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, genauer gesagt elektronisch übermitteln. Hier bekommen Sie eine hilfreiche Anleitung zum Ausfüllen des Formulars. Teil 2 betrifft die Betriebsausgaben (Zeile 23 - 88) sowie die Ermittlung des Gewinns (Zeile 89 - 109). Weitere Informationen: Zeile 1 - 22: Allgemeines und Betriebseinnahmen; Zeile 121 - 126: 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, 25: Land- und Forstwirte: Bebauungskosten- und Betriebsausgabenpauschale

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Zeile 26: Waren, Rohstoffe und Hilfsstoffe einschl. Nebenkosten

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Zeile 27: Bezogene Fremdleistungen

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Zeile 28: Ausgaben für eigenes Personal

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Zeile 29-45: Abschreibungen - Allgemeines

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Zeile 29 (und Zeile 3-6 Anlage AVEÜR): Abschreibungen auf unbewegliche Wirtschaftsgüter

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Zeile 30 (und Zeile 9 Anlage AVEÜR): Abschreibungen auf immaterielle Wirtschaftsgüter

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Zeile 31 (und Zeile 10-13 Anlage AVEÜR): Abschreibungen auf bewegliche Wirtschaftsgüter

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Zeile 41: Sonderabschreibungen nach § 7g EStG

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Zeile 42: Herabsetzungsbeträge nach § 7g Abs. 2 EStG

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Zeile 43: Aufwendungen für geringwertige Wirtschaftsgüter

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Zeile 44 (und Zeile 14-19 Anlage AVEÜR): Auflösung Sammelposten nach § 6 Abs. 2a EStG

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  • Xxxxxxxxxx xxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx,xx XXX xxx x.xxx XXX. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxx xxxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, x.X. xxxxxx xX xx Xxx. x XXxXx. Xxx xxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx.
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XXXXXXXXX: Xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxx x Xxxxx xxx xxxxx
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxx.

Zeile 45: 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 46: 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 47: Miete und sonstige Aufwendungen für doppelte Haushaltsführung

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

  • Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx, xxxxxxx xx Xxxxx xx xxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxx xxxxxx Xxx xx Xxxxx xx xx. xxx.

Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx xxx xxx Xxx xxxxx xx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxx xxxxxxxxxxxx xxxxxxxxxx xx xxx Xxxxxxxxxx

Zeile 48: 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.

Xxxxxxxxx xxxxx Xxx xx:

  • Xxxxxxxxxxxxxx xx Xxxxx xx,
  • Xxxxxxxxxxxx xx Xxxxx xx.

Zeile 49: Aufwendungen für Telekommunikation

Xx Xxxxx xx 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 Xxxxx xx 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.

Xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxx xxxx Xxxxxxxxxxxxxx:

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Xxxx xxx xxxxxxxxxxxxx xxx. xxxxxxxxxxx Xxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xx xxxxxxx, xxxxxxx Xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx: Xxxxxxxxx xxxx xx x xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxx xx XXX xxxxxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxx:

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x. Xxxxxxxxxxxxxx

Xxxxx Xxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xx x xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxx Xxx xxx Xxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxx xx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxxx xxxxxxxxxxx Xxxxxx xxxx xxxx xxx xxxxx Xxxx xxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxx xxxxx Xxxx xxxx Xxxx.

  • Xxx xxx XxxxxxxxxxxXxxxxxxx xxxx xx xxxx xx xxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxxx. Xxxxxx xxxxxx Xxx xxx Xxxxxx xxxxxxxxxx, xx xxxxx Xxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxx.
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XXXXXXXXX: Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxx xxxxxxxxxxxx XXX xxxxx xxxxxxx xx Xxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxx xxxxxx. Xxxxx xxxx Xxxxx xx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

Zeile 50: Übernachtungs- und Reisenebenkosten

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

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Xxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxxxx Xxx Xxxx xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxx xxx xx xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxx xx xx x x xx Xxxxxxxxxxx xxxx xx x,xx XXX xxx xxxx: x,xx XXXx x xxxx xxx Xxxxxxxxxxx xxxxxxxx xX x.x Xxx. x XXxXx.

Xxx xxxxxxxxxxxxxxx xx Xxxxxxx xxxx xxxx xxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx x xxxxx xxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxx Xxxx xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxx xxx xx xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xx Xxxxxxx xxxxxxxx xx xx x xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx.

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Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xx Xxxxxxxx:

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XXXXXXXXX: Xxxx xx xxxxxx Xxxxxxxxxxx xxxxxx Xxx xxxxx Xxxxxx xxxxxxxx xxxxx xxxx xxxxx xxxxx xxxxxxxxxx xxxxx xx.X. xxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxx, Xxxxxxx, Xxxxxxxxxx. Xx xxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx: Xxxxxxxx Xxx xxx xxxxx Xxxxx xxx Xxx xxx xxx Xxxxx xxx Xxxxxxxx, xxx Xxx xxx xxx Xxxxx xxx xxxxxxxxxxx Xxx xxx Xxxxxxx xxx Xxxxx Xxxxxxxxxxxx.

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

Zeile 51: Fortbildung

Xx xxxxxx Xxxxx xxxxxxx Xxx xxxx xxxxxxxxxxxx xxxxxxxxxxx xx xxx Xxxxxxxxxx

Xxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxx.

Zeile 52: Rechts- und Steuerberatung, Buchführung

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

Xxxxxxx Xxxxxxxxxxxxx xxxxxx Xxx xx xxx Xxxxxxxxxx

Zeile 53: Miete / Leasing für bewegliche Wirtschaftsgüter

Zeile 54: Erhaltungsaufwendungen

Xxxx xxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx xxxxx xxxx Xxxxxxxx xxxx Xxx xxxxxxxxxxx xxxxxx xxxx.

Zeile 55: Beiträge, Gebühren, Abgaben, Versicherungen

Xxxxxxx Xxxxxxxxxxxxx:

Zeile 56: Laufende EDV-Kosten

Zeile 57: Arbeitsmittel

Xxxx xxxxxx Xxx x.X. Xxxxxxxxxxxx xxxx Xxxxxxxxxxx, Xxxxx xxxx Xxxxxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:

Zeile 58: Kosten für Abfallbeseitigung und Entsorgung

Zeile 59: Kosten für Verpackung und Transport

Zeile 60: Werbekosten

Zeile 61-62: Schuldzinsen

Xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxx xxxxxx xxxx Xxxxxx xx xxxxxxxxxxxxx:

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Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxx xxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx Xxx Xxxxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxx xxx Xxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx.

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XXXXXXX: Xxxxxx xxx Xxxxx "xxxxxxx Xxxxxxxxxxxx" xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxx, xxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxxxxxxxx, xxx xxxx xx Xxxxx xxxxxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxx x.xxx XXX xxx x Xxx. xx Xxxx x XXxXx. Xxxxx xxx xxx Xxxxxxxxxxxx xxx xxxx xxx x.xxx XXX xxxxxxxxx"Xxxxxx XX" xxxxxxxxxxxx.

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Xxxxxxx:

Xxx xxx xxxxxx Xxxxxx xxxxxxx xx xxxx xxxxxxxxxxxxxxxxx xxxxx xxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxx. Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxx xxxx xxxxxxxxxxxxx xxxx, xxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxx xxxx. Xxx xxxxxx Xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxx xxx Xxxxxxxxx "Xxxxxx XX" xxxxxxxxx. Xxxxx Xxx xxxxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxx XxxX xxx xxxx. xxxxxxxxxxxx Xxx xxxxxx xxxxxxxxxxxxx, xxxxxx Xxxx Xxxxxxxxxxxx x.xxx XXX xx Xxxx xxxxxxxxxxxxxx xxxxx. Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx, xxx xxxx xx Xxxxx xxx. Xxx Xxxxxx XX xxxxxxx xxxxxxxxx xxx xxxxxxxx Xxxxxx XXX. Xxx xxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx, xxxxxx Xxxxxxxx xxxx xxxx xxxxxxxx xxxxx xx xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxx. XXX xx.x.xxxx, X X xxxxxx XXX x.xx.xxxx, XXxXx xxxx X X. xxxxx.

Zeile 63: 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.

Xxxxx xxx Xxxxxxxxxx, xxx xxxx Xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x,x x xxxx xx,x x xxxxxxxxxx, xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx x,x x xxxx xx,x x xxxxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxx xxxxxxx xxxx xxxxx xxxxxxxxx xxxxxx Xxxxx xxx.

Zeile 64: 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.

Xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxx, xxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx.

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

Zeile 65: Bildung von Rücklagen und/oder Ausgleichsposten

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

Zeile 66: Übrige Betriebsausgaben

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

Zeile 67: Geschenke

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

Xx Xxxxx xx xxxx xx xx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxx: Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxx xxxxx xxxx xxx xx XXX xxxxxxxx xxx x Xxx. x Xx. x XXxXx. Xxx Xxxxxx xxx xx XXX xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxx, xxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

Xxx xxx xx XXXxXxxxxx xxxxxxx xx xxxx xxxxx xx xxxxx Xxxxxxxxxx, xxxxxxx xx xxxx Xxxxxxxxxx: Xxxxx xxxx xxx Xxxxxx xxx Xxxxxx xxx xx XXX xxx Xxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxx xx Xxxxx xx xxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxx xxx xx XXX xxxx xxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xx xxxxxx Xxxxxxx xxxxxx xxxx xX x.xx Xxx. x Xxxx x XXxXx. Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xx xxxxxx Xxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxxxxxxxx xxx xx Xxxxx xx xxxxxxxxxxx.

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Zeile 68: 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 69: Verpflegungsmehraufwendungen

Xx Xxxxx xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx.

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Zeile 70: Aufwendungen für ein häusliches Arbeitszimmer

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Xxxxxxx Xxxxxxxxxxxxx:

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:

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

Zeile 71: 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.

Gewerbesteuer

Xxx Xxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxx xx xxx Xxxxxx XxxX. Xx xxxx xxxx xx xxxxx Xxxxxxx xxxxx xxxx, xx xxxx xxxx Xxxxxxxxxx xxxxxxxxx xxxx.

Zeile 81: Fahrzeug: Leasingkosten

Zeile 82: Fahrzeug: Steuern, Versicherungen, Mautgebühren

Zeile 83: 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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  • xxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxx, Xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, x.X. Xxxx, Xxx, Xxxxxx.
  • xxxx xxxxxxxxxxxx Xxxxxx.

XXXXXXX: Xx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.

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

  • xxx Xxxxxxxxxxxxxxxx xxxxxxx XxxxxxxxXxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxx xx Xxxxx xx.
  • xxx Xxxxxxxx xxxx XxxxXxxxxx, XxxxXxxxxxxxxxxxxx xxx Xxxx xx Xxxxx xx.
  • xxx Xxxxxxxxxxxx xx Xxxxx xx.
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  • xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xx Xxxxx xx xxxx xxxxxxxxx, xxxxx xxx Xxxxxxxx xx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxx x Xxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx!x.
  • xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxx xxx xxx Xxxxxxxxxxxxxxxxx, x.X. xxx Xxxxxxx, Xxxxxxxx, Xxxxxxxxxxxx xx Xxxxx xx.
  • xxx Xxxxxxxxxxxx xXxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx Xxxxx xx.
  • xxx Xxxxxxxxxxxx xXxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xx Xxxxx xx.

Xxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx

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 84: 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 85: 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.
  • Xx Xxxxxxxx xxxxxxxx Xxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xx Xxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx.

Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxx xxxxxxxx Xxxxxxxxx:

  • Xxxxxxxx xxxx Xxx Xxxxxxx xx xxx Xxxxxxx xxxx xx xxxxx Xxxxx, xxxxxx xxxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx. Xxxxx xxxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx, xxxxxx xxx Xxxxxx xxxxx xxxx xxxxxxx.
  • 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:

  • Xxxxxxxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xx x xxxxxxxx xxx.
  • Xxxxxxxxxxxxxxxxxx xxx.
  • Xxxxxxxx, xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xx x xxxxxxxx xxx.
  • Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxx.
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Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx XxxxxxxxxXxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx
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x Xxxxxxxx Xxx XxxxxxxxxXxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx

Xxxxx Xxx xxx Xxxxxxxx xxxx XxxxxxxXxx xxxxxx, xxxxxxxx Xxx xxxxx xxx Xxxxxxx Xxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx

(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:
x,xxx x xxx Xxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxx x Xxxxxx xxx Xxxxxxxxxxx.

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
xxxx. xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx.

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.

Xx xxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxx

Xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxx XxxxxxxxXxxxxxxx

x Xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx

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.x. Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx XxxxxxxxXxxxxxx

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.x. Xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx

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Xxxxxxxx:
Xxxx xxxxx XxxxxxxxxXxx xxx xxxxx Xxxxxxxxxxx xxx xx.xxx XXX xxxxxxxx xxx Xxxxxxxxxxxx x.xxx XXX. Xxx Xxx xxxx xx xxx Xxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxx xXxxxxxxxxx xx xxx.

Xxxxxxxxxxxx xxx XxxxxxxxxXxx

Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx: xxx Xxxx x xx xx x x,xx XXX

Xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXxxxx xxx

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.x. x.xxx XXX

Xxxxxxxxxx Xxxxxxxxxxxx x Xxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx

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x. Xxxxxxxx Xxxxxxxxxxxx: x x x xx.xxx XXX x xx

Xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xXxxxx xxx

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x. Xxxxxxxxxxxxxxx xxxx Xxxxxxx XxxxxxxxXxxxxxx: x,xx x x xx.xxx XXX x xx xx x xx

Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xXxxxx xxx

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Xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx Xxxxxxxxxxxx

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Xxxxxxxx Xxxxxxxxxxxx xXxxxx xxx

x x.xxx XXX

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Xxxxxxxxxx x xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxx

x x.xxx XXX

Zeile 86: 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
  • xxxx xxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.

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 87: Nicht abziehbare Beträge

Xxxx xxxx Xxxxxxxx xxxxxxxxxxx, xxx xxxxxxx xx xxx Xxxxxx xx 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 XXxXx.

Zeile 88: Summe der Betriebsausgaben

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

4. Zeile 89-109: Ermittlung des Gewinns / Verlusts

Zeile 89: Summe der Betriebseinnahmen

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

Zeile 90: Summe der Betriebsausgaben

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

Zeile 91-96: Steuerfreie Einnahmen und Betriebsausgaben

Xx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xxx xxxxxxx Xxxxxxxxx xxxxxxxxx x xxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxx xxxx xxxxxx xxxxxx. Xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx x.X. xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx x Xx. xx, xxx, xxx XXxXx, Xxxxxxxxxxxxxxxxxxxx xxx x Xx. x XXxXx xxxx Xxxxxxxxxxxxxxxxxx xxx xx XXxXx xxxxxxxxx. Xxxxxx xxx. xxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxx, xxx xxxx xx xxx Xxxxxx xxxxx xxxxxxxxxxx, xxx xxxxxx, xxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxx, xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx.

Xxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxxx xxxxxx, xxxxxxx xxxxx xxxx. xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxx xxxxx xxxxxxxxxxx xxxxxx xxxx, xxxx xxx xx xxx Xxxxxx xxxxx xxxxxx xxxxxxxxxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx Xxxx xxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xx Xxxxxx xxxx xx Xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxxx xx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx.xx.xxxx xXXX X xxxxxx xxx xxx xx.xx.xxxx xXXXX X xxxxxx. Xxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx. xxxx: XxxxxxXxxxxxxxx Xxxx xxxxx. Xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxx xxxx xxx xxxxxx xxx xxxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx. Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxx xxxxxx, xxxx Xxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx. Xxxxxxx: Xxx xxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxx xxx xxxxx xxxxxxxxxxx Xxxxx xxxxxxxxxx, xxxxx xx xxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxxx Xxxxxx xxxxxxxx xx xxxxxxx. Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxx xxxxx xxx Xxxxx xxxxxxxx.

Xxxx xxxx xx xx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx:

xxxxxx

Zeile 97 ff.: Hinzurechnung der Investitionsabzugsbeträge nach § 7g Abs. 2 EStG

Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxx xxxx

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 xxx xxxxxx.

Xx xxxxxx xxxxxxxx Xxxxxxxxxx:

  • Xxx Xxxxxxxxxxxxx xxx Xxxxx xxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx.xxx XXX.
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Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xx Xxx. x Xx. x XXxXx:

  • Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx x xxxx Xxxxxxxxxxxxxxxxxxxxxxxx x xxxxx xxxxxx xxxx xxx xxx.xxx XXX. Xxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxx Xxxxxx xxx xx.xxx XXX xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX.

Zeile 100: 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 xxx. 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 xxx xxxxxxxxxxx xxxxxx xxx xx Xxx. x xxx xx XXxX xxxxx.

Zeile 101: 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 xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX.

Zeile 102: 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 103-108: Beteiligungen an Personengesellschaften, Gewinnkorrekturen

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