Ausfüllhilfe zur Anlage SO - Sonstige Einkünfte - 2023

1. Wiederkehrende Bezüge (Zeilen 4 und 7)

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

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

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

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5. Einkünfte aus Leistungen (Zeilen 10-18)

a) Leistungen (Zeilen 10-16)

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AKTUELL: Nachbarschaftliche Hilfeleistungen

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AKTUELL: Steuermodell Kennzeichenwerbung verworfen

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b) Angaben zur Gas- /Wärmepreisbremse (Zeile 17)

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c) Verlustrücktrag (Zeile 18)

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6. Abgeordnetenbezüge (Zeilen 19-28)

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7. Steuerstundungsmodelle (Zeile 29)

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8. Private Veräußerungsgeschäfte: Wer Angaben machen muss (Zeilen 30-62)

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XXXXXXXXX: Xxxxx Xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxx xXxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx, xxxxxxx Xxx xxx "Xxxxxx XX" xxxxxxxxxx xxxxxxx. Xxx Xxxxxxx xxxx xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxx xxxx xx Xxxxxxxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxx xx Xxxxxxx: xxxxxxXxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx.

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

• xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx,
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• Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxx,
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• Xxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx.

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,

• xxx xxxx xxx xx.x.xxxx xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxx xxxx
• xxx xxxx xxx xx.xx.xxxx xxxxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxx xxx xx Xxx. xx XXxXx.

Xxx Xxxxxxx xxxxx Xxxxxxxxx xxxxxxxxx xxx xx Xxxxxx xxx xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx

• xxx Xxxxxxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx. Xxxx xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xx. Xxxxxxxxxxxx.
• xxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx. Xxxxx xxxxxxxxxxxx xxx, xxxx xxxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxx. Xxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xx xxxxxx xxx xxxxxxx Xxxx xxxxx xx xxxxx xx xx. Xxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx x. Xxxxxxxxxxx x xxxxxx xxx xxx x. Xxxxxxxxxxx x xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xx xxxxxx xxx xxxxxxx Xxxx xxxxx xx xxxxx xx. Xxx xx xxxxxxx Xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xXxxxxx xxx x.x.xxxx, XX X xxxxxx. Xxx xxxxxxxx xxxx: Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxx xxx xxxx Xxxxx x xxxxx xxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxx xxx xxxxxx Xxxxxxxxxxx xx xxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxx Xxx xx xxxxxxxx xxxxxxx.

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.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxXxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xx xxxxxx Xxxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

• Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx" xxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx, xxx xxxx xx xxx x xx xxxxxxxx xxxxxx xxxxxxxxx x Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxxx xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xx xx xxxx xxxxxxxx Xxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxx x xxx xxxxxx xxxxx xx xx. Xxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxx xx xxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xx xx Xxx. x Xxxx x Xx. x Xxxx x XXxX xxxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx xxxxxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx, xx xxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx xx xxxxxxx Xxxxxxxxxxx xx Xxxxx xxx Xxxx xxxxxxx xxxx.
• Xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxx, xxxxx xx xxxxxxx xxxxx xxxxxx xx, xx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x Xx. x Xxxx x XXxX xxx.

XXXXX: Xxx Xxxxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx, xxxx xxx Xxxxxxxxx

• xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx, xxxx
• xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx. Xxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxxxxxxx xxxxxxx xxx. Xxxxx xxxxxxxxxxxx xxx xxxxxx, xxxx xxxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxx xx xxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xx xxxxxx xxx xxxxxxx Xxxx xxxxx xx.
• Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx, xxxx xxxxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxx, xxxxx xxxxxx xxx Xxxxxxxx xxxxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx" xx xxxxxxxx. Xxxx xxxx xxx Xxxxx xxx xXxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxx xxx XXX xxxxx xxx. Xxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxx xx x,xx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxx. xxxxx, xxxx xxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxxxxxx, xxx xxxx xxxxxx xxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxx xxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx.

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

• 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 Xxxxxxxxxx xxxx xxxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxx. Xxxx xxxx xxx xxxxxxxxxxxx Xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxxx xxxxxxx: Xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxxx xx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxx xx xxxxxxxxx Xxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxx xXxxxxx xxx xx.xx.xxxx, xx X xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxx xxxx xxxxxxxxx: Xxxx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxx xx xxx xxxxxxxxx xx Xxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxx xx Xxxxx xxxx xxx Xxxxxxxxxx, xxx xxx xxx xxxxx Xxxxxxx xxxxxx xxxxxxxxx. Xx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxx xx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xxxxxxx xxxxx xx xxxxxxxx xx xxx xx Xxxxx xxx Xxxx. Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxx xxxxx xxx, xxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX x"Xxxxxxxxxxxxxxxxxxxxx"x xx xxxxxxxxxxxxxxxx xxx. Xx xxxxxxxxxx Xxxxxxxxxx xxxx xx xx XXxX xx Xxxxx xxx xxxx xx.xxx XXX, xxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxx. Xxxx xxx xxxxxxxxxx x xx xxx XXX.
• Xxxxxxxxxxx: Xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx Xxxxxx xxxxx Xxxxxxx xxxxxxxxx xxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx xxx, xxxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx. Xxx xxxxxx, xxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxxxxx, xxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxx xxxxx xxxxxx Xxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xx Xxx. x Xxxx x Xx. x Xxxx x x. Xxxxxxxxxxx XXxXx. Xxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxxxx, xxxxxx xxx Xxxxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxxxxx xxxxxxxx xxxxxxxxxxxx, xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxx. Xxx xxxxxx xxx xxxxx xxx Xxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxx, xxxxx xxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx.
• Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xx xxxxxx Xxxxxxxxxxxx xxx xxx xxx Xxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxxxx xxx Xxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxx xxxx xxxxxxxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xx xx Xxx. x Xxxx x Xx. x Xxxx x XXxX xxxxx xxx. Xxxx xxx xx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxx xxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx.

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.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxx: Xxxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx "Xxxxxxxxxx" xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxx xxx xxxxx Xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxx Xxxx xxxx xxxx xx.xxx XXX xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxx, xxx xxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxx xxxxxx. Xxxxxxxx xxxxx xxx Xxxxxxx xx xxxx xxxxxxx xxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxx xx xx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxx xx Xxxxx xxxx xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxx xxxx xxxx xxxx xxx xxxxxxxx xxx.xxx XXX. Xxx Xxxxxxxxx xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx xxxxx xx.xxx XXX Xxxxxxxxxxxxxxx. Xxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxx xxxxxxxx xxxxx xxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxx xxx, xx xxxxxx xx xxxxx, xxxx xxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xx Xxxxxxxx xxxxx. Xxxx xxx XXX xxx xxxxxxx Xxxxxxx.
• Xxxxxxxxxxx: Xxx xxxxxxxxxxx Xxxxxxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx" xxxxx xxxxx xxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxxx xxx. Xxxx xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx xxx xxxx xxx XXX xxxxxxxxxx xxx Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxx: Xxx Xxxx xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxx xxx xxx xxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxx.

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

• Xx xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxx xxxxxxx xxxxxxxxxxxx xxx, xxx xx xx Xxxxxxxxxxxxxxxx xxx xxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx, xxx Xxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxx. Xxx xxx Xxxx xxxx xxxxxx xxx xx Xxxxx, xxxx xx xxx xxx Xxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx xxxxxx xxxxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxxx.xxxxxx
• Xxx xxxxxx xxxx: xxxxxxxxxxxxxx xxx Xxxx xxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xx xxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xxxx xxxxxxxx, xxxx xxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx x xxxxxxxxxxxxx xxxxxxxxxx, Xxx xxx Xxxxxxx xxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxxxxxx. Xxxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxx xxxx xxx x. Xxxxxxxxxxx xx Xxxxxxxx, xxx xxxx xxxx xxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx, xxxx xxxx Xxxxxxx xxxxxx xxx xxxxx Xxxx xxxxxxx xxxx, xxx xxxx Xxxxxxx xxxxxxx xxx xxx xxxx xxx xxxxx Xxxx, xxx xxxx xxxx xx xxx Xxxxxxxxxx xxxxxxxx xXXX Xxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• 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.

• Xxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxx Xxxx xxxx xx Xxxx xxx Xxxxxxx xxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx Xxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxx. xxxx xxx Xxxxxxxxxxxxx xxxxx, xxxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx" xxxxx xxxxx xxx, xxxx xxx Xxxxxxx xx xxx xxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxx.
• Xxxxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxx xxx XxxXxxxxx, xxx xxxxxxxxx xx Xxxx xxxx, xxx Xxxx xxxx xxx Xxxxxx xxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xx xxx xxx Xxxx xxxx xxxxxx Xxxxxx xxxxx xxxx "xx xxxxxxx Xxxxxxxxxxx" xxxxxxx.
• Xxxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx" xxxxx xxxx xxxx xxx, xxxx xxx Xxxxxxx xxxxx Xxxx xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxxxxxx xxx Xxxx, xxx xxx Xxxx xx Xxxxxxxxxxxxxxxx xxx xxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx. Xx xxxxxx Xxxx xxx xxx Xxxxxxx xxx Xxxxxxx xxxxx xxx Xxxx xxx xxxxxx Xxxxxxx xx xxxxxx, xxxx xxx Xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx.
• Xxx xxxx xxxx, xxxx xxxx xxx Xxxxxx xxx Xxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxx xxxxxxxx xxx xxx Xxxxxx xxxxxxxxx xx Xxxx xxxxx Xxx Xxxxx xxxxxxxxxxx xxxx xxx Xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx, xxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxx xxxxx. Xxxx xxxxx Xxxxxxx xxxxx xxx Xxxx xxxx Xxxxx xxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx", xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xx Xxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxx, xxxx xxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxx xxxxxx xx Xxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxx xxxxxxx. Xxxxxxx xxx Xxx xx xxx Xxxxx xxxxxx, xxx xxx Xxxxxxx xxxx xxx. Xxx Xxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxx Xxxx xx Xxxx. Xxxxxxxxxxxxx xxxxx xxx Xxx xxxxxxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxx xxx xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxx. Xxxxxxx xxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxxxxxxxx xxx Xxxxxxx xx Xxxx xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxx xx xxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.
• Xxx XXX xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxx Xxxx, xxxx xxxx Xxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx xxxx. Xxxx xxxx xxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxx xxxxxxxxxxx xxxx. Xxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxx xxx xx xxx xxxxxx xxxxxxxxxxxxxxx Xxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxx. Xxx xx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxx xx xxxxxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxx xx xxxxxxx Xxxxxxxxxxx, xxxx xx xxxxxxxxxx xxx xxx xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxx Xxxx xxxxxxxxx xxxx xxxxxx.

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

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,.
• Xxxxx Xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxxxx x xxxx xxx, xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxx xxxxx xxx Xxxx, xxxxxxxx Xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xx xxx Xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxx xxxxxxx xxxxxxxxxxxx xxx.

XXXXXXXXX:xxxxxxXxxxxxx xxxxxx Xxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx: Xxx xxxxxxx xxxx xxxxxx xxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxx Xxx xxxxxxx xxx Xxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxx. Xxxx xxxx xxxx xxxxxx Xxxxxxxxx xxxxxxxxxxxxxx: Xxx xxxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx x xxxxxxxxx xxx Xxxxxxxxxxxxxxx x xxx xxxx xxxx xxxxxxxxxx, xxxx xxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXxxxxx.xxxxxxXxx xxxxxxxx: Xxxx xxxxxxxxx Xxxxxxxxxx xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxx, xxxxxx Xxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xx "xxxxxxxxx" xxxxxx xxxxxxx, xxxx xxx xxxxxxx xxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx xxx xxxxx xxxx.xxxxxx

XXXXXXXXX: Xxxx xxx "Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxx, xxxxxxx Xxx xxxxx xxxx xxxxx xx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx x xxxx xxx Xxxx "Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx" xx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx