Ausfüllhilfe zur Anlage N - Seiten 2 bis 4 - Werbungskosten - 2022

In der Anlage N zur Einkommensteuererklärung werden die Einnahmen aus nichtselbstständiger Arbeit abgefragt und Werbungskosten geltend gemacht. Auf den Seiten 2 bis 4 geht es um die Werbungskosten. Diesen Zeilen sollten Sie besondere Sorgfalt widmen, denn hier können Sie so richtig Steuern sparen. Nachfolgend finden Sie eine Anleitung mit wertvollen Steuertipps, die Sie Schritt für Schritt durch die Seiten 2 bis 4 der Anlage N zur Steuererklärung führt. Gestaltungshinweise zur Minderung der Einkommensteuer und weiterführende Informationen runden die Ausfüllhilfe ab.

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- Ausfüllhilfe zur Anlage N - Seite 1 - Arbeitslohn - 2022

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1. Vorab: Wann sich Angaben zu Werbungskosten lohnen

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2. Wege zwischen Wohnung und Arbeitsplatz (Zeilen 31-40)

(1) Fahrten zur ersten Tätigkeitsstätte

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(2) Fahrten zu einem Sammelpunkt

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(3) Weiträumiges Tätigkeitsgebiet

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(4) Regelungen für Menschen mit Behinderungen

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3. Beiträge zu Berufsverbänden (Zeile 41)

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4. Aufwendungen für Arbeitsmittel (Zeilen 42-43)

a) Was Sie allgemein zu Arbeitsmitteln wissen sollten

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b) Computer, Peripheriegeräte und Software

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c) Typische Berufskleidung

Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxx xxxx xxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxx xxx xxxx xxxxxxxxx, xxxx xx xxxx xxxxxxxx"xxxxxxxx" Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx. Xxx xxxxxxx xxxx xx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxx "Xxxxxxxxxxxxxxxx" xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx x xxxxxxxx xxxxxxxxxx x Xxxxxxxxxx xxxxx. Xxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx

Xx xxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx: xxxxxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx Xxxxxx xxx xx.x.xxxx, X X xxxxxx, xxxxxxxxx Xxxxx xxx xxxxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxxx, xxxxxxxxx Xxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxx Xxxxx, xxx xxxx xx xxxxxx Xxxxx xxx xxx xxxxxxxxxxxxx, xxx xxx xxxxxxx Xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xx xxxxxxxxxx Xxxxxxxxx xxxxxx, xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxx xxxxxxxxx xx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxx xxxx xxxx Xxxxxx, xxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx. Xxxxxx xxxxx:

Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxx, xx xx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxx xxxxxx xxxx xxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxx. Xxxx xxxx xxxxx xxxx xxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxx xxx xxxxxxxxx, xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx, x.X. xxx Xxxxxx xxx Xxxxxxx. Xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xxxxxx xxx. xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx xxx. Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx xxx Xxxxxx xxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxx xxxxx xx xxxxx. Xxx Xxxxxxxxxxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx.
Xxxxxxxxxxxx xxxx "xxxxxxxx" Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxx xxxxxxxx xxx xxxxx xxx Xxxxxxxx xxx Xxxxxx xxxxxx xxxx xxx. xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx x.X. xxx Xxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx x.xx., xxxxx.

Xxxxx:xxxxxxXxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx "xxxxxxxx" Xxxxxxxxxxxxxx xxxxx xxxx xxx, xxxx xxx Xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx xxxxx xxx. xxx xxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxx.xxxxxxXxxxxx xxx XXX xx xxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx, xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxx xxxxxxx xxxxxx xxxxxx, xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx, xxxx xxxxx Xxxxxxx xxxxxxxxx.

d) Fachliteratur

Xxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxx xxx xxxx Xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxxxxxxxxxxxx.

e) Beruflich genutzte Möbel und Einrichtungsgegenstände

Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx xx xxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxx xxxxxx xxx xxxx xxxxxxx Xxxxxxxxx xxx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx. Xx Xxxxxxxx xxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx.

f) Weitere Arbeitsmittel

Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxx, xxx Xxx xx xxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxx. Xx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx, xxxxx Xxx xxxxx Xxxxx Xxxxxxxxxxxxx "xxxxxx" xxx xxxxxxxxxxxx xxxx xxxxxx xxxxxxxxx.

Xxx xxxx xxxxxxx xxxxxxxxxxx, xxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx.

Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xx x, xxxx xxx Xxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.
Xxxxxxxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xx x, xxxx xxx Xxxxxx xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.
Xxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxx xxx xx x, xxxx xxx Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

g) Berufliche Verwendung von bisher privat genutzten Gegenständen (Umwidmung)

Xxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxx: Xxxx Xxx xxxxxxxx xxxxx Xxxxxxxxxx, xxx Xxx xxxxxx xxxxxxxxxxx xxx xxxxxx xxxxxx xxxxxxxxx xxxxx, xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxx, xxxxxxx Xxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxxxx xxx. Xxxxxxxxx xxx xxx Xxxxxxx, xxx xxx Xxx Xxxxxxxxxxxx xxx Xxxxx xxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx.

XXXXXXX:
Xxxx xxxxxxx Xxx Xxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx xxxxxxxx:
x XxxxxxxxxxxxxxXxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xXXXx

5. Aufwendungen für ein häusliches Arbeitszimmer (Zeile 44)

Xxxxx: Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xx xxxxxx xxxx xxx Xxxx, xxxx Xxx xxx "xxxxxx" xxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxx Xxxxxxxxxx xxxxxx xxx. xxxxxxx xxxxx. Xx xxxx xxxxxxx Xxxxxxxxxxxx, xxx xxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxx xxx x XXX xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxx xxxx xxx XXX xx Xxxx xxxxxxxxx xxxx. XxxxxxxxxxxXxxxxxxxxx. Xxx XxxxxxxxxxxXxxxxxxxx xxxxxxx Xxx xx xxx Xxxxx xx xxxxxxxxxx.

Xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xxxxxxxxx Xxxxxxx xxxxxxxxx:

xxx xx x.xxx XXX, xxxx xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx. Xxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx.
xx xxxxxxxxxxxx Xxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

xxxxx Xxx Xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xx Xxxxx xxx xxxxxxxxx xx Xxxxxxx xxx, xxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxxxxx:

Xxxx Xxxx Xxxxxxxxxx: Xxxxxxxx Xxx xx xxxx Xxxxx xxx Xxxxx xx Xxxxx, xxxxx xx xxxxxx xx, xx xxx Xxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx: Xxx xxxx xxx Xxxx, xxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxx", xxx xxx Xxxxxx xxxx xxxx xxxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx. Xxxx xxxxx xxx Xxxxx xxx x.xxx XXX xx Xxxxxxxx, xxxx xx xxx xxxx Xxxxxxxxxxxxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xx xxx Xxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx Xxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx
Xxxx Xxxx Xxxxxxxxxx: Xxxxxxxx Xxx xx xxx xxxx Xxxxx xxx Xxxxx xx Xxxxx, xxxxx xx xxxxxx xx, xx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxx xx xxxxxx Xxxx xxxxxxx xxxxxx xxxxxxx: Xxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxx xx.X. xxxx xx xxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxx, xxxx xxx "xxxxxx Xxxxxxxxxxxx" xxxxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxx xxx Xxxxx xxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx Xxxxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxx: Xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx xxx Xxxxxxxxxxxx. Xx xxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxx Xxxx xxx Xxxxxx xxxxxxx xxxx xxxx xxx xxxx xxxxxx Xxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxx xxxxx.

XXXXXXXXX: Xx xxxxx xxxx xxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx xxx XxxxxxxXxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx, xxx xxxxxxx xxx xx xxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxx XXX xxxxxxxx xxxx: "Xxx xxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx, xxxx xx xxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxx xxx Xxxxx xxxxxxxxxxxx xxxxxx xxxx xx. X. XXXxXxxxxx xxx x. Xxxxxx xxxx, XXxXx XX xxxx X. xxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxx, x.X. xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxxx xxx xxxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxx xxxx xxxx xxx Xxxx xxx XxxxxxxXxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx XxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx xxx xxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx x xxx Xxxxxxx xxxxxxx xxx. Xxx Xxxx xxx XxxxxxxXxxxxxxx xxxx xxxxx xxx Xxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxxxxxxxxxxxxxxxxxx." xXXXxXxxxxxxxx xxx x.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx. Xxx XXX xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxx xxx Xxxx xxxx xxxxxxxx, xxxx xxxxxxx Xxxxxxxxx xxxxxxx xxxxxx xxxxx xxxx xxxxxxx Xxxxxxxxx xxxx xxxx xxx Xxxx xxxx. xxxxxxxxx: Xxx x xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx x xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxx xxxxxx xxxx, xxx xxxx x xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxx x xxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxx.

Xxxxxxxx:
Xxxxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xx Xxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxx xxxxx xx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxx xxxx xxx Xxxxxxxx x.x.xxxx xxx xx.x.xxxx xxx xxxx xxxx xxxxxx xxx xx.xx.xxxx xxx xx.xx.xxxx xxxxx xxxxxxxx xxxxxxx. Xxxx Xxxxxxxx xxxxxx xx xxxxxx Xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx Xxxxxx xxx xxx XXX xxx Xxxxx xxxxxxxxx. Xx xxx xxxxxxx Xxxxxxx xxxxxx xx xxx Xxxxxxx x xxx xxxxxxx x xxxxxxxxxxxxxxx xxx. Xxxx xxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx. Xxxxxxx: Xxxx Xxxxxxxx xxxx xxxx xxx Xxxx xxx x.x.xxxx xxx xx.x.xxxx xxx xxx xx.xx.xxxx xxx xx.xx.xxxx xxxxx Xxxxxx xxx xxxxxxxxx x.xxx XXX xx Xxxxxx x xxx XXXx xxx Xxxxxxxxxxxxxx xxxxxxxx.

Xxxxx xxxxxxxx Xxx xxx xxxxxxxx Xxxxxxxxx xx xxx Xxxxx xx xxx Xxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxx: Xxx xxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxx

Interessante Berechnung für Lehrer

Xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxx Xxxxxx, xxxx xxxx Xxxxxx, xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xx Xxxxxxxxxxxxxxxxxx, Xxxxxxxx xx Xxxxxxxxxxxxxxxxx, Xxxxxxxx xx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx x xxx Xxxxx xxx Xxxxxxxxxxxxx xxx xxxx. Xxxx xxxxx Xxxxxx xxx xx xxx xxxxxxxxxxx Xxxxxx xxxx Xxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxxx xxx xxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xx xxxxx xxxxx xx xxx Xxxxxx xxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxx xxx xxxx xxxx xxxx xxxxx Xxxx xxx Xxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxx xx xxxxxx xxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xx xxxxxxxxxx

Xxxxxxxx Xxx xxxxxx xxxxxxxxx xxx Xxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxx: Xxx xxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxx

Arbeitgeberbescheinigung über Anzahl der Heimarbeitstage nicht erforderlich

Xxx xx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxx xxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxx xxx xx Xxxxxxx xxxx xxx Xxxxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx" xxxx. Xxxx xx xxxxxx Xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxx.

Xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxx xxx "Xxxxxxxxxxxxxxxx" Xxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx: "Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxx. xxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxx, xxxx xxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx. Xx xxxxxx Xxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxx XxxxxxxxxxxxxxXxxxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, x.X. xxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxx, xxxxxxxxx, xxx xx Xxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx."

Weitere Fälle

Xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxx xxxx xx xxxxxxxxx Xxxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx 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.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxx xxxx xxx "xxxxxxxxxxx Xxxxxxxxxxxxx"x
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.
Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxx xxx "xxxxxxxxxxx Xxxxxxxxxxxxx"x
Xx xxxxxxx xxxx xx xxx "Xxxxx xxx Xxxxxxxxxxxx": Xxxx xxx xxx Xxxx, xxxx Xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxx, xxx xxxxxx xx Xxxxx xxx Xxxxxxx xxxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx.
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.

Xxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxx, xxxxx xx xxx xxxxxx xx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx

Xxxxxxxxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx, xxxx Xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xxxx xxx Xxxxx, xxxxxx Xxxxxxxxxxxx Xxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

XXXXXXX:
Xxxx xxxxxxx Xxx Xxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx xxxxxxxx:
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x XxxxxxxxxxxxxxXxxxxxxxxxx Xxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxx xXXXx

Xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx, xxxxxxx Xxx xxxxxxxx xxxxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxx. Xxx xxx xxxx xxx Xxxxxxxxx, xxxx Xxx xxxxx Xxxx xxx Xxxx xxxxx, xx xxx Xxxxxx xx Xxxxxxxxx xxxxxxxxxxxxxxxx.

Unangekündigte Wohnungsbesichtigung durch das Finanzamt unzulässig?

Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxx xxxxxxxxx xx xxxxxxxxx. Xxxx xxxxxx x xxxxxxxxx xxxxxxxxxxxx x Xxxxxxxxxx xxx xxx xx xxxxxxxx Xxxxxxxxxxxxx. Xxxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx, xxx Xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx, xx Xxx xxxxxxxxxxxxxx xx xxxxxx, xxxxx Xxxxx xx xxx xxx Xxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxx xx xxxxxxx. Xxxx xxxx Xxx xxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxx Xxxxxxx xx Xxxxx Xxxxxxx xx xxxxxxxxx. Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxx xxx xxx Xxxxxx xxx "xxxxxxxxxxxxxx."

Xxxxx xxxxxxxxx xxxxxxxx Xxxx xxxxxxx xxxx Xxxxxxxxxxxxxx, xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxxxxxx xxxxx xxxxx xxx "xxxxxxxxx" Xxxxxxxxxxxxx xxx xxx Xxxxx, xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxx xxxx xxx xxxxxxx xxxxxxx, xx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxx. Xx xxxxxxxxxxx xxxxxxxxxx, xxxx xx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx. Xxx Xxxxxx xxxxxx xxx Xxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxx xx xxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx xxxxx xxx xxx xxxxxxxx, xxx xxx Xxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxx xxxxx xxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx xxxxx xxx xxxxxxxxxx xxx, xxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxx.

Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxx xxxxxxx Xxxxx xxx. Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx. Xxxx xxxxx Xxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxx xxxxxxxxx. Xx Xxxxxxxx xxx xxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxx, xx xxxxx xxxxx xxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx.

XXXXXXX xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx. Xxx xxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xx.X. Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx.

Wenn der Nutzende nicht alleiniger Eigentümer oder Mieter ist

Xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxx xxxxx xxxxx xxxxxx xxxxxxxx, xxx xxx Xxxxxxx, xx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxxxxxxxx xxx. Xxx xxxxxx: Xxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx xxx xxx xxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxx, xx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx x xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxx xxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx. Xxxx xx xxxxxx Xxxx xxxxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxx, xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxxxxxxxx xxxxxxx xxxx xxx xxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxx.

Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xXXXx xxxx xxx xxxxx xxxxxxxxxxx: Xxxxx xxx Xxxxxxx xxxx Xxxxxxx, xxx xxx xxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxx, xx xxxxxxxxxxx Xxxxxxx, xxxx xxx xxx XxX xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx xxx Xxxx xxx Xxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxx xXxxxxx xxx x.xx.xxxx, XX X xxxxxx. Xx xx xxxxxxxxx xx xxxxx:

Xxx xx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx XxX, Xxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx: xxx Xxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xx xx.
Xxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xx xxx x xxxxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx.

Xx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxxxxxxx, xxxxx xx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xXXxXx xxxx XX X. xxxx. Xxxxxxxxxx xxxxxxx xxxx xxxxxx xxxxxxxxxx, xxxx xx xx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxxx xxx xxx. xxx xxxxxxx Xxxxx xxx xxxxxxxxx xxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

6. Homeoffice-Pauschale (Zeile 45)

Xxxxx xxx XxxxxxxXxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxxxxx 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.

Xxxxxxxxxxxx, xxx xxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxx xxx x XXX xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxx xxxx xxx XXX xx Xxxx xxxxxxxxx xxx x Xxx. x Xxxx x Xx. xx Xxxx x XXxXx. Xxxxxx Xxx xxxxx xx Xxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxx xxx, xx xxxxx Xxx Xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxx.

XXXXXXX: Xxx xxxx "xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx" xxxx x xxxxxx xxx xxxxxx Xxxxxxxxxxxxxx x xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx x.xxx XXXxxxxxxxxxxxxxxxx. Xxx xxxxxx, xxxx Xxxxxxxxxxxxxxx xxxx xx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx x.xxx XXX xxxxxxxx.

Xxx xxxx xxx Xxxxxxxxxx:

Xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxx, xxxxxx xxx Xxxxxxxxxx x.X. xxxx xx xxx Xxxxxx xxxx xx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxx xxx Xxxxxxxxxxxxxx xxxx xxxx xXxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx.
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. Xxxxxxxx xxx xxx Xxxxxxxxxx xx Xxxxx xx xxxxxxxxxxxx.
Xxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxx xxxxxxxxxxx xx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx x XXX xxxxx xxxxxxxxx xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxx.
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Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx x.xxx XXX xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxx xxxx xxx Xxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxx x.xxx XXX xxxxxx xxxx xxxxx Xxxxxxx xxxxxxx, xxxxx xx Xxxxxxxxx xxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxx xxxx xxxxxxx xxxxxxxxx xxxx. Xxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxx xxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xx.xxx XXXx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx XXXx xxxxxxx. Xx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx, xxxx xxx xxxx Xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xx Xxxxxxxxxx xxxxxxxx. Xxxx xxx xxxxxxx xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxxx xxxx xxxxx xxx Xxxx xxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx, xx xxxxxxxx xxxx xx xxxxxx Xxxxx xxx Xxxxx, xx xxx xxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx. Xx xxxx xxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxx, xxx xxx xxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxx Xxxxxx xxx XxxxxxxxxxxXxxx, xxx xxxx xxx XxxxxxxxxxxXxxxxxxxx xxx x XXX xxx Xxx xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xx xxxxxxxxx xxxx Xxxx Xx. Xxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xx Xxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx.

XXXXXXXXX: Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx XxxxxxxxxXxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

Pauschale gilt auch für Arbeit am Wochenende

Xxxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxx xx Xxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxx xxxxx xx Xxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xxxx xxx xxx xxxx xxx Xxxxxxxx xx Xxxxxxx, Xxxxxxx xxxx xxxxx Xxxxxxxx xx xxxxxxxxxx Xxxxxxx: Xxx XxxxxxxxxxxXxxxxxxxx xxxx xxxxxx xxxx xxxxxxxx, xxxx Xxx xxx Xxxxxxxx xx xxxxx Xxxxxxx xxxxxxxxx xxx xxxx xxxx Xxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxxxxx xxxxx xx xxx xxxxxx xx, xxxx Xxx xxxxxxx xxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxx Xxx xxxxxxxx xxxxx Xxxxxxxxxxxx xXxxxxxx, Xxxxxxxx, Xxxxxx xxx.xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxx xxxxxx xxxxx Xxxxxx xxxxxxxxxxx xxxxxxx xxxx x xxx xxxxxxxx x xxx xxxx xxxx Xxxxxxx xxxxxxxxxx. Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx x xxx xxx xx xxxx xxx, xx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxx xx xxxxx.

Xx Xxxxxx xxxxxx xx xxxxxxxxx:xxxxxx"Xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxxx xxx xxxxx Xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx x xxx x xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx, xx xxx xx xxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxx xxx x Xxxx xxxxxxxx, xxxxxxxxxx xxx Xxxx xx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx ..."xxxxxxXxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxx.

Kosten für Monatskarte des ÖPNV dennoch abziehen

Xxx XxxxxxxxxxxXxxxxxxxx xxxx xxx xxxx Xxxx xxxxxxxxx xxxxxx, xx xxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxx xxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxx xxxxxxxx. Xxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxx xxx. Xxxx xxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xx x xxxxxxxxxxxxx x xxxx xxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxx Xxxx xx xxx Xxxxxx xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxxxxx xxxxxxx, xxxx xx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxx xxxxxx Xxxxxxx: Xxxx, xxx xxxx xx xxxxx xXxxxxxxxxxxxxxxxx Xxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, X xxxxxxxxx Xxxxxxxxx.xx, xxxxxxxxxx XXXxXxxxxxxxx xxx x.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

Abzug trotz doppelter Haushaltsführung

Xxx Xxxxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxx xxxxxx xxxxxxxxxxxx, xxx XxxxxxxxxxxXxxxxxxxx xxxx xxxx xxx Xxxx xx xxxxxxxxx, xx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxx xxxxxxxxxx xxxxxxx, xxxx xxx xx xxxxxxxxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xx xxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx. Xxxxxxxx xxxxxxx xxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx. Xxxx xxx xxxx xxxx xxxx xxxx.

Xxx XxxxxxxxxxxXxxxxxxxx xxxx xx xxxxxxxx xxxx xxxx xxx Xxxx xxxxxxx xxxxxxx xxxxxx, xx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxx. Xx xxxx xxxx xxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx.

Xxx xx xxxxx Xxxxx xxxx xxxx xxxxx Xxxxxxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxx xxxx xxxx xxxxx xxxxxxxx xXxxxxx: Xxxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxx, XxxxxxxxxxxxxxxxXxxx xxxxxxxx.

Verschiedene Tätigkeiten

Xxxxx Xxx xx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx, xxx xxx XxxxxxxxxxxXxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxx Xxxx xxx xxxxx Xxxxxxxxxx xx Xxxxx xx xxxxxxxxxxx. Xxxxxx xxx XxxxxxxxxxxXxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxxxx Xxx xxxxxx Xxxxxx xxxxx xx Xxxxx xx xxx.

XXXXXXX: Xx xxxx xxxxx xxxx xxx Xxxxxx xxxx xx xxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxx Xxx xxx xxxxxx xxxxxxxxxxx xxxx xxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

7. Aufwendungen für Fortbildung (Zeile 46)

Xxx Xxxxxxxxxxx xxxx xx xxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxx xxx xxx xxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxx xxxx xx Xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxxxxx, xxxxx xxx Xxxxxxx

Xxxxxxxxxx xxx Xxxxxxxxxxx: Xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, x.X. Xxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, x.X. xxx Xxxxxx xxxxx Xxxxxx, Xxxxxxx, XXXxXxxxxxxx.

Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, x.X. xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxx. Xx xxxxxx Xxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x XXxXx. Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxx xxxxxxx: Xx xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx, xxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xXxxxxxxxx xxx xx.xx,xxxx, x XxX xxxxx, x XxX xxxxx, x XxX xxxxx, x XxX xxxxx, x XxX xxxxx, x XxX xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xx xxxxxxxx xxx xxxx xxxxxxxxxxxxxx xxx, xxxx xxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxx, xxx xxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxx xxxx xxxxx xxx Xxxx, xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxx xxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

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Xxxx xxxxxxx Xxx Xxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx xxxxxxxx:
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XXXXXXXXX: Xxxxx Xxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxx, xxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xxxxx xxxxxxx Xxxx xxxxxxx xxx, xxxx xx Xxxxxxxxxx xxxxxx xxxxx. Xxxx xxxxx xxxxx xxxxxxxxx xxx xxxxx xxxxx xxxxxxxxx Xxxx, xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxxxxxxx xx xxxxx Xxxx xx Xxxxxxxxxx xxxx xx Xxxxxxxxxxxx. Xxx xxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx x XXX xxx Xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxx xxxx xxx XXX xx Xxxx xxxxxxxxx xxx x Xxx. x Xxxx x Xx. xx Xxxx x XXxXx. Xxxxxxx xxxxx xxxxxxx xxxxxxx xxx, xxxx xxx xxxx XxxxxxxxxxxXxxxxxxxx xxxx xxxxxxxxxx xxxxxxx, xxx xxxx xx Xxxxxxx, xxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxx xxxx xx xxxxxxxxxx XX xxxxxx xxx xx Xxxxxxxxxxx xxxx xx XxxxxxxxxXxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx xx, xx xxx xxxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xx xxx xx xxxxx XxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxx. Xx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xx xxx xxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx. Xxxx xxxxxx xxxx xxxxxx xxx xxx XXXxXxxxxxxxx xxx x.x.xxxx, xxxxxx xxx Xxxxxxxx xxx xx x Xxxxxx x Xxxx x Xx. xx XXxX xxxx xx Xxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxx.

Xx xxxx xxx xxxx XxxxxxxxxxxXxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx, xxxxx xxxxxxxxxx xxx xxxxx xxxxxxx Xxxxx. Xxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxx xxx xxx, xxxx xxxx Xxxxxx xxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx, xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxx xxx xxxx xxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxx:

Xxx Xxxxxxxxxxxxxx xxx x XXX xxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx, xx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. xxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxx: Xxx xxxx xxx Xxxx, xx xxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx, xxxx xx xxx Xxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxx xx xxxxx Xxx xxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx x XXX xxxxx xxxxxxxxx xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxx. Xxxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx.
Xxx Xxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxx xxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xx.xxx XXXx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx XXXx xxxxxxx. Xxx xx xxxxx XX xxxx, xxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx, xxxx "xxxxx" Xxxxxxxxx xxxx xxxxxxx xxxxxxxx.
Xx xxxxxx xxxx xxxxx Xxxxx, xx xxxxxxxxxxxx xxx xxxxxx Xxx xxxxxxx xxxx xxxx xxx xxxxxx Xxxxxxx.

XXXXXXXXX:xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxx XxxxxxxxxxxXxxxxxxxx xxxxxxx xxxxxx, xxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx xxx xx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xxxxx Xxxxxxxx xxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxx, xxxx xxx xxxxxxx Xxxxxxxx xxx xxx xxxxxx xx xxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx Xxxxxxxx xxx xxxx xxx Xxxxxx xxxxxxx xx xxxxxxxx xxx xxx Xxx xxxxx "Xxxxxxxxxxxx" xxxxxxxx.

8. Andere Kosten für Fahrten zur Arbeit (Zeile 47)

Xxxxx Xxx xxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxx, xxxx xx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxx. Xxxx xxx Xxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxx xx xxx Xxxxxxxxxx xxx xxxxxxxxxx. Xxxxxx xxxx xxxxxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.xxxxxx

9. Bewerbungskosten und Stellensuche (Zeilen 48-49)

Xxxx Xxxxxxxxxxxx, xxx Xxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxx xxxxxx xxx xxx xxx. xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx. Xx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxx, xxxxxx xxxxx Xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx, Xxxxxxxxxxxx.

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Xxxx xxxxxxx Xxx Xxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx xxxxxxxx:
x Xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxXXXx

10. Kontoführungsgebühren (Zeilen 48-49)

Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xx Xxxxx xxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xx xxxxxxxx, xxxxxxx Xxx xxxx Xxxx xxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xx XXX xx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxx Xxxxxx xxx xx XXX xxx xxx Xxxxxxxxxxxx. Xxx xxxxxxx xxx Xxxxxx xxxx xxxx xxxx xxxxxxxx, xxxx Xxx xxxx xx Xxxxxxxx xxx Xxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxx.

11. Telekommunikationskosten (Zeilen 48-49)

Xxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxx, Xxxx xxxxxxxxxx, XxXxxxx xxxxxx xxxx xx Xxxxxxxx xxxxx, xxxx xxx Xxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx xxxxxxxxx xxxxxxxxxx xxxx.xxxxxx

Xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxx Xxx xxxx Xxxxxxxxxxxxxx:

Xxxx Xxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxx xxx Xxxxx "xxxxxxxxxxxxxxxxx" xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.
Xxx xxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxx xx Xxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xx xxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxx xxx xxxxxxxx Xxxxxx xxx Xxxxxx xxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

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Xxxx xxxxxxx Xxx Xxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx xxxxxxxx:
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Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxx Xxxxxxxxxxxxxx xxx x XXX xxx Xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxx xxxx xxx XXX xx Xxxx xxxxxxxxx xxx x Xxx. x Xxxx x Xx. xx Xxxx x XXxXx. Xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xx xxx XXX xxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxxx xx Xxxxxxxxxx xxxxxxxxx Xxxxxxx: Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx Xxxxx, xxxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxx xx xxxxxxxxx. Xxxxxxxxxxx xxxxxxx xxxx xx x Xx. xx XXxX xxx Xxxx xxxxxx, xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxx Xxxxx xxx "Xxxxxxxx" xxx XxxxxxxxxxxXxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxx xxxxxxx xxx xxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxx, xxx xxxx xxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxx:

Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx.X. Xxxxxxx, Xxxxxxxxx, Xxxxxxxx xxx.x xxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxxxxx xxxxx xxxxxxxxxx xxxxxxx xxxxxx xXXX Xxxxxxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxxXx xxxx.
Xxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxx Xxxxxxxxx xxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
Xxxx Xxxxxxxx xxxx xx xxxxxxxxxxxxx Xxxxxx: Xxxx xxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxxxx, xx xxxxxx xxxxx xxxx xx x Xx. xx Xxxx x XXxX xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx xxx xxx "xxxxxxxxxxx Xxxxxxxxxxxxx" xxx Xxxx, xxxx xxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxxx.

XXXXXXXXX: Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxxxxxx, xxxx xxxxxx xxxxx xxxxxx xxx xx XXX xx Xxxxx xxx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx, xxxx xx xxxxx Xxxxxxxxxxxxxx xxx xxx xxxx xxx xxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxx xxxxxxxxx xX xx.x Xxx. x XXxXx. Xxxx Xxxxxxxx: Xxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx, xxxxx xxxxx xxxxxx xx xxxxxxx. Xxxxxx xxxxxxxxxxxx: Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxx xxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxx xxxxxxxxxxxxx. Xx xxxxxxxx xxxxx xxxxxxxxx Xxxx x xx X x.xx Xxx. x XXxX xxxxxx: "Xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxxxxx xx Xxxx xxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx."

12. Unfallkosten (Zeilen 48-49)

Xxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxx xxx Xxxxxx xxxx xxxx xxx Xxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxx xxxxx xxxxxxx "Xxxxxxx" xxxxxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxx xxxxxxxx xxxxxxxx Xxxxxx, xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxx xxxxxxx xxxxx Xxxxxxxxx.

Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xx xxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx "xxx Xxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx", xxxx xx xxxxx Xxxxx xxx. Xxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxxxxxxXxxxxxxxxxx, XXxXx xxxx XX X. xxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxx xxx xxxxx Xxxxx xxx Xxxxxx xxxxxxxx xxx. Xxxxxxxxxxxx xxxxxx xx xx xxx XxxxxxxxxxxXxxxxxxxxxx, xxxxxxx xxxxxx xx XXxX X x.xx xxx xxxxxxxxx XXxXx, xxxx xxx xxx: "Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx ... ".

XXXXXXXXX: XXXXXXX xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx XXXxXxxxxxx xx xxxxx xxxxx Xxxxxx xxxxxxxxxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxx, xxx xxx xxxxx Xxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xx x Xxx. x Xxxx x XXxX xxxxxxxxxxxx xxxx. Xxxxx xxx xxx x.x. xxxxxxxx XXXxXxxxxx xxxxxxxxx! Xxxxxxx xxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X x xX xxxxxxxxxxxxx :xxx, Xx. xxx.

Xx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxXxxxxxxxx xxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxx. Xxxxxx xxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx, xxx xxxxxx Xxxxx xxx xxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx, x.X. Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxx xXxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxx. Xxxx xxx Xxxxx xxx xx xxxxxxxxxxxxxx xxxx Xxxxxxxxx, xx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxx, xxx Xxxxxxxxx xxxxx Xxxxxxx xxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxx xXxXx xxx xxxxxxxxxx xx xxxx xxxxx XxX xxx xx xxx xx xxx xxx Xxxxxxxxxxx "X" xxxx "xX" xxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxx xxx. xxx xxx xxxxxxxxxxxxxx XxxXxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.

Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx,

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xxxx xxxx xxx Xxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx,
xxxx xxxx xxx Xxxxxx xxxxxxxx xxx xxx Xxxxx xxx Xxxxxxx, xx xxxx xxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

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Xxxx xxxxxxx Xxx Xxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx xxxxxxxx:
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13. Umzugskosten (Zeilen 48-49)

Xxx xxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx.

Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

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Xxxx xxxxxxx Xxx Xxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx xxxxxxxx:
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14. Steuerberatungskosten (Zeilen 48-49)

Xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xx xxxxx xxxxxxxxxxxxxx xxx xx xxxxx xxxxx xxxxxxxxxxxxxx Xxxx.

Xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxx xxx Xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxx.

Xxxx xxx xxxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx xxxxx xxxx Xxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxx, xxxx xxxxx xxx xxxxxxxxxx xxxx Xxxx xxxxxxxx xxxxxxxxxxxxxx

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Xxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxx:

Xxx xx xxxxx Xxxxxx xxx xxx XXX xxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxx Xxxx xxxxxxxxx Xxxxxxxxx, x.x. Xxx xxxxxxx xxx Xxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx.
Xxxxxxxx xxx Xxxxxx xxx XXX xxx xxx XXX, xxxxxxx Xxx xxxxx xxx XXX xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx Xxxx xxxxxx xxxxxx xxx.
Xxxxxx xxx Xxxxxx xxxxx xxx XXX, xxxxxxx Xxx xxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxx Xxxxxxx xxxxxx xxxxxx xxxxxxxxxxxxxxxxx

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

15. Bewirtungs- und Geschenkkosten (Zeilen 48-49)

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, x.X. Xxxxxx, Xxxxxxxxxxx, Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx "xxxx xxxxxxxxxxx" Xxxxxxx xxxxx xxx xxxxxxxxx xxxxxxx Xxxxxx xxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xx Xxxxxxxx, xxxx Xxx Xxxxxxxxxxx xxxxxxxx

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Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxxxx xxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xxxx Xxxxxxxxx.

Xxxxxxxxxxxx xxxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxxx Xxxxxx xxxxxx xxx xxxxxxxxxxxxx. Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx.

Xxxxxxxxxx xxxx xxx Xxxxxxx xxx, xxxx Xxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xxxx Xxxxxxxxx.

16. Winterbeschäftigungs-Umlage im Baugewerbe (Zeilen 48-49)

Xxxxxxxxxxxx xx Xxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx XxxxxxxXxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx XxxxxxxxxXxxxxxxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxx xxxx. XxxxxxxxxxxxxxxxxxxxxxXxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxxxxxxxxXxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxx xxxx xxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx. Xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxXxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx.

17. Versicherungsbeiträge (Zeilen 48-49)

Xxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx. x.xxx XXX xxxxxxxx xxx, xxxxxx xxxxxx Xxxxxx xxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxx xx xxxx xxxx Xxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxx. Xx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx.

(1) Unfallversicherung

Xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxx xxxxxx xxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxx xx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xx x xxx Xxxxxxxxxxxxxx xxx xx xx x xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxx Xxx Xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx. Xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxx Xxxxxxx xxx xxxx xxxxx xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. x.xx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx.

(2) Haftpflichtversicherung

Xx xxxxxx Xxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxx, xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxx xx xxxxxx. Xxxx xxxxx xx Xxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxx, xxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx x xxxx xxx Xxxxxxx, Xxxxx xxxx XxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx x xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx. Xx xxxxxx Xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx, xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx Xxxxxx Xxx Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx "Xxxxxxxx xxxxxxxx, xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxx xx xxxxx xxxxxxxxx xxxxxxxxxxxx xxx xx xxxxx xxxxxxxx Xxxxxx xxxx xxxxxxxx xxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

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Xxxxxxxxx xx xxxxx xxxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx "xxxxxx Xxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxxxx, xxxxxxxx, Xxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxxx x.xx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx.

(3) Rechtsschutzversicherung

Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxx xxxxxxx Xxxxxxx, xxxxxxx xxxx xxxxxxxxxx Xxxxxxx xx, xx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxxx.

XXXXXXXXX: Xxx xxxxxxx xxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xx xxxxxxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxx Xxx Xxxxx Xxxxxxxxxxx, Xxxxx xxxxx Xxxxxxxxxxxxx xxxxx Xxxx xxxxxxxxxxx xxxxxxxx xx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx.

18. Weitere Werbungskosten (Zeilen 48-49)

Xxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xx xxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxxx xxx xx Xxxxxxxx xxxxxxxxxxxx xxxx Xxxxxx xxxxx xxxxxxxxxx, xxxxxx Xxx Xxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxx.

Xxxxxx xxx xxx Xxxxxxxxx xxxx xx xxxxxxx, xxxx Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxx xxxxxx Xxxxxx xxxxxxxx xxx. Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx, xxx xxxxxxxx, xx xxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxx xx Xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxxx xxxxxx.

19. Reisekosten bei Auswärtstätigkeiten (Zeilen 61-72)

Xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx, xxxx Xxx

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Xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxx xxx., xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx, xxxxxxx xxxxx xxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxxxx xx x xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx: x,xx XXXx xxx xx x xxxx xxx Xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx: xx xx,xx XXXx. Xxxxx Xxx xxxx xxx Xxxxxxxx xxx Xxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxx, xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxx.

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20. Werbungskosten in Sonderfällen (Zeilen 73-78)

Xx xxx Xxxxxx xx xxx xx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxx

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Xxxxxxxx Xxx xxxxxx xxxxxxxx Xxxxxxxxx:

21. Mehraufwendungen für doppelte Haushaltsführung (Zeile 91-117)

Xxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx, xxx xxxx xxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx. Xxxxx Xxxx xxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxx Xxx xxx xxx Xxxxxxxxx xxxxxxxxx.

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AKTUELL: Auch umgekehrte Familienheimfahrten können absetzbar sein

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AKTUELL: Wann liegt ein eigener Hausstand am Lebensmittelpunkt vor (Zeile 96)?

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AKTUELL: Kostenbeteiligung bei Familienwohnung im Ausland

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AKTUELL: Vorsicht Falle bei Energetischer Sanierung

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AKTUELL: Homeoffice-Pauschale auch bei doppelter Haushaltsführung

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22. Antrag auf Festsetzung der Arbeitnehmer-Sparzulage

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