3. Zeilen 23-72: Betriebsausgaben
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Wichtig: Auch die Fälligkeit muss rund um den Jahreswechsel liegen
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Zeile 23: Betriebsausgabenpauschale für bestimmte Berufsgruppen
Xx xxxxxxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx. Xxxx xxxx xxxxxxx xxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxx xx xx. xxxxxxxxx xxxx. Xxxx xxxxxxxx Xxx xxxxx "xxxxxxxxxxxx Xxxxxxx" xx xxx Xxxxxx xx xx. xx xxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx Xxxxx xx, xx xxxx xx xxxxxxxxx xxxx.
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Zeilen 24, 25: Land- und Forstwirte: Bebauungskosten- und Betriebsausgabenpauschale
Xx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx Xxxxxx x.X. Xxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxx, xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxx Xxxxxxxxx x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxx. Xxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxxx Xxxxxx, xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx Xxxxxxxxxxxx.
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Zeile 26: Waren, Rohstoffe und Hilfsstoffe einschl. Nebenkosten
Xx Xxxxx xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxx, Xxxx, Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx.xxxxxx
Zeile 27: Bezogene Fremdleistungen
Xx Xxxxx xx xxxxx Xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxxxxxxxxx
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Zeile 28: Ausgaben für eigenes Personal
Xx Xxxxx xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx Xxxxx Xxxxxxxxxxx xxx. Xxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx, x.X. Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx.
Zeilen 30-37: Abschreibungen - Allgemeines
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Zeile 30 (und Zeilen 3-21 Anlage AVEÜR): Abschreibungen auf unbewegliche Wirtschaftsgüter
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Zeile 31 (und Zeilen 33-38 Anlage AVEÜR): Abschreibungen auf immaterielle Wirtschaftsgüter
Xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxx, xxxxxxxxxxxxxxx Xxxxx xxx xxxxxxxx Xxxxxxxx xx Xxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx
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Zeile 32 (und Zeilen 39-61 Anlage AVEÜR): Abschreibungen auf bewegliche Wirtschaftsgüter
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Zeile 33: Sonderabschreibungen nach § 7g EStG
Xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxx xx Xxxx xxx XxxxxxxxxxxxXxxxxxxxxxx xxx xx xxx xxxxxxxxx xxxx Xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx xx x xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xx Xxx. x xxx x XXxXx.
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Zeile 34: Herabsetzungsbeträge nach § 7g Abs. 2 EStG
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XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx, xx xxxx xxx xxxxxxx XxX xxxxx xxxx xxx XxxxxxxXxX xxxx xx xx Xxx. x xxx x XXxX. Xxxx xxxx xxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xx "xxxxxxxxxxxxxx" Xxxxxxxxxxxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx XXX xxx. xxxxx x.xxx XXX xxxxx.
Xxxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX.
Xxxxxxx:xxxxxxXxxxx xx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxx xxxxxxx x xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxx. Xx xxxxxx Xxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxx xxx XxxxxxxXxxxx xxxx xxxxx xxx xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxx, xxxxxxxxx xx xxx Xxxx xxx xxxx Xxxxx xxxxxxxxxxx. Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxx, xxx xx xxxx xxxxxxxxxxx xxxxxxx, xxxx xxxxx xxx XxxxxxxXxxxx xxxxx xxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxx xx xxxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxxx xXxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxx.xxxxxxXxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxx xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxx xxxx xxxxx xxx xxxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxx xxx. xxxxx Xxxxx xxxxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxxx xxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xx xx.xx.xxxx xxx xx Xxx. xx Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx"x.xxxxxxXXXXXXX xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX, xxx xx xxxx xxxxxxxxx,xxxxxxxx xxx xxxxxxxx Xxxx xxx xxx xx.xx.xxxx xxxxxxxxxxxxxxxxxxXxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxx.
Zeile 35: Aufwendungen für geringwertige Wirtschaftsgüter
Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxx xxx xxxxx Xxxx xxx xxx Xxxxx xxx Xxxxxxx xxxxxxxx, x.x. xxxxxxxxxxxxx, xxxxxx. Xxxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx.
Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXXXx xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxxx.
Xxx xxxx xxx Xxxxxxxxxxxx:
Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xx x.x.xxxx xxxxxxxxxxx, xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxxxx Xxxxxxxx:
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XXX xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxx XXx.x xxxxxxx xx Xxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxx xxx Xxxxxxxx xx Xxxxx xx xxx.
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XXX xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxx XXx.x xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.xxxxxxXxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxx xxx Xxxxxxxx xx Xxxxx xx xxx.
xxx Xxxxxxxxx xxxx XXX xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx,xx XXX xxx xxx XXX:
Xxx xxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxx: Xxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxx xxx xxx xxxxxx xxxxx x Xxxxx xxxxxxxxxxx. Xxx xxxxxx: Xxxx XXX xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx,xx XXX xxx x.xxx XXX xxxxx XXx.x xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxxx x Xxxxx xxx xxxxxxx xx x xxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx xxx x Xxx. xx XXxXx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxx xxx Xxxxxxxx xx Xxxxx xx xxx, xxxx Xxxxxxxxxxxx xxx xx xxXxxxxxxxxxxxxxxxx xx Xxxxx xx. Xxxxxx Xxxxxxxxx xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx,xx XXX xxx x.xxx XXX xxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxx xxx xx xxxxxxxx xxx Xxxxxx XXXxxX xXxxxxx xxxxxx.
Xxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx XXX, xxx XXX xxxx x.xxx XXX xxx xxxxx xxx Xxxxxxxxx x xxxx Xxxxxxxxxxxx x xxxxxxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX Xxxxxxxx xxxxxx xxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxxx xxxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, x.X. xxxxxx. Xxxxxxxxxx xxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xX xx Xxx. x XXxXx.
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Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxxxxxxx.
Xxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxxx xxx xxxxx xxx Xxxx, xxxx xx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx.xxxxxx
Xxxxx Xxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx XxxXxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx X x.x XXxX xxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxx xxxx xxx Xxxxxxxx xxx Xxxxxx xxx xxx xx xxx XXX xxxxxx.
Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx:
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Xxxxxxx: Xx xxx Xxxxxx XXXxxX xxxxxxx xxxxx Xxxxxxxxxx xxx XXX.
Zeile 36 (und Zeilen 62-80 Anlage AVEÜR): Auflösung Sammelposten nach § 6 Abs. 2a EStG
Xx Xxxxx xx xxxx xx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx,xx XXX xxx x.xxx XXX xxxx Xxxxxxxxxxxx, xxx xx xxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxx x Xxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxx xxxxx xx xxx xxxxxxxxx xxxx Xxxxxx xxxxxxx xx x xxx Xxxx xxx x Xxx. xx XXxXx.
Xxx xxxxxxx Xxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx:
- Xxxxxxxxxx xxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx,xx XXX xxx x.xxx XXX. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxx xxxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, x.X. xxxxxx xX xx Xxx. x XXxXx. Xxx xxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx.
- Xxx Xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxxxx.
- Xxxxx Xxxx xxx xxx xxxxx Xxxxxxxxxxxx xxxxxx Xxxxxx xx xxxxxx xxx xxxx Xxxx xxxxx x Xxxxx xxxxxxxxxxxxx.
- Xx xxxxxx Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xx x, xxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxx "xxx xxxx xxxxxxxx" x xxx xxxxx xxxxxxx x xxxx xxxx xxxx xxxxx.
- Xxxxxxxxx, xxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxx xxxxxxxxxx xxxxx xxx. Xx xxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx xxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx XXX xxxxx xxx xxxxx Xxxx xxxxxxx xxxxxx xxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xxxx xxx xx Xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx.
XXXXXXXXX: Xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxx x Xxxxx xxx xxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx, x.X. Xxxxxxxxxxxx xxxxxxx xxxxxx x Xxxxxx xxxx Xxxxxx xxxxxxx xxxxxx xx Xxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxx.
Zeile 37: Restbuchwert der im Kalenderjahr ausgeschiedenen Anlagegüter
Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx, xxx xxxxxxx xxxx xxxxxxxxxxxxx xxxx, xx Xxxxxxx xxxx xxxxxx xxxxxxx xxxxxx, xxxx xx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx x XXX xx xxxxxxxxx.
Xxxxx Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx Xxx xx Xxxxx xx xxx Xxxxxxxxxxxx xx. Xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xXxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxxxx xx xxxxxxxxx.
XXXXXXX: Xxx Xxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxx, xxxxxxxxxx xx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.
Zeile 38: Miete oder Pacht für Geschäftsräume und betrieblich genutzte Grundstücke
Xx Xxxxx xx xxxxxx Xxx xxx Xxxxx, Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx x xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx. Xxxxx x xxx. Xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx xx Xxxxx xx xxxxxxx.
Zeile 39: Miete und sonstige Aufwendungen für doppelte Haushaltsführung
Xx Xxxxx xx xxxxxx Xxx xxx Xxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx.
- Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx, xxxxxxx xx Xxxxx xx xxxxxxxxx.
- Xxxxxxxxxxxxxxxxxxx xxxxxx Xxx xx Xxxxx xx xx. xxx.
Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx xxx xxx Xxx xxxxx xx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxx xxxxxxxxxxxx xxxxxxxxxx xx xxx Xxxxxxxxxx
- Xxxxxxxxx Xxxxxxxx: Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx
- Xxxxxxxxx Xxxxxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx
Zeile 40: Aufwendungen für zum Betriebsvermögen gehörende Betriebsgebäude
Xx Xxxxx xx xxxxx Xxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xx Xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx, x.X. xxxx Xxxxx, Xxxxxx, Xxxxxxxx, Xxxxxxx xxx.
Xxxxxxxxx xxxxx Xxx xx:
- Xxxxxxxxxxxxxx xx Xxxxx xx,
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Zeile 41: Aufwendungen für Telekommunikation
Xx Xxxxx xx xxxxx Xxx Xxxx Xxxxxxxx xxxx Xxxxxxx, Xxxxxxxx xxx. xx.
Xxxxxx Xxx Xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxx. xxxxxxxxxx Xxxxxxxxxx, xxxx xxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx Xxx xx Xxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxxx xx Xxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx Xxx xxxxx xx Xxxxx xx xxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxx xxxx xxxx xxxxx Xxxxxxx xx Xxxxx xx xxxxxxxx.
Xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxx xxxx Xxxxxxxxxxxxxx:
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Xxxx xxx xxxxxxxxxxxxx xxx. xxxxxxxxxxx Xxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xx xxxxxxx, xxxxxxx Xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx: Xxxxxxxxx xxxx xx x xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxx xx XXX xxxxxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxx:
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- Xxxx Xxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxx xxxx xxx xxxxx Xxxx xxxxxxxx. Xxxxx Xxxxxxx xxxxxxxxx xxxx, xxxx Xxxx Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxx xx xxxxxxx Xxxxxxx.
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Xxxxx Xxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xx x xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxx Xxx xxx Xxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxx xx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxxx xxxxxxxxxxx Xxxxxx xxxx xxxx xxx xxxxx Xxxx xxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxx xxxxx Xxxx xxxx Xxxx.
- Xxx xxx XxxxxxxxxxxXxxxxxxx xxxx xx xxxx xx xxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxxx. Xxxxxx xxxxxx Xxx xxx Xxxxxx xxxxxxxxxx, xx xxxxx Xxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxx.
- Xxx xxxxxxxxxxx Xxxxxx xxxxxxxxx Xxx xxx xxxxx: Xxxxxxxx Xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxx XxxxxxxxxxxXxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxx Xxxxxxx. Xxxxxx Xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxx.
- Xxxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx. Xxx xxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxx xxxxxxxxx, xx xxx Xxxxxxxxx xxx. xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xx xxxxxxx. Xxxxxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx.
XXXXXXXXX: Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxx xxxxxxxxxxxx XXX xxxxx xxxxxxx xx Xxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxx xxxxxx. Xxxxx xxxx Xxxxx xx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx.
Zeile 42: Übernachtungs- und Reisenebenkosten
Xx Xxxxx xx xxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx.
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Xxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxxxx Xxx Xxxx xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxx xxx xx xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxx xx xx x x xx Xxxxxxxxxxx xxxx xx x,xx XXX x xxxx xxx Xxxxxxxxxxx xxxxxxxx xX x.x Xxx. x XXxXx.
Xxx xxxxxxxxxxxxxxx xx Xxxxxxx xxxx xxxx xxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx x xxxxx xxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxx Xxxx xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxx xxx xx xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xx Xxxxxxx xxxxxxxx xx xx x xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx.
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Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xx Xxxxxxxx:
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xx xxxx: Xxx Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx.
Zeile 43: Fortbildung
Xx xxxxxx Xxxxx xxxxxxx Xxx xxxx xxxxxxxxxxxx xxxxxxxxxxx xx xxx Xxxxxxxxxx
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Xxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxx.
Zeile 44: Rechts- und Steuerberatung, Buchführung
Xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx xxxxxx Xxx xx xxx Xxxxxxxxxx
- Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx
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Zeile 45: Miete / Leasing für bewegliche Wirtschaftsgüter
Zeile 46: Erhaltungsaufwendungen
Xxxx xxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx xxxxx xxxx Xxxxxxxx xxxx Xxx xxxxxxxxxxx xxxxxx xxxx.
Zeile 47: Beiträge, Gebühren, Abgaben, Versicherungen
Xxxxxxx Xxxxxxxxxxxxx:
Zeile 48: Laufende EDV-Kosten
Zeile 49: Arbeitsmittel
Xxxx xxxxxx Xxx x.X. Xxxxxxxxxxxx xxxx Xxxxxxxxxxx, Xxxxx xxxx Xxxxxxxxxxxxx xxx.
Xxxxxxx Xxxxxxxxxxxxx:
Zeile 50: Kosten für Abfallbeseitigung und Entsorgung
Zeile 51: Kosten für Verpackung und Transport
Zeile 52: Werbekosten
Zeilen 53-54: Schuldzinsen
Xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxx xxxxxx xxxx Xxxxxx xx xxxxxxxxxxxxx:
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Xxx xxx xxxxxx Xxxxxx xxxxxxx xx xxxx xxxxxxxxxxxxxxxxx xxxxx xxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxx. Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxx xxxx xxxxxxxxxxxxx xxxx, xxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxx xxxx. Xxx xxxxxx Xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxx xxx Xxxxxxxxx "Xxxxxx XX" xxxxxxxxx. Xxxxx Xxx xxxxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxx XxxX xxx xxxx. xxxxxxxxxxxx Xxx xxxxxx xxxxxxxxxxxxx, xxxxxx Xxxx Xxxxxxxxxxxx x.xxx XXX xx Xxxx xxxxxxxxxxxxxx xxxxx. Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx, xxx xxxx xx Xxxxx xx. Xxx Xxxxxx XX xxxxxxx xxxxxxxxx xxx xxxxxxxx Xxxxxx XXX. Xxx xxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx, xxxxxx Xxxxxxxx xxxx xxxx xxxxxxxx xxxxx xx xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxx. XXX xx.x.xxxx, X X xxxxxx XXX x.xx.xxxx, XXxXx xxxx X X. xxxxx. |
Zeile 55: Gezahlte Vorsteuerbeträge
Xx Xxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xx Xxxxxxxxx xxxxx Xxxxxxxxx.
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Zeile 56: An das Finanzamt gezahlte und ggf. verrechnete Umsatzsteuer
Xx Xxxxx xx xxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx, xxx Xxx xx Xxxxx xxx Xxxxxx xx xxx Xxxxxxxxx xxxxxxxxx xxxxx. Xxx xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxx. Xxxxxxxxxx xxx xxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx.
Xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxx, xxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx.
Xxxxx Xxx xxxxxxx Xxxxxxxx xxxxx, xxxxxxx Xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx.
Zeile 57: Bildung von Rücklagen und/oder Ausgleichsposten
Xx Xxxxx xx xxxxxxxxxxx Xxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxx xxx, xxx Xxx xx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx.
Zeile 58: Übrige Betriebsausgaben
Xxxxxx Xxx xxxx Xxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx. Xx Xxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx:
- Xxxxxxxx Xxxxxxxxxxx.
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- XxxxxxxxxxxxxxxxxxxxxXxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx XxxxxxxXxxxxxxx.
Zeile 60: Geschenke
Xx xxx Xxxxxx xxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx x Xxx. x XXxXx.
Xx Xxxxx xx xxxx xx xx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxx: Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxx xxxxx xxxx xxx xx XXX xxxxxxxx xxx x Xxx. x Xx. x XXxXx. Xxx Xxxxxx xxx xx XXX xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxx, xxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx.
Xxx xxx xx XXXxXxxxxx xxxxxxx xx xxxx xxxxx xx xxxxx Xxxxxxxxxx, xxxxxxx xx xxxx Xxxxxxxxxx: Xxxxx xxxx xxx Xxxxxx xxx Xxxxxx xxx xx XXX xxx Xxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxx xx Xxxxx xx xxxxxxxxxxx.
XXXXXXXXX: Xxx Xxxxxx xxx xx XXX xxxx xxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xx xxxxxx Xxxxxxx xxxxxx xxxx xX x.xx Xxx. x Xxxx x XXxXx. Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xx xxxxxx Xxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxxxxxxxx xxx xx Xxxxx xx xxxxxxxxxxx.
Zeile 61: Bewirtungskosten
Xx Xxxxx xx xxxx xx xx Xxxxxxxxxxxxxxxx: Xxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx "xxxxxxxxxxxxxxx" Xxxxxx xxx xxxxxxx xxx "xxxxxxxxx xxxxxxxxxxxxx" Xxxxxx. Xxxx xxx xxxxxxxxx, xx xxxxxxx Xxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx:
- Xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx, xx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xx xxxxx xxx xxxxxxxxx xxxxxx xxxxxx. Xxxxxx xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx, xxxxxx Xxxxxxxxxxxx. Xxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xx xx x xxxxxxxxx xxx xx xx x xxxxx xxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxx xx Xxxxx xx xxxxxxxxxxx xxxxxx xX x.xx Xxx. x XXxXx.
- Xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxx xxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxx. "Xxxxxxxxxxx" xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxx xx xxx x xxxxxxxxx xxx xxxxx xx xxxxxx Xxxxx xx Xxxxx xx xxxxxxxxxxx xX x.xx Xxx. x XXxXx.
XXXXXXXXX: Xxxxxxxxxxxx xxxx Xxxxxx, Xxx, Xxxxxxxxx, Xxxxxxx xxx. xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx. Xxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxx xx xxxxxxxxx.
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Zeile 62: Verpflegungsmehraufwendungen
Xx Xxxxx xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx.
- Xxxxxxxxxxx xxxx xx Xxxxx xx xx. xxxxxxxxx.
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- Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxx xx Xxxxx xx xxxxxxx xXxxxxxxxxxxxxxx.
Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxx Xxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx
x xx Xxxxxxx: x x x xx Xxxxxxx: x xxxxxxx xxx x Xxxxxxx: x xxxx xxx Xxx xxx Xxxxxxxxxx: |
xx XXX xx XXX Xxxx Xxxxxxxxxxxx xxxxxxxx xx xx XXX |
Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx Xxx xxxx xxxxx:xxxxxxXxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx
Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxx Xxx xxx xxxxx xx xxxxxxxxxxxxxxx Xxx xxxx xxxx xxx x Xxxxxxx, xxxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx XXX xxxx xxx Xxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx x Xxx. xx Xx. x XXxXx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xx xxxx: Xxx Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx.
Zeile 63: Aufwendungen für die Tätigkeit in der häuslichen Wohnung
Xxx x.x.xxxx xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxxxxx xxxx:
Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxx.xxxxxxXxxx xxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxx. Xx xxx xx Xxxxx xx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx xxxx xxx XxX xxx xxx Xxxxxxxxxxxx.
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Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxx xxx x.xxx XXX xXxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxx xxxxxx Xxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxx x.xxx XXX xx xxx Xxxxxxxxx xxxx XXXx xxxxxxxx xxxxxx.
Xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxx Xxxxxxxxxxx, xx xxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxx x XXX xXxxxxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxx xx Xxxxx xx xxxxxxxxxxxx.
Xxxxx xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xx xxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxx, xxxxxx xxxx xxx Xxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxx xxxx, xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx.
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Xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxx xxx Xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx: Xxx Xxxxxx xx xxx Xxxxxxxxxx xxxx.
Wann liegt der "Mittelpunkt" im häuslichen Arbeitszimmer?
Xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxx. Xxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxx: Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx. Xxxx xxx xxx Xxxx, xxxx xxxx xxx xxxx xxx Xxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx. xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxx.
Xxx xxxxxx Xxxxxxx xxxxx xx xxxx xxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xx. Xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxx. Xxx xxxxxx: Xxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxx xxxx, xxxx xxx xxxxxxxxx Xxxxxxx xxxxxxx xxx xx x xxx xxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx. Xxxxxxx xxx, xxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxx xx xxxxxxxxxxx xxxx, xxxx xxx xxxxxx xxxxxxx. Xx xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, XX X xxxxx, XXxXx XX xxxx X. xx, XX X xxxxxx, XXxXx XX xxxx X. xx xxx XX X xxxxx, XXxXx XX xxxx X. xxx.
Xx Xxxxxxx, xx xxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxx xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxxx.
Xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxx xxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxx, XXxXx XX xxxx X. xxxx.
Xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxx xxxx xxx Xxxxxxxxxxx,
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Wann liegt ein häusliches Arbeitszimmer vor?
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Abziehbare Aufwendungen für ein häusliches Arbeitszimmer
Xx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx, xxx x.X. Xxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxx, xxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx xxxx xxx Xxxxxxxx xxxx:
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XXXXXXXXX:xxxxxxXxx xxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxx xxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xXxXx, xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxx xxxx xxx xxxxxxxxx Xxxxx. Xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxx xxxx Xxxxxx, Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx. XXXXXXX: Xxxxx Xxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxx xxxxxxxx, xxx xxxxx xxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxx, xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxx xxxx xxx Xxxxxx xxx. Xxxxxxxx Xxx xxxx xxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxx: Xxx Xxxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxx x.xxxxxxx
Zeile 64: Sonstige beschränkt abziehbare Betriebsausgaben
Xxxxxxxxxxxxxxxxxxxxxx
Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxx, "xxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxx" xxx x Xxx. x Xx. x XXxXx.
Xx xxxxxx xxx xxxxxxx xxxxxxxxxxxxxx xx xxx xxxxxxxxx xxxxxx Xxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.
Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx
Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxx, xxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxx xx Xxxxxxxxxx xx xxxxxxx, xx xxxxxxxxx xxxx xxx Xxxxx xx Xxxxxxxx xxxxx. Xx X x.xx xxx XxxxxxxxxxxxxxxxXxxxxxxxxxx xxxxxx xx xxxx: "Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx, xxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx." Xxx xx X xx.x XXxX: "Xxxxxxxxxxxx ....xxxxxx xxxxxxx xxxx xxxx xxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xx xxx xxxx, xxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxx."
Xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx Xxxx xxxxxxxxxxx, xxxx "Xxxxxxxxxx" xxxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxx. Xxxx Xxxxxx: Xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx Xxx xxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxxxxxx xx xx Xxx. x Xxxx x XXxX xxxxxxxxx Xxxxxxxxxx xxx xxxx xxxxxx Xxxxxx. Xxx Xxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx,xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx xxx Xxxxxx xxxxx Xxxxxxxxx xxxxxxxx, xxxxx xxx xxxxxxxxxx Xxxxxxx xxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxx Xxxx xx xxx Xxxxxxxxx xx, xx xxx xxx Xxxxxxxxxxx xx xxxxxxxx xxxx, xxxx xx xxxxxx Xxxxxxxxxx xxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxx.
Gewerbesteuer
Xxx Xxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxx xx xxx Xxxxxx XxxX. Xxxx xxxx xxxx xx xxxxx Xxxxxxx xxxxx xxxx, xx xxxx xxxx Xxxxxxxxxx xxxxxxxxx xxxx.
Zeile 65: Fahrzeug: Leasingkosten
Zeile 66: Fahrzeug: Steuern, Versicherungen, Mautgebühren
Zeile 67: Fahrzeug: Sonstige tatsächliche Fahrtkosten
Xx Xxxxx xx xxxxx Xxx xxx Xxxxxxxxxxxxxx xx, xxx Xxxxx xxxxxxxxxx xxxx
- xxxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xx xx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xx x xxx xx xx xxxxxxx,
- xxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxx, Xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, x.X. Xxxx, Xxx, Xxxxxx.
- xxxx xxxxxxxxxxxx Xxxxxx.
XXXXXXX: Xx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.
Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxxxxxxx
Xxxxxx Xxx xx Xxxxx xx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx, xxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx: Xxxxxx Xxx xx xxx Xxxxxxxx xxxx Xxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxx, XxxX, XXX, Xxxxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxx xxx. Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx, xxxx xxxx xxxx xxx Xxxxxx xxx xxxxx xxxxxxxx Xxxxx xxxxxxxx xxx xxxx xxxxx xxxxxxx Xxxxxxx, x.X. Xxxxxxxxxxxxxxx, xxxxxxxxxx xxxxx.
Xxxxxxxxx xxxxxxx xxxxxxx Xxx
- xxx Xxxxxxxxxxxxxxxx xxxxxxx XxxxxxxxXxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxx xx Xxxxx xx.
- xxx Xxxxxxxx xxxx XxxxXxxxxx, XxxxXxxxxxxxxxxxxx xxx Xxxx xx Xxxxx xx.
- xxx Xxxxxxxxxxxx xx Xxxxx xx.
- xxx Xxxxxxxxxxxx xx Xxxxx xx xxxxxx xx xxx Xxxxxx XXXxxXx.
- xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xx Xxxxx xx xxxx xxxxxxxxx, xxxxx xxx Xxxxxxxx xx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxx x Xxxxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx!x.
- xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxx xxx xxx Xxxxxxxxxxxxxxxxx, x.X. xxx Xxxxxxx, Xxxxxxxx, Xxxxxxxxxxxx xx Xxxxx xx.
- xxx Xxxxxxxxxxxx xXxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx Xxxxx xx.
- xxx Xxxxxxxxxxxx xXxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xx Xxxxx xx.
Xxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx
Xxxxx Xxx xx Xxxxx xx xxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xx, xxx Xxx xxx xxxxx Xxxxxxxxx xxxx Xxxx, xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxx xxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.
Zeile 68: Fahrtkosten für nicht zum Betriebsvermögen gehörende Fahrzeuge
Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxx x,xx XXX xx xx xxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xx xxxxxxxxxxx.
XXXXXXXXX: Xxxxxxxxxx Xxxxx xxx XxxxxxxxxxXxxxxxxxxx xxxxxx Xxx xx Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx: Xxx Xxx Xxxxx xxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxx xxxxxxxxx.
Zeile 69: Enthaltene Kosten für Wege zwischen Wohnung und Betriebsstätte
Xxxxx Xxx Xxxxx XxxxxxxxxXxx xxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxx xxxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxx xxxxxxx x xxxxxx xxx Xxxxxxxxxxxx x xxxx xxxxx Xxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xx Xxxxxxxxxxxxxxxxxxxx xxx. x,xx XXX xx xxx xx. Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxx:
- Xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxx xxxxxx Xxx xx Xxxxx xx xx xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx.
- Xx Xxxxxxxx xxxxxxxx Xxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xx Xxxxx xx xxx xxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx.
Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxx xxxxxxxx Xxxxxxxxx:
- Xxxxxxxx xxxx Xxx Xxxxxxx xx xxx Xxxxxxx xxxx xx xxxxx Xxxxx, xxxxxx xxxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx. Xxxxx xxxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx, xxxxxx xxx Xxxxxx xxxxx xxxx xxxxxxx.
- Xxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx xx xxxx xxxxx XxX xxx xxxxxxxxxx xx xxx xxx Xxxxxxxxxxx "X" xxxx "xX" xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxxxxxx xxxxxxxx Xxx xxx Xxxxxxxxxxxx xxxxx xx xxxxxxx, xxxxxx xxx Xxxxxx xxxxx xxxxxxxxx xxxx xxxxxxx.
1. Ermittlung des Kürzungsbetrages
Xxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xx xxxxxxxxx xxxx, xxxxxx xxxxx xx, xxx Xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx Xxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxx xx xxxxxxxxx xxxxx. Xxxx Xxxxxxxx xxxxxx xxx Xxxxxxx:
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- Xxxxxxxxxxxxxxxxxx xxx.
- Xxxxxxxx, xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx xx x xxxxxxxx xxx.
- Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxx.
Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx XxxxxxxxxXxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx
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Xxxxx Xxx xxx Xxxxxxxx xxxx XxxxxxxXxx xxxxxx, xxxxxxxx Xxx xxxxx xxx Xxxxxxx Xxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx
(1) Kürzungsbetrag nach der Pauschalmethode
Xxxxx Xxx Xxxxx XxxxxxxxxXxx xx xxxx xxx xx x xxxx xxxxxxxxxxxx Xxxxxxx xxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx, xxxx xxx XxxxXxxxxxxxXxxxxxxx, xxxxxxxxx xxx Xxxxx xxx, xxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxx xxxxx:
Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx:
x,xxx x xxx Xxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxx x Xxxxxx xxx Xxxxxxxxxxx.
Xxxxx Xxx xxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxx Xxx xxxxxxxxxx xxxxxxxx xxx Xxxxx xx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx x,xxx x xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx.
Xxx xxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxxxxx "Xxxxxxxxxxxxxxx" xxx xxxxxxxxx.
(2) Kürzungsbetrag nach der Fahrtenbuchmethode
Xxxxx Xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx, xxx xxx xxx Xxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxxxx.
xxxx. xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx.
Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxx.
(3) Kürzungsbetrag mit dem Teilwert
Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xx xxx xx x, xxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx x xxx xxx xxx Xxxxxxxxxxxxxxxxxx.
Xx xxx x xxXxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxxxx, xxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxxx xxx x,xx x xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx x,xxx x xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxx xxxxxxxx xxxxxx.
(4) Ermittlung nach Kostendeckelung
Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxx xxx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx Xxxxx xx xxxxxx xxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx. Xxxx xxx xx Xxxxxxxxxx xxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxx.xxxxxx
Xx Xxxxx xx xxx xxxx xxxxxxxxxx xxx Xxxx xxxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxx xxx Xxxxxx xx xxx xx xxxx. XxX xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx xXxxxxx xxx Xxxxx xxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxx xxxxxx xxxxxxxxx xxx Xxxxx xxx.
Xxxxxxxx:
Xxxx xxxxx XxxxxxxxxXxx xxx xxxxx Xxxxxxxxxxx xxx xx.xxx XXX xxxxxxxx xxx Xxxxxxxxxxxx x.xxx XXX. Xxx Xxx xxxx xx xxxxx xx Xxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxx xXxxxxxxxxx xx xxx.
Xxxxxxxx Xxxxxxxxxxxx: x x x xx.xxx XXX x xx Xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xXxxxx xxx Xxxxxxx XxxxxxxxXxxxxxx: x,xx x x xx.xxx XXX x xx xx x xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx |
xxxxxx xxxxxxx.xxxxxxxxxXXX x.xxx XXX x.xxxxxxxxxXXX |
Xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx: x,xx x x xx.xxx XXX x xx xx x xx Xxxxxxxxxxxxxxx xxxxxxx xXxxxx xxx: x.xxx XXX .x. x.xxx XXX |
x.xxxxxxxxxXXX xxxxxxx.xxxxxxxxxXXX x.xxx XXX xxxxxxx.xxxxxxxxxXXX |
Xx Xxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxxxx, xxx xx Xxxxx xx xxxxxxxxxxx xxx.
Zeile 70: Entfernungspauschale
Xxxxxxxxxxx xxx xxx Xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx x xxxxxx xxx Xxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xx Xxxxxxxxxxxxxxxxxxxx xxx. xxx x,xx XXX xx xxx xx. Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx
- xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx
- xxxx xxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.
Xxx Xxxxxxxxxxxx xxx XxxxxxxxxXxx xxxxxx xx Xxxxx xx xx xxx xxxxxxxxxx Xxxxxx xxxxxxxx, xxx xxx xxxxx Xxxxxxx xxxxxxxxx.
Xxx xxx xx. Xxxxxxxxxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxx x Xxxxxxxxxxxxxx x x,xx XXX
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Xxxxxx xx xxx xx. Xxxxxxxxxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxx x Xxxxxxxxxxxxxx x x,xx XXX
Xxxxxxxxxxx xxxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx:
Xxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxx Xxxxxx x Xxxxxxxxxxxxxx x x,xx XXX xx,xx XXX xx xxx xx. Xxxxxxxxxxxxxxxxxxxxx
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxx.
Zeile 71: Nicht abziehbare Beträge
Xxxx xxxx Xxxxxxxx xxxxxxxxxxx, xxx xxxxxxx xx xxx Xxxxxx xx xx. xxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx xxx Xxxxxx xxxxx xxxxxxx xxxxxxx, x.X. Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx x Xxx. x Xxxx x Xx. x XXxXx.
Zeile 72: Summe der Betriebsausgaben
Xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx xx xxx Xxxxx xx.
4. Zeilen 73-98: Ermittlung des Gewinns / Verlusts
Zeile 73: Summe der Betriebseinnahmen
Xx Xxxxx xx xxxxxxxxxxx Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xx.
Zeile 74: Summe der Betriebsausgaben
Xx Xxxxx xx xxxxxxxxxxx Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxx xx.
Zeilen 75-80: Steuerfreie Einnahmen und Betriebsausgaben
Xx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xxx xxxxxxx Xxxxxxxxx xxxxxxxxx x xxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxx xxxx xxxxxx xxxxxx. Xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx x.X. xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx x Xx. xx, xxx, xxx XXxXx, Xxxxxxxxxxxxxxxxxxxx xxx x Xx. x XXxXx xxxx Xxxxxxxxxxxxxxxxxx xxx xx XXxXx xxxxxxxxx. Xxxxxx xxx. xxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxx, xxx xxxx xx xxx Xxxxxx xxxxx xxxxxxxxxxx, xxx xxxxxx, xxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxx, xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx.
Xxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxxx xxxxxx, xxxxxxx xxxxx xxxx. xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxx xx xx. xxxxxxxxxxx xxxxxx xxxx, xxxx xxx xx xxx Xxxxxx xxxxx xxxxxx xxxxxxxxxxxxxx.
XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx Xxxx xxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xx Xxxxxx xxxx xx Xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxxx xx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx.xx.xxxx xXXX X xxxxxx xxx xxx xx.xx.xxxx xXXXX X xxxxxx. Xxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx. xxxx: XxxxxxXxxxxxxxx Xxxx xxxxx. Xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxx xxxx xxx xxxxxx xxx xxxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx. Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxx xxxxxx, xxxx Xxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx. Xxxxxxx: Xxx xxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxx xxx xxxxx xxxxxxxxxxx Xxxxx xxxxxxxxxx, xxxxx xx xxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxxx Xxxxxx xxxxxxxx xx xxxxxxx. Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxx xxxxx xxx Xxxxx xxxxxxxx.
Xxxx xxxx xx xx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx:
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Zeile 81 ff.: Hinzurechnung der Investitionsabzugsbeträge nach § 7g Abs. 2 EStG
Xxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxx xxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx: Xxx xx xx x xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x xxx x XXxXx xxx xxxx xxxx xxx Xxxx xxx xx xx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xx Xxxxx xxx xxxxxx.
Xx xxxxxx xxxxxxxx Xxxxxxxxxx:
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Zeile 87: Gewinnzuschlag nach § 6c i.V.m. § 6b Abs. 7 und 10 EStG
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Zeile 88: Investitionsabzugsbeträge nach § 7g Abs. 1 EStG
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Zeile 89: Wechsel der Gewinnermittlungsart
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Zeilen 91-96: Beteiligungen an Personengesellschaften, Gewinnkorrekturen
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Zeilen 97-98: Gewinn oder Verlust
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