Wie in jedem Jahr gibt es auch für das Jahr 2016 wieder eine Fülle von steuerlichen Änderungen und Neuregelungen. Hier sehen Sie wichtige Regelungen aus verschiedenen Gesetzen.

1. Steuerentlastung: Erhöhung des Grundfreibetrages

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Entlastung für das Jahr 2015 erst in der Lohnabrechnung Dezember 2015

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Geringfügiger Abbau derkalten Progression

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Reichensteuer greift erst bei höherem Einkommen

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Der neueEinkommensteuertarif 2015

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Der neueEinkommensteuertarif 2016

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2. Familienförderung: Erhöhung von Kindergeld und Kinderfreibetrag

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3. Familienförderung: Erhöhung des Kinderzuschlags für Geringverdiener

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4. Familienförderung: Erhöhung des Entlastungsbetrages für Alleinerziehende

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5. Familienförderung: Erhöhung des Unterhaltsvorschusses für Kinder

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6. Unterhalt bedürftiger Personen: Erhöhung des Unterhaltshöchstbetrages

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7. Heimunterbringung: Erhöhung der anzurechnenden Haushaltsersparnis

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8. Unterhaltsrecht: Höherer Unterhalt für Trennungskinder

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9. Steuererklärung: Keine Pflichtveranlagung bei geringem Arbeitslohn

Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxxx xxx Xxxxxx, xxxx xxxxx xxxxx xxxxxxxxxx xxx xxxx xxxxxxxx xxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxx xx xxxxx xxx Xxxxxx xxxxxxxxx Xxxxxx, xx xxxxx Xxx xxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x xxx x XXxXx. Xx xxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx x.x., xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx

  • xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxx xx Xxx. x Xx. x XXxXx.
  • xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

XXXX xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx

10. Lohnsteuerabzug: Zweijährige Gültigkeit des Faktors beim Faktorverfahren

Xxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxxxxxxx, xxxxx xx Xxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxx xxxxxxxx xxxxx, xxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xx xxx xxxxx xx xxx Xxxxxxxxxxxx XX xxxxxxxxxxx xxxxxx xxxxxx xxxx xx xxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx XXX xxx xxx xxxxxx xxxx Xxxxxxxxxxxx X xxxxxxxxx xxxxxx xxxx. Xxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx XX x XX xxx Xxxxxx xxxxxxx.

  • Xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx, xxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xXxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxx XX, xxx xxxxxxx xxxxx Xxxxxxx xxxxxxxxxx xxxx. Xxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxx.
  • Xxx Xxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxx Xxxxxx xxx xxx Xxxxxx xxxx xxxxxxx xxxxxxxx xxxxxx. Xxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxx xxxxxxxxxx Xxxxxx xxx xxx Xxxx xxxx Xxxxxxxxxxx xxx xxx xxxxx Xxxx xxx xxxx xx Xxxxxxxxx xxxxxx xxxxxxxxx xxxxxx.
Xxxxxxxx xxx xxx xxxxxx xxxxxxxxxx Xxxxxx xxxx xxxx Xxxxx xxxxxxx xxx xxx Xxx. x Xxxx x XXxX, xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

XXXXXXX: Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx.

Xxx Xxxxxxxx xxxxxxx xxxx xxxxxxxxx xxx Xxxxxxx xxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxx xxxx xx Xxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxx xxxx xxxxxxx xxxxxx xxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXXx xxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxx xxxx xxx Xxxxx xxxxx Xxxxxx xxx xxxx xxxxx Xxxx xxxx Xxxx xxxxxxxxx xxx xxxxxxxxxxx xxxxxx. Xxx xxx "XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxx Xxxxxxxxxxx xxxxx xxxxxx xxx xxx Xxx. x Xxxx x xxx x XXxXx. Xxxx xxxx xx xxx x.x.xxxx xxx xxxx xxxxxxx xx xxx x.xx.xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxx.

11. Kurzfristige Beschäftigung: Höhere Verdienstgrenze bei Pauschalierung

Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxx x Xxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxx xxx Xxxx xx Xxxxx xxxxxxxxxxx xxx x Xxx. x Xx. x XXX XXx.

Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx x xxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxx xxx xx x xxxxxxxxxx, xxxxx

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Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx.

12. Abgeltungsteuer: Bei Kirchensteuer nur noch einmaliger Hinweis

Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxx. Xxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xXXXxx xxxx, xx xxx Xxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxx xxx Xxxx xxxx Xxxxxxx xx xxx XXXx xxxxxxx, xxxx xxx Xxxxxxx xxxxxxxx xxxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx XXXx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxx xxxxxxxxxxx xx xxxxxxxx.

Xxxxxxx xxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx XXXx xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx.

Xx xxx x.x.xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxxxx xxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxx xxxxxxx xxxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxx. xx Xx. x Xxxx x xxx x XXxX, xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

XXXXXXXXX: Xxxxx Xxx xxxxx xxxxxxxxx, xxxx xxx Xxxx Xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxx Xxx xxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxxxxxx Xxx xxx xxx xx.x. xxx Xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xx xx.x. xxx Xxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxxxxx xxxxxxx Xxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx "Xxxxxx XXX" xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxx Xxxxxxxxx xxxxxxxxxxxx, xxxxxx xxx xxxx xxxxxx xxxxxxxxx xxxx, xx xxx "Xxxxxx XXX" xxx Xxxxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx.

13. Abgeltungsteuer: Steuerabzug der Banken nach Vorgaben des Fiskus

Xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxx Xxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx Xxxxxx xx xxxxx xxxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

  • Xxx XXX xxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxx xxxx xxxxxxxx xxxxxx xxx xxxx xxxx xxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx, xxxxxxx xxxxxx xxxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx.
  • Xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxxxxxx xxxxxx xxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxxxx. Xxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xx xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx XXXxXxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxxx.
Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xx, xxxx xxx Xxxxxx xx xxxx xxx Xxxxxxxxxxxxxxx "xxxxx Xxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxxxxxx xxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxx xxx XXX xx Xxxxxx xxx xx Xxx. x Xxxx x XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx xxxx" xxx x.xx.xxxxx.

Xxxxxxxxxxx: Xxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx. Xxx xx xxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx, xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx x.x. XXXxXxxxxxxxx xxx xx.x.xxxx xxx Xxxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx.

14. Buchführungspflicht: Erhöhung der Umsatz- und Gewinngrenze

Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxX xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxx xxx xxx Xxxxxx xxxx xxx Xxxxxxx. Xxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxx xxxxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx

  • xxx Xxxxxxxxxxxx xxxxx xxxxxx xxx xxx xxx.xxx XXX xxx
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Xxx x.x.xxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx.xxx XXX xxx xxx.xxx XXX xxx xxx Xxxxxxxxxxxx xxx xx.xxx XXX xxx xx.xxx XXX xxxxxxxxx xxx xxx Xxx. x XX, xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx. Xxx xx xxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx XXXx.

Xxx xxxxxx Xxxxxxxxxxxxx xxxxxxx Xxx xxxxxxx xx Xxxxx xxxx xxxxxxxxxxx: Xxxx xxxxxxxxxxxxxxxxxx xxxxx xxx, xxxx Xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xx Xxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xx Xxxxx xxxx xxxx xxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxx xxxx xxxxx Xxxxx, x.x. xxxx xxx Xxxxxxxxxxxx xxx xxx.xxx XXX, xxxxx xxxx xxx xxx.xxx XXX xxxxxxxxxxxxxx xxxx. Xxxx xxxx xx xxxx xxx Xxxxxxxxxxxx xxx xx.xxx XXX, xxxxx xxxx xxx xx.xxx XXX xxxxxxxxxxxxxx xxxx. Xxxxx xxx xxx xxxx Xxxxxxxxx xxxxxxxx xxxxxxx xxxx xxx Xxxx xxxx xxxxxxxxx xxx xx Xxx. x xxx x Xxxxxxxxxxxxxxxxxx xxx XXx.

XXXXXXX: Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx xxxxxxxxx xxx.xxx Xxxxxxxxxxxxxxxxx, xx.xxx Xxxxx xxx Xxxxxxxxxxx xxx xx.xxx XXXxXxxxxxxxxxxxxx xxxxxx.

Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx x xxxxxxxxxxx xxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxx x Xxxxxxxxx xx Xxxxx xxx xxxx x xx. x.X.x. xx xxx XXX. Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxx xxx xxx XXx. Xxx Xxxxxxxx xxxxxxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxx Xxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxx xxxx Xxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, x. X. Xxxxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxx, xxxxxx, Xxxxxxxxx xxx., xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

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15. Investitionsabzugsbetrag: Abschaffung der Funktionsbenennung

Xxxx xxxxxx xxx xxxxxxxx Xxxxxxxx xx xxx xxxxxxxxx xxxx Xxxxxx Xxxxxxxxxxxxx xxxxxx, xxxxxxx xxx xxxxx xxxxx Xxxxxxx xxxxxx: Xxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx x xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. x xxx x XXxXx.

Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxx Xxxxx xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxx xxxxxxxxxx xxx xxx Xxxx xxx xxxxxxxxx Xxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxx, xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxx. Xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

Xx xxx x.x.xxxx xxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x Xx. x XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx xxxx" xxx x.xx.xxxxx.

Xxxxxxxx xxxxxxx xxxx xxxx xxxxxxx Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxxx xxx xxx.xxx XXX xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxx xxxxx xxxx xxxxxxxxx, xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxx xx xxxxxxxx.

Xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxxx xxxxxx, xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxx xxxx. Xxxxx xxxx xxxxxxxxxxxx, xxxx xxx xxxx xxx xxxxx Xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxx xxx Xxxxxxxxxxxxx xxx xxx.xxx XXX xxxxxxxxxx xxx xx Xxx. xx Xxxx x xxx x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX.

16. Realsplitting: Abzug nur noch mit Identifikationsnummer möglich

Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxx xxxx xxx xx xxxxx Xxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxx xxxxxxx Xxxxxxxxx xxx XxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxxx xxx XxxXxxxx xxxxx Xxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx "Xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxxx xx xx Xxx. xx Xx. x XXxXx.

Xx xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xx Xxx. xx Xx. x Xxxx xxx XXxX, xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxx xxxx" xxx x.xx.xxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xx xxxxxx Xxxxxxxxxxxxx xxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx xxxxxxxx. Xx xxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx.

XXXXXXX: Xxxx xxxxxxx Xxxxxxxx xxxx xx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx: Xx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx x "Xxxxxx Xxxxxxxxx" x xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxx. x Xxxx xxxx XXxX xxxx, xxxxxxxxxx xxx xxx "XxxxxxxxxXxxxxxxxxxxxxxxx"x.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxx xx xxx XxxXxxxxxxxx.

17. Erbschaftsteuer: Anzeige mit Angabe der Identifikationsnummer

Xxx Xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxx xxxx xxxxx Xxxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxx, Xxxxxxx, Xxxxxx xxx xxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxx xxxxxx xxxxxxxx xx xx XxxXxXx.

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18. Erbschaftsteuer: Leichtere Steuerbefreiung bei ausländischen Empfängern

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19. Sachbezüge: Keine Einschränkung der Sachbezugsfreigrenze

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20. Krankenversicherung: Beiträge für Kinder ohne Einschränkung absetzbar

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21. Kindergeld: Ende für Familienkassen des öffentlichen Dienstes

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22. Freiwilliger Wehrdienst: Erhöhung des Wehrsoldes

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23. Wehrdienstleistende: Neuregelung der Unterhaltssicherung

Xx xxx Xxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx x xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx x Xxxxxx, xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxxxxxx x. Xxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxx xxx Xxxxxxxxxx xxxxxxxxxx, xxxxxxxx xxxx xxxxx Xxxxxxx xxx xxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx.

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