Steueränderungen 2020 im Überblick - Teil 3

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1. Steuerentlastung: Erhöhung des Grundfreibetrages

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Weiterer Abbau der kalten Progression

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Reichensteuer greift erst bei höherem Einkommen

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Der neue Einkommensteuertarif 2020

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2. Familienförderung: Erhöhung des Kinderfreibetrages

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3. Familienförderung: Verbesserungen beim Kinderzuschlag

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4. Unterhalt bedürftiger Personen: Erhöhung des Unterhaltshöchstbetrages

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5. Heimunterbringung: Erhöhung der anzurechnenden Haushaltsersparnis

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4. Trennungskinder: Erhöhung der Unterhaltssätze

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5. Trennungskinder: Erhöhung des Unterhaltsvorschusses

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6. Verdienst: Erhöhung des Mindestlohns

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7. Beruflicher Umzug: Erhöhung der Pauschalen

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a) Umzugskostenpauschale für sonstige Auslagen

Regelung bis 31.5.2020

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Neuregelung ab dem 1.6.2020

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b) Unterrichtskosten

Regelung bis 31.5.2020

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Neuregelung ab dem 1.6.2020

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8. Midijob: Geänderte Berechnung im Übergangsbereich bis 1.300 Euro

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9. Insolvenzgeldumlage: Umlage U3 bleibt unverändert

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

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10. Betriebliche Altersvorsorge: Höhere Gehaltsumwandlung steuerfrei möglich

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11. Betriebliche Altersvorsorge: Höherer Steuerfreibetrag bei Umlagefinanzierung

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12. Altersvorsorge: Erhöhung des Sonderausgaben-Abzugsbetrages

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13. Vorsorge: Ende der Günstigerprüfung für Selbstständige und Rentner

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14. Vorsorge: Versicherungsbeiträge an ausländische Sozialversicherungsträger

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

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16. Investmentbesteuerung: Versteuerung einer Vorabpauschale

Xxxx xxx x.x.xxxx xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx xxxxxxx xxxxxx xxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxx Xxxxxxx xxxxx Xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx x xxxx xxx. Xxxxxxxxxxxxxx. Xxxx xxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxxx xxxx xxxx xxx Xxx xxx Xxxxx.

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

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

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Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx

18. Unbeschränkte Steuerpflicht auf Antrag: Erhöhung des Grenzbetrages

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

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

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xXxxxxxxxxxxxx

19. Steuererklärung: Keine Pflichtveranlagung bei geringem Arbeitslohn

Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxxx xxx Xxxxxx, xxxx xxxxx xxxxx xxxxxxxxxx xxx xxxx xxxxxxxx xxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxx xx xxxxx xxx Xxxxxx xxxxxxxxx Xxxxxx, xx xxxxx Xxx xxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x xxx x XXxXx. Xx xxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx x.x., xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx

• xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxx xx Xxx. x Xx. x XXxXx.
• xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

XXXX xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxx xxxx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx

20. Steuererklärung: Verlängerung der Abgabefristen

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

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

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

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

• xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxx,
• xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxx xx xxxx XX xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx,
• Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx,
• xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxx xxx xx.xxx Xxxx xxxxxxxx xxx,
• xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xx.xxx Xxxx xxxxxxx xxxx,
• xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx,
• xx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxx xxxx
• xxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxx.

XXXXXXX: Xxx XxxxxxXxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxx Xxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x Xxxx x XXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxx xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx

21. Steuererklärung: Verspätungszuschlag bei verspäteter Abgabe

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

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

Xx xxxx xxxxxxxx Xxxxxxxx:

• Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx xx Xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx x xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx x xxxxx xxx xx xxx xx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxx xXxxxxXxxxxxxxx.
• Xxxxx "XxxxxXxxxxxxx" xxxx xxxxxxxxxx xxxxx, xxxx
  xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xx xxx XX xxxxxxxxxxx xxx xxxx xxxxx Xxxxx xxxxxxxxxxxx xxxxxxxxxxx,
  xxx Xxxxxx xxx Xxxx Xxxx xxxx xxx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxx xxxx,
  xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx
  Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx x,xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxxxxx xx Xxxx xxx Xxxxx.

XXXXXXX: Xxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxx, xxx xxxxxx xxxxx xxxxxxxx xxxxxxx, xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxx, xxx xxx xxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxx xxxxxx: Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxx Xxxxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxx Xxx. x Xxxx x XXx.

Xxxxxxx xxxx xx Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxx xx, xxx xx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx XxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx, xxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxx xx xxxx, xxxxxxxx xxxxx xxx xxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xx xxxxxx Xxxxxxx xxxxx xx Xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxx, xxxx xxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxx xxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxx.

XXXXXXXXX: Xxxxxx xxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxx xxxxxxxx xxxx xxxx xxx xxx xxxxxxxxx Xxxxxx xxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx, xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx

22. Sozialabgaben: Höhere Beiträge für Gutverdiener

Xxx xxxxx Xxxx xxxxxx xxxx xx Xxxxx xxxx xxx Xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxx. Xx xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxx xx x.xxx,xx XXX xxx xxxx xxxx xxx xxxxx Xxxxxx xx x.xxx XXX.

xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx: x.xxx,xx XXXx xxxx: x.xxx,xx XXX

xxx Xxx XXxXxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxx x,x Xxxxxxx xxxxx: x,x Xxxxxxxx.

xxxx Xxxxxxxxxxxxx xxxx XXxXxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx

23. Freie Verpflegung und Unterkunft: Neue Sachbezugswerte

Xxxxxxxx xxx Xxxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx, xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx".

Xxxxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxx. Xxx xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxx xxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxx.

Xxxx Xxxxxxxxxx xxx xxxxxxxxxx, xxxx xx xxxxx xx xxxx Xxxxxxx xxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxx xxxxxxxxxxxxx, xx xxxxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxxxx: xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx

24. Krankenversicherung: Höhere Freigrenze für beitragsfreie Familienversicherung

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

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

XXXXXXX xxxxxx xxx x.x.xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx XXX xxx xxxxx xxxxx xxxxxxxx xxxxx xxx XxxxxxxxXxxxxx. Xxx xxxxxxxx, xxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxx xxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx

25. Krankenversicherung: Mindestbeitragsbemessungsgrundlage für Selbstständige

Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxx Xxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx.

• Xxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx. Xxxx xxxxxx Xxxxxxxxxxxxx. Xx Xxxxx xxxx xxxxx xxx x.xxx,xx XXX, xxxxx xx,x x x xxx,xx XXX Xxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXX Xx. Xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx. Xx Xxxxx xxxx xxxx xxx x.xxx,xx XXX, xxxxx xx,x x x xxx,xx XXX Xxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXX Xx.
• Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx. Xxxx xxx Xxxxxxxxxxxxxx xxx xxx xx. Xxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxx. Xxxxx xxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxxxxxx xx. Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxx Xxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxx xxxxx xxx xxx Xxx. x Xxxx x XXX Xx xxx Xxxxxx x xxx x xxxxxx xxxxxxxxxx xxx xxx "XXXxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

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

26. Krankenversicherung: Geringere Belastungsgrenze für Zuzahlungen

Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, x. X. xx Xxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxx xx xxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxx xxx xxxxxxxx xxx x x xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxx xxx x x.

Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxx Xxxxxxx xxxxxxxxxxx:
x xxxx xxx Xxxxxxxxx x Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxx: xx x xxx Xxxxxxxxxxxxx,
x xxxx xxxxx xxxxxxxx Xxxxxxxxxxxx: xx x xxx Xxxxxxxxxxxxx,
x xxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxx: xxx Xxxxxxx xxx XXXxXxxxxxxxxx.

Xxxxxxxx: Xxxxxxx xxx xxxx Xxxxxxx

XXXXXXXXX: Xxxx Xxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx, xxxx Xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx, xxxxxxxx Xxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxxxxx Xxx xxxx xxxxxxx xx Xxxxx xxx Xxxxxx xxxx, xxxxxx Xxx xxxx xxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx, xxxxx Xxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxx xxx xxxxxxxx Xxxx xx xxxxxxxx. Xxxx xxxxxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxx xxxx Xxxx, xx xxx Xxxxxxxx, xx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxx: Xxxxxxxxxxxxxxxx

27. Krankenversicherung: Erhöhung des durchschnittlichen Zusatzbeitrages

Xxxx xxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx XXxXxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx, xxx xx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx. Xxxxxx Xxxxxxxxxxxxx xxx xxx xxxx xxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx. Xxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxx XXxXxxxxxx xxx xx,x x xxxxxxx xx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxx "XXXxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxxxxx xxx x. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx xxxxxxx xxxx. Xxxxxx Xxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxx. Xx Xxxxx xxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x,x Xxxxxxx xxx xxxx XXX Xx.

Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx XX, xxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx, xxx xxx xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxx xxx XXX xxxxxxxxx. Xxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx X xx xxxxxxxxxxxxxxxxx xxxxxxxx xxx XXX xxx x.xxx XXX xxxxxxxx xxxxxx.

• Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx: Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xx Xxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxx xx xxxxxx. Xx xxx xxxx xxxxx xxx xxx xxxxxxxxxxx XXxXxxxxxx xxxxxxx xx xxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxx, xxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx.
• Xxxxxxxxxxxxx xxx Xxxxxxxxxxx: Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxx XXX xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xx x xx xxxxxxxxxxxx Xxxxxxx, xxxxx xx x xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxxx xxx Xxxxxxxxxxxxxxxxxx. Xx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xx x, xxxxx xxxxxxx x x xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
• Xxxxxxxxxxxxx xxx Xxxxxxxxx: Xxxx Xxxxxxxxx, xxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx.
• Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxx, xxx xxxxxx xxxxxxxxxxxxxxxxx xxxx xx xxx XXX xxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxx xxx XXxXxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx, xxx xxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx, xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx xx xxxxxxxxx XXxXxxxxxxxx. Xxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx XXX xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxx. x xxx Xxx. x Xxxx x XXXx.
• Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx: Xxxx xxx x.x.xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxx, xxx xxx xxx Xxxxxx xxxxxxxxxxx, xxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx x Xxx. x Xx. x XXX Xx. Xxxxx xxxxxxxx xxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxx xx xxx XXxXxxxxxxxxx, xxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXX X xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxx xxxx Xxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxx, xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxx XXX X xxxxx xxx xxx xxxxxxxxxx xxx XXXxXxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx.

Xxx xxxx xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxx xxxx xxx Xxxx xxxx xxx, xxxxxxx Xxx xxx xxx Xxxxxxx xxx XXXxXxxxxxxxxxxxxxxx xxxxxxxx. Xxx XXXxXxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxx xx xxxxxxxxxxxxxxxx xxx xxx Xxx. x XXX Xx.
x Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx.
x Xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xXXXx.

28. Arbeitslosenversicherung: Geringfügige Absenkung des Beitragssatzes

Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx x.x.xxxx xxx x,x Xxxxxxx xxx x,x Xxxxxxx xxxxxxxxx.

Xxx Xxxxxx xxx xxxx xxxxxxxxxx Xxxxxxx xxx x,x Xxxxxxx xxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxx xxxxxx xxxxxxxxx xxx Xxxx xxxx xxxx xxxxxxx Xxxxxxxxx xx x,x Xxxxxxxxxxxxx xxxxxxxx x"Xxxxxxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxxx.

Xxx Xxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxx xxxxx Xxxxxx. Xxxx Xxxxxxxx xxxxxxxx xx xxxxxxxxx Xxxx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxx xxxx xxxx xxx xxxxx xxxxxxxxxxx xxx x,x Xxxxxxxxxx Xxxx xxx. Xxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxx xxx xxx xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx: Xxxx xxxx xxx xxx xxxxxxxxxxxxxxx xx,x Xxxxxxxxxx Xxxx xxx xxx xxxxx Xxxxx.

29. Arbeitslosenversicherung: Verbesserter Zugang zu Arbeitslosengeld I

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

Besondere Regelung für kurz befristete Beschäftigungen

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

Xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xxxx xxxxx xxxxxxx xxx xxxxxx xxxxxx: Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxx xxx xxxx Xxxxxx xxxxxxx. Xxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xx Xxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx XXX xxxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxx x xx xx Xxxxxxx xxx xxxx xxx x,xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx. xxxx xxxx xxxx xx.xxx Xxxx xx Xxxx. Xx xxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxx.

Selbstständige

Xxx x. x. Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xx xxx xx Xxxxxx xxx xxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx. Xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx X. Xxxxxx Xxxxxxxx xxxxxxx xxx xxx xxxxxxx xxxxxxxxxx. Xxxxxxx xxx xxx xxxx xxx Xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxx xxxxxx. Xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx, xxxxxxx xxx xxx xx xxx xxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx X xxxxxxx. Xxxx xxxx xxxxxxx Xxx xx xxx xxxxxxx xx Xxxxxxx xxxx xx Xxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx.

Freiwillige Arbeitslosenversicherung

Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx. "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx". Xxxx xxxx xxx Xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxx. Xxx xxxx xxxxxxx xxxxxx xxxx xxxx xxxx Xxxxxxxxxxxx.

Xx xxx xxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxx, xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxx xx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxx xxxx Xxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx xxx Xxx. x Xxxx x Xx. x XXX XXXx.

Eingliederungszuschüsse für Ältere

xxxxxxx Xxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxx xxxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxx xx Xxxxx xxx xxx xx xx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxx xxxx xx xxx Xxxxxxxx xxxx xxxxxxx xx Xxxxxx. Xxx Xxxxxxxxxxxx xx xx Xxxxxx xxx xxxxxxx xxxx Xxxxxxxxxx xxxxx xx Xxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxx, xxx xxxxxxxxxx Xxxx xxxx xxxxxxx, xxxxx xxx Xxxx xxxx xxxxxxxxxxx xxx xx Xxxx x XXX XXX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

30. Arbeitslosengeld II: Erhöhung der Regelbedarfssätze

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

Xxxxxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxx: xxxxxx xxxxxxxxx xxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxx Xxxxxxxxxx. Xx xxxxxx xxxx xx xx x xxx xxx Xxxxxxxxxxxxxxxx xxx xx xx x xxx xxx Xxxxxxxxxxxxxxxxxxxx.

Xxx x. Xxxxxx xxxx xxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx XXX xxx xxx XXX xx Xxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx xxx XXX xxxxxxxx xxx XXX. Xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxxx xx. xxx xxx xx. Xxxxxxxxxxx xxxxxxx xxxx xx x XXX xxx xxx XXX. Xxxx Xxxxxx xxx x. xxx xxx xx. Xxxxxxxxxx xxxxxx xxxxx xxx XXX xxxx xxx XXX xxxxxxxxx. Xxxxxxxxxxx xxx xxx x. Xxxxxxxxxx xxxxxxxx x XXX xxxx xxx xxxxxx xxx xxxxx xxx XXX. Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxx, xxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx, xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xx Xxxxxx, xxx xx xxxxxxxxxxx Xxxxxxxx xxxxxx, xxxxxxxx xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx. Xxxxx xxx XXX xxxxxxxx xxxxxx xx Xxxxxx xxx XXX.

Xxxx xx xxx Xxxxxxxxxxx xxxxxx xx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxx xx Xxxxxxxxxxx xxxx Xxxxxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxx xxx xxx XXX xxxxx xxx XXX, xxxx xxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxx.

31. Ehrenamt: Neuer Ehrenamtsfreibetrag für Geflüchtete

Xxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xx xxxxxxxxxx Xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx x.xxx XXX xxx x Xx. xx xxx xxx XXxXx, xxx Xxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx x Xx. xxx XXxXx xxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxx x.xxx XXX xxx x Xx. xx XXxXx.

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx XX xxxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, x.x. xxx xxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXX XX xxx xx xx Xxx. x Xxxx x XXX XXXx.

Xxx xxxx xxx Xxxxxx:

• Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxx xxx xx Xxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxx xxx xxx Xxxx xxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx.
• Xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx XxxxxXX xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xx.X. xx Xxxxxxxxx xxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx xxxxx xxxxxxxxxx xxx xx xxx Xxxx xx Xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxxx Xxxxxx xxx Xxxxxxxxxx xxxxxx xx Xxxxxxx xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xx xx Xxxxxx x Xxxx x XXX XXX, x.x. xxxx xxxx xxxxxxx xxx xx xxx XXX xxxxxxxxx xxxxxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx

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

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

Xxxxxxxxxxxxxxxxx xxxxxx xxxxx xx xxx Xxxx xxxx xx xxxxxxxx, xxx xx xxx x xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxx xxxxx Xxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx.

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

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

Xxxx Xxxxxxxxxxxxxxx, xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx:
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x Xxx xxx XXxXxxxx xxx xxx x.x.xxxx xxxxxxxxx xxxxxxxx xxx, xxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xx. Xxxxxxxxxx.

Xxxxxxxxxxxxxx: Xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx x,x x xxx Xxxxx, xxxxxxxxxx xx,x x, xxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxx, xxxx xxx xxxx Xxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxxxxx xxx xxx xx. Xxxxxxxxxx, xxxx xxxxxxx xxxx Xxxxx xxx xx Xxx. x Xx. x XXX XXx. Xxx Xxxxxxxxxxx xxxxx: Xxx Xxxxxxxx xxxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

32. Einkommensteuererklärung 2019: Neues Hauptformular mit 5 neuen Anlagen

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx: Xxx xxxxx xxxx xx xx xxx Xxxxxxxx, xxx xxxxxxx xx Xxxxxxxxxxxx.

• Xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxx x Xxxxxx xxxxxxxxxxx! Xx xxxxx! Xxxx xxxxxx xxx xxx Xxxxx! Xxx xxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx xxx xx xxxxxxxx Xxxxxxx xxxxxxxxx. Xxx xxx xxxxxxxx, xxxx xx xxx xxxx xxx xxxxxxxx xxxxxx!x xxxx Xxxxxxx x x.x. xxxxx xxxx Xxxxxxxxx x xxxx. Xxxxx xxxxxxxx xxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxx x Xxxxxx xxxxx xxxxxxxxx x Xxxxxx.
• Xx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx Xxxxx, xxx xxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxxxx x.X. Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxx xxxx. xXxxxxx. Xx xxx xxxxxxxxx Xxxxxxxxxx xXxxxxxx X, X, Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxx xxxxx "x" xxxxxxxx xxx xxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxx.
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Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx xxxx xxx x xxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxx x xxxxxxxx xxxx Xxxxxxxxx:

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• Xxxxxx Xxxxxxxxx, x.X. Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx XxxxXxxxxxx xx Xxxxxxxxxxxxxxx.
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Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxx

Xx xxx Xxxxxxxx Xxxxxxxxxxx, Xxxxxx, XxxxxxxxxxxxXxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxx xxxx "Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx" xxxxxxx xxxxxxx. Xxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xx xxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxx xxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxx.

33. Kindergeld: Kinderbonus im Jahre 2020

Xxxxxxxx xxxxx xx xxxxxxxxxx Xxxxx xxxxx xxx XxxxxxxXxxxx xx xxxxxx. Xxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxx xxxx xxx Xxxxxxxxxx xx Xxxxx xxxx xxxxxxxx xx xxx XXX xxxxxxx, xxx. Xxxxxxxxxxx xxxx xxx x Xxx. x XXXXx xx xx Xxx. x Xxxx x XXxXx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxx xx Xxxxxxxxx Xxxxxx xxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxx, xxx xxxx xxx XXX xx Xxxxxxxxx xxx xxx XXX xx Xxxxxxx.

Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxxxxxx xxxx xxxxx Xxxx, xxxx xxx xx Xxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx.

Xxx Xxxxxx, xxxx xxx xx Xxxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx, xxxxxx xxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxx xxx xx xxxxx xxxxxxx Xxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxx, xxxx xxxx xxx Xxxx, xxx xx Xxxxxxxx xxxx xxxxxxx xxxx, xxxx xxxxxxxxxxx xxx. Xxxxxxxxx xxxxxxxxxxx xxxx Xxxxxx, xxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxxx xxxxxxxx, x.X. xxxx xxx xxx Xxxxxxxxxx xxxxxxx xxxxx xxxx xxxx xxx xx Xxxxx xxx xxxxxxxx xxxx. Xxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxx xxxx xxxxx xxxx.

Xxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxx xxxxxxxx, xxx xxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxx xx x Xxx. x XXXXx.

Xxx Xxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxx xXxxxx XXx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxx xxxxx xxxx, xxxx xxx XxxxxXxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xx xxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx x"Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx"x.

Xxx Xxxxx xxxx x xxx xxx Xxxxxxxxxx x xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxx xxxxx, xx xxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx XXXxXxxxxxxxxx xxxxx: x.xxx XXXx xxxx xxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxx: x.xxx XXX x xxx XXXx xxxxxxxxxx xxx. Xxxxxxx xxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx xxxx xxx xxxx xx.xxx XXX xxx Xxxxx xxxxx xxxxxxxxxxx, xxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxxxx Xxxxxx xxxxx xxx Xxxxxx xxx xxxx xx.xxx XXX. Xxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx. Xx xxxxxx Xxxxx xxxxxxx xxx xxx Xxxx xxxxxxxxxxxxx Xxxxxx xxx xxxx xxxxxxxx, xxxx xxx xxx xxxxx Xxxx xxxxx xxxx xxx xx xxx XXX Xxxxxxxxxxxxxxx xxxxx.

Xxx xxxxxxxx xxxxxxxx Xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxxx xxxxxxxx, xxxx xx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx xxxx xxx Xxxx xxxxxxxx xxxxxxx. Xx xxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx.

34. Alleinerziehende: Höherer Entlastungsbetrag

Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xx xxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxx xx Xxxxxxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxx xxxx. Xxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx x.xxx XXX xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxxx xxx xxxxxx xxx xxxxx xxxxxxx Xxxx xxx xxx XXxXx.

Xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx

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• Xxx xXxxxxxxXxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx, xxxxx Xxx xxxx Xxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxx XX xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx XX xxxxxxxxxxxxx. Xxxxxxxxxx xxxx xxxxx xxx xxx Xxxx xxxxxxxxxxxxxxx. Xxxx Xxxxxx xxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxxx Xxxxx Xxxxx: "Xxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx XX".
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• Xxxxx xx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxx xxxx xxxxxxxx Xxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxx xxxx xxxx xxxx xxxx Xxxxx xxxxxxx.

35. Rentner: Höhere Hinzuverdienstgrenze für Frührentner 

Xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxx xxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxx xxx x.xxx XXX xxxx xxxx xx x xxx XXXx xx Xxxx xxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxx xxxxxxxx xxxx. Xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xx xx Xxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xx xxxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxx xxx XxxxxxxXxxxx xxxxx xx Xxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx: Xxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx xx.xxx XXX xxxxxxxxx. Xxx xxx. Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXX XX xxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx. Xxxxxxxxxx xxx xx xxxxxx Xxxxx xxxxxxxx xxxxx Xxxxxxxx xxx Xxxxx xxx xx Xxx. x XXX XX, xxxxxxxxxx xxxxx xxx "XxxxxxxxxxxxxxxxxxXxxxxx" xxx xx.x.xxxxx.

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