xxx "xxxxxxxxxxxxx" Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx.
Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx x XxxxxxxxXxxxxx xxxxxxxxx. Xxxx xxxx xx xxx xxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx.
Xxxxxxxxxx xxxx xx xxxxx xxx xx xxxx xxxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxx xxxx xxx Xxxxxxx, xxxxxxx xxxxxxxxxxxxxx xxxx xx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xx xxxx xxxxxxx xxxxxx, xxxx xxxx xxx Xxxx xxxx xxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxx xx xxx x. Xxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx.
XXXXXXXXX:xxxxxxXxxxx Xxx Xxxxxxxxxxxxxxxx xxxxxx, xxx xxxx xxx Xxxx xxx xxxx xxxxxxxxx, xxxx xxxx xx xxxx xxxx xxxxxxx xxxxxxx xxxxxx, xxxxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxx XxxX xxxxxxxxxx xxx xxx Xxxxxx xxxxxxx xxxxxx. Xxx xxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx.
XXXXXXXXX:xxxxxxXxx Xxxxxxxxxx xxxxx xxx, xxxx xxxx x xxxxxxxxxx x xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxx Xxxxx xxxx xxxx xxxx xxx Xxxx xx xxxxxxx Xxxxxxx xxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx, xxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.
Xxxxxxxx:
Xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxx xxxxxxxxx, xxx xxx Xxxxxxx xxxxxx xxxxxxxx. Xxx xxx Xxxx xxx Xxxxxxxxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxx. Xxx xxxxxxxx Xxxxx xxxx xxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxxx, xxxxxxxxxxxx xxx Xxxx xxxxxxxxxxx.
Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx, xxxxxx xxx Xxxxx xx xxx Xxxxxxx xxxxxxxxxx xxxx. Xxxx xxx xxxxxxxxxxxxx Xxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxXx xxx xxxxxxxxxx Xxxxxx xxxx xxxxx xxxx xx xx Xxx. x XXxX xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx.
Auch Abschreibungen für Fotovoltaikanlagen gehen ab 2022 verloren
Xx xxxx xxxxxxxxxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxx xx xxx xxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxx. xxxxx xxxx Xxxxxxxx xxxxxx xxxxxxx. Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxx xxxxx Xxxxxx xx Xxxxx xxxx, xx xxxx xxxxxxxxx xxxxxxxxx
Xxxxxxx: Xx, xxxxx xxxx xxxxxxxxxxx xxxxxx. xx x Xx. xx xxx xxxx "XxxxxXxxxxxxx" xxx xxxxx "XxxxxXxxxxxxxxx." Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx x xxx xxxx xxxxxxx xxxxxxxxxxx x xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxx, xxxxxxxx xxx xx xx Xxx. x XXxX: Xxxxxxxx xxxxxxx, xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx! Xxxxx xxxx xxx Xxxxxxxx, xxx xx x xxxxxxxxxxxxx x Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xx.X. Xxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.
Xxxx xxx xx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xx, xxxx xxxxx Xxxxx xxxxxx xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxx xxxxxxxxxxx. Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxx: Xxxxxx Xxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxx, xxxx xx Xxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxxx, xxxxxx xxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxx xxxxxxxxxxxx, xx xxxx x xxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxx x xxxxxxxxx xxx xxxxxxx Xxxxxx xxxxxxxxxx xxxxxx, xxx xx xxxxxxxxxx xxx xxx. xxxxx. Xxxxx xxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxxxx xxxxxxxxxxx.
Xxxxxxxxxxxx xxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx XxX xxxxx xxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxx xxxx xx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx x. Xxxxxx xxxx xxxxxxxxxxx xxxxxx. Xxxxx xxxxxx xxx Xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxx xxxxxx, xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx. Xxxx x xxxxxxxxxxx x xxxx xxxxxx xxxxxx, xxxx xxxxx xxxxx xxxx Xxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx xxxx xxxx xxxx xxxxxxxxx "xxxxxxxx" xxxxxx xxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxx Xxxxxxx xx xxxx
xxxxxx
4. Fotovoltaikanlagen:
Abzug von Handwerkerleistungen nach § 35a EStG
Xxxxxxxxxxxx xxxx xxx x.x.xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxx xx xx xXx xxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxx xxx xx xXx xxx Xxxxx xxxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxx xxx xx xx xXx xx XxxxxxXxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx.
Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxx: Xxxxxxxx xxxxxxx, xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx xx xx xx Xxx. x XXxX xxxxxxxx. Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxxxx xxxxxxxxxxxx. Xxx xx xxxxxx xxxx xxx Xxxxx, xx xxx Xxxxx xxx Xxxxxx xxxxxxxxxx xxxx xx xxx XXxX xx Xxxxxxxx xxxxx, xxxx xxxxxx xxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxx Xxxxxxx xxx xx Xxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx.
Xxxxxxx: Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxx xxxxxxxx, xxxxxx xx xxxxxxxxXxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.
Xxxxxxxxx xxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxx xxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xxx xxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxx. Xxx xxxxx xxxxx xxx Xxxxx xxx Xxxxxx xxxx xx xxx XXxX xxxxx xx Xxxxxxxx. Xxxx xxx XXX xxx xxx Xxxxxxxx xxx xxxxxxxx xx xxx xxxxxxxxx XXXxXxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx.
Xxxxxxx xxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxx xxxxx xxxxxxxxx, xxxx xxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx. Xxxxxxxxxxx xxxx Xxxxxxxx, xxx xxx, xx xxxx xx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx.
Xxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxx: Xxx XXX xxxxx xxx xxxxx Xxxxxxx. Xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xx Xxxxx xxxx xxxxxxxxxxxxx xxxxxxx, xxxx xxxxx Xxxxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx xx xxxxx xxxx xxxx xxx xxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xx x Xx. xx XXxX xx. Xxx xxxxxxxxxxxxx Xxxxx xxxxx xxxxxxx, xxxx xx xxxxxx xxxxxxxxx Xxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xx xxx XXxX xxxxx xxxxxxxxx xxxxxx. Xxx xxxxxx, xxx Xxxxxxxxxx"Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxx xxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx"xxxxxxxxxxx xxx Xxxxx xxxxxxxx. Xx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx, xxxxxxxx xxx XXX xxxx xxxx:xxxxxx"Xxxxxxxxxxxxxxx xxxx Xxxxxx xxx xx xxx XXxX xxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx Xxxx x XXxX xxxxxxxxx xxx xxx xxx, xx xxxx xx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx, xx xxxxxxxxxxxx, xxxx xxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxx XXxX xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx."
XXXXXXXXX: Xxxx Xxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxx xxxxx xxx xxxx Xxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx.xxxxxx
Xxxxxxx Xxxxxxxxxxxxx:
- Xxxxxxxxxxx: Xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxx Xxxxxxx xx xxxx
- Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx
xxxxxx
VI. Renten und Pensionen
1. Rürup-Vertrag:
BU-Rente mitunter nur mit niedrigem Ertragsanteil steuerbar
Xxx xxxxx XxxxxxXxxxxxxxxxxxxxxxxx, xxx xx xxxxxxxxx XxxxxxxXxxxx, xxxx xxx Xxxxxxxxx xxxx xx xxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxx x xxxxxxxxx xxxxx x Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xx xxxx xxxx xx xx Xxxxxxxxxxxxxxxxx. xx,x Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxx XxxxxxxXxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxx xxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxx xxxxxx, xxxx xxx xx Xxxxxxx xxx Xxxxxxxxx xxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.
Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxxxx Xxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xx, Xx. xxx. Xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx, xxxxx xxx Xxxxxxxxxxx xxxxxxxx
Xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxx XxxxxxXxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxxxx. Xxxx xxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx xxx. XxxxxxXxxxxxxxx Xxx xxxxx.
XXXXXXX xxx xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx "xxxxxxxxxxxx" XxxxxxxXxxxxxx xx Xxxxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxxx xXxxxxxx. XX, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.
- Xxx Xxxx: Xxx Xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxx xxx Xxxxxxx xxxxxxxx, xxx xxx xx xxxx xxxxxxxxxxxxx xxxxx. Xx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxx xxx x. Xxxx xxxx xxxx xxxxxxxxxx Xxxxx xxx xxx xxx "Xxxxxxxxxxxxxxxxxxxx" x xxxxxxxxxx xxx x. Xxxx xxxx x xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxxxxxxxx Xxxxx. Xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx XxxxxxxXxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxx xxxx xxxx xxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx, xxxx xxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xx.x Xxxx x Xxxxxx. xx xxx XXxXx xx xxxxxxxxxx xxx. Xxx Xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xx Xxx. x XXxXXx xxxxxxxx xxxxxx.
- Xxx Xxxxx xxxxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxx xxxx xxxx xxxxx xxx xxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxx, xxxx xxxx "xxxxxxxxxxx" Xxxxxxxxxxx xxx xxxx xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxx. Xx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxx xx xxxx xxxxx, xxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xxxx xxxxxxxx xxxxxx. Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx, xxxxx xxx xxxx xxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx x xxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx x xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxx xxx xxxxx.
XXXXXXXXX:xxxxxxXx xxxx xxxx xxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxxx Xxxxx xxxx xxxx xxxxxxxxx xxxx. Xxxxx xxxxxx xxx xxxx xxxxx xxx xxx Xxxxxxxx xxxxxxxxx xxxxxx, xxx Xxxxxxxxx xxxxx xxxxx xxxxxx Xxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxx. Xxxxxxxxxxx xxxxxxx xx xx xxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxx xx xxxxxxxxx Xxxxxx x xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx x xx xxxxx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx xxxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxx xxxx xxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xx xxx Xxxxxxxx xxxxxxxx xXx. X X xxxxxx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxx
- Xxxxxxxx: Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx
- Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxxxx
xxxxxx
VII. Schenkung und Erbschaft
1. Erbschaft- und Schenkungsteuer:
Verfassungsklage Bayerns liegt nun vor
Xxx x. Xxxxxx xxxx xxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxxxx xxxx xxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxx x xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx x xxxx xxxx Xxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxxxx Xxxxxx xxxx xx Xxxxxxxxx xxxxxxxxxxx. Xxxxxx Xxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxx Xxxxxx xx Xxxxxx, xxxxx xxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx:xxxxxx"Xxxxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx x Xxxxxxxx xxx xxxxxxxxxxxxx XxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxx xxxxxxx x Xxxxxxxxxxxxxxx xxxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx "xxxxxxxXxxxxx: Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxx Xxxxxx xxx xx.xx.xxxxx.
Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxx xxxxx xxxxxxxxxXx. x XxX xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx.x.xxxx xxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx:xxxxxx"Xxx xxx Xxxxxx xxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxx xxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx, xxxx xxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx."
XXXXXXXXX:xxxxxxXxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx xxxx xxx xxxx xxxxx xxxx xxx Xxxxxxxxx xxxxxxxx, xxxx xx x xxxx x xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxx. Xxxxx xxxxxxxx xxx xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxx xxxxxxxx. Xxx xx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxxxx xxxxxxxx. Xxxx xxx xx xxxx: Xx xxxx xxxx xxxxx xxxxxxx, xx xxxxxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxx xx xxxxxxxxx xxx xxx Xxxxx xxx xxxxxxx Xxxxxxxxxx xx xxxxxxxxxx, xxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxxx Xxxxxxxxx, xxxxxxxxx xxx xxxxx Xxxxxx xxx Xxxxx xxx Xxxxxxxxxx,xxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx Xxxx xxxxxx.xxxxxxXxxxxxx: Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx.
Xxxxxxxxxxxxxxx
Xxxx xxxxxxx Xxxxx xxx Xxxxxx, xxxxxxx xxxx xxx x xxxxx xxx Xxxxxxxxx xxx xxxxx xxx Xxxxxxxx xxxxx XxxxxxxxxxxXxxxxxxxxxxxxxx xxx xxxxxx.. x xxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxx. Xxxxxxxxxxx: Xxx Xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxx xxxxx xxx Xx. x XxX xxxx xxxxxxxxx. Xxx xxx Xxxxxx xxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxx xxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxxx x Xxx xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxx xxx xxxx xxxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx, xx xxxx xxxx Xxxxxxxxxxxxxx xxxx xx xxxxxx x xxxxxxx Xxxx xxxxxxx xxx. |
Xxxxxxx:xxxxxxXxx xxx Xxxxxx xxxxxxx xx xxxx xxx xx xxxxx Xxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxx. Xx Xxxxxxxxxx xxx xx x xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx x xxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxx Xxxxxxxxx: Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxx
xxxxxx
2. Erbschaft:
Rechtsberatungskosten zur Erbauseinandersetzung sind abziehbar
Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx. Xxxxxxxxxx xxxxxx xxxxx xxxx Xxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx. Xx xxxx xx "xxxxx" Xxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxx xxxxxxxxx xxxx Xxxxxx xxxxxxxx:
- Xx xxx Xxxx x xxxxxxxx xxx Xxxxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x x. x XxxXxXx. Xxx Xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxx xxx xxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxxx.
- Xx xxx Xxxx x xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx, xxx Xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxx, xxx xxx Xxxxxxxx xxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxx. Xxxxxxxx xxxx xxxxxxxxx xxx Xxxxxx xxx xx.xxx XXX xxxx Xxxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x Xxxx x x. x XxxXxXx. Xxxxxx xxxxxxx Xxxxxx xxxxxxxxxx xxxx, xxxxxxx xxxxx xxxxxxx xxxxxxx xxxxxx, xxxx xxxx xxxx xxx xx Xxxxxxxxx xxxxxxxxxxxx xX X xx.x XxxXxXx.
- Xx xxx Xxxx x xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XxxXxXx.
XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x Xxxx x XxxXxX xx xxxxxxxxxxxxxxxx xxxx, xxxx xx xxx "Xxxx x" xxxxxxxx xXX Xxxxx, Xxxxxx xxx x.x.xxxx, x X xxxxxxxx.
- Xxx Xxxx: Xxx Xxxxxxx xxx xxxxxxxx xxx xxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxx. Xx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxx xxx Xxxxxx xxxxxxxxxx xxx, xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxx xx. Xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxx xxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx, xxx xxx Xxxx xxxxxxxxx xxxxxx, xx xxxxxxxxx xxx Xxxx xxxxxxxx xx xxxxxxx xx.X. Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxxxx xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxx Xxxxxxx. Xxxxxxxxxxxx, xxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxx xxxxxxx, xxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxx xxxxxxxxxxx.
- Xxxxxxxxxxx: Xxxxx "Xxxxxxxxxx xxx Xxxxxxxxxx" xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xxxx XXX xx xxxxxxxxx. Xx Xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx. Xxx xx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xx Xxx. x Xx. x Xxxx x XxxXxXx. Xxxxx xxx xx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxxxx xxx xxx xx xxxxxxxxxxxxxx xxx xxxxxx Xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx.
XXXXXXXXX:xxxxxxXx xxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxxxxx xxxxx xxx Xx. XX X xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxx XXXxXxxxxxxxx xxx Xxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xx Xxxxxxxxxxx xxx xx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx. Xxx xxxxx xx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxx XX Xxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x Xxxx x XxxXxX.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxx Xxxxxxxxx: Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxx
xxxxxx
VIII. Selbstständige
1. Künstlersozialversicherung:
Abgabe bleibt im Jahr 2024 bei 5,0 Prozent
Xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxx xxxx xXXXxXX xxxxx xxxxxxxxxxx. Xxxx xxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxx xxx x,x Xxxxxxx xxxxxxx.
Xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx XxxxxxxXxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xx Xxxx xxxx xx xxxx xx Xxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxx xxxx xxx xxxx xxxx xxxxxxxxx Xxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxx xxx x xxxxx xxxxxxxxx x xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxx xxxxx, xxx xx xxxxxxxxx xx xxxxxxxx xxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xx Xxxx xxxx xxxxxx xxx Xxxxx xxx xxx xxx Xxxxxxxx xxxxxxxx. Xxxx xxx xxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxx xxxxx xxx Xxx. XXX xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx xx xxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x,x Xxxxxxx xxxxxxxxxxx xxxxxx xxxx x xx xxx XXXX xx xxxxx Xxxxxxxxxxxxxxxx xxx xx.x.xxxx.
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xxxxxx
2. Firmenwagen:
Versteuerung eines Privatanteils für Handwerkerwagen?
Xxxx xxxxx Xxxxxxxxxxx, xxx xxxx xxxxxx xxxxxxx xxxxxx xxxx, xxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx, xxx xxxx xxxxxxxx xxxx xxx xx xxxxxxxxx XxxxXxxxxxxxXxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx, xxxx xxx Xxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx xxxxx, xx xxxxxxx xxx "Xxxxxx xxx xxxxxx Xxxxxxxxx" xxxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx x xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xx.xx.xxxx xXXXX X xxxxxx.
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Xx xxxxxxxxxxxxxxxxx Xxxx xxxxxx xxx Xxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxxx Xxxxxxxx Xxxx. Xx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxx xxxxxxxxx, xxxx xxxx Xxx. Xxx Xxxx xxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx, xx xx xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx.X. xxxx xxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx xxx. Xx xxxxxxxx xxxxx x xxx xxxx xxxxx x xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxx.
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xxxxxx
3. GmbH:
Geringes Geschäftsführergehalt neben voller Pension möglich
Xx xxx Xxxxxx xxxx xxx Xxxxxx xxxxxxx xxxxxxx xxxxxxxxxxx, xx xxxxx xxx XxxXxXxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxx xxxxxx xxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxx x xxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx x xxxxxxxxx xxxx, xxxx xx xxxxx xxxxxxx Xxxx xxx Xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx xxx XxxX xxxxxxxx xxxxx, xxxxx xxxxx xxx xxxxxxxxx Xxxxxx xxxxxxx xxxx. Xx xxxx xxxx Xxxxxx xxxxxxxxx Xxxxxxxxx: "Xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx x xxxxxx xxx xxxxx xxxxxxxxxxxxxx xxx xxxx xxx xxxxx xxxxx xxxxxxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx x xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx" xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxxx XXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.
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- Xxxxxxxxxxx: Xxxxxxxxxxxxxx xxxxxx xxxx XxxX xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxx Xxxxxxx xxx xxx xxxxxxxxx Xxxxxx xxxxxx. Xxx xxxxxx xxxx xxxx xxxxx xxxxxxxx, xxxx xxx "xxxxxxxxxxxxx" Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx xxxxxx xxxx, xxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxx xx xxxxxx. Xx Xxxxxxxxxx xxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxx xx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxx xxxxx xx xxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxx xxx XxxX xxxxxxxx xxx xxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxx xxx. Xxxxxxxxxx xxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxx Xxxxxx xxxx Xxxxxxxxxx xx xxxxx xxxxxxxx Xxxxxx xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx.
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xxxxxx
4. Betriebsfeier:
Vorsteuerabzug nur bei Kosten bis 110 EUR pro Teilnehmer
Xxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxx Xxxxxxx, xxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxx xxxxxx xxxx xxx xx xxxxx Xxxxxx xxx xxx XXX xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xx xxxx xxxx xxxx xx xxxxx Xxxxxxxxxx xxx xxxxx xxxx x xxx xxxxxx x xx xxxx Xxxxxxxxxx. Xxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx, xxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxx xxx xxxxx xxxx xxx xxxxxxx Xxxxxx. Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx xxx xx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxx xxx XXX xxxx xxxxxxxxxxxxxxxxxxx xxxx xxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx. Xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx, xxxxxx xxxxxx xxxxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx.
Xxxxx xxx xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxxx xxx Xxxxx xx xxxxxxxxxxx, xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxx xx Xxxxxxxx xxxxxxxxxx Xxxxxx xxxxxxx x xxxxxxxxxxxxx xxxxxxxxxx, xx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.
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- Xxx xxx Xxxxxxxx xxx xxxxXxxxxXxxxxx xxxxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxx xxxxx xxxxxx Xxxxxxxx xxxxxxx. Xxxxxxx xxxxxx xxxx xxxxx xxx xxx Xxxxxx xxxx xxx "Xxxxxxx, Xxxxxx xxx Xxxxxxxxxxxx", xxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxx, xxxx Xxxxxxxxxxxx, xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx.
- Xxx Xxxxxxxxxxxx xxx Xxxxx xxxxxx xxx Xxxxxxxx xxx xxxxXxxxxXxxxxx xxxxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxx xxxxxx, xxx xxxx xx xxxxxxxx Xxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxx xx Xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxx x"XxxXxxxxXxxxxx"x xxxxxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxxx: Xxxx xxx XxxxxxxxxxxxXxxxxxxxx xxxxxxxxxx xxxxxxx
xxxxxx
5. Meldepflichten digitaler Plattformbetreiber:
Fragen-Antworten-Katalog des BZSt veröffentlicht
Xxxx xxx x.x.xxxx xxx xxx xxxx "XxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx" xXXxXXx xx Xxxxx. Xxx xxxxxxx xxx Xxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxx, xxx Xxxxxxxx xxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxx. Xxx xxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xx. Xxxxxx xxxx xxxxxxxxxx. Xx xxxxxx xxxx Xxxxxxxxxxxxx, xxx xxxx xxx x. Xxxxxx xxxx xxxxxxxxxxx. Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx XXXx xxxxxxxxxxxx xxxxxx.
Xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx, xxx xxxx xxxxxxxxxxx Xxxxxx xxx, xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx: Xxxx xxx Xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxx, xxx xx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxx xx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx xx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxx xxxxx. Xx xxxxxx xxxx xxx Xxxxx xx xxx XXXx. Xxxx Xxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxx xxxxxxx xxxxx, xxxx xxxx Xxxxxxxxxxxx xxx Xxxx xxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxx xxx x.xxx XXX Xxxxxxxxx xxxxxxx xxx xxx x Xxx. x Xx. x XXxXXx. Xxx Xxxxxxxx xxxxxxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx.
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xxxxxx
IX. Steuergrundlagen
1. Änderung von Steuerbescheiden:
Verspätete Datenübermittlung der DRV
Xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxx Xxxxx xxxx xxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx xxxx x xxx xxxx xxx xx xxxxxxxxx xXxxxx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xXXXx. Xxxxxx xxx xxxxxx xx, xxxx Xxx xxx Xxxxx xxxxxxx xx Xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxx xxxx x xxx xxxxxxx Xxxxxxxx xxxx xxxxx x Xxxx Xxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxx xxxxx, xxxx xxx XXX xxx Xxxxxxxxx xxx Xxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxx, xx xxxx xx Xxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx, xxxx xx xxx xxxxxxxxxxxxxx Xxxxx x xxxxxxxxxxxxx x xxx xxx XXX xxxxxxxx Xxxxxxx: Xx, xxx xxxx xx.
Xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xx xxxxx Xxxx xxx xxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxxxxx xxxx xx xxxx XX xx xxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxxxx, xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx "Xxxx xxx Xxxx" xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxx.
Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxx xxxxxxx, xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxx xxx xxxxxxxxxx xxx, xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xx xxxx XX xxxxx Xxxxx. Xx xxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx x xx xxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx xx xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxxxx xxx xxxxxx xxxx xxxx xxxxxxxx xxxxxxxxx xxx.
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xxxxxx
2. Verbindliche Auskunft:
Mehrfache Gebühren für die gleiche Auskunft rechtens?
Xxx Xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx: Xxxxxx xxxxxxx xx Xxxxxxxxxxxx, xxx xxx Xxxx xx xxxxxxxxxxx xxxx, xxxx xxx xxxx Xxxxxx xxxx xxxxxxxx x xxxx xxxxxxx xxxxxxxx xxxx. Xxxxxxx xxxxxxxx xx Xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxx xx xxxxxx xxxx, xxx xxxx Xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxx, xx xxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx xxx xx Xxx. x XXx. Xxx xxxxx Xxxxxxxxx xxxxxxx xxxxxx xxxx!
Xxx xxxxxxxxxx Xxxxxxx xxxx xx xxxx, xxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx xxxxx xxxxx xxxxxxxx!x xxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx. Xxxx xxxxxxxx xxxxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxx xxxxxxxxx xxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxx, xxxx xxx Xxxxxxx xxxx xxxx Xxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxx xxxxx xxx xxxx xxx xxxxxxx Xxxxxxxx xxxxxxxx. Xxxx xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxx xxxxxxx xXXXxXxxxxxx xxx x.x.xxxx, X X xxxxx xxx X X xxxxxx.
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X. Ausland
1. Grenzgänger Luxemburg:
Ausweitung der Bagatellregelung bei der Besteuerung
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2. Grenzgänger Luxemburg:
Verbesserung bei der Sozialversicherung
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