Rechtslage bis 2008: Werbungskosten bei Kapitaleinkünften

1. Wann Sie sich die Mühe des Nachweises ersparen können

a) Wenn Ihre Aufwendungen nicht höher sind als der Werbungskosten-Pauschbetrag

Xxxx Xxxx Xxxxxxxxxxxx xxxxx xxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx, xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxxx.

XXXXXXX: Xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxxx xxx, xxxx xxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxx xxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

b) Wenn Ihre Kapitalerträge insgesamt nicht höher sind als der Sparerfreibetrag und der Werbungskosten-Pauschbetrag

Xxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxx Xxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx. Xx xxx Xxxxxx, xxx Xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxx xxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxx xxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxxxxxxxxx xxxxxxxx x.xxx XXX xxx Xxxx Xxxxxxxxxxxxxx xxx XXX xxxxxx.

2. Wann der Nachweis von Werbungskosten vorteilhaft ist

a) Wenn Ihre Kapitalerträge höher sind als der Sparerfreibetrag und der Werbungskosten-Pauschbetrag

Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xx Xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxx xxx x.xxx XXX.

b) Wenn Ihre Werbungskosten höher sind als die Kapitalerträge

Xx xxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx, xxxx Xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxx Xxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xx xx xxxxx Xxxxxxxxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx x.xxx XXX, xxxx Xxxxxxxxxxxx xxx x.xxx XXX.

Xxx Xxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx, xxxx xxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxx xxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx:

3. Was Sie zum Werbungskostenabzug wissen sollten

xxxxx Xxxxxxx: Xxxxxxxxxx xxx xxxx: Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx

a) Werbungskosten müssen im Zusammenhang mit Kapitalerträgen stehen

Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxxxxx:

xXxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxxx xxxx xxx Xxxxxx, xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xxxx.

xXxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

xXxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

b) Werbungskosten müssen der Einkunftserzielung dienen

Xxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxx xx Xxxxxxxxxxx xxxxx, xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxx. Xxxxxxxxxxxx xxx xx xxxxxx, xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxx "xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxx xxxxxx" xxx xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

Xxxxx xxx Xxxxxx xxxxxx xxxx, xx xxxxxx Xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx. Xxxxx xxxxx xx xxx xxx xxxxxxxx Xxxxxxxxxxxxx xx, xxxxx xxxx Xxxxxxx xxxxxxxx xxxxxx xxxxxxx, xxx Xxxxxx, xxxxxxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxx xxx. xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx xx xx XXxX xxxxxxxxx.
XXXXXXXXX: Xxxxxxx xx xxxx xx xxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx x x xxxx xxxx: xx xx xxxxxxx xx xx XXxX, xxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx, xxxx xxxxx xxxxxxxxx Xxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

c) Werbungskosten dürfen auf Dauer nicht höher als die Kapitalerträge sein

Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx, xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxx xxx Xxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx. X. Xxxxxx, Xxxxxxxxxx xxx.x xx xxxxxxxxxxxxxxxx, xxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx. X. Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxxxx xx. X. Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxxx xx xx XXxX xx xxxxxxxxxx xxxx.

Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx, xxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxx, xxxx x xxxxxxxxx xxxxxxxxxxx x xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx Xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx, xxxxxxx Xxxxxxxx xxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx xxxxxx xxx xxx Xxxxxxxxx, xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx. "Xxxxxxxxxxx". Xxx xxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxx, xxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxxxxxx Xxx xxxxx xxxxxxxxx Xxxxxx xx xxx Xxxxxxxxx xxx xxxxxx xx Xxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxx Xxxxxxx xxxx xx xx Xxx. x XX.

d) Werbungskosten können auch absetzbar sein, wenn keine Erträge erzielt werden

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

XXXXXXXXX: Xxx xxxxxxxxxxx Xxxxxxxxxxxx, xxx xx Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, x. X. Xxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxx Xxx X, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxx xxx Xxxxxxx xx xxxxxxxxxx. Xxxx xxxx xx xxx Xxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxx xx xxxxxxxxxx xxxx, xxxxxxx Xxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx.

Xxxxxxxx xxxxx xx xxxx xxx, xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxx, x. X. xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXxXX xxxx X. xxxx.

Xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx, xxxxxxx xxx Xxxxxxxxxxxx xxx xxx. xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxx xxx xxxxxxxx xxxx xxxxxxxx, "xxxx xx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxx xxxxx, xxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

Xxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxx, xxxxxxx xxx Xxxxxx xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxx xxxxx. Xxxxxx xxxxx xxx xxx Xxxx xxx xxx Xxxxxxxxxxxxx xxx. Xxxxxxxxxx xxxxxxxxx, xxxx xxx xxx xxx. xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, x. X. xxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxx Xxxx xxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXxXX xxxx X. xxxx.

e) Keine Werbungskosten sind Nebenkosten der Anschaffung und Veräußerung

Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx. Xxx xxxx xxxxxxxxxxxx xxxx

xXxxxx xxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx. xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

xXxxxxxxxxxx, Xxxxxxxxxxxxx x. xx., xxx xxx xxx Xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx.

xXxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxx.

xXxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

XXXXXXXXX: Xxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx: Xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

xXxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX xxxx X. xxxxx.

xXxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

xXxxx xxx xxxx xxxxxx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

XXXXXXXXX: Xxx Xxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxx, xxxx Xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xx xxxxxxx xxxxx Xxxxxx xx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx. xx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.

f) Keine Werbungskosten sind Wertminderungen der Kapitalanlage

Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxxxxxxx, xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxx xxxxxx

xXxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxx.

xXxxxxxxxxxxxxxx xxxxxxx Xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxx XX Xxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxx.

xXxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

xXxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxx x. xx.

xXxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

xXxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

xXxxxxxx xxxxxxx Xxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxx, xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx, xxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xx XXxXx. Xxxxxx Xxxxxxx xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxx xx xxxxxx Xxxx xxx x xxxxx xxxx xxxxx xxxxxxxx xxx x xx Xxxxxxx xxxx xx xxx xxxxxxxxx Xxxxxx.

Xxx xxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx x x xxxx xxxx: xx xx xxxxxxx xx xx XXxX xxxxxxx Xxxxxxxxxxxx xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx xxxxx xxxxxxx xxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxx xx Xxxxxxx xxx xxx Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

4. Welche Aufwendungen als Werbungskosten absetzbar sind

Abschlusskosten für einen Bausparvertrag

Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx xxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxxx xx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx, xxxx xxxxx xxxxxxx xxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Arbeitszimmer, Büro

Xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxx "xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx", xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxx xxx x Xxx. x XXxXx. Xxx xxxx xxxxx Xxxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxx, xxx xxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxx. Xxx xxxx xxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Xx xxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxx, xxxxxx xxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxx "Xxxxxxxxxxx" xxxx xxxx xxx xxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxx. Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx xx x Xxx. x Xx. xx XXxX "xxxxxxxxxxx" xxx x Xxx. x XXxXx. Xxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx "xxx xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx" xxxxxxxxxxx xxx, xxxxxxx xxx "xxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxx" xxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxxx.

Xx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx "Xxxxxxxxxxx" xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx x xxxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxx: Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx

Ausländische Quellensteuer

Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx Xxx xxxxx xxxx Xxxxx Xxxx xxxxxxxx xxx Xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxx "xxx" Xxxxxxxxxxxxxx xxxxxxxx xxx xxx XXxXx X xxx Xxx. x XXxXx.

Xxxx xxxx xxxxx Xxx xx Xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxx xxxx xxxxx.

Bankgebühren

Xxxxxx Xxxxxx xx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx, x. X. xxxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx.

Beratungskosten

Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxx xxxxxx, xxx xxxxxxxxxxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

Besuch der Haupt-, Gesellschafter-, Genossenschaftsversammlung

Xxxxxxxxx xxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx. xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx XxxXxXxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx. Xxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xx xxxxxx, xx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxx "Xxxxxxxxxxx" xxx. Xx xxx xxxx xxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxxxxxx xxx xxx Xxxxxx. Xxxx "xx xxxxx xxx xxx xxxx xxxx xxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx xxxxxxx Xxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xx" xXxxxxxxxxxxxxxxxxx XX xxx x.x.xxxx, XXX xxxx X. xxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx Xxxxx Xxxxxxxxxxxx xxxxx "Xxxxxxxxxxxxxxxx" xxxxxxx, xxxxxxxxxxx xx xxxxx xxxxxxxxxxxx, xxxx "Xxxxxxxxxxx" xxxxxxxx. Xxxx xxxxxxx Xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxx, xxxxxxxxx Xxx xxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx xx xx Xxx. x XX.
XXXXXXXXX: Xxx Xxxxxxx xxxx xxxxxx xxxx xxxxxxxxx, xxxx xxx xxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxx "xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx" xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx XX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

XXXXXXX: Xxxxx xxxxxxxxx xxxxxx Xxxxxxx xxxxx XxxXxXxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxx xxxxx xx "xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx" xXX Xxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

Bürokosten

Xxxxxxxxxxxx xxxx Xxxxxxx, Xxxxx, Xxxxxxxxxxxxx xxx. xxxx xxxxxxxxx, xxxxxx xxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxx, xx xxxxx xx xx xxx Xxxx xxxx Xxxxxxx xxxxx Xxxxxxxxxxxxx xxxx, xxxx xxxxx Xxxxxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxx.

Computer

Xxxxxx Xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxx, xx xxxxxxx Xxx x xxxx xxxx x xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxx xx xxxxxxxxx xxxxx xxx, xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxx Xxx xxx XX xxxxxxx xxxx xxxx Xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xXxxxxxxXxXx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx.

Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxx xxx Xxxxxxx: Xxxxxxxxxxxxx: Xxxxxxxx

Computerprogramme

Xxxxxxxxxxxx xxxx XXxXxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx XX xxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx.

Xxxxx xxx Xxxxxxxx xxxx xxx xxx XXX xxxxx XxXx.x xxxxxx, xxxxxxx xxx Xxxxxx xxx xxxx Xxxxx xxxxxxxx xxxxxx.

Depotgebühren

Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx xxxxx xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx. Xx xxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Emissionsagio

Xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx "xxxxxxXxxxxXxxxxxxx" xxxxxxxxxxxxx Xxxxxxxxxxx xxx xx xxx Xxxx xxx "xxxxxxxx Xxxxxxxxx" xxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxx xxxxxxx xxxx xxx Xxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xxxxxxx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxx.

Fachliteratur

Xxxxxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxx xxxxxxx xxxxxxxxxxxx xxx xxx Xxxxx "Xxxxxxxxxx, Xxxxxx" xxxxxxxxxxxxx, x. X. Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx.

Xxxxx xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx xxx "Xxxx Xxxxxxxx Xxxxxxx", xxxx xxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, XXxXX xxxx X. xxxx.

XXXXXXXXX: Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx "Xxxxxxxxxxxx" xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx: Xxxxxxxx xxxx, xxxx Xxx xxx Xxxxx xxx xxxxxxx xxxxxxxx, xx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxx.
Xx xxxxx Xxxx xxxxx xx xxxx xx.xxx XX xXxxxxxxxxxxxxxxxxx XX xxx x.xx.xxxx, XXX xxxx X. xxxx. Xx xxxxx xxxxxxx Xxxx xxxxxx Xxxxxxxxxxxxxxx xxx xxxx xx.xxx XX xxxxxxx xXX Xxxxx xxx xx.x.xxxx, xx X xxxxxxxx. Xx xxxx xxxx xxxxx xxxxxxxxxx, xxxx xxxxxxxxx xxxxxxx Xxxxxxxxx xxx xxxxx XxxxxxxXxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

Fahrtkosten zur Bank

Xxxxxxx xxx Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxx. Xxxx, xx Xxxxxx xx xxx Xxxxxxxx xxxxxxxxx xx xxxxxx, xx Xxxxxxxxxx xxxxxxxxxxx, xx Xxxxxx xx xxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxx xxxx xxxxxxxxx xxxxxx, xxxx xx xxx xxx Xxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx.

XXXXXXX: Xxxx xxxxx Xxxxxx xxx XX Xxxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxx xxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx. Xxxxxx Xxxxxx xxxxxx xxx xxxxxxxx xxxxxxx XXXxXxxxxxx xxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxxx xxxx xxx xxxxx xxxxxxx Xxxxx xxx Xxxx xxxxxx xxx Xxxxxx xxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

Fahrtkosten bei wesentlicher Beteiligung

Xxxxxxx xxxxx XxxXxXxxxxxxxxxxxxxx, xxx xx xxxx xxx x x xxxx xxxx: xx xx xx xxx XxxX xxxxxxxxx xxx, xx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx XxxX xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Finanzierungskosten

Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxxxxx Xxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx.

Xxxxxxxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxxx, Xxxxx xxx. xxx Xxxx xxxx xxxxxxxxx, xxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, x. X. Xxxxxxx xxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxx.

Mietgebühren für Safe oder Schließfach

Xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx.

Mitgliedsbeiträge zu Wertpapierschutzverbänden

Xxxxxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxx xxxx xx xxxx xxx Xxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx.

Nachzahlungszinsen auf Steuernachforderungen

Xxxxxxxx Xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxxxxx. Xxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxxxxxxxxxxx xxxxxxx Xxx xxx xxxx Xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx. Xxxxx xxx. Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXX Xxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

Xxxx xxxx xx Xxxxxxx: Xxxxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx.

Negative Erträge bei Investmentfonds

Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxx xxx. "xxxxxxx xxxxxxxxxxxx Xxxxxxxx" xxx x xxxxxxxxx xxx xxxx. Xxxx xxx Xxxxxx xxx Xxxxx xx. X. Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xXxxxxx, Xxxxxxxxxxx xxxxxxxxxxxx, xxxxxx xxxx xxx xxxxxxxxx Xxxxxx. Xx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxx xxx, xxxxxx xxxxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxxxxxxxx Xxxxxxxx xxxxxxx Xxx xxx "xxxxxxxx Xxxxxxxxx" xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xXXX Xxxx xxx xx.x.xxxx, XX xxxx X. xxxx, Xx. x.xx.

Notarkosten

Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxx xxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxxxx xxxxxx. Xxxx xxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

Rechtsverfolgung

Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxx. Xxxxxxx xxxx xxx xxxx xxxxxxxxx, xxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xx. Xxxxx xxxxxxxxx xxxxxx xxxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx.

Schuldzinsen

Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx., xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxx xx xxxxx Xxxxxxxx, xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx.

Xxxx xxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx.

xxxxxx

Seminare

Xxxxxxxxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxx xx xxx Xxxxxx Xxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxxxxx xxx. xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxxxxx Xxx xxxx xxx Xxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx. Xxx xxx xxxxxxxx xxxx xxx xxx Xxxxxxxxxxx.

Steuerberatungskosten

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxx XXX xxx XXX.

Xxxxxxx Xxxxx xxxxx xxx Xxxxxxx: xxxxxxXxxxxxxxxxxxxxxxxxxxx .

XXXXXXXXX: Xxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxx XXX, xxxxxxx Xxx xxx xxxx Xxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxx xx xxxxxx Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxx. Xxxx xxxx xxxxxx Xxx xx Xxxxxxx Xxxxxxxxxxxxxxxxxxxxx .

Stille Beteiligung

Xxx xxxxx xxxxxxx xxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxx xx Xxxxxxx xxx xxx Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Strategieentgelt

Xxxx xxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxx. Xxxxxxxxxxxxxxxx: Xxxx xxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx, x. X. x,x x xxx Xxxxxxxxxx, xxx xxx.xxx XXX xxxx xxxxxxxx x.xxx XXX. Xxx Xxxxxxxxxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xXX Xxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxx Xxxxxxx xxxxxxx xxxx xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx x xxxx xxxx xxxx xxxxx xxxxx xxxx xxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.

XXXXXXXXX: Xxxxxxxxxxx xxx xxx xxxx XXXxXxxxxx xxxx xxx Xxxxx xx xxxx: Xxx xxxx xxx Xxxxx xxx xxxx xxx Xxxxxxxxxxxx xxx XX Xxxxx xxxxxxxxxxxxx, xxx xxxx xxx Xxxxx xx xxxx xxx XXXxXxxxxx xxxxxxxx xxxxxxxxxx. Xxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxx.

Stückzinsen bei Wertpapieren

Xxxxxxxx Xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxx, xxxxxxx Xxx xxxx xxx Xxxx xxxx xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxx xxx Xxxxxxx Xxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx "xxxxxxxx Xxxxxxxxx" xxx, xxx Xxx xxx Xxxxx xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx.

xxxxxx

Xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

Xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx x xxxx xxxx Xxxxxx xxx xx Xxxxxxx x xxx "xxxxxxxx Xxxxxxxxx" xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx. xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx.

xxxxxx

Vermögensverwaltungsgebühren

Xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx. Xxx xxxx xxxx xxxxxxxxxx xxxx Xxxxxxx, xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx. Xxxxxx xxx xxxxxxxxxx xxx Xxxxxxx xx xxxxxx, xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx, xxx xx xxx xxxxxxx Xxxxxx xxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx:

• Xxx Xxxxxx xxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.
• Xxx Xxxxxx xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xx Xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx.
• Xxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.
• Xxx Xxxxxx xxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxx xxxx xxxx xxxx, xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx XXxXx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx XXxXx xxx xxxxx xxxxxx, xx xxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, XXXX X xxxxx xxx XXXX X xxxxxx.

Xxx Xxxxx, xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx, xxxxxx xxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxx xxxxx xxxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxx, xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxx.

Verwaltungskostenbeiträge bei Hapimag-Aktien

Xxx xxxx Xxxxx xxx Xxxxxxxxx XxxxxXxxxxxxxXxxxxxxxxxxx Xxxxxxx xxxxxxx, xxxxxxx xxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxx xxxx Xxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxx.

Xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxx xxxxx Xxxxxxxxxxx xxxx xxx Xxxxx xxxx Xxxx xx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Vorschusszinsen bei einem Sparbuch

Xxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxx xxx Xxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxxx Xxxxx xxxx xxx x.xxx XXX xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxx xxxxx xxxxxxxxxxx xxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxx xxxxx xxx xxx xxxx Xxxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxxxx Xxxxxx xxx "xxxxxxxx Xxxxxxxxx" xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx.

Gezahlter Zwischengewinn bei Investmentfonds

Xxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxx Xxx xx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx. Xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxx. xxx xxxxxxxxxxxxxxx Xxxxx xxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxx. Xxxxxx Xxxxxx xxx xxx xxxx xxx xxxxxx xx xxxx xxx "xxxxxxxx Xxxxxxxxx" xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx.

5. Wie Werbungskosten bei Dividenden berücksichtigt werden

Xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx: Xxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx xxx x Xx. xx XXxXx. Xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx x.x.xxxx.

Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx

xXxxxxxxxxx xxx Xxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx XxxXxXxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx.

xXxxxxxxxx Xxxxxxxx xxx Xxxxxxxx, xxx xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx xxx x Xx. xxx XXxXx.

xXxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx x Xx. xxx XXxXx.

xXxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx x Xx. xxx XXxXx.

Xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx

xXxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx, XxxXxXxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXxxxxxxx Xxxxxxxxxxx.

xXxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxx x x xx xxxxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxxx xxx Xxxxxxxxxxxxxxx.

xXxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxx xXxxxxxxx Xxxxxxxxxxx.

Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx. X. XxxxxxxxxxxxxXxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx: Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxx, xxxx xxx xxxxx xxxxxxxxxxx Xxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxxxx xxx x Xxx. xx xxx xx xxx Xxx. x Xxxx x XXxXx.

XXXXXXX: Xxxxx xxxxxxxx xxx xxx xx xxxxxxxxxxxx Xxxxxxxxx xx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx xxx xx xxx xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx.

6. Wenn Werbungskosten gleichzeitig auf Dividenden und Zinsen entfallen

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxx, XxxXx xxx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx.

Xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxx Xxxxxx, x. X. Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxx Xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx. Xxxx xxx Xxxxxxx xxxxxx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxx xx Xxx xxx Xxxxxxxxxxxxxxxxx xxx.xx.x xxxxxxxxxx. Xxx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx, xxx xxx Xxxxxx xxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx xxxx Xxxxxxx xxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxx Xxxxx xxxx xx Xxxxxxxxxxx xxxxx xxxxxxx xxx, xxxxxx Xxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xx xxx xxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx.

Xxxxxxxx:
Xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xx xx.xx. xx x.xxx XXX. Xx xxx Xxxxxxxxxxxxx xxx xxx XXX xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xx XXX xxxxxxxxx. Xxxxx xxxxxxxxx xx XXX xxx Xxxxxxxx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xx XXX xxx xxxxxxxx Xxxxxxxx.
Xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx xxx xxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxx:

XXXXXXXXX: Xxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxxxx xxxx Xxxxxx xxx xxxx xxxx Xxxxxxxxxx xxxxxxxx, xxxxx xxxx xxx xxx XXX xxxx Xxxxxxxxx x.xxx XXXx xx Xxxx, xxxxxxx Xxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx, Xxxx Xxxxxxxxxx xx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

7. Wie Sie negative Einnahmen bestens nutzen

Xxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxxxxx xxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx, xx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx. xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxxxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxx. Xxx xxxxxx xxxx xxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx.

xxxxxx

8. Wie Sie Ihre Werbungskosten steuerlich geltend machen

Xxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxx xx xxxxxx, xxx xxxxx xxx xxxxx xxxxxxxxx: Xxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx. Xxxxx xxxxx Xxxxxx xxxxxxxxx xxxx, xxxx xx xxxxxxxxxx, xxx Xxxxxxxxxxxx "xxxxxxxxx" xx xxxxxx: Xxxx xxxxxxxx Xxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxx xxx Xxxxx xxxx xxxxxxxxxx xxxxxx xxx xxx XXx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx. Xxx xxxx xxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxx xxxxxxx Xxx xxxx xxxxxxxxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxx: Xxxxxxxx Xxx xxxx Xxxxx xxx Xxxxxxx, Xxxxxx, Xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxx xxxx xxx Xxxxx Xxxxxxxxxxxx. Xxxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx.

Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx Xxx xxx xx xxx Xxxxxx XXX xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx "Xxxxxxxxxxxxxx", xxx xxxx xxxxxxxx xxxx Xxxxxxx xxx Xxxxxxx xxx xxxxxxxx xxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xx xxxxxx Xxxxx xxx Xxxxxx XXX xxxxxxxxxx, xxxxx Xxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xx.

XXXXXXXXX: Xx xxx Xxxxx xx xxx Xxxxxx XXX xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xxx, xxxxxxxxx xx xxxx, xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxx xxx xxx Xxxxxx x xxxx Xxxxxxx xxx Xxxxxxx xxxxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx x xx xxx Xxxxxxxx xxxxxxxxxxx.

9. Werbungskosten als Freibetrag auf der Lohnsteuerkarte?

Xxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx, xxxxxxx xxxxxxxxxx xxxxxxxx, xx xx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx.

Xxxxxx xxx xxx xxxxx xxxxxxxx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxx Xxx. x Xx. xx XXxXx. Xxxx xxx xxx XXX xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxx: Xxxxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxxxx, xxxxxx xxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx.

Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxx xxxxxx Xxxxx xxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx xx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx.