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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)
Xxxxxxx xxxx xx xxxxx Xxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxx Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxx xxx XxxXxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx, x.X. xxxxx Xxxxxxxxxx, xxxx Xxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx x.xx. xxx xxxx Xxx. x XXXx. Xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx x Xxx. x Xx. x XxxxXxxxxXx.
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Xxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx x xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx xxxx. Xxx Xxxxxxx xxxx xx Xxxxx x xx xxxxxx xxx xx Xx. xx XXxXx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx x Xxxxxxx Xxxxxxxxxxxxxxxxxxx.
3. Unterhaltsleistungen vom Ex-Ehegatten (Zeilen 6 und 7)
Xxx xxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxxxxxxxx xxx xxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxx Xxxxxxxxxx xx xxx "Xxxxxx X" xxxxxxx xXxxxxxxxxxxxxx. Xxxx xxxxx Xxx Xxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxx xxx Xxxxxx X x Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxx
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4. Andere wiederkehrende Bezüge / Unterhaltsleistungen / Teileinkünfteverfahren (Zeilen 8-9)
Xxxx xxxx xx xx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxxx Xxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx "Xxxxxxxxxxxxxxxxxxxx" xx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx. Xxx xxx xxxx xxxxxx xxx xxx x.x. Xxxxxxxxxxxxxxxxxxxx xxx XxxXxxxxxxxx xx xxx.
5. Einkünfte aus Leistungen (Zeilen 10-18)
a) Leistungen (Zeilen 10-16)
Xxxxx "Xxxxxxxxxx" xx Xxxxx xxxxx xxx xxxxx Xxx, Xxxxxxxxxxx xxx Xxxxxx xx xxxxxxxxx, xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxx xx xxx Xxxxxxxx xxxxxx xxxxxxxx xxxx. Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxxx xxxxxxx, xxxx xxx xx xxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxxx xxxxxxxxxxxxxx
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AKTUELL: Nachbarschaftliche Hilfeleistungen
Xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxx xx xxxx xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx. Xxxx xxxxx xxx xxxxx Xxxxxxx. XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxx xxxxxxx. Xxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxx xx xxxxxxxxxxxxx, xx xxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxxxxxx xxxxxxx Xxxxxx x xxx xxx Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx x xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx xxx.XxxxxxXxxxxxxxx Xxxxxxx xxxxx.
AKTUELL: Steuermodell Kennzeichenwerbung verworfen
Xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxx x xxxxxxxxxxxxxx x Xxxxxxxxxxxx xxxxxxx: Xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxx Xxx xxxxxxxxxxx. Xxxxxx xxxxxxxx xxx xxx XXX xxx Xxxx, xxx xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xx xx Xx. x XXxX, xxx xxx xxx,xx XXX xxx Xxxx xxxxxxxxxx xxxxxxx. Xx Xxxxx xxxx xxx xxx Xxxxxx xxxxxxxxxx xxxxxxx xxxxx "Xxxxxxxx" xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx: Xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx xxxxxxxx Xxx xx xxx xxxxxxx xxxxxx xxx xxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx, xx xxx xxxxx Xxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xXxxxxx xxx xx.x.xxxx, X xx X xxxxx Xx. Xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxxxxx "Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxxxxx.
Xxxxxxx Xxxxxxxxxxxxx:
b) Angaben zur Gas- /Wärmepreisbremse (Zeile 17)
Xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxxx xxxxx xxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx Xxxxxxxx xxxx xxxxxxxxxxxx xxxxxx. Xxx "xxxxxxxx Xxxxxxxxx" xxxxxxx xxxxx Xxxxxx x xx Xxxxx xxxx x xxxxxxxxxx xxxxxx.xxxxxx
Xx xxx "Xxxxxx XX" xxxx xx xxxxx xx Xxxxx xx xxxx Xxxxxxx xxx Xxxx x Xxxxxxxxxxxxxxxxx. Xx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxx XX xXxxxx xxx xxxxxx xx xxxx xxxx:xxxxxx"Xxxxxx Xxx xxxxx xxx Xxxx x Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxx, xxxx Xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx xx.xxx XXX xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx.xxx XXX xxxxxxxx. .... Xxxxx xxx xxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xx. X. Xxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxx xx xxxxxxxxxxx."xxxxxx
Xxx Xxxxxxxxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxx xxxx Xxxxxx xxxx Xxxxxx xxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxx xxxxxxxxxx.xxxxxxXxx Xxxxxx XX xxx xxxxxxxx xxxxxx, xxxx xxxx, xx xxx xxxxxxx xxxxxxx xxxxxxxxx xxxxx, xxxx xxxxx xxxx xxxxxxxxx xxxxxx.xxxxxx
c) Verlustrücktrag (Zeile 18)
Xxxxx Xxx xx Xxxx xxxxxxxxxxXxxxxxxx xxx Xxxxxxxxxx xxxxxxx, xxxxxx xxxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx. Xxxxx Xxxxxxxx, xxx xx Xxxx xxxx xxxxxxxxxx xxxx, xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xx Xxxx xxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxx xxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx xxx xxxxxxxxxx xxx Xxxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxx xxx xxxx. Xxxxx xxxx xxxx xxx Xxxxxxx xxxxxx xxxxxx, xxx xxxxx xxx xxxxx Xxxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxxx: Xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx. Xxxxx Xxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxx, xxxxxxxxxxxxXxx xxxxx xx Xxxxx xx xxx Xxxx "xxxx xxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx.xxxxxxXxxxxx xxxx xx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxx.
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XXXXXXXXX: Xxxxxxxxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxxx" xxxxxxx, xxxxxxx Xxx xxxxx xxxx xxxxx xx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx x xxxx xxx Xxxx "Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx" xx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx.
6. Abgeordnetenbezüge (Zeilen 19-28)
Xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx, xxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xx, xxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx Xxxxxxx xxxxxxxx xxxxx xx xxx "Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx", xxxxxxx xxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx. Xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxx xx Xx. x XXxXx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxx Xxxxxxxxxxx.
7. Steuerstundungsmodelle (Zeile 29)
Xx Xxxxx xx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxx x Xxxxxxxxxxxxxx x xxxxxxxxxx Xxxxxxxx xx Xxxxx xxx xx xxx XXxX xxxxxxxxx. Xxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxxxxxxxx, xxx Xxx xxxx xxx xx.xx.xxxx xxxxxxxxxx xxxxx xxx xxx xx xxx Xxxxxxxxxxxx Xxxxxxxx xxx xxxx xxx xx x xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxx xxxxx xxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxx Xxxx, xxxxxxx xxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.
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8. Private Veräußerungsgeschäfte: Wer Angaben machen muss (Zeilen 30-62)
Xxx Xxxxxx xxx "Xxxxxx XX" xxxx Xxx xxxxxxxxxxxx, xxxx Xxx xxxx Xxx Xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxx XXX xxxxxxx xxxxx.
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9. Grundstücke und grundstücksgleiche Rechte (Zeilen 30-40)
a) Zehn-Jahres-Frist
Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx xxxx xxx xx Xxxxx, xxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxxxxxxx Xxxxxxxxx xxx
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Xxxx xxxxxxxxx Xxxxx xxxxx xxxx xxxx xxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx: Xxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xx Xxxxx xxx Xxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxx. Xx Xxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxx xxxx, xxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx, xxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx,
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Xxx Xxxxxxx xxxxx Xxxxxxxxx xxxxxxxxx xxx xx Xxxxxx xxx xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx
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b) AKTUELL: Häusliches Arbeitszimmer: Anteiliger Gewinn bei Verkauf des Eigenheims steuerfrei
Xxxx xxx xxxxxx xxxxxxxxx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxxx xxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx. Xxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxx xxxxx Xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxxxx xxxx x xxx xxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx x xxx xxxxxx xx xxxx x xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxx xxxxxxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xx xxx xxx.
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c) AKTUELL: Teil-Steuerpflicht bei tageweiser Raumvermietung
Xxxx xxx xxxxxx xxxxxxxxx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxx xx xxxxxxxxxx, xxxx xxxxxxxx Xxx xxx Xxxxxxx xxx xxxxxx Xxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxx
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d) AKTUELL: Steuerfreier Verkauf von Gartenhaus in Kleingartenanlage
Xxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxx Xxxxxx xxxx xxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxx x xxxxxxxx xxx Xxxxxxxx x xxxxxxxxx xxxxxxx xxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx xxxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxxx.
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e) 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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- Xxx Xxxx: Xxx Xxxxxx xxxxxx xxxx Xxxxxxx xx Xxxxxxxxxx xxx Xxxxxx. Xxx Xxxxxxx xxxxx xxx xx Xxxxx xxxx xxxx xxx.xxx XXX xxxxxxxx. Xxxx xxxx xxx xxx xxx Xxxxxxxxx xxxx xxx.xxx XXX xxxxxx xxxxxxxx. Xxx Xxxxxxx xxxxx xx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxx xXxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxx xxxxxxx. Xxx xxxxxx Xxxx xxxxxx xxx Xxxxxxx xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx Xxxxx xxx, xxx xxxxxx Xxxx xxx xxxx xx. Xxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxx xxxxx. Xxxxx xxx xxx Xxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxx. Xxx Xxxxx xxx xxxx xxx Xxxxxxxx xxx Xxxxxx xxxxxxx xxxx Xxxxxx, xxxxxx xxxxx xxxxxx xxxxxxx, xxxx xxx xxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxxxx, xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxx xx xxxxxxxxxxxxxxxx, xxxx xxxx xxx xxxxxxx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.
- Xxxxxxxxxxx: Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxx, xxx xxxxxxxxxx xxxxx xxxx xx xxxxxxxxxxxxxxxx xxxx, xxx xxxxxxxxxx. Xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxx xxxxxx xxxxx xxx, xx xxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxx xx xxxxxxx. Xxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xx xx XXxX, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxx xx xxx Xxxx, xxx xx xxxxxxxxxxxxxxxx xxx, xxxx xxxx xx xxx xxxxxxx Xxxx, xxxx xxx "xxxxxxxxxxx" Xxxxxxx xxxxx xxxxxxxx.
f) AKTUELL: Hausverkauf nach Trennung oder Scheidung
Xxxx xxxx Xxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx Xxxxxxxxxxx xxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxxxx xx xxxx xx xxx xxxxxx xxxxxxxxx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx "xx xxxxxxx Xxxxxxxxxxx" xxxxxxx xxxxx xxxx xxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx "xx xxxxxxx Xxxxxxxxxxx" xxxxxxx xxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.
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Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx XxxxxxxxxxxXxxx xxx Xxxxxx xxx xxx Xxxx xxx xxx Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx Xxxx, xxxx xxx xx Xxxxxxxx xxx Xxxxxxxxxx xxx, xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx. Xxxx xxxxxxx xxx xxxx xxx "Xxxxxxx xx Xxxxxxxxxxx" xxxxxxxxxxx xxxx, xxxx xxxxx XxxXxxxxx xxx xxx Xxxx xxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. XXXX xxxx Xxxxxxxxxx xxx XXX xxxxx xxx Xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxx xx xxxxxxx Xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxx xxxxxxxxx xxxx xxxxxx. Xxxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxx xxxxxxxxxxxxxxx Xxxx, xxx xxx Xxxxx xxxxxxxxxxx xxxxx, xxx xxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
Xxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxx Xxx Xxxx xxxxx xxx xxxxxx XxxXxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxx xxxxxxx. Xxxxx XxxXxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xx xxxxxx Xxxxxx xxxxx xx xxx xxxxxxxxxxx xxxxxx. Xx xxx xx xxxxx xxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxx, xx xxxxx xxxxxxxxxxxx Xxxxx xxxx Xxxxxxx xx xxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxx xxx xxxxxxxx xx xxxxxxxxx. XXXX xxxx Xxxxxxxxxx xxx XXX xxxxx xxxx xxxxx Xxxxxxxxxx xxx, xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxx xxx xxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxx XxxXxxxxxx xxxxxxxxx xxxxx Xxxxx xxxxxxx. Xxxxxxxxx xxx xxxxxx xxxx xxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxx "xxxxxxxxxxx" xxxxxxxxxxx. Xx xx xxxx xxxxx xx xxxxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxx xxxx Xxxxxxxxx. Xxx Xxxxxxxx, xxxx xxxxx xxx Xxxxxxx xx xxx XxxXxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx xxxxxx, xxxxxx xxxxxx xxxxx xxx, xx xxx xxxxx Xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
XXXXXXXXX:xxxxxxXxxxxxxxxx xxxxx xx xxx, xxx xxx Xxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxx xxxx xxxx xxxxx Xxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxx xx Xxxxxxxxx xx xxxxxx, xx xxxxxxxxx xxx Xxxxxxxxxxx x xxx xx xx Xxx. x Xx. x XXxX xx xxxxxxxxxxxxxxxx"... xx Xxxx xxx Xxxxxxxxxxxxx xxx xx xxx xxxxxx xxxxxxxxxxxxxxx Xxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx."x.xxxxxxXxxx xxx XxxXxxxxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxx.
g) AKTUELL: Vorsicht bei vorheriger Airbnb-Vermietung
Xxxx xxx xxxxxx xxxxxxxxx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxx xx xxxxxxxxxx, xxxx xxxxxxxx Xxx xxx Xxxxxxx xxx xxxxxx Xxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx
- xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xXxxxxxxxxxx xx xxxx
- xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xXxxxxxxxxxx xx.
Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xx xxxxxxxxxx xxx, xxxx xxxxxxxx Xxxxxx xx xxxxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxx xxxx xxx xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxx: Xxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxx, xxx xx xxx xxxxxxxxx xx Xxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xx xx xxxxxxxx xx xxxxx:
- Xxx xxx Xxxx xxxx xxx xx xxxxx xxxxxxxx Xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxx xxxxxx Xxxx xxxxxxxxx, xx xxxxxxxxxx!
- Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx.
- Xxxx Xxxxxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx x xxxxxx, xxxx xxxx xxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxx xx xxxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.
Xxx xxx xxxxxxxxx Xxxx xxxxx xxxxxx xxxxxx: Xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxx xxxx xxxxxxx Xxxxxx xx xxx Xxxxxx. Xx xxxxxx Xxxx xxxxxxxxx xx xxxxx xxx xxxxxxxx Xxxxxx, xxxxxxx xxx xxxxxxx Xxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxx Xxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx:
- Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxxxx Xxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxx Xxxxxx, xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx.
- Xx xxx xxxxxxxxxxx, xx xxx Xxxxxxxxxx xxxxxxx Xxxxx xxxx xxx xxxxx Xxx xxxxxxxxxxxxx xxx.
- Xxxx Xxxxxxxx xxxx xxxx xx xxxxxx Xxxx xxx xxxx, xxxx xxx Xxxxxxxxxxx x xxx Xxxx xxxxx, xxxx xxxx xxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxx xx xxxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.
XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx, xx xxxxxxxx xxx xxxxxxxxx XxxxxxxXxxxxxxxx xxxxxxxxx xx xxxxxx. Xxxxx xxxx xxxx xxx x.x.xxxx xxx "XxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx": Xxx xxxxxxx xxxx Xxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxx, xxx Xxxxxxxx xxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxx. XxxxxxxXxxxxxxxx xxxxxxx xxx Xxxxxx xxxx xxxxx xxxxxxxx.
h) AKTUELL: Keine Steuerbefreiung für die Veräußerung eines Gartengrundstücks
Xxxx xxx xxxxxx xxxxxxxxx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxx xx xxxxxxxxxx, xxxx xxxxxxxx Xxx xxx Xxxxxxx xxx xxxxxx Xxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxx
- xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xXxxxxxxxxxx xx xxxx
- xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xXxxxxxxxxxx xx.
XXXXXXXXX:xxxxxxXxxxx xxx xxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxx xxx xxxxxxxxxx, xxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxx, xx xxx xxxxx Xxxxxxxxxxxxx xxxxx xxxx xx xx Xxx. x Xxxx x Xx. x Xxxx x XXxX xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx xxxx XX X. xxxx.
i) AKTUELL: Keine Nutzung zu eigenen Wohnzwecken bei Überlassung an (Schwieger-)Mutter
Xxxx xxx xxxxxx xxxxxxxxx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxx xx xxxxxxxxxx, xxxx xxxxxxxx Xxx xxx Xxxxxxx xxx xxxxxx Xxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxx
- xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xXxxxxxxxxxx xx xxxx
- xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xXxxxxxxxxxx xx.
Xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxx xxxxx xxxx xxxxx xxx, xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxx xXxxxxxxxxxxXxxxxx xxxxxxxxxxx xxxxx. Xxxx xxx xxx XXX xxx Xxxxxx xxx xx.xx.xxxx xXX X xxxxxx xxxxxxxxxxx.
- Xxx Xxxx: Xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxx xx xxx xXxxxxxxxxxxXxxxxx. Xxxx xxxxx Xxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx xxxxxxx xxxx xxx xxxxxxx xxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx. Xxx xxx xxx XXX xxxxxxxxxxxxxxxx.
- Xxxxxxxxxxx: Xxxxxxx xx xx Xxx. x Xxxx x Xx. x XXxX xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxx xxxx Xxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxx xxxx xxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxxxxxx xxxx. Xxxxx Xxxxxxxxxxxxx xxxxx xxxxxxx xxx, xxxx xxxx Xxxxxxx xx xxx xXxxxxxxxxxxXxxxxx xxxxxxxxxxx xxxx.
j) AKTUELL: Veräußerung von Nachlassvermögen kann steuerfrei sein
Xxx xxxx Xxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxx xxx xxxxxx xxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxx. Xxxxxxx xxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx.
Xxx xxx xxxx xxx Xxxx xx xxxxxxxxxx, xxxx xxxxxxx Xxxxxxxx xxxx Xxxxxxxxx xxxxx, xxxxx xxx Xxxxxxxx xx Xxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx Xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxx Xxxx xxxxxx xxx Xxxxxxx xxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx
XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx: Xxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxx xx. Xxxx xxxx xxxxxxxxxx, xxxxxx xxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
- Xxx Xxxx: Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxx xxxx Xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxx xxxxxxx xx xx Xxx. x Xxxx x Xx. x XXxX xXxxxxxxxxxxxxxxxxxxxxx. Xxx XXX xxx xxx xxxxxxxx xxxxxxxx.
- Xxxxxxxxxxx: Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxx. Xxxx xxx xx Xxxxxxxx xxx xxx Xxxx xxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxx. Xxxxxxx: Xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxx xxx xxxx xxxx Xxxxx, xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx.
XXXXXXXXX:xxxxxxXxx xxxxxx Xxxxxxxxxxxx xxx xxx XXX xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx:
- Xxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx
- Xxxxxxxxxxxxxxxxx: Xxx xxx Xxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxx
- Xxxxxxxxxx xxx Xxxxx Xx. xx: Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx
10. Virtuelle Währungen und Token (Zeilen 41-47 und 54-55)
Xx xxx Xxxxxx xx xxx xx xxxxx xx xxx xx xxxxxx XxxxxxxxxXxxxxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx x xxxx xxxxxxxxx Xxxxx xx.X. Xxxxxxx, Xxxxx xxx.x, xxxx xxxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxx xxx Xxxx xxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxx xxxxx xxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxx.
XXXXXXX: Xx xxx xxxxx xxxxxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxx xxxx xx xxx Xxxxxx xxxxx xxxxxxx. Xx xxx Xxxxxx xxxxx xxxx xx "Xxxxxxxxxxxxxxxxxxxxx" xxx xxxxx xx xxxxxxxx "Xxxxxxxxxx".
Xx Xxxxx xxxx 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.xxxxxx
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 Xxxxxxxxxxxxx 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.
- Xxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxx xxxxx xx xxxxx xxxxxxx xxxxxx xx, xx xxxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxx.
- Xxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxxx xxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxx Xxxxxx, xxxx xxx xxxxxxx Xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx.
- Xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx. Xxxxxx xxxx Xxxxxx xxx xxxx xxxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxx. Xxx Xxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxx.
- Xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx x xxxxxxxxxxxxxx xxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxxxx.
- Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxx xxxx xx xx Xx. x XXxX xxxxxxxxx xxxx. Xxx xxxx xxx Xxxxxxxx xxx Xxxx xxxx, xxxx xxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxx XXX xx Xxxxxxxxxxxx xxxxxxxx xxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxxxx x xx Xxxxx xxx Xxxxxxxxxxxxxxxx x xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxx xxx Xxxxxx xxxxxxx, xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.
- Xxx Xxxx: Xxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxx xxx xxxxxx xxxxxxxxxxx. Xx Xxxxxxxxxx xxxx xxxxxxxx xx xxxxxx xxxxx Xxxxxx xx Xxxxx xxx xxxxxxxxx x,x Xxx. Xxxx. Xxx xxx Xxxxxxxxx xxx xx xxx Xxxxxx xxxxxxxx, xx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx XXX xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx.
- Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x Xx. x XXxX xxxxxxxxxxx. Xxxxxxxxx Xxxxxxxxxx xxxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxx" x.X. xxx xx xx Xxx. x Xxxx x Xx. x XXxX xxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xx xxxxxx. Xx xxxxxxx xxxxx Xxxxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx, xxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxx xxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxxxxx, Xxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx, xxxxx xxxxx Xxxxxxxx xxx xxxxxxx xxxx xxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxx. Xxx xx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxx, xxxxx xxxxx xxx xXxxxxx: Xxxxxxxxxx xxx XXX xxx xx.x.xxxxx.
XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxx xxxxxxxxxx. Xxx Xxxxx xxxxxxxxxxx xxxx xxxx xxxx xxxxx xxx xxxx Xxxxx, xxxx xxxx Xxxxxxxx xxxxx xxxx "Xxxxxxx" xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxxxx xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxx "Xxxxx" xxx Xxxxxxxxxx xxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx. Xxxx xxxx xx xx xxx xxxxxxxxx XXXxXxxxxxxxx:xxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxx.
XXXXXXXXX:xxxxxxXxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxxx xxxx xxxxxx Xxxxxx. Xxxxxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx, xx xxxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxx, xxxxxxxxx xxxx. Xx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxx.
xxxxxxXxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx
11. Andere Wirtschaftsgüter (Zeilen 48-53 und 54-55)
Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx
- Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx xxxx xxx xxx Xxxx xxxxxxxx. Xxx xxxxxxxx xx xxx Xxxxxxxxxx: Xxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxx, Xxxxxxxxxxxx xxx xxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxxx x.xx.
- Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxxxxxx x xxx xxxxxxxx Xxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxx xxxx Xxxxxxxxxxxx, xxx xx xxx xx.xx.xxxx xxxxxxxxxxx xxxxxx.
Xxxxxxxxxxx: Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxxx, xxxxxxxxx xxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx x Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxx xx xxxxxx. Xxx Xxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx, xxxxx xxxxxxxx Xxxxx xx xxxxxxxx, xxx xx xxxxxx xxxxxxxxx xxxxxx. - Xxxx xxx xxx Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xx xxxxx Xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx x Xxxx xxx xx Xxxxx. Xxxx xxxxx xx Xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxx xxx. Xxxxxxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx XxxxxxxxXxxxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX. Xxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxx xxxxxx.
AKTUELL: Veräußerung eines auf einem Campingplatz aufgestellten Mobilheims
XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xx xxx xxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx.
- Xxx Xxxx: Xxx Xxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxx "xxxxxxxxxxx Xxxxxxxx" xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxxx xx xxxx xx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xx xx, xxx xxx xxxxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxx xxxx xxx xxx xxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxx. Xxxx xxxxxx xxxx xxx Xxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xx Xxxx xxxx xxxxxxxxxxxx xxx Xxxxxxx xxxxxx Xxxxxxxxx xxx Xxxxxx. Xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxxxxx, xxx xxx XXX xxx xxxxxxxxx xxx.
- Xxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxx xxx, xxxx xx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxxxxx xx xxx Xxxxxxxx xxx xxxxxxx Xxxxx xxx Xxxxx. Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xx Xxx. x Xxxx xxxxxxxXx. xxxxxxxXXxXx. Xxx xxxxxx, xx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx. Xxxx: Xxxx xx xx Xxx. x Xxxx xxxxxxxXx. xxxxxxxXXxX xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxxxxxx xx xxxx xxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxx xxxxx xxxxx Xxxxxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx.
- Xxx xxxx xx xxxx xxxxxx: Xxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxx xxxxxxxx. Xxx xxx XxxxXxxxxxxXxxxxxxx xxxxxxxx xxxx xx xxxx xxxx xxxxxxxx Xxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xx xxxxx Xxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx x"Xxxxxxxxxxxxxxxxx"x xxx xxxx Xxxxx. Xx xxxxxxxx xx xxxx xx Xxxxxxxxxx: Xx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxx xxx xxxxxxxx Xxxx xxx Xxxxxxx xxxxx xxxx xxx xxxx Xxxxx xxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xx xx xxxxxxxx xx xxxxx: Xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxxxxxx xxxx xxx xxxx xxxxxx Xxxxxx xxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
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.
Xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx "Xxxx Xxxxxxx Xxxxxxxxxx"xXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxXxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xx Xxx. x Xxxx x Xx. x XXxXx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx x.X. xxx xx xx Xxx. x Xx. x XXxX xx xxxxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx. Xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx "Xxxx Xxxxxxx Xxxxxxxxxx" xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xx. x, xx xx Xxx. x Xxxx x Xx. x XXxX xxx Xxxxxxxxxxx. Xxxx xxxxxxx Xxx xxx Xxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxx xxxxxxxx.
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.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxx
- Xxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx
- Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx
- Xxxx xxx Xxxxxx: Xxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxx
11. Anteile an Einkünften (Zeilen 56-61)
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 62)
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 xxxxxxxxxxxxxxxxxxxx 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.
Xx Xxxxx xx xxxxxxx Xxx xxxxxxxxxx, xxx xxxxxxxxxxxXxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.xxxxxx
- Xxxxx Xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxx, xxxxxx Xxx xx Xxxxx xx xxxx "x xxx,.
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