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: Häuslicher Behandlungsraum bei einer Ärztin absetzbar?
  • Arbeitsmittel: Computerprogramme ab 2018 bis 800 Euro sofort absetzbar
  • Lohnsteuerabzug: Wie Sie vom Weihnachtsgeld mehr steuerfrei erhalten
  • Ferienwohnung: Verkauf auch bei nur zeitweiliger Selbstnutzung steuerfrei

Hier geht es zum gesamten Inhaltsverzeichnis und zu Ihrem SteuerSparbrief: 

 

I. Beruflicher Bereich

 

1. Arbeitszimmer:
Häuslicher Behandlungsraum bei einer Ärztin absetzbar?

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2. Fahrten zur Arbeit:
Kein Versicherungsschutz bei privater Unterbrechung der Fahrt

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3. Arbeitsmittel: Computerprogramme ab 2018 bis 800 Euro sofort absetzbar

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4. Wohnung am Arbeitsort: Kosten für das Vorhalten der Wohnung absetzbar?

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5. Fortbildung: Studienkosten nach Eintritt in den Ruhestand nicht absetzbar

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6. Lohnsteuerabzug: Wie Sie vom Weihnachtsgeld mehr steuerfrei erhalten

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7. Sachbezüge: Trockenes Brötchen und Kaffee als steuerpflichtiges Frühstück?

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8. Riester-Vertrag: Jetzt Mindesteigenbeitrag überprüfen und auffüllen!

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II. Privater Bereich

 

1. Heimunterbringung: Kosten einer privat beschäftigten Pflegekraft nicht absetzbar

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx, xxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxx xxxx xxxx, xxxx xxxx Xxxxxx, x.X. xxx Xxxxxx, xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxx xxx xxxxxx xxxx xxx Xxxx xxxxxxxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxx, xxx xxxx xx Xxxx xx xxx Xxxxxx xxxxxxxx.

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xxxxxx

2. Heimunterbringung: Wenn der gesunde dem kranken Partner ins Wohnstift folgt

Xxxxx xxxxxx xxxxx xxx xxx Xxxxxxxxx, xxx xx Xxxxx xxxxxxxxx xx xxx Xxxxxxxxx xxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxx xx xxx, xxxx xxx xxxxxxx Xxxxxxxx xxx xxxxxxx xxxxx xxx xxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxx. Xxxxx xxxxx xxx Xxxxx, xx xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx.

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  • Xxx Xxxxxxxxxx xxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx: Xxxx xxxxx xxx xxxx xx xxxxxxx, xxxx xx xxxx xxxxxxxxxxx Xxxxxxx xxxxx, xxxx xxx xxxxxxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxx xx xxx Xxxxxxxxx xxxxxxxxx. Xxx xxx xxxx xxxxx xxx Xxxx. Xxxx xxxx xx xxxx Xxxxxxxx xxxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx.
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xxxxxx

3. Unterhalt an bedürftige Personen: Erhöhung des Unterhaltshöchstbetrages

Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxx xxx. x.xxx XXX xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxx xxxxxxxxx, xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx xxx xxx Xxx. x XXxXx. Xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx.

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Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxx xx xxxxxx Xxxxx xxxxxxxx, xxxxxxx xxxxxxxx. Xxx xxxx xx xxx Xxxxxxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx xxxx, xx xxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxx, xxxxx xx xxx, xxxx xxxx xxxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx Xxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxx xxxxxx, xxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xx Xxx xxx Xxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxx xxxxxx: Xx xxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx, x. X. Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxx xxxxxxxxxxx xX xxx.x Xxx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx: Xxx xxxxx xxx xxxxxxxxxx

xxxxxx

4. Unterhalt: KV-Beiträge des Unterhaltsempfängers ohne Nachweis absetzbar

Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxx Xxxxxxxxxxxxx xxxxxxxx x.xxx XXX xxxxxx xxx. x.xxx XXX xxxxxx xxx. x.xxx XXX xxxxxx. Xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx xxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxxxxx xxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx.

XXXXXXX xxxxx xxx XXX XxxxxxxxxxXxxxxxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx Xxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxx xxxxxx, xxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xx Xxx xxx Xxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxx xxxxxx: Xx xxx xxxxx xxxxxx xxxxxxxxx, xxxx Xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxxxx. Xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx, xxxx Xxx Xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx, x. X. Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxxxx Xxx xx xxx "Xxxxxx Xxxxxxxxx" xx xXXX XxxxxxxxxxXxxxxxxxx xxx xx.xx.xxxx, Xxxxxxxx XXx xxxxxxx xxxxxx X xxx.x Xxx. x XXxXx.

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5. Rürup-Rente: Wie hoch ist der maximal abzugsfähige Einmalbeitrag im Jahr 2017?

Xxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxx, xx xx xxx Xxxxxxxxxxxxxxx xxxx xxxx XxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxx XxxxxxxXxxxxxx xxx. XxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxx, xxxxx xxxxxxxxxxxx, xxxxx xxxxxxxxx, xxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx xxxx. Xxxx XxxxxxxXxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxx xxx, xxx xx xxxxxxx Xxxxx xxxx xxxxxx Xxxxxxxxx x xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx x xx xxxxxx Xxxx xxxxxxxxxxxxxx xxxxxxxxx.

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Xxxx Xxx xxx xxxxxx xxxxxx, xxxxxxx Xxxxxx Xxx xx xxxxxx Xxxx xxxx xxxxxxxxxxxxx xx xxxxx XxxxxxxXxxxxxx xxxxxxxxx xxxxxxx xxx xxx xxxxxxx Xxxxxx xxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxx, xxxxxxx Xxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxxxx Xxx xxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx XxxxxxxXxxxxxx.

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xxxxxx

6. Rürup-Rente: Beiträge im Jahre 2018 mit höherem Betrag absetzbar

Xxx "Xxxxxx"xXxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxxx xxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxxx, xxxxx xxxxxxxxxxxx xxx xxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxx xxxx xxxxxxxxxx xxx xxx Xxxxx xxxx xxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxxxxx Xxxxxxxxxxx xxxxxx xx Xxxxx xxxx xxx xx x xxx xxxxxx xxx xxx Xxxxx xxxx xx Xxxxxx xxx xxxxxxx x Xxxxxxxxxxxxxx xxx xxx x xxx xx Xxx. x XXxXx.

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III. Kapitalerträge

1. Kontenprüfung: Mehr Bürokratie bei Käufen auf Kredit ab 2018

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2. Verluste bei Kapitalanlagen: 15. Dezember Stichtag für Verlustbescheinigung

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3. Investmentfonds: Neue Besteuerungsregeln ab 2018

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  • Xxxx Xxxxxxx xxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx, x.x. Xxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx.
  • Xx xxxxxxx Xxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxx xxxx xxxx xxx. Xxxxxxxxxxxxxx xx xxxxxxxxxx.
  • Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xx Xxxxxxx, xxx Xxxxxxxxxx xx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxx.

Xx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxx Xxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxx xxxxxx, xxxxxx xxx xx.xx.xxxx xxx xxxxxxxxxxx xxx xxx x.x.xxxx xxx xxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxx xxx xx Xxx. x XxxXxXx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx Xxxxxxx xxx xx.xx.xxxx xxxx xxx xxx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxx. Xx xxxxxxxxxx xxx xxx Xxxxxx xxxx Xxxxxxx xxxx xx xxx Xxxx, xx xxx xxx XxxxXxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxx xx Xxxx xxx Xxxxxxxx xxx xx Xxx. x XxxXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxx xx xxxx.

xxxxxx

4. Investmentfonds: Kappung der Ewigkeitsgarantie für Alt-Fondsanteile vor 2009

Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx x.x.xxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxx xxxxxx: Xxxx xxxxx xxx. XxxxXxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxx xxx xxxxx xxx xxxx xxxxxxxxxx xxxxxxx xxx xx Xxx. x Xxxx x XxxXxX xxxxx.

XXXXXXX xxxx xxx xxx "Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxx "Xxxxxxxxxxxxxxxxx" xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx XxxxXxxxxxxx, xxx xxx xxxx xxxxxxxx xxxxxx, xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxx xxx xx Xxx. x XxxXxXx.

  • Xxxx Xxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxx xxxxxx, xxxxxx xxxxxx xxx xx.xx.xxxx xxx xxxxxxxxxxx xxx xxx x.x.xxxx xxx xxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxx xxx xx Xxx. x XxxXxXx.
  • Xxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxxxxx xxxxxx, xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxx xxxxxxxxxx. Xxxx xxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx xxx xxxx xxxx Xxxxxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx.
  • Xxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxx XxxxXxxxxxx, xxx xxx xxxx xxxxxxxx xxxxxx, xxxx xxxxx Xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx.
  • Xx xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxx "Xxxxxxxxxxxxxxxxx" xxxxx xxxxx xxxx xx xxxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxx xx Xxxxx xxx xxx.xxx XXX xxxxxxxxxxx: Xxx Xxxxxxxxxxxxx xx xxxx xxxxxxx xxxx xxx XxxxXxxxxxx xxx xx xxxxxx Xxxxxx xxxxxxxxxx.
  • Xxxxxx xxx xxxxx Xxxxxxxxxxxxx xx xxxx xxx Xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxx xxxx xxx Xxxx xxxxxxxxxxx, xx xxx XxxxXxxxxxx xxxxxxxxxxx xxxxxx.
  • Xxx xxxxxxx "xxxxxxxxxxxx" Xxxxxxxxxx xxxx xxxxxx xxx, xxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx XxxxXxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxx xx xxxx.

xxxxxx

5. Fondsgebundene Lebensversicherung: Teilfreistellung ab 2018

Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxx. Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xx xxx. xxx Xxxxxxxxxxxxxxxxx xx xxxx xxx Xxxxxxxx xx xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxxxxxxx xxx, xxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx Xxxxxxx, xxxx xxx xxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx.

XXXXXXX xxxxxx xxx xxx "Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxx xxxxxx Xxxxxxxxxxxxxxx x xxx xxxxx xxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx x xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx: xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.

XXXXXXXXX: Xx xxxxxxx xxxxx xxx xx Xxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xx xxxxxxx xxxx xx Xxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxx xxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx, xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx. Xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xXxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx. Xxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxx xx xx.xx.xxxx xx xxxxxxxxx xxx xxx xxx xxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx Xxx. xx Xxxx xx XXxXx.

XXXXXXXXX: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxx xxxx Xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxx xx xxxx.

 

IV. Eigenheim und Vermietung

 

1. Ferienwohnung: Verkauf auch bei nur zeitweiliger Selbstnutzung steuerfrei

Xxxxxxxxxxxxxx xxxx: Xxx Xxxxxxx xxxxx Xxxxxxxxx xxx xxxx xx Xxxxxx xxxxxxxxxx. Xxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxx xx Xxxxx, xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx Xxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxx xxx xx xxx xxxxxx xxxxxxxxxxxxxxx Xxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.

  • xXxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx, xxxx Xxx xxx Xxxxxxx xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxxx xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx. Xx xxx xxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx. Xxxx xxx xxxx xxxx xxxx "xx xxxxxxx Xxxxxxxxxxx" xxxxxxx, xxxx xxx xxx xxxxxxxxx xxxxxxx xxxx, xx xxx xxxxxxxx Xxxx xxxxxx Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.
  • xXxx Xxxxxxxxxxxxx Xxxxx xxxxxxxx xxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxx xxxx "Xxxxxxxxxxxx" xxxxx xxxxxxx xxx, xxxx xxxxx xx Xxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxx xxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xx Xxxxxx xxxxxxxx, xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX xxxxxxxxxxxxxxx xXX Xxxxx xxx xx.xx.xxxx, x X xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxx: Xxxxxxx xxxxx xxxx Xxxxxxxxxxxx xxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxx, xx xxx xxxxxxxx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxx xxx xxxxx xxx Xxxxxxxxxx xxxxxxxx xxx. Xxxxxx xxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx. Xxxxx xxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xx xxxxxxx Xxxx xxx xxx Xxxxxxx xxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

  • xXxxx Xxxxxxx xx "xxxxxxx Xxxxxxxxxxx" xxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxxx xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxxxxxx xxxx xxxxxxx Xxxxxxxx xxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxx. Xxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxx, xxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx.
  • xXxxx Xxxxxxx xx "xxxxxxx Xxxxxxxxxxx" xxxxx xxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxxxxx xxxx.
  • xXxxx Xxxxxxx xx "xxxxxxx Xxxxxxxxxxx" xxxxx xxxx xxxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx xx xxxxx Xxxxxxx xxxxxxxxxxx xxxx, xxxx xxx xxxxxxxx xxxxxx xx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxx.

xxxxxx

2. Mieter: Anspruch auf Betriebskostenabrechnung mit haushaltsnahen Diensten

Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxx xxxx Xxxxxx xxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxx, x.X. xxxx Xxxxxxxxxxxxxxxx, Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxxxx xxxxx Xxxxxxx. Xxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx, x.X. xxxx Xxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx. Xxx xxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xx xxx xxx.

Xxx Xxxxx xxx: Xxx xxxx xxx Xxxxxx xxx, xxxx xxx Xxxxxxxxx xxxx xxxxxxx, xxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xx xxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xx xxxxxxxxx, xxxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx xXX Xxxxxx xxx xx.xx.xxxx, xx X xxxxxxx.

  • Xxx Xxxx: Xxx xxxxx Xxxxxx xxxxx xxxxx xxxx Xxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxx xxx, xxx Xxxxxx xxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxx Xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxx xx Xxxxxxxx, xxx xxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxx.
  • Xxx Xxxxxxx xxxxxxx, xxxx xxx Xxxxxx xxx Xxxxx xxx, xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx xxxxxxxxx, xxxxxx xxxxx xxxx xxx Xxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxx xxxxx xxxx "Xxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX" xxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxx "xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx" xxxxxxxxx xxx xxxxxxxxxx. Xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxx xxxxxx xxxxxxxxxxx xxxxxx. Xxxxxx xxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx. Xxxxxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxxxx xxxxx xxx Xxxxxxx xx Xxxxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx.

 

V. Renten und Pensionen

 

1. Krankenversicherung: Beiträge nicht auf Kapitalabfindungen und Sofortrenten

Xxxxx xxx xxxx Xxxxxx, xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxx xxx xx Xxxxx xxxxxxxx xxx xxxxx xxxxxxxxx xxxxx xx x,xxx xx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xx xxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx: xx,x xx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx,xx xx, xxx xxxx xxxxxx xxx xxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx.

Xxx xxxxxxx Xxxx xxxxxx xxxx xxx Xxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx: Xxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxxx xxxxxxx Xxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xx xxxxxx xxx xxxx xxx xxxxx xxxxxxxxxxx XXxXxxxxxxxxxxx xxxxx: xx,x xx xxxxxxxxxx Xxxxxxxxxxxxx xxx x,xx x xxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx: x.xxx XXXx.

Xxxxxxxx xxx xxx xxxxxxxx Xxxxx: Xxx xxxx, xxxx xxx xxxxxxxxxx xx xxx XXX xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxx xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxx Xxxxx xx xxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxx xxxxxxxxxxx: Xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx, xxxx xxxx xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xx xxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X xx XX xxxx Xx.

  • Xxx Xxxx: Xx Xxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx.xxx XXX xxxxxxxxxx. Xxxxx xxxxxx xxx.xxx XXX xx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx XXX xxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxxxxxxxx xxxx, xxx xxxx xxx xxx Xxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xx Xxxxx xxx xx XXX xxxxxxxxx. Xxxx xxx xxxxxxxxxx xxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx, xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxxx xxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxx. Xxxx xxxxxx Xxxxxxxxxxxx, xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx!
  • Xxx XXX xxx xxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxxx xxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxx xxxxx xxxxxxxx, xxxx xxx xxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx. Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxx xxx xxxx xxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxxxx xxx.

XXXX xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx Xxxxxxxx, xxx Xxxxxxxxxxx xxx xxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx xxxxx xx Xxxxx xxxx!x, xxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxx "Xxxxxxxxx xxxx Xxxxxxxxxx" xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxx xxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxx xxxxxxx xxxx, xxxx xxxx xxx xxxxx xxx xxxxxxXxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx.

XXXXXXXXX: Xxxxxxxx xxx XXXxXxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxx xxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxx xxxx xxx xxxx xxx Xxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxxxxx xxx xxx xxxxxxx Xxxxxxxx. Xxxx xxxxxx xxxxx: Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx, xxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx.

xxxxxx

2. Krankenversicherung: Keine KV-Beitragspflicht für Versicherungsleistungen

Xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xXXxXx x xxxxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxx x, xxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxx xxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X xx XX xxxx Xx.

  • Xxx Xxxx: Xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx. Xxxxx xxxxx xx xx Xxxx xxxx xxxxxxxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxx" xxxx xxx xxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxx: Xxxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx x.X.x xx xxx Xxx. x Xxxx x Xx. x XXX X xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx.
  • Xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx x.X.x. xx xxx Xxx. x Xxxx x Xx. x XXX X xx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxxx" Xxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxx. Xxxxx xxx xx xxxx Xxxxxxxxxxxxx xxxx xxxxxx xx xxxxxxxxxxxx xxx XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx.

xxxxxx

VI. Selbstständige

 

1. Geschenke: Keine Abzugsbeschränkung aufgrund übernommener Pauschalsteuer

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

Xxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxx xxx xx XXX xxxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx x Xxx. x Xx. x XXxXx. Xxxxx xxxx xxx Xxxxxxxx xxxxx xxx xxxxxxxxxx xxxxxx. Xxx Xxxxx xxxx xxx xxxx, xx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx xx XXX xxxxxxxxxxx xxxx xxxx xx xxx xxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx.

  • Xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx xxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xx xxx xx XXXxXxxxxx xxx xxxxxxxxxxxxx. "Xxx Xxxxxxxx xxx xx XXXxXxxxxx xxx xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxx xxx xxxxx xxxxxxxxxxxxx" xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.
  • XXXX xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx xxxx xxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxx xxx xxx xxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx. Xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xx XXX xxxxxxxxxxxxxx xxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXX xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxx: Xx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxxx xxxxxxx xxx xxxxx xxxxx xxxx xxxxxx, xxxx xxx Xxxxxxxx xxx xx XXX xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xx xxxx xxx xxx x.x. XXXxXxxxxxxxx xxx xx.x.xxxx xxxxxxxxx. Xxx xxxxxxxx: Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx x xxx xx XXXxXxxxxx x xxx xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xXxXxxxXX xxx xx.x.xxxxx.

XXXXXXXXX: Xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xx XXX xxxxxxxx. XXxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxx xxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, Xx. xxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxx xxx xx XXX xxx xxxx: xx XXXx xxxxxxx. XXx. xxx xxx. Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxxxxx xXXX Xxxxxxxxx xxx xx.xx.xxxx, X xxxxx Xxx Xx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

xxxxxx

2. Betriebsunterbrechungsversicherung: Versicherungsleistungen steuerpflichtig

Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxx xxx Xxxxx, xx Xxxxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxx Xxx xxx xxxxxxxxxxxx Xxxxxxx:

  • Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx, xxxxxx xxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx.
  • Xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx, xxxxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxxx xxx Xxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxx xXX Xxxxx xxx xx.xx.xxxx, xx X xxxxxxx.

  • Xxx Xxxx: Xxxx XxxX xxxxx xxxx XxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxxx xxx x.x. xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx, xxx xxxx xxx xxxxxxxxxxx Xxxxxx xxxx. Xxxxxxx xxxxxx xxx Xxxx xxxxxxx xxxx xxxxxxxx Xxxx xxxxxxxxxxxxxxxxx xxxxx xxxx xxx XxxX xxxxxx xxxx xxxxxx, xxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxx xx.xxx XXX. Xxx XxxX xxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx, xxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xxx xxxxxx xxx Xxxxxxxxxxxxx.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx XxxX xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxx xxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx, xxxxx Xxxxxxx xx xxxxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxx xxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxx, xxxx xxx xxxxxxxxxxxxx, xxx xxx Xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx: Xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx.

xxxxxx

VII. Steuergrundlagen

 

1. Einspruch: Verlängerte Einspruchsfrist bei fehlendem Hinweis auf E-Mail?

Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxx, xxxxxx xx Xxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx x x.x. xxx Xxxx xxx Xxxxxxxxxx x xxxxxxxxx xxx. Xxxxx xxxxx Xxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxx xxx xxx XXx.

Xxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx. xxx xxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx, xxx xxx Xxxx xxxx xx Xxxxxx xxxxx xxx xxx xxxxxx Xxxxx xxxxxxxxx: "Xxx Xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx" xxx xxx XXx. Xxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxx, Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxx xx xxx XXXXx. Xxx xxxxxxxxxxxx xxx xx xxxx xxxxxxxx, Xxxxxxxxx xxx XxXxxx xxxxxxxxxx, xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxx xxx xxx xxx XXx. Xxx xxxx xxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx XxXxxx xxxxxxxxxxx xxxxx Xxxxxx xxxxxx, xxxx xxx xxxx xxx Xxxx xxxx Xxxx xxx, xx Xxxxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxx xxxXxxxxxxxxxxx xxx Xxxxxxxxxx xxx XxXxxx xxxxxxxxx xxxx. Xx xxxxxx xxx, xxxx xxxx Xxxxxxxxx xxxxxxx, xxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxx xxxxxxx Xxxxx xxx xxx xxxxxxx Xxxxxxxx xx xxxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxx XXXxXxxxxxxxx xxx xx.xx.xxxx, XXX X xxxxxx XXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxxx.

Xxx x.x.xxxx xxxxx xxx xxx "Xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx" xxx xx.x.xxxx xxx Xxxxxxxxxx xxx xx xxx XX xxxxxxxxx. Xxx xxxxxx xxx: "Xxx Xxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx." Xxxxxxxx xxxxx xxxx Xxxxxxxxxxxx, xxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx XxXxxx xxxxxxxxx xxxxx

XXXXXXX xxx xxx XxxxxxxxxxXxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xx Xxxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx xxxx Xxxxxx xxx xxx Xxxx xxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx XxXxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxx xx xxx Xxx. x Xxxx x XX xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xXX XxxxxxxxxxXxxxxxxx xxx xx.x.xxxx, x X xxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxx Xxxxxx xxxxx XxXxxxxXxxxxxx xxxxxxxxxx xxxxx Xxxxxx xxxxxxxxx xxx. Xxx Xxxxxxx xxxxxx xxxxxx xxx, xxxx xxxx xx xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxx xxxxxxxx xxxx, xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx, xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxx xxxxxxxx xx xxxxxxx xXX Xxxxx xxx x.x.xxxx, x X xxxxxxx.Xx XXX XxxxxxxxxxXxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx.

xxxxxx

2. Änderung des Steuerbescheids: Verbesserte Bagatellgrenze für Steuerzahler

Xxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxx xxxx xxxx xxx Xxxxxx xx Xxxxx Xxxxxxx xx xxxxxxx xxx xx XXX xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxxxxxxxx xxxxxxxx. Xxxxxxxxxxxx Xxx Xxxxxxxxxxxxxxxxxxxxxx!

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx "Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xx Xxxx xxxxxxxx" xXXX xxx x.x.xxxxx. Xxxxx xxxxxx xxxxxxxxxxx xxxxx xxx xxx Xxxxxxx, xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxx xx XXX xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx xxxx x xxx xxxx xxxxx xxx Xxxxxxxx xxx xxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

XXXXXXX xxxx xxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx: Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxx xxx xxxx xxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xx XXX xxxxxx xxx. Xxxx xx Xxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxxxx xxxx xxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxx xxxx xxx xx XXX xxxxxxxxx xxx. Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xx XXX x xxxxxxx xxxxxx xx XXX x xxxxxxxx.

xxxxxx

3. Das Jahresende 2017 naht: Höchste Zeit für bestimmte Anträge

Freiwillige Steuererklärung für das Jahr 2013

Xxxxx Xxx xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxx. Xxxxxx xxxxx Xxx xx Xxxxxxxxxxx x Xxxxx Xxxx, xxxx xxx Xxxx xxxx xxxx xxxx xxx xxx xx.xx.xxxx. Xxxx xxx xx xxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx, xxxxxxx Xxx xxxx xxxxxxx Xxxxx Xxxxxx xxxxxx xxxxxxxxxxxxx. Xxxxxxx Xxx, xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxx xxxxxx xxxx.

Xxx Xxxxxxxxxxxx xxxxx Xxx xx Xxxxxxx Xxx xxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

Antrag auf Arbeitnehmer-Sparzulage für das Jahr 2013

Xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxx xxxx XxxxxxxxxxxxxXxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxx x xx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxx Xxx xxxx xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxxx Xxx xxx Xxxxxx xxxxxxx xxxxxxxxxx. Xxx xxxx xxxxxxxxxxx xxx xxx Xxxx xxx xxxxxxx Xxxxxx xxxx xxx Xxxxxxxx. Xxxx xxxx xxx XxxxxxxxxxxxxXxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxx xxx, xxxx xxxxx xxx Xxxxxxxxxxxxx xxx x Xxxxx. Xxxxxx xxxxx Xxx xxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxx X xx.

Xxxx xxxx xxxxx Xxx xx Xxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxx.

Antrag auf Altersvorsorgezulage für das Jahr 2015

Xxxxx Xxx xxxxxxx xx Xxxx xxxx xxxxx XxxxxxxxXxxxxxx xxxxxxxxxxxxx xxxxxx, xxxxxxx Xxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxx xxx xxxxxxx Xxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxx, xxxx xxx Xxxx xxxx xxxx xxx xxxxxxxxxxx xx.xx.xxxx. Xxx Xxxxxx xxxxxxx Xxx xx xxx Xxxxxxxx xxx XxxxxxxxXxxxxxxxx, x. X. Xxxxxxxxxxxx, Xxxx, Xxxxxxxxxxxxxxxxx, xxxxx xx xxx Xxxxxxxxx.

Xxxxxxxxx xxxxxxxx Xxx xx Xxxxxxx XxxxxxxxXxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx

Antrag auf Wohnungsbauprämie für das Sparjahr 2015

Xxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx, xxxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxx Xxx xxx xxx Xxxxxxxxxxxx, xxxxx xxxx Xxxxxxxxx. Xxx Xxxxxx xxxxxxx Xxx xxx xxxxxxxxxxx xx. Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxx, xxxx xxxx xxxx xxx xxx xx.xx.xxxx.

Xxxxxxx Xxxxxxxxxxxxx xxxxxx xx Xxxxxxx Xxxxxxxxx.

Freistellungsaufträge für Kapitalerträge

Xxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxx Xxxxxx xxxxxxxxxxxxxx. Xxxx xxxx xxx xxx Xxxx xxx. xxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxxxxxx Xxx xxxxxx xxxxxx, xxxx Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxxxxxx xxxxxxxx. Xx xxxxx xx xxx Xxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx, x. X. xxx xxx xx.xx. xxxx xxxxx xxx xxx x.xx.

Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xXXXx.

Verlustbescheinigung bei Kapitalanlagen

Xxxxx Xxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxx Xxxxxxxx xxx xxx xxxxx xxxxxxx Xxxx Xxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxx xx Xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxxxxxxxxx. Xxxx xxxxxxxxxx Xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx. Xxxxx Xxxxxxxxxxxxx xxxxxxx Xxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxxxxx. Xxx xxxxx xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx Xxx xx xxx Xxxxxxxxxxxxxxxx xxxx xx xxx "Xxxxxx XXX" xx Xxxxx xx xxx xx x xxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxx. Xxxxx Xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx xx Xxxxx xxx xx. Xxx xxxxxxxxx Xxxxxxxx xxxxxxx xxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxx xxxxxxxx Xxx xx Xxxxxxx Xxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

VIII. Kurioses

 

Hartz IV-Leistungen: Auch "vom Munde abgespartes Vermögen" wird angerechnet

Xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx XX, x.x. Xxxxx XXxXxxxxxxxxx, xxxxxxxx xxxx, xxxx xxxx xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xx Xxx. x XXX XXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx xxxxxxx Xxxxxxxxx, xxx xxx Xxxxx XXxXxxxxxxx xx Xxxxx xxx Xxxxx xxx xxx xxxxxxxxx Xxxxx XXxXxxxxxxxxx xxxxxxx "xxx Xxxxx xxxxxxxxx" xxx, xxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, X x XX xxxxx Xx.

  • Xxx Xxxx: Xxx Xxxxx XXxXxxxxxxx xxxxxxxx xxxxx Xxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxx xxxxx x.xxx XXX, Xxxxxxxxxxxxxxxx xxx xxx XXX xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx xx.xxx XXX. Xx xxxxx xxxxxxx, xx xxxx xxx Xxxxxxxxx xxx xxx XXX XXxXxxxxxxxxx xxxxxxxx xxx xxxx xxxxxxxxx "xxx Xxxxx xxxxxxxxx". Xxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxx.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx, xxx xxx Xxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx xxxx xxxxxx xxx xxxx xxxxxxxxx Xxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. x xxx x XXX XX xxxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xXx. xx xxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx XXX xXx. xx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx "xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx" xxxxxxxxx, xxxxxxx xxxxx xxxxxxxxx Xxxxxx. Xxx Xxxxxx xxxx xxxxxxxx xxxx Xxxxxxxx xxxxx xxx.