Gewerbetreibende, Freiberufler, Land- und Forstwirte und Arbeitnehmer mit selbstständiger Nebentätigkeit, die ihren Gewinn durch Gegenüberstellung von Einnahmen und Ausgaben nach § 4 Abs. 3 EStG ermitteln, müssen das amtliche Formular "Anlage EÜR" ausfüllen und ihrer Steuererklärung beilegen. Hier bekommen Sie eine hilfreiche Anleitung zum Ausfüllen des Formulars. Teil 2 betrifft die Betriebsausgaben (Zeile 23 - 65) sowie die Ermittlung des Gewinns (Zeile 71 - 85). Weitere Informationen: Zeile 1 - 22: Allgemeines und Betriebseinnahmen; Zeile 87 - 92: Ergänzende Angaben).

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3. Zeile 23-65: Betriebsausgaben

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Zeile 23: Betriebsausgabenpauschale für bestimmte Berufsgruppen

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Zeile 24: Land- und Forstwirte: Sachliche Bebauungskostenpauschale

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Zeile 25: Waren, Rohstoffe und Hilfsstoffe einschl. Nebenkosten

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Zeile 26: Bezogene Fremdleistungen

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Zeile 27: Ausgaben für eigenes Personal

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Zeile 28-36: Abschreibungen - Allgemeines

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Zeile 28 (und Zeile 6 Anlage AVEÜR): Abschreibungen auf unbewegliche Wirtschaftsgüter

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Zeile 29 (und Zeile 9 Anlage AVEÜR): Abschreibungen auf immaterielle Wirtschaftsgüter

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Zeile 30 (und Zeile 13 Anlage AVEÜR): Abschreibungen auf bewegliche Wirtschaftsgüter

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Zeile 31: Sonderabschreibungen nach § 7g EStG

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Zeile 32: Herabsetzungsbeträge nach § 7g Abs. 2 EStG

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Zeile 33: Aufwendungen für geringwertige Wirtschaftsgüter

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Xxxxx Xxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx X x.x XXxX xxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxx xxxx xxx Xxxxxxxx xxx Xxxxxx xxx xxxxx xxx XXX xxxxxx.

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Zeile 34 (und Zeile 14-19 Anlage AVEÜR): Auflösung Sammelposten nach § 6 Abs. 2a EStG

Xx Xxxxx xx xxxx xx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx,xx XXX xxx x.xxx XXX xxxx Xxxxxxxxxxxx, xxx xx xxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxx x Xxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxx xxxxx xx xxx xxxxxxxxx xxxx Xxxxxx xxxxxxx xx x xxx Xxxx xxx x Xxx. xx XXxXx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxx.

Zeile 35: Restbuchwert der im Kalenderjahr ausgeschiedenen Anlagegüter

Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx, xxx xxxxxxx xxxx xxxxxxxxxxxxx xxxx, xx Xxxxxxx xxxx xxxxxx xxxxxxx xxxxxx, xxxx xx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx x XXX xx xxxxxxxxx.

Xxxxx Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx Xxx xx Xxxxx xx xxx Xxxxxxxxxxxx xx. Xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xXxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxxxx xx xxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxx, xxxxxxxxxx xx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

Zeile 36: Miete oder Pacht für Geschäftsräume und betrieblich genutzte Grundstücke

Xx Xxxxx xx xxxxxx Xxx xxx Xxxxx, Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx x xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx. Xxxxx x xxx. Xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx xx Xxxxx xx xxxxxxx.

Zeile 37: Miete und sonstige Aufwendungen für doppelte Haushaltsführung

Xx Xxxxx xx xxxxxx Xxx xxx Xxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx.

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x Xxxxxxxxx Xxxxxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx

Zeile 38: Aufwendungen für zum Betriebsvermögen gehörende Betriebsgebäude

Xx Xxxxx xx xxxxx Xxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xx Xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx, x.X. xxxx Xxxxx, Xxxxxx, Xxxxxxxx, Xxxxxxx xxx.

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Zeile 39: Aufwendungen für Telekommunikation

Xx Xxxxxxxxxxxxx xxxxx Xxx Xxxx Xxxxxxxx xxxx Xxxxxxx, Xxxxxxxx xxx. xx.

Xxxxxx Xxx Xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxx. xxxxxxxxxx Xxxxxxxxxx, xxxx xxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx Xxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxxx xx Xxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx Xxx xxxxx xx Xxxxx xx xxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxx xxxx xxxx xxxxx Xxxxxxx xx Xxxxx xx xxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

Zeile 40: Übernachtungs- und Reisenebenkosten

Xx Xxxxx xx xxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xx xxxx: Xxx Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx.

Zeile 41: Fortbildung, Fachliteratur

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Zeile 42: Rechts- und Steuerberatung, Buchführung

Xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx.

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Zeile 43: Miete / Leasing für bewegliche Wirtschaftsgüter

Zeile 44: Beiträge, Gebühren, Abgaben, Versicherungen

Zeile 45: Werbekosten

Zeile 46-47: Schuldzinsen

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Zeile 48: Gezahlte Vorsteuerbeträge

Xx Xxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xx Xxxxxxxxx xxxxx Xxxxxxxxx.

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Zeile 49: An das Finanzamt gezahlte und ggf. verrechnete Umsatzsteuer

Xx Xxxxx xx xxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx, xxx Xxx xx Xxxxx xxx Xxxxxx xx xxx Xxxxxxxxx xxxxxxxxx xxxxx. Xxx xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxx. Xxxxxxxxxx xxx xxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx.

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Xxxxx Xxx xxxxxxx Xxxxxxxx xxxxx, xxxxxxx Xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx.

Zeile 50: Bildung von Rücklagen und/oder Ausgleichsposten

Xx Xxxxx xx xxxxxxxxxxx Xxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxx xx, xxx Xxx xx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx.

Zeile 51: Übrige Betriebsausgaben

Xxxxxx Xxx xxxx Xxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx. Xx Xxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx:

Zeile 52: Geschenke

Xx xxx Xxxxxx xxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx x Xxx. x XXxXx.

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Zeile 53: Bewirtungskosten

Xx Xxxxx xx xxxx xx xx Xxxxxxxxxxxxxxxx: Xxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx "xxxxxxxxxxxxxxx" Xxxxxx xxx xxxxxxx xxx "xxxxxxxxx xxxxxxxxxxxxx" Xxxxxx. Xxxx xxx xxxxxxxxx, xx xxxxxxx Xxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx:

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Zeile 54: Verpflegungsmehraufwendungen

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Zeile 55: Aufwendungen für ein häusliches Arbeitszimmer

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Xxxxx xxx Xxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxx Xxx xx Xxxxx xx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx. Xxxx xxxxxxx xxxx xxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxx Xxxxxxxxxxxxx:

x Xxxxxxxxxxxxx: Xxxxxx Xxxxxx xxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx

XXXXXXX: Xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx Xxx xxxxxxx xxx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx x Xxx. x XXxXx.

Zeile 56: Sonstige beschränkt abziehbare Betriebsausgaben

Xxxxxxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxx, "xxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxx" xxx x Xxx. x Xx. x XXxXx.

Xx xxxxxx xxx xxxxxxx xxxxxxxxxxxxxx xx xxx xxxxxxxxx xxxxxx Xxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.

Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx

Xxxxxx Xxxxxx, xxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxx xxxxx xxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxx, xxx xx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx xxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx xx Xxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx.

Zeile 57: Gewerbesteuer

Xxx Xxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxx, xxx xxxx xxxx xxxxx, xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxx xxxx xxx "xxxxx xxxxxxxxx" xx xxxxxxxxx.

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Zeile 58: Fahrzeug: Leasingkosten

Zeile 59: Fahrzeug: Steuern, Versicherungen, Mautgebühren

Zeile 60: Fahrzeug: Sonstige tatsächliche Fahrtkosten

Xx Xxxxx xx xxxxx Xxx xxx Xxxxxxxxxxxxxx xx, xxx Xxxxx xxxxxxxxxx xxxx

  • xxxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xx xx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xx xxx xx xx xxxxxxx,
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Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxxxxxxx

Xxxxxx Xxx xx Xxxxx xx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx, xxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx: Xxxxxx Xxx xx xxx Xxxxxxxx xxxx Xxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxx, XxxX, XXX, Xxxxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxx xxx. Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx, xxxx xxxx xxxx xxx Xxxxxx xxx xxxxx xxxxxxxx Xxxxx xxxxxxxx xxx xxxx xxxxx xxxxxxx Xxxxxxx, x. X. Xxxxxxxxxxxxxxx, xxxxxxxxxx xxxxx.

Xxxxxxxxx xxxxxxx xxxxxxx Xxx

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Xxxxx Xxx xx Xxxxx xx xxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xx, xxx Xxx xxx xxxxx Xxxxxxxxx xxxx Xxxx, xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxx xxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxx xxx xxxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xxxx xxx xxx xxxxxxxx xxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxx xxxxxxxx. Xxxxxxxxxx Xxxxx xxx XxxxxxxxxxXxxxxxxxxx xxxxxx Xxx xx Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx: Xxx Xxx Xxxxx xxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxx xxxxxxxxx.

Zeile 61: Fahrtkosten für nicht zum Betriebsvermögen gehörende Fahrzeuge

Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxx x,xx xxx xx xx xxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xx xxxxxxxxxxx.

Zeile 62: Enthaltene Kosten für Wege zwischen Wohnung und Betriebsstätte

Xxxxx Xxx Xxxxx XxxxxxxxxXxx xxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxx xxxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxx xxxxxxx x xxxxxx xxx Xxxxxxxxxxxx x xxxx xxxxx Xxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxx:

  • Xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxx xxxxxx Xxx xx Xxxxx xx xx xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx.
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  • Xxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx xx xxxx xxxxx XxX xxx xxxxxxxxxx xx xxx xxx Xxxxxxxxxxx "X" xxxx "xX" xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxxxxxx xxxxxxxx Xxx xxx Xxxxxxxxxxxx xxxxx xx xxxxxxx, xxxxxx xxx Xxxxxx xxxxx xxxxxxxxx xxxx xxxxxxx.

1. Ermittlung des Kürzungsbetrages

Xxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xx xxxxxxxxx xxxx, xxxxxx xxxxx xx, xxx Xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx Xxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxx xx xxxxxxxxx xxxxx. Xxxx Xxxxxxxx xxxxxx xxx Xxxxxxx:

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(1) Kürzungsbetrag nach der Pauschalmethode

Xxxxx Xxx Xxxxx XxxxxxxxxXxx xx xxxx xxx xx x xxxx xxxxxxxxxxxx Xxxxxxx xxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxx xxx, xxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxx xxxxx:

Xxxxxxxxxxxxxxx x x,xx x xxx Xxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxx x Xxxxxx xxx Xxxxxx.
Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx:
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Xxxxx Xxx xxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxx Xxx xxxxxxxxxx xxxxxxxx xxx Xxxxx xx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx x,xxx x xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx.

Xxx xxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxxxxx "Xxxxxxxxxxxxxxx" xxx xxxxxxxxx.

(2) Kürzungsbetrag nach der Fahrtenbuchmethode

Xxxxx Xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx, xxx xxx xxx Xxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxxxx.

Xxxxxxxxxxxxxxx x Xxxxxxxxxxxx x Xxxxxxxxxxx xxxx Xxxxxxx Xxxxxxx xxx Xxxxxxx
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Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxx.

(3) Kürzungsbetrag mit dem Teilwert

Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xx xxx xx x, xxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx x xxx xxx xxx Xxxxxxxxxxxxxxxxxx.

Xx xxx x xxXxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxxxx, xxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxxx xxx x,xx x xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx x,xxx x xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxx xxxxxxxx xxxxxx.

(4) Ermittlung nach Kostendeckelung

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxx xxxx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx Xxxxx xx xxxxxx xxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxxx. Xx xxxxxx Xxxx xxxx:

Xxxxxxxxxxxxxxx x Xxxxxxxxxxxx .x. Xxxxxxxxxxxxxxxxxxxx .x. xxxxxxxx Xxxxxxxxxxxx.

Xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx x xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx XxxxxxxxXxxxxxx xx,xx x xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.

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Xxxxxxxxxx x xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxx

x x.xxx XXX

Zeile 63: Entfernungspauschale

Xxxxxxxxxxx xxx xxx Xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx x xxxxxx xxx Xxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx

  • xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx
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Xxx Xxxxxxxxxxxx xxx XxxxxxxxxXxx xxxxxx xx Xxxxx xx xx xxx xxxxxxxxxx Xxxxxx xxxxxxxx, xxx xxx xxxxx Xxxxxxx xxxxxxxxx.

Xxxxxxxxx xxxx: Xxxxxx xxx Xxxxxxxxxxx x Xxxxxxxxxxxxxx x x,xx XXX.

Xxxxxxxxxxx xxxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx:
Xxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxx Xxxxxx x Xxxxxxxxxxxxxx x x,xx XXX.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxx. Xxxxxxxxxx xxxx xx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxx xx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxx.

Zeile 64: Nicht abziehbare Beträge

Xxxx xxxx Xxxxxxxx xxxxxxxxxxx, xxx xxxxxxx xx xxx Xxxxxx xx xxx xx xxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx xxx Xxxxxx xxxxx xxxxxxx xxxxxxx, x.X.

  • Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx x Xxx. x Xxxx x Xx. x XXxXxx
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Zeile 65: Summe der Betriebsausgaben

Xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx xx xxx Xxxxx xx.

4. Zeile 71-84: Ermittlung des Gewinns / Verlusts

Zeile 71: Summe der Betriebseinnahmen

Xx Xxxxx xx xxxxxxxxxxx Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xx.

Zeile 72: Summe der Betriebsausgaben

Xx Xxxxx xx xxxxxxxxxxx Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxx xx.

Zeile 73 ff.: Hinzurechnung der Investitionsabzugsbeträge nach § 7g Abs. 2 EStG

Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxx xxx

Xxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxx xxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx: Xxx xx xx x xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x xxx x XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xx Xxxxx xx xxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX.

 

Zeile 76: Gewinnzuschlag nach § 6c i.V.m. § 6b Abs. 7 und 10 EStG 2006

Xxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xx Xxxxx xx. Xxxxxx xxxxxx Xxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxx xxxx xxxx xxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxx xxxxxxxxx xxx, xxx Xxxxxxxxxxxxxx xxx x x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xx Xxxxx xx xxxxxxxxxxx xxxxxx xxx xx Xxx. x xxx xx XXxX xxxxx.

XXXXXXXXX: Xxxxxxxxxxxxxxxx, xxx xxx xxxx xxxx Xxxxxxxxxxxxxxx xxxx xx xx Xxx. xxx XXxX xxxx xxxxxxxx xxxxxx xxx xxxxx xx xxx xxxxxxxxxxxxx x Xxxxxx xxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx.

Zeile 77: Investitionsabzugsbeträge nach § 7g Abs. 1 EStG

Xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx xx xx x xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx.xxx XXX, xxxxxx xxx xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx xx Xxx. x xxx x XXxXx. Xxxx xxxxxxx xx Xxxxx xx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX.

Zeile 78: Wechsel der Gewinnermittlungsart

Xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxX xxxx xxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxx xxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxxxxxxxxxx.

Xxx Xxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxxx.

Zeilen 79 - 84: Beteiligungen an Personengesellschaften, Gewinnkorrekturen

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