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1. Arbeitszimmer: Doppelter Höchstbetrag bei Nutzung durch zwei Personen

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2. Fortbildung: Kurse zur Persönlichkeitsbildung als Werbungskosten absetzbar?

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3. Beruflicher Umzug: Erhöhung der Umzugskostenpauschale ab Februar 2017

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4. Prozesskosten: Prozess und Schadensersatz wegen strafbarer Handlungen

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5. Firmenwagen: Selbst gezahlte Kfz-Kosten bei Pauschalmethode abziehbar

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6. Firmenwagen: Wenn die Nutzungsvergütung höher ist als der Nutzungswert

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7. Gesundheitsförderung: Auch Maßnahmen zur Raucherentwöhnung begünstigt

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1. Prozesskosten: Studienplatzklage keine außergewöhnliche Belastung

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2. Spenden und Beiträge: Statt Belegvorlagepflicht nur noch Belegvorhaltepflicht

Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxx xxxx xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx. xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xx xxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx, x.X. xxx Xxxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

3. Spenden: Freiwillige Spenden anstelle von Eintrittsgeldern erlaubt?

Xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxx xxxx xxx Xxxxxxxx xx "xxxxxxxxxxx Xxxxxxx". Xxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxx. Xxxx xxx xxxx xxxxxxxxx

Xxx Xxxx: Xxxx Xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxx xx xxx Xxxxxx xxxxxxxxxx Xxxxx xxxxxxxx xxxxxx. Xxx xxx Xxxxx xxxxxx xxx xxxxx xxxxx Xxxxx xxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxx "Xxxxxx" xx Xxxxx xxx xx XXX.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxx xXX Xxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxxxxxxxxxxxxx xx Xxxxxxx xxxxxxx xxxxxx, xxxx xx Xxxxxxxxxxx xxxxxxxx xxxx Xxxxx xxx Xxxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx:

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

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

4. Haushaltsnahe Dienste: Steuerbonus jetzt auch für Betreuung von Haustieren

Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxx xx x, xxxxxxxxxx x.xxx XXX xx Xxxx xxx xxx Xxx. x XXxXx. Xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxx.

• Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx XXXxXxxxxx xxx xxxx xxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xxxxxx xx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx.

1. Knock-out-Zertifikate: Verlust des Kapitals steuermindernd absetzbar

Xxx xxxx XxxxxxxxxxXxxxxxxxxxxx Xxxxxxxxxx xxxx XxxxxxXxxxxxxx, xxx xxxxx Xxxxxxx xxxxxx xxx xxxxxxxxx xxx xxxx xxx xxxxxxxx Xxxxx xxx Xxxxxx, Xxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxx xxxxxxx xxxxxx xxx XxxxxxxxxxXxxxxxxx x xxx. XxxxxxXxxxxXxxxxxxx x xx Xxxx xxxxxxxx: Xxxx xxxxx Xxxxxxxx xxxxxxxx, xxxxxxxxx xxx Xxxxxxx xxxxxxx x xx xxxx xxxx xx xxxxxxxx Xxxxx xxx Xxxxxx "xxxxxxxxxxx". Xxx. "XxxxxXxxxXxxxxxXxxxXxxxxxxxxxx" xxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx. xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxx xxx XxxxxxXxxxxXxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxx, xxxx xx xxxxx XxxxxxXxxxXxxx xxx Xxxxxx xxxxxxxxx, xxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxx. Xxxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxx xx xxxxxxxxxxxxx Xxxx xxxx x,xxx Xxxx xx Xxxxxxxxxx xxxxxxxx.

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XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx XxxxxxXxxxXxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxx xxxx Xxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx "xxxxxxxxx Xxxxxxxxxx" xxxxxxxx xx xx Xxx. x Xxxx x Xx. x XXxX xxxxx xxx xxxx xxx Xxxxx xx xxxx xxx xxxxxxxx Xxxxxxxxx xx Xxxxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxxx xx xx Xxx. x Xxxx x Xx. xx x.X.x. xx xx Xxx. x Xxxx x XXxX xxxxx. Xx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx XxxxxxXxxxxXxxxxxxx xxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx x xxxxxx xxx xx xxx xxx XXX xxxxxxxxxxxxx XxxxxxXxxxXxxx x xxxxx xx xxx xxxxxxxxxxxxxx "Xxxxxxxxxx" xxx Xxxxxxxxxx xXX Xxxxx xxx xx.xx.xxxx, x X xxxxxxx, Xxxxxxxx XXXX X xxxxx.

Xxx Xxxxxx xxx XX Xxxxx xxxxx xxxxxxxxx xx Xxxxxxxxxxx xx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx: Xxx XXX xxxxx xxx xxxxx Xxxxxxxxxx xxx xxxx xxxxxxxxxxx, xxxx xx Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxXxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

• Xxxx xxx XXX xxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxx xxxx, xxxxx xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxx, xxxx xxxx xxxxx Xxxxx xx xxxx xxxx xxx Xxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxx. Xxxxxx xxxx xxx xxxxxxxxxx, xxxx xxx XXX xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx x xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx x xxxxxxxxxxxxxxxx xxxx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

2. Optionsgeschäfte: Vom Stillhalter gezahlter Barausgleich steuerlich absetzbar

Xxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx, xx Xxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxx. Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xx. Xxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx x Xxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxx. Xxxx xxx xx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxx.

• Xxx Xxxxxxx xxx xxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX, xxxx xx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx.
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Xxxxxxx xxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxx, xxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxx xx Xxxx, x.X. Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx, xxx Xxxxxxx xxxx Xxxxxx, xxxxxxxx xxxxx xxx Xxxxxxxxxxxx.

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

3. Optionsgeschäfte: Tipp zur Veräußerung kurz vor Verfall jetzt ohne Bedeutung

Xxxxx xxx Xxxx xxxxxXxxxxxxxxx xxxxx xxxxx, x. X. xxx Xxxxxx,xxxxxxxx Xxx x xxx Xxxxxxxxxxxxx x xxx Xxxxx, xxx Xxxxxxxxxx xXxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxx Xxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxx xx xxxxxx. Xxxxxx xxxxxx Xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxx xxxxx Xxx xxxxx xxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxx xxxxxxx xxxx. Xxxx Xxxx Xxxxxxxx xxx, xxxxx Xxx xxx Xxxxxx xxx. Xxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxxxx Xxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxx xx Xxxx, xxxx xxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxx. Xxxxxx Xxx xxxx xxx Xxxxxxxxxx xx Xxxx xxx Xxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxx xxxxx Xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx.

• xXxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxx xxxxx xxxx xxx xxxxx xx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx.
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• xXx Xxxxx xxxx xxxxxx xxxx xxx XXX Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx x xxx xxx Xxxxxxx x xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxx xxxxxxxxxxxxxxxx Xxxxx xxxx xx xxxxxx Xxxxx xxxx xxx Xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxxxx, "xx xxx Xxxxxxxxxx xxxxx Xxxxx xxx xxxxxxxxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx" xXXX Xxxxxxxx xxx xx.x.xxxx, Xxxxxxxx Xx. xxxxxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

4. Bausparen: Kündigung von alten Bausparverträgen durch Bausparkasse rechtens

Xxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx, xxxx xxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxx xx x Xxxxxxx xxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxx xxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx. Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxx Xxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxx xxxxx xxxx xx Xxxxxxxx xxxxxx. Xxx Xxxxxx xxxx xxx xxxxx, xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx, xxx xxxx "xxxxxxxxxxxxxx" xxxx, xxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx: Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx.

1. Vermietung: Doch keine Sonderabschreibung für Neubau von Mietwohnungen

Xx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxx, xxx xxxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx xxxxxxx XXxXxxxxxxx, xxxx xxxxxxxxxx Xxxx xxx XxxxXxxxxxxxxXxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx. Xxxxxxxx xxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx.

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2. Renovierung nach Kauf eines Hauses: Aufgepasst bei Schönheitsreparaturen!

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1. Investitionsabzugsbetrag: Kein Abzug für Pkw bei 1 %-Pauschalmethode

Xxxx xxxxxx xxx xxxxxxxx Xxxxxxxx xx xxx xxxxxxxxx xxxx Xxxxxx Xxxxxxxxxxxxx xxxxxx, xxxxxxx xxx xxxxx xxxxx Xxxxxxx xxxxxx: Xxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx x xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x xxx x XXxXx. Xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx x.x., xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxx xxx xxxxxxxxx Xxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxx, xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxx. Xxx xxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxx Xxx xxxxxxxxxxxx

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2. Steuererklärung: Pflicht zur elektronischen Abgabe kann unzumutbar sein

Xxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxx xxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx, XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

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1. Steuertarif: Kein Splittingtarif für (verwitwete) Alleinerziehende

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1. Beruflicher Aufenthalt im Ausland: Neue Werte für den Kaufkraftausgleich

Xxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxxx xxx xxx. Xxxxxxxxxxxxxxxxxx xxx Xxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx.

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1. Kirchensteuer: Leicht geänderte Regelungen zur Pauschalierung ab 2017

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1. Schenkung: Günstige Steuerklasse I auch bei Schenkung des biologischen Vaters

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2. Erbschaftsteuer: Meldepflicht für Zweigstellen deutscher Banken in Österreich

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