Diese Ausgabe bietet unter anderem folgende interessante Themen:

  • Doppelte Haushaltsführung: Wann ist die finanzielle Beteiligung ausreichend?
  • Firmenfahrrad: Neue Steuerbegünstigung der Privatnutzung
  • Verlust des Arbeitsplatzes: Werden Abfindungen zu hoch besteuert?
  • Umsatzsteuer: Ist die Vermietung von Stellplätzen stets steuerpflichtig?
  • Firmenwage; Steuermodell "Kostendeckelung bei Leasing" jetzt beim BFH
  • Änderung von Steuerbescheiden: Sechs-Augen-Prinzip schließt Korrektur aus

Hier geht es zum gesamten Inhaltsverzeichnis und zu Ihrem SteuerSparbrief (Hinweis: Die PDF-Datei zum Ausdruck finden Sie unterhalb des Inhaltsverzeichnisses):

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I. Beruflicher Bereich

1. Doppelte Haushaltsführung:
Wann ist die finanzielle Beteiligung ausreichend?

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2. Auswärtstätigkeit:
Übernachtungskosten bei fehlender erster Tätigkeitsstätte

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3. Studienkosten:
Rückzahlung als Werbungskosten absetzbar?

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4. Vergünstigte Wohnungsüberlassung:
Gesetzgeber vergisst die Sozialversicherung

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5. Firmenfahrrad:
Neue Steuerbegünstigung der Privatnutzung

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6. Verlust des Arbeitsplatzes:
Werden Abfindungen zu hoch besteuert?

Xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxx. Xxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxx, xxx xxxx xxxxxxxxxxxxxx xxxx xxx "Xxxxxxxxxxxx" xxxxxxx. Xxx xxxxx xxx Xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxx xx. Xxxxxxxxxxxx, xxx xxxxxxx xxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx xxxxxxxx.

Xxxx xxxx xxxxxxx: Xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx, xxxxxxxx xxx Xxxxxx xxxxxxxx "xxxxxxxxx" xx. Xxxx xxx Xxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx, xxxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxx. Xxxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxx xxxxx xxx xxxxx Xxxxxxxxxxxx xxx xx XxxxxxxxXxxxx xxxxxxx, xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx.

Xxxx xxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx: Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xx Xxxxx xxx xxx xx xx.xxx XXX xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxx "xxxxxxxx" Xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx "xxxxxx Xxxxxx" xxx xx xxx xx Xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx, xxxxxxx Xxxxxxxxxxxx xxxx xxxxx "Xxxxxxxxxxxxx" xxxxxxx xxx xxxx xx Xxxxxxx Xxxxxxx xxxxxxx. Xxx xxxx xxxxxxxx

XXXXXXX xxx xxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx x xxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx x.x.xxxx, x X xxxxx, XXXxXxxxxxxxx xxx x.x.xxxx, XX X xxxxxx. XXXX: Xx xxxx xxxxxxxxxxxx xxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxx xxxx xxxxxx. Xxx xxx Xxxxxxxx xxxxxxx Xxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxxx xxxxxxxxx, xxxx xx xxxxx xxxxxxxxxx Xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xXx. x XxX xxxxxxx. Xxx xxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxx xxxxx xxxxxxxxx xxxxx xxxxxx.

XXXXXXX: Xxxxxxx xx Xxxxxxx xxx XxxxxxXxxxxxxxx Xxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx, xxxx xx xxxxx Xxxxxxx xx xxxxxxxx xxxxxx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxx xxxx. Xxxxxxxxxx xxxxxxxxxxx xxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx", xxxx x.X. xxx Xxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxx xxx xx xxxx, xxxxx xxxx Xxxxxxxxxxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxx" xxx, xxxx xxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx "Xxxxxxxx" xxxxxxxxxx. Xxxxxxxxx xxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxx x xxxxxxxxx xxx Xxxx x xxxx xxxx xxxxxx "Xxxxxx". Xxxxxxxx xxx xxxx xxxxxxxx xxxx Xxxxxxxxx xx xxxxxxxx. Xxx xxxxxxxxx xxxxxxx Xxxxx xxxxxxxxxx xxxx Xxxxxx xxx xxxxxx Xxxxxxxxxx.

xxxxxx

7. Steuervorteile:
Lohnsteuer-Modell "Fahrzeugwerbung" vor dem Aus?

Xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx xxxxxxxx Xxx xx xxx xxxxxxx xx xxxxxx xxx xxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx, xx xxxxxxx xx xxxx xxxxx xx Xxxxxxxxxxx, xxxxxxx xx xxxxxxxx Xxxxxxxxxx x.X. xxx xx xx Xx. x XXxX. Xxxxx xxxx xxxxxxxxxx, xxxx xxx xxxxxxx xxx xxx XXX xx Xxxx xxxxxxxx x xx xxx Xxxxxxx!

Xxx xx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxx "Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx" xx xxxx xxx xxx Xxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xx xxxxxxxxx Xxxxxxxxx xxx: Xxxxx xxxxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxx XXX xxxxxxxxx xxxxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxx xxxx xxx XxxxXxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxx xxxx Xxxxx xxxxxxxx xxxxx. Xxxxxxxx xxx xx xxx xxxx Xxxxx xxx Xxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx xxxxx xx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxxx xx xxxxxxxxxx xxxx. Xxx xxx xxx xxx xxxxx xxxx xxxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx, xxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx, xxx Xxxxxxxxxx xxxxxxxxxx xXX Xxxxxxxx, Xxxxxx xxx x.xx.xxxx, x X xxxxxxx Xx.

  • Xxx Xxxx: Xxx Xxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxx xx, xx xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxx xx Xxxxx xxx xxx XXX xx Xxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxx, xxxx xxxxx Xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx. Xxx xxxxxx xxxxxxxxx xxxxxxxxx Xxxxx xxxxxx xx xxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxx xx xxxx xxxxxxx xxx xxx xxxxxxxx xxxxxxxxx Xxxxxxx xxxxx xx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxx xxxxx xxx Xxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx.
  • Xxxxxxxxxxx: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xx xxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxx xx xxxxxxxxx, xxxx xxxxx xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxxx xxx xxxx xxxxxxxxxx xxxxxx xxxxxxx, xxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxx. Xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxx, xx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxx Xxxxxxxx xxxx, xx xx xxx Xxxxxxxx xxxx Xxxxxxx xxxx xxxxxx Xxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx, xxx xxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxxx xxxxx xxx xxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxx xxx XX XxxxxxxxxxXxxxx xxx xx.xx.xxxx xx X xxxxxxxx. Xxxxxx Xxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxx xxx Xxxxx, xx xxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx. Xx Xxxxxxxxxxxx Xxxx xxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xx. xxxx XXX xxx xxxx xxxx xxxxx xxxxxxx, xxxxxxx xxxxxx xx Xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxx Xxxxxxxxx xxx. Xxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxx: Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxx Xxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxx xxx Xxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxx, xxxxxxx xxxxx xxx xxxx, xxxx xxxx xxx XxxxxxxxxxXxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxx xxxxxxxxxx xxxx. Xxxxx xxx xxxx "xxxxxxxx Xxxxxxxxxxxxxxxxxx", xxx xxx xxx XX Xxxxxxxx xxxxxxx, xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxx Xx. xx: Xxxxxxxx xxxx XxxxxxxxxxxXxxxxx xxxXxxxxxxxxxxxxxx"

xxxxxx

8. Gutscheine und Sachbezüge:
Nachträgliche Kostenerstattungen vermeiden

Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx Xxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx, xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxx xxx x.xxx XXX xx Xxxx. Xxxx xxxxxx Xxxxxxxxx xxxx xx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx: xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx XXX xxx Xxxxx. Xxxxx xxxXXXxXxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxx, xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxx.

XXXXXXX xxx xxxx xxx x.x.xxxx xx Xxxxxx xxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxx xxx Xxxxxxxxx xxxxxx, xxxxxxxx xxxxx xxxxx xxx xx XXXxXxxxxx xxxxxx xxx xx xxxxxxxxxx xxxx xxx x Xxx. x Xxxx x XXxXx. Xxxxx xxxx xxxxxxxx x xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx x Xxxxxxx xxxxxxx Xxxxxxxxx xxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx:

  • Xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxx xxxxxx Xxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxx xx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xx XXX xxx. Xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xx XXX.
  • Xxx Xxxxxxxxxxxx xxxxx Xxxxx xxxx Xxxxx Xxxxx xx Xxxx xxx xx XXX xxx xxx xxxx xxxxxx Xxxxxxxxxxx x xxx xx Xxxx xxx Xxxxxxxxxxxxxx x xx Xxxxxxxxxx xxx Xxxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xx XXX.
  • Xxx Xxxxxxxxxxxx xxxxx xxxx xxxxx Xxxxx xxxxxx xxxxx Xxxxxxxxx xxxxx xx XXX, xxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx, xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxx xxxx xxx Xxxxxx xxxxxxx xxxxxxxxx.
  • Xxx Xxxxxxxxxxx "xxxxxxx" xxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxx xx XXX xxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxx. Xxxxxx xxxx xxxxxxxxx xxx xxxxxx xxxx xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx x xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxx x xx XXX xxxxxxxxx.

Xx xxxxx Xxxxxxxxxxxxx xxxxxxx xx xxxx xxxx xxx Xxxxxxxxxxx xx x xxxxx xxxx xxxxxxxxxxxx x xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xx xxxx xxxx xxxx xxx Xxxxx xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxxx Xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx, xxxxxx xxx xxxxx xxx "Xxxxxxxxx" xxxxxx Xxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxx xx xxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xx xxxx xx xxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx.

Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx Xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxx xxxx xxxx xxx xx XXX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxx x Xxx. x Xxxx xx XXxXx. Xxxxx xxx "Xxxxxxxxx", xxxxxxx xxx "Xxxxxxx" xxx. Xxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx, xxx xxxxxxxxx "xxx Xxxx" xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx, xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx XxxxxxXxxxxxxxx Xxxxxx xxxxx.

xxxxxx

9. Gehaltsumwandlung:
Kommt die geplante Gesetzesänderung doch nicht?

Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx, xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xx xxxxxxxxx, x.X. Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxx, xxxx xxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxx, xxx xx xx xxx Xxxxx, xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxxx xxxx Xxxxx xxxxxxxxx xxx. "Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxx xxxxxx xxxxx xxxxxxxxx Xxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx. xxxxxxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxx xx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxx xxx, xxxxx xxxxxxxx "xxxxxxxxxxxxx Xxxxxxxxxxx" xxx.

Xxxxx xxxxx xxxx x xxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxx xxxx xx Xxxxxxxx, xxxx Xxxxxxxxxxxx xxx Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxxx xxx x.x.xxxx, XX X xxxxx, XX X xxxxx, XX X xxxxxx. Xxx XXX xxxxxx xxxx xxxxx xxx Xxxxx "Xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx" xxxx. XxxxxxXxxxxxxxx Xxxxxxxx xxxxx.

Xxxxxxx xx XxxxxxXxxxxxxxx Xxxxxxx xxxx xxxxx xxx xxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx XXX xxxxxx xxxxxxxxx xxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xXXXx xxx xxxx xx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx. Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxxx Xxxxxxx x xxx xxxxxxx Xxxxxx "xxxxxxxxxxxx" x xxxxxxxx. Xx XXXxXxxxxxxxx xxx x.x.xxxx xXX X x xX xxxxxxxxxxxxx :xxxx xxxxxx xx xxxxx xxxxxxx:

"Xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxx xXxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxx

  1. xxx Xxxxxxxx xxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx,
  2. xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx,
  3. xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx
  4. xxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxx xxxx.

Xxxx xxxx xx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx. Xx xxxx xxxxx xx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxx. ..... Xxxxxx Xxxxxxxxx xxx xx xxxxx xxxxxxx Xxxxxxx xxxxxxxxxx ....."

Xxxx xxx xxx xxxxxx Xxxxxxx xxxx xxx XXX: Xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxx. Xx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxx xxxxxxxxx xxxxxx, xxx xxxxx xxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxx x xxx xxxxx xxxxxxx xxxx xxxx xxxx Xxxxxx xxx Xxxxx xxxxx. Xxxx xxx XXX xxxxxxxxxx xxxxxxx x Xxxxx xxxxx x xxxx Xxxxxx xxxx, xxx XXXxXxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxx xxx Xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxx XXXxXxxxxxxxx xxxxx xxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxxx xx xxx XXXxXxxxxxxxxxxxxx xxxxxxxxxxx. Xxx "xxxxxx" Xxxx xxx xxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxx xxxxxxxx xxx, xxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx.

xxxxxx

II. Privater Bereich

1. Trennung:
Pflicht zur Zusammenveranlagung trotz vorheriger Steuerklasse V

Xxxxxxxx, xxx xxxxxxxx xxxxx, xxxxxxx xxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxxxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx. Xxxx xxx xxxxx xxxx xxxxxxxxxxx, xxxx xxxxx xxx xxxxxx xxxxx xxxx xxx xxxxxxx Xxxxxxxxxx xxx. Xxxx xx xxxxxx Xxxxxxx xxxx xxx XxxXxxxxxx xx xxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xx xxxxxx xxx. Xxx xx xxxxxxxx xxxxx xxxxx xxx Xxxxxxx xxxx xxxxxxx Xxxxxxxxx xxx xxxx xxxxxxxx. Xxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxx X xxxxxxxxxxx xxxxx, xx xxxx xx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx XxxXxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx, xxxx xxx xxxx xxxxx xxxxxx xxxxxxxxxxxxx, xxxx xx xxxxxx xxx xxxxxx xxxxxxx Xxxxxxxxxx. Xxxx xx xxxxxxx xxx xx xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxxxxx Xxxx xxx xxxxxxx Xxxxxxxxxxxx X xxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xx xxxx xxx xxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx. Xxxxx xxxxx xxx Xxxxxxxx xxx xxx Xxxx "xxxxxxxxxxxxx". Xxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxx xxxxxxx, xxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx X xxxxxxxxxxx xxxxxx xxx, xxxx xxxxxxxx xxxxx xxx "xxxxxxxxxxxx Xxxxxxxxx" xXxxxxxxxx xxx xx.x.xxxx, Xx. xx XX xxxxxxx.

  • Xxx Xxxx: Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx XXX xxx xxx Xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxx X xxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxx xxxxxxx xxxxxxxxxxx. Xxxxxxxxx xxx xxxx xxx x xxxx xxxxxxxxxx x Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx. Xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx. Xxxx xxxxxxx xxx xxx xx Xxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx X xxxxxxx xxx, xxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxx xxx XXX xxxxx xxxxxxx xxxx Xxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxx xxxxxx Xxxxxx xxxxx "Xxxxxxxx" xxxxxxxxx, xxx xxx xxxxxxx xxxxxxxx, xxxx xxx xxx xxx xxx xxxxxxxx xxxx Xxxxxxxxxx xxx xxxxx xxxx xxxxxx xxxxxxxxxxx xxxx.
  • Xxxxxxxxxxx: Xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxx xxxx Xxxxxxxxxxxx xx xxxxxxxxxx, xxxxxx xxxx xxxx xxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxxx xxx xxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxx xxxx xxx xxxxxxxx xxxxxxxx Xxxxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxx xxx Xxx xxx xxx xxxxxxx xxx Xxxxxx xxxxxxx xxxxxxxxx, xxx xx xxxx xxx xx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx X xxxxx xxxx xxxxxxx xxx. Xxx Xxxxxxx xxxx xxxxxxxxxx xxx xxx Xxxxxxxx.
  • Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xx xxxxxx xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxx Xxxx xxx Xxxxxxxxxxxx X xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxx xxxxxxxxxxx xxxx.
  • Xxxx xxxxxx Xxxxxxxxxxxx xxx xx xxx xxxxxxxxxxxxx Xxxx xxxxx xxxxxxxxxxx xxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxx xxx xx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx xxxxxxx.

XXXXXXXXX: Xxxxxxxxx xxxxx xxxx xxx XXX Xxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx xxx Xxx. x XXX xxx. xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxx Xxx. x XXX xxxxxxxx xXxxxxxxxx xxx x.x.xxxx, xx XX xxxxxxx.

Xxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx, xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx x"Xxxxxx X"x xx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx Xxxxxxxx, xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXx XX xxxxx, XXX xxxx X. xxxx. Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxx xxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

xxxxxx

2. Behinderung:
Umbaumaßnahmen im Garten keine außergewöhnliche Belastung?

Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxx, xxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxx xx Xxxxxxxxx xxxxxxxxxxxx, xx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxx xx xxxxxx xxxxxxxxx Xxxxxxxx xx xxxxxxxxxxxx xxx xxx xxx Xxxxx xx xxx Xxxxxxxxxx xx xxxxxxxx. Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx xxx Xxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxx, xxxx xxxx xxx xxx xxxxxxx Xxxxx xxx Xxxxxx xxxx Xxxxxxxx xxxxxxxx, xxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxx x.xxx XXXx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxx Xxxxxxxx, xxx xxx xx xxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxxx xx xxxxx XxxxxXxxxxxXxxxxxx, xxxxxxxx xxxx xxx xxx Xxxx xxx Xxxxxxxxxxx xxx xx xxx xxx Xxxxxxxxxxx X xxx xX xxxxxxxxxxxx xxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx Xxxxxxxx, xxx xxx xxxxx Xxxxxxxxx xxxxxxxx xxxxxx xxxx. Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxx, xxx xxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxxx xxx xxx xxxxxxxxx xxxxx xxxxx xxxxxxxx Xxxxxxx xx xxxxxxxxx xxxxx. Xxxxxx Xxx xxxxxxx xxx Xxxxxxx xx xxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxx xxxxxx xxxx Xxxxxxxxx xx. Xxx Xxxxxx xx Xxxxx xxx xx. x.xxx XXX xxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx xxx xxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxx xxxxx Xxxxxxx xxxxxx, xxxx Xxxxxxxxxxxx xxxx xxx Xxxxx xxxxx Xxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx, xxx xx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xx xxx XXxX xx xxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxx xxx Xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxx xxx Xxxxxxx

xxxxxx

3. Elektromobilität:
Verlängerung und Erhöhung der Kaufprämie für Elektroautos

Xx xxx xxxxxx.... xxx Xxxx xxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxx xxxx xxxx Xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxx xx xxxxx. Xxxx xxxx xxxxxx xxxxx xxx Xxxx xxxx. Xx xxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxx Xxxxxxxxxxxxx xx xxx xx.x.xxxx xxxx Xxxxxxxxxxx x"Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx"x. Xxx Xxxxxxxx xxxxxxxx x.xxx XXX xxxx xxxxx XxXxxxx xxx x.xxx XXX xxxx XxxxxxxXxxxx, xxxx XxXxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxx xxxxxxxx xxxx Xxxxxxxxx xxx xxxxx XxxxxxXxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx xx.xxx XXX. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx.

XXXXXXX xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xx xxx x.xx.xxxx xxxxxxxxxx xxxxxx xxx. xxxxxx, xxx Xxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx:

xxx Xxx Xxxxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxx

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Xx xx. Xxxxxxx xxxx xxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xx.x.xxxx xXxxxxxxxxxxx xx Xxxxx. Xxx xxxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx xx.x.xxxx. Xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx XxxxXxxxxx, xxx xxxxxxxx xx XXxxXxxxxxxx xxxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxx Xxxxxxx xx xxx xxx. Xxxxxxxxxxx xxxxxxxxxx.

Xxx XXxXxxxxxxxxx xxxxx xx xx.x.xxxx xxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxx.

Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xx.x.xxxx: Xxxx Xxxxxxxxxxxxxxx, xxx xxxxxxxx xxx x.x.xxxx xxx xxx xx.x.xxxx xxxx XXXX xxxxxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xx. Xxx xxxx". Xxxx xxxxxx Xxxxxxxxxx xxx xxx Xxxxxx xXxxx xxxx Xxxxxxxx xxxxx xxxxx, xxxxxxxx xxxxxxxxxxxx, xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxx xxx xxx Xxxxxxx xxx XXXX.

XXXXXXXXX: Xxxxxxxxxxx xxx xxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xXXXXx xxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xx xxx xxxxxxx xxxxx Xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxx. Xxx Xxxxxxxxxx xxxxx XXXX xxxxxxxx xxxxxxxx xxx Xxxx.

Xxx Xxxxxx xxx xxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx Xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXxxxx. Xxxx xxxxx Xxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxx.

xxxxxx

4. Spenden:
Zuwendungen an Campact nicht mehr steuerlich absetzbar

Xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx, xxx Xxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxx. Xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxx x.x. xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx.

Xx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx Xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxx xxxxxxx xxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxx. Xxxx Xxxxxxxxxx xxx XXX xxx xxx XxxxxxXxxxxxxxxxxxx xxxxx xx Xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx "Xxxxxxxxx" xx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx, xx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxxxx. Xxx XxxxxxXxxxxxxxxxxx xxxx xx xxxxx xx xxxxxxxxxx Xxxxxxx, xxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxx Xxxxxx x xxx XXXxXxxxxx xxxxxxx x xxx Xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxx, xxxx Xxxxxxxxxxxxx xxxx Xxxxxxx xx Xxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxxxx xx, xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxx xxxx Xxxxxxxxx xx Xxxxxx xxxxxxxxxxxxx, xxx xxxxxx xxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx. Xx Xxxxxxxxxxxxxx xxxx xxxx xxxxxx xxx Xxxxxxxx xxx, xxxx xx xxxx xxxx xxxxx xx xxxxxxxxxx Xxxxxxx xxxxxxx: "Xx Xxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx, xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx."

XXXXXXX: Xxx Xxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx", "xxxxx Xxxxxxxxxxxxxx" xxx "xxxxxxx Xxxxxxxxxxxxx" xxx xxxx xxxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxx xxx XXX, xxxx xxx Xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxxx xxxxxxx xxx Xxxxx. Xxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xx.

xxxxxx

5. Schwarzarbeit:
Risiko für Auftraggeber und Auftragnehmer

Xx xxxxxx Xxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxx "xxxxxxx" xxxxxxxx, x.x. xx Xxxxxx xxxxxx, xxxx Xxxxxxxx xxxx XXX xxxxxxxxxxx xxxx xxx Xxxxxx. Xxxxxxxx xxxx XxxxxxxxXxxxxxxxx xxxx xxxxx Xxxxxx: Xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxx, xxx Xxxxxxxxxxxxx xxxxx xxxxx Xxxxxxx xxx xxx Xxxx xXxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxx, Xxxxx xxx xxxxxxxx xxxxxx xxxx xxxxx. Xxxx xxxx xxxxxx Xxxxxxxxxx xxxx Xxxxxxx Xxxxxxxxxx xxxxx! Xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxx xxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xxx xx xxxxxx xxxx xxxx Xxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx.

xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx
Xxxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxx. Xxxx xxx xxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xx xxx XXX xxxxxxx. Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXX XX xxxxx.

Xxx Xxxx: Xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx xx xxxxxxxxx. Xxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxx xxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxx. Xxx Xxxxxx xxx xxxxxxxxxx, xxx Xxxxxxxxxxx xxxxxxxx xxxx, xxx Xxxxxxx xx xxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx, xxxx xx xxxxx xxxxxxxxx xxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx xxx. Xx xxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx xxx. Xxxxx xxxxxx Xxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxx.

xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx
Xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXX xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxx. Xxxx xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxx. Xxx xxxxxxx xxx xxx Xxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx. Xxxxxx xxxx xx xxxx xxxxxx Xxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx "xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx" xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX XX xxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX XX xxxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX XX xxxxxxx.

Xxx Xxxx: Xxxx Xxxxxxxxxxxx xxx xx xxxxx Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxx xxx xx.xxx XXX xxx Xxxxxxxx xxx xxxxxxx x.xxx XXX xxxx Xxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxx xx.xxx XXX xxx xxxxxx x.xxx XXX xx xxx. Xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxx xxxxx xxxxxxx. Xxx Xxxxx xxxxxx xxx Xxxxxxx x xxx xxxxxx xxxxxxxxxxxxx xx xxx Xxxxxx. Xxx Xxxxxxx: Xxx Xxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx, xx xxx xx xx Xxxxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx XxxxxXxxxXxxxxxxxx xxx xxxxx xxxxxxxxxxx "Xxxxxxxxxxxxxxxxx" xxxxxx Xxxxxxxx xxxxxxx xXXX Xxxxxxxxxxx xxx xx.x.xxxx, Xxxx X xxxxxx.

  • Xxx Xxxx: Xx xxx Xxxxxx xxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxx xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxx. Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx XxxxxXxx, xxx Xxxxxxx xxx xxxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxx, "xxxxx xxxxx xx xxxx xx xxx Xxxxx xxx Xx xxxxx". Xxxx Xxxxxxxxx xxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxxxxxx xxxx xxxx xxx.xxx XXX xx, xxx xx xxxxxxxxx.
  • Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxx xx. Xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxx xx x XxxxxxxXxxX, xxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxx xxxxx, xxxx xxx Xxxxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxx xxxxx xxxxx xxxxxxxxxx, xxxx xxx "Xx" xx xxx XxxxxXxxxXxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxx.

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6. Pflegebedürftigkeit:
Rückforderung einer Schenkung bei Pflegebedürftigkeit

Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxxxxxx, xxxx xx Xxxxxxxx, xxxx xx xxxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx. Xxx xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxxxxx xxx xxx Xxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, x.X. xxx Xxxx, xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xx, xxxx xxx Xxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xX xx.x Xxx. x XXxXx.

Xxxxx xxx xxx Xxxxxxxxx xxxxxx xxxx Xxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxx xxxxxx, xx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx. Xxxx xxx xxxx xxx Xxxx, xxxx xxxx xxx Xxxxxxxxx xxxx xxxxx xx Xxxxx xxxxxxxxx xxxx xxx xxx Xxx. x, xx xxx XXXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx xxxxxxx, xxxx xxx Xxxxxxxx xxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx, xxxx xxxxxx Xxxxxxxxxx xxxxxxxx. Xxx xxxx xxxx xxxx, xxxx xxxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx xxx xXXX Xxxxx xxx xx.x.xxxx, x X xxxxxx.

  • Xxx Xxxx: Xxxx Xxxxxxxxxxx xxx xxxx xxxx xxxxxx Xxxxx xxxx xxxxx Xxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxx xxxxx xxxxx Xxxxxxxx xxx xxx xxx. xxxx Xxxxxx xxxxxxx xxxxxxxxx xx Xxxx xxxxxxxxxx, xx xxxx xxx Xxxxx Xxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxx, xxxxx xxx xxx Xxxxxxxxx xx xxxx Xxxxx xxxx xxxxxxx xxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx xx xxxxxxxxx Xxxxxx xxxxxx xxx xxxx xxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxx. Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxx xxx xxx xxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxx xx xxx xxxxxxx xxxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxx xxxxx xxx Xxxxx xxxxxxxxxx, xxxx xx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xx xxx. "Xxxxxxxxxxxxxxxxxxx" xxxxxxx, xxx xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx. XXXX xxx XXX Xxxxx xxx xxxxxx Xxxxxx xxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx Xxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx "xxxxxxxxxxxxxx Xxxxxxxxxxx" x.X.x. xx xxx XXX xxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxx xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxx xxxxxx xxxxxxxxxx xxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxx xxxx. "Xxxxxxxxxxxxxxxxxx"x xxxx xxxxx xxx xxx Xxxxxxx xx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx. "Xxxxxxxxxxxxxxxxxxx"x. Xxxxxx Xxxxxxxx xxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx.
  • Xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxx xxxxxxxx "Xxxxxxxxxxxxxxxx" xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx "Xxxxxxxxxxxxxxxxx" xxx. Xxx xxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxx x.X. xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xx xxxxxx xxxx, xxx xxx Xxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxx xxxx xxxxx xxx xxx Xxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxx xXxxxxxxxxxxxxx xxxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxx xxxxxx xxxxx xxx Xxxxxxxxxxx xx xxx Xxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxxxxx, xxxx xx xxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxx, xx xx xxx Xxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx, xxxx xxx xxxxxxx xxxxxx xxxxxxxxxxxxxxxx xxxxxx xxxxxx.

xxxxxx

III. Kinder

1. Kindergeld:
Anrechnung polnischer Familienleistung aufs deutsche Kindergeld

Xxxx Xxxxxx, xxx xx Xxxxxxx xxxxx, xxxxxxx Xxxxxx xxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx. Xxxxxx xxxx xxxx xxxxx xxxxxxx, xxxx "Xxxxxxxxxx xxxx Xxxxxx xx Xxxxxxx xxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxx" xxx xx Xxx. x Xx. x XXxXx. Xxxxxxxx xxxx xxxx Xxxxxxxxxx, xxx xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxx "xxxxxxxxxxxxxx Xxxxxxxxxx" xxxxxx xxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx x xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx x xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx.x.xxxx xxx xxx xx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxx Xxxxxxxx. Xx xxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxx xxxx xxxxx Xxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxx Xxxxxx xx xxxxxx Xxxxx. Xx Xxxxxxxxx xxxx xxxxxx xxx xxxxxxxxx Xxxxxxxx XXXX xxx Xxxxxxxxxxxxx xxx, xxxx xx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx XXX xxxx xxx xxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx.xx.xxxx xxxx. "xxxx"x xxxxxxx xxxxxx xxxxx. Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxx xxxx xxx Xxxxxxxx Xxxxx xxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxx xxx XXX, xxxxxxxxx x.xxx,xx XXX, xxx xxx xxx Xxxxxxx xxxxxxxx Xxxxxxxxxx xx xxx xxxxxxxx xxxxxx Xxxxxx xxxxxxx. Xxxxxxxxx, Xxxxx xxx Xxxxxxxx xxx XXX xxxxxx xxxxxx Xxxxxx.
  • Xxxx xxx Xxxxxx xxx XXX xxx xxx Xxxxxxxxxxxxxxxx "xxxx" xxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx "xxxx" xxxxxxx xx xxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxx xxx xxx Xxxxxx xxx Xxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxx Xxx. xx Xxx. x xxx Xxxxxxxxxx Xx. xxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxx xxx xx.x.xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx. Xxxxxxx xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxx xxxx xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx, xxx xxxx xx xx Xxx. x xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx.

XXXXXXXXX: Xxx xxxx Xxxxxxxxxxx xxxxxxxxxx XXxXxxxxxxxxxxx xxx Xxxxxxx xxxx xx xxxxxxxx xx xxx xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxx xxx XxxxxxxxxxxXxxxxxxxxxxx, xxxxxxxxxxxxxx, xxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxx x"Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx"x.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xx Xxxxxxx

xxxxxx

IV. Nebentätigkeit

1. Übungsleiterfreibetrag:
Wohnpatenschaften für geflüchtete junge Erwachsene

Xx xxx xxxxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxx, xx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxx xx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx XxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxx xxx xxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx. Xx xxxxxxx xxxx xxx Xxxxx, xx xxxx xxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx x Xx. xx XXxXx xxxxxxxxxxx xxxxxx xxxx, xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xx Xxxxxxxx xxx xxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxx: Xxxxxx xxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxxxxx xxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxx xxxx xxx Xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xXxxxxxxxxx xxx xx.x.xxxx, X xxxx.x.xxxxxxx Xxxxx.

XXXXXXXXX: Xxxxxxxx xxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xx xxxx xx xxxxxxx Xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxx xxx xxxxx xxxxxxx Xxxxx. Xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx, xx xxx xxx xxxxxxx Xxxxxx xxxxxxx, xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx xXX XxxxxxXxxxxxxxxxxx xxx x.x.xxxx, x X xxxxxxx. Xx xxxx xx xxxxxx xxx, xxxx xxxx xxxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx, xxxx xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx.

xxxxxx

2. Schriftsteller:
Recherche für eine Biografie nicht als Betriebsausgaben absetzbar

Xxxxxxxxxxxxxx xxxx: Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xx xxxx xx xxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxx Xxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxx xxx "Xxxxxxxxxxx" xxxxxx xxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxx xxxx xxxx "Xxxxxxxxxxxxxxxxxxxxxxx", x.x. xxxxx xxxxxxx Xxxxx xxxxxx xxxx xxx Xxxxxxxx xxxx "xxxxxxxx" Xxxx xxxxxx. Xxx xxxxxxxx:

  • Xxxxxxxxx xx xxx Xxxxxxxxxxxxx Xxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xx xx "xxxxxxxxx Xxxxxxxxxxx". Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, x.x. xxx Xxxxx xxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxx.
  • Xxxxx xxx Xxxxxxxx xxxxx xxxxx Xxxxx xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxx, xxxxxxxxxxx xxx Xxxxxxxxx xxx. "Xxxxxxxxxxx" xxx xxxxxxx xxx Xxxxxxxx xxxxx xxxx xx. Xxxxxx xxxxx, xxxx xxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx xxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx, xxx xx xxxxx Xxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxx xxxxxx Xxxxxx xxxxxxxx, xxxx xxxxx xxxxx xxxxxx xxxxxxxxxxxxxxxxxx xxxxxx xxx xxx. xxxxxx xxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxx xxxxxx Xxxxxxxxxx xxxxx xxxxx xxxxxxxxxx xxxxxxxx xxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

  • Xxx Xxxx: Xxx Xxxxx xxx Xxxxxxxx xxx xxx xxx xxxx xxx Xxxxxxx Xxxxxxxxx x.x. xxx Xxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxxxxxxx xx xxxxxx Xxxxxxxxx xxx xxxxxx xxx xxx xx xxx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxx xxxx xxxxx xxxx xxxx xx.xxx XXXx xxx Xxxxxxxx xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxx xxxxx xx.
  • Xxx Xxxxxxxxxxxxxxx x xx xxx Xxxxxxx x xxx xxxx xx xxxxxxxxxxxxxxxx, xxxx xxxx xxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxx. Xxxxxxxxxxxxxx xxxxx xxxxxx xxxx xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxx xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxx xxxx xx xxx Xxxx xxx, xxxxxxxxxxx Xxxxxxx xx xxxxxxxx. Xxxx xxx xxxx xxx Xxxx. Xx xxxxxxxxxx xxxx xxxxx Xxxxxxx xxxxx, xxxx xxx Xxxxxxx xxxx xxxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxx xxxxxx Xxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxx xxxxxxx. Xxxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxxxx xxx Xxxxxxx xxxxx xx xxx Xxxxxxxx, xxxx xxx Xxxxxxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxx. xxx xxxxxxx Xxxxxxxxx xx Xxxxx xxxxxx Xxxxxx xxxxxxxxxxxx xxxx.

xxxxxx

V. Kapitalerträge

1. Negativzinsen: Sollten Negativzinsen als negative Einnahmen absetzbar sein?

Xxx xxxxx xxx xxxxxxxxx Xxxxxx, xxx xxx xxxx xxx xxxxxxx Xxxxxxxx xxxx Xxxxxx xxxxx. Xxxxxx xxxx xxx Xxxx xxxx xxx Xxxxxxxx xxx Xxxxxx. Xxxxx xxxxx xxxx xx xxxx xxx Xxxxxxxx xxxxx Xxxxxx xxxx. Xxxx xxx xxxxxxx Xxxxxxx xxxxx xxxx xxx Xxxxxx xxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxx xxxx xxx, xxxx Xxxxxx xxx xxxxxxx Xxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxxx xxx Xxxx xxxxxxxxxx. Xxx xxxxxxx Xxxxxx xxx xxxx Xxxxxxxxxx xxxxx Xxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx.

Xxx Xxxxxx x xxxxxx xxx xxxxxxxxx Xxxxxx x xxxxxxxx xxx Xxxxxx xxxx xx xxx xx xxxxx Xxxxxx, xxxx xxxx xxx Xxxxxxxx. Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxx. "Xxxxxxxxxxxxxxx", xxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxxxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxx "xxxxxxxx Xxxxxxxxxxxx" xxxx Xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxxx. Xxxxxxxx xxxx xxxx xxx "xxxxxxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxx xxxxxx xxxxxxxxx. Xxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxx xxx xxx Xxxxxx xxx. Xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxxxxx Xxxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx: Xxxxxxxx Xxxxxx xxxx xxx xxxxx Xxxxxx. Xxx! Xxxx xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxx xxxxxxx. Xxxxxxxx xxxxxxx xx xxxx xxxxxxxxxxxxxx xxxxxxx xx xxxx Xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx. Xxx! Xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxx xxxxxx xxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxx: Xxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx Xxxxxxxxxxxxxx x xxx xxxxx xxxx xxxx xxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxxxxx Xxxxxxx: Xxxxxxxx Xxxxxx xxxxxxx xx, xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxx. Xx xxx Xxxxxx xxxx Xxx "Xxxxxx" xxxx, xxxxxxx Xxxxxxxxxxxxx xxxx Xxx "Xxxxxxx" xxx. Xxx xxxx xxxx xxxxxxxxxxxxxx xxxxxxx x.X. xxxx xxxx xxxxxxxx Xxxxxxxxx. Xxx xxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx! Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx "xxxxxxxxxx". Xxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxx. Xxx Xxxxxx xxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx xxxxxxx xxxx xxxxxxx xxxx xx Xxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXX xxx xxx XXXxXxxxxxxx xx Xxxxxxxxx xxxxx Xxxxxx xxxxxxxx, Xxxxxxxxxxxxx xx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxx xxx Xxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxx xxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxx xx xx.x.xxxx xxxxxxxxx. Xxxxx xxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx XXXxXXX xxx XXX xxxxx xxx Xxxxxxxx Xxxxxxxx xxxXxx Xxxxxxx. XxXx xxx XXXxXxxxxxxx xxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xXxxxXxxxxxx xxx xx.x.xxxxx.

  • Xx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxx xx, Xxxxxx xxxxxxxx xxxxx xxxxxxxx Xxxxxx xxxxx xxxxxxx xxxxxxxx xxxxxx. Xxx xxxxx xxxxxx xxx Xxxxx, xxxx xxx xxxxxxxxxx xxxxxxxx Xxxxxx xxxx Xxxxxxxx xx xxx Xxxx xxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxx Xxxxxx, xxx Xxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx, xx xxx Xxxxxx xxxxxxxxxxxxx. Xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxx xXXxXxxxxxxxxx xxxxxxxx xxx xx.xx.xxxxx.
  • Xxx XXXxXXXxXxxxxxxx xxxxxx xxx xxxxx xxxxxxxxx Xxxxx. Xxx x xxxxx xxxx x xxxx xxxxx xx xxxxxxx xxxx!x Xxx XXXxXxxxxxxx xxxxxxx xxxxxx, xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xx Xxxxxx xx xxxxxxxx, xxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxx xxxxxx Xxxxxxxxx. Xxx Xxxxxxxx Xxxxxxxx xxxXxx Xxxxxxx xxxx xxxxxx xxx, xxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxx, xxxx xxxx xxxx xx xxxxx, xxxx xx xxxxxxxxxx! Xx xxxxxxx, xxx xxxxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxx, xxxxx xxx xxx Xxxxxx xxxxxx, xxxxx xxxxxxxxxx. Xxx Xxxxxx xxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxxxxxxxx, Xxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, Xxxxxxxx xxxx xxx xxx Xxxxxxx xxxxxxxx xxxx. Xx xxx xxxxx xxxxx xxxxxx xxx xxx Xxxxxx, xxx xx xxxxx xxxxxxxxxx xxx.

xxxxxx

2. Thesaurierende Fonds:
Wie hoch ist die steuerpflichtige Vorabpauschale für 2020?

Xxxx xxx x.x.xxxx xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx xxxxxxx xxxxxx xxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxx Xxxxxxx xxxxx Xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx x xxxx xxx. Xxxxxxxxxxxxxx. Xxxx xxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxxx xxxx xxxx xxx Xxx xxx Xxxxx.

Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, x.x. xx xxx Xxxxxx, xxx xxx Xxxxxxx xx Xxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxx xxx. xxx xxx xxxx. Xxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxx xxxxxxxx xxx xxxxxx xxxxx xxxxx xx, xxxx xxx Xxxxxxx xxxxxxx xxxxx.

Xxxxxx Xxxxxx xxxx xxx xxx xxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx. Xxx xxx xxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx x xxxxxxxxxxxxxx xxxxxxxxxx x xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx xx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx, xxxxxxx xxxxxx xxxxx xxxxxxxxxx Xxxxxx xxxxxxxxx:

  • Xxx Xxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx. Xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxx xxx xxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxx. xxx Xxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxx xxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxx.
  • Xxxx xxx Xxxx xxxx xxxx Xxxxxxxxx: Xxx XXX xxxx xxx Xxxxxxxxx x,xx Xxxxxxx xxxxxxx, xxx xxx Xxxxxxxx Xxxxxxxxxx xxx xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx. xx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx x,xxx Xxxxxxx. Xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xxx Xxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxX xxxxxxxxxxxxxxxx.

XXXXXXX xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxx: Xxx Xxxxxxxxx xxxx xxxx xxxxxxxx x,xx Xxxxxxx. Xxxxxx Xxxxxxxx xxx xxx Xxxxxxxx Xxxxxxxxxx xxx xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. xx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx x,xxx Xxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx. Xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xxx Xxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxxxxx.

Xxx xxxxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx xxx XXX xxxxxx x,xxx XXX Xxxxxxxxxxxxxx xx, xxxxx xxx Xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxx xxx. Xxxxx xxxxxx xxxx x,xxxx XXX Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxx Xxxxxx xxxx xx, xxxxx xxx xxx xxx xxxxx xxxx xx xxxxxx Xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxx xxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxx xxxx, xxxxxx xxx Xxxx xxxx xxx Xxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx, xxxx Xxx xxx xxxxxxxxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxx xxxxxxxx. Xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxxx xxxxxxxxx xxxx, xxxxxxx Xxx Xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxxxxx xxxxxxxx.

XXXXXXX: Xxxxxxxxxxxxxxxxxx x xxx xxxxx xxxx xxxx Xxxxxxxxxxxxxx x xxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxx xxxx XxxxxxxXxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxx xx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxx xx xxxx

xxxxxx

VI. Eigenheim und Vermietung

1. Vermietung:
Bei günstiger Vermietung steuerliche Nachteile vermeiden

Xxxxxx xxx Xxxxxx xxxxxxx xx xxx Xxxxxxxx xxxxxx xxxxxxx, xxxx xx xxxxxxx Xxxxxxxxx, xxx xxxx Xxxxxxxxx x xxx xxxxx xx xxxxxxxxxxxx Xxxxxx x xxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxxx. Xxxx xxxxxx Xxxxxxxxx, xxx xx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxx Xxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxx xxxx xxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.

Xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxx, xxxx xxx xxxxxxxxxxx Xxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx. Xxxx xxxx xxxx xxx Xxxxxxxxxxxx xxx xxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxx xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxxxx xxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxx, xxx xxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxx xxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x XXxXx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxx xxx, xxxx xxx xxxxx xxxxxxxxxxxx, xxxxxxxxxxx xx xx xx Xxx. x XXxX xxxxxxxxxxx, xx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxx xx xxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx XXxXxxxxx. xxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xx xxxxxxxx xXXxXxxxxxxxxx xxxxxxxx xxx xx.xx.xxxxx.

XXXXXXXXX: Xxxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxx xxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx. Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx x xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xx Xxxxxxxxxx xxxx xx xx xxx Xxxxxxxxxxxxxxxx x xxxxxxxxx xxx xxxxxx Xxxx xxx xxx Xxxxxxxx xxx xx xx Xxx. x XXxX xxxxxxxx xxxxx. Xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx xXXxXxxxxxxxxx xxxxxxxx xxx xx.xx.xxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xx xxxxxx Xxxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxx, xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxx. Xxxxx xxx xx x.x.xxxx xx Xxxxx xxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxx xxx Xxxxxxxxxx xxxxx xxx xxx. Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxx xxx Xxxx, xxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xx xxx Xxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxx xxxxxxxxxxx xxx xxxxxxxxxxx. Xx xxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxx xxxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxx xx Xxxxxxx xxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxxxxxxxxx xxxx, xxx xxxxxxx xxxx xxx xxxxx Xxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx.

xxxxxx

2. Erwerb eines Mietobjekts:
Kosten für vorigen Eigenheimverkauf nicht abziehbar

Xxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxx, xx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxx xxxx x xxx xxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xXxXx. Xxxx xxx Xxxxx xxx xxx Xxxxxxxxxxx xxxx xxx xxxxx xx xxxxxxx xxxxxx. Xxxx xxx xxxx, xxxx xxx Xxxxxxxxx xxxxxxxx xxxx, xx xxxx xxx xxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx, xxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx

Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxx xxxx xxx Xxxxxxxxxx xxxxxx: "Xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxx xxxxxxxx, xxxx xxx xxxxxx xxx Xxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxx xxxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx. Xxx Xxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx" xXXX Xxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx xxx xxxxxx Xxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX xxx xxx XXX xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xx xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxx. Xx xxxxxx xxxx xxxxx xxxx xxxxxxx Xxxxxxx xxx xxxxxx Xxxxxx xxx xxx Xxxxx xxxx xx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

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

XXXXXXXXX: Xxx Xxxxxxx xxx XXX xxx xxx Xxxxxxxxxx xxx xxx Xxxx xxx xxx Xxxxxxxxx xx xxxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxxx xxxxxx. Xx xxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxx xxxxx, xxxxx xxxxxxxxxx xxx xxxxx xxxxxxx Xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxxxx Xxxxxxxxx: Xxxxxxxxxxxxxxxxxx

xxxxxx

3. Umsatzsteuer:
Ist die Vermietung von Stellplätzen stets steuerpflichtig?

Xxx Xxxxxxxxxx xxx XxxxXxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx, xxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxxxx: Xxx Xxxxxxxxxx xxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxx xxxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxx. Xxxxx Xxxxxx xxxx xxxxxxx xxxx Xxxxxx. Xxxx xx xxx xxxx Xxxxxxxxxxx xxxxxxx, xxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx, xxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx, xxx xxx xxxxx xxxxxxx xxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxx xxx xxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxx. Xxxx xxxx xxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxx xxx xxx xxxx xxxxx Xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxxxxxxx xx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxx xxxxxxxxx Xxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx Xxxxxx xxxxxxx xxxxx Xxxxxxxxxxx. Xxx xxx xxxxxxxx Xxxx xxx Xxxxxxxxxxxx xxxxxx x.X. xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx xx Xxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx xx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxx xxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxx: Xxx xxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx. Xx Xxxxxxxxxx xxx xx xxxxxxxxxxxxxxxx, xxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxxxx. Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxxx xx xxxxxxxxx.
  • Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxxxx, xxxx xxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxx, xx xxxx xxx Xxxxxx xxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxx xxx Xxx xx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxx xxxxxxxxx xxx. Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx, xxxx xxxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxx xxxxxxxxx xxxxx. Xxx Xxxxxxx xxxxx xxxxxxx xxx Xxxxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxx xxxx xxx xxxxxxx xxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx xxxxxx.

XXXXXXXXX: Xxxxxx xxx Xxxxxx xxx xxx XXX Xxxxxxx xxxxx, xxxxxx xx xx xxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxx xxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxx x.xx.x. Xxx. x Xxxxxx x xxx x XXxXX xx, xxx xxx Xxxxxxx xxxxxx xxxxxxxxxx. Xxxxx xxxxx xxx xxx Xxxxxxxx xxxxxxxxxx. Xxx Xx. xxxx XXX xxxxxx X X xxxxx. Xx xxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxx xxx xxxx xxxxx Xxxxxxx xxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxx xxxxxx. Xxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx: Xxxxxx Xxxxxxxxxxxx

xxxxxx

4. Umsatzsteuer:
Keine Ermäßigung bei Vermietung von Bootsliegeplätzen

Xxxxxxx xx xx Xxx. x Xx. xx Xxxx x XXxX xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xx Xxxxxxx xxx x Xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xx xxx xxxxxxxx xx, xxxx xxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. xx Xxxx x XXxX xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxx xxxxxxx, xx xxx Xxxxx xxx xxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxx xxx xXXXxXxxxxxxxx xxx x.x.xxxx, X X xxxxxx.

  • Xxx Xxxx: Xxx xxxxxxxxxxxxx Xxxxxx, xxxxxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxx xxx xxx. Xxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxx xxx xxxxx Xxxx xxxxxx xxx xxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xXxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xx xxx. Xxxxxxxxxxxxxxx.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx "xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx" xxxx xx xx Xxx. x Xx. xx XXxX xxxxxxxxxx xxxxxx. Xxx Xxxx xxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx xxxxx xxxxx xxxxxxxx, xxxx xxxxx Xxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx xXxxxxxxxx xxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx.
  • Xxx Xxxxxxxxxxxxxxx xxx xx xxx xxxxxxxx xx, xxxx xx xxx xx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXxx. xx XXXxxXXxx, xxx xx Xxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxx, xxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxx xxxx xxx. "Xxxxxxxxxxxxxxx" xxxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxx xx xxxxxxx xxx XXXxXxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xXxXXxXxxxxx xxx xx.xx.xxxx, Xxxxxxxxxxxxxxxx.

Xxx. xx Xxx. x xx Xxxxxxxxxx xxx Xxxxxx XXX Xx. xx xxx Xxxxxxxxxx xxxxxxxxxXX xxx Xxxxx xxx xx. Xxxxxxxx xxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxx, xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxx xx Xxxxxxxx xxx Xxxxxx XXX Xx. xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xx xxxxxx Xxxxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxx xx Xxxxxxxxxx xxxxxxxxxxxx.

xxxxxx

5 Ferienwohnung:
Wie ist die ortsübliche Vermietungszeit zu ermitteln?

Xxx Xxxxxxxxxxxxxxx, xxx xx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxxxx Xxxxx xxxxxx xxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xx xxxx xxxx xxxx xxxxxxx Xxxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxx "Xxxxxxxxxxx" xxxxxxx xx. Xxx xxxxxx: Xxx Xxxxxxxxx xxxx xx xxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxx xx xxxxxxxxxxx xxxx xxxxx "Xxxxxxxxxxxxxxxxx" xxxxxxxxx xxxx.

Xxx Xxxxxxxxx, xxx xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx. Xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxx xxxxxxxx xxxx xxxxxx x xxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx x xxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxx:

  • Xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxx x xxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx xxx xx xx x xxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.
  • Xxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxx, xx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xx Xxxxx xxxxxxxxx, xx xx xxxxxxx, xx xx xxxxxx Xxxxxxxx xxx xxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx.

Xxxx xxx xxxxxxxx xxxxxxxxxx "xxxxxxxxxxxx Xxxxxxxxxxxxxxx"x Xxx xxxxxx Xxxxxx xxxxx xx xxxxxxx xxx

XXXXXXX xxx xxxx xxx Xxxxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxx xxx xxxxxx Xxxxx xxxxxxx xxx xxx Xxxxxx xxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxx xxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxx xxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xx xxx Xxxxx X. Xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xx xxxxxxxxxxxxxxx Xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xx. xxx xx, xxxxx xxx xx xxx xxx xxxxxxxxxxxxxxx Xxxx xxx xx xx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxx xx xxx Xxxxx xxx Xxxx, xxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxx xx xxxxx Xxxx xxxxx xxx xx xx Xxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xx.
  • Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxx xxx, xxxx xxx Xxxxxxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. Xx xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxx xx xxx xx xxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxx. Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxx xxxxx Xxxxxxxx xx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xx xx x xxxxxxxxxxxxxx. Xx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx XxxxxxxxxxxxXxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxx X xx,x x xxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxx XxxxxxxxxxxXxxxxx xxxxx xxx xxx xx,x x xxxxx Xxxxxxxxxxxxx xxx xxx xx,x x xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxx xxxx xxx Xxxxx X xxxx xxx Xxxx xxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxx xxxxxx xxxxxx. Xxxxxxxxx xxxxxxxxxx xx xxx Xxxxxxxx xxx, xxxx xxxxxxx xxx Xxxxxx, xxx xxx xxx Xxxxxxx xxxx Xxxxxxxx xxxxxxx, xxxx xxxxxxx xx xxxx xxxxx xxx xxx Xxxxxxxxx.
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XXXXXXXXX: Xxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xx. XX X xxxxx xxxxxxxx xxxx. Xxxxxxx Xxx xxxx xxxxxxx xxx xxxxxxxxxx Xxx xxx Xxxxx Xxxxx xxxxxxx Xxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxx

xxxxxx

VII. Renten und Pensionen

1. Steuererklärung:
Vereinfachte Steuererklärung für Rentner und Pensionäre

Xxxx xxxx xxxx xx xxxx Xxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxx, Xxxxxx, XxxxxxxxxxxxXxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxx xxxxx "Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx" xxxxxxx xxxx xxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxx xxxxxxxxxxxx xxxxxxxx xxx. Xxxx xxxxxxxx x.X. xxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx:

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Xxxx xxxxxxx Xxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxx:

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxx: Xxxx Xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx

xxxxxx

2. Bahnpensionäre:
Personalrabattfreibetrag auch für Tagesfreifahrtscheine

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxx xx x Xxx. x XXxX xxxx xxxxxxxxxxx xxxxx xxxxxxxx, xx xx xxxx xx xxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxx xx xxxxxxxx xxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx, xxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxx Xxxx XX xxxxxxxx xxxx xxx xx Xxx. x Xxxxxxxx Xxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxx XX XX xxx xxx xxx xxxxxxxxxxxx Xxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxx Xxx xxxxx "XxxxxxXxxxxx X Xxxx X" xxx "XxxxxxXxxxxx X Xxxx X"x xxxxx xxxx xx x Xxx. x XXxX xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxx Xxxxxxxx xxxxxx xxxxx xx xxxxxx Xxxxx xxxxxxxxx. Xx xxxxxx Xxxx xxx xxx xxxxxxxxx Xxxxxxx xxxx xx x Xxx. x XXxX xxx xxx xxxxxxxxxxxxxx Xxxxx xx xxxxxxxx xXxXx Xxxxxx xxx xx.x.xxxx, X xxxx.x.xxxxx Xx xxx.

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xxxxxx

VIII. Schenkung und Erbschaft

1. Erbschaftsteuer:
Pauschale von 10.300 EUR trotz minimaler Erbfallkosten nutzen

Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxx xxx Xxxxx xxxxxxxxx. Xxx xxxxx xxxx Xxxxx xxx xxxxxxx, xxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxx xxxx, xxxx xxx Xxxxx xxxxx xxx xxx Xxxxxxxxx xx xxxxxxx Xxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxx xxxx. Xxxxx xxxxxx Xxxxxxxx xxx xxx XxxxxxxxxxxxxxXxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x Xxxx x XxxXxX.

Xxxxxxxxx xxxx: Xxx xxx Xxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx, xxx Xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxx xxxxx xxx Xxxxxx, xxx xxx Xxxxxxxx xxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx. Xxxx: Xxxx Xxxxxxxx xxxx xxxx xxxxx Xxxxxx xxxxxxxxx xxx Xxxxxx xxx xx.xxx XXX xxxxxxxxx. Xxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xx x.xxx XXX xxxxxxxxx. Xxxx xxx xxxx, xxxx xx xxxxx xxx xx xxxx xx XXX Xxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxx xxxx xx xxxxxx Xxxx xx.xxx XXX xxxxxxxxx xxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx XxxxxxxxxxxxxxXxxxxxxxx xxxxx xxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxx Xxxx.

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Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx. Xx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxx, xxx xxxx xxxxx xxxxxxx.

xxxxxx

IX. Selbstständige

1. Handwerkerleistung:
Belastung des GmbH-Verrechnungskontos unzureichend

Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxx xxxxxxxxx Xxxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xx x, xxxxxxxxxx x.xxx XXX xx Xxxx xxx xxx Xxx. x XXxXx. Xxx Xxxxxxxxxxx xxxx xx xxx xxxx, xxxx xxxx Xxxxxxxx xxxxxxxxxxx xxxx xxx xxx Xxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxxxx xxxx xx xxxxx Xxxxxxxx, xxxx xxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxx xxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx XxxX xxx xxxxxx "xxxxxxx" XxxX Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxx xx xxx XxxX xxxxxxxx Xxxx xxxx xxx "xxxxxxxxxxxx"x

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xxxxxx

2. Firmenwagen:
Steuermodell "Kostendeckelung bei Leasing" jetzt beim BFH

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xxxxxx

3. Firmenwagen:
Aktuelles zur Kostendeckelung bei abgeschriebenen Kfz

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XXXXXXXXX: Xxxxxxxxxxxxx Xxx xx xxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxx Xxxxxx xxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx: XXX Xxxxxxxxx, XXXx Xxxxxxx xxxxxx xxx x.x.xxxxx Xxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxx xxx x.xx.xxxx, X xxxxx xxxxxxxx x xx. Xxxxxx Xxx xxxxx xx xxx Xxxxx Xxxxx Xxxxxxxxxx, xxx xxx XXX xx xxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxx xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxx, xx xxxx xxx Xxxxxx xxx xx Xxxx xxx XxX xx xxxxxxxxxxxxxxxx xxxxxx.

xxxxxx

4. Umsatzsteuer: Vorsteuerabzug für Bahntickets aus 2019 bleibt bei 19 Prozent

Xxxx xxx xxxxxxxxxxx Xxxxxx xxxx xxxx xxxxx Xxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxx xxxx xxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xx xxx xxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx xxxxxx xxxx, xxxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxx xxxx xx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx x xxx xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx. Xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxx Xxxx xxx xxxx Xxxxxx:

  • Xxx xxx xxx xxx Xxxxxxx xxxxxxxxx, xxx xx xxxx xxxx xxx xx Xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx, xxxx xxxx xx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx
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Xxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx xx Xxxxx xxx "xxxxxxxxx" Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx xxxx xxxx x Xxxxxxx, xxxx xx xxxxx xxxxx xxx xxx Xxxxxxx xxx Xxxxxxx, xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxx xx.

Xxxxxxx xxx xxx XXX xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxx, xx xxxxxx xxxx Xxxxxxxxxxxxxx xxx xx Xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxx, Xx. xxx:

  • "Xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxx xxx xx. Xxxxxxxx xxxx xx xxxxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx x. Xxxxxx xxxx xxxxxxxx xxx xxxxx xxxx xxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx x...x xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx.
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XXXXXXXXX: Xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxx xxxx xx xxxxxx xxxxxxxx, xxx xxxx xxx Xxxxxxxx Xxxx xxxxxxxx xxx xx Xxxxxx xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx. xx Xxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xx xxxx xxx Xxxxxx xxx xxx Xxxx xxxxx, xxxx xxxx xxxx xxxxx xxxx xxxx xxxxxxxxxxx.

xxxxxx

X. Steuergrundlagen

1. Solidaritätszuschlag:
Musterklage läuft - Einsprüche nicht mehr erforderlich

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxxxxx xxx xxxx xxxxxxx x xxx Xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx x xxx Xxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xx xxxxxxx xxx Xxxxxx Xxx xx xxxxxxxxxxx. Xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xx xxx x.x.xxxx. Xxxx x,x Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxxx xxxxxx xxx x,x Xxxxxxx xxxxxxx xxx xxxxxxxx xxxxxx xxxxxx x"Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxxx.

XXXXXXX xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxx x X xxxxxxx. Xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx XxxxxxxxxxxxxxxxXxxxxxxxxxxxxxx xx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx xxx. Xx xxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxx xxxxxxxx, xxxxxx xxxx xxx Xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxx: Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxx, xxxx xxxx xxxx "xxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxxx" xxx xxx xxx Xxx. x Xxxx x XXx.

XXXXXXX: Xxx XXX XxxxxxxxxxXxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx XxxxxXxxxxxxxxxxxxxx xxxx xxxx xxxxxxx xxxxx xx xxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxx xxxxx, xxxx xxx Xxxxxxxx xxx Xxxx xx xxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxx. Xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxx xxxxx xxxx xxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xx xx xxx Xxxxx xxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxx xxxxxxxxxxxxxxxxxx xxx xx XxX xxxxx. Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XX. Xxx xxxxxxx xxxx xxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xx "Xxxxxxxxxxxxxxx" xxxxx Xxxxxxxxxxxxxxx.

xxxxxx

2. Steuererklärung 2019:
Letztmals mit dem Programm ElsterFormular möglich

Xxx Xxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxx xxxxx xxxx xxxxxxxx Xxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxx Xxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxx. Xxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxxx "XxxxxxXxxxxxxx". Xxxx xxx xxx xxxxxxxxxx xxx xxxxxxxxxx XXxXxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx Xxxx Xxxxxxxxxxxxxxxx xxxxxxx xx XX xxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx. Xxx xxx Xxxxx xxxxxxxxxxxx Xxxxx xxxxxx xxxxx XxxxxxXxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxx Xxx xxx xxxxxxxx xxx. xxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxxxxx xxx, xxxx XxxxxxXxxxxxxx xxxxxxxxxx xx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxxxxx xx Xxxx xxxxx xxxx xxxxx xxxx xx "XxxxxxXxxxxxxx" xxxxxxxx xxxxxx xXxxxxxxxxxx XxXx xxx x.x.xxxx, Xxxxxxx xxxx Xxxxxxxx Xxxxxx xxx x.x.xxxxx.

Xxx xxxxxxx Xxxx Xxxxxxxxxxx xxx "XxxxxxXxxxxxxx" xx "Xxxx Xxxxxx" xxxxxxxxxxx. Xxxx xxxxxxx Xxxxx xxx Xxxxxxxxxx xxx xxxxxxx xx XxxxxxXxxxxxxx xxxxxxxxx Xxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxx xxx XxxxxxXxxxxxxx xxxxxx Xxx xx Xxxxxxxxxx "Xxxxxx" xx XxxxxxXxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx xxxx xxx xxx.xxxxxx.xx xxx xx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx.xx xx xxxxxx.

xxxxxx

3. Änderung von Steuerbescheiden:
Sechs-Augen-Prinzip schließt Korrektur aus

Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xx Xxxxx Xxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxx, Xxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxx xxx xxx XXx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx "xxxxxxxxxxxx Xxxxxxx" xxxxxxx xxx xxx Xxxx, xxx xxxxxx, xxx xxxxxxxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxx xxx xxx xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxx, xxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxx xx xxxx xxxxxxx Xxxxxxxxxx. Xxx xx xxxx xx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxx xxxxx xxx Xxxxx, xx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxxxx.

XXXXXXX xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxx xxx xxx Xxxxxx: Xxxx xxx Xxxxxxxxxxxxxx xxxx xx xxx XX xxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx Xxxx xx xxxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxx xxxxx, xxxxxx xxx Xxxxxxx xxxxxxxx: Xx, xxx Xxxxxxxx xxxx xxxxxxx xxxxxxxxx xxxxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxx. Xxxx xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxx xxxxxx xxx Xxxx xxxxxxxx. Xxxxx xxxx xxxxx Xxxxx xxx Xxxx xxxxxxxxxx, xxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxx XX xxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx

  • Xxx Xxxx: Xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx XxxX xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxx xxx.xxx XXX. Xxx Xxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxx xxxxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx XXxXx. Xxx Xxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxx xxx xxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx. Xxxxxxxx xxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx. Xxx xx xxx xx xxx xx xxxxxx xxxxxx. Xxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxx
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xxx Xxxxxxxxxxxxx xxxxxxx, xx xxxx xxx Xxxx xxx x XXX xxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx. Xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx. Xx xxx Xxxxxxxxx xxxx xxx xxx XxxX xxxx Xxxxxxxxxxxxxxxx xxxxx, xxx xxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx. Xxx Xxxxxx xxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xx xxx XX xx xxxxxxxxxxx.

Xxx XXX xxx xxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxx xxxx xx xxx XX xxxxxxxxxx xxxxxx xxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx "XxxxxxXxxxxxXxxxxxxx" xxxxx xxx xxxxx xxxxxxx "xxxxxxxxxxxx Xxxxxxxx" xxxxxx. Xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxx xx Xxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx, xxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxx. xx xxx Xxxx x XX xxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx. xxxxxxxxxxx Xxxxxxxxx, xxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. xx xxx XX xxx xxxxxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxx. Xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xxx XX xxx.

XXXXXXXXX: Xxx Xxxx xxxxx, xxxx xxx Xxxxxxx xxxx xxxx xxxxxxxxx xxxx xx xxx XX xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx. Xxxxxxxxxx xxxxxxx xxxx xx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxx, xx, xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxx xx xxxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxx.

xxxxxx

4. Steuerzinsen:
Einsprüche gegen Vorläufigkeit der Erstattungszinsen ruhen

Xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx x,x Xxxxxxx xx xxxxxx Xxxxx. Xxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx, xxx XXx. Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xx XxXX xxxxxxx, x XxXX xxxxxxxx.

Xxx xx XxxxxxXxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xXXXx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxx xxx x,x Xxxxxxx xxx Xxxxx xxxxxxx, xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx XXxXx xxxx X X. xxxx. Xxxxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxx xxxx xxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx x xxxxxxxx x xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxx xx xxxx xxxxxxxxxx. Xx xxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxx xxxxx xxxxxxx Xxxxxx xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxx xxxxx xxxxxxxxx.

XXXXXXX: Xxx xxx xx xxxxxxxx xxx, xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxxx xx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx, xx xxxxx xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxx xxxxx Xxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx.

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

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XI. Ausland

1. Beruflicher Aufenthalt im Ausland:
Neue Werte für den Kaufkraftausgleich

Xxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxxx xxx xxx. Xxxxxxxxxxxxxxxxxx xxx Xxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx.

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XXXXXXX: Xxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxxxx xxx xxxx xxxxxxxxx, xxxx xxxxxxxxx Xxxxxxx, xxxxxxx xxxxx xxxx xxxx xxxxxx xxxxxxxxxxxx Xxxxxxx, xx xx Xxxxx xxx xx xx!x xxxx Xxxxxxxx xxx Xxxxxxx, xx x xxxx Xxxxxx, xx x xxxx Xxxxxxxxx, Xxxxxxxx, Xxxxxxxx xxx Xxxxxx, xx Xxxxx xxx x x xxxx Xxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxx. Xxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxx xxxx xxxxxx Xxxxxxx xx xxx XXX, xx xx Xxxxx xxx xx x xxxx Xxx Xxxx xxx xx Xxxxx xxx xx x xxxx Xxxxxxx, Xxxxxx, Xxxxxxx, Xxxxxxx, Xxx Xxxxxxx, Xxxxx, Xxx Xxxxxxxxx, Xxxxxxxxxx xXxxxx x.x.xxxxx.

Xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx: Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxx x.x.xxxx.

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Xxxx Xxxxxxx xxxx xxxxxx Xxxxxx, xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx.

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