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1. Arbeitszimmer: Vermietung im Rahmen einer gewerblichen Tätigkeit

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2. Arbeitszimmer: Verwaltungsarbeiten in Betriebsräumen nicht immer zumutbar

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3. Doppelter Haushalt: Kosten für die Wohnungseinrichtung zusätzlich absetzbar

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4. Buß- und Verwarnungsgelder: Übernahme durch Arbeitgeber ist steuerpflichtig

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5. Gesundheitsförderung: Kosten für 'Sensibilisierungswoche' nur begrenzt steuerfrei

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1. Unterhalt an bedürftige Personen: Monatsbezogene Kürzung der Opfergrenze

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2. Geschiedene: Krankenversicherungsbeiträge für den Ex-Gatten absetzbar

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3. Unterhalt: Unterhaltsleistungen an die Schwiegereltern steuerlich absetzbar?

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1. Legasthenie: Amtsärztliches Attest nur bei auswärtiger Unterbringung erforderlich

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xXxxxx xx.

2. Pflegekinder: Pflegekindschaftsverhältnis nur bei Haushaltsaufnahme

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

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxx xxx, xxxx xxx Xxxx xx xxxxx xxxxxxx Xxxxxxx xxxx. Xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xxxxx xx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxx xxxx xx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx.

Xxx Xxxxxxxxxxxx xxx XXXxXxxxxxx xxx xxx xxxxxx xxxxxxxxxxxxx. Xxxx xxxxxxxx xxx xx xxx "Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx" xxxxxxxx, xxxx "xxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxx xxx xxx xxx Xxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x. x. X. xxxxx xxxxxxxxxxxx." Xxx xxxxxx: Xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx xXX xxxx, XXxXx. xxxx X X. xxx, X x Xxx. x xxx X xx.xx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx.

3. Behinderte Kinder: Kindergeldanspruch auch für ein verheiratetes Kind?

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx x.x.xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx: Xxxx xxxxx xxxxxx xxxxxxxxxxxx Xxxxxx xxx xx Xxxxx, xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxxxxxxxxxxxx, xxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxx xx xxx xxx Xxxxx xxxxx Xxxxxxxxxx xxxxxxx xxx xx Xxx. x Xxxx xxx XXxX xxxxx. Xxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxx: Xxxx Xxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxx.

• Xxx xxx Xxxx xxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxx xxx, xxxxx xxx Xxxxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxx, xxxx xxxx xx xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxx, xxxx xxxx xxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxx.
• Xxx xxx Xxxx xxxxxxxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxx, xxxxx xxx Xxxxxx xxx Xxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxx Xxxxxxx xxxxxxxxxx xxx Xxxxx xxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxx, xxxxxx xxxx xxxx xxxxx Xxxxxxxxxx xxxxx Xxxxx xxxx. Xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXX X xxxxxx.

Xxx xxxx xxxx xxxxx Xxxxxxxxxx xx xxxx xxxx xxxxxxxxxx Xxxxxxx Xxxxx xxxxxx x xxx xxxxx xxx xxxx x xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx xxxxx xxx Xxxxxxxxxxx "xxxxxxxxxxxx xxxx, xxxx xxxxxx xx xxxxxxxxxxx" xxx xx Xxx. x Xx. x XXxXx. Xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxx xx xxxx xxxxxxxxxx Xxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxx, xxxxxx xxxxxxxxx xx xxxxxxx xxx, xx xxx xxxxxxxxxx Xxxx xxxxxxxx xxx, xxxx xxxxxx xx xxxxxxxxxxx. Xxxxxxxxx xxx xxxx xxx Xxxxx xxx XxxxxxxXxxxxxxxxx xx xxxxxxxx xXXxXX xxxx, X xx.x, XXxXx. xxxx X X. xxxx. Xxx xxx xxxx xxxx xxxxxxxxxx Xxxxxx, xxx xxxxxxxxxxx xxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxxxxx: Xxx xxx xxxxxxxxxx Xxxx xxxxxxxxxxx xxx xxx xxxx Xxxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxx xx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx. x xxx, xx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

XXXXXXX: Xxxxx xxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxx xxxx Xxx XXX xxxxx: xxxx. Xxxx xxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxx Xxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx. Xxxxxx Xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxx, xxx xxxx xxx xxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx, xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx, xxxx xx xx Xxx. x Xx. x XXxX xxxxx xxxxxx xxxxxx xxxxxxxx, xxxx xxx Xxxx xxxxxxxxx xxx, xxxxxxx xxxx xx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxx: Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx.

4. Studium nach dem Abitur: Kosten sammeln und steuerlich geltend machen!

Xxx Xxxxxx xxxx, xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxx xxx xxxx xxxxxxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xx Xxx. x Xx. x XXxXx. Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxx "xxxxx xxx Xxxxx xxxxxx", xxxx xxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx xxxxxx. Xxx xxx xxx Xxxxxxxxxxxxx xx Xxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxx xxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxxx xxxxx xxx xxxxxxxx Xxxxx xxxxxxxxxxx, xx xxxx xx xxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxx.

• Xxx xxxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx x Xxx. x XXxXx. Xxx xxxxxxxx: Xxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx Xxxxxxx xxxxxxxxxxxx xxx xxxxxx Xxxxxxx xxxxxxx xx xxx Xxxxxxx xxxxxxxxxxx, xxx Xxx xx "Xxx xxx Xxxxxxx" xxxx xxx xxxxxxxx Xxxx xxxxxxxxx. Xxxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx!
• Xxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx xxxxx xxxxxxx xx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx.
• Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxx xxxx xxx Xxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxxxxx. Xxx xx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx, xx xx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx, xxxx xxxx xx x Xxx. x XXxX Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxx, XX X xxxx, XX X xxxxx, XX X xxxxx, XX X xxxx, XX X xxxxxx.

Xxx xxxxxxx xxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxx Xxxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxx x XxX xxxxx, x XxX xxxxx, x XxX xxxxx x.x. Xxxx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxx" xxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XX xXXXxXxxxxxxxx xxx xx.x.xxxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxx xxxxxx xxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xx Xxxxx Xxxxxxx xxxxxxxxx xxxx.

XXXXXXXXX: Xxxxx Xxxxxxxxxxxx xxx xxxxxxxxx: Xxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxx Xxx xx xxx "Xxxxxx X" xXxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx, x.X. Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxx, XX xxx xxxxxx Xxxxxxxxxxxxx. Xxxxxxx Xxx xx Xxxxxxxxxxxxxxxxxxx xxx Xxxx "Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx" xx. Xxx Xxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx. Xxxx xxxxxxx Xxx xxxxx xxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxx. Xxxxxx Xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx x xxx xxx Xxxxxxxxx xxxx Xxxxx Xxxxxxxxx xxxxx xxxxxx xxx xxx Xxx. x Xxxx x XXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx

1. Abgeltungsteuer: Wie negative Kapitaleinkünfte doch verrechnet werden können

Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxxxxxxxxxxx xx xxxxxxxxx Xxxx xxxxxxxxxxx xxxxxxxxxx.Xxxxxxxxxx xx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxx xxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxx xxxxxxx xxxxx xx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx xx xxx xxxxxxxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxx xxxxxxxxxx xxx xx xxxxxxxxxxxxxxx Xxxxx xxx xx Xxx. x XXxXx.

Xxx xxxx xxxx, xxxx Xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx Xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx "Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxx xxxxxx" xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxx, xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xx.X. Xxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx Xxxxxx, xxx xxxxx xxxxxxxxxx xxxxxxxx xxxxx, xxxx xxxxxxxxx xxx. Xxxx xxx xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX, xxx xxxxxxxxxxxxxXxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxx, xxxxxxxxxxxxxxx xx xx.x.xxxxx.

• Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxx Xxx. x XXxXx.
• Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxxx xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx. Xxx xxx xx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xx xxxxxxx xxx.
• Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxxxxxx xxxx xxxxxxx. Xxx Xxxx xxxxxx xxx "Xxxxxxxxxxxxxxxxx" xx, xxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx. "Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxx xxxx Xxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxxxxx xxxxxx."
• Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxx, xxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx x xxx, xxxxxxxxx, xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx.
• Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xx xx Xxx. x Xxxx x XXxX xxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxx xxxxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx "Xxxxxx XXX" xxxxxxx xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx, xxx Xxx xxx xxx Xxxx xxx. xxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxx: Xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx.

2. Kapitalverlust: Verzicht auf private Darlehensforderung als Verlust abziehbar?

Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx, x. X. xxxxx Xxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxxx xxx xx xxxxx Xxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxx xxxxxxxxxxxx xxxx xxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx x xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxx. xxxxx Xxxxxxxxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxx xxxx: Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxx "Xxxxxxxxxxxxx" xxxxxxx xx xx Xxx. x Xxxx x XXxX, xxx xxxxxxx xxxxxxx xxx "xxxxxxxxxx" Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxxx Xxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xxxx x Xx. x XXxX xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxx xxxxxxx xx xx Xxx. x Xxxx x XXxX xxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxx, xxx.x.

Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx "Xxxxxxxxxxxxx" xxx. Xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxx xx xxxxxxxxxxx, xxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxx xx xxx Xxxx, xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx. Xx xxxxxxx xxx Xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxxxx, xxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxx. xxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx, x.X. xxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

1. Fotovoltaik: Bei Eheleuten keine gesonderte und einheitliche Feststellung nötig

Xxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxx xxx. Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xXxXx. Xxxx xxx xxxxxxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxx xxxxxx xxx Xxxxxxxxxx xxx XxX xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxx, xxx XXx. Xxxxxx xxxx xx xxx xxxxxxx Xxxxxxxx, xxx Xxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxx xxx xxxxxxxxxxx Xxxxxx XX xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx.

Xxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxx xxxxxxxxxx. Xxxx xxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, x.x. xxxxx Xxxxxxxxxx xxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx XxxxxxxxxxXxX, xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx "xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxx xxx xxxxxxxx Xxxxxxxxxxxxx xx xxx Xxx. x Xx. x XX xxxxxxxx. Xxx xxxxx xxxx xxxxxx xxx Xxx xxx Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx. Xxx xxx Xxxxxxx xxx xxxx xxx Xxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxx "xxxxxxxxxx Xxxxxxxxxxx" xXX Xxxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxx, Xxxxxxxxx.

• Xxx Xxxx xxx xxxxxxxx Xxxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xx xxxx xx xxxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxx xxx Xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx. Xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx.
• Xxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx, xxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xx xxxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxx xxxxxxx, xxxx xxx Xxxx xxx xxxxxxxx Xxxxxxxxx xxxxx xxxxxxx xxxx xxxxxxxxxxxxxx xxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xx xxx Xxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx, xxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxx xxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxxxxxxxxxx Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxx.

XXXXXXXXX: Xxxxxx xxxxx xxxx xxxx XXXxXxxxxx xx xxx Xxxxx xxx, xx xx xxxx xx xxxxx "Xxxx xxx xxxxxxxx Xxxxxxxxx" xxxxxxx, xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxx XxX xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxx XxxxxxxxxxxxXxxxxxxxx: Xxx Xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx.

2. Kauf einer Immobilie: Wie Sie den Gesamtkaufpreis selber aufteilen können

Xxx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx, xxxxxxx xxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxx Xxxxx xxx Xxxxx xxx. Xxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxx xxx xx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx xxx Xxxxx xxx Xxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxxxxxxxXxxxxx xxxxx Xxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

3. "Wohnen für Hilfe": Wie Leistung und Gegenleistung steuerlich zu werten sind

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

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1. Berufsständisches Versorgungswerk: Beitragserstattung immer steuerfrei?

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2. Postbeamte in Nachfolgeunternehmen: Neue Bedingung für frühen Ruhestand

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1. Geringwertige Wirtschaftsgüter: Weniger Aufzeichnungspflichten

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2. Geringwertige Wirtschaftsgüter: Erhöhung der Sofortabschreibung auf 800 Euro

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3. Anlage EÜR: Keine Freigrenze mehr für Verzicht auf elektronische Übermittlung

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1. Steuererklärung: Verlängerung der Abgabefristen

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2. Steuererklärung: Wann Sie eine Steuererklärung freiwillig abgeben sollten

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1. Niederlande: Neue Regelung zur Besteuerung von Renten aus oder nach Holland

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2. Frankreich: Vereinfachung bei der grenzüberschreitenden Rentenbesteuerung

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