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1. Arbeitszimmer: Bereitschaftsdienst am Wochenende rechtfertigt Arbeitszimmer

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2. Dienstliche Fahrten: Neue Werte für geschätzte Treibstoffkosten im Jahre 2016

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3. Doppelter Haushalt: Wie weit die Zweitwohnung vom Arbeitsort entfernt sein darf

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4. Firmenwagen: Keine Besteuerung für volle Monate der Fahruntüchtigkeit

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5. Firmenwagen: Reduzierter steuerpflichtiger Nutzungswert für Elektrofahrzeuge

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1. Krankheitskosten: Medizinische Seminare bei traumatisierten Kindern absetzbar

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2. Behinderte Menschen: 'Epilepsiehund' als behinderungsbedingte Kosten

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3. Behinderte Menschen: Kosten für Motorreparatur steuerlich nicht absetzbar

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4. Außergewöhnliche Belastungen: Neue Berechnung für die zumutbare Belastung

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5. Spenden: Auch Zahlungen aufgrund einer Schenkung unter Auflage absetzbar?

Xxxxxxx xxxx xxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxx, x.x. xxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxxxx, x.x. xxxx Xxxxxxxxxxxxx, xxxxxxxxx xxxxxx. Xxxxxxxx xxxx xxxxxx Xxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx, x. X. Xxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxx xxxxx Xxxxxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xxx xxxx xxxx xxxxxxxx Xxxxxxxxx xx xxxxxxxxxxx Xxxx Xxxxxx xxxxxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxx, xxxxx xxxxxxxxxxx xxxx xxxxx xxxxxx Xxxxxx xx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxx. Xxxxxxxx xxxxx Xxxxxxxxx xxxx "xxxxxxxxxx"x

Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxx xxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxx. Xxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx, xxx xxxxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxx xXX Xxxxxxxxxxx xxx x.x.xxxx, xx X xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxxxx Xxxx xxxxxxx, xx xxx xxx Xxxxxxxx xxxxx Xxxxxxxxxx xxx xxx.xxx XXX xx xxxxx Xxxxxx xxxxxxxxx xxxxx xxx xxx Xxxxxxx, xxxxx Xxxxxxxxxx xxx xxx.xxx XXX xx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxXxxxxx xxxxx xxx "Xxxxxx" xxxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

• Xxxxxx Xxxxxxxxxx x xx xxx Xxxxxxxxxxxxx x xxx xxx xxx Xxxxxxx xxxxx xxx "Xxxxxx" xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxxxx xxxxxxxxxx xxxxxxx xxx, xxxxxxx xxx Xxxxxx xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxx.
• Xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxxxxxx: Xxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxx xxxxxxx xxx Xxxxxxxxx. Xxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx. Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx.
• Xxxxxxxxxxxx xxxxx xx xxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx, xxx xxxx xxxx Xxxxxx xxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xxxx.xxx XXXx xxx xxxx xxxxxxxxxxx xx xxx Xxxxxxxx xxxxxxxxxxxxx, xxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxx.xxx XXXx. Xxxxxxxx xxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxx xx xxx Xxxxxxxxxxx xxxx.xxx XXXx xxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxx.xxx XXX xxxxx xxxxx xxx xxx xxx Xxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxxx Xxxxxxx. Xxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxx xxx xxxxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx. Xxxx xxx xxxxxxx xxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxx, xxx xxx Xxxxxxxx xxxxxxxxxx xxx xxx xxx xxx xxxxxxx xxx xX xx.x XXxXx. Xxxxxxxx xxx xxxxx Xxxxxxxxx xxxx xxxxx xxxx xxxxxxxx xxxx xxx xxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxx xxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx, xxx xxxxxxxxxxx. Xxx xx xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx: Xxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

6. Rehabilitierung: Entschädigung für verurteilte homosexuelle Männer

Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxx xxx xxxx xxx xx xxx xxxxxxxxxx XXX xxx xxxx xxxxxxxx xxxxxxxxxxx xx xxx XxXXx. Xx xxx xxxxx xxxxxxxxxx, xxxx xx xxx XXX xxxxxxxx xxxx xxx xxxx xxxxxxxxxxxxxxxx xx.xxx Xxxxxxx xxxx xxx xxxx xxx, xxxx XxXX xxxxxxxxxx xxxxxx xxxx. Xx xxx XXX xxxxxxxx xx xxxx xx.xxx Xxxxxxxxxxxxxx xxxxxxx xxxx. Xxx x.x.xxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx x.xxx Xxxxxxxxxxxxxx xxxx xx xxx XxXX xxxxxxx.

XXXXXXX xxxxxx Xxxxxxx, xxx xxxx xxx x.x.xxxx xx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxx Xxxxxx xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxx xxxx Xxxxxxxxxxxxxx xxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx x"Xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xxx x. Xxx xxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx"x.

• Xxxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx x.xxx XXX xx xxxxxxxxxxx Xxxxxxxxxxxx xxxx x.xxx XXX xx xxxxxxxxxxxx Xxxxxxxx. Xxxxxxxxx xxxx xxx xxxxxxx x.xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxx xx Xxx. XXX xxxx. x,x Xxx. XXX xxxx Xxxxxxxxxx xxxxxx xxxxxx.
• Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xx Xxxxx xxx xxxxxxxxx xxx.xxx XXX xx xxx Xxxxxxxxxxxxxx Xxxxxx Xxxxxxxxxx xxxxxxx, xx xxxxx Xxxxxx xxxxxxxxxxx xx xxxxxxxx xxx xxx xxxx xxxxxxxxxx Xxxxxxxxx xx xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx xx xxx XxXX.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxx xxx x Xx. xx XXxXx. Xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx XX, Xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxx. Xxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxxx xxxxxxxxxxxx xxx xxxxx xxxxxxxxx.

1. Behinderte Kinder: Angeborener Gendefekt gilt als Behinderung ab Geburt

Xxxx xxxxxxxxxx Xxxxxx xxxxxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx xxxxx xxx Xxxxxxxxxxx "xxxxxxxxxxxx xxxx, xxxx xxxxxx xx xxxxxxxxxxx". Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxx xxxx xxx xx Xxx. x Xx. x XXxXx.

Xx xxxx Xxxxxx, xx xxxxx Xxxxxx xxx xxxxx Xxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxxx xxxx xxxxx Xxxxx xxxxxxx xxxxxxxxxxxxx xxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxx xxxxxxxxxxxx. Xxxxx xxxxx Xxxxxxxxxxxx xxxx xxxx xxx xx. Xxxxxxxxxx xxxxxxx, xxx xxx Xxxxx, xx xx xxxxxx Xxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxx, xxx Xxxxx xxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxx, xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxx xxx xx. Xxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx "xxxxxxxx xxxxx xx xxx xxx xxxxxxxxxx Xxxxxx xx xxx xxxxx xxx xxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxx xxxxxxxxx" xXX Xxxxx xxx xx.x.xxxx, x X xxxxxx, Xxxxxxxx XX X xxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xx xxxxx Xxxxx, xxxx xxx Xxxx xxx xxx xx. Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxx, xxx xx xxx xxxxx xxxx xxxxx xxxxxxxxxx xx xxxxxx Xxxxxxxx xx Xxxxx xxxxxxxxxxxxxxx xxxxx.

XXXXXXX: Xxxx xxxx xxx Xxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxx xxxx xxxx, xx xxxxxx xxxx xxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxx xxxx xxxx. Xxxx xxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx. Xx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxx xxxx xxxx xx xxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxx xxx xxxx xx xxx Xxxx xxx XxxxxXxxxxxx, xxx xx xxxxxx Xxxxxx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxx xxxx, xxxx xxxx xxx xx Xxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx Xxxxxx: Xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx.

2. Behinderte Kinder: Kindergeld trotz hoher Conterganrente

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

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxx xxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxx xxxx Xxxxxx xxxx xxxxxxxx xxxxxxx xxxxx xx.xxx XXXx. Xxxx xxxxxxx xx xx XxxxXxxxX xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxx Xxxxxxxx xxxxxx Xxxxxxxx. Xxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxx xxxxxxxx xxx xXX XxxxxxXxxxxxxxxxxx xxx x.xx.xxxx, xx X xxxxxxx, xxx.x.

Xxx Xxxx: Xxx xxxxxxxxxx Xxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxx xxx xxxxxxxxxx. Xxx Xxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xx,xx Xxxx xx Xxxxx xxx xxxxxxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxxxx. Xxxx xxx Xxxx xx Xxxxxx xxxx xx xxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxx xxxx, xxxxxxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxx xxx xx. x.xxx Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxx xx xx, Xxxxxxxxxx xxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxx xxxxxxxx xxxxxx xx Xxxxxx xxxx xxx xxxxxxxxx x.xxx Xxxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxx xxx, xxxx xxxxxx xx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xxx,xx Xxxx xxxx Xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xx,xx Xxxxx.

XXXXXXX: Xxx xxx "Xxxxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxx xx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx: Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxx, xxx xxxxxx xxxxxxx x.xxx XXX xxx xxxxxxx x.xxx XXX. Xxxxx xxxxxx xxxxxxx xx Xxx. XXX xxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxx. Xx xxxx xxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxx xxxxxx xxxxxxxx xxx XXX xxx x.xxx XXX. Xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx x.xxx XXX.

XXXXXXXXX: Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxx Xxx. x XXX xxx xxx xxxx xxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx.

3. Besuchsfahrten: Besuche beim Kind im Ausland steuerlich nicht absetzbar

Xxxxxx xxxxx xxxx xxxx Xxxxxx xxx xxx xx. Xxxxxxxxxx xxx xxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxx xxx xx. Xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxx xXXXxXxxxxxxxxxx. Xxxxx xxxxxx xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxxxxxxxxxx, xxxx Xxxxxx xxx Xxxxxx, xxx xxxxx xxxxx Xxxxxxxxxxxxx xx xxxxx xx Xxxxxxx xxxxxxxx Xxxx xxxxxxxxxx xxxx, xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx xXX XxxxxxxxxxXxxxx xxx x.x.xxxx, x X xxxxxxxx.

Xxx Xxxx: Xxx Xxxxxxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx. Xxx xxxxxx Xxxxx xxxx xx xxx xxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxx. Xxx xxxx xxx Xxxxx xxxx xxxxx xxx Xxxxxxx xx Xxxxxxxxxx. Xxxxxx xxxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxx. Xxxxx xxx Xxxxxx, xxx xxxx xxx xx Xxxxx xxxx Xxxxxxx, xxxxxxxx xx Xxxxxxxxxx xXxxxxxxxxxx, xx xxxxx xxxxxx xxx Xxxxxx xxxxxxxx xx xxxxxxx. Xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xx Xxxxx xxx xxx Xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxx xxxxxxxx Xxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxx xxxxx xxxxxxxxx, x.X. xxxx xxx Xxxx xx xxxxx Xxxxxxxx xxxx Xxxx xxxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxx xxxxxxxx xxxxx. Xx xxxxx xxxx Xxxxxx, xxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxx xxx XxxxxxxXxxxxXxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxx xxxx Xxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxx xxxxxxxxx xxxxxxx xxx. xxx xxxxxxxx xxxxxx xxx xxxxxxxxxx xxxx xxxxxxxxx xxx xx Xxxxxxx xxxxxxxx Xxxx xxxxxxxx xxxxxxx.

XXXXXXX: Xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx Xxxxxx xxx Xxxxxx xxx XxxxxxxXxxxxXxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx, xxx xxxx xxxxxxx Xxxxxxxxxx xxxxx, xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xx XXxX xxxxxxxxx. Xxxxxx Xxxxxxxxxxxx xxxxx x xx xxx XXX x xxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxx xxx Xxxxxxx, xxxx xxx Xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

Xxxxxxx Xxxxx: Xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx

4. Internat: Unterbringungskosten als Kinderbetreuungskosten absetzbar

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxxxx xxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx, xxx xxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxx xxx XXXxXxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx, xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxxx xxxxx xx xxx Xxxx xxxxxxxx xxxxxxx.

Xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx. Xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx, xxx xx xxxxxx Xxxxxx x xxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xxxx.

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• Xxx Xxxx: Xxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxx xx xxx xxx Xxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxxxx xxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx, xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxx xx xxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx x.xxx XXX, xxxxx x.xxx XXX xxx xxx Xxxxxxxxxx xxx x.xxx XXX xxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx x xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx x xxxxxxxxxx, xxxx "xxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxx xx Xxxxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx."
• Xxx Xxxxxxxxxxxxx: Xxxx xxx Xxxxxxxxx xxxxx, xxxx xxx xxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxx xx Xxxxxxxxxxx xxxxxx xxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx Xxxxx xxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.
• Xxxxxxxx xxx xxx xxx Xxxxxx xxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx XXXxXxxxxxxxxxxxxx xxxx xx xxxxxx. Xxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xx Xxxxx xxxxx Xxxxxxxx xxx Xxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx. Xxxxxx xxxxxxxxx xx xxxx xxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx, xxxx xxx Xxxxx xxxx xxx xxxxxxxx, xxxxxxxxx xxx xxxxxxxxxxxx Xxxx xxx Xxxxxx, xxxxxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx: Xxxxxxxxx xxxxxx Xxxx, xx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxxxx Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxx xx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xx xxx xxxxx xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxx xx xxxxx "Xxxxxxxxxx" xxxxxxxxxxx xxxx xxxx, xxx Xxxxxxxxxxxxx xx xxxxx "Xxxxxxxx" xxxxxx xxxxx.

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1. Richter im Ehrenamt: Entschädigungen sind teilweise steuerfrei

Xxxxxxxxxxxxx Xxxxxxx xXxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxx xxx x XXXXx, Xxxxxxxxxxxxxx xxxx Xxxxxxx xxx x XXXXx, Xxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxx x XXXXx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xx XXXXx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xx XXXXx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xx XXXXx. Xxxxxx xxx xxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxx.

• Xx xxxx xxx Xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxx xx xxx XXX xxxxxxxxx xxxxxxxxxx xxxxxxx xxx x Xx. xx XXxXx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxx xx xxx Xxxxx xxxxxxxxx, xx Xxxxxxxxx xx xxxxxxxx. Xxx XX Xxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx XXXX xxxxx xxxxxxxxx xxxxx xXX Xxxxxx xxx x.xx.xxxx, XX xxxxxxx.
• Xxxxxxxxx xxxxx xxx XX XxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxx xx Xxxxxxxx xXxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx "xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx" xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx: Xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xx XXXXx xx Xxxxx xxx xxxxxxx x XXX xx Xxxxxx xxx xxxxxxxxxx. Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xx XXXXx xxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" x xxx xxxxx xxx "Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx" x xxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx xx xx Xx. xx XXxXx. Xxx Xxxxxxxxxx xxx xxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xx x Xx. xx xxx xxx XXxXx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx x xxx x XXXXx xxxxxxx xxx xxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxx Xxxx: Xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx XXXX Xxxxxxxxxxxxxxxxx xxxx XXXx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx XXXx xxxxx Xxxxxxxxxxxxxxxx xx.xxx XXXx, xxxxx xxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxx, xxx xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx, xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx.

1. Abgeltungsteuer: Erschwerte Bedingung für Veranlagungsoption bei Beteiligungen

Xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxx, xxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxx xxx XxxXxXxxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxx xxxxxxx Xxxxxx xxxxxxxxxxxxxxx, xxxxxx xxxxxx xxxx Xxxxxxxxxxxx xx xxxxxx xxxx. Xxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x, xxx xxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xXxxX, xxxx XX xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xx xxx xxxxx Xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxxx. Xxxx xxx xxxxxxxx, xxxx Xxx xx xxxxxxxxxx xx x xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx xx xxxxxxxxxx x x xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx "xxxxxxxxx xxxx xxxxx xxxxxx" xxxx xxx xxx Xxx. x Xx. x XXxXx.

• Xxx Xxxxxxx xxx "xxxxxxxxxxx Xxxxxxxxxx" xxxxxxx xxxxxx xxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxx x xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xx xxx XxxX xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxx.
• Xxx XXX xxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx xx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx xxx xxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xx xxx xxxxx XxxXxXxxxxxxxxxx xxx xxxx xxx x x xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx.

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2. Arbeitnehmer-Sparzulage: Ab 2017 elektronische Bescheinigung statt Anlage VL

Xx xxx XxxxxxxxxxxxxXxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx, x. X. Xxxxxxxxxxxx, xxx Xxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx x xxx "Xxxxxx XX". Xxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx "Xxxxxx XX" xx Xxxxxxxxxx xxx xxxx Xxxxx: Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx.

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3. Spin-off: Aktienübertragung bei Hewlett-Packard steuerpflichtig

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1. Mittelbare Grundstücksschenkung: Abschreibung beim Beschenkten zulässig

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2. Immobilienverkauf an die Kinder: Zinsanteil in Kaufpreisraten steuerpflichtig?

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1. Rentner mit Minijob: Neue Regeln zur Rentenversicherung ab 2017

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2. Sterbegeld: Zahlung aus berufsständischem Versorgungswerk nicht steuerfrei

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 3. Conterganrenten: Pauschalierung der Leistungen für spezifische Bedarfe

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1. Umsatzsteuer: Kleinunternehmerregelung im Erstjahr der Selbstständigkeit

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1. Living Apart Together: Trotz räumlicher Trennung Zusammenveranlagung möglich?

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