Im Jahre 2020 - teilweise auch 2021 - gibt es außerordentlich viele steuerliche Änderungen und Neuregelungen. Einige Änderungen wirken auch nach 2019 zurück. In den vier nachfolgenden Beiträgen finden Sie die wichtigsten Regelungen aus verschiedenen Gesetzen, insbesondere aus dem "Gesetz zur weiteren steuerlichen Förderung der Elektromobilität und zur Änderung weiterer steuerlicher Vorschriften", auch als Jahressteuergesetz 2019 bezeichnet, dem "Dritten Gesetz zur Entlastung insbesondere der mittelständischen Wirtschaft von Bürokratie" sowie dem "Gesetz zur Umsetzung des Klimaschutzprogramms 2030 im Steuerrecht".

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1. Elektromobilität: Verlängerte und verbesserte Förderung für Elektro-Firmenwagen

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Neue Vergünstigung für reine Elektrofahrzeuge

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Verschärfung für Hybridelektrofahrzeuge

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2. Elektromobilität: Verlängerung verschiedener Steuervergünstigungen

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3. Elektromobilität: Neue Sonderabschreibung für Elektronutzfahrzeuge

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4. Elektromobilität: Verlängerung und Erhöhung der Kaufprämie für Elektroautos

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

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Xxx Xxxxxx xxx xxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx Xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXxxxx.

5. Firmenfahrrad: Lohnsteuerpauschalierung bei Übereignung eines Fahrrades

Xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx:

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Xxxxxxx Xxxxxxxx xxx XxxxxxxXxxxxxxxxxx xxxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxxx Xxxxxx xxx XxxxxxxxXxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx, xxxxxxxx xxx xxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxx.

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6. Jobtickets und Zuschüsse: Pauschalbesteuerung bei Entgeltumwandlung

Xxxx xxx x.x.xxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxx "xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxx xxxx, xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx x Xx. xx XXxX xxxx, xxxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxx xx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.xx.xxxxx.

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7. Auswärtstätigkeit: Erhöhung der Verpflegungspauschbeträge

Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx Xxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx. Xxxx xxxx xxxx xx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. xx Xxxx x XXxXx.

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8. Auswärtstätigkeit: Neuer Übernachtungspauschbetrag für Berufskraftfahrer

Xxxxxxxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxx xxxxx Xxx xxxxxxxxxxxx, xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xXxxxxx, Xxxxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx Xxx xXxxxxxxxxxxx. Xxxxxxxxx Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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9. Auslandsreisen: Neue Verpflegungs- und Übernachtungspauschbeträge

Xxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

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10. Weiterbildung: Steuerbefreiung für Weiterbildungsleistungen des Arbeitgebers

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11. Sachbezüge: Einschränkung von begünstigten Arbeitgeberleistungen

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Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxx xxx xxxXxxxxXxxxxxxxxx xxx xxxxxx xx xxx xxxxxxxx xxxxxxxxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx. Xxx xxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx "Xxxxxxxxx" xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx. Xxxxxx xxxxxxxx

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxx xx Xxxx xxxxxxxxx

12. Sachbezüge: Steuervorteil für Mitarbeiterwohnungen des Arbeitgebers

Xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xx xxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx xx XXxXx. Xxxxxxx xxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx, xxx Xxxxxxxxx xx xxxxxxxxxx xxx xx Xxx. x x.X.x. xx x Xxx. x XXxXx.

Xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxx xxx x Xxx. x Xxxx x XXxXx. Xxx "xxxxxxxxxxxxx Xxxxxxxx" xxx xxx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx, xxx xxxx xxxx xxxx Xxxxxxx, Xxx, Xxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx xxx xXxxxxxxxxxxxxxxx. "Xxxxxxxxxxxxx Xxxxxxxx" xxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx, xxx xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx.

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13. Alternative Wohnformen: Steuerbefreiung für beiderseitige Aktivitäten - nicht verabschiedet!

Xxx xxx xxxxxxxxxxxx Xxxxxxx "Xxxxxx xxxx Xxxxx" xxxxxx xx xxx Xxxxx xxxxxxx Xxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxxx Xxxxxxxx xx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx xx xxxxxxxxxxxxx. Xxxx xxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxx xxxxxx Xxxxxx xxxxxxxxxxxxx. Xx xxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxx xx Xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxx. Xxxxxxxxxx xxxx xx xxxx Xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx.

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14. Gruppenunfallversicherung: Erhöhung der steuerlichen Pauschalierungsgrenze

Xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx, xxxx xxx xxx xxxx xxx Xxxxxxxxx xxxxxx. Xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxx xxxx xxx xx XXX xx Xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx. Xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXxXx.

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15. Betriebliche Gesundheitsförderung: Erhöhung des Steuerfreibetrages

Xxxxx Xxxxxxxxxxx xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxx xx xxxxxxxxx xxx xx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx. Xx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxx xx Xxxxxxxx xx xxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxx xxx Xxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx.

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16. Mitgliedsbeiträge: Kein Sonderausgabenabzug mehr bei bestimmten Zwecken

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17. Kranken- und Pflegeversicherung: Erhöhung von Beitragsvorauszahlungen

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18. Kranken- und Pflegeversicherung: Beiträge für Kinder leichter absetzbar

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  • Xxx xxxxxx xxx xxxxxx Xxxxxxxxxx x"XxxxxxXxxxxxxxxxxxxxxxxxx"x xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxx Xxxxxxxxx xxxxxxxx.
  • Xxxx xxx xxxxx Xxxx x xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx.
  • Xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx.

Xxxxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx

Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx:

x. Xxxxxxxxx xx....

Xxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx Xxxxxxxxx xx Xxxxx xxx Xxxxxxxxxx x xxxx xxx Xxxxxxxxxx x xxxxx Xxxxxx xxxxxxxxx, xxxx xxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxx xxxx xx xx Xxxxxx x xxxx xxx Xxxxxxxxxx xxxxxxx. xxxxxxx xxxx xxxxxx Xxxxxxxxx xx Xxxxx xxx Xxxxxxxxxx x xxxx x xxxxx Xxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx, xxxx xxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxx xxxx xx xx Xxxxxx x xxxx xxx Xxxxxxxxxx xxxxxxx, xxxxx Xxxxxxxxxx xx Xxxx xxx Xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx, xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxx. Xxxx x xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxx xxxxxx, xxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx, xxxxxxx xxx xxxxxx Xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx

19. Kranken- und Pflegeversicherung: Entlastung für Betriebsrentner

Xxxx xxxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxx xx,x x xxxxxx xxxxxxx xxx xxx Xxxxxxxx. Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xx xxxxxx, xxxx x xxx x,x x. Xxxx xxx xxxxxxxxxxx Xxxxx xxxxxxx Xxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxx xx xxxxxx Xxxxx xxx x,xx x xxxx x,xx x xxxx Xxxxxxxxxx. Xxxxxxxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxxxxxx xxx xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx xxx XXX Xx. Xxxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxxx xxxxxx, xxx xxxx xxxx, xxxx xx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx! Xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxxx xx Xxxxxx!

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

Xxx xxxxxxxx:

  • Xxx Xxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxxxxx xxx xx xxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx.
  • Xxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx,x xx xxx xxx xxxxxx XXxXxxxxxxxxxxxx xxx xxxx Xxxxx xx. xxx,x xx xxxxxx.
  • Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxx, xxxx xxxx xxxxxxxxx xxx "Xxxxxxxxxx": Xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxx,xx XXX xxxxxxxx, xxx xxxx xxx xxxxxxx Xxxxx xxx XXxXxxxxxx xx xxxxxx Xxxxx xx xxxxxx xx,xx x xxxx x,xx x xxxx Xxxxxxxxxxx. Xxx xxx Xxxxx xxxxxxxxx, xxx xxx xxxxxxxxxxxx.
  • Xxx XxxxxxxxxxxxXxxxxxxx xxxx xxx xxxx Xxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xXXxXx xxxxxxxxxx xxxx. Xxxx xxx x xxxxxxx xxxxxxx x Xxxxxxx, xxx xx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxx. Xxx xxxxxx xxxxxxx xxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx XXxXxxxxxxxx xxxxxx.
  • Xxxx Xxxxxxxxxxxxxx, xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx. Xxxxxxxxxxxx XxxxxxxxXxxxxx, xxx xxxxxxxxxxxxxx "XXX xxxxx" xx xxxxxxxxxxxxx Xxxxxx, xxxx xxxxx xxxx xxxx xx xxx XXX xxxxxxxxxxxx, xxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xx. x XXX XXx.
  • Xxx Xxxxxxxxxxxxxx xxxxxx xxxxxx xxxx xxxxxxxxxx xxx xxxx xxxx xxxx Xxxxxx. Xxx Xxxxxx xxx xxxxxx xxxxx xxxxxxxxxxxx. Xx xxx Xxxxxxxx, xxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxxx xxxxxx xxxxxx. Xx xxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.

XXXXXXX: Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx "Xxxxxxxxxxxxx" xxxxxxxxx xxx xxxxxxxx "xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xx XXX XX". Xxxxx Xxxxxxx xxxxx xx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx.

Xx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxx xxxxxx, xxxxxx xxxxx xxxxxxxx xxxxxxxx xxx xxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxx. Xxx xxxxxxxx xx Xxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxxx xxx xxxxxxxxx xxxxx xxxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx Xxxxxxxxxxx xxx xxxx xxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxx xxxxxxxxxxxx.

Xx xxxxxx xxx xxxx Xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx

  • Xxx xxxxxxxxx Xxxxxxxxxx xxxx xxxx "Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxxx xx xxx Xxx. x Xx. x xxx x xxxxx Xxx. x XXX Xx. Xx xxx "Xxxxxxxxxxxxxxxxxxx" xxxxxxx x.x. Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. "Xxxxxxxxxxxxxxxx" xxx xxx Xxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxxxx xxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx.
  • Xxx xxxx Xxxxxxxxxx xxx xxx xxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxx xxx "Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx" xxxxxxxx xx xxx Xxx. x Xxxx x Xx. x XXX Xx. Xx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, x.X. xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxx xxxx xxxx Xxxxxx. Xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx.
  • Xxx xxxx "Xxxxxxxxxx" xxxx xxxxxxxxxxx xxx xxxxxxxxxx "Xxxxxxxxxx". Xxx xxxxxxxx:
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    • Xxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx x xxx xx xxxx xxxxxxxxx xxx "Xxxxxxxxxx". Xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxx,xx XXX xxxxxxxxx xxxxxxxx, xxx xxxx xxx xxxxxxx Xxxxx xxx XXxXxxxxxx xx xxxxxx Xxxxx xx xxxxxx xx,xx x xxxx x,xx x xxxx Xxxxxxxxxxx.

Xxxxxxxxx:
x. Xxxxx Xxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx xxx XXX xxxxxxxxx xx. Xx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxx xx xxxxx xxxxx xxx Xxxxxxxxxx xxx x xxxx xxxxxxxx xxxxxxxxxxxxxxx x xx xxx Xxx. x Xxxx x XXX X xxxxx. Xxxxx xxxxxxxxx xxx xxxx Xxxxxxxx xxx xxx XXX xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xx Xxxxxxxx xxx xxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx x.X.x. xxxxxxxx,xx xx xxx,xx XXX xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxx xxx xxxxxxxx.
Xxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxx xxxxx xxx xxx Xxxxxx, xxxx xxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxx.
x. Xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxx xxx XXX xxxx. Xx xxx xxxxxxx xxxx xxxxxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxx xxxx xx xxx Xxx. x Xx. x xxx x XXX X xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx. Xxx xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx. Xxxxxx xxx xxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxx XXX, xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx XXX Xxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx XxxxxxXxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxx. Xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx.
x. Xxxx xxx Xxxxxxxxxxxxxxx, xxx x xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx x xxxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxx xxx xxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxx xxx xxx,xx XXX xxxxxx xxxxxx xxxxxxx. Xxxxx Xxxxxxxxx xxxxxx xxxxxxxx xxx x.xxx,xx XXX xx.xxx XXX .x. xxx,xx XXXx xxxxxxxxx.

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

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x. xxx Xxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxxxxxxxxxxx,

x. xxx Xxxxxxxxxxxxxxxx, xxxxxx xx xxxxx xxxxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx.

xxx Xxx xxxx Xxxxxx x Xxxx x Xx. x xxx x xx xxxxxxxxxxx Xxxxxxxxx xxxx xxx xx xxxxxxxxxx, xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxx x Xxxx x Xx. x xxx x xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xx xxx Xxxxxxx Xxxxxx xxxxxxxxxxxx xx Xxxxxxxxxxx.xxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxx x Xxxx x Xxxxxx x xxx x xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xx xxx Xxxxxxx Xxxxxx, xxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xxx Xxxxxx x Xxxx x Xxxxxx x xxx Xxxxxxxxxx xx Xxxxx xxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xx xxx Xxxxxxx Xxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxx xxxx xxxxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xxx Xxxxxx x Xxxx x Xxxxxx x xx Xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxx: Xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx

20. Ausgleichszahlungen: Angabe der Identifizierungsnummer erforderlich

Xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx Xxx. xx Xx. x xxx x XXxXx. Xx xxxxxx Xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xx xxxxxxxxxx xxx xx Xx. xx XXxXx.

Xx xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xx Xxx. xx Xx. x xxx Xx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx x Xxxxxxx Xxxxxxxxxxxxxxxxxxx

21. Kurzfristige Beschäftigung: Erhöhung der Tages- und Stundenlohngrenze

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

Xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx x xxxxxxxxxxxxx, xxx xxxx xxxxxx xxx x xxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxxx x xxxxxx xxx xxx xxxxx Xxxxxxx x xxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxxx.

Xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXxXx: Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx, xxxxxx

  • xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx,
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Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx Xxxx xxxxxxxxxxx xxxx xx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xx.xx.xxxx xxx x,xx XXX xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxx xxxx xxx x.x.xxxx xxx x,xx XXX xxx Xxxxxxxxxxxxx. Xxxxx xxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxx, xxxx xxx xxx xx xxxxx xxxxxxxxxx Xxxxxxx xxxxxxx. Xxxxx xxxx xxxx xxxxxxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx

22. Betriebsausgaben: Abzugsverbot für Geldbußen von EU-Mitgliedstaaten

Xxxx xxxxxxxxx Xxxxx xxxxxxx Xxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxx xxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx xxxxxx, xxx Xxxxxx xxxxx xxxxxxx xxx x Xxx. x Xxxx x Xx. x XXxXx.

Xxx xxxxxx Xxxxxxxxx xxxx xxxx xxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xx xxx xxxx xxxx xxxxxxxx, xxxx XXxXxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx.

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23. Betriebsausgaben: Abzugsverbot für Nachzahlungszinsen bei Steuerhinterziehung

Xxxx xxxxxxxxx Xxxxx xxxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxx xx xxx XX xxx Xxxxxx xxxxx xxxxxxx, x.x. xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx x Xxx. x Xxxx x Xx. xx XXxXx. Xxxxxx xxxx xxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx XX xxxxxxxxxxx, xxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxx Xxx. x XXx. Xxxxx Xxxxxxxxxx xxxxxx xx Xxxxxxxx xxxx, xxxx Xxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxxxxx, xxx Xxxxxx xxxxxxx, xxxx xx xxxx xxx Xxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxx.

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24. Kapitaleinkünfte: Verluste aus Termingeschäften nur begrenzt absetzbar

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xXxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxx x Xxxx x Xxxxxx x xXxxxxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxx xxx xx.xxx Xxxx xxx Xxxxxxxx xx Xxxxx xxx Xxxxxx x Xxxx x Xxxxxx x xxx xxx Xxxxxxxxxxx xx Xxxxx xxx xx xx Xxxxxx x Xxxxxx xx xXxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx Xxxxxx x xxx x xxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxx, xxxx xxxxx xxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxx xxx xxx xxx Xxxxx xxx xx.xxx Xxxx xxx Xxxxxxxx xx Xxxxx xxx Xxxxxx x Xxxx x Xxxxxx x xxx xxx Xxxxxxxxxxx xx Xxxxx xxx xx xx Xxxxxx x Xxxxxx xx xXxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx....

25. Kapitaleinkünfte: Verluste durch Ausfall / Ausbuchung nur begrenzt absetzbar

Xxxxxx xxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxx, xxx xx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxx xxx xx Xxx. x XXxXx. Xx Xxxxxx xxx xxxxxxxx xxxxxxxx, xxxx xxx "Xxxxxxxxxxxxx" xxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xx Xxx. x Xxxx x XXxXx.

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxx xxxxx xxx Xxxxxxxx xXxxxxx xxx Xxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx.X. Xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxxx Xxxxxx xxxx xx xxxx Xxxxxx xxxxx xxx Xxxxx, xxx xx xxx Xxxxxxx xxxxxxxxx, xx xxxxx xxxx Xxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx xxx xxx xxx Xxxxx xxxxxxxxxx xxxx.

  • Xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxx, Xx. xxx.
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xXxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxx x, xxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxx x xxx xxxxx Xxxxxxx xxxx xxx xxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxx x xxxxxxx xxx xx Xxxxx xxx xx.xxx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx Xxxxxx x xxx x xxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxx, xxxx xxxxx xxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxx xxx xxx xxx Xxxxx xxx xx.xxx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. ...

26. Kapitaleinkünfte: Abgeltungsteuer auch beim Crowdlending im Internet

Xxxx xxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxx. Xxxx Xxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxx, xxxx Xxxxxxxxxxx xx Xxxxxx xxxxx Xxxx xxx xxxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxx xxxx. xxxxx xxxx XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxx xxxxx xxxxx xxxxxxxxxxxx Xxxx.

  • Xxx Xxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xxxxx Xxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxx xXxxxxxxxxxxxxxxx xx xxxxxxx, xxxxxxx xxxxxxx xxxxx, xx xx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xXxxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. xx XXxX xxxxxxx. Xxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxx xxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxx xx, xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxx xx xxx Xxxxxxx xxxxxxx.
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Xx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx, xxx xxxxx xxxx XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, x.X. Xxxxxxxxxxxx xxx xx Xxx. x Xxxx x Xx. x Xxxxxx x XXxXx. Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xx Xxx. x Xxxx x Xx. xx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.xx.xxxxx.
Xxx Xxxxxxxxxxx xxxx xxxx Xxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxx xxx xx Xxx. xx Xxxx x XXxXx xx xx Xxx. xx Xxxx x XXxXx.

Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxxx, xxx xxxxx xxxx XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx Xxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx.

  • Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxx, xx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxx xx xx XXX xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxx, xx xxxxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx. xx xxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx.
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xxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx x xxxxxx.

27. Kapitaleinkünfte: Fondsetablierungskosten jetzt wieder Anschaffungskosten

Xxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx, xxx x.X. Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxxxxx xxxxxx. Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xx xxx XXxX xxxxxxxxxx xxxxxxxxx, xxxxxx xx xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxx xxxx.

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28. Kapitaleinkünfte: Sofortversteuerung bei Investmentfonds mit fiktiver Veräußerung

Xxxx xxx x.x.xxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxxx, xxxxxx xxxx xxxx xxxx Xxxxxxx xxxxxxxxxx. Xx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxxxxxx xx xxxx xx xxxxxxxx, xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxx xxxxxx, xxxxxx xxx xx.xx.xxxx xxx xxxxxxxxxxx xxx xxx x.x.xxxx xxx xxx xxxxxxxxxxx xxx xx Xxx. x XxxXxXx. Xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xx Xxx. x XxxXxXx xx xx Xxx. x Xx. x XXxXx.

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29. Kapitaleinkünfte: Veranlagungspflicht bei Kapitalerträgen ohne Abgeltungsteuer

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30. Geldwäsche: Drastische Herabsetzung der Bargeldschwelle für Goldkäufe

Xxx xxxxxxxxxxxx xxxx xxxxx xxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxx x xxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxx xxxx XXxXxxxxxxxxxxxXxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxxx Xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxx xxxxx, xx xxx Xxxx xxxxx xxxx xxxxxxx xxxxxxxx xxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx. Xxxxxxx xxxx xx xxxx xxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxx xxxxx xxxx xxx Xxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx, x.X. xxxx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxx.

  • Xxx Xxxx xxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxx xxx xx.xxx XXX xxxxxxxx, xxxx xxxx xxx Xxxxx xxxxxxxxxxxxx xxxxxx xxxxxx. Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xx.xxx XXX xxx xxx xxxxxx xxxxxxx xxxxxx.
  • Xxxx xxx xx.x.xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx.xxx XXX. Xxx xxxxxxxxxxx xxxxx xxx Xxxxxxx xxx "Xxxxxxxxxxxxxxx". Xxxx xxx xxxx Xxxxxx, xxx xxxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxxxxxxxxx xxxxx, xx xxxxxx Xxxx xxxx xxx xxxxxx Xxxxxxxx xxx xxxxxxx. Xxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx xx Xxxxxx xxxxx Xxxxxxxxxxx Xxxxxxxxxxxx xx xx.xxx Xxxx xxxxxxxx xxxx xxxxxxxx. Xx xxx "Xxxxxxxxxxxxxxx" xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx. XXxXxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xx.x.xxxx xxx. "Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxx XXxXxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx XXxXxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx"x.
Xx xxx xx.x.xxxx xxxx xxx Xxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxx, Xxxxxx xxx Xxxxxx, xxxxxx xxxxxxxxxxxx x xxx xxxx xxx xx.xxx XXX xxx x.xxx XXX. Xxx Xxxxxxx xxxxxx xxxx Xxxxxxxxx xxxxxxx XXx xxxx Xxxxxxxxxxx xx. XXxXxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xx.x.xxxx xxx. "Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxx x. XXxXxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxxxx xxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxx Xxxxx Xxxxxxxxxx xxx xxxx xxxx xx Xxxxx Xxxxxxxxxx xxxx xxxxx x Xxxxxxxxxxx xxx xxxx x Xxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxx, x.x. xxxxxxxxxxxxxxxxxxxx, xxxxxxxx.

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

XXXXXXXXX: Xxxx Xxxxxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx, xxxxxxxxxx XX xxx Xxxxxxxxxxxxxxx x xxx xxxxx xxx xxx xxxxxxxxxxxxxxx xxxx XXxXxxxxxxxxxxxxxxxxxxxxx x xxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxxx xxx xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx "xxxxxxxxxxx". Xxxx xxx Xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxxx, xxxx Xxxxxxxxxxx xxxxx xx.xxx Xxxx xxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxx, Xxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxx xxxxxx Xxxxxxx: Xxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxxx Xxxxxx xxxxxxx Xxxxxxx xxx. Xxxx xxxxx xxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxxxx xxxx xxxx: Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xx.xxx XXX xxx xx.xxx XXX xx xxxx xxx xxxxx xxx x.xxx XXX xxxxx xxx xxx Xxxxxx xxx xxxxxxxx Xxxxx xxx Xxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx xxxx xxx xxxxxxx Xxxxxxx. Xxx xxxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxx.

31. Lohnsteuer: Steuerklassenwechsel mehrmals im Jahr möglich

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxx xxx xxxxxx xx Xxxx xxxxxxxx, xxx xxxx xxx xxxxxxxxxxx xx. Xxxxxxxx. Xxx xxxxxxx Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx, xxxxx xxxx xxx Xxxxxxxx xxx Xxxxx xxxxxxxx xxxxx xxxx xxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xxxx x XXxXx

Xx xxx x.x.xxxx xxx xxx Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxxxxxxx xxxxxxx xxxx xx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxx xxxxxxx xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxx.

Xxxxxxxxxxx xxx xx Xxx. x XXxXx

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xxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxx, xxxx xxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. xXxx xxxxxxxxx xxx xxx Xxxxxxx xxx xxx xxxxxx Xxx xxx Xxxxxx xx xxxxxxxxxxx, xx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxxxx. xXxxxxxxxx xxxxxxx xxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx....

32. Lohnsteuer: Vorsorgepauschale im Lohnsteuerabzugsverfahren

Xxxxxxxxx xxx Xxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxx xxx Xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxx xxx xxx. Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxx.

  • Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xx x xxx Xxxxxxxxxxxx, xxxxxxxxxx x xxx XXX xx xxx Xxxxxxxxxxxxx X, XX, XX xxx XX xxx xxxxxxxxxx x.xxx XXX xx xxx Xxxxxxxxxxxx XXX xxxxxxxxxx.
  • Xxx xxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx.
Xx xxx x.x.xxxx xxxxxxx xxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx XXxXxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxx xxx Xxx. x Xxxx x Xx. xx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x Xx. xx XXxXx xxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxx xxxxx xxx. Xx xxxxxxxxxxxxxx Xxxxxxxxx xxx xx xxx Xxx. x Xxxx x XXX X xxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx XXX Xx xxxxxxxx xx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx

33. Lohnsteuer: Übermittlung der Papier-Lohnsteuerbescheinigung

Xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxx. x XXxXx. Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xx.x. xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx.

Xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx xxx xx.x. xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxx. x Xxxx x xxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxxxxxxxxxx xxx xxx Xxx. x XXxXx

Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx

xxx xXxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx..... xXxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx Xxxxxx x Xxxx x xxxxxxxxxxxx xxx, xxx xx xxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxx xxx Xxxxxx Xxxxxxx xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxx. xXx xxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx. xXxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

34. Unbeschränkte Steuerpflicht auf Antrag: Betriebsstättenfinanzamt zuständig

Xxx xxxxxx Xxxxxxxx xx Xxxxxxx xxx xxx xxxx Xxxxxxxxx xxx xxxxxxxxx Xxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx x Xxx. x XXxXx. Xx xxxxx xx xxxx: Xxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxx xx x xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxx.

  • Xxx "Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx" xxxx xxxxxxx xx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx, x.x. xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx.
  • Xxx xxxxxxxxxx "Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx" xxxx xxxx xxxx xx Xxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxx xxxxxx. Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx.
Xx xxx x.x.xxxx xxxx xxxxxxxxxx xxxxxxxxxxxx, xxxx xx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxxxxxx, xxxxx xxxxxx xxxxxxx, xx xxxxxxx Xxxxxxxxx xxx Xxxxxx xxxxxxxx xxxx. Xx xxxxxx Xxxxxxx xxx xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x Xx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxxxxxxxxxx xxx xx Xxx. x XXxXx

Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx

xxx Xxxxxxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx, xx xxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx,

x. ....

x. xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxx xxx xxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx

x. xxxx xxx Xxxxxx xx Xxxxx xxx Xxxxxx x xxxxxxxx xxxx xxx xxxxxxx xxxxxxxxx xxxx, xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x Xxxxxx x xxxxxxxxx xx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx.

35. Beschränkte Steuerpflicht: Mehr Pflichtveranlagungen für Arbeitnehmer

Xx xxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxx xxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxx xx Xxxxxxxxxxxx, xxxxx xxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxx xx Xxxxxxxx. Xxxx xxxx,

  • xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx. Xx xxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx XX xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxx xx xxxxxxx xxx xx xxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x XXxXx.
  • xxxx xxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxx Xxxxx xxxxxxxxx xxxxx. Xxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxxxxx xxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxx xx xxxx xxx xx xxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xx Xxx. x Xx. x XXxXx.
  • xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxx xxxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxx xxx. Xxxx xxxxxx xxxx xxx xxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx "X". Xx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xx xxx Xxxxx xx xxxxxxx xxx xx xxxxxxx xxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx Xxx. x Xx. xx XXxXx.
Xx xxx x.x.xxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xx Xxx. x Xxxx x Xx. xx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxxxxxxx xx xxx Xxx. x XXxXx. Xxxxxxxx xxxx xx xxxxxx xxxx Xxxxxxxxxxxxxx: Xxxxx xxx xx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxx xx Xxxxx xxxx xx xxx XXX xxx xx Xxx. x Xxxx x Xx. xx XXxXx.

Xxxxxxxxxxx xxx xx Xxx. x Xxxx x Xx. xx XXxXx

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xxx Xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxx xxx xx xxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx. Xxxx x xxxx xxxxx

x. xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xx Xxxxx xxx xx xx Xxxxxx x Xxxxxx x,

xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xx xxx Xxxxxx x xxxxxxxx xxxxxx xxx xxxxxxx xxx xx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxx xx xxx Xxxx xxxxxxxxxxx,

xx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xx Xxxxxx x Xxxxxx xx xxxx

xx xx xxx Xxxxxxx xxx xx xx Xxxxxx x Xxxxxx x, x xxx xx XXxX.

36. Beschränkte Steuerpflicht: Veranlagung bei Zahlung einer Lebensversicherung

Xxx xxx. xxxxxxXxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxx xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xx. Xxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxx xxxxxxxxxx, xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx x xxx xxxx xxxx xxxx, xxxx xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx xx Xxx. x Xx. x XXxXx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxx xxxx xxxxx. Xxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xx xxxx xxxxxxxxxxxx XxxxxxXxxxxx xx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxx xx Xxxxxxxxxxx xxx xxx xx Xxx. x Xx. xx XXxXx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xx Xxx. x XXxXx.

Xx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxXxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xx Xxx. x Xxxx x Xx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.xx.xxxxx.
Xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxx xxx xx Xxx. xx Xxxx x XXxXx.

Xxxxxxxxxxx xxx xx Xxx. x Xxxx x Xx. x XXxXx

Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx

xxx Xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxx xxx xx xxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx. Xxxx x xxxx xxxxx

x. xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxxxxx x Xxxx x Xxxxxx x Xxxxxxxxx x, xxx xxx xx xx Xxxxxx x Xxxxxx x Xxxx x xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx.

37. Beschränkte Steuerpflicht: Einbeziehung in elektronische LSt-Abzugsmerkmale

Xxxx xxx Xxxx xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xXXXxXXx xxx xxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx x xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx XXXxXX xxxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x XXxXx.

Xxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxxxx xx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx "Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx" xxxxxxxxxxxx xxx xx Xxx. x XXxXx.

Xx xxx x.x.xxxx xxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, x.X. Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxx x xxxx xxxx xxx Xxxxxxxxxxx x xxx xxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxx Xxxxx xxx XXXxXX xxxx xx xxx x.x.xxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxx xxxx xx x Xxx. x XXxX xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XX X xxX xxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxx Xxxxxxxxxxxx, xxx

  • xx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx,
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  • xxxxx xxxx xx x Xxx. x, x xxxx xx xx XXxX xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx.

Xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx, xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xxxx xxxx xx xx Xxx. x XX xxxxxxxxxxxxxxx xxx.

  • Xxxx xx xxxx xx xxx Xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxx xxxxxxxxxxxx. Xx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxx xxx xxx Xxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx, xxx xxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxx.
  • Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx. xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx.
  • Xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xx xxx Xxx. x XXxX.

XXXXXXX: Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx "Xxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxx".

Xx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxxx:

  • Xxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xx xxxxxxxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxx xx XXXxXXxXxxxxxxxx xxxx xxxxxxxxxxxxxx.
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xxx Xx xxx Xxxxxxx xxx Xxxxxxxx x Xxxx x xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx. Xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xxxx xxxx xx xx Xxxxxx x xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx. Xxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxx x Xxxx x xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx. Xxxx Xxxxxxx xxxx Xxxx x xxxx xxxx xxx Xxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxx xxxxxxx. Xxxx xxxxx Xxxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxx x xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxx Xxxxxx x xxxxxxxxxxx.

38. Beschränkte Steuerpflicht: Einbeziehung in den Lohnsteuer-Jahresausgleich

Xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxx. x XXxXx.

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39. Beschränkte Steuerpflicht: Neue Lohnsteuerpauschalierung

Xxxxxx Xxxxxxxxxxx, xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xx Xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxxxxxx xxxxxx xxx xx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxx. Xxxxx "Xxxxxxxxxxxxxxxxxx" xxxxxx xxxxx xxx xx Xxxxxxxxx xxxxxxxxxxx, xxxxxxx xx xxxxxxxx Xxxxxxxxxxxx, x.X. xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx. Xx xxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, Xxxxxxxxxx xxxxxxxxxxx.

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40. Steuererklärung: Festsetzung von Verspätungszuschlägen automatisiert zulässig

Xxxx Xxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xx. X. XxxxxxxxxxxxxXxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxxxx xxxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxx. Xxxxx xxx xxxxxx xxxxxxxxxxxxxx "XxxxxXxxxxxxx" xxxxxx xxxx "XxxxxXxxxxxxx" xxx xxx XxxxxxxxXxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxx XX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

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41. Steuererklärung: Festsetzung von Säumniszuschlägen automatisiert zulässig

Xxxx xxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx, xxx xxxx xxxx xxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxx x x xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx xx XXX xxxxxxxxxx xxx. Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxx xxx xxxx Xxxxx xxx xxx XXx.

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42. Steuererklärung: Verlängerung der Abgabefrist automatisiert zulässig

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