Steueränderungen 2020 im Überblick - Teil 1

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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

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5. Firmenfahrrad: Lohnsteuerpauschalierung bei Übereignung eines Fahrrades

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6. Jobtickets und Zuschüsse: Pauschalbesteuerung bei Entgeltumwandlung

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7. Auswärtstätigkeit: Erhöhung der Verpflegungspauschbeträge

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8. Auswärtstätigkeit: Neuer Übernachtungspauschbetrag für Berufskraftfahrer

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9. Auslandsreisen: Neue Verpflegungs- und Übernachtungspauschbeträge

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• Xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx xxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxx xxxx xxxxxxxxx, xxxx Xxxxx xxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, x.X. xx Xxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxx. Xxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx

10. Weiterbildung: Steuerbefreiung für Weiterbildungsleistungen des Arbeitgebers

Xx xx xx Xxx. x xxx x XXX XXX xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxx xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx.

Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx,

• xxxxxxxxxx xxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xx Xxxxxxx,
• xxx Xxxxxxxxxxxxx xxx xxxxxxx xxx x.xxx Xxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xx Xxxxxxx,
• x.xxx Xxxxxxxxxxxxx xxxx xxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xx Xxxxxxx, xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xx Xxxxxxx
  xxx Xxxxxxxxxxxxxxx xxxxxx.

Xxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xx xx Xxx. x xxx x XXX XXX xxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx, x.X. Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxxx xxxx. Xxxxxxxx xxxx xxxxxx Xxxxxxxxxx xx xxxxxxxxx, xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxx xxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx.

11. Sachbezüge: Einschränkung von begünstigten Arbeitgeberleistungen

Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx Xxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx, xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxx xxx x.xxx XXX xx Xxxx. Xxxx xxxxxx Xxxxxxxxx xxxx xx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx: xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx XXX xxx Xxxxx xxx x Xxx. x Xxxx xx XXxXx.

• Xxx Xxxxxxxxxxxxxxx xxxxx xx Xxxxx xxxx xx xxxxxxxx Xxxxxxxx xxx Xxxxxxx xxx "Xxxxxxxxx" xxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, XX X xxxxx, XX X xxxxx, XX X xxxxx, XX X xxxxxx: Xx Xxxxxxx xxxx Xxxxxxxxx xxxxxxxx, xxxxxxxxxxx xxxx xxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx: Xxxx xxxx xxxx Xxxxx. Xxxx xxxxxx xx xxxxx Xxxxx, xxx xxxxxx Xxx xxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xx Xxxxxxxx xxxxxx
  Xxxxxxx xxxxx Xxxxxxxxxxxxxxx,
  xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx x xxxxxxxxx xxxx xxxxxxxxxx x Xxxxx,
  Xxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxx,
  Xxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxx.
• Xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx "Xxxxxxxx", xxx xxx xx xx XXX xxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx, xxx xxx Xxxxxxxxxxx xxx Xxxx xx Xxxx. Xxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxx, xx xxxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxx.

XXXXXXXXX: Xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxxxxx xxx Xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xx x Xxx. x Xx. xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x Xxxx x XXxXx. Xxxxx xxxxx xxxx xxxx xxx xx XXX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxx x Xxx. x Xxxx xx XXxXx.

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

• XxxxxxxXxxxxXxxxxx xx.X. xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx. XxxxxxxXxxxxXxxxxx xxxxxxxxxxx, Xxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxx.
• XxxxxxxxxxxXxxxxXxxxxx xx.X. Xxxxxxxxxxxxxxx, "XxxxxXxxxx"x. XxxxxxxxxxxXxxxxXxxxxx xxxxxxxxxxx, Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxx Xxxxxxxxxx, xxxxxxx xxx xxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxx. Xx xxxxxx Xxxx xxxxxx xxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxx xxxxxxxxxx xxxxxx.

XxxxxXxxxxXxxxxx: Xxxxx xxx "Xxxxxxxxx", xxxxxxx xxx "Xxxxxxx" xxx. Xxxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xx xxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxx, xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxx XXXX xxxxxxxxx, xxx xxxx xxxxxxxxxxxxxx xx.X. XxxXxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxxx xx.X. Xxxxx, XXxXxxxxx, Xxxxxxxx xxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxx xx Xxxx xxxxxxxxx

XXXXXXX: Xx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xx XXX. Xxxxxxxx Xxx xxx Xxxxx "Xxxxxxxxxxxxxxxxx" xx xxxxxxxx xxxx Xxxxx xx xxxxxx Xxxxxxxxx x"Xxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx"x.

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.

Xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxx xxxxxxxxxxxxx xxxxxxxx Xxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

• Xxx xxxxx Xxxxxxxxxxxxxx xxx xx XXXxxx xxxxxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxx xxxx xxx XxxxXX xxxxxxxxxxxxxx Xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx xx XXXxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx.
• Xxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxx xxxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx.
• Xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx, xxx xxxxx Xxxxxxx xxx, xxx xxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.
• Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxx xxxxx xx xxxxx xx. Xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx, xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx.

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.

Xxxxxxxx Xxxxxxxxxxx xxxx xx xxxxxxxxxxxxx:
Xxxxxx X: Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xx.X. Xxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxxxx.
Xxxxxx XX: Xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.
Xxxxxx XXX: Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx xxxxx xx Xxxxx xxx xxxx xxxxxx xxx xxxxxxxx xxxxxxx Xxxxxxx xxxx xxxxxxxxxxx Xxxxx. Xxxxxx xxxxxx xxx Xxxxxx xxxxxxxxx xxx xxx xxxxx xxxx xxx Xxxxxx xxxxxxxxxx x xxxxxxxxxxxxx, xx xx xxxx xx xxxx xxxx xxxxx Xxxxx xxxxxxx. Xxxxxxxxxx xxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxx xxx xxxxxxxx Xxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xXxxXxx. Xxxxxxx xxx x.xx.xxxx, X xxxxxxxxxxxxxxxxx:

• Xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx:
  Xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxx x xXxxxxxxxx x x.X. Xxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxxxx xxxx xxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xx xxxxxx xxxxxxxxxxxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" xxx. Xxx xxx Xxxxxxxx x xxx x xxx xx Xxxxxxxxxx xx xxxxxxx, xxxxxx Xxxxxxxxxxxx xxxxxxxx. Xx xxxxxxxx xxxxx Xxxxxxxx xxx "Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" xxxxxxxxxx.
• Xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx:

Xx xxx Xxxxxxxxxxxxxx x xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx". Xxx xxx Xxxxxxxxxxxxxxx x xxx x xxx xx Xxxxxxxxxx xx xxxxxxxxxxx xxx, xx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

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.

Xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxx, xxx xxx xxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxxxxxxx xxx xxxx xxx "Xxxxxxxxxxx". Xxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx.

Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xx xxxxxxxxxxxxx, xx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxx xxxx xx xx xxx Xxxxxxxxxxxx xxx:

• Xxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx xxx xxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
• Xxxx xxx Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxx Xxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

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.

Xxxx xxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxx XXX xxx Xxxxxxxxxxx xxx Xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxXx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx "xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxx. Xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xXxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx xxxxx xxxxxxxxxx. Xxxx xxxx xxx xx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx, x.X. xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxxx xxxxxx xX x.xx Xxx. x XXxX xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx

16. Mitgliedsbeiträge: Kein Sonderausgabenabzug mehr bei bestimmten Zwecken

Xxxxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx, xxx xxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxx xxxxxx. Xxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxx, xxx xxxxxxxxx "xxxxxxxxxxxx" xxxxxxxxxxxxxx Xxxxxx xxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxx xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxx. x Xxxx x Xx. x xxx x XXxXx:

• Xxxxx,
• xxxxxxxxxx Xxxxxxxxxxxxx, xxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx, x. X. Xxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxx "xxx Xxxxxxxxx",
• Xxxxxxxxxxxx xxx Xxxxxxxxxxx,
• Xxxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx. Xxxxxxxxx, Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. xx XXx.

Xxxxxxxx xxxx Xxxxxxxxxxxx Xxxxxx, xxx xxxxx xx Xxxxxxx xxx xx xx Xxx. x Xxxx x XX xxxxxxxxx xxxx, xxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx, xxxx xxxxxx Xxxxx xxxx xxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXx. Xxx xxxxxxxx: Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxxxx xxxxxxxxxxxxxx xxxx. Xxxxxxxx xxxxxx xxxxxx Xxxxxxx, xxxxx Xxxxx xxxx xx xx Xxx. x Xxxx x XX xxxx xxxxxxxxxxxxx xxxxxxxx xxxxxx xxx, xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxx Xxxxx xx Xxxxx xxx Xxxxxxx x xxx x xxxxxxxxx.

Xx xxx xxxxxxxxxxxxx xxx XXX xxxxxxxxxxx, Xxxxxxxxxxxxx xxx xxxx xx xx Xxx. x Xxxx x XX xxx xxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx Xxxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxxx. Xxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxxxxx xxx xx Xxx. x Xxxx x Xx. xx XXx. Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x Xxxx x Xx. x XXxXx. Xxxxxxxx xxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx: Xxxxxxxxxxxxxxxxxx Xxxxxx

XXXXXXX: Xx xxxx xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx, xxx xxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxx, xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx Xxx. x XX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxxx.

17. Kranken- und Pflegeversicherung: Erhöhung von Beitragsvorauszahlungen

Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xx xxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxx xxxx xxxxxxxxxxxxxx xx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xx xxx xxx xxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx, xxx xx Xxxxxx xxxx xxxxxxxx Xxxxx xxxxxxx xxxxxx xXxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxXx. Xxxx xxxxxx Xxxxxxxxxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxxxxxxxx xxx. xxxx xxxxxxxxxx XxxxxxxxxxxXxxxxx xxxxxxxxx:

• Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx x,xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxx xxxx xxxxxxxx Xxxxx xxxxxxx xxx xx xxxxxx Xxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxx, xxx xxxxxxxx xxxxxxxxxxx, xxxx xx xxx Xxxx xxxxxxxxx, xxxx xxx xxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.
• XXXX xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxx, xxx "xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxx xxxxxx". Xxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx x xxxxxx xx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx x xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

Xxxxxxxxxxx: Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxxx x.X. Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xx Xxxxx xx Xxxxxx xxxxxxx xxxxxx xxxxxxx, xxxx xxxxxxxxx Xxxxx xx xxxxxx Xxxxx xx Xxxxxxxxxxx xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

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

Xxxxxx xxxxxxx xxxx xxxx xxxx xxx xxxxxxx Xxxxxxxxx xxxxx Xxxxxx xXxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxx xxx Xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx, x.X. xxxx Xxxxxx xx Xxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.

• Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxx xxxx xxx Xxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxx xxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx xx.x. xxx Xxxx xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx xxxxxxx xxx Xxxx xxxx xxx Xxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.
• Xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx XXXxXxxxxx xxxxx xxxxx xxx. Xxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxx: Xxx xxxxxx xxxx xx xxxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxx xxxx xxx xxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, x.x. Xxxxxxxxxxxxxxxx, xxxxxxxx xxxxx. Xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxx xxxxxxxx xxxxxx, xxxx xx xxxx xxxxxxxxx, xxxx "xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxxx Xxxxxxxx xxx xxx Xxxxx xxx xxx xxx Xxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx" xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxX xxxxxxxxxxxxx:xxxx.

XXXXXXXXX: Xxxx xxx Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx, xxxx xxx Xxxxxx xxx Xxxx Xxxxxxxxxxxxx, x.x. Xxxxxxx xxx Xxxxxxxxxxx, xxxxxxxxx. Xxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxx xxxx Xxxxxxxxxxxxxx, xxxx Xxxxxxxxx xx "xxxxxxxxx Xxxxxxxxxxxxxx" xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xX xx.x XXxXx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.
XXXXXXXXX: Xxxxxx xx Xxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx x xxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxxxxx Xxxx xxxx xx xx Xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx: Xxxxxx xxx Xxxxxx xxxx xxx Xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx, xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxx xxxxx Xxxx xxxxxxxx, xxxx xxx Xxxx xxxxx xxx xxxxxxx Xxxxxxxxx xxxxxx xxxxxx xxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.

Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxx xxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxx xx xx Xxx. x Xx. x Xxxx x XXxXx xxxx xxxx Xxxx xxxxx xx xx Xxx. x Xx. x Xxxx x XXxXx.

Xxx xxxx xxx xxxxxxxx xxxxxxxx Xxxxxx, xxxx xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx, xxxxxx xxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxx xxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxx xxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxxxx xxxxxxx xxxx xxx, xxxxx xxxxxxxxxxxxxxx.

• Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxx Xxxx xx xxxxxxx, xx xxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxxxxx.
• 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.
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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!

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20. Ausgleichszahlungen: Angabe der Identifizierungsnummer erforderlich

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21a. 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 Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxx Xxxxx xxx.x

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21b. Kurzfristige Beschäftigung: Ausnahmeregelung bis 31. Oktober 2020

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22. Betriebsausgaben: Abzugsverbot für Geldbußen von EU-Mitgliedstaaten

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23. Betriebsausgaben: Abzugsverbot für Nachzahlungszinsen bei Steuerhinterziehung

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24. Kapitaleinkünfte: Verluste aus Termingeschäften nur begrenzt absetzbar

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

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26. Kapitaleinkünfte: Abgeltungsteuer auch beim Crowdlending im Internet

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• Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx xxx Xxx. x XXxXx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxx xxxxx xx, xxxx xxx Xxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxx.

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.
• Xxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx xx xxx Xxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxx, xxx xxxx xx xx Xxx. x Xxxx x Xx. xx Xxxxxxxxx x XXxX xxx xxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.
• Xxx Xxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx. Xxx xxx xxx Xxxxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxxx. Xx xxxxxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx.

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.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxx xxxx xxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xx xxx XXxX xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxx. Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xx xxx XXxX xxx xxx. Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx xxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxx xxx xxxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxxxxx "xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxx xxxxx. Xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx "xxxxxxxxx xxx xxxxxxxxxxxx xx xxx Xxxx xxxx, xxxxxxxxxxx Xxxxx xxx xXxxxxxxXxxxxxxx xx xxxxxxxxxx".

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.

Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxx. Xx xxxxx xx xx xxxxx xxxxxxxx Xxxxxxxxxxxxx,
x xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xx x Xxx. x XxxXxX xxxxxxxx xxx xx Xxx. x Xxxx x XxxXxXx.
x xxxx xxx XxxxxxxxXxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx XxxxxxxxXxxxxxxxxxxxxxx xxxx xx xx XxxXxX xxxxxxxx xxx xx Xxx. x Xxxx x XxxXxXx.
Xxxxxxx xxx xxxxx xxxx, xx xx xxxxxx xxxxxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxx xx xxxx

29. Kapitaleinkünfte: Veranlagungspflicht bei Kapitalerträgen ohne Abgeltungsteuer

Xxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xx.X. xxxxxxxxxxxxx Xxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx "Xxxxxx XXX" xxxxxxxxx xxx xxx Xxx. x XXxXx. Xxx xxxxxx "Xxxxxxxxxxxxx" xxxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxx xxxxx "Xxxxxxxxxxxxx" xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx x xxx xxxx xx xx xx XXxX xxx xx xx XXxXX xxxxxxxx.

Xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxxx xxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. x XXxX xx Xxxxxxxx. Xxxxxxxxxxxxx xxx xxxxxxxx xxxxxx, xxxx xxx xxxxxxxx Xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx xxxxx, xxxx xxx xxx XXX xxxxxxxx. Xxxx xx x Xxxxxx xx XXxX xxxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxxxxx x xxx xx xx Xxxxxx x XXxX xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xx xx Xxxxxx x Xxxxxx x XXxX xxxxxx xxxxx xxxxxxxxxxxxx.

Xx Xxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxx. Xxxxxx Xxxxxxxx xxxxxxxxxxxx xxx Xxxx xxx Xxxxx xxx Xxxxxxxx xxx xx xxx Xxxxxx x XXxX, xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx. xx xxx Xxxxxx x XXxX xxxx xxxxx xxxxxxxxxxxx xx xxxx Xxxxxxxx xxxxxxxx, xxxxxx xx Xxxxxxx xxx xx xxx Xxxxxx x Xxxx x XXxX xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx.

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.

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

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.

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.

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.

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.

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.

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.

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.

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.

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,
• xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xx xx XXxX xxxxxxxx xx.X. Xxxxxxxxxx xxx xxxxx xx Xxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx
• 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.
• Xxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxx xxxxxxxx xxxx.
• Xxxx Xxxxxxxxxxxx, xxx xxxx xx x Xxxxxx x XXxX xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx.
• Xxxx Xxxxxxxxxxxx, xxx xxxx xx x Xxxxxx x XXxX xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxx.

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.

Xxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxxxx xxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx "Xxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx". Xxxxxx xxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx.

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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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