Steueränderungen im Jahre 2019 für Selbstständige

1. Minijob: Vorsicht - ohne Vertrag gelten 20 Wochenstunden als vereinbart

Xxx x. Xxxxxx xxxx xxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXxXxXx xx Xxxxx xxxxxxxx. Xxxx xxx Xxxxxxxx xxx xx, Xxxxxxxxxxxxxx xx xxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxxxxx xxx Xxxxxxxx xxx xx xxxxxxxx xxx Xxxxxxxxxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxxxxxx xxxxxx, xxxx xxxxxxxxxx, xxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxx xx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxx xxxx xxxxxxx xxxxxxxxx, xxx Xxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxx xxxxxxxx xxx "Xxxxxx xxx Xxxxx" xxx xxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx.

Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx xxx xXxxxxx xxx Xxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxx, xxxx xxxxxxx xxxx Xxxxxxxxxxx xxx xx Xxxxxxx xxx xxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx Xxxxxxx xx Xxxxxxxx xx xxxxxx. XXXX: Xxxx xxx x. Xxxxxx xxxx xxxxxx xxxxx xxxx xx, xxxxxxx xx Xxxxxxx xxx xxxxxxxxxx xxx xx Xxx. x XxXxXx.

Xxx xxxxxx: Xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxx xxx xx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx. Xxx xxxxx Xxxxxxxxxxx xxx x,xx XXX xxx Xxxxxx xxxxxx xxx xxx,xx XXX Xxxxxxxxxx xxx x xx xxxx Xxxxxx xxx Xxxxxx x xxxx xxx XXX Xxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx XXX xxxxxx xxxxxxxxxxxxxx. Xxx xxxx Xxxxxxxxxxxx xxx xxx Xxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxx. Xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xx XXX xxxxxxxx, xx xxx xx xxxxxx: " Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxx ..... xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx." Xx xxxx xxxxxxxx xxx xx xx Xxx. x Xxxx x xxx Xxxx x XxXxX xxxxxxxxx, xxxxxx xxxxxxx xx xxx xxx xx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxxx xxxxxxxx xxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxx. Xx xxx xxxxxx xx xxxxxxxx, xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxxxx xxx xx Xxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxx "xxxxxxxxx" xxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx. Xx xxx xxxxx xxxxxxxxxxx xxxxxx, xxxxx xxx xxxxx xxxxxxx Xxxxx, xxx xxxxx, xxxx xxx xxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxx xxxx xxxxxx xxx. Xxx xxxxx Xxxx xxxxxxxxx xx xxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxx. Xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx.

2. Minijob: Wegen Erhöhung des Mindestlohns eventuell Arbeitszeiten anpassen

Xxxx xxxx xxxx xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxx x.x.xxxx xxxxx xx xxxxxxxxxx,xx XXX xxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx.

Xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx x xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxx xxxxx Xxxxxxx. Xxxx xxxx Xxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxx xxxx Xxxxxxx xxxx xx xxxxx.

Xxxxxxxxxx:

Xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxx xxx xxxxxx x,xx XXX xxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx,x Xxxxxxx xxx Xxxxx. Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxx XXX : x,xx XXX x xx Xxxxxxxx. Xxx xxxx x Xxxxxxx xxxxxxx xxx xxxxxx! Xxxxxxxxxxx, xxx Xxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxxxxxx, xx xx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxx xxxx xxx Xxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx xxx. Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxxx xxxxxx.

XXXXXXXXX:xxxxxxxxxxxx Xxx Xxxxxxxxxxxxx xxx xx Xxxxxxx xxx Xxxxx xxx xxxxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxx xxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxx xx Xxxx xxxxxxxx xxxxxx xxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx.

Xxxxxxx Xxxxx:xxxxxxXxxxxxxxxxxx Xxxxxxxxxxx: Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx

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

Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxx xxx xxx xxx XXX xx Xxxxx xxx x Xxx. x Xx. x XXX XXx. Xxx xxx Xxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx "xxxxxxxxxxxxxx" Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx: Xxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xx Xxxxxxx xxxxx xxxx xxx xxx XXX xxxxxxxx xxxxx xxx. x xxx XXX xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxx xxxxx Xxxxxx xxxxxxxxxxxxxx, xxxxxxx xx xxxx xxxxx xxxx xx xxxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxx" xxx x Xxx. x XXX XXx.

Xxx xxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx "xxxxxxxxxxxx" xxxx xx Xxxxxxxxx xx xxx Xxxxxxxxxx xxx x Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx xxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxx. Xxx "Xxxxxxxx" xxxxxxxxxx xxxxx Xxxxxxxx xxx xx Xxxxxxx, xxxxxxx xxx xxx Xxxxx xxxxx, xxxx xxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxx.

Xxxxxxxxxx xxxxxx xx Xxxxxx xxxx xxxxxx xxx Xxxxxxxx xxx xxxx xxxxxx xxxxxx: Xxxxxxx xxxxx xx xxxx xxx XxxxxxxxXxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XXX "xxxxxxx" xx Xxxx xxxxxxxxxxxxxx xxxxxx xxxxx.

XXX: Xxx "xxxxxxxxxxxx Xxxxxxxxxxx" xxxx xxx Xxxxxxxxxx xxx xxx XXXxXxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxx: Xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx xx xxx Xxxxxxx, xx xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxx xxx. xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx, Xx. X x.x.x.xx.

• Xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxx, xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx XXX xx xxxx xxx xxxx Xxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxx xxxxxx xxxx xxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx XXX xxxxx xxxxxxxxxxx.
• XXXX xxxx xxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxx xxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxx. Xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxx xx xxxxxxx.

Xxxxxxxx:

Xxx Xxxxxxx xx Xxxxxxxx xxxxxxx xx xxx Xxxxxxx Xxxxx xxx Xxxxxxxxx xxxxxxxxx xxx XXX xxx xx xxx Xxxxxxx Xxxxxxx xxx Xxxxx xxxxxxxxx xxx XXX. Xxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxx xx xxxxxxxxx:

Xxxxxx xxx Xxxxx:xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x Xxxxxx x xxx XXX xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx XXX
Xxxxx xxx Xxxxxxxxx:xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x Xxxxxx x xxx XXX xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x.xxx XXX
Xxxxxxx xxx Xxxxxxxx:xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x Xxxxxx x xxx XXX xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx XXX
Xxxxx:xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x.xxx XXX
Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx:xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx XXX

Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxx xxxxx xxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx XXXxXxxxxx xx xxxx xxx xxxx Xxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx

Xxxxxxx: Xx xx.xx.xxxx xxxx xxx xxxxx XxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxx xxxxxx xxxxx xxxx: XxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxxx

4. Midijob: Ausweitung der Gleitzone auf 1.300 Euro

Xxx xxxxxxxxxxxxxx xxx XxxxxxxxXxxxxx xxx xxx XXX xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xx xxx xxx. Xxxxxxxxx xxx xxx XXX xxx xxx XXX xXxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxx.

Xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxx xx xxx Xxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxx xxx x.xxx XXX. Xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx.

Xxx Xxxxxxxxxxx xxx "Xxxxxxxxxx" xxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx. xxx xxxxx xxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxx xxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xx xxxxxxxx xxx xxxxx xx xx xxxxxx. Xxxxxx Xxxx xxxx xxxxxxxxxx xxx,xx Xxxx xxxxxxxx.

Xxx xxxx XxxxxxxxXxxxxx, xxxx xxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxx xxxxx:

X x xxx x xxx.xxxxxx.xxxxxxxxx x xxxxxxx.xxxxxxxxx x Xx x xXX x xxxx

Xxx xxxxxxxxx xxxx xxx Xxxxxx Xx

Xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxx X, xxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxxxxxxx xxx x.x.xxxx xxxxxxxxxx xxxx. Xxx Xxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxx xxx xx x xxxx xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx xxx xxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxx Xxx. xx XXX XXx.

Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx x,x x xxx x,x x xxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xx x,x x xxx x,xx x. Xxxx xxx Xxxxxxxxxx xxx Xxxxxx X xxxx xxx xxx xxxxxxxxxxxxxxxxxx XXxXxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xx Xxxxx xxxx xxx x,x x xxxxxxxxx xxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx XXxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx,xx x xxxxxxxx. Xxx Xxxxxx X xxxxxxxx xxxxx x,xxxx xxx : xx,xxx.

Xxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx

• Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx "xxxxxx" Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxx xx x xxxxxx, xxx xxxxxx xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
• Xxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxx XXX xxx xxxx xx x, xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxx xxx x xxx XXX xxx xxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxxx xx x.
• Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx:

Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx xx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx: Xxx xxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxx xxxxxxxx. Xx xxx x. Xxxx xxxx xxxxxx xx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx xxxxxxx xxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx.

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

XXXXXXX:xxxxxx Xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxx xxxxxxx xxxx x,x Xxx. Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx XXX xxx xxx XXX xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxx x,x Xxx. Xxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx xxx XXX xxx x.xxx XXX xxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

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

Xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx. Xxx xxxxxx Xxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxx xxxxx, xxxx xx xxxxxx xxxxxx Xxxx xxxxxxxx xxxx Xxxx xxxxxxxx xxxxxx xxxx, xxxx Xxxxxxxxxxxxx xxxxxxxx xx xxxxxxx. Xxxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx

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

Xxxxxxxxxx xxxxxx xx Xxxxxx xxxx xxxxxx xxx Xxxxxxxx xxx xxxx xxxxxx xxxxxx, x.x. xxx xxxxxxx xxxxxxxxxx Xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx x Xxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx x xxxxxxxxxxxxx, xxx xxxx xxxxxx xxx x xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxxx x xxxxxx xxx xxx xxxxx Xxxxxxx x xxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx.

Xxx xxxx xxxxxxxxx Xxxxxxxx xxxxxx xxxx xxxxxxxxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxx xXxxxx, Xxxxxxxx, Xxxxxxx xxx Xxxxxxxx, xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxx. Xxxx Xxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxx xxxx xxx.xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xx.xxx xxx xx.xxx xxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxx xxxXxxxxXxxxxxxx xxx xxxx xx xxx xxxxxxxxxxx Xxxxxx xxxx xxx xxxxxxxx. Xx xxxxxxxxxx xxx Xxxxx xxx xx Xxxxxxxxxxxx xxxx xxxx Xxxxxxx xxxxx xxx Xxxxxxxx, xx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx.

XXXXXXX: Xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx, xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xx xxxxxx, xxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxx xxx xxxx Xxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx

6. 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.

• Xxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxx Xxxxxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx x Xxx. x Xx. x Xxxx x xxx x XXxXx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx x x xxx Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxx xxx Xxxxxx xxx Xxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xx xxxx xxx xx Xxxxxxx xxxxxxxxxxx xxxxxxx xxxx.
• Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx x Xxx. x Xxxx x xxx x XXxXx. Xxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx x xxXxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxx xxx x xxXxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx xxxxx xxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx x Xxx. x Xx. x Xxxx x xxx x XXxX xxxxx.

Xxx Xxxxxxxxxx xxx xxxxxxx xx Xxxxx xxxx xxxxxxxx: Xxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xx.xx.xxxx xxxxxx xxxxxxxx xxx XXX xxx xXx xxx Xxxxxxxxxxxxxxxxxx, xxx. xx.xxx XXX, xxx Xxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xx xx XXX xxx xXx xxx. xx xxx XXX xxx Xxxx. Xxx Xxxxxxxxxxx xxxx Xxxxxxx xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxx xxxxxxxx xx xxx XXX xxx xXx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx xx x.xxx XXX. Xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxx xxxx Xxxxxxxxx, xxx xxx xxxx xxx xxxx xxxx xxxxxxxxxxx xxxx xxxxxxx xxxxxx xxx x Xxx. x Xx. x Xxxx x Xx. x xxx Xxxx x Xx. x XXxX xxxxx.

XXXXXXX: Xxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxx: Xxx xxxx Xxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx, xxx xxxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxxx xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x Xx. x xxxx x XxxXx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx, xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx xx x XXx xxx Xxxxxxxxx xxxxxxxxx.

Xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxx xx xxxx xxxxx xxxxxxxxxxx xxxx, xxxx xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxx xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx XXX xxx xXx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx xx x.xxx XXX.

Xxx x xxXxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx x xxx x,x Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx Xxxxxxxx xxxx xxxxxxxxx xxxx

• Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx x Xx. x XXxXx,
• xxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxx Xxxxxxx xxx x Xxx. x Xxxx x XXxXx,
• xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx x XXxXx,
• xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx x XXxXx,

Xxx Xxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xXxXx xxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx x xxXxxxxxxxxxxxxxx xxxx xxx xxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx

7. 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.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

8. 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

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

9. Steuererklärung: Grundsätzlich kein Verzicht auf 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 xx.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 xxxxx 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.

Xxxx 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 xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xx.xxx XXX xxxx. Xxxx Xxxxxxxx, xxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx, x.X. xxx xxxxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxx XxxX xxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx.

XXXX: Xxxxxxxxxxxx xxx Xxxxxxxx, xxx xxxxxxxxx xxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxx. xxx xxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx. Xx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xx xxx xxxXxxxxx Xxxx xxxx xx xxx xxxXxxxxx Xxxx xxxxxxxxx xXxXxx, XX xxx xx.x.xxxxx XXX XXX Xxxxxxx XXx xxx xx.x.xxxxx.

Xxxxx xxxx: 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. Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxx "Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxx Xxxxxx"x.

10. Steuererklärung: Elektronische Übermittlung der Bilanz keine unbillige Härte

Xxxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxx xxxxxx Xxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx. Xxxx xxxx Xxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xXxXx xxxx xxxxx Xxxxxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxx "xxxxxxxxxx Xxxxxxx" xxxx xxx Xxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxx. Xxxxxx Xxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxx xxxxxxx.

XXXXXXX xxx xxx XXX xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx Xxxxxx xxx XxX xxxxx xxxxxxxxx Xxxxxx xxxxxxxxx. Xx xxxxxxxxx Xxxx xxx xx xxxxxx Xxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

Xxxxxxxxxxx: Xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxx x xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx x xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxx xxxxx xxxXxxxxxxXxxxxxxxxxx xxx xx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxx xxx xxxXXXxXxxxxxxxxx xxx xxx xxxXxxxxxxxXxxxxxxxxxxxxxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxxx, xxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx.xxxxxx

11. 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.

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

12. Krankenversicherung: Mindestbeitragsbemessungsgrundlage für Selbstständige

Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxx Xxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xx. Xxxx xxxxxx Xxxxxxxxxxxxx. Xx Xxxxx xxxx xxxx xxx x.xxx,xx XXX, xxxxx xx,x x x xxx,xx XXX Xxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXX Xx.

Xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx. Xx Xxxxx xxxx xxxx xxx x.xxx,xx XXX, xxxxx xx,x x x xxx,xx XXX Xxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXX Xx.

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx. Xxxx Xxxxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxx xxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX: Xxxx xxx x.x.xxxx xxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx. Xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxx. Xx xxxxxxxxxxx Xxxx xxxx Xxxxxxxxx xxxxxxxxxxxx.

13. Dienstwagen: 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.

XXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx x,xx x xxxxx xxxxxxxx xxxxxxx. Xxx xxxxxx: Xxxx xxxx Xxx Xxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxx Xxxx xx Xxxxx xxxx xxxx Xxxxx xx Xxxxx Xxxxxxxxxxxxxxx xxxxxx, xxxxxxx Xxx x,xx x xxx XxxxXxxxxxxxxxxxx xxx XxxxxxxxxxxxXx xxx Xxxxx xxxxxxxxxx xXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxxx Xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx

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

Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxx: Xxx xxxxx xxxxx XxxxxxxxxXxx xxxxxxx, xx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx XxxxXxxxxxxxXxxxxxxx xxxxxxxxx. Xxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xx xxxx xxxxxxxx xxx xx xxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx XxxxXxxxxxx. Xxxx xxx xxxxxx Xxxxxx xxx xxx Xxxxxxx, xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx.

Xxxxxxxx:

Xxxxxxxxx Xxxxx xxxxx xxxxx Xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx.xxx XXX, xxxxxxxxx xx Xxxxxxxx xxxx xXxxxxxxx xx Xxxxxxx. Xx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx xx.xxx XXX xxxx. Xxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxx xxxx xxx XXX xxxx. Xxxxxxxxxxxx. Xxxxx xxxxxxxxx xxxxxx Xxxxxx xxx XxxxxxxxxxxxxxxxxxxxxxXxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxx xxx Xxxxxxxxxxxx xxxx xxx XxxxXxxxxxxxXxxxxxxxx xxxxxx xxxx xx xxxx xxxxx xxxxxxxxx. Xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xx xxx XxxxXxxxxxxxXxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxxxx x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xx.xxx XXXx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx xxx Xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx x.xxx XXX.

Xxx Xxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxx: Xxx xxxxxx xxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxx xxxxxxxx, xxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx xxx, xx xxx xx xxxxxxxx Xxxxxxxxxxxxxx xxx xx xx Xxx. x XXxX xxxx. Xxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx, xxx Xxxxxx xxxxx xxxxxxx xx xxxxxxxxxxx xXXXx Xxxxxxx xxxxxx xxx x.x.xxxxx. Xxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxx xxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xx xxxxxxxxx. Xx xxx xxxxx xx xxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx. Xx Xxxx xxxx xxxx xxxxx, xx Xxxx xxxx xxxxxxxxx xxxxx xxx xx Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xx xxxx xxxxxx xxxx xxxxx x.xxx XXX, xxxxxxx x.xxx XXX x xx.xxx XXX x xx.xxx XXX xxxxxxxx. Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xx xxxx xxxx xxx xx xxx Xxxxxxxxxxxxxxx.

XXXXXXXXX: xxxxxx Xxxxxx xxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxx, xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxx XXXxXxxxxxxxx xxx xx.xx.xx xXXxXx X xx, xxxx, Xx. x, xxx. Xx Xxxxxxxx xxxxx Xx. xx xxxxxx xx xxx Xxxxxxxxxxxxxxx: "Xxxx xxx xx xxxx xxx xx x xxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxx xXxxxxxxxxxxxxxxxx xx.xxx XXXx xxxx xx Xxxxxxxxxxxxxxx x.xxx XXX Xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxxx xxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxxxx xxxx xxxxxxxx, xxxx xxx "Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx "Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx. Xxxx xx xxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxx xxx Xxxxxxxx xxxxxxxxxxx. Xxxxxxx: Xxxx Xxx xxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxx xx xxxxxxx, xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxx xxxx XXxxxxxXxxxxxxxx xxxxxxxx, xxxxxxx Xxxxxxxxxxxx. xxxxxx xxxxxx, xxxx Xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx. Xxxx xxxxxxxxx xxxx xx xxxxxxxxx, xxxx Xxx xxxxx xxxx Xxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxx.

15. Buchführung: Monatliche Buchung auch bei Quartalszahlern Pflicht?

Xxxx Xxxxxx xxxx xxxxxx xxx xxxXxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxx xxxxx XxXXxxxx. Xxxxx XxXX xxxxxx xx Xxxxxx xxxxxxxxxxxxx xxxxxx. Xxx xxxxx xxxxxxx xxx Xxxxxxx xxx, xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx. Xxxx xxxxxxx xxxxx xxxxx xxxx Xxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxx xxx XxXX xxxxx xxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx.

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

Xxx XxXX xxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxx xxxxxx: Xxxx xxxx xxxx xxxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx: Xxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xx. X. Xxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxx: Xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx x xxxxxxx x xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx.

Xx xxx xxxxxxxxx Xxxxxxxxxx xxx Xx.xx xxx XxXX xxx xxxxx xxxxx xxxx xxx xxx "Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx" xxx Xxxx, xxxxxxx xxx xxx xxxXxxxxxx xxxx. xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx. Xxx xxxxxxx xxxx xxxx xxxxxxx, xxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxx.

XXXXXXXXX: xxxxxx Xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxx xxxxx xxx xxxxxxxxxxx, xxxxxxx xxxx xxxxxx xxxx xxxxx Xxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxx Xxx xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxx xxx XxXX xxx xxx Xxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: XxXX: Xxxxxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx

16. Freiberufler: Wenn Sie nach dem Praxisverkauf weiterarbeiten möchten

Xxx xxx Xxxx, Xxxxxx, Xxxxxxxxx xxxx xx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxx xxxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx x xxx xxxxx Xxxxxxx xxxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx x xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x XXxXx. Xxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxx Xxxxxxxxx xxx "xxxxxx Xxxxxxxxxxxx" xxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxx xx Xxxxxxx xxxxxxxx xxx xx Xxxxxxx. Xxx xxxxx Xxxxxx xxxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx xx XXxX "xxxxxxxxx" xxxxxx, xxxxxx xxxxx xxxx xxxxx xxxxxxxxxxxx xxxx Xxxxx xxxxxx, xxxxx xx xxxx xxx Xxxxxxx xxxxxx xxx. xxxxxx xxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxxxx xxxx xxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx.

XXXXXXX xxxxxx xxxx xxxxxxxx xxxxxx, xxxx xxxxxx xxxx "xxxxxxxxxx" Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx x xxxxx x Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxx, xxx xxxxxxx xxx xxx XXX xxxxxxxx xXXX xx.x.xxxx, XXXX X xxxxx.

• Xxx xxxxxxxxx Xxxxxx, xxx xxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxx xxxx, xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx: Xxx Xxxxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx x. Xxxxx xxxx xxxx xxxxx Xxxxxxxxx xxx xxx.xxx XXX xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXxXXx. Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx. Xx xxxxxxxxxxxxx xxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx xxxxxx xxxx Xxxxxxx xxxx xxx XxXX xx xxxxxxxxxxx. Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxx xxx XxXX xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxx xxxxxx xxxxxx, xxxx xx xxxxx Xxxxxxxxxx xxxx xxx XxXX xxx xx. Xxxxxxx xxxx x xxxx xxxxxxxx xxxxx Xxxxxxx x xxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxxxxx Xxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxx xxxxxxx Xxxxxxxx xxx xxxx xxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx, xxxxxxxxx Xxxxxx xx xxxxxxxx xxx. Xxxxxxxxx, Xxxxx xxx Xxxxxxxx xxxxxxx xxxxxxxxx.
• Xxx Xxxxxxxxxxx xxx XXX: Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxxxxx. Xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxx Xxxx xxxxxxxxxx. Xxx "xxxxxxxxxx" xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx. Xxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx Xxx xxx Xxxxxxxx xxx Xxxxxxx, xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx.
• Xxx xxx xxxxx: Xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxx xxxxxx xxx, xxxxxx xxxx xx xxxxxxxx xxxx xxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxx xxx. Xxxxxxxxxx xxx xxxxxx, xx xx xxxxxxxx xx xxxxx xxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxx xxxxxx xx xxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx, xxxx xxxx xxxxx xxxxxxxxxxxxx xxxxx xxxxxxx xxx. Xxxx xxx Xxxxxxx xx Xxxxxxxxxx xxxxxx xxxxxxx xxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxx xxx, xxxx xx xx xxxxx Xxxxxxxxxxx xxx xxx XxXX xxx, xxxxxx xxxxx Xxxxx. Xxxxxxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxx xxx xx Xxxxxxx xx xxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx, xx xx xxxxx xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxx.

Xxxx xxxxxx Xxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxx"x

Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxx xx Xxxxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxx, xxx xxxx xxxx Xxxxxxx xxx XXX xxxxxxxxxxxxxx xxxxxxxxxxxx, xx xxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xx xxx Xxxx xxx, xxx Xxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx.

Xxxxxxxx xxxxxx xxx xx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xx xxxxx xxxxxxxx Xxxxxx xxxxxxxxxx xxxx. XXX xx.x.xxxx, XXXX X xxxxxx. Xx Xxxxxxxxxx xxxxxxx xxxx xxx xxx XXX xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxx. Xxxx xxx xxxxxxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx, xxxx xxx xx Xxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxx.

XXXXXXXXX: Xxx xxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxx xxxx, xxxxxx xxxx xx xxxxxxx Xxxxxx xxxx xxxxxxxxx xxx xx xxxxx xxxx xxxxxxxx Xxxxxx xxx. Xxxx xxxxx xx xxxxxxxxx xxxxxxxxxxx xxxxxxxx, xxx xxxxx xxxxxxx Xxxxxx xxxxxx xx xxxx, xxxx xxx Xxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xx xxx Xxxxx xxxx xxxxxx xxxx. Xxxx xxxx Xxxxxxxxx, Xxxxxxxxx xxxx Xxxxxx xxxx xxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxx xxx, xxxxxx xxx xxxx xxx xxxxxxxx x xxx xx xxxx xxxx xxxx xxxx xxxxxxx xxxxxxx xxx xxxxx xxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xx xxxxxx Xxxxxxx xxxx xxxxxxx xxxxxx xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxx. Xx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx.xxxxxx

17. Betriebsvermögen: Eindeutiger Widmungsakt bei Einlagen erforderlich

Xxxxxxxx xxxx xx xxx xxx Xxxxxxxxx Xxxxxx xxxxxxxx, xx xxx Xxxxxxxx xxx Xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxx xxx xx xx xxxx Xxxxx. Xxxxxx xxx Xxxxxxx xx, xxxxxxx xxx xxx xxxxxx xx Xxxxxxxxxxxxxxx xxxxxx. Xxxxx xx xx Xxxxxxxxx, xxxxxx xxx xxxxx xxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxx Xxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xx xxxxxxx.

Xx xxx Xxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx, xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xXxxxxxxx: XXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxx, xxx Xxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxx. Xxxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx, xxxx xxx xxx Xxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxxx xxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxx, xxx xxxx Xxxxxxx xxxxx xxxxxxxx. XXXX: Xxxxx xxx xxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxx, xx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxx xxxxx, xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx xxxx xxxxxxxxxxxx xx xxxxxx xxxxxxxxx xxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx xx xxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxx xXX Xxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx, Xxx. XX X xxxxxx. Xxx Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxx xXXXx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx, xxx xxxxxxxxx xxxx xxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx, x.x. xxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxxxxxx Xxxxxxxxxxxxxx xxx XXX xxxx xxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxx, xxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxx xxxxxxxxxxxx xxxx xxx XXXxxxxxxxxxxx Xxxxxxxxxxxx, xx xxxx x xx Xxxxxxxxx x.X. xx xxxxx Xxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx x Xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx.

XXXXXXXXX: Xxxx xxxx xx xx xxx Xxxxxx xxxxx xxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xXxXXx xxxx, xx xxxxxx xx xxxx xxxx xx xxxxxx Xxxxxxxx xxxxxxxxxx. Xx Xxxx xxx Xxxxx xxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx, xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxxx xxx Xxxxxxx!x xxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxx xxxx xxxx Xxxxx xx xxx Xxxxxxxxx xxxxx xxxxxxx, xxx xxx xxxxxx xxx Xxxxxxx xxxxxxxxxx xxxx.xxxxxx

18. Ehegatten-Arbeitsverhältnis: Kein Firmenwagen für Ehegatten mit Minijob!

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

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxx xxxxxxxxxxxx xxxxx XxxxxxxXxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxx "Xxxxxxx"xXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xx xxxxxx.

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

Xx xxxxx xxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx Xxxxx xxxx xxxxxxxx xxxxxxxxxxx: Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxx" xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxx xxxxx Xxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxx xxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx XxxxXxxxxxx xxxxxxxxxxxx xxxxx x xxx xxxx xxx xxxx xxxxx xxx Xxxx. Xx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXX X xxxxxx.

XXXXXXX xxx xxxx xxx XX Xxxxxxxx xxx XxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxx, xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxx Xx.

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

XXXXXXXXX: xxxxxx Xxx xxx xxxxxxxxxxxx xxxxx Xxx xx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx. Xx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx Xxx xxxx xxxxxx xxx xxx xxxxxxxxxxxx.

19. GmbH: Passen Sie jetzt Ihre Gesellschaftsverträge an

Xxx Xxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxx, xx xxx xxxxx XxxXxXxxxxxxxxxxxxx xxx. XxxXxXxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxx, xx Xxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx "xxxxx" XxxX xxxxxxx xxxxx xx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxx xxxx xxxxxxx xxxxxxxxxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxx xxxxxxxx xxxxxx. Xxxx xx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxx. Xxxx: Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx.

xxxxxxxxxxx xxxxxx xxxxxxx xxx xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxx, xxx Xxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxx. Xxxxx xxxxx xxxxxxxxxxxxx, xx xxx Xxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxx xxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xx XxxXxXxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx, xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxx xxxxxxx xxxx. Xxxxxxx xx XxxxxxXxxxxxxxx Xxxxxxxxx xxxx xxxxx xxx xx xxxxxxxx xxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx xx XxxXxXxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxx.

Xxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx. Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxx xxx Xxxxxx, xxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xx xxxxxx, xxx xxxx xxxx xxx Xxxxxx xxxxxxx. Xxxx Xxxxxxxx: Xxxxx xxxx xxx xx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxxxxx Xxx xxxxxx xxxx Xxxxxxxx, xxx xxxx xx Xxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxx xxxxxx xxxx xxx xx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxx Xxxxxx xxxxxx xxx xx xx xxxx.x xx xxxxxx.

Xxxxxxxxxx xxxx xxx "Xxxxxxxxxxxxxxxxx" xxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx. Xxxxxxxxxxx Xxx xxxx xxxxx xx xxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxxxxxx Xxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxx xxx xxxxx xx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxx, xxx Xxxxxxxxxxxx xxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxx xxx XxxX xxx xx Xxxxxxx xxxx Xxxxx xxx xxx. xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx xxxxxxxxxxxxxxxxx XxxXx xxx xxxxxxxxxxxx xxx XxxxxxxxxxxxxXxxXx xxxx xxx xxxxxxxxxxxx Xxxxxx xxxx xxxx xxxxx xx Xxxxxxx xxxxxx.

Xx xxxxx Xxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxx xxx xxxxxxxxx Xxxxxx, xx Xxxxxxxxx xxxxxxxx XxxX xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xx xxxxx xxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx. Xxxxxx xxxxx xxx Xxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxxx xxxxx xxxx xxxxx xxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxx xxxxxxx xxx Xxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxx xx xxxxxx.

20. GmbH: Refinanzierungskosten nur bei frühzeitigem Antrag abziehbar

Xxx Xxxxxx xxx XxxXxXxxxxxxxxxxxx xxxxxxx xx xxx Xxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxx, xxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxx xxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x. Xxxx: Xxx Xxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxx xxxx xxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx XxxX, xxxx XX xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xx xxx xxxxx Xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxxx xxx xxx Xxx. x Xx. x XXxXx. Xxxxx Xxxxxx xxxxx Xxx, xxxx Xxx

• xx xxxxxxxxxx xx x xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx
• xx xxxxxxxxxx x x xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxx xxxxx xxxxxx xxxx. Xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx.

Xxx xxx xxx Xxxxxxxxxxxxxxxxxx:

• Xxx xxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx x xxx xxx xxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx x xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxxxx xxxxxx.
• Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.
• Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxxxxxxxx xxx xx x xxxxxxx.
• Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xx xx x xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
• Xxx Xxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxx Xxxxx xxx xxxx xxxxxx xxxxxx xxxxxxxx xxxxxx.

Xxxxxxx: Xx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx XxxXxXxxxxx xxxxxxxx xx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxx xx xxx Xxx. x Xx. x XXxX xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx. XXX xx.xx.xxxx, XXXX X xxxxxx. Xxxxx Xxxxx xxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx, xxxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxxx xxxx xxxxxx xxxx xx xxxxx xxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx. Xxxxx xxx xxx xxxxxxxx xxxxxx xxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx.

Xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxxxx, xxxxx xxx Xxxxx xxxx xxxxx xxx Xx. x XxX xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xXXX xx.x.xxxx, XXXX X xxxxxx. Xxx Xxxxxxxxxxx xxx XXX: Xxx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx.

Xxx Xxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxx

Xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxx, xx xxxxx xxxx xxxx xxxx xxxxxxx, xxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxxx xxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxx xxxx xx xxx Xxx. x Xx. x xxxxxxxx xxxxxxx xxxxx. Xxxx xxxx xxx XXX xx xxx Xxxxx XXXX X xxxxx xxxx Xxxxxxxx xxxxxx xxxxxxx, xx xx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx. Xx xxx xxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx xx.xx.xxxx xx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx XXXX X xxxxx xxxxxxx xxxxx Xxxx xxx xxx Xxxxxxxxx xxxxxxx. Xx xxxxxx xxxxxxxx xxxxx xxx xxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx. Xxx xxxxx xxxx xxxx xxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxx, xxxxx xxxx xxxxx xxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX: XxxXxXxxxxxxxxxxxxx xxx xxxx Xxxxxxx xxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx "Xxxxxxxxx xxxxxxxx." Xxxxxx: Xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xx xxxx xxxxxxxxxxx xxxxxxxxxxx xx xxxxxxx, xx xxx Xxxxxx xxxx xx xxx Xxx. x Xx. x XXxX xxxxxxxx xxx. Xxxxx: Xxxxxxx Xxx xxxx xxxxxxxxxxx, xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxx Xxxxxxx, xx xx Xxxxxxx xx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxxx xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx Xxx xxxxx xxxxxx Xxxxxx xxxx xx xxx Xxx. x Xx. x XXxX xxxxxxxx, xxxxxxx Xxx xxxx xxxxx Xxxxxxx xxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxx xxxxx.xxxxxx

21. GmbH-Gesellschafter: Überprüfen Sie Ihre Abfindungsklauseln

Xx xxx xxx xxxx XxxXxXxxxxxxxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx, xxx xxxxxx, xx xxxx xxxxxxxx, xxx xxxx xxx Xxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxx XxxX xxxxxxxxx. Xxxx xxxx xxxxxxxx, xxxxxx Xxxxxxxxx xxx Xxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx. Xxx: Xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx xx. Xxx xxxx xxxx xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxx Xxxxxxxx xxxxxxx.

Xx xxxxx xxxxx Xxxxxxxx xxx, xxxx xxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx "xxxx xxx xxxxxxxxxxxx Xxxxxx" xxxxxxx. Xxxxxxx xxx xxx xxx Xxxx, xxx xxxx xxxx xxx xx xxxxxxxxx Xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx x xxx xxxxxxxx xxxxx xxx xxxxxx xxxx xxxxxxxxxx xxxx xxxxx xxxxxxxx. Xxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx xx Xxxxxxxxx, xxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxx, xx xxxx xxx Xxxxxxxx xxxxxxx xxxxx xxxxxxxx "Xxxxxxxxxxxxxx" xx xxxx xxxxxx. Xxx xxxxxx xxx xxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx XxxX xxxxxxxxx xxxx xxxx xx Xxxxxxxxxx xxxx Xxxxxxxxxxx xx xxxxxx xxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxx, xxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx xxxx xx xxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxx, xxxx xx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxxx Xxxxx xxxxxxxx xxx xxx Xxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx.

Xxx xxxxxx: Xxxxxxxxxxxx xx XxxXxXxxxxxxxx, xxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxx xxxxxxxxxx xxx Xxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxx xxxxxxxxx xxxxxxxx xxxxxx x Xxxxxx xxx xxxxx xxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx x xxx xxxx xxxxxxxxxxxxxxxxxxx. Xxx xxx xxxxxx xxxx xx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx. Xx xxxxxx xxx xxxxxxxx xxxx, xxx xxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxx, xx xxxxxxxx xxxx.

22. Personengesellschaften: Regeln Sie die Anrechnung der Gewerbesteuer

Xxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxxxx xxxxx xxxxx Xxxxxxx xxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx x xxxxxxxxxx xxx xx Xxxxx xxx x,xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxx xxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xx XXxXx.

Xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxx xxxxx XXX, XX xxxx XxxX xxxxx Xx. XX, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx Xxxxx xxxxx xxxx xxx Xxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxx xxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xx, xxx xx xx.xx., xx.xx Xxx, xx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xx xx XXxX.

Xxxxxxxx:

Xxx Xxxxxxxxxxxxxx xxxxx XXX xxxxxxxx Xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx XXX xxxx xxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx. Xx xxxxxxx xxxxxxxxxx xxxxx XxxxxxxxxxxxxxXxxxxxxxxx, xx xx xxx xx.xx. xxxxx xxxx xx xxx XXX xxxxxxxxx xxx. Xxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxx xxx "xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx" xxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx xxx x.x. xxx Xxxxxxxxxxx, x.xx Xxx, xxxxxxx.

Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxx xxx xxx XXXxXxxxxxxxx xxx x.xx.xxxx xXXxXx xxxx X X. xxxxx. Xxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx xxx Xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx xx xxxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxx, xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxx xxxxxxx xxxxx xxx Xxxxxx xxxxxxxx.

XXXXXXXXX: xxxxxx Xx xxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxx xxx xxxxxxxxxxxx XxxxxxxxxxxxxxXxxxxxxxxx xxxxxxx xx xx XXxX xxx Xxxxxxxxx xx xxxxxx xxx. Xxxxxxxxxxxxxx xxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx xxxxxx, xxx "Xxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxXxxxxxxxxx xxxxxxxx.

Xxxx xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxx xxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxxx xxxx xxx XxxxxxxxxxxxxxXxxxxxxxxx xxxxxxxxxx xxx, xxxx xxx xxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xx xxxxx xxxxx xx. Xx xxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx.

Xxxxxxxx:

Xxxx XXX xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxx.xxx XXX. Xxxxxxx xxx Xxxxx xxxx xx xxx XXX xx xx xx Xxxxxxx xxxxxxxxx. Xx Xxxxxxx xxxx xxx XXX xx xxxxxxxxxx Xxxx xxx Xxxxx xxxxxx xxx, xxxxxxx xx xxxx Xxxxxxxxxxxxxxxx xxx xx.xxx XXX. Xxx xxxxxx, Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xx.xxx XXX xxx Xxxxx xx.xxx XXX. Xxxxx Xxxxxxxx xxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxx xxxx xxx Xxxx xxx XxxxxxxxxxxxxxXxxxxxxxxx, xxx xxx Xxxxxxx xxxxxxxxx, xxx xxx xx.xxx XXX xxxxxxxxx. Xxxxxxx xxxxxxx xxxx xxxxx xxx Xxxxxxxxxx, xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX: xxxxxx Xxxxxxxxxx xxxxxx xxxx xx xxxxxxxx xxxx, xx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx, xxxxxx xx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx "xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx" xxxxx. Xxxx xxxx Xxxxxxxxxxxxxxxxxx: xxxXxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxx, xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxx xx xxxxx Xxxxx xxxxxxxxxx, xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx.xxx Xxx xxxxxx Xxxxxxxxxxxx xxxxxxx xx xxxx xxx xx xxxxx Xxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxx. Xx Xxxxxxxxxx xxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx.xxxxxx

23. Personengesellschaften: Haftungsgefahr "Organschaft" droht seit 1.1 2019

Xxx xxx Xxxx "Xxxxxxxxxxx" xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xx xxxxxx Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxx xxx xxxxxx xxxxxx xxxxxx. Xxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx "xxxxxxxxxxxxxx" x xxx xxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx xxxxx xxxx xxx Xxxxxxx. Xxxxxxxxxxxxxx xxx x.x.xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx XxxX xxxxx Xx. XX xxxxxxxxxx xxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxx xxxxxx Xxxx:

Xxxx Xxxxxxxx xxx xxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxx XxxX xxxxx Xx. XX. Xx xxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxx, xxx xx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxx xxxxxx, xxxxx Xxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxx xxx Xxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxx. Xxxx xxx xxx "Xxxxxxxxxxxxxxx" xxx XxxX xxxxx Xx. XX xxxxxxxxxxxxx x.x.xxxx Xxxxxxx.

Xxx Xxxxxxxxxxx: Xxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. "Xxxxx" XxxX xxxxx Xx. XX xxx xxxxx xxx xxxxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxx xxxxxxxxxxxxx. Xx xxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxx: Xxxx Xxxxxxxx xxxx xxx "Xxxxxxxxxxxx" xxx xxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx, xxxx xxxx xxx XX.

Xxx xxxxxxxxxxxxxxxxxx: Xxxxxxx xxxxxxx xxx Xxxxxxxx, xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxx Xxxxxx xxxxxx. Xxx xxxxxx: Xx xxx xxxx xxxxxxxxx Xxxx xxxxxx xx xxxxx xx xxxxx Xxxxxxxxxxx xxxxxx, xxxx xxx XxxXxxxxx Xx.XX xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx. Xxxxxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xXXxXx xxxx X X.xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxxx, xxxxxx xxxxxxxx xxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxx xxxxxxxx xxx xx, xxxx Xxxxxxxxxxxx xxxxxxxxx xx xxxx Xxxxxxxxxxx xxxxxxxxx "xxxxxxxxxxxxxx" xxx xxxx xxxx xx Xxxxxx xxxxx Xxxxxxxxx xxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx, xx xxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxx. Xx xxx Xxxxxxxxx xxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxx xxxxx xx xxxxxx xx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxx, XXX xxxx, X. xxxxx. Xx xxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxxxxx xxxxxxxx xxxx, xxxx xxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx.
Xxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx, xxx xxxxxx xx xxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxx xxxxxxxxx Xxxx xxx "Xxxxxxxxxxx" xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxx. Xxxxxxxxxx xxxxxxx xxx xxxxx Xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxx.

24. Geschäftsveräußerung: Wann keine Umsatzsteuer ausgewiesen werden darf

Xxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxxxxxxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx, xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx: Xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx x Xxx. xx XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx.

Xx xxx Xxxxxx xxxx xx xxxxxxxxxx xxxxx Xxxxxxxxxxx, xx xxxxx xxxxx xxxxxxxxx xxx, xx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxx. Xxxx xxxxxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx:

• Xx xxxx xxx xxxx xxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxx.
• Xx xxxx xxx Xxxxxxxxxxx, xxx Xxxxxxxx xxxx Xxxxxxx, xxxxxxxx.
• Xx xxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxx xxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxx.

Xxx Xxxxx xxxxxx xxxx xxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxx xxx xxxxxx, xxxx xx xxx Xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx, xxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxxx. Xxxx Xxxxxxx xxx Xxxxxxxxx xxxxx xx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xx, xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxxx. Xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx, xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx x. xxx x.x.xxxx, XX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxx xxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx xx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxxxx xx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxx xxx Xxxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxx xx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xx. Xxx XxxxXxxxxxxxx xxx xxx Xxxxxxxxxx, xx xxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxx xx, xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxx. Xxx Xxxxx xxxxx xxxxxxxxx xxxxxxxxx, xxxx xx xxx xxxx xxxx Xxxxxxx xxx XXX xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx.
• Xxxxxxxxxxx: Xxxxx xxx Xxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx, xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx xx, xxx xxxx xxxxx xxxxxxxxxxxx. Xxxxxxx xxx xxx, xxxx xxx xxx XxxxXxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx. Xx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxx xxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxx xxx xx xxxx xxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxx xxxx.

XXXXXXXXX: Xxx xxxx xxxxxxxx, xxxxxxx Xxxxxxx xx xxxxx xxxxxxx Xxxxxxxx xxxxxxx. Xx xxxxxx Xxxxxx xxx x.x.xxxx xXX X xxxxxx xxxxx xxx XXX xxxxxxxxxxx, xxxx xxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxx, xxxx xxx xxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxx xxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxx xxx xxxxx, xxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx, xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xx xxxxxxxx xxxx xx xxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx.

Xx xxxxxxxxxx Xxxxxxx xxxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxx, xx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxx, xx xxx Xxxxxxx xxxxxxxxxxxxx. Xx xxxxxxxx xxxxxx xxxxxxx xxxxxx, xxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx xx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxx. Xxxxxxxxxx xxxxx xxxx xxxxxx Xxxxxxx xxxxx xxxxxx, xxxx xxxxxxxxx, xxx xxxxxxx xxxxxxxxxx xxxx, xxxxxx xxx. Xxxxxxxxx xxxx xx xxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxxxxx xxxxxx xxxxxxxx xxxxxx, xxxx xxx xxx xxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxx xxxxxxxx. Xxx xxx xxxxx: Xxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxx xx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxx XXXxXxxxxx xxx xx.xx.xxxx xXX X xxxxxx xxxxxxxx.xxxxxx

25. Umsatzsteuer: Erleichterung für Unternehmer bei Ratenzahlung und Leasing?

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

Xxxxxxxx xxxxx xxx xxxxxxx Xxxxxx xxxx xxxxxxxxxxx xxxxxx xxxx, xxx xxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxx xxxxxxxx Xxxxxx xxxxx xxxx xxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxx xxxxxxxxx xxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx x Xxxxxxx xxx Xxxxxxxxx xxx, xx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxx xxx xxx Xxxxxxx xxxxxxxxx, xxxxxxx xxx xxx xx Xxxxxxx xxx XxxxxxXxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx

XXXXXXX xxx xx xxxxxxxx xxxxxx Xxxxxxx xx xxx Xxxxxxxx xx Xxxxxxxxxxxx, xxxxxxxxx xx xxx xxxxxx Xxxxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxx, xxxx xxxx xxxx xxxxx xx xxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx. Xxx XXX xxx xxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxx xxx xxx xxx xxx xxxxxxxx xxx xxxxxxx xx xxxxxxxxxx xXxXXxXxxxxx xxx xx.xx.xxxx, Xxxxxxxxxxxxxxxx.x

• Xxx Xxxx: Xxx Xxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxx xxxxx xx Xxxxx xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxx, xxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxx xxx Xxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxx xxxxx xxx, xxxx xxx Xxxxxxxxx xxxx xx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xxxx xx xxxxxxxxxx xxxx, xxxxxx xxx xxx Xxxxxxx xxx Xxxx xxxx xx Xxxx xxxx xxxxxxxxxxxx xxxxxx.
• Xxx XxXX xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx. Xx xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxx xxx xxxx xxx xxx Xxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxx xxxxx xxxx xxx XxXX xxxxxxx, xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx, xx xxxxxxxx. Xxxxxx xxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxxx "xxxxx" xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxx xxxx Xxxxxxx xxxx xxxx Xxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxx x xx xxxx Xxxxxxxxxxxxxxxxxx x xxxxxxxxxxxx xxxx xx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx. Xxx "xxxxxxxxxxx" Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxx XxXX xxxxxxx, xxxx xx xx Xxxxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx. Xxxxxxx: Xxx Xxxxxx xxx xxxx Xxxxxxxxx: Xxxx xxx xx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx, xxxxxxxxxx xxxxxxx xx x xxx xxxxxxxxxxxx Xxxxxxxxx x xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx.xxxxxxxxxxxx

26. Umsatzsteuer: Vorsicht bei reinen Eigentumsgemeinschaften

Xxx xxxxxxxxx xxx xxxxxxx Xxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxx xxx, xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx x xxxxxxxxx xxxxxxxxxxxx x xxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxx Xxxxxxxx xxx Xxxx xxxx, xxxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxx xxxxx xxxx xxxx xx Xxxx xxx Xxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxx xxxx xxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx, xx xxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xXxXx. Xxxxxxx xxxx xxx xxxxxxx Xxxxx xxxxx xxxxxx, xxxxxxx xxxxxx xxxx xxx Xxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxxxxx xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxxxx: Xx xxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx XxX xxxxx xxxxxx Xxxxx xxx xx xxx xx Xxxxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxxx. XXXX: Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxx, xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxx xxx xxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xXXXx xxx xxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxx xxxxxx xx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxx xxxxxxxx xxxxxxx, xxxxxxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxx.

XXXXXXX xxx xxx XXX xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx. Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxx xx xxxxxxxxxxxx Xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxx, xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxx xxxx XxX xxxxxxxxx, xxx xxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxx. Xxx xxxxxx xxx XXX xxxxx. Xx xxx xxx Xxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xx, xxx xxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxx Xxxxxxxxxxxx xxxxxx xxxx. Xxx XXX xxxxxxxxxxx xxxx xxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxxxxx. Xxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxx.
• Xxx XXX xxxxx xxxxxxxxxxxxx xxxxxx xxx, xxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxx xxx xx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxx xx. Xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxx xxxx Xxxxxxxx, xxx xx xxx xxxxxxxxxxx x xxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxx xxx.

XXXXXXXXX: Xxx xxxxxxxxx xxx xxxxxxx Xxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxx, xxxxxx xxxxxxx, xx xx xxxxxxxx xxx XxX xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxxx x.X. xxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxx Xxxxxxxxxxxxxx Xxxxxxxxxxxx "xx Xxxxx xxx", xxx xx Xxxxxxxx xxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxx, xx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxx xx xxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxx xx xxxxxxxxx xxxx. Xxx xxxxxx: Xxx xxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxx xxxx.

Xxxxxxxx: Xxxx Xxxxxxxxx, xxx xxx Xxxxxxxxx xx xx xx Xxxxxxx xxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxxx. Xxxx x: Xxx Xxxxxxx xxxxxxx xxxx Xxxxxxx. Xxxx xxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxx, xxx xx xxx Xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxxxxxx xxxxx xxxxxx xxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxx. Xxxxxxxxxx Xxxxxxxxxx, xxx xxx xxx Xxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxx x: Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxx "XxxxxxxxxxXxX" xx. Xx xxxxx xx xxx XxX xxxx xxxxxxxxxxxx Xxxxx xxxx. Xxxxxxxxxxxx. Xxxx xxx xxx XxxxxxxxxxXxX Xxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxx: Xxxxx Xxx xxx xx xxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx XxX "xxxxxxxx", xxxxxxx Xxx xxxx xxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxx xXX XxxxxxXxxxxxxxxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxxx.

27. Gesetzliche 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

Xxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx, 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.

28. 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.

xxxxxx