Ausfüllhilfe zur Anlage N - Doppelte Haushaltsführung - 2023

In der Anlage N zur Einkommensteuererklärung werden die Einnahmen aus nichtselbstständiger Arbeit abgefragt und Werbungskosten geltend gemacht. Ab dem Jahr 2023 gibt es aber eine weitere Anlage N, und zwar zur Geltendmachung der Kosten einer doppelten Haushaltsführung. Die Anlage N hat also "Nachwuchs" bekommen. Nachfolgend finden Sie eine Anleitung mit wertvollen Steuertipps, die Sie Schritt für Schritt durch die Anlage N - Doppelte Haushaltsführung leitet. Gestaltungshinweise zur Minderung der Einkommensteuer und weiterführende Informationen runden die Ausfüllhilfe ab.

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- Formular Anlage N - Doppelte Haushaltsführung

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1. Vorab: Allgemeines zur doppelten Haushaltsführung

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2. Allgemeine Angaben (Zeilen 4-12)

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3. Fahrtkosten (Zeilen 13-22)

Erste und letzte Fahrt zum / vom neuen Arbeitsort

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Familienheimfahrten

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Auch umgekehrte Familienheimfahrten können absetzbar sein

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4. Kosten der Unterkunft (Zeilen 23-24)

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Einrichtungskosten

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Stellplatz und Garage

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Maklerkosten

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Energiekosten bei doppeltem Haushalt

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Zweitwohnung im Eigentum des Arbeitnehmers

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Zweitwohnungsteuer

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Höchstbetrag gilt monatsbezogen

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XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxXxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxx xxx xx Xxxxxxxxxx xx xxxxxxx, xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xx xxxxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxx xx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx x xxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxxx xxxxx.xxxxxx

Xxxxx: Xxx Xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xXxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx Xxxxxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx.

5. Pauschbeträge für Mehraufwendungen für Verpflegung (Zeilen 25-31)

Xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxx xxxx xxx xxxxxx xxxx Xxxxxx xxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx,xxxxxxxxx xxxx xxx xxxxx:

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Xx xxx Xxx xxx Xxxxxxxxxxxx xXxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xx XXX xxxxxxxx, xxxx xxxx xx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx.xxxxxx

Xxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx, xxx xxxx

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xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx,xx XXXxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx,xx XXXxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx. Xxxxx xxxxxxxxxxxx, xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxx xxx xxx x XXX xxxxxxxxxxx.xxxxxxXxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xx xxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxXXX xxxxx xxxxxxxxxxxxxx.xxxxxxXxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxxxxx Xxxxxxxx xxx xxxxx xxxxxxxx Xxxxx xxx xx XXX xxx xxxxxxxx xxxxx xxx Xxxxxxxxxxx xx xxxxxxxx xXXXxXxxxxxxxx xxxxxxxxxxx.xx.xxxx,xxxxxxXXxXx xxxx X X. xxxxx.

Xxxxxxxxxxxxxxxxx xxxx xx Xxxxx xx xxxxxxxxxxx. Xxxxxxx: Xxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx. Xxx xxx xxxxx xxxxxxx Xxx xxxxxx xxxxxx, xxxx xxxx Xxxxxxxx xxx xxxxxxx, xxxx xxx xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx.xxxxxx

XXXXXXXXX: Xxx xxx Xxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxx, xxx xxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx x Xxx. xx XXxX xxxxx. Xxxxxxxxxxxx: Xxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxx xxxxxx xx xxxxxx. Xxx xxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxx xxxxx, xxxx xxx xx xxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxXXXxXxxxxxxxx xxxxxxxxxxx.xx.xxxx,xxxxxxXXxXx xxxx X X. xxxx, Xx. xxx xx x Xxx. xx Xxxx x xxx xx XXxXx.xxxxxx

XXXXXXXXX: Xxxx Xxx xxxxxxxx Xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxx Xxxxxx xxxxxx xxxx xxxxxxxxxx xxxx Xxxxxx xxxxx xxxxxx, xxxxxxx Xxx xxxxxxxxxxxxx xxxxxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx Xxx Xxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxx Xxxxx.xxxxxx

Xxxxxx Xxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx xxxx Xxxxxxxxxxx xxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxxXxxxxXx xxxxXx xxx, XXX xx.

Xxx xxxxx Xxxxxxxxxx xx Xxxxxxx xxxxxxx Xxx xxxxx xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxx Xxxx xxxxxxxxxxxxxxx xxxx. Xxxx xxxxxxxxx xxxxx Xxxxxxx xxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxxx Xxxxxx xxxxxxxxx. Xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xx xxxxxxx. Xx xxx xxxx xxxxx xxxxxxxx, Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxx xx xxxxxx. Xx xxx xxxxxxx Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxx, xxxx xxxxx xx xxxxxxxxxxxxxx Xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx

6. Sonstige Aufwendungen (Zeile 32)

Xxxxxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxx xxxxxxxxx. Xxx xxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx Xxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxx Xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxx Xxx xxx xxxxxxxxxxx"xxxxxxx" Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xx x Xxx. x Xxxx x XXxXx. Xxxxx xxxxxxx Xxx xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx.

Xxxxxx Xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx, xxxxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxx xx Xxxxx xx xxx. Xxxxxxxx Xxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxx.

Xxxxxx Xxx xx Xxxxx xx xxxx xxxxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxx xxx. xxx xxxxx xxxxxxxxxxx Xxxxx x xxx xxxxx, xxxx xxx Xxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx xxxxx xxx xxxx xxx xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx. Xxxxxxx Xxx xxxx xxxx xxxxxxxx xx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx.

7. Weitere doppelte Haushaltsführungen (Zeile 33)

Xxxxxxx Xxx xxx xxxxxxxxxxx Xxxxxx xxxx xxx xxxxx xxxxxxxxx Xxxxxxxx, xxxxxx Xxx xxxx xxxxx Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx.

8. Steuerfreie Arbeitgeberleistungen und Zuschüsse (Zeile 34)

Xxxxxx Xxx xxxxx xx Xxxxx xx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx X. Xxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx.

9. Vorsicht Falle bei Energetischer Sanierung

Xxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xx xxx XXxX xxxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxxxxx xxxx xxx x.x.xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx, xxxx

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Xxx Xxxxxxxxxxxx, xxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xx.X. Xxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx, Xxxxx, Xxxxx xxx.x xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx XXxXx xx Xxxxxxxx xxxxx, xxxxxx xxxx xxxx xxxxx xxxxxxxx xxxxxx, xx xxx Xxxxx xxxx xx xxx XXxX xxxxx xxx xxxxxxx Xxxxxxxxxxx xxx.

10. Zur Homeoffice-Pauschale bei doppelter Haushaltsführung

Xxxxxxx xxxx xxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xx XXX xxx Xxxxxxxxxxx x.xxx XXXx xxxxxxxx xxxxx xxxxxxxxx. Xxxx xxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xx Xxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxx:
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Xx Xxxx xx xxxx X xxx Xxxxxxxxxxxxxx xxx xxxx xxx xx Xxxx xxxxxxxx, xx xxxxx xx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx. Xxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxx xx Xxxx, xx xxxxx X xxx Xxxxxxxxxx xx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx.

Xx Xxxx xx xxxx X xxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xXxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx x.xxx XXX xxx Xxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxx xxxxxx: Xxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx, xxx Xxxxx xxxx xxxxx xxxx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

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

11. Weitere aktuelle Urteile

Xxxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxx, xxx xxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxx xxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx. Xxxxxxxxxxx xxxxxx Xxx Xxxxxxxx xx xxxxxxxxx Xxxxxxxx, xxx xx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxx.xxxxxx

a) Wann liegt ein eigener Hausstand am Lebensmittelpunkt vor?

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

Xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxxxxxxx, xxx xxxxxxxxxx, xxxx xxx xxxxx xxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxxx xxx xxxx xx xxx Xxxxxx xxxxxxxxxx. Xxx xxxx xx Xxxxxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxxxxx. Xxxxx: Xxxxxxx xxxxx xxxxxxx Xxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx.xxxxxxXXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx, xxxx xxx Xxxx xxxx xx Xxxxxxxxxx xxxx xxxxxx Xxxxxxx xxxxxxxxxx xxx, xxxxxxx xxx xxx Xxxxxx xxxx xxx xxxxx xxx Xxxxxx, xxx xxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxx, xxxxxxxx. Xxxxxx xxxx xx xxxx xx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx xXxxxxx xxx x.xx.xxxx, xx X xxxxxxx Xx.
Xxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxx, xxx xxx xxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxx xxxxx, xxx xxxxxxxx xxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx, xxxxxx xxxxx xxxxxx Xxxxxxxxx xxx "xxxxxxx" xxxxxxxxxxx xxxxxx xxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxx xxxx xxxx Xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxxxx xxxxx xxx xxxxx, xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx. Xxxxx: Xxx Xxxxxx xxxx xxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxx xxxxxxx xxxx xxx Xxxxxx xx xxxxxxx Xxxx xxxxxxxxxxxx xxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxx xxxx xxx xx x xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxxxxxxxxxx.xx.xxxx,XXxXx xxxx X X. xxxx, Xx. xxxx.xxxxxxXx Xxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxx xxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx xXX Xxxxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxx Xxxx xxxxx xxxxx xxxx xxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxx, xxxx xxxx xxxxxxxx xxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xx xxx Xxxxxxxx xxxx Xxxxxxxxxx. Xx xxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxxx. Xxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx x Xxxxxx, Xxxxx xxxx Xxxx xxx xxxxxxxxxx Xxxxxx x xxxxx xx xxxxxxxx xxxxx xx. Xxxx xx Xxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxxxxxxx xxxx. XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx XX xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxx xxxxxxx. Xxx xxx xxxxx:xxxxxxXx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxx xxxx xxxxx xxxxxxxx x xxxxx xxxxxxx xxxxx XxxxxXxxxxxxxXxxxxx x xxxxxxxxxxx, xxxxxxx xxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxx XxxxxxxxxxxxxxxxxxXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx xxx. xx Xxxxxxxxx XxxxxxXxxxxxxxx Xxxx xxxxx

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx Xxxxxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx.

b) Kostenbeteiligung bei Familienwohnung im Ausland

Xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxx xx Xxxxxxxxxx xxxxxxx xxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxx xxx xxxx xxxx xxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xxxx xxxx xx xxxx xxx xxxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxxx. Xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxx, xx xxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx xxxxxxx Xxxxxxx xxxxxx xx xxx Xxxxxx xxxxxx xxx xxxx xxxx xxxxxx, xxxxxxxxxxxxxx Xxxxxxx xxxxxx. Xxx xxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx: Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx XXX, XX xxxx X xxxx xxxx Xxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxx xxxxxxx Xxxxxxxxx xxxxx, xx xxx xxx xxxx xxxx xxxxxxxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxxx. XXXX: Xxx xxxx xxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxx! XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xxxx, xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

c) Doppelte Haushaltsführung auch bei Wegzug vom Arbeitsort absetzbar

Xxxxx xxxxxx xxxxx xx xxx, xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx "xxxxxxxxx", xxxxx Xxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxxxxxx. Xxx xxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxxxx xxxx xxxxxxxx, xxx xxxxxx xxxxx xx xxxx xxxxxxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxx. Xxx xxxx xx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxx xxxxxxxx, xxxxx xxx xxx Xxxxx, xx xx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx.

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Xxx Xxxx: Xxx Xxxxxxxx xxxxxxx xxx xxxxx xxxxxx Xxxxxxx xx X. Xxx Xxxxxxx xxxxxxxxx xxxx xx X, xxx Xxxxxxx xxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxx xx X. Xxxxxxx xxxxx xxx Xxxxxxxx xxxx X xxx Xxxxxxxxxx xxx Xxxxxxx. Xxx Xxxxxxxxx xx X xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxx. Xxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxx xx xxxxxx Xxxxx "xxxxxxxxxx" xxx xxx Xxxxxx xxxxxx xxxx xx X xxxxxx xx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx, xxxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxx. Xx xxx Xxxxxxxx xxx xxxxx xxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxx, xxxxxxxx xx X, xx X xxx xx X, xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxx xxxxx xx, xxxx xxxx xxx Xxxxxxxxxxxxx xx X xxxxxxxxx xxxxxx xxx xxx xxxxxxx Xxxxxxxx xx X xxxxx xxxxxxxxx xxxxxxxxx xxx. Xxxx xxx Xxxxxx xxxxxx xxxxx xxxxxxxxx. Xxxxxxxxx xxx Xxxxx xxxxxxx xxxx Xxxxxx.
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