Ausfüllhilfe zur Anlage SO - Sonstige Einkünfte - 2022

In der Anlage SO zur Einkommensteuererklärung werden steuerliche Angaben abgefragt zu Unterhaltsleistungen vom Ex-Ehegatten, anderen wiederkehrenden Bezügen, Einkünften aus gelegentlichen Leistungen, Abgeordnetenbezügen sowie zu privaten Veräußerungsgeschäften. Hierzu gehören Veräußerungen von Immobilien innerhalb von zehn Jahren und von anderen privaten Wirtschaftsgütern innerhalb von zwölf Monaten, früher auch als Spekulationsgeschäfte bezeichnet. Nachfolgend finden Sie eine Anleitung mit wertvollen Steuertipps, die Sie Schritt für Schritt durch die Anlage SO zur Steuererklärung führt. Gestaltungshinweise zur Minderung der Einkommensteuer und weiterführende Informationen runden die Ausfüllhilfe ab.

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1. Wiederkehrende Bezüge (Zeilen 4 und 7)

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2. Ausgleichsleistungen zur Vermeidung des Versorgungsausgleichs (Zeilen 5 und 7)

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3. Unterhaltsleistungen vom Ex-Ehegatten (Zeilen 6 und 7)

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4. Andere wiederkehrende Bezüge / Unterhaltsleistungen / Teileinkünfteverfahren (Zeilen 8-9)

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5. Einkünfte aus Leistungen (Zeilen 10-15)

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AKTUELL: Steuermodell Kennzeichenwerbung verworfen

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AKTUELL: Verlustrücktrag (Zeile 15)

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6. Abgeordnetenbezüge (Zeilen 16-24)

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7. Steuerstundungsmodelle (Zeile 25)

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8. Private Veräußerungsgeschäfte: Wer Angaben machen muss (Zeilen 31-52)

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9. Grundstücke und grundstücksgleiche Rechte (Zeilen 31-41)

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AKTUELL: Häusliches Arbeitszimmer: Anteiliger Gewinn bei Verkauf des Eigenheims steuerfrei

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AKTUELL: Teil-Steuerpflicht bei tageweiser Raumvermietung

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AKTUELL: Steuerfreier Verkauf von Gartenhaus in Kleingartenanlage

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AKTUELL: Vorsicht bei Verkauf einer Studentenwohnung

Xxxxxxx xxxx xxxx Xxxxxxxxx xxxxx Xxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxx xxxx Xxxxxxx. Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxx xx Xxxxxx xxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx, xx xxxx xxx Xxxxxxx xxx Xxxxxxxxx xx Xxxxxxx xxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxx xx Xxxxxxx xxx xx xxxx xxxx xxxxx Xxxxxxxxxxx, xx xxx xxxxx xx xxxxxxx Xxxxxxxxxx xxxxxxx xxx:xxxxxx

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AKTUELL: Hausverkauf nach Trennung oder Scheidung

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10. Andere Wirtschaftsgüter (Zeilen 42-49)

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AKTUELL: Veräußerung eines auf einem Campingplatz aufgestellten Mobilheims

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Hinweise zu weiteren aktuellen Entscheidungen und Verwaltungsanweisungen

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxx xxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxx xxx XXXX Xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx. Xx xxx xxxxxxxxxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxx x.x. Xxxxxxxxxxxxxxx xxx xxx. "xxxxxxx Xxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx Xx. x, xx Xxx. x Xxxx x Xx. x XXxXx.

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Xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx, xxxx xxxx xxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxx xx xxxx xx xxxxxxxxxx xxx, xxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xxx xxxxxx. Xxxxxx xxxx xxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxx Xx. Xxx xxx Xxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx, xxxxx Xxxxxxxxxxxxx xxxxx XXxX xxxxxxxxx xxx. Xxxx xxxxxx xxxx xxx xxx Xxxxxxxx xxx xx xx Xxx. x Xxxx x Xx. x XXxX.

Xxxxxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxx xxxx Xxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxxx xxx xxx xxxxxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx. Xxx xxx xxxx xxx: Xxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxx, xxxx xx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx, xxxxxxx xx xxxxx Xxxxxx xxxxx xxxxxxxxxxxx. Xxxx xxx Xxxxxxx xxx Xxxxxxx xxx Xx. xxxx xxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxx xx xxx Xxxxx xxx Xxxxx. XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx. Xxx XXXxXxxxxxxxx xxxxxxxxx xxxxxxxxxxxx XxxxxxxXxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxx Xxx xxx Xxxxxxx xxxx xxx Xxxxxxx xxxx Xxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxx Xxxxxx xxxxxxxx. Xxxxxxx xxxxxxxxxxxx xxxx xxx XXXxXxxxxxxxx xxx Xxxxxxx, Xxxxxxx, Xxxx Xxxxx, Xxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx Xxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxx xxx Xxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxx, xxx xxxx Xxxxxxx xxx xxxxxxxxx XXXxXxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxx xxx xxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxx:

Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxx. Xxx xxxxxxxx xxxx Xxxxxxxxx, xxx xxxx xx Xxxxxxxxxxxxxxx xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx. xx Xxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxxxxxx. Xxx Xxxxxx xxxxxx xxxxx xxxxxxxxxx, xxxx xx xxxxxxxxx xxx Xxxxxxxxxx xxx xxx XXX xxxxxx.
Xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx. xxxx xxxxx Xxxx xxxxxxxxxx. Xxx Xxxxx xxxxxxxxxxx xxxx xxxx xxxx xxxxx xxx xxxx Xxxxx, xxxx xxxx Xxxxxxxx xxxxx xxxx Xxxxxxx xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxxxx xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxx.
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11. Anteile an Einkünften (Zeilen 50-51)

Xxxx xxxxxx Xxx Xxxx xxxxxxxxx Xxxxxxxxxx xxx, xxxx Xxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxxx xxxxx XxX, xxxxxxxxx xxxx xxx xxx Xxxxxx xx Xxxxxx xxxx Xxxxxxx xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxx.

12. Verrechnung von Spekulationsverlusten (Zeile 52)

Xxxxxxxx Xxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx, xxxxxxx Xxx xxxxxx Xxxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx "Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxx, xxxx xxxxxx Xxxxxx xxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xx xxxxxx Xxxx xxxxxxxxxx xxxxxx. Xxxxxxxx xxxx xxx Xxxxxxx xx xxx Xxxxxxx xxxxxxxxxxxxxxx. Xxxxx xx Xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxx xxxxx, xxx xxx xxx Xxxxxxx xxx xxxx xxxxxxxxxx xxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx

13. AKTUELL: Energiepreispauschale

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