SteuerSparbrief - Archiv

Der Online-SteuerSparbrief erscheint monatlich im Umfang von rund 16 Seiten und ist Teil des Abonnements von Steuerrat24. Die aktuelle Ausgabe steht jeweils ab Monatsbeginn zum Abruf in der Rubrik "SteuerSparbrief" bereit.

Falls Sie eine frühere Ausgabe versäumt haben, können Sie hier die letzten Ausgaben des SteuerSparbriefs aufrufen.

Diese Ausgabe bietet unter anderem folgende interessante Themen:

Bewirtung: Kosten für die Habilitationsfeier als Werbungskosten absetzbar
Haushaltsnahe Dienste: Kosten für Hausnotrufsystem steuerbegünstigt
Heimunterbringung: Erhöhung der anzurechnenden Haushaltsersparnis
Private Veräußerungsgeschäfte: Leerverkäufe wieder steuerpflichtig
Einbauküche: Neue Vorgaben zur steuerlichen Behandlung der Kosten
Grundstücksnutzung: Entschädigung für Hochspannungsleitung steuerpflichtig
Erziehungsrente: Weitgehend unbekannt und im Bedarfsfall doch so wertvoll
Ärzte: Nachzahlung der Kassenärztlichen Vereinigung kann steuerbegünstigt sein
Familienheim: Übertragung an die Kinder nach dem Erbfall steuerschädlich?

Hier geht es zum gesamten Inhaltsverzeichnis und zu Ihrem SteuerSparbrief:

Dieser Inhalt ist exklusiv für Abokunden zugänglich.

Jetzt Mitglied werden und Steuern sparen!

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I. Beruflicher Bereich

1. Auslandsreisen: Neue Verpflegungs- und Übernachtungspauschbeträge 2017

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2. Doppelte Haushaltsführung: Eigener Hausstand im Elternhaus bei Ledigen

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3. Berufsausbildung: Fiskus akzeptiert 'mehraktige' Ausbildung - alles komplizierter

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4. Bewirtung: Kosten für die Habilitationsfeier als Werbungskosten absetzbar

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5. Minijob: Absenkung der Umlagen U1 und U3 zur Arbeitgeberversicherung

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6. Verspätete Lohnzahlung: Anspruch auf neue Schadenspauschale von 40 Euro

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II. Privater Bereich

1. Altersvorsorge: Erhöhung des Sonderausgaben-Abzugsbetrages

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2. Altersvorsorge: Rentenbeiträge definitiv nicht als Werbungskosten absetzbar

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3. Haushaltsnahe Dienste: Kosten für Hausnotrufsystem steuerbegünstigt

Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xx xx.xxx XXX xxx xx x, xxxxxxxxxx x.xxx XXX xx Xxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXxXx. Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxx xx Xxxxxxxx xxxxxx, xxx xx xxxxx Xxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxx xxxxx.

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4. Heimunterbringung: Erhöhung der anzurechnenden Haushaltsersparnis

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5. Flüchtlingshilfe: Verlängerung der Steuererleichterungen bis Ende 2018

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III. Kinder

1. Berufsausbildung: Wann genau die Berufsausbildung und das Kindergeld endet

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2. Berufsausbildung: Studium auch mit nur 5 Wochenstunden als Erstausbildung

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3. Freiwilliger Wehrdienst: Jetzt gibt's erhöhten Wehrsold für Mehrarbeit

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IV. Kapitalerträge

1. Fonds mit Schrottimmobilien: Rückzahlung nur teilweise steuerpflichtig

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2. Private Veräußerungsgeschäfte: Leerverkäufe wieder steuerpflichtig

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Xxxxxxxx:
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Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

3. Lebensversicherung: Erstmals in 2017 Hälftebesteuerung für Neuverträge

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

4. Lebensversicherung: Auf klare Formulierung der Bezugsberechtigung achten!

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V. Eigenheim und Vermietung

1. Einbauküche: Neue Vorgaben zur steuerlichen Behandlung der Kosten

Xxxx Xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx, xxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxx xxx Xxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx.

2. Grundstücksnutzung: Entschädigung für Hochspannungsleitung steuerpflichtig

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

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VI. Renten und Pensionen

1. Waisenrente: Pflichtversichert und beitragfrei in der gesetzlichen KV ab 2017

Xxxxxx xxxx Xxxxxxxx xxxxx Xxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xXXxXx, xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxx XXxX xxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx.

2. Erziehungsrente: Weitgehend unbekannt und im Bedarfsfall doch so wertvoll

Xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxx xxxxx, xxxx xxx xxxx xxx Xxxx xxx XxxXxxxxx Xxxxxxxx xxx xxxx xxxxxxxxx Xxxxx xxxxx: Xxx Xxxxxxxxxxxxxxx xxx xx XXX XXx. Xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxx, xxxxxxx xxxxxxxxx xxx xxxx xx Xxxxxxxxxxx xx xxxxxxxxx. Xxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxx, xxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx, xxxxxxx xxx Xxxxxx xxxx xx Xxxx xxxxx. Xxxxx xxx xxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx.

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VII. Selbstständige

1. Ärzte: Nachzahlung der Kassenärztlichen Vereinigung kann steuerbegünstigt sein

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2. Betriebs-Pkw: Kostendeckelung bei der Pauschalmethode rechtswidrig?

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XXXXXXXXX: Xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxx. Xxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxxx xXxxxxxxxxxxx: X X xxxxxx. Xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxx xxxx xxxxxxxxxxxxx xxx XXX xxxxxxxxxx xxxxx. Xxx xxxxxxxx, xxxx xxx XXX xxxx xx xxxxxx Xxxxx xxxxxxxx xxxxxxx xxx xxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxx. Xxxxx xxxxxxxxx xx xxxx, xx xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxxxx xx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx XxxxxxxxxXxx: Xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx, Xxxxxxxxxxxxx, Xxxxxxx.

VIII.Steuergrundlagen

1. Steueränderungen: Zahlreiche Neuregelungen für 2016 zu beachten

Xxx xx xxxxx Xxxx xxxx xx xxxx xxxx xxx Xxxx xxxx xxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxx xxxxxxxxx xxxxxxxxxxx xxxxx xxx xxxx Xxx xx xxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxxx.

Xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx.

2. Steuerentlastung: Erhöhung des Grundfreibetrages und noch zwei Verbesserungen

Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx, xxxxx xxx Xxxxxxx xxxxxxxx xxxx xXxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxx xx Xxxx xxxx Xxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xxx x.xxx XXX xxxxxxxxx.

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Xxxxx xxx xxxxxx Xxxxxxxxxxx: Xx Xxxxx xxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, x.x. "xxxx xxxxxx" xxxxxxxxxx xxxxxx. Xxxx xxxx xxx xxxx Xxxxxxxxx xx x,xx x xxxxxxx, xxx xxxx xxxx xxxx xx xxxxxxxx x,xx x. Xxxxx xxxxx Xxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxx Xxxxxxxxx, xx xxxxxx xxxxx xxxx Xxxxx xxx Xxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxx.

IX. Schenkung und Erbschaft

1. Familienheim: Keine Selbstnutzung bei unentgeltlicher Überlassung an die Mutter

Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xXxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxx xx Xxxxxx, Xxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxxx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx x xxx xxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxx xxxx xxxxxx xx Xxxxxxxxxxx xxxxxx xxx xx Xxx. x Xx. xx xxx xx XxxXxXx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx.

2. Familienheim: Übertragung an die Kinder nach dem Erbfall steuerschädlich?

Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xXxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxx xx Xxxxxx, Xxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxxx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx x xxx xxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxx xxxx xxxxxx xx Xxxxxxxxxxx xxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxx xxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xx Xxx. x Xx. xx xxx xx XxxXxXx.

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Xxx Xxxx: Xxx Xxxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxx xx Xxxxxxxxxxxx, xxx xxxxxxx xxxxxx xxx xxx Xxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxx. Xxx Xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxx xxx xxxx Xxxxxxx xxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxx, xxxxxxxx xxxxxx xxx xxx Xxxx xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxx xxxxxxxxx xxxx xxx Xxxxxx Xxxxxxxxxxxxxxx xxxx.

Xxxx Xxxxxxxxxx xxx XX Xxxxxxxx xxxxxx xx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxx xxx Xxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxx xxxxxx xxxxxxx. Xxxx xxx xx xxx Xxxxxxxxxx xxx xx xx Xxx. x Xx. xx Xxxx x XxxXxX xxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx. Xxxxxx xxxxxx xxx Xxxxxxxxx xxxx Xxxx xxx Xxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xx Xxxxxxxxxxx xxxxxx xxxxx, xxxxxxx xxxx xxxx, xxxx xx xxx Xxxxxxxx xxxxx xxx Xxxxxx x xxxx xxxxxx Xxxxxx x xxxxxxxxxxx, xxxxxxxxxxx xxxxx, xx xx xxx Xxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx.

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