Auch im Jahre 2019 wird es wieder zahlreiche steuerliche Änderungen und Neuregelungen geben. Hier sehen Sie wichtige Regelungen aus verschiedenen Gesetzen. Wir weisen ausdrücklich darauf hin, dass bei einigen der genannten Gesetzesänderungen noch die Zustimmung des Bundesrats aussteht. Insofern können sich noch im Einzelfall Änderungen ergeben. Das gilt insbesondere für die geplante Sonderabschreibung nach § 7b EStG.

1. Steuerentlastung: Erhöhung des Grundfreibetrages

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Weiterer Abbau der kalten Progression

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Reichensteuer greift erst bei höherem Einkommen

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Geplante Steuerentlastung 2019 im Vergleich zu 2018

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Der neue Einkommensteuertarif 2019

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Der neue Einkommensteuertarif 2020

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2. Familienförderung: Erhöhung von Kindergeld und Kinderfreibetrag

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3. Unterhalt bedürftiger Personen: Erhöhung des Unterhaltshöchstbetrages

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4. Heimunterbringung: Erhöhung der anzurechnenden Haushaltsersparnis

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5. Kinderförderung in Bayern: Das neue Bayerische Familiengeld

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6. Verdienst: Erhöhung des Mindestlohns

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7. Midijob: Ausweitung der Gleitzone auf 1.300 Euro

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8. Aushilfsjob: Unbefristete Verlängerung der 70-Tage-Regelung

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9. Minijob: Überschreiten der 450 EUR-Grenze weiterhin dreimal im Jahr erlaubt

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10. Beruflicher Umzug: Erhöhung der Umzugskostenpauschale

Xxx xxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxx, xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx.

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11. Firmenwagen und Betriebs-Pkw: Verbesserter Steuervorteil für Elektrofahrzeuge

Xxxxx xxxx xxx Xxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxx xxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx Xxxxx xxxxxxx xxxx Xxxxxxxxxxx, xxxx xxx xxxx xxxx xxxxx XxxxxxxxxXxx xxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxx.

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12. Firmenfahrräder: Neue Steuerfreiheit des geldwerten Vorteils

Xxxxx Xxxxxx xxxxxxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxxxx xxx xxx Xxxxxx xxxxxx xxxxxxx xxx xxx xxx xxxx xxxxxx xxxxxx xxxxxxx xXxxxxxxxxxxxxxxxx. Xxx xxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxx xxxx xxxxxxxxx x x xxx Xxxxxxxxxxxxx xxxx. x xxXxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.

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13. Fahrten zur Arbeit: Steuerfreiheit für Zuschüsse und Jobtickets des Arbeitgebers

Xxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxx xxx Xxxxxxxxxx x xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx xx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xx.X. Xxxxxxxx, Xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxx Xxxxxxxxxx xxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx

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14. Betriebliche Gesundheitsförderung: Freibetrag nur für qualifizierte Leistungen

Xxxx xxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxx XXX xxx Xxxxxxxxxxx xxx Xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxXx. Xxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xx xxxx xx xxx xxx XXX X xxx xxx Xxxxxxx xxx xx.x.xxxxx xxxxxxxx xxxx. Xxxx xxxx

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15. Pflegegelder: Entlastungsbetrag bei Pflegegrad 1 ebenfalls steuerfrei

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16. Übungsleiterfreibetrag: Auch für eine Nebentätigkeit in der Schweiz

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Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xx Xxxxxx xxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxx xxxx xx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxx xxxxxxxxx xxxx xxx x Xx. xx xxx Xx. xxx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxx xx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx"x.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: xxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX.

17. Vermietung: Neue 7b-Sonderabschreibung für Mietwohnungen

Xx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxx, xxx xxxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx xxxxxxx XXxXxxxxxxx, xxxx xxxxxxxxxx Xxxx xxx XxxxXxxxxxxxxXxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx. Xxxxxxxx xxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxxx xxxx xxx xxx "Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx" xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx.

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  • Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xx Xxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx. Xxx Xxxxxxxx xxxx xxx xxxx Xxxxxxx xxx xxx Xxxx xxx Xxxxxx xxxxxxxx, xx xxx xxx xxxxxxxxxxxxxx xxxx.

Xxxxxxx: Xx xxx Xxxxxxxx xx xx xx XXxX xxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx.

18. Lohnsteuerabzug: Faktorverfahren für zwei Jahre gültig

Xxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxxxxxxx, xxxxx xx Xxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxx xxxxxxxx xxxxx, xxxxxxx xxxxxxxxxxx xxxx xxx xxxxxxxxxxx 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.

  • Xxx Xxxxxxxxxxxxxxxxxxxxxxxx XXX x X xxx xxxx Xxxxxxxx xxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxx xxxxxxx xxxxxxxx xxx xxx xxxxxx. Xx Xxxxxxxxxxxx XXX xxx xxx Xxxxxxxxxxx xxxxxxxx, xx Xxxxxxxxxxxx X xxxxxx.
  • Xxxxxxxx xxx xxx Xxxxxxxxxxx XX x XX xxxxxxxxx, xxxx xxxxx Xxxxxxx xxxxxxxxxx xxxxxx xxxx xxxxxxxxx.

Xxxx xxxx xxx xxxxxxxxxxx xxxx xxxxxx Xxxxxxxx xxxxxxxxxx: xxx Xxxxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx XXxXxxxxx x XXxXxxxxx xxxxxxx xxx xxx XXxXx. 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 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.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxx

19. Insolvenzgeldumlage: Umlage U3 bleibt unverändert

Xxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxx Xx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx Xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxx Xx xxxx Xxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxx xxxx Xxxxxx xx xxx Xxxxxxxxxxx, xxx. Xxxxxxxxxxxxx. Xxx Xxxxxx xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxx, Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx. Xxx xxx Xxxxxx Xx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxx xxxxxxx.

Xx Xxxxx xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx x,xx xxx x,xx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx.

Xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx x,xx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx.xx.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

20. Betriebliche Altersvorsorge: Übertragung von Rentenanwartschaften

xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxxxx Xxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxx xxxxx xxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx x Xx. xxx Xxxx x Xxxxxxxxx x XXxXx.

Xxxxxxxxxxxx x.x.xxxx xxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x Xxxx x XXxX xxxx, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxx xx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx"x.

Xxxx xxx Xxxxxxxxxx xxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xx Xxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxx xx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xx xxxxxxxxx, xxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxx x. Xxxxxx xxxx xx Xxxxx.

21. Betriebliche Altersvorsorge: Höhere Gehaltsumwandlung steuerfrei möglich

Xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xx Xxxxxxxxx. Xxx xxxxxxx xxx Xxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxx Xxxxx Xxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx Xxx xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx, xx xxxxxxx, xx Xxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx.

  • Xxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxxx:
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22. Betriebliche Altersvorsorge: Umlagefinanzierung teilweise steuerfrei

Xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxx xx x Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xx x Xxxxxxx xxx x Xx. xx XXxXx.

  • Xx Xxxxxxxx xxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx. Xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx.
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Xx Xxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx xx x.xxx XXX xx x xxx xx.xxx XXXx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxx xxxxxx xxx xxx XXX xxx xxx XXX.

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx.

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Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xxxxxxxxxxx. Xxx xxxx xxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxx. Xxxxx xxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxx xxx x xxx xxxxxx x xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx

23. Betriebliche Altersvorsorge: Arbeitgeberzuschuss bei Entgeltumwandlung

Xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx, xxxx Xxx xxx Xxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxx Xxxxx Xxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx Xxx xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx xxx "Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxx Xxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xx Xxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxx xxxxxxxxxxxxxx xxxx, xxxxxxx xxxx xxx x.x.xxxx xxx xx Xxx. x XxxxXXXx.

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24. Riester-Rente: Begrenzung der Frist für Rückforderung der Zulage

Xxx Xxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xXxXx xxxxx xxx Xxxxxxx xxx xxx XxxxxxxxXxxxxxxxx xxxxxxxxx xxxxxxxx xxx Xxxxxxx xxx XxxxxxxxXxxxxx. Xx xxxxx xxxxxxxx Xxxxxxx xxxxxx xxxxx Xxxxxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxxx xxx xxxxx xxxxxxxxxx, xxxxxxxxx xxxxxxx Xxxxxxxx xxx XxX xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxx xxxx xx Xxxxxxxxxxxxx xxxx xxxxxxx, xxxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxxxx, xxx xxxx xxxxxx Xxxxx xxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxx xxx xxx xxxxx xxxxxx.

Xx xxx x.x.xxxx xxxx xxx XxX xxxx xxxxxxxxxxx Xxxxx xxx x Xxxxxx xxxxxxxxxx, xxxxxxxxx xxxxx xxx xxx Xxxxxx xx xxxxxxxxxxxx xxx. Xxx Xxxxxx xxx xxxx xxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxx Xxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

25. Riester-Rente: Kürzere Frist für Einwilligungserklärung bei Beamten

Xxx XxxxxxxxXxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx. xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxx, Xxxxxxx, Xxxxxxxx xx Xxxxxxxx xxxxxx xxxxx xxxxxxxxx Xxxxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxx. Xxxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx: Xxx xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx. xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xXxXx xxxxxxx xxx xxx Xxx. x XXxXx.

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26. Vorsorgeaufwendungen: Verbesserter Abzug für Auslandsbeschäftigte

Xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xx Xxxxxxx xx.X. xx Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx Xxxx xx Xxxxxxx xxxxxx. Xx xxx Xxxxxxxxxxx xxxx xx xxxxxxxxxx xxx, xxxxxx xxx xxx Xxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xx. Xxx xxxxx Xxxxxxxxxx xx Xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxxx XXX, xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xx xxxx xx xxxxx xxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx, xxx. xxxx xxx xxx Xxxxxxxxx.

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27. Vorsorge: Versicherungsbeiträge an ausländische Sozialversicherungsträger

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x,xx x

xx,xx x

xx,xx x

x,xx x

xx

xx,xx x

x,xx x

xx,xx x

xx,xx x

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xxx,xx x

xx,xx x

xx,xx x

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xx x,xx x xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx

28. Altersvorsorge: Erhöhung des Sonderausgaben-Abzugsbetrages

Xx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, XxxxxxxXxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xx xxxxx XxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxx xxxx xxxxxxxxxx xxx xxx Xxxxx xxxx xxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx, xxxxxx xx Xxxxx xxxx xxx xx x xxx xxxxxx xxx xxx Xxxxx xxxx xxx xxx x xxx xx Xxx. x XXxXx.

  • Xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxx Xxxxxxxxxxxxx xx.xxx XXX xxx. xx.xxx XXX xXxxxxxxxxxxxxx x Xxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xx xxxx xxx xx x xxx, xxxxxxxxxx xx.xxx XXX x xx.xxx XXX xxxx xxxx xx x xxx xx.xxx XXX x xx.xxx XXXx.
  • Xx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxx xxxxx xxxxxx XxxxxXxxxxx. Xxxx Xxxxxxxxxxxx, xxx xxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxxx xxx Xxxxxx. Xxxxxxx xxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxxxx Xxxxxxxxx xxxxxx xxxx xxx xx x xxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxx xx.xxx XXX x xx.xxx XXX.
Xx Xxxxx xxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx: Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, XxxxxxxXxxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxx xx xx xxx XXX xxx Xxxxxxx xxx xx xxx XXX xxx Xxxxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxx xxxxxx xxxx xxx xxx xx x xxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxx xx xxx XXX xxx. xx xxx XXX.

Xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxx xxxxxxx, xxxxx xxx Xxxxxx xxx xx x xxxxxxxxx xxx xxxx xxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxxxxxx xxx xxx xx x xxxxxxxxx.

Xxx Xxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xx.xxx XXX xxx. xx.xxx XXX xxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxx xxx xx x xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xx,x x xxx Xxxxxxx, xxxxxxx xx.xxx XXX xXxxxxxxxxxxxxxxxxxxxxxxx Xxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxx: xx,x xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx: x.xxx XXXx. Xxx xxxx xx Xxxxx xxxx: x.xxx XXX x xx x xx.xxx XXX x xx,x x x xx.xxx,xx XXX, xxxxxxxxxxx xx.xxx XXX. Xxxxxx Xxxx xxxx xx Xxxx xxx Xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxx

29. Vorsorge: Absenkung des Höchstbetrages für Selbstständige und Rentner

Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxx xxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx xx xxx xxx Xxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxx xx Xxxxxx xxx Xxxx xxxxx xxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxx xxx xx Xxx. xx XXxXx.

Xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxx Xxxxxxxxx xxx Xxxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xx xxxx Xxx xxx xxxx Xxxxxxxx xxxx xxx xxxx Xxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxx. Xxxxx xxxx xxx Xxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx. Xxxxxxxxxxxxxxx xxxx xxx xxxx Xxx xxxxxxxxxxx Xxxxxx.

Xx Xxxxxxxxx xx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxx: Xxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxx xx Xxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xx xxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxxxx Xxx, xxxx xxx xxxxx x xxxxxx xxx xxx Xxxxxxxxxxxxx x xxx Xxxxxxxxxxx xxxxx xx xx x xxx Xxxxxxxxxxxx xxxxxxxx xxxx.

  • Xxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxx xxxx xxxxxxxxxx: Xxx Xxxxxxxxxxx xxx x xxx XXX x x xxx XXX xxxx xx Xxxxx xxxx xxx x.xxx XXX x x.xxx XXX xxxxxxxxx xxx xxxxxx xxxxxxxxx xx xxxxxxx xxx XXX x xxx XXX xxxxxxxxxx xxx xx Xxx. xx XXxXx.
  • Xxx xxxxxxxx: Xx Xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx x.xxx XXX x x.xxx XXX xx xxxxxx Xxxxx xxx xxxxxxxx xxxxxx xxx xx xxxxxxxx x.xxx XXX x x.xxx XXX xxx Xxxxxxx xxxxxxxxx, xxxxxxxxx xxxx xxx xx x.xxx XXX x x.xxx XXX, xxxxxx Xxxxxxxxx xxx xxxxxxxxxx x.xxx XXX x x.xxx XXX xxxxxxxxxxxx xxxxxx
Xx Xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx x.xxx XXX x x.xxx XXX xx xxxxxx Xxxxx xxx xxxxxxxx xxxxxx xxx xx xxxxxxxx x.xxx XXX x x.xxx XXX xxx Xxxxxxx xxxxxxxxx, xxxxxxxxx xxxx xxx xx x.xxx XXX x x.xxx XXX, xxxxxx Xxxxxxxxx xxx xxxxxxxxxx x.xxx XXX x x.xxx XXX xxxxxxxxxxxx xxxxxx.

XXXXXXXXX: Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xx XxxxxxxXxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx, x.x. xx Xxxxx xxxx xxx xx x, xx xxxx xxx xx x, xx xxxx xxx xx x xxxx. Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. xx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxx xxxx

30. Verluste bei Kapitalanlagen: 15. Dezember Stichtag für Verlustbescheinigung

Xxxxxx xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxx xxx. Xxxxxx xxxxxx xxx xxxx xxxxx Xxxxxxx xxxxx xxx. xxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxx". Xxx xxx Xxxxx xxx Xxxxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxx. Xxxxx xxxxxxxx xxxxxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx xxx xx Xxxxxxxxxx xxx Xxxxx xx xxxxx xxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx, xxxx xx xxxx Xxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x xxx x XXxXx:

  • Xxx Xxxx xxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxx Xxxx xxxxxxxxxxx, xx xxxxxxxx xxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xx xxxxxxx, xxx. Xxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxx xxxxxxx Xxx xxxx xxxxxxxxxx, xxxx xxx Xxxx Xxxxx xxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxx xxxx xx Xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxx. xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx
Xxxxxxx xxx xxx Xxxxxx xx. Xxxxxxxx xxxx: Xxx xx xxxxxx Xxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxxxxxx.

Xxx xxxxx xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx Xxx xx xxx "Xxxxxx XXX" xx Xxxxx xxxxx x xxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxx. Xxxxx Xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx xx Xxxxx xxxx xx. Xxx xxxxxxxxx Xxxxxxxx xxxxxxx xxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx

31. Steuererklärung: Splittingtarif für Homo-Ehe rückwirkend ab 2001

Xxxx xxx x.xx.xxxx xxx xxx "Xxx xxxx xxxx" x xxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxx x Xxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxxxxx Xxxxx. Xx xxxxxx xxxxxxxxx xx xx xxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xXXXx xxxxxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx. Xxxxxxxxx xxx xxx "Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx" xxx xx.x.xxxx.

  • Xxxxxxx xxxx xxx x.x.xxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxxx xx xxxxx Xxxxxxxxx xxx Xxx xxxx xxxx xxx xxx xxxxxxxxxx xxx Xxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.
  • Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx XxxxxXxxx xxx "xxxxxxxx" Xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xXXxxxXxXxxxxxx xxx x.x.xxxx, x XxX xxxxxx, x XxX xxxxxxx, x XxX xxxxxxx.
  • Xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxx xxxxxxxxxxxx xx xxx x.x.xxxx x xxx Xxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxxxx xxx x xx xxxxxxx. Xxxx xxxx xxxxxxxxxx xxx xxxx xxxxxxxxxx, xxx xxxxx xxxx Xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx x"Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.
Xxx x.x.xxxx xxxx xxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xx.xx.xxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx x xxx xxxx xxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xx.xx.xxxx xx xxxx Xxx xxxxxxxxxxx xxxx xXxxxxxx xx xx x Xxx. x XXxXxxxxxxxxxxxxxxxxx xxxx, xxxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxx xx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx"x.

Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xx xxx Xxx. x Xx. x XX, xxxxxxx xxx xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx

  • Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXXxxxXx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxxx. Xxxxx xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxx xxxxxxxxxx xxx xxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx.
  • XXXX xx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx xxxx xxxxx xx xxx Xxx. x Xx. x xxx Xxxx x XX xxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxx Xxx xxx xxx xx.xx.xxxx xxxxxxx xxx xxx Xxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxxx xxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx.
  • Xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xx xxxxx Xxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxx x Xxxxxxx x.x. Xxx Xxxxxxxx xxxxxxx xxxx xx Xxxxxx xxxx Xxxxxx xxx Xxxxxx, xx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx. Xxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxx xxx xxxx Xxx. xx XXx.
  • Xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xx xxx Xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxx Xxxxx xxxxxxxxxxx xxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxx!

XXXXXXX: Xx Xxxx xxxx xxx xxx XX Xxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxx Xxx xxxxxxxxxxx xxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxxx xxxx xxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx xxxx xXX Xxxxxxx xxx xx.x.xxxx, x X xxxxxx.

32. Steuererklärung: Erhöhung der Grenze zur Abgabepflicht für Nicht-Arbeitnehmer

Xxxxxxxx xxxxx Xxx xxxx Xxx Xxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx x xxxxxxx: xxx "Xxxxxxxxxxxx xxx Xxxxxxxxxx" x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx XXxXXx.

Xx Xxxxx xxxx xxxxxxxx xxxxxx "Xxxxxxxxxxxx" x.xxx XXX xxxx Xxxxxxxxxxxxxx xxx xx.xxx XXX xxxx Xxxxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. xxxx Xxxxxxxxxxx xxx Xxxx xxxxx xxxxx.

Xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx: XxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx "Xxxxxxxxxxxx xxx Xxxxxxxxxx" xxxxxx xxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xx Xxxxx xxxx xxxxxxx xxxx xxx Xxxxxx xxxxxx xxx x.xxx XXX xxx. xx.xxx XXX xxx xx XXxXXx.

Xxxxxx xxxx Xxx xxxxx Xxxxxx xxxxxxxxxxxxxx xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxxx xxxxx xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxx. Xxxx xxxx Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, x. X. Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx, Xxxxxxx, xxxxxxxx Xxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxx xx Xxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. Xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxx, xxxx Xxx "xx xxxxxxxxxxxxx Xxxxxxxxx" xxxxxx xxx xxx xxx x.x. Xxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx

33. Unbeschränkte Steuerpflicht auf Antrag: Erhöhung des Grenzbetrages

Xxx xxxxxx Xxxxxxxx xx Xxxxxxx xxx xxx xxxx Xxxxxxxxx xxx xxxxxxxxx Xxxx xx Xxxxxxxxxxx xxxxxxx, xxxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxx xxxx xx x Xxx. x XXxXx. Xxxx xxx xxxxxxxx, xxxx

  • xxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxx xx x xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxx, xxxx
  • xxx xxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxx x.xxx XXX xxx. xx.xxx XXX xxxx Xxxxxxxxxxxx.
Xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx: Xx xxxxxxxx xxx x.xxx XXX xxxx Xxxxxx xxx xx.xxx XXX xxxx Xxxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxxx xxx xxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xx xxxxx xxxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx" xx Xxxxxxxxxxx xxxxxxxx xxx. Xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx x.xxx XXX xxx. xx.xxx XXX.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xXxxxxxxxxxxxx

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

Xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxx Xxxxxx xxx xxx xx.xxx XXX xxxx Xxxxxxxxxxxx. Xx Xxxxx xxxx xxxxxxx xxxx xxxxxxx Xxxxxxxx xxx xx.xxx XXX xxx. xx.xxx XXX xxx xx Xxx. x Xx. x xxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxx"x.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx

35. 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.
  • Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxxxxxxx xxxx xxx Xxxxx xxxxxxxxxxx xxx xxx xx. Xxxxxxxx xxx Xxxxxxxxxxx. Xx xxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxx xxx xxx xx. Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

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.

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

36. Steuererklärung: Verspätungszuschlag bei verspäteter Abgabe

Xxxx Xxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xx. X. XxxxxxxxxxxxxXxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx XXx. Xx xxx xx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxx xx Xxxxxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xx x xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxxxxxx xx xxx XXX. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx x xxx XXX xxxx xxx xxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xx x xxx XXX xxx xxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxx, xxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx, xx xxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxx. Xx xxxx xxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxx XxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx.

Xx xxxx xxxxxx xxxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxx. Xxxxx xxx xxxxxx xxxxxxxxxxxxxx "XxxxxXxxxxxxx" xxxxxx xxxx "XxxxxXxxxxxxx" xxx xxx XxxxxxxxXxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxx XX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

XXXXXXX: Xxx Xxxxxxxxxxx xxx xxxx xx x.x.xxxx xx Xxxxx xxxxxxxx, xxx xxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxx xx.xx.xxxx xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxx xx xxxxxxxxxxxxxxxx xxx x Xxx. x Xxxxxxxxxxxxxxxxxx xxx XXx.

Xx xxxx xxxxxxxx Xxxxxxxx:

  • Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx xx Xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx x xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx x xxxxx xxx xx xxx xx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxx xXxxxxXxxxxxxxx.
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37. Sozialabgaben: Höhere Beiträge für Gutverdiener im Jahre 2019

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38. Freie Verpflegung und Unterkunft: Neue Sachbezugswerte

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39. Krankenversicherung: Höhere Freigrenzen für Familienversicherung

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40. Krankenversicherung: Paritätische Finanzierung auch für Zusatzbeitrag

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41. Krankenversicherung: Arbeitgeberzuschuss zur privaten Krankenversicherung

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42. Krankenversicherung: Mindestbeitragsbemessungsgrundlage für Selbstständige

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43. Krankenversicherung: Ende einer Sonderregelung für Tagespflegepersonen

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44. Krankenversicherung: Zugang zur GKV für ehemalige Zeitsoldaten

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45. Krankenversicherung: Geringere Belastungsgrenze für Zuzahlungen

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46. Krankenversicherung: Kleine Betriebsrenten und Kapitalzahlungen beitragsfrei

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47. Krankenversicherung: Doppelverbeitragung bei Betriebsrenten bleibt

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  • Xxx xxxxxx Xxxxxxxxxxx xxxx xxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxx. Xx xxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx: "Xxx xxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxx Xxxxxx", xxxxx xx Xxxx xxxx xxx xxxxxxxx XXXxXxxxxxxxxxxxxxx Xxxxx Xxxxxxxx, xxxxxxx xx xx xxx Xxxxx xxxxx xxx xxx xxxxxxxxx XXXxXxxxxxxxxxxxxxxxxxxxx Xxxx Xxxxxxx xxx xxx. XXXxXxxxxxxxxxxxxxxxxxxxx xXXXx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx xxxx xxx Xxxxx Xxxxxxxx xxx xxxxxxx Xxxxx xxx, xxxxx xxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxx, xxx xxx xxxxx xxxxxxx.

XXXXXXX xxxxx Xxxxxxxxxxxxxxxxxxx Xxxx Xxxxx x xxxxxxxxx x xxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx xxxx xxx xxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxx xxx xxx xxxxxxx Xxxxxxx, xxxx xxxxx xxxxxx xxx Xxxxxx xxx xxxx x Xxxxxxxxxx Xxxx xx Xxxx xx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxx xxxxxxxx xxx, xxxxxx xxxx xx Xxxxxxxxxx Xxxx xxxxxx. Xxx xxxx xx xxxx xxxxxx xxxxx: Xxx xxxxxxxxxxx Xxxxxxx xxxxxx xxx. xxxxxx xx xxxxx xxxxx Xxxxx xxxxxxxxxxx. Xxxx xxxx xx xxxxx xx xx Xxxxxx xxxxx, xx xxxx xxx xxxx xxxxx xxxxxxxxxxxx xxxx. Xxx xxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx: "Xxxxx xxx xxxxx xxxxx, xxxx xx Xxxxxx xxx, xxxxxxx xx xxxx Xxxxxx xxxx, xxxx xx xxxxx xxx."

XXXXXXX: Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx, xx xxxxxxxxxx xxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx x xxx XXX xxxxxx xxxxxxxxx xxxxxxxx, Xxxxxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxx xxx xx xxxx xxxx xxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx: Xx Xxxx xxxx xxxxx xxxxx Xxxxxx xx Xxxxxx xxx xxx,xx XXX xxxxx: xxx,xx XXXx xxx xx Xxxxx xxx xxx,xx XXX xxxxx: xxx,xx XXXx. Xxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxx xx xx xxx XXX xxxxx: xx xxx XXXx, xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxx XXxXxxxxxxxxxxxxxxxx xxxx xx Xxxxxx xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxxx xxx xxxxxx xxx Xxxxxxx xxx Xxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxx xxxxxxxxxxxx xxxxx xxx xxx Xxx. x Xx. x XXX X, xxxxxxxxx xxxxx xxx "XXXxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx"x.

Xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXxxxXxXxxxxx xxx x.x.xxxx, x XxX xxxxxx, xxx XXxxxXxXxxxxx xxx xx.x.xxxx, x XxX xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx XXxxxXxXxxxxxx xxx xx.x.xxxx, x XxX xxxxxx xxx x XxX xxxxxx xxx Xxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

48. Pflegeversicherung: Erhöhung des Beitragssatzes

Xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxx xxxxxxxxx xxxxxx xxx xxxxxxxx xxxxxxx x,xx Xxxxxxx, xxxx Xxxxxxxxxx x,xx Xxxxxxx. Xxx Xxxx xxxx xxxxxxx xxx XXXxXxxxxxxxxxxxxx xxx xxxx x,xx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xx Xxxx xxxx xxxx x,xx Xxxxxxxxx xxxxx. Xxx Xxxxx xxxxxx xxx x.x. xxx Xxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx. Xxxxx xxxxx xxx Xxxxxx xxxxxxxx Xxxxxxxxxxx xx, xxx xx xxxxxxxx xxxxxxxx Xxxxxxxx xxxxxx.

Xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx x,x Xxxxxxxxxxxxx xxx x,xx Xxxxxxx, xxxx Xxxxxxxxxx xxxxx xx Xxxxx xxx x,xx Xxxxxxx x xx xxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x xxx,xx XXX xxx xx XXX XX, xxxxxxxxx xxxxx xxx "Xxxxxxx Xxxxxx xxx xxxxxxxxx xxx XXX XX"x.

Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx x,xx Xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx x,xxx x xxxxx Xxxxxxxxxx x,xxx xx xxx xxx Xxxxxxxxxxxxxxxxx x,xxx x.

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

Xx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx

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Xxx xxx Xxxx xxxxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxx xxxxx xxx xxxxxxxxxx Xxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxx xxxxxxxxx Xxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxx Xxxxxx xXXXx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx x.X.x. x,x Xxx. Xxxx xxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxx Xxxx xxxx xxxxxx xxx Xxxxxxxxx xxxx xxxxxx xxxxxxx.

49. Arbeitslosenversicherung: Senkung des Beitragssatzes

Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx x,x Xxxxxxx, xx xxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxx.

Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx x,x Xxxxxxxxxxxxx xxx x,x Xxxxxxx, xx xxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx xxx Xxx. x XXX XXX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx"x.

Xxx Xxxxxx xxx xxxx xxxxxxxxxx Xxxxxxx xxx x,x Xxxxxxx xxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxx xxxx xxxxxxxxx xxx Xxxx xxxx xxxx xxxxxxx Xxxxxxxxx xx x,x Xxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxx xxxx xxx xxxx x,x xxxxx xxxxxx x Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx. Xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xx Xxxxx xXxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xx,xx XXX xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xx xx xxxxxxxxx Xxxx xx x,x Xxxxxxx xxxxxxx xxxx, xxxx xxx xxxx xx,xx XXX xxxxxxx.

50. Arbeitslosenversicherung: Erleichterter Zugang zu Arbeitslosengeld I

Xx Xxxxxxxxxxxxxxxx X xxxxxxxx xx xxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxx xxxxxxxx, xxxx xx xxx Xxxxxxxxxxx xxx xxxx Xxxxxx xxxxxxxxxx xxxxxx Xxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxx xxx, xxx XXX XXXx.

Xx xxx x.x.xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx X xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxx xxx xx xxx xx Xxxxxx xxxxxxxxx xxxx. Xxxxxxxx xxxxxxx xx, xxxx xxxxxxxxx xxx xxxxxxx xx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxx xxxx Xxxxxxxxx xxxxxxx xxxxxx xxx xxx Xxx. x XXX XXX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx"x.

Besondere Regelung für kurz befristete Beschäftigungen

Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx X xxx xxxxxxxx xxxx Xxxxxxxx, xxx xxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxx: Xxx xxxxxxx xxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx x Xxxxxxx x xxxxxxx xxxx xxxx xx Xxxxxxx x Xxxxxxxxxxxxxxxx X xxxxxxxx. Xxxxxxxxx xxxxxxx xxxxx, xxx xxxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxx, Xxxxxxxxxxxxxxxx xx xxxxxxxx. Xxx xxxxxxx xxxx Xxxxxxxxx, xxxxxx xxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxx xxxx xxxxxxxxx xxx xxx xx.x.xxxx xxx xxx Xxx. x XXX XXXx.

Xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx xxx xx.xx.xxxx xxx xxx Xxx. x XXX XXXx.

51. Arbeitslosengeld II: Erhöhung der Regelbedarfssätze

Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxx, Xxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxx xx xxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxx Xxxxxxxxx xx xxxxxxxxxxx Xxxxx. Xxxxx Xxxxxxxx xxxx xx xxxxxxxxxxxxxx Xxxx xxxxxxxx xxx xx XXX XXx. Xxx Xxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xXXX XXx xxx xxxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxXxxxxxxx xXXX XXXx xxxx.

Xx xxx x.x.xxxx xxxxxx xxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx x"XxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxxx x XXXXX xxxx x xxx xx.xx.xxxxx".

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52. Grundsicherung: Erhöhung des Freibetrages für Riester- und Betriebsrenten

Xxxxxxxx, xxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxx x Xxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxx, xxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xx XXX XXX x xxxxxxxxxxxx Xxxxx XX xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx. Xxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxx, xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx:

  • Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx: xx x xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxxxx xxxxxx xx x xxx Xxxxxxxxxxxxxxxxx x xxxxx: xxx XXXx.
  • Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx: xxx XXX xxxxxxxxx xxxxxxxx xx x Xx. xx, xx, xxx xxxx xxx XXxXx.
  • Xxxx xxx x.x.xxxx xxxx xx xxxxx xxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx Xxx. x xxx x XXX XXXx. Xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx XxxxxxxXxxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxx xxx xxx XXX xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx, xxxxxxxxxx xxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx x xxxxxxx xx xx XXX XXX xxxxx: xxx XXXx. Xxx xxxxxxxx: Xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx xxxxxx Xxxxx XXxXxxx xxxxxxxxxxx xxxxxxxx.
Xxx x.x.xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx XXX. Xxxx xxx Xxxxx XXxXxxxxxxxx xxxxxx xxx xxx XXX xxx xxx XXX.

Xxx "Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx" xxxx xxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx.

Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx xxxxxx xxxxx xxxx xxx xxx. Xxxxxxxxxxxx X xxx x.x.xxxxx xxx Xxxxxxxxxxxx XX xxx x.x.xxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx.

  • Xxxx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx, xxx xxx xxxx xxxxxxx xxxx, xxx xx xxx xx Xxxxxx xxxxxxxxx. Xxxxx x Xxxxxxxxxxxx xxxxxx xxx x Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxx. Xxx xxxx xxx xxx. "Xxxxxxxxxxxx X" xxxxxxxxxx xxx xxx xxx xx xxxx XXX XXx.
  • Xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx, xxx xxx xxxx xxxxxxx xxxx, xxxxxx xxxxxxxxx, xxx xxxx xxx xx Xxxxxx xxx xx Xxxxxx. Xxxxx x Xxxxxxxxxxxxxx xxxxxx xxx x,x Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxx, xxx. "Xxxxxxxxxxxx XX". Xxx xxxxxx xxxxx Xxxxxxxxxxxxxx xxx xx XXX xXxxxx xxx. xx XXX xXxxx. Xxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxxx xxxx xx xxxxx xxx xxx xxx xx xxxx XXX XX, xxxxxxxxx xxxxx xxx "XXxXxxxxxxxxxxxxxxxxxxxxxx xxx xXxxxxxxxxxxxxxxxxxxxx"x.

Xx Xxxxxx xxx xxxxxxxxxxxxx "Xxxxxxxxxxxxxx xx Xxxxx" xxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx x xxx xx xxxx xxxx xxx Xxxxxxxxxxxx X xxx XX. Xxx XXX xxxxx xxxxxxxxx, xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xXXxXxxxxxxxxx xxxxxxx xxx xx.xx.xxxxx. Xxxx xxxxxx Xxxxxx xxxxx xxxxxx xxx xxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxx xxx XxX xxxxxxxxxxxxxx xXXxXxxxxxxxxx xxxxxxx xxx x.xx.xxxxx.

53. Mütterrente II: Höhere Rente für Mütter und Väter mit Kindsgeburten vor 1992

Xxx Xxxxxxxxx xxx Xxxxxxx xxxx xxx xxx Xxxxx xxxxxxxxx: Xxxx Xxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx xxxxxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxxxxx, xx xxx xxxxxxxxxxxxxxxxxxx Xxxx xx xxxxxxxxx, xxxxxxxx xxxxx Xxxxxx xx xxxx Xxxxxxxx xx xxxxxx. Xxxx Xxxxxx, xxx xxx xxx xxxx xxxxxxx xxxxxx, xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xx Xxxxxxx xxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xx xxx xx xxx XXX XXx.

  • Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxx xxxxxxxx: Xxxx xxx x.x.xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx x,xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xx x,xxxx Xxxxxxxxxxxxx xxx x x,xxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xx xxx x.x.xxxx xxxxx Xxxxxxxxxx xxx xx,xx XXX xXxxxx xxx. xx,xx XXX xXxxx. Xxxxxx Xxxx xxxxxx xxxxxxxxx xxx x. Xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.
  • Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xx. X. xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx. xxx xx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xx Xxx. x XXX XXx.

Xxxx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx, xxx xxx xxxx xxxxxxx xxxx, xxx xx xxx xx Xxxxxx xxxxxxxxx. Xxxxx x Xxxxxxxxxxxx xxxxxx xxx x Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxx. Xxx xxxx xxx xxx. "Xxxxxxxxxxxx X" xxxxxxxxxx xxx xxx xxx xx xxxx XXX XX, xxxxxxxxxx xxxxx xxx "XXxXxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx, xxx xxx xxxx xxxxxxx xxxx, xxxxxx xxxxxxxxxx x xxx xxxx xxx xx Xxxxxxx xxx xx Xxxxxx. Xxxxx x Xxxxxxxxxxxxxx xxxxxx xxx x,x Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxx, xxx. "Xxxxxxxxxxxx XX". Xxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxxx xxxx xx xxxxx xxx xxx xxx xx xxxx XXX XX, xxxxxxxxx xxxxx xxx "XXxXxxxxxxxxxxxxxxxxxxxxxx xxx xXxxxxxxxxxxxxxxxxxxxx"x.

Xxx Xxxxxxxxxxxx XX xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xx XXX xXxxxx xxx. xx XXX xXxxx xxx Xxxxx xxx Xxxx. Xxxx xxxx Xxxxxxxxxxx. Xxxxxxxx xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx.

Xxxx xxxxx Xxxxxxxx xxxx xxxxxxxx Xxxxxxxxx:

  • Xxxx Xxxxxxx xxx Xxxxxx, xxx xx xxx x.x.xxxx xx Xxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxx x Xxxxxx xxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxx xx x,x Xxxxxxxxxxxxx xxxxxxx. Xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx xx XXX xXxxxx xxx xx XXX xXxxx xx Xxxxx.
  • Xxxxxxx xxx Xxxxxx, xxx xx xxxxxx Xxxxxxxxx xxxxx xxxx Xxxxx xxxxxxxx, xxxxxxxx xx xxx x.x.xxxx xxxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.
  • Xxxxxxx xxx Xxxxxx, xxxx xxx xx xxx Xxxxx xxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxx xxxx xxxxxxxxx xxx, xxxxxxxx xxxxxxxxxx xxxxx xx xxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxx, xxxxxx xxx xx xx. Xxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxx xxxxxxx xxxxx. Xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxx xxxxxxxx. Xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxx xxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxx xxxxxxx xxx xxxx Xxx. x XXX XXx.
  • Xx xxx x.x.xxxx xxxxxxxx xxxx xxxxxxxxxx xxxxx Xxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xx Xxxx xxxx xxxxxx Xxxxxxxx xxxxxxxx xxxxx xxxxx xxx xx xx. Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx.
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XXXXXXXXX: Xx xxx xxxxxxxxxxx Xxxxxxxx xx xxxxxxxx, xxxxxxx Xxx xxxxxx xxxxxxxxxx Xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxx, xxx xxx xxxx xxxxxxx xxxxxx, xxxxxxx xxx Xxxx xxxxx xxx xxxx xxxxx xxxxxxxxx xxxxxx.

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Xxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxx xxxxx xxxx xxxx xxx xxxx xxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxx xx xxxxxxxxx, xxx xxxxx xxx xxxx xxx Xxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xx.x.xxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxxxxxxx xxxxxxx xx xx XXX XXx.

  • Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx. xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx x.X. xxx xx Xxxxxx xxxxxxxx, xxxx xxx Xxxxx xx xxxxxxxxx, xxx xxxx xxxxxxx Xxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxx xxxx Xxxxxxxx, xxx xx xxx x.x.xxxx xx Xxxxx xxx xxxxx xx Xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.
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Xxxxxxxxxxxxxxxxx xxxxxx xxxxx xx xxx Xxxx xxxx xx xxxxxxxx, xxx xx xxx x xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxx xxxxx Xxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxx Xxxxxxxx xxx xxxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xx xxxxxxxxxxxxxxxx, xxx xxx xx xxx xxxxxxxxxxxxxxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxx xxxxxx. Xxx xxxxxx xxxxx xxxx Xxxxxxxx, xxx xx x.x.xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx Xxxxxx xxxxxx xxxxx xxx xxxxxxxxx. Xxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx, xxxx xxxx xx xxxxx Xxxxxxxxx xxxxxx xxxxxxx.

54. Kfz-Steuer: Steuererhöhung wegen WLTP für neu zugelassene Fahrzeuge

Xx xxx x. Xxxxxxxxx xxxx xxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxxxx xxx xx Xxxxxx xx Xxxxxxx xxxxxxxx xxxxxx xxxxxxx. Xxx xxxx XXXXxXxxxxxxxx xXxxxx Xxxxxxxxxx Xxxxx Xxxxxxx Xxxx Xxxxxxxxxx xxxx xxxxxxxxxxx, xx xxxxxxxxxxxxxxxxx XXxxXxxxxxxxxxxxxx xx xxxxxxxx. Xxxxx xxxx xxxx XXxXxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxxx xx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx, xxxx xxxx xxxxxxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxx. Xxxxxx xxxx xx Xxxxxxxxxxx xxx xxx. XXXXxXxxxxxxxx xXxxxx xxxxxxxxxxxxx Xxxxxxxxxxx. x"Xxxxxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.x.xxxxx.

Xx xx xxxxxx, xxx xxxx Xxxxxxxxxx xxx Xxxx xxxxxxxxxx xxx xx xx xxx XxxxxxXxxxxxxxxx xxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxx xxx: Xxx xxxx XXXXxXxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxxxxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxx: Xxxx xx Xxxxxxxxxxx xxx xxx XXxxXxxxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxxx xxx Xxxxx xxx XxxxXxxxxx. Xx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxx. Xxxx xxxxxx xx Xxxxxxxxx xx xxxxx xxxxxxxx xxxxxxxx XxxxXxxxxx.

Xxxxxxxx xxxxx xxxxx xxx, xxxx xxx xxxxxxxxxxxx XXxxXxxx xxxxxxx xxxx. Xxxxxx Xxxxxx xxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxx. Xx xxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxx xXxxxxxxx: XX xx XXXx xxxxxxxx xxxxxxxxxxxxxx xxx xx XXX xxx Xxxx xxxxxxx x xxxxx xx XXX xxx xxxxxxx. Xxx xxxxx Xxxxx xxx Xxxxxxxxxxxxx xXxxxxxxx: XXX xxxx Xxxxxxx xxxx xxx XxxxXxxxxx xxx xxx XXX xxx xxx XXX xxxxxxxx. Xxxx XXXXxXxxxxxxxxx xxxxxx xxx XxxxXxxxxx xxxx xxxxxxxx Xxxxxxx xx xxxx xxx xx Xxxxxxx. Xxxxxxxxxxxxxxx Xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xx Xxxxxxxxxxxx xx XXX xxxx XxxxXxxxxx. Xxxxx XXXX xxxxx xx xx xxxxx "Xxxxxxxxxxxx": Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx, xx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxx. XXX xx Xxxx.

XXXXXXX:

Xxx xxxx xx x. Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx XXXXxXxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxx xxxxxxxxx xxxx, xxxxxxx Xxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xXxxxxxxXxxxxXxxxxx, xxx Xxxxxxx xxx Xxxxxxxxx xxxxx xxx XXxxXxxxxxxx xxxx XXXX xxxxxxxxxxxx. Xxxx xxxxxx xxx XxxxXxxxxxxXxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

xxxxx:xxxxx.xxxx.xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

55. Kinderbetreuung: Verbesserungen durch das "Gute-Kita-Gesetz"

Xxx Xxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxxx xxxxxx xxx Xxxx xxx Xxxxxxxx xxxxxxxxxxx x,x Xxx. Xxxx xxx xxxx xxx Xxxxxxxxxx x"Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx"x.

Xxx xxxxx xxxxx xxx Xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxx xxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx. Xxxxx Xxxxxxxxxx xxxx xxxxxx xxxxxxxxxx, xxxxxx Xxxxxxxx xx xxxxxxxx xxxx. Xxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxx XxxxxXxxxxxxxxXxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx.

Xxx xxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx: Xx xxx x.x.xxxx xxx xxxx xxxxxxxxxxx, xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx xxx xx XXX XXXX, xxxxxxxxx xxxxx xxx "XxxxxXxxxxXxxxxx"x.

Xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx:

  • Xxxxxxx xxxx xx Xxxxxxxxx xx xxx xxxxxx xxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. x XXX XXXXx. Xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxx, xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx xx xxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxxxxxx xxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxx xxxxx xxxxx xxxxx xxx xxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxx xx xxxxxx, xxxx Xxxxxxxx xxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.
  • Xxxxxxxx xxxx xxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxx xxx Xxxxx XXxXxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx xxx xxx Xxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxx xx Xxx. x XXX XXXXx.
  • Xxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx xxx xxx Xxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxxxx. Xxxxx xxxxxx xxxx Xxxxxxxx, xxx Xxxxxxxxxxxxxx xxxxxxx xx xx XXXX xxxx Xxxxxxxx xxxxxxxx. Xxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxx xxx xxxx Xxxxx XXxXxxxxxxx xxx xx Xxx. x XXX XXXXx.

XXXXXXXXX: Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx x.x.xxxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx.

56. Umsatzsteuerliche Änderungen

Urheber und Verwertungsgesellschaften

Xxxxxxx xxxxxxxx xx x Xxx. x Xxxx x XXxX, xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxx xxxx xx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xXxxXx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxx xxx XxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxx xXXXXx, xxx xxxxx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxx. Xxx XxXX xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx Xxxxxxx xxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xx xx XxxX xxxxxxxx. Xxxx xxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxx xxxx xxxxx xxx xxx xxxxxxxxx Xxxxx xxxxxxxxxxxx. Xxxxxxxx xxxx xxxx xx xx XxxX, xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxx xxxxxxxx, xxxxx Xxxxx xxxxx xxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xx x Xxx. x Xxxx x XXxX xxxxxxx xxx x.x.xxxx.

Gutscheine

Xxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxx xx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxxx xxxx Xxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxx xxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxx xxxxx Xxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxx xxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx.

Xxx Xxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xx xxx xx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxx. Xxxxx xxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxx xxxx Xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x Xxxxxx. x Xxxx x XXxX xxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx. Xx xxxx:

Xxxx xx x Xxxxxx xx XXxX xxxxxxx xx xxxx xxxx xx xxxxx Xxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxx xxx, xxxxxx xx Xxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxx xxxx xxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxx xxxxx xxx Xxxxx xxxxxxxxx, xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxx. xx x Xxx. xx xxx xx XXxX xxxxxxx Xxxxxxxxx xxx XxxxxxxxxxXxxxxxxxxx xxxxxxxxxxx xx xxx xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx.

XxxxxxxxxXxxxxxxxxx: Xxx XxxxxxxxxXxxxxxxxx xxx xxxxxx xxx Xxxxxxxxx, xxx xxx xxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxx xxxxxx, xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xx Xxxxxxxxx xxx Xxxxxxx xxx. xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx.

XxxxxxxxxxXxxxxxxxxx: Xxxx xxxxxxx Xxxxxxxxxx, xxx xxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxx XxxxxxxxxxXxxxxxxxxx. Xxx xxxxxx Xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx. xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxxxx xxxxx xxx xxxxxx Xxxxxxx xxxxxxxxxxxxx.

Xxx xxxx Xxx. xxx XxXxXxxxXX xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxx xxxxx XxxxxxxxxxXxxxxxxxxx xxxxxxxx xxxxxx. Xx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx, xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx xxx. Xxx xx xxx Xxxxxxx, xx xxxxx xxxxx Xxxxxxxxxxxxx xxxxx xxxxxx Xxxxxx xxxxxxxxx, xxxx xxx xxx xxx xxx Xxxxxxxxx xxxxxx xxxx xx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx xx xx Xxx. x Xxxx x XXxX xxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxx xxxx xx xxx x.x.xxxx.xxxxxx

Digitale Dienstleistungen

Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxx x"Xxxxxxxxxxxxxx"x xxxx xx xxx Xxxx xxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxx xxxx xxxxx xxxxxxxxx xxx xx xx Xxx. x XXxX xxxxxx xxx xxxxxx, xxxx xxxx Xxxxxxxxxxxxxx xxx xx.xxx Xxxx xxxxx xxxxxxxxxxxxxx xxxx.

Xx xxxxx xxxxxxx xxxxxx xxxxxx xx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xx.xxx Xxxx xxxxx xxxxxxxxxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxx xx xxx Xxx xxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx, xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxx Xxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx. Xxx xxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxx xxxx, xxx xxx Xxxx, xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxx xx xxx xxxxx XXxXxxxxxxxxxxxx, xxx xxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Rechnungen

xx Xxx. x XXxX xxxx xxxxxxxx. Xxxx Xxxx x XXxX xxxxxx xxxx Xxxxxxxxxxx, xxx xx xxx. XXXXxXxxxxxxxx xXxxxxXxxxXxxxxXxxxx xxxxxxxxxx, xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxxxxx, xxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.xxxxxx

MOSS-Verfahren (Mini-One-Stop-Shop)

Xxxx xx xx Xxxxxx xx Xxxx x xxxx xx xxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxx xxxxx xxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx x.X. xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxx, xxxxxxxxx, xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxx xx xxxxxx.

Aufzeichnungspflicht für Betreiber von elektronischen Marktplätzen

Xxxxxxxx xxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx Xxxxxxxx xxxx xxx xxxxxxxx xxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx. Xx xxxxxx Xxxxxxxxxxxxxx xx xxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx, xxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxxxx. Xx Xxxxxxxxx:xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

Xxxxx xxx Xxxxxxxxxx xxx xx xxx XXxX xxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxx, xxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxx xxxxx, xxxxxxxxxxxxx.

  • Xxx Xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx, xxx xxx xxxx xx xx XX xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx XXXxXXxXx. xxxxx xxx Xxxxx xxx Xxxxxxxxxxx xXxxxxx xxx Xxxxx xxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxx xxx xx xxxxxxxxxxxx Xxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xXxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxx.
  • Xxx Xxxxxx x xxx x xxx xx xxx Xxx. x XXxX xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx, xxxx xx xxxxxxxxxx xxxxxxxxxxx xxx. Xxxx xxxx xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxx x xxxxxx xxx xxxxxxxxx xxxxxxxxxx x xxxxx "xxxxxx", xxxx xx Xxxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx. Xxxx xxxx xx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxxxx xxxx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx, Xxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx, xxxxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxxx xx xxxxx Xxxxx, xxx xxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx x xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xx xxxxxxxx.
  • xx xx x Xxx. x XXxX xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx.
  • xx xxxxxxxx x Xxx. x XXxX xxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxx xxxxx xxx xxx xxxxxx Xxxxxxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx xxx.
  • Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxx xxxxx Xxxxx xxxxxxxxxxx.

Xxxxxxx: Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxx xx Xxxxxxxxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxx xxxx xx x.x.xxxx xxxx Xxxxxxxxxxx xxx Xxxx xx Xxxxxxxxx xxx xx x.xx.xxxx xxxx xxxx xxxxxxx XxxxxxxxxxxxXxxxxxxx.

Haftung der Betreiber von elektronischen Marktplätzen

Xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxx xxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx xxx. Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx XXxXx. Xx Xxxxxxxxx:

  • xx xxx Xxx. x XXxX xxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxx. Xxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxx xxxxx xxxx xxxxxx xxxxx xxxxxxx, xxxx xxxx xxx xxx xxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxx xxxx xxxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxx xxxxxxxx, xxxxxx xx xxxxxxx.
  • xx xxx Xxx. x XXxX xxxxx xxxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx Xxx, Xxxxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxx xxxxxx xxxxx xxxxxxx, xxxxxx xx xx xxxxxx Xxxxxxx xxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxx.xxxxxx
  • Xxxxx xx xxx Xxx. x XXxX xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx Xxxxxxxxxxx, xxx xx XxxxxxxXxxxxx Xxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxx xxxxx xx xxxxxxxxxxxxx Xxxxx xxxxxxxxx, xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxx xxxxxxx xxxxxx.
  • Xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xx Xxxxxxxx xxxxxxx xxx, xxxx xxx xxx xxxxxx Xxxxxxxxxx xxxxxxxx XxxxxxxxxxxxXxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxx xxx xxxxx Xxxxxxxx xx Xxxxx xxx xx xxx Xxx. x Xxxx x xxxx Xxxx x XXxX. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxxx Xxxxx xx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxx xxxx. Xxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxx xxxx, xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxxxxx xxxx xxxx Xxxxxx, xx xxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xXxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxxxxx.

57. Weitere gesetzliche Änderungen für Selbstständige

Xxx xxxXxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxx xx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxx"x xxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx. Xxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx:

  • Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxx x.x.xxxxx xxxxxxxxx xxxxxxxxxxxxx.xxxxxxXxx xxxxxx: XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx x.x.xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxx xxxx, xxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx.
  • Xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx: xx xx Xxxxxx xx XXxX xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx Xxxxx xxx xx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxx, xxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxx xxxx, xxxxxxx xxxxxxxx xxxx Xxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxx. Xxxxx xxxx xx xx Xxxxxx xx XXxX xx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx.

  • Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx, xxxxx Xxxxxxxx xxx. Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxx, xxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx xxx xxx Xxxxxxx xxxxxxxxxxx xxxxxx xxx xx Xxx. x XXxXx. Xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx xxx xx xxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx.xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx,xxxxxxxx xxx xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxx xXxxxxxxxx xxx xx.x.xxxx, x XxX xxxxx XXXx.xxxxxxX xxxx, xxxxx.xxxxxxXxx xxx Xxxxxxxxxx xxx xx xx XXxX xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx xxx xxx xxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xx xxxx xxxxxxxxxxx xxxxx xxxxx!x xxxxxxxxxx. Xxxxxxx: XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xx xx xx Xxx. x XXxX xxxx xxxxxxxxxx "xxxxxxxxxxxx". Xxx xxxxx xxxxxxx xxxx xxx xxx xxxx xxxxxxx Xxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx.

58. Firmenwagen: Einzelbewertung bereits im Lohnsteuerabzugsverfahren

Xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xx Xxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxx, xxx xxxxx xxxx Xxxxxx xxxxxxxxx xxxx. Xx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxx xx x Xxxxxx x Xxxx x XXxX xx,xxxXxxxxxxxXxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxxx xxxx xxx XXXxXxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx xxxxx xxx xxxxxxxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xXXX xx.xx.xxxx, XX X xxxxx, XXxXx xxxx XX X. xxxx. Xxx xxxxxx:

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

Xx Xxxxxxxxxxxx xxxx xxx xxx XXXxXxxxxxxxx xxx x.x.xxxx xXX X x xxx X xxxxxxxxxxxxx, XXxXx xxxx X X. xxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx.

Xx xxx Xxxxx, xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxxxxxx: Xxx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xx xxxxxxxxxx, xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx x,xx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx,xx XxxxxxxxXxxxxxxxx xxxxxxxxxxx, x. X. xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx x,xxxXxxxxxxxXxxxxxxx xx xxxxxx xXXX x. xx.xx.xxxx, XX X x xxx X xxxxxxxxxxxxx, XXxXx xxxx X X. xxxx.

Xxxxxxxxxxx xx xxxx xxxx xxxxxx: Xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, x.x.X., Xx. xxxx.

XXXXXXXXX:xxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx: Xxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxx xxxxxxxx, xxxx xxxx xxxx "Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xxxxx xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx XXXxXxxxxxxxxxxxxxxx, xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx xx.x.xxxx. Xxxx xxxxxx xx: xxxXxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xx xx x Xxx. x Xxxx x XxXX xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx.xxx Xxx xxxxxxxx xxxx: Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xx xxx xxxx xxxxx Xxxxxxxxxxxx, xxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xx xxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx.

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59. Steuermodell „Kostendeckelung bei Leasing“ steht vor dem Aus

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60. Buchführung: Monatliche Buchung auch bei Quartalszahlern Pflicht?

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61. Werden Tantiemen bei der Entgeltgrenze berücksichtigt?

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