Ausfüllhilfe zur Anlage N - Seiten 2 bis 4 - Werbungskosten - 2023

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. Bitte beachten Sie, dass es ab 2023 erstmalig eine gesonderte Anlage N zur Geltendmachung der Kosten einer doppelten Haushaltsführung gibt. Die Anlage N hat also "Nachwuchs" bekommen,

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1. Vorab: Wann sich Angaben zu Werbungskosten lohnen

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2. Wege zwischen Wohnung und Arbeitsplatz (Zeilen 30-53)

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(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) Entfernung

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(5) Regelungen für Menschen mit Behinderungen

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XxxxxxxxXxxxxxXxxxxxxxx XxxxxXxxxxx xxxxxxxxxxxxxxxx Xxx xxxxxxxxxx Xxxxxxxxx, xxx xxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxx xxxxxxx xxxx. Xxxx xxx Xxxxxxx xxxxx xxxx, xxxx xxx xxxxx xxxxxxxx, xxxxxxx xxx Xxxxx xxxx Xxxx. Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxx xxx xxxx xxx! Xxx xxxxx xxx xxxxx xxx xxxxxxx, xxx xxxx xx Xxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxx.

3. Arbeitgeberleistungen / Fahrtkostenzuschüsse

Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxx Xxx xx Xxxxx xx xx. Xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxxxx xxxxxxx Xxx xxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx, xx xxx Xxxxxxxxx xxx Xxxxx xxXxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx.

Xxxxxxxx:

Xxxx xxx x.x.xxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx. Xxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx.
Xxxxxxxxx xxxx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxx xxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxxx, xxxxxxx xxxxxxxx x xxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x Xx. x XXxXx x xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x Xx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx"x. Xx Xxxxxxxxxx xxxxx xxxx xx xxxxxxx, xx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx.

Xxx xxx Xxxxxxx xxxx Xxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxx xxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xx xxx. Xxxx xxxxxx xxxxx xXxxxx xxx. Xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxx xxxxxx Xxxxxxxxxxxx xxxxxx xxxxx Xxx xxxxx xxx Xx xxx xxx Xxxxxxxxx Xxxx xxx Xxxxxx. Xx xxxxx xxx Xxxx xxxxx Xxxxxxxx. Xxx xxxxx Xxxxxxxxxxxx xxxxx xxxxx xxxx Xxxxxxxx xxx. Xxxx xxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxx xxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxx Xxxxxx xxx xxx Xxxxxxx xxx xxxxx Xxxxx xxxxx xxxxxx xxx xxxxxxx. Xxxxx Xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxXxxxxxXxxxxxxxx XxxxxXxxxxx xxxx

4. Beiträge zu Berufsverbänden (Zeile 56)

Xxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxx xxx xxxx xxxx xxxxxxxx, xxxxxx xx xxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx xxx Xxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX: Xxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx. Xx xxx xxxxx xxxxxxxxxxxx, xxxx Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xx Xxxxxxxxxxxxxxxx.

5. Aufwendungen für Arbeitsmittel (Zeilen 57-59)

a) Was Sie allgemein zu Arbeitsmitteln wissen sollten

Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxx. Xx xxxx xxx Xxxx xxx, xxxxxxx xxxx xxxxx xxxx xxx xxxxxxxxx Xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxx. Xxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx, xxx xxxxx xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx 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. Xx xxxx:

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.

Xxxx "Xxxxxxxxxxxxxxxxxxxxxx" xxxx xx xxxxx, xxxx xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx: Xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxx, xxxx Xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xx xxxxx Xxxxxx xxx xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxx xxxxxx "Xxxxxxxxxxxxxxx" xxxxx Xxx xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxx Xxx xx Xxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxx xxx xxxxx Xxxxxx xxx xxx XXX xx, xxxxxxx xxxxxxxxxx Xxx xxxx, xxx Xxx xxxxxx xx Xxxxxxxxx xxxxxxxxxxx xxxxx, xxxx "xxxx Xxxxxxxxxxxx" xxxx "xxxx Xxxxxxxxxxxxx" xxxx "xxxx xxxxxxxx Xxxxxxxxxxxxxx".

Xxxxxxx Xxxxxxxxxxxxx:

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Xxxx xxxxxxx Xxx xx Xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx xxxxxxxx:
x Xxxxxxxx Xxxxxxxxxxxxxxxxxxx

xxxxxx

Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx XXX xxxxx XxXxx xxx. xxx XXX xxxxxxxx. xx x XxXxx xxxxxxxxxxxx, xxxx xxxxx xxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxx xxxx Xxxxxxxxx x XxXx. Xxx xx xxxxxx Xxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxx xxxxxxx xxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxx xxxx xxxx xxxx XxxxxxxxxXxxxxxxx xxx xXxxxxxxx xxxxxx xxxxxxxxxxxx.

b) Computer, Peripheriegeräte und Software

Xxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx.X. Xxxxxxx, Xxxxxxx xxx Xxxxxxxx xxxxx xxxx Xxxxxxxx xxxx xx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxx xxxx:

Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxx XxXx.x, xxxxxxx xxx xxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx.
Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx XXX xxxxx XxXx.x, xxxxxxx Xxx xxxxx xxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxx xx Xxxxxxx xxxxxxxxx, x.x. "xxxxxxxxxxx". Xx xxxxx Xxxx xxx xxx xxx. "Xxxxxxxxx xxxx Xxxxxxxxx" xXxXx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxx xxxx xxx XxxxxxxxxXxxxxxxx xxx xXxxxxxxx xxxx: Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx XxxxxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxx xxxxxxxx, xxxx Xxxxxxx xxxx Xxxxxxxx xxxx xxx x. Xxxxxx xxxx xxxxxxxx xxxxxx xxxx. Xxx xxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxx xxxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx" xxx xxx XXX xxxxx xxxxxx xxxx XXx, Xxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxx xxxx. Xxx xxxxxxx, xxxx Xxxxxxx xxx Xxxxxxxx xxxx xxxx xxx xxxxxx xxxxx xxxx Xxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxx :xxxx.

Xxxx xxxxxxx xx xxx Xxxxxxxxx xxxx xxx xxxx xxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxx Xxxxxxxx: Xxx xxx x.x.xxxx xxxxxxxxxx Xxxxxxxx xxxxxx xx Xxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxx, xxxx xxxxx xxxxxxx xxx xxxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxx xxxx xxxx xxxxxxxxx xxxxx xxxx Xxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

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Xxxx xxxxxxx Xxx Xxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx xxxxxxxx:
x Xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxx xXXXx

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.

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Xxxx xxxxxxx Xxx Xxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx xxxxxxxx:
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6. Aufwendungen für ein häusliches Arbeitszimmer (Zeile 60)

Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx Xxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxx xxx Xxxxxxxxxxx Xxxxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx.xxxxxxXxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxx xxx x.xxx XXX xXxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xXxxxxxxxxx.

Xxx xxxxxxx xx Xxxxx xx xxx xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx.

Xxxx xxxxx xxxxxx Xxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx. Xxxxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxx Xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxx Xxxx xxx XxxxxxxxxxxxxxxxxXxxxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx, xxxxxxx Xxx xxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxx.

Xxxxxx Xxx Xxx Xxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxx xxxxxx xxx Xxxxxxxxxxx Xxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx Xxx xx Xxxxx xx xxx xxx Xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxx xxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx.

Xxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx Xxxxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx, xxxxxxx Xxx xxxx Xxxx xxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xXxxxx xxx xxxxxxx xxxxxx. Xxxxxxxxxxxxx xx.X. xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxXxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx xx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx xx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xxx xxxxxxx xxxxx x xxx. xx Xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx x xx xxx Xxxxxx xx xxx xx xxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

Xxxx xxxxxxx Xxx Xxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx xxxxxxxx:
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Wann liegt der "Mittelpunkt" im häuslichen Arbeitszimmer?

Xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxx. Xxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxx: Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx. Xxxx xxx xxx Xxxx, xxxx xxxx xxx xxxx xxx Xxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx. xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxx.

Xxx xxxxxx Xxxxxxx xxxxx xx xxxx xxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xx. Xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxx. Xxx xxxxxx: Xxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxx xxxx, xxxx xxx xxxxxxxxx Xxxxxxx xxxxxxx xxx xx x xxx xxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx. Xxxxxxx xxx, xxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxx xx xxxxxxxxxxx xxxx, xxxx xxx xxxxxx xxxxxxx. Xx xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, XX X xxxxx, XXxXx XX xxxx X. xx, XX X xxxxxx, XXxXx XX xxxx X. xx xxx XX X xxxxx, XXxXx XX xxxx X. xxx.

Xx Xxxxxxx, xx xxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxx xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxxx.

Xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxx xxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxx, XXxXx XX xxxx X. xxxx.

Xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxx xxxx xxx Xxxxxxxxxxx,

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Xxx xxxxx x xxxxxx xxxx xxxxxxxxxxxx x Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxx, xxxx xxxx xxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxx.
Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxx Xxxxxxxxxx xxxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxx", xx xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx XX xxxx X. xx.
Xxx Xxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxx xx xxx Xxxxxx x.xx. xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx, XXxXx XX xxxx X. xxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxxx.
Xxx xxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxxx.

XXXXXXXXX:xxxxxxXxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxxx Xxxxxxxxxx xx xxxxxxxx Xxxxxx xx Xxxxxxxxxxxx xxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxx xxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxx, xxx xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxx xx xxxxxx Xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx "Xxxxxxxxxxx" xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxx xxxx. Xxx XXX xxx xxxxxxxxxxx, xxxx xx xxxx Xxxxxxxxxxxx xxxxx xxxxx xxxx. Xxxxxxxx xxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xx xxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx: xx Xxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxx.

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.

7. Tagespauschale / Homeoffice-Pauschale (Zeilen 61-62)

Xxxx xxx Xxxxxxxxxxxx, xx xxxxx Xxx Xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxx Xxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx, xxxxxxx Xxx xxxxx Xxxxxx xxx x XXX xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxx x.xxx XXX xxxxxxxxx xxxxxxxx xxx xxxx xxxx xxx Xxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xx xxxxxxx xxx Xxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxxx Xxxx x x XXX xx Xxx x x.xxx XXXx.

Xxxxxx Xxx xx Xxxxx xx xxxxx xxx Xxxxxx xxx Xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxx.xxxxxxXxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxx, xx xxxxx Xxx xxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxx xxxxxxxx xxxx, xxx xxxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxx Xxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx. Xxxxxx Xxx xxxxx xxx Xxxxxx xxxxxx Xxxx xx Xxxxx xx xxx.

Xxxxx Xxx xx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxx xxxxxxx Xxx xxxxx xxxx Xxxxxxxxxx xxxxxxx xxxxxx, xx xxxxx Xxx Xxxxxxxxxxxx xxxx Xxx xxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xx xxxxxxxxx.

Xx xxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxx xx, xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx. Xx xxxxxx xxxx Xxxxxxxxxxx xxxx xxx Xxx xxxx xx xxxx xxx Xxxxxxxxxxxx xxxx. Xx xxxx xxxx xxxx Xxxxxx xx xxxxxxxxxxxxx:

Xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxx xxxxx xxx Xxxxxx xx Xxxxxxx x"Xxxxxxxxxxx XxxxxxxxxxxXxxx"x.
Xx xxxxx xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx x"XxxxxxxXxxx"x.

Xx xxxxxx Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xx "XxxxxxxXxxx" xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxx xxxxxxx xxxxxx. Xxx xxx xxx xxxxxxx Xxxxxxxxxxx, xx xxxx xxx xxxxxx Xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxx.

Zeitweilige Tätigkeit im Homeoffice neben der Arbeit im Betrieb ("Klassischer Homeoffice-Fall")

Xxx Xxxxxxxxxxxxxx xxx x XXX xxx Xxx, xxxxxxx x.xxx XXX, xx Xxxx xxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xx xxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xx xxxxx xx xxxx xxx Xxxxx xxxxx xxxxxx xx, xx Xxxxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx.

Xxx Xxxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx, xxxx xx xxxxx Xxx xxxxxxxxx xx Xxxxxxxxxx xxx xxxxxxxxx xx Xxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxxxx xxxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxx xxx Xxxxxxxx xxxxxxxxxxx xx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx x XXX xxxxx xxxxxxxxx xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx.xxxxxx

Xxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxx, xxxx xx xxxxx XxxxxxxxxxxXxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxxxxxxxxx xxxx.xxxxxxXxx Xxxxxxxxxxxxxx xxxxx xx xxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxxx xx xxxxxx Xxx "xxxxxxxxxxxx xx xxx Xxxxxxx" xxxxxxxxxx xxxx.

"xxxxxxxxxxxx" xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxxxxx xxxx xxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxxx x:
Xxx xxxxxxxxxxx Xxxxxxxxxxxx X xxxxxx xx xxxxx Xxx xxxx xxx Xxxxxxxxx xXxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxxxxxx X xxx Xxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx. X xxxx xxxx xxxxxx Xxx xxxxxx Xxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxx xxxxxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxx, xxx xxxxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxx.

Xxxxxxxx x:
X xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xx xxxxx Xxx xxxxxx X xxxxxxxxx xx xxxxx Xxxxxx xxxxx Xxxxxx Xxxxxxxxxx xxx xxxxxx xxxxxx xx xxxxxx Xxxxxxx xXxxxx: xxxx Xxxxxxxx. Xxxxxxxxxxxxx xxxxxx X xxxxxx xxxx Xxxxx xxxxx Xxxxxx Xxxxxxxxxx. Xxx xxxx xxx xxxx X xx xxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxx. X xxxxx xx Xxxxx xxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx. X xxxx xxxxx xxxxxxxxxxxx xx xxxxxx xxxxxxxxxxx Xxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xXxxx xxx Xxxxxxxx xxxxxxxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxx xxxx Xxxxxx xxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxx. X xxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxx xxx xxxx, xxxx xxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx, xx xxx Xxxxxxxxx xx xxxxxxxx.

Xxx Xxxxxxxxxxxxxx xxx x XXX xxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxx xxxx xxxx xxxx xxxxx, xxxx xx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxx xxxxx xxxxxxxxxxx, xxxx Xxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxxxxxxxxxxxx xxx xx xxxxxxxxxx Xxxx xxxxxxxxx xx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx. Xxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx, xx xxxxx xx Xxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxx xxxxxxxxxx. Xxxx: Xxx Xxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx x"xxxxxx"x Xxxxxxxxxxxxxxxxxx , xxxx xxx Xxxxxx, xxx xxx Xxxxxx xxx XxxxxxxxxxxXxxx xxxxxxx xxxxxxx xxxx.

Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxx xxxxx. Xxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx, xxx xxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxx xx Xxxxxxxxxxxxx, xxxx xxxx xxxxxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxxxxxxxxx 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 Xxxxxxxxx xxxx xxxxxxx Xxxxxxxxx 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 Xxxxxxxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxx Xxxxx xxx Xxxxxxxxxx xxxxx xx xxxxx xx.

Es steht dauerhaft kein anderer Arbeitsplatz zur Verfügung ("Lehrer-Fall")

Xxxxx xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxx Xxx xxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxx x"XxxxxxxXxxx"x, xxxx xxx xxxx Xxxxxxx xxxxxxxxx xxxxxxxxxxx. Xx xxx xxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxx xxx x XXX, xxxxxxx x.xxx XXX xx XXXx, xxxxxxxxx. Xxxx: Xxxxxx xxx xx "xxxxxxxxxxx XxxxxxxxxxxXxxx" xxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx, xxx Xxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxxxxxxxxxxx: Xx xxxxxx Xxxxxxx xxx xxxx xxx Xxxxxxxxxxxx, xxxx xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx.

Xxxxxxxx:
X xxx Xxxxxx xxx xxxxxxxxxxxx xxxxxxxx xxx x:xx Xxx xxx xx:xx Xxx xx xxx Xxxxxx xxx xxxxxxxx xxxxxxxxxxx xxx xx:xx Xxx xxx xx:xx Xxx xx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx X xx xxx Xxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx. X xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx.

Xxxx xxx xxx xxx "xxxxxxx Xxxxxxxxxxxx" xxx xx xxxxxxx Xxxxxxx xxxxx xx "xxxxx xxxxxxxxx xxx Xxxxxxxxxx"x Xxxx xxxx Xxxxxxxxx:

"Xxxxxxx Xxxxxxxxxxxx" xxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx x.x. xxxx, XX X xxxxx, XXxXx XX xxxx X. xxx. Xxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxx. Xxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx, XXxXx XX xxxx X. xxx.

Xxxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxx, xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xx xxxx xxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxx xxxxx Xxxx xxx xxxxxxx Xxxxxxxxxxxx xxx xXXXxXxxxxxx xxx x.x.xxxx, XX X xxxxx, XXxXx XX xxxx X. xx xxx XX X xxxxxx, XXxXx XX xxxx X. xxx.

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xx Xxxxxxx xxxx xx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxx xxxx xxxx xxxxx xxxxxxxxx xxxx, xxx xxxx Xxxxxxxxx. Xx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx.

Xxx xxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxx, xxxx Xxx xxxxxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxx xxx Xxxxx xxxxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xx xxxxxxxxxx xxxx, xxxx Xxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxx. Xxx xxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxx xxx Xxxxxxxxxx, xxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxx xx Xxxxxxxxxx xxxx xx xxx Xxxxxx, xxxxx xxxxxxxxxxx xxx.

Xxxxx Xxx xxx xxxxx xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxx xxxx xxxx xxxx xxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx, xxxx Xxx xxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxx xxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx. Xx xxxxxxx xxxxxxxxxx xxxxx, xxxx Xxx xx xxx xxxxxxxxxxx Xxxxxxx Xxxxxxxx xxxxxxxxxx, xxx Xxx xxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxx.

Xx xxxxxxxxx Xxxxxxx xxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxx xxxxxxx xxxxxxx xxxxxx:

Xxx Xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxxx Xxxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxx xxx.
Xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxx. Xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxx.
Xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx xxxx XX X. xxxx.

Xx xxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxx xxx Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx, xx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxx xxxxxx xxxx, xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxx xxxxxxx xxxxxxx xxxxxx:

Xxx XXXxXxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxx.
Xxxxx Xxxxxxxxxxxxxxxx, xxx xx xx x xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx xx xxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxx.

Xx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxx xxxxx, xxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx.X. xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxx Xxxxxxxx xx xxxxxxxxxxx.

xxxxxxx xxxx xxx Xxxxxxxxxxxxx xx.X. xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxxxxxx xxx xx xxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxx.

Xxxxx Xxxxx xxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxxx Xxxx xxxxxxxxx, xx xxxxx Xxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxx xxxxxx. Xxxxx xxxxx xx xxxxx xxxxxx xx, xx xxxxxxxx xxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx. Xxx xxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxx. Xxxxx xxxx xxxxx Xxxxxxxx xxx xxxxxxxxxx xxxxx Xxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xx xxxxx xx xxxxxxxxxxx, xxxx xxxx xxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx.

Xxxxxxxx x:
X xxx Xxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xx xxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx X xx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxx X xxxx xxxxx Xxxxxxxxxxxx xx xxx Xxxxxx xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx X xxx xx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxx xxxx xxxx xxx Xxxx, xx xxxxx xx xxxxx xxxx xxxxxx xx xxx Xxxxxx xxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx xxxxxx, X xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxx xxxxxx.

Xxxxxxxx x:
X xxx Xxxxxxxxxxxxxxx. Xx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx X xx xxxxx Xxx xx xxx Xxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xXxxxxXxxxxxxx xxx Xxxxxxxxxx. X xxxxxxxx xxxxxxxx xx Xxxxxxxxxxxx, xx xxx xxxxxxxxxxx Xxxxxxx xxxx xx xxx xxxxxx Xxxxxxxxxxxxxxxxxx. X xxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx. X xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx, xx xxxxx xx xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxx.

xxxxx Xxx xxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xx xxxxxxx. Xxxx Xxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxx xxxxxx, xxxx

Xxx xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxx
Xxxxx xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxx xxx Xxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxx.

Xxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxx xxx xxxxxx xxxxxxxxx xxxxxx.

Xxxxxxxx:
X xxx Xxxxxxxxx. Xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx X xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx X Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx. X xxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxx X xxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxx. Xxxxx xxxx X xxxx xxxxx Xxx, xx xxx X xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxx, xxxx Xxxxxxxxxxxxxx xxx x XXX, xxxxxxxxx xxxxxxxxxx x.xxx XXX xx Xxxxxxxxxxxx, xxxxxxxx. Xxxx X xx xxxxxx Xxx xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx. X xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxxxxxx xxxxxxx xxxxxxxx, xxxx Xxxxx xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx. Xxx Xxx xxx Xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx Xxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxx: Xxx Xxxxxx xx xxx Xxxxxxxxxx xxxx

8. Aufwendungen für Fortbildung (Zeile 63)

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:
x XxxxxxxxxxxxxxXxxxxxxxxxxx xxxx Xxxx xxxx Xxxxxxxxxxx xXXXx

9. Andere Kosten für Fahrten zur Arbeit (Zeile 64)

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

Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx

10. Bewerbungskosten und Stellensuche (Zeilen 65-66)

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:
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11. Kontoführungsgebühren (Zeilen 65-66)

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.

12. Telekommunikationskosten (Zeilen 65-66)

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:
x XxxxxxxxxxxxxxXxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx xXXXx
x XxxxxxxxxxxxxxXxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxx xxxxx Xxxxxxxx xXXXxxxxxxx

13. Unfallkosten (Zeilen 65-66)

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,

xxxx xxxx xxx Xxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxx,
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.

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Xxxx xxxxxxx Xxx Xxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx xxxxxxxx:
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14. Umzugskosten (Zeilen 65-66)

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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15. Steuerberatungskosten (Zeilen 65-66)

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

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx,
Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx,
Xxxxxxxx xxxx XxxxxxxXxxxxxxx, XXxXxxxxxxxxxxxxxx,
Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx,
Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xx xx XxXXxxX,
Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx Xxxxxxx xxx Xxxxxxx xxxxxx.

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.

16. Bewirtungs- und Geschenkkosten (Zeilen 65-66)

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

xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx.
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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.

17. Winterbeschäftigungs-Umlage im Baugewerbe (Zeilen 65-66)

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.

18. Versicherungsbeiträge (Zeilen 65-66)

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.

XXXXXXXXX: Xxxxx Xxx xxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xx x xxx, xxxxxxx Xxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxxxxxx Xxx xxxxx Xxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxx Xxx xxxx xx Xxxxxxxxxxxx Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx.

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.

19. Weitere Werbungskosten (Zeilen 65-66)

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.

20. Reisekosten bei Auswärtstätigkeiten (Zeilen 68-80)

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21. Werbungskosten in Sonderfällen (Zeilen 81-86)

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22. Mehraufwendungen für doppelte Haushaltsführung

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