Auch im Jahre 2018 wird es wieder zahlreiche steuerliche Änderungen und Neuregelungen geben. Hier sehen Sie wichtige Regelungen aus verschiedenen Gesetzesvorhaben im Überblick. Zu Einzelheiten verweisen wir auf die nachfolgenden Beiträge in dieser Kategorie.

 

1. Familienstand: Ehe auch für gleichgeschlechtliche Paare ab 1.10.2017

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2. Steuerentlastung: Erhöhung des Grundfreibetrages

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Weiterer Abbau derkalten Progression

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Reichensteuer greift erst bei höherem Einkommen

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Der neue Einkommensteuertarif 2018

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3. Familienförderung: Erhöhung von Kindergeld und Kinderfreibetrag

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4. Unterhalt bedürftiger Personen: Erhöhung des Unterhaltshöchstbetrages

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5. Heimunterbringung: Erhöhung der anzurechnenden Haushaltsersparnis

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6. Trennungskinder: Höhere Unterhaltssätze, aber weniger Unterhaltszahlung

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Unterhaltsbedarf und Zahlbeträge in einer Tabelle

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7. Trennungskinder: Erhöhung des Unterhaltsvorschusses

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Xxxxxxx Xxxxx: Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxxxx.

 

8. Kindergeld: Verkürzung der rückwirkenden Auszahlung von Kindergeld

Xx Xxxxxxxxxx xx xxxxxxxx, xxx xxx Xxxxxx xxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxx xxx xxxx xxxx xxx xxxxxxx x Xxxxx, xx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xx xxx xx xxxxxxxxxx xxx. Xx xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x Xx. x XX. Xxxxx xxx xx xxxxxxxx, xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxx xx Xxxxx xxxx xxxxxxx xx xxxxxx.

Xx xxx x.x.xxxx xxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx: Xxxxxxxx xxxx xxx Xxxxxxxxxx x xxxxx xxxx xxx xxxxxxx xxxx Xxxxx x xxxxxxxxxxxx xxx xxxx xxx xxxxxxx xxxxx Xxxxxx xxx Xxxxxx xxx Xxxxxx xxxxxxx, xx xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xxx xx Xxx. x XXxX xxx xx x Xxx. x XXXX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxx Xxxxxxxx xxxx xxxxxxxxxx, xxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx xxxxxxx xx xxx XX xxxxx xxx Xxxxxxxx xxx, xxxx Xxxxxxxxxx xxx xxxx xxxxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxxxx. Xxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx, xx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxx xxxxx xxxx xxxxxxxxx xxxxxx xxxx.

xx xx Xxx. x XXxX xxx xxx xx Xxxxxxxxxxxxxxxxxxxx x xxxxx xx Xxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxx. Xxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxx xxxxxx Xxxxxxxx xxxxx xxx XxxxxxXxxxxxxXxxxxxxx xxx xx xx Xxx. x XXxX xxxxxxx, xxx xxx Xxxxxxxxxx xxx xxxx xxx xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxx Xxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx xx Xxx. x XXxX xxxxxxxxxxx xXXXxxXxxxxxxxx xxx xx.xx.xxxx, Xx XX xxX xxxxxXXxxxxxxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxx xxxxxx xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxx xxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx xxx Xxxx xxxxxxx xxxx Xxxxxxx xxxx xx xxx Xxxxxxxxxx xxxx xxxxx Xxxxx. Xxx Xxxx xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxx xxxxxxx xxxx xxx Xxxx xx Xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx. Xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxx xxx xx Xxxxxxx xxxx Xxxxxxxxxx xxxx. XXXX: Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx xx Xxx. x XXxX xxxx xxx Xxxxxxxxxx xxxx xx Xxxxxxxxx xxxx xxxxxxxxxx xx Xxxxxx xxxxxxxxxxxx!x.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx: Xxxx Xxxxxxxxxx xxxxxxxx xx xx Xxx. x XXxX xxxx Xxxxxxxxxx, xxx xxxx xxx xxxxx Xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxx, xxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxx. Xxx xxxxxx: Xxx XxxxxxXxxxxxxXxxxx xxxxxx xx xxxxxx Xxxxxxx xxx Xxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx Xxxxxx xxx xx.xx.xxxx, xx X xxxxxxx.

  • Xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxx xxx xxx Xxxxxxxxxx xxx xx xx Xxx. x XXxX: Xxx Xxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxx xxxxx Xxxxxxxxx xxxxxx, xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx.
  • Xxxx xxx xxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx.

XXXXXXX: xxxxxx Xx xxxxx xxx Xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxx xxxxxx Xxxx xxxx xxxxx xxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxx xxx xxx Xx. XXX X xxxxx xxx XXX X xxxxx xxxxxxx xxx xxx Xxxxx xxx xxxxxxx Xxxxxxxxxx xxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx.

 

9. Krankenversicherung: Höhere Freigrenzen für Familienversicherung

Xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx XXX xxxxxxxxx.

Xxx x.x.xxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx XXX, xxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx x.xxx XXX xxxxxxxxx xxxx. Xxxxxx Xxxx xxxx xx Xxxx xxx Xxx.

Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx XxxxxxxxXxxxxx xxx xxx XXX xxxxx xxxxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxxxx Xxxxxx xxxxxx xx xxxxx Xxxxx, xxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxx xxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxx xxx XXX xxx. xxx XXX xxxx xx Xxxxxx xxxx xxx xxxx xxxxxxx xxxx xxxx xxx xxxxxxxx xx Xxxx xxxxxxxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxx, xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.

 

10. Aushilfen: Bei befristeter Nebentätigkeit weniger Lohnsteuer und mehr Netto

Xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xxxx Xxxxxxxxx, xxx xxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx, xxxx xxxx xxx xxx Xxxxx xxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxx. Xxx xxxxxx xxxxx xxxxxxx xxxxxx Xxx xxx xxxxxx xxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxx Xxxxxxxxx xxxxxxxx, xxxxx xxxx xx Xxxxxxxxxx.

Xx xxx x.x.xxxx xxxx xxx xxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxx. Xxxxx xxxx xxx xxxxxxxxxxx xxxxx Xxxx xxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx, xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xx xxxxx xxxxxxxx Xxxxxxxxx xxxxxx xxx xxx Xxx. x Xxxx xxxxx XXxX, xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxxx xxx xxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxx XX xx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxx Xxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxx Xxxxx xxxx Xxxxxxxxx, xxx xxxx xxxxxx xxxx xxx Xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxx xxxxx xxx xxxxxxxxx xxxxx Xxxxxx x.xxx XXX xxxxxxxx, xxxx xxx xxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx, xxx xxxxxx xxx xxxxx Xxxxx x.xxx XXX xxx xxxxx xx.xxx XXX xx Xxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxx xxxx Xxxxxxxxx xxxxxxx xxxxxxxxx x.xxx XXX Xxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx.

Xxx xxxxxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx xxxx Xxxx xxx xxxxxxx Xxxxxx xxxxxxxx xxxxxx. Xxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxxx xxx XXX. Xxx Xxx, xxx xxx Xxxxxxxxx xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xx xxxxxxx, xxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxxx xxx xxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx: Xxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx,

  • xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxx,
  • xxx xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx,
  • xxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxx,
  • xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx XX xxxxxxxxx xxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x xxx xx XXxXx.

Xxxxxxxxxxx xxx xxx XXxXx

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xxx ... xXxxx xxx Xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx, xxxx xxx xxxx xx x Xxx. x xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx XX xxx xxxx Xxxxxxxxxx xxxx xx xxx, xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxx xxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxx Xxxxxx xx xxxx xxxx xxx xx Xxxxxxxxxxxx xx xxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx XX xxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx, xxxxxx xxxx xxxxxxx Xxxx xx xxxxxxxxx xxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxx xx xxx xxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx

x. xxxxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxx,

x. xxx xxx Xxxxxxxxxx xxx xxxx Xxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxx xxx

x. xxx xxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x xxx xx xxxxxxx xxx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx.

 

11. Steuerklassen: Steuerklassenkombination bei Heirat

Xxxx xxxxxxxxxx Xxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx XXX xxxxxxxx, xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx.

Xx xxx x.x.xxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxxxxx xx xxx Xxxxxxxxxxxxx XX xxx XX xxx xxx Xxx. x Xx. x xxx x xxxxx xx xxx Xxx. x Xxxx x XXxX, xxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx XXxXX xxx xxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx XXXxX xxx Xxxxxxxxxxxxxxx. Xxx xxx Xxxxxx xxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx XXXxX xxxxxxxx. Xxx Xxxxxxxxxxx XXxXX xxxx xxxx xxxx xxxx xx xxxxx Xxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxx Xxxxxxxxxxx xxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx XXXxX xxxxx xxx xxx Xxxxxxxxx, xxxx xxx xxxxxxx xxxxx Xxxxxxxxx xxxx xxxxxx. Xxx Xxxxxxx xxx xxx Xxxxxxxxxxxx XXX xxxx X xx xxx Xxxxxxxxxxxx XX xxx xxxx xxx Xxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxx, xxxx xxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxx XX xxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxxxxxxxxxxxx.

 

12. Geringwertige Wirtschaftsgüter: Erhöhung der Sofortabschreibung

Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXXXx xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx. Xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxx Xxxxxx, xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx:

  • XXX xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxx XXx.x xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, x.X. xx xxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxxxx xxx x Xxx. xx Xxxx x XXxXx.
  • XXX xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx XXX xxxxx XXx.x xxxxxxx xx Xxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxxxxx xxx XXX xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx x Xxx. x XXxXx.
  • Xxxx XXX xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxx x.xxx XXX xxxxx XXx.x xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxxx x Xxxxx xxx xxxxxxx xx x xxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxx. Xxxxxxxxxxxxxxxx. Xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx xxx x Xxx. xx Xxxx x XXxXx.
  • Xxxxxxxxxxxxxxxxx xxxxx xxx XXX xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxxxxx xxx xxxx xxxxx Xxxx xxx xxx. "Xxxxxxxxx xxxx Xxxxxxxxx" xXxXx. Xxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxx, xxxxx xxx. Xxxxxxxxxxxx xx xxxxxx xxx xxxxxx xxxxx x Xxxxx xxxxxx xxxxxxxxxxx.
Xx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxx, xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxxx xxxxx xx Xxxxxx xxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx XXX xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxxx xxxxx XXx.x xxxxxxx xxx Xxxxxx xx xxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx x Xxx. x Xxxx x XXxX, xxxxxxxxx xxx xxx "Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

XXXXXXX: Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxx xxx XXx xxxxx xxxxxxx. Xxx Xxxxxxxx xxx xxx Xxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxx xxxxxx xx xxxxx Xxxxx xxxxx xxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxx xxxx. "Xxxxxxxxxxxxxxxx"x xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxxx xxxxx. Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

XXXXXXXXX: Xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxx XXX xxxxx XXx.x xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxx xx xxx x.x.xxxx xxx xxxx Xxxxxx xxx xxx XXX xxx x Xxx. x Xx. x Xxxx x XXxXx.

Xxxxxxxxxxxx: Xxx xxxxxx xxxx xx xxxx xxxxxxxxx xxx Xxxxxxxxxxxx, xxxxx Xxxxxxxxxxxx xx xxxxxx. Xxxxxx xxxx xx xxxx xxx xxxxxx Xxxxxx xxx xxx XXX xxx xxx XXX xxxxxxxxxx xxx xxxxx Xxxxxx xxxxxx xxx x.xxx XXX xxx x Xxx. xx Xxxx x xxx x XXxX xxxxx.

Xxxxxxxxxxxxxxxxxxxxxx: Xxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx XXX xx Xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxx xxx Xxx xxx Xxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxx xxxx xxxxx xxxxxxxxxxxx, xxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxx x Xxx. x Xxxx x xxx x XXxXx.

Xx xxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx XXX xxxxxxxxxxxxx. Xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxx: Xxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxx xx xxxx xxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx x Xxx. x Xxxx x xxx xx xx Xxx. xx Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

 

13. Selbstständige: Keine Freigrenze mehr für Verzicht der Anlage EÜR

Xxxxx xxxx Xxxxxx xxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxxxxx xxx "Xxxxxx XxxX" x xxxxxxxxxxxxx. Xxx xxxx xxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxx Xxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx XXX xxxxxxxx xxx xx xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx xXxxXxx. Xxxxxxx xxx xx.xx.xxxxx XX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx. Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx.xxx XXX xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx "Xxxxxx XXX" xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxx xxxx xxx xxxx xxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxx xx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XX X x x X xxxxxxxxxxxxxx.

Xx xxx Xxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxx, xxx xxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx "Xxxxxx XxxX" xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx. Xxxx xxxx xxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xx.xxx XXX xxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxx xxx xXXXxXxxxxxxxxx xxx xx.x.xxxxx.

XXXXXXXXX: Xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx: Xxx Xxxxxxxxxx "xxxxxxxxxx Xxxxxxx" xxxx xxx Xxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xx Xxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx xx xxx Xxx. x XXxXx xx xx Xxx. x Xxxx x XXxXx xx xxx Xxxx x XxxXxXx. Xx Xxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXx: Xxx Xxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxx. Xxxx xxx xxxxxxxxxxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxxxx xx xxx Xxxx xxx, xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxx.

Xxxxxxx Xxxxx: Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx: Xxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx.

 

14. 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.
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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 xxxxxxxx xx Xxxxx xxxx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx.

Xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxx Xxxxxx xxx xxx xx.xxx XXX xxxx Xxxxxxxxxxxx xxx xx Xxx. x Xx. x xxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx xxx XXxXxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx

 

15. Steuererklärung: Verlängerung der Abgabefristen

Xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxx xxxxxxx xx xx Xxx. x Xx. x xxx x XXxX xxxxxxxx. Xxxx xxxxxxx xxxx xxx. Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxx xxxxx. Xxxx xxx Xxxxxx xxxxxx xxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx:

  • Xxxx Xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx, xxxx xxxxx xxx xxx xx. Xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXx.
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XXXXXXX: Xxxxx xxxx Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx, xxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxXx. Xx xxxxxx Xxxx xxxxxxx Xxx xxxx xxx xxx Xxxxxx xxx xx xxxx Xxxxx xxxx xxx Xxxxxxxxxx Xxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx xxx xx.xx.xxxx xxx xxx XXx.

XXXXXXX xxxxxx xxx xxx xxxx xxxxxxxxx Xxxxxxxx xx XxxxxxXxxxxxxxxxxx, Xxxxxx, Xxxxxx xxx XxxxxxxxxxXxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx: Xx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxXxxxxxxxxxx xxx xxx xx. Xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx XXXXXX xxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xx xxx xxx xxxxxxx xxxxx xxxxxxxxx Xxxxx xx. Xxxxxxxx xxxx xXXX Xxxxxxxxx XX xxx xx.x.xxxxx XxxXxx. Xxxxxx xxx xx.x.xxxxx XxxXxx. XXX xxx xx.x.xxxxx.

Xxx xxxx xxxxxxxx, xxxx xxxxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxx xxxx.

Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx XX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.
Xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx xx.xx.xxxx xxxxxxxx xxx xxx Xxx. x Xxxxxxxxxxxxxxxxxx xxx XXx.

Xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx:

  • Xxxx Xxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx x Xxxxxx xxx xx. Xxx xxx xxx xx. Xxxx xxx Xxxxxxxxxxx, x.x. xxxxxxxx xxxx xxx Xxxx xxxx xxx xxx xx.x.xxxx xxx xxx Xxx. x XXx.
  • Xxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxx xxxxxxxxx xxxx Xxxxxx xxxx Xxxx xxx Xxxxxx xxxxx Xxxxxxxxxx. Xxxxxxxx xxxx xxx xxxxxxxxxx "Xxxxxxxxxxxxx" xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xx. Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx, xxxxxxx xxxxxxx Xxxx xxx Xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx, x.x. xxxx xxx Xxxx xxxx xxx xxx xx.x.xxxx xxx. x.x.xxxx. Xxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxx Xxxx xxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxx xxx xxx Xxx. x xxx x XXx.

Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xx xxx Xxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xxx xxx Xxx. x XXx. Xxx xxxx xxxx, xxxx

  • xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxx,
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxx xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx

 

16. Steuererklärung: Verspätungszuschlag bei verspäteter Abgabe

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx.

 

17. Kontenabrufverfahren: Ausweitung der heimlichen Kontenabfrage

Xxx xxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XX xxxxxx: Xxx Xxxxxxxxxxx xxx xxxxxxxxx, xxxxxx xxx Xxxxx xxxxxxxxxxxx xxx "xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx".

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18. Kontenabrufverfahren: Verlängerte Frist für die Löschung der Daten

Xxx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxx, xxxxx xxx xxxxx xxxxxxxxxxx, xxx xx xxx xxxxx Xxxxxx xxx Xxxxxx xxx, xxxx xxxx xxxx Xxxxxxx xxx Xxxxxx xxxxxxxx. Xxxx Xxxxxx xxxx xxxxxxxxxxxx, Xxxxxxx xxxxxxxxxxxx, xx xxx xxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx, Xxxxx xxx Xxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxx xxxxxxxxx xxxx xxx. Xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxxxx xxxxxxxxx xxxxx Xxxxxx xxxx xxx xxxxx Xxxxxxxxx xxxxxxxx xxxxxx xxx xxx XXXx.

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19. Auslandsbeteiligungen: Verschärfte Meldepflichten

Xxxxxxxx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx xxxxxx, xxxx

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20. Kontenprüfung: Mehr Bürokratie bei Käufen auf Kredit ab 2018

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