3. Zeile 23-65: Betriebsausgaben
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Wichtig: Auch die Fälligkeit muss rund um den Jahreswechsel liegen
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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
Xx Xxxxx xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxx, Xxxx, Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx.xxxxxx
Zeile 27: Bezogene Fremdleistungen
Xx Xxxxx xx xxxxx Xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxxxxxxxxx
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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
Xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxx xx Xxxx xxx XxxxxxxxxxxxXxxxxxxxxxx xxx xx xxx xxxxxxxxx xxxx Xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx xx x xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xx Xxx. x xxx x XXxXx.
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Zeile 42: Herabsetzungsbeträge nach § 7g Abs. 2 EStG
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- Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xx xxx xxxxxxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx x xxx XXXx xxx xxxx xxxx xxx Xxxx xxx xx xx xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xx xxxxxxxx xxx xxxxxxx xx Xxxxx xx.
XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx, xx xxxx xxx xxxxxxx XxX xxxxx xxxx xxx XxxxxxxXxX xxxx xx xx Xxx. x xxx x XXxX. Xxxx xxxx xxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xx "xxxxxxxxxxxxxx" Xxxxxxxxxxxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx XXX xxx. xxxxx x.xxx XXX xxxxx.
Xxxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX.
Xxxxxxx: Xxxxx xx Xxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xx.xx.xxxx xxx xx.xx.xxxx xxxxxxxx xxxxxxx x xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxxxx. Xx xxxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxx XxxxxxxXxxxx xxxx xxxxx xxx xxxxxxx xxxxxxxx xxxxxxx. Xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxx xxx. xxxx xxxxxxx, xxxxxxxxxxx. Xxxx xx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx x Xxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx Xxxx. Xxxx xx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx x Xxxxx xxxxxxxxxx. Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxx xx xxxx xxxxxxxxxxx xxxxxxx, xxxx xxxxx xxx XxxxxxxXxxxx xxxxx xxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxx xx xxxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxxx xXxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxx.
Zeile 43: Aufwendungen für geringwertige Wirtschaftsgüter
Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxx xxx xxxxx Xxxx xxx xxx Xxxxx xxx Xxxxxxx xxxxxxxx, x.x. xxxxxxxxxxxxx, xxxxxx. Xxxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx.
Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXXXx xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxxx.
Xxx xxxx xxx Xxxxxxxxxxxx:
Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xx x.x.xxxx xxxxxxxxxxx, xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxxxx Xxxxxxxx:
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XXX xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxx XXx.x xxxxxxx xx Xxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxx xxx Xxxxxxxx xx Xxxxx xx xxx.
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XXX xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxx XXx.x xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.
xxx Xxxxxxxxx xxxx XXX xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx,xx XXX xxx xxx XXX:
Xxx xxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxx: Xxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxx xxx xxx xxxxxx xxxxx x Xxxxx xxxxxxxxxxx. Xxx xxxxxx: Xxxx XXX xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx,xx XXX xxx x.xxx XXX xxxxx XXx.x xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxxx x Xxxxx xxx xxxxxxx xx x xxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx xxx x Xxx. xx XXxXx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxx xxx Xxxxxxxx xx Xxxxx xx xxx, xxxx Xxxxxxxxxxxx xxx xx xxXxxxxxxxxxxxxxxxx xx Xxxxx xx. Xxxxxx Xxxxxxxxx xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx,xx XXX xxx x.xxx XXX xxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxx xxx xx xxxxxxxx xxx Xxxxxx XXXxxX xXxxxx xxxxxx.
Xxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx XXX, xxx XXX xxxx x.xxx XXX xxx xxxxx xxx Xxxxxxxxx x xxxx Xxxxxxxxxxxx x xxxxxxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX Xxxxxxxx xxxxxx xxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxxx xxxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, x.X. xxxxxx. Xxxxxxxxxx xxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xX xx Xxx. x XXxXx.
XXXXXXXXX: Xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx XXX xxxxx XXx.x xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxx x Xxx. x Xx. x Xxxx x XXxXx.
Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxx, Xxxxxx, Xxxxxxx xxx xxxxxxxxxx.
Xxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxxx xxx xxxxx xxx Xxxx, xxxx xx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx.xxxxxx
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 xx xxx XXX xxxxxx.
Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx:
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Zeile 44 (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.
Xxx xxxxxxx Xxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx:
- 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.
- Xxx Xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxxxx.
- Xxxxx Xxxx xxx xxx xxxxx Xxxxxxxxxxxx xxxxxx Xxxxxx xx xxxxxx xxx xxxx Xxxx xxxxx x Xxxxx xxxxxxxxxxxxx.
- Xx xxxxxx Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xx x, xxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxx "xxx xxxx xxxxxxxx" x xxx xxxxx xxxxxxx x xxxx xxxx xxxx xxxxx.
- Xxxxxxxxx, xxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxx xxxxxxxxxx xxxxx xxx. Xx xxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx xxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx XXX xxxxx xxx xxxxx Xxxx xxxxxxx xxxxxx xxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xxxx xxx xx Xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx.
XXXXXXXXX: Xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxx x Xxxxx xxx xxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx, x.X. Xxxxxxxxxxxx xxxxxxx xxxxxx x Xxxxxx xxxx Xxxxxx xxxxxxx xxxxxx xx Xxxxxx.
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
- Xxxxxxxxx Xxxxxxxx: Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx
- Xxxxxxxxx Xxxxxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx
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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- Xxxx Xxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxx xxxx xxx xxxxx Xxxx xxxxxxxx. Xxxxx Xxxxxxx xxxxxxxxx xxxx, xxxx Xxxx Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxx xx xxxxxxx Xxxxxxx.
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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.
- Xxx xxxxxxxxxxx Xxxxxx xxxxxxxxx Xxx xxx xxxxx: Xxxxxxxx Xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxx XxxxxxxxxxxXxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxx Xxxxxxx. Xxxxxx Xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxx.
- Xxxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx. Xxx xxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxx xxxxxxxxx, xx xxx Xxxxxxxxx xxx. xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xx xxxxxxx. Xxxxxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx.
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 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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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
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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
- Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx
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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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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.
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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.
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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:
- Xxxxxxxx Xxxxxxxxxxx.
- Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx.
- Xxxxxxxxxxxx.
- Xxxxxxxxxxxx.
- Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx.
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.
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:
- Xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx, xx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xx xxxxx xxx xxxxxxxxx xxxxxx xxxxxx. Xxxxxx xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx, xxxxxx Xxxxxxxxxxxx. Xxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xx xx x xxxxxxxxx xxx xx xx x xxxxx xxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxx xx Xxxxx xx xxxxxxxxxxx xxxxxx xX x.xx Xxx. x XXxXx.
- Xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxx xxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxx. "Xxxxxxxxxxx" xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxx xx xxx x xxxxxxxxx xxx xxxxx xx xxxxxx Xxxxx xx Xxxxx xx xxxxxxxxxxx xX x.xx Xxx. x XXxXx.
XXXXXXXXX: Xxxxxxxxxxxx xxxx Xxxxxx, Xxx, Xxxxxxxxx, Xxxxxxx xxx. xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx. Xxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxx xx xxxxxxxxx.
XXXXXXXXX: Xxx Xxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxx xx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.
Zeile 69: Verpflegungsmehraufwendungen
Xx Xxxxx xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx.
- Xxxxxxxxxxx xxxx xx Xxxxx xx xx. xxxxxxxxx.
- xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xx Xxxxx xx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.
- Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxx xx Xxxxx xx xxxxxxx xXxxxxxxxxxxxxxx.
Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxx Xxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx
x xx Xxxxxxx: x x x xx Xxxxxxx: x xxxxxxx xxx x Xxxxxxx: x xxxx xxx Xxx xxx Xxxxxxxxxx: |
xx Xxxx xx Xxxx Xxxx Xxxxxxxxxxxx xxxxxxxx xx xx XXX |
Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx Xxx xxxx xxxxx: Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx
Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxx Xxx xxx xxxxx xx xxxxxxxxxxxxxxx Xxx xxxx xxxx xxx x Xxxxxxx, xxxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx XXX xxxx xxx Xxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx x Xxx. xx Xx. x XXxXx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xx xxxx: Xxx Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx.
Zeile 70: Aufwendungen für ein häusliches Arbeitszimmer
Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxx
- xx xxxxxxxxxxxx Xxxxx, xxxx xx xxxx Xxx xxx Xxxxxxxxxxx Xxxxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx.
- xxx x.xxx XXX, xxxx xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx.
Xxx Xxxxxxxxxxxxx xxxx xxxxxxxxx xx xxxxxxxxx Xxxxxxx xxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx:
- Xx xxxxxxx xxxx xxxxx xx xxx "xxxxxxxxxxx" Xxxxxxxxxxxxx: Xxxxx xxx "xxxxxxxxx" xxxxxx Xxxxxx, xxx xxxxx xx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx xxx xxxxx xxxx xxxxxxxx Xxxxxxx xxx xxx Xxxxxxxx xxxxxx. Xxxxxxxxx: Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxx, xxxxxxxxxxx xxxxxxxxxxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxx.
- Xx xxxxxxx xxxx xxxxx xx xxx "Xxxxxxxxxxxxx": Xxxxx xxx "Xxxxxxxxxxxxx" xxxxxx Xxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx, xxx xxxx xxxxxx xxxx, xxxx xxx xxx Xxxx xxxx xx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxx: Xxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxx xxx xxxxx Xxxxxxxxxxx, Xxxxxxx xxx xxxxx Xxxxx, Xxxxxxx xxxxx Xxxxxxx, Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxxx Xxxxxx.
- Xxx Xxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx: Xx xxxxxx Xxxx xxx xxx Xxxxxxxxx xxxxxx Xxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx.
- Xx Xxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxx: Xx xxxxxx Xxxxxxx xxxx xxx Xxxx xxxxxx Xxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx:
- Xxxxxxxxxxxxx: Xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx
- Xxxxxxxxxxxxx: Xxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx
- Xxxxxxxxxxxxx: Xxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx
- Xxxxxxxxxxx Xxxxxxxxxxxxx: Xxx xxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxx
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:
Homeoffice-Pauschale
Xxxxx xxx XxxxxxxXxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xXxxxxxxxxxx. Xxxx xxxxx xxxxx xxxxxxxxx xxx xxxxx xxxxx xxxxxxxxx Xxxx, xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxx xxxxxx Xxxx xx xxx Xxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxx xxxx xxx x Xxx. x Xxxx x Xx. xx Xxxx x xxx x XXxXx. Xxxx xxxx xxxxxxxxxx, xxx xxxxxx xxxxxxxxxxxx Xxxx xxxxx, xxxxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxx XxxxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxx Xxxxxxx, Xxxxx, Xxxxxx x.x. Xxx xxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx.
Xx Xxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxXxxxxxxxxxxxxx xxx x XXX xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxx xxxx xxx XXX xx Xxxx xxxxxxxxx xxx x Xxx. x Xxxx x Xx. xx Xxxx x XXxX xxx xx xx Xxx. x Xxxx xx XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x. Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx, xx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.
Xxxxxx Xxx xxx Xxxxxxxxx xx xxxxxx xx Xxxxx xx xxx xxxxx xx Xxxxx xx xxx. Xxxx xxxxxxxxxxxxxx Xxxxx xxxx xx xxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxxx xxxxx.
Xxxxxxx Xxxxxxxxxxxxx:
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
Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxx, xxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxx xx Xxxxxxxxxx xx xxxxxxx, xx xxxxxxxxx xxxx xxx Xxxxx xx Xxxxxxxx xxxxx. Xx X x.xx xxx XxxxxxxxxxxxxxxxXxxxxxxxxxx xxxxxx xx xxxx: "Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx, xxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx." Xxx xx X xx.x XXxX: "Xxxxxxxxxxxx ....xxxxxx xxxxxxx xxxx xxxx xxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xx xxx xxxx, xxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxx."
Xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx Xxxx xxxxxxxxxxx, xxxx "Xxxxxxxxxx" xxxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxx. Xxxx Xxxxxx: Xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx Xxx xxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxxxxxx xx xx Xxx. x Xxxx x XXxX xxxxxxxxx Xxxxxxxxxx xxx xxxx xxxxxx Xxxxxx. Xxx Xxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx,xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx xxx Xxxxxx xxxxx Xxxxxxxxx xxxxxxxx, xxxxx xxx xxxxxxxxxx Xxxxxxx xxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxx Xxxx xx xxx Xxxxxxxxx xx, xx xxx xxx Xxxxxxxxxxx xx xxxxxxxx xxxx, xxxx xx xxxxxx Xxxxxxxxxx xxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxx.
Gewerbesteuer
Xxx Xxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxx xx xxx Xxxxxx XxxX. Xxxx 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 x xxx xx xx xxxxxxx,
- 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.
- xxx Xxxxxxxxxxxx xx Xxxxx xx.
- xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xx Xxxxx xx xxxx xxxxxxxxx, xxxxx xxx Xxxxxxxx xx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxx x Xxxxxxxx xxxxxxxxxxxx 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.
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.
XXXXXXXXX: Xxxxxxxxxx Xxxxx xxx XxxxxxxxxxXxxxxxxxxx xxxxxx Xxx xx Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx: Xxx Xxx Xxxxx xxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxx xxxxxxxxx.
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 xxx. x,xx XXX 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, xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xx Xxxxx xx xxx 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 x"XxxxXxxxxxxxXxxxxxxx"x, xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xx x xxxxxxxx xxx.
- Xxxxxxxxxxxxxxxxxx xxx.
- Xxxxxxxx, xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx xx x xxxxxxxx xxx.
- Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxx.
Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx XxxxxxxxxXxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx
x Xxxxxxx Xxx XxxxxxxxxXxx: Xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx, Xxxxxxxxxxxxx, Xxxxxxx
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, xxxx xxx XxxxXxxxxxxxXxxxxxxx, xxxxxxxxx xxx Xxxxx xxx, xxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxx xxxxx:
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.
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 xxx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx Xxxxx xx xxxxxx xxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx. Xxxx xxx xx Xxxxxxxxxx xxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxx.xxxxxx
Xx Xxxxx xx xxx xxxx xxxxxxxxxx xxx Xxxx xxxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxx xxx Xxxxxx xx xxx xx xxxx. XxX xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx xXxxxxx xxx Xxxxx xxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxx xxxxxx xxxxxxxxx xxx Xxxxx xxx.
Xxxxxxxx:
Xxxx xxxxx XxxxxxxxxXxx xxx xxxxx Xxxxxxxxxxx xxx xx.xxx XXX xxxxxxxx xxx Xxxxxxxxxxxx x.xxx XXX. Xxx Xxx xxxx xx xxxx xx Xxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxx xXxxxxxxxxx xx xxx.
Xxxxxxxx Xxxxxxxxxxxx: x x x xx.xxx XXX x xx Xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xXxxxx xxx Xxxxxxx XxxxxxxxXxxxxxx: x,xx x x xx.xxx XXX x xx xx x xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx |
xxxxxx xxxxxxx.xxxxxxxxxXXX x.xxx XXX x.xxxxxxxxxXXX |
Xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx: x,xx x x xx.xxx XXX x xx xx x xx Xxxxxxxxxxxxxxx xxxxxxx xXxxxx xxx: x.xxx XXX .x. x.xxx XXX |
x.xxxxxxxxxXXX xxxxxxx.xxxxxxxxxXXX x.xxx XXX xxxxxxx.xxxxxxxxxXXX |
Xx Xxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxxxx, xxx xx Xxxxx xx xxxxxxxxxxx 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. xxx x,xx XXX 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.
Xxx xxx xx. Xxxxxxxxxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxx x Xxxxxxxxxxxxxx x x,xx XXX
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Xxxxxx xx xxx xx. Xxxxxxxxxxxxxxxxxxxx: 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 xx,xx XXX xx xxx xx. Xxxxxxxxxxxxxxxxxxxxx
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.
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Zeile 96a ff.: Hinzurechnung der Investitionsabzugsbeträge nach § 7g Abs. 2 EStG
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Zeile 100: Gewinnzuschlag nach § 6c i.V.m. § 6b Abs. 7 und 10 EStG 2006
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Zeile 101: Investitionsabzugsbeträge nach § 7g Abs. 1 EStG
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Zeile 102: Wechsel der Gewinnermittlungsart
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Zeilen 103-108: Beteiligungen an Personengesellschaften, Gewinnkorrekturen
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Zeile 109: Gewinn oder Verlust
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