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:

Arbeitszimmer: Wenn Sie gleichzeitig oder nacheinander zwei Arbeitszimmer nutzen
Firmenfahrrad: Günstiger Erwerb des Fahrrads nach Ende des Leasingvertrages
Eigenprovision: Provisionsabgabeverbot wider Erwarten jetzt gesetzlich verankert

Hier geht es zum gesamten Inhaltsverzeichnis und zu Ihrem SteuerSparbrief:

Dieser Inhalt ist exklusiv für Abokunden zugänglich.

Jetzt Mitglied werden und Steuern sparen!

I. Beruflicher Bereich

1. Arbeitszimmer: Wenn Sie gleichzeitig oder nacheinander zwei Arbeitszimmer nutzen

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2. Arbeitszimmer: Wenn Sie das Arbeitszimmer für zwei Einkunftsarten nutzen

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3. Firmenfahrrad: Günstiger Erwerb des Fahrrads nach Ende des Leasingvertrages

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4. Deutschkurse: Arbeitgeberleistungen für Flüchtlinge nicht steuerpflichtig

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5. Sachbezüge: Versicherungsbeiträge des Arbeitgebers doch steuerfrei?

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II. Privater Bereich

1. Prozesskosten: Scheidungskosten ab 2013 nicht mehr steuerlich absetzbar

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2. Behinderte Menschen: Verteilung hoher Kosten auf mehrere Jahre nicht zulässig

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3. Künstliche Befruchtung: Behandlung mit Eizellenspende im Ausland absetzbar?

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Xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxx, xxx xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx, xxxxx xxxx. Xxxxxxxx xxx xxxxxxxx xxx, xxxx Xxxxxxxx xx xxxxxxxxxx, xxx "xxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxx xxxxxx xxxxxx". Xx xxxxx Xxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxxx xxxxxxxxxx, xxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxx xxx xxxx xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxxxx xxxxx Xxxxxx xxx Xxxx xxxxxxxxxxx xxxxxx xxxxxxx.
Xxx Xxxxxxxxxx x xxx XX XxxxxxXxxxxxxxxxxx x xxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx: Xx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxx xxxxxxxxx, xxxx xxxx xxx xxxx Xxxxxxxx xxxxxxxxxx xxxxxx. Xxxxx xxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxx xxx. Xxxx xxx xxxx xxx xxxxx XXXxXxxxxx xxxxxxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx

xxxxxx

4. Hochwasserkatastrophe im Juli 2017: Steuererleichterungen für Geschädigte

Xxxxx xxx xxxxxxxx Xxxxxxxxxxx Xxxx Xxxx xxxx xxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx xXxxxxxxxxxx xxxx xx xxxxxx Xxxxxx XxxxxXxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxx xxxxxx xxx xxx Xxxxxx, xxxxx Xxx xxx Xxx xxxxxxxx, xxxxx xxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxx xx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxxx. Xxxx xxxxx xxx xxx. Xxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxxx. Xx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxx xxxx Xxxxxxxxxx xx Xxxxxxxx Xxxx xxx xx.xx.xxxx xXxxXxx. Xxxxxxxxxxxxx xxx xx.x.xxxxx XxxXxx. Xxxxxxxxxxx xxx xx.x.xxxxx, xx Xxxxxx xxx xxx xx.xx.xxxx xXxxXxx. Xxxxxx xxx xx.x.xxxx, XX Xx. xxxx.

Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxxxxx xxxxxxxxx Xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxx.

XXXXXXXXX: Xx xxx xxxxxxxxxxx Xxxxx xxx Xxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx XX xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxx xxxxxxxx, xxxx "xxxx xxx. Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx X xx.x Xx. x XXxX xxxxxxxxx" xXXXxXxxxxxxxx xxx xx.x.xxxx, Xx. XXx. Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx.

Xxxx xxxxxx xxxxxxxx Xxxxxxxxxxx:

Xxx Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxxxxx xxxxxxxxx Xxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xx, xxx xxxxxxxxx xxx xxx xxx Xxxxx Xxxxx Xxxxxxxxxx, xxx Xxxxxx xxx Xxxxxx xxx Xxxxx Xxxxxxxxxxxxx. Xxx xxxxxxxx xxxxxxxx x xxx x Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx, xxxxx xxxx xxxxx xxxxxxx Xxxx xxxxxxxxxxxxxx xxx. Xxxxxxx xxxxx xx xxxx xxxxx xxxxxxxxx, xxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxx, xxxx Xxxx xxx Xxxxxxxx xxx. xxxxxxx xx xxxxxxx!
Xxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxx Xxx xxxx xxx Xxxx xxx Xxxxxxxxxxxx, xxx xxxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xx Xxxxxxxx xxxxxx. Xxx xxxxxx: Xxxxxx xxx xx x.xxx XXX xxxxxx xxx xx x, xxxxxxxxxx x.xxx XXX, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx. xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx. XXXXXXX: Xxxx xxxx xx Xxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx. Xxxxxx Xxx xxxx xxxxxxxxx xxxx Xxxxxxxx xxxxx xxx xxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxx!
Xxxxxx Xxx Xxxx Xxxxxxxxxxxx xxxxxxx Xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx. Xxx xxxx xxxx xxxx, xxxx Xxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxx. Xxx xxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxx x xxxxx xxxxxx xxx Xxxxxxxxxxxxx x xxxxxxx Xxx xx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx.
Xxxxx Xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxx Xxx xxxxxxxxx xxxxxxxxx, xxxxxxx Xxx Xxxx Xxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxx xxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxxxxx xxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxxxxx xxxx xxxxx Xxxxx xxx Xxxxxxxxxx xxx xxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxx Xxx xxxx xxx Xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx.

XXXXXXXXX: Xx x.x.xxxx xxx xxx Xxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, Xxxxxx xx Xxxxx xxx xx Xxxxxxxxx Xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxx xxxxxxxx. Xxx xxxxxxxxxx Xxxxxx xxxxxxx xxx XXX xxxxxxxxx xxxxxx, xxx Xxxx xxx XXX, xxxxxxx x.xxx XXX xxx Xxxxxxxx. Xxx xxxx xxxxxxxxxx xxxxxxxx Xxxxxxxx xxx xxxx xxxx xxxxxxx Xxxxxxxx xxxxxxxx.

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xxxxxx

5. Gemeinnützige Vereine: Reine Männervereine nicht mehr gemeinnützig?

Xxxxxxxxxxx, x.x. Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx xxx xxx XXxXx. Xx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxx xxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx. Xxx xxx xxxx x.x. Xxxxxxx, xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxx xxxxxx, xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxx xxxxxxxxx xxxx, xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xx xxxxxxxx. Xxxx xxx xxxxx xxxxxxx, xxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx Xxxxxxxxxx xxxxxxx xxx xxxxx xxxx xxxx. Xx xxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxx xx xxxxxx Xxxxx xxxxxx Xxxxxxxxxxx xxxxxx xxxxx xxx xx xxx Xxxxx xxx Xxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx, xxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx: Xxx Xxxxxx xxxx xxxxx xxxx xxxxxxxxxxxxx xxxx, xxxx xx Xxxxxx xxxx xxxxxxxx xxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxxxx xxx Xxxxxx xxxxx xxx "Xxxxxxxxxxxxx", xx xxxx Xxxxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxx xx xx Xxx. x XXx. Xxx Xxxxxx xxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxx xxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxx: Xxxx xx x xxxxx Xxxxxxx xxx xxx xxxx xxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx. Xxxx xxxxxxx "xxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxx xxx Xxxxx xxx xxxxxxx Xxxxxxxxx".
Xxxx xxxx xxxxx Xxxxxxxx xxx XXX xxx xxx Xxxxxx, xxx xxxxxxxx Xxx. x Xxx. x XX xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxx xx Xxxxxx xxxxxx, xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx, xx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxx xxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxx xxx Xxxx xxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxx.
Xxxx Xxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxx, xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxx xxx xxxxxxxxx Xxxxxxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxx xxxxxx xxxx xxxxx Xxxxx, xxxx xxx Xxxxx xxxx xxxxx "Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx" xxxxxxxxx, xxxxx xxxxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxx".
Xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxxx xxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxx. Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xx xxxxxxxxxxxxx.

XXXXXXX: Xxx xxx Xxxxxxxxxxxxx xxxxxxxx "xxxxxxxxx xxxxxxxx" xxxx, xxx xx xxx Xxxxxx xxxxxxx, xxxx xxxxx xxxxxxx xxx xxxx Xxxxxxx xxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxx x xxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxx XXXxXxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx x Xxxxxxx xxxx Xxxxxx x xxxx xxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx, x.X. Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx: Xxxxxxxxxxxxxxxxxx Xxxxxx.

xxxxxx

6. Spenden an kommunale Wählervereinigungen: Kein Sonderausgabenabzug

Xxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xx xxxxxxxxxx Xxxxxxxx, xxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxx xxxxxx xxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxxx Xxxxx xxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxx, Xxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx.

Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxx x xxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxx x xxx xx x.xxx XXX xxx. x.xxx XXX xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xx. x XXxXx. Xxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxxxxxx Xxxxxxx xx Xxxxxxxx xxx xx xxxxxxxx x.xxx XXX xxx. x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxx xx xxx Xx. x XXxX xxxxxx xxxx Xxxxxxx xxx xxx xx x.xxx XXX xxx. x.xxx XXXx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxx Xxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx, xxxx xxx xxxxx Xxxxxxxx xxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

XXXXXXXXX: Xxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxx xxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx x.xxx XXX xxx. x.xxx XXXx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx x xxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx.

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

xxxxxx

7. Spenden: "Spaghettimonster-Kirche" ist keine Religionsgemeinschaft

Xx xxx xxxx Xxxx xxx xxxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxx: Xx xxxx xxxxxxxxxxxx xxxx xxx. "Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx", xxx xxxx xxx XXxXxxxxxxx Xxxxx Xxxxxxxxx xxxxxxxxxx xxxxx. Xx xxxxxxx xxxx xxxxx xx xxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx Xxxxxx xxxxxxx xxx, xxx xxxxxx xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxx. Xx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxx xxx Xxxxxxxxx xxxxx, xxxxxxxxxxxxx Xxxxxxxxx, xx xxxxxxx xxxx xxxxx xxxxx xx xxx xxxxxxxxxxxx, xxxxxxx xx xxxxxx Xxxx, xxx "Xxxxxxxxx Xxxxxxxxxxxxxxxx". Xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx, xxx. Xxxxxxxxx. Xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxx Xxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx, xxx xxx Xxxxxxxx xx "Xxxxxxxxxxxx".

Xxx xxx xx xxxx xxxxxxx: Xxx Xxxxxx "Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxx x.X." xxx Xxxx xx Xxxxxxx xxx xx. xxxxxxx Xxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx.

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Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xx xxxxx xxxx xxx Xxxxxx xxx Xxxxxxx xxx xxx xxxxxxx Xxxxxxx xxx Xxxxxxx xx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxxx xxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx. Xxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxx xxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxx xxx Xxxx xxx Xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxx xx xxx Xxxx xxxxxxx xxx xx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxx Xxxxx xxx Xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxx, xxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxx.
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III. Kinder

1. Berufsausbildung: Fachschulbesuch nach Berufstätigkeit keine Erstausbildung

Xxxxx Xxxxxx xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxx xxxxxxxx xxxxx, x.X. Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxxxx. Xxxx xxx xxx Xxxxx, xx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxx "xxxxxxxxxxx" Xxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xx xxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxx: Xxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx, xxxxxx xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xx xxxxx Xxxxxxxxxx, xxx xxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xxx XX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xxx.

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Xxxx xxx xxx Xxxxxxxxxxxxxxx xxx. Xxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxx. xxxxxxxxxx Xxxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx xx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxx.

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2. Kindergeld: Verwendungsbezogene Lehrgänge eines Unteroffiziers als Ausbildung

Xxxxxx, xxx xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxx, xxxxxxx xxxx xxxx xx Xxxxxxxxxxxxxxxx xxxx x xxx xxx Xxxxx, xxxx xxx Xxxxxx xxx xxx xx. Xxxxxxxxxx xxx Xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx. Xxxxx xxx xx Xxxxxx xxxxx xxx XXX xxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx. Xxx xxxx xxxxxxxxx xxx xxx XXX xxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

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xxxxxx

3. Aktion Tagwerk "Dein Tag für Afrika": Spende von Arbeitslohn ohne Steuerabzug

"Xxxx Xxx xxxx Xxxxxx" xxx xxxx xxxxxxxxxxx Xxxxxxxx, xxx xxxx xxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx Xxxxxx Xxxxxxx x.X., Xxxxx, xxxxxxxxxxx xxxx. Xx xx. Xxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxx. Xx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xx xxxxxx Xxxxxxxxxxxxx xxxxxxx xxx xx. Xxx xxxx xxx.xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxx xxxx xxx xxxxx Xxxxx, xxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxxx. Xxx Xxxxxx Xxxxxxx x.X. xxxxxx xxx Xxxxxxxxxxx, xxx Xxxx xxxxx xxx xx xxx Xxxxxxxx xxxxxxxxxxx, xxxxxxx xxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxx xx Xxxxx xxx xxxxx x,x Xxxxxxxxx Xxxx, xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxx xxxxx.

Xx xxxxxxxx xxxxxx xxxxx xx Xxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxx, xx xxxxxxx xxxx xxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxx Xxxxxx. Xxx xxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxx xx xxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxx Xxxx xxxxx xxx xx Xxxxx xXXX Xxxxxxxxx xxx xx.xx.xxxx, X xxxx XxxxxXx xxxx:

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx: Xxxxxx Xxxxxxx x"Xxxx Xxx xxxx Xxxxxxx"

xxxxxx

IV. Nebentätigkeit

1. Pflege der Eltern: Auch Kinder können den Pflegefreibetrag bekommen

Xxx xxx Xxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxxx Xxxxx, xxx xxx Xxxxxxxxx "xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx Xxxxxx xxxx Xxxxxxxxx xxxxxxxx xxxxx, xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxx" xxx xx Xxx. x Xx. x XxxXxXx. Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx, xxx xxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxx xx xxxxxxxx Xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxx. Xxxx xxxx xxxxxxxxxxx xxxxx, xx xxx xxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxx xxxxxxxx xxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxx Xxxxxx xxxxxxxx xxxxxx, xxx xxxx Xxxxxx xxxxxxxx xxxxx. Xxxx xxx Xxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxx xx Xxxxxxxx, xxx xxxxxxxxxx xxx Xxxxxx xx.X. Xxxxxxxxx xxxx xx xxxx XXX, Xxxxxxxxxxxxx xxxx xx x XXxxxXx xxxx xxx Xxxxxxxxx xx. X. Xxxxxxxxx xxxx xx xxxx XXX xxxx Xxxxxxxxx xx xxxxxxx Xxxxx xxxx xx xxxx XXX, Xxxxxxxxxxxxx xxxx xx x XXxxxXx xxxxxxxxxxxx xxxx xXxxxxxxxx xx.x Xxx. x XxxXxX xxxxx XxXx Xxxxxx xxx xx.x.xxxx, X xxxx.x.xxxxxx Xx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxx xxxxxxxxxxx: Xxx xxx Xxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxx xxxxxxxx, xxx xx xxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xx xxxxxx. Xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx, xxx xx xxxxxxx Xxxxx xxxxxxxxxxx xxxxxxxx xxxx, xxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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

XXXXXXX: Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx XXX xxxxx xx Xxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx, xxxx xxx Xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxxxxxxxxx Xxxxxxxxx xxx, xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx XXX xxxx xxxx xx Xxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxxx, xxxx x.X. xxxxxxxx xxxxxxx Xxxxxxxxxx xx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx.

xxxxxx

2. Eigenprovision: Provisionsabgabeverbot wider Erwarten jetzt gesetzlich verankert

Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxx, Xxxxxxx, Xxxxxxxx xxxx XxxxxxxXxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxx Xxxx xxxxxx Xxxxxxxxx xx xxx Xxxxxx xxxxxxxxx. Xxxxx xxxx, xxxx xxxx xxx Xxxxx xxxxxxx xxxxxxxxx xxxxxx xx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xx xxx Xxxxxx x xxxxxxx xxxxx xxx Xxxx xxx xxxxx xxx Xxxxx x xxxxxxxx, xx xxx xxxx xxxxxxxxx xxxxx xx Xxxxxxx. Xxxx xxxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXxXxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx: Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxx, "xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx". Xxx Xxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xx xx Xxx. x XXX xxxxxxxxx, xx xxxx xx xx xxx Xxx. x XXX.
Xxx xxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx. Xx xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxx xxx XxXxx xxxxxxxxxxx xx X xxxxxx Xx. Xx Xxxxxxxx xxxx xxx xxx XxXxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx Xxxxxxxx xxxx xxx xxx XXX Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xx xxxxx Xxxxxx xxxx xxxxxxxxx xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx, xxxxxxx xxxxx xxxx xxx xxxxxx Xxxxxx xxxxxx xXXX Xxxxx xxx xx.xx.xxxx, x X xxxxxxx.
Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxx. Xxxx xxxx xxxxxxx xxxxxxxxxxxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxxx xxxx xx x.x.xxxx xxxxxxxxxx xxxxxx. Xxx xxxxxxxx: Xxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxxx xxxxxxx xxx xxx x.x.xxxx xxxx. Xxx xxxxx xxxx xxx XXxXxxxxxxxxxxXxxxxxxxxx xx xxxxxxxxxx Xxxxx xxxxxxxxx xxxxxx x xxx xx xxxxxx Xxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xx xxxxxx.

XXXXXXX xxxx xxx xxxxx Xxxxxxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxx "Xxxxxx xxx Xxxxxxxxx xxx XXxXxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx Xxxxxxx" xXXXx xxx xx.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxx xxxxxxxx xxx xxxxx xxxxxxxxx. Xxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, Xxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx Xxxxxxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxx xxxxx xxxxxxxxx xxxxxx. Xx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx, xxxx xx xxx xx.x.xxxx.

XXXXXXXXX: Xxxxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxxxxxxxx xxx xxxxx xxxx xxx "xxxxxxxx Xxxxxxxxxx" xxx Xxxxxxxxxx xxxx xx xx Xx. x XXxX xxxxxxxxxxxxxxx. Xx xxxxxxx xxxx xxxxx xx Xxxxxxxxx, xxxxxxx xx xxxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.
Xxxxxx xxx xxxx xxx XxxxxxxxXxxxxxxxxx: Xxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxx, xxxx xxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxxxxxxx xxxxxx. Xxxx xx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX xx xxxxxxxxxx xxx xx xxx "Xxxxxx X" xxxxxxxxx xxx xxx xx Xx. x Xxxx x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx.

xxxxxx

V. Kapitalerträge

1. Schutz von Bankkunden: Abschaffung des steuerlichen Bankgeheimnisses

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xx xxx xxxxxxx Xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx xxxxxx xxxxx xxxx xxxxxxxxx xxxx. Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxx xxx xxx "xxxxxxxxxxxxx Xxxxxx" xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx, xxx "xxxxxxxxxxxxx Xxxxxx" xxxx, xx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXX X xxxxxx.

XXXXXXX xxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxx Xxxxxxxx, xxx xx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxx, xxxxxxx xxxxxxx: Xxx xxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx "Xxxxxx xxx Xxxxxxxxxx" xxxx xxxxxxxxxx. Xx xxxx xx xx xxx xx. Xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx.

Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xx xxx XX xxxxxxxxxxx xx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx xx XXx x xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. xx XXx x xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxx, xx Xxxxxxxxxxxxx xxxxx xxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxx xx xxxxxxx. Xx xxxxx xxxxxxx Xxxxxxx xxxxxxxxx xxx xxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxx xxx, xxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxx, x.X. xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxx xxx xx xxx XX xxxxxx xxxx, xxxx xxx xxxxxxx xxxxx "xxxxxxxxx Xxxxxxx" xxxx xxxxxxxxxxxxxx xxxx. Xxxxx xxx Xxxxxxxxx xxx xx xxx XX xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx

xxxxxx

2. Lebensversicherung: Verluste aus Verkauf eines Altvertrages absetzbar

Xxx "xxxxx" Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxxxxxxx. Xxxx xxx xxxxxxx "Xxxxxxxxxx" xxxxxxxx, xxxx Xxxxxxxxx: Xxx xxxxx Xxxxxxx xxx xxxx xxxxxx xxx Xxxxxx xxxxxxxxxx. Xxx xxxxx Xxxxxxx xx xxxx xxxxxxx xxx Xxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxx xxxxxx, xxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxx xxx Xxxx xxxxxxxxx xxxxxx, x.x. xxxx xxx Xxxxxx xxxxx xxxxxxxxxx xx Xxxxx xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxx xxxxx xxxxx Xxxxxx xxxxxxxxxxx xxxxx. Xx xxxxxxxxxx xxxx xxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxx, x.x. xxx xxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxx. xx Xxxx x xxx xx XXxX xxxxx XXX Xxxxxxxxx xxx xx.x.xxxx, Xxxxxxxx XXx Xx. xxxxxxxx.

Xxx xxxx xxxx xxxxxxxxxx xx Xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx Xxxx xxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxx xxx xx Xxxxxxx xxxxxxxxxxxxxxx xxx, xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxx xxxxxxxxxxxxx xxx xx Xxxxx xxxx xxx Xxxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxx xxx xx.xxx XXX xxxxxxxx xxxxx. Xxx Xxxxxxxxxxxx: Xxx Xxxxxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxx xxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx x xxx xxxxx xxxx xxx Xxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

Xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx, xx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx "xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx" xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxxx. Xxxx xxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx.
Xxx Xxxxxxxxxx x xxx XX Xxxxxxxxxxx x xxx xxx Xxxxxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx. Xx xxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxx Xxxxxxx xxxxxx, xxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx xXX Xxxxxxxxxxx xxx xx.xx.xxxx, x X xxxxxxx Xx.

XXXXX: Xxxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxx xxx xx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxxxxxxxxxxxxxx x xxx xxxxxxxx xxxx xxxx xxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx.

XXXXXXXXX: Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx, xxxx xx xxxxx xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xx xxxxxx xxxx xxx xxx Xxxxxxxxxx xxx xx x xxxxxxxxx xxxx. Xxxx xxx Xxxxxxx xxx xxxxxxxxx. Xxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxx xxxxxx xxxxx xxxxx Xxxxxxx Xxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx

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

xxxxxx

3. Sterbegeldversicherung: Verlust bei Kündigung ist steuerlich absetzbar

Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xx xxx xxxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxx, xxxxxxx xxx xxxx Xxxxxxx xx Xxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx xxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

xxxxxx

VI. Eigenheim und Vermietung

1. Kauf einer Immobilie: Betrugsschaden als Werbungskosten absetzbar

Xx xxxx xxxxxxxxx, xxxx Xxx Xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxx. Xxxx xxx xxxxxxxxxxx Xxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxx:

Xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxx, xxx xx xxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxxxxxx xxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx Xxxxx. Xxx Xxxxxxx xxxxxxxx xxx Xxxxxx X xxx Xxxxxxxxx xx xxx xx, xxxxxxx xxxxxx xxx xxxxxxxxxx xxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxx xx xxxxxxx. Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx Xxxx xxxxxx xxxx xxxx. Xxx Xxxx xxx xxxxxx! Xxx xxx xxxxxxxxx Xxxxx: Xxxx xxx xxxxxxxxx Xxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxx xxxxx Xxxx xxxxx xxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx: Xxxx, xxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxxx Xxxxxx xxxxxxxx xxxx, xxxx xxx "xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx" xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xXxX x Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xx xxxxxx Xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
Xxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxxxx xxx Xxxxx xxx Xxxxx xxxxxxxxx, xxxx xxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

xxxxxx

2. Handwerkerleistungen: Arbeiten im Betrieb des Meisters nicht begünstigt

Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xx x, xxxxxxxxxx x.xxx XXX xx Xxxx xxx xxx Xxx. x XXxXx. Xxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxx, xxx xx "xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx" xxxxxxxx xxxxxx. Xxxxx xxxx xxxxxxxx xxx xxxxxxx xxx Xxxxx, xxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx xxxx, xxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

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XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xx Xxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxxxxxx xxx xxx Xxxxxxx xxx Xxx xx Xxxxxxxx xxxxxxxxxxx. Xxxxxx Xxxxxxxxxxx xxx xx xxx Xxxxxxxx xxxxxxxxx xxxxxxxxxxx xXX Xxxxxxxxx xxx x.x.xxxx, x X xxxxxx.

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XXXXXXXXX: Xxxxxx Xxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxx xXxxxxxxx xxx Xxx xx xxx Xxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx xxxx xxxxx xxx Xxxx xxx, xxxx xxx XX Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxxxx. Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxx xx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxx xxx xx Xxxxxxxx xxxxxxxx Xxxxxxx xxx Xxxx xxxxx xxxx Xxxxxxxxxx x xxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxx x xxxxx xx Xxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx.

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3. Wasseranschluss: Ermäßigter Steuersatz auch bei Arbeiten von Fremdfirmen

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VII. Renten und Pensionen

1. Krankenversicherung der Rentner: Jetzt Anrechnung von Kindererziehungszeiten

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2. VBL-Rente: Höhere Zusatzrente im öffentlichen Dienst für rentenferne Jahrgänge

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3. Hinzuverdienst: Verlängerung der Anrechnungsfreiheit für Ehrenämter

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4. Vorzeitiger Ruhestand: Wie die Rentenminderung ausgeglichen werden kann

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5. Rentner mit Grundsicherung: Längerer Auslandsaufenthalt schädlich

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Jetzt Mitglied werden und Steuern sparen!

SteuerSparbrief - Archiv

SteuerSparbrief September 2017

I. Beruflicher Bereich

1. Arbeitszimmer: Wenn Sie gleichzeitig oder nacheinander zwei Arbeitszimmer nutzen

2. Arbeitszimmer: Wenn Sie das Arbeitszimmer für zwei Einkunftsarten nutzen

3. Firmenfahrrad: Günstiger Erwerb des Fahrrads nach Ende des Leasingvertrages

4. Deutschkurse: Arbeitgeberleistungen für Flüchtlinge nicht steuerpflichtig

5. Sachbezüge: Versicherungsbeiträge des Arbeitgebers doch steuerfrei?

II. Privater Bereich

1. Prozesskosten: Scheidungskosten ab 2013 nicht mehr steuerlich absetzbar

2. Behinderte Menschen: Verteilung hoher Kosten auf mehrere Jahre nicht zulässig

3. Künstliche Befruchtung: Behandlung mit Eizellenspende im Ausland absetzbar?

4. Hochwasserkatastrophe im Juli 2017: Steuererleichterungen für Geschädigte

5. Gemeinnützige Vereine: Reine Männervereine nicht mehr gemeinnützig?

6. Spenden an kommunale Wählervereinigungen: Kein Sonderausgabenabzug

7. Spenden: "Spaghettimonster-Kirche" ist keine Religionsgemeinschaft

III. Kinder

1. Berufsausbildung: Fachschulbesuch nach Berufstätigkeit keine Erstausbildung

2. Kindergeld: Verwendungsbezogene Lehrgänge eines Unteroffiziers als Ausbildung

3. Aktion Tagwerk "Dein Tag für Afrika": Spende von Arbeitslohn ohne Steuerabzug

IV. Nebentätigkeit

1. Pflege der Eltern: Auch Kinder können den Pflegefreibetrag bekommen

2. Eigenprovision: Provisionsabgabeverbot wider Erwarten jetzt gesetzlich verankert

V. Kapitalerträge

1. Schutz von Bankkunden: Abschaffung des steuerlichen Bankgeheimnisses

2. Lebensversicherung: Verluste aus Verkauf eines Altvertrages absetzbar

3. Sterbegeldversicherung: Verlust bei Kündigung ist steuerlich absetzbar

VI. Eigenheim und Vermietung

1. Kauf einer Immobilie: Betrugsschaden als Werbungskosten absetzbar

2. Handwerkerleistungen: Arbeiten im Betrieb des Meisters nicht begünstigt

3. Wasseranschluss: Ermäßigter Steuersatz auch bei Arbeiten von Fremdfirmen

VII. Renten und Pensionen

1. Krankenversicherung der Rentner: Jetzt Anrechnung von Kindererziehungszeiten

2. VBL-Rente: Höhere Zusatzrente im öffentlichen Dienst für rentenferne Jahrgänge

3. Hinzuverdienst: Verlängerung der Anrechnungsfreiheit für Ehrenämter

4. Vorzeitiger Ruhestand: Wie die Rentenminderung ausgeglichen werden kann

5. Rentner mit Grundsicherung: Längerer Auslandsaufenthalt schädlich