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1. Fahrten zur Arbeit:
Auch Aufladen von 'normalen' Elektrofahrrädern begünstigt

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2. Firmenwagen:
Vereinfachung für Auslagenersatz beim elektrischen Aufladen

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3. Auslandsreisen:
Neue Verpflegungs- und Übernachtungspauschbeträge 2018

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4. Doppelter Haushalt:
Heimfahrten auch ohne tatsächliche Kosten absetzbar

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5. Fortbildung:
Aufwendungen für eine Professur als Werbungskosten absetzbar?

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6. Weihnachtsfeier:
Wie das Finanzamt vom Gabentisch ferngehalten wird

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7. Riester-Vertrag:
Pfändungsschutz für Riester-Altersvorsorgevermögen

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8. Arbeitnehmer-Sparzulage:
Statt Anlage VL nur noch elektronische Meldung

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• Xxxxxxx xxx xxx "XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxx xxxxxxxxxx xxxxxxxx, xxxx xxx XxxxxxxxxxxxxXxxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxx xxx "Xxxxxx XX" xx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxxxxx xxxx xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xx Xxx. x xxx x. XxxxXXx. Xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx Xxx. xx xxx x. XxxxXXx.
• Xx Xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxx xxxxxx. Xxxxxxx xxxxx xxx Xxxxx xxx xxx xx.x.xxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx. Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxx, xxxx xxx "Xxxxxx XX" xx Xxxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.

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xxxxxx

9. Minijob:
Absenkung der Umlagen U2 und U3 im Jahre 2018

Xxxx xxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xx x xXxxxxxxxxxxxxxxxxx xx x, Xxxxxxxxxxxxxxxxxxx xx x, Xxxxxxxxxxxxxx x xx xx xxx Xxxxxxxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xx x xXxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx x x, Xxxxxxxxxxxxxx x xx. Xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx:

• Xxxxxx Xx xxxx Xxxxxxxxxxxxxxxxxxxxxx,
• Xxxxxx Xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx,
• Xxxxxx Xx xxxx Xxxxxxxxxxxxx xxxxx xxxxx xxxx Xxxxxxxxxxxxxxxx.

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Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxx xx xxxxxxxxx xxx xxxx xxxxx Xxxxxxxxx xx xxxxxxxxx. Xxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx "Xxxxx" xxx xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx. Xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xXxxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx.

XXXXXXXXX: Xxx xxx Xxxxxxx Xx xxx Xx xxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxx, xxx Xxx xxxx xxxx xxx Xxxx xxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxx xx x xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx x xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxx xxxxx xxx x xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx.

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xxxxxx

10. Freie Verpflegung und Unterkunft:
Neue Sachbezugswerte im Jahre 2018

Xxxxxxxx xxx Xxxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx, xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx".

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Xxxx Xxxxxxxxxx xxx xxxxxxxxxx, xxxx xx xxxxx xx xxxx Xxxxxxx xxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxx xxxxxxxxxxxxx, xx xxxxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxxxx: xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx.

xxxxxx

11. Sozialversicherung:
Wie sich die Beiträge im Jahre 2018 ändern

Xxx xxxxx Xxxx xxxxxx xxxx xx Xxxxx xxxx xxx Xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx. Xx xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx Xxxx xxx Xxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx x xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxx xx x.xxx XXX xxx xxxx xxxx xxx xxxxx Xxxxxx xx x.xxx XXX.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx.

xxxxxx

1. Altersvorsorge:
Erhöhung des Sonderausgaben-Abzugsbetrages

Xx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, XxxxxxxXxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xx xxxxx XxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxxxxx xxxx xxxxxxxxxx xxx xxx Xxxxx xxxx xxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx, xxxxxx xx Xxxxx xxxx xxx xx x xxx xxxxxx xx Xxxxxxxxx xxx x Xxxxxxxxxxxxxx xxx xxx Xxxxx xxxx xxx xxx x xxx xx Xxx. x XXxXx.

• Xxx xxxx xxxxxx xxx Xxxxxxxxxxxxx xx.xxx XXX xxx. xx.xxx XXX xXxxxxxxxxxxxxx x Xxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xx Xxxxx xxxx xxx xx x xxx, xxxxxxxxxx xx.xxx XXX x xx.xxx XXX xxxx xxxx xx x xxx xx.xxx XXX x xx.xxx XXXx.
• Xx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxx xxxxx xxxxxx XxxxxXxxxxx.
• Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx
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  • xx Xxxxx xxxx xxx xx xx.xxx XXX x xx.xxx XXX. Xxx xxxxxx xxxx xxx xx x xxxxxxxxxxxxxx xxx xxx xxxxxxxxxx xx.xxx XXX x xx.xxx XXX.

XXXXXXX xxxxxxx xxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx x.xxx XXX xxx x.xxx XXXx xxx xxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xx,x x xxx xx,x xx. Xxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, XxxxxxxXxxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxxx xxxxx Xxxxxxxxx xxx xxx xx x xxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxx xx.xxx XXX xxx. xx.xxx XXX.

• Xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxx xxxxxxx, xxxxx xxx Xxxxxx xxx xx x xxxxxxxxx xxx xxxx xxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxxxxxx xxx xxx xx x xxxxxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxx.

xxxxxx

2. Krankheitskosten:
Aufwendungen für Liposuktion steuerlich nicht absetzbar

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Xxx Xxxxxxxxxxxxx xXxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxx xxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xx Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxx xxxx xx xx xxxx xxxxx xxxx xx xxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx, xxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxx, xxxx xx xxxx xxxxx xx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxx.

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• Xxx Xxxx: Xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxx xx Xxxxx xxx xx.xxx XXX xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxx xxxx xx xxxxx Xxxxxxxx. Xxx xxxxxxxxxxxx Xxxx xxxxxxxxxxxx, xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxxx. Xxx xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxx xx. Xxx Xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx.
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xxxxxx

3. Angehörige im Heim:
Wenn Kinder für die Eltern zahlen müssen

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4. Haushaltsnahe Dienste:
Steuerbonus auch für das Ausführen des Haustieres

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1. Trennungskinder:
Höhere Unterhaltssätze, aber weniger Unterhaltszahlung

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2. Trennungskinder:
Erhöhung des Unterhaltsvorschusses

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• Xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxx x. Xxxxxxxxxx xxx XXX xxxx XXX Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx XXX Xxxxxxxxxxx, xxxx Xxxxxx xxx xxx xx. Xxxxxxxxxx xxx XXX xxx xx x.x.xxxx xxxx xxxxxxx Xxxxxx xxx xxx xx. Xxxxxxxxxx xxx XXX xx Xxxxx.

XXXXXXX xxxxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxx. Xxxxxxxxxx xxxxxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx x Xxxx.

Xxxxxxx Xxxxx: Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxx: Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx.

xxxxxx

3. Kindergeld:
Verkürzung der rückwirkenden Auszahlung von Kindergeld

Xx Xxxxxxxxxx xx xxxxxxxx, xxx xxx Xxxxxx xxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxx xxxxxxx x Xxxxx, xx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xx xxx xx xxxxxxxxxx xxx. Xx xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x Xx. x XX. Xxxxx xxx xx xxxxxxxx, xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxx xx Xxxxx xxxx xxxxxxx xx xxxxxx.

Xx xxx x.x.xxxx xxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx: Xxxxxxxx xxxx xxx Xxxxxxxxxx x xxxxx xxxx xxx xxxxxxx xxxx Xxxxx x xxxxxxxxxxxx xxx xxxx xxx xxxxxxx xxxxx Xxxxxx xxx Xxxxxx xxx Xxxxxx xxxxxxx, xx xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xxx xx Xxx. x XXxX xxx xx x Xxx. x XXXX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxx Xxxxxxxx xxxx xxxxxxxxxx, xxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx xxxxxxx xx xxx XX xxxxx xxx Xxxxxxxx xxx, xxxx Xxxxxxxxxx xxx xxxx xxxxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxxxx. Xxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx, xx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxx xxxxx xxxx xxxxxxxxx xxxxxx xxxx.

Xxx xxxx Xxxxxxxxxx xxx xx xx Xxx. x XXxX xxxxxxx xxxx xxx xxx xxx Xxxxxxxxxx x xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx. Xxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxx xxxxxx Xxxxxxxx xxxxx xxx XxxxxxXxxxxxxXxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxx xxx xxxx xxx xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxx Xxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx xx Xxx. x XXxX xxxxxxxxxxx xXXXxxXxxxxxxxx xxx xx.xx.xxxx, Xx XX xxX xxxxxXXxxxxxxxxxx.

XXXXXXXXX: Xxx xxxx Xxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx: Xxxxx Xxxxxx xxxxxx xxxxx, xx xxxxx xxxx xxxx Xxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx, xxxx xxx xxxx xxxxxxx Xxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxx xxxxxx xxxxxxx. Xxxx xxxx xx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xx xxxx "xxxxxxxxxx" Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxx Xxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxx xxxxxx xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxx xxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx xxx Xxxx xxxxxxx xxxx Xxxxxxx xxxx xx xxx Xxxxxxxxxx xxxx xxxxx Xxxxx. Xxx Xxxx xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxx xxxxxxx xxxx xxx Xxxx xx Xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx. Xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxx xxx xx Xxxxxxx xxxx Xxxxxxxxxx xxxx. XXXX: Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx xx Xxx. x XXxX xxxx xxx Xxxxxxxxxx xxxx xx Xxxxxxxxx xxxx xxxxxxxxxx xxxx x Xxxxxx xxxxxxxxxxxx!x.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxx.

xxxxxx

1. Freistellungsaufträge:
Zu Jahresbeginn überprüfen und neu justieren!

Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxx xxx Xxxxxx xxxxxx xxxxx Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xx xxxxxx Xxxxx Xxxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxxx. Xxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xxx XXX xxx xxxx Xxxxxxxxxxxx x.xxx XXX.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxxxxxx xxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxxxxxxxx xxxx xxx xxxxxxx, xxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxx Xxxxx xxxxxxxx:

• Xxxxxx xxxxxx xxx xxxxx Xxxx xxxxxxxxxx xxx xxx xxxxx xxxxxxx xxx xxxxxxxx.
• Xxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx.
• Xxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxx xxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxx xxxxxxxxxxxxxx xxxxxx.

Xxxxxxxxxxxxx Xxx xxxxx Xxxx Xxxxxxxxxxxxxxxxxxxxxx! Xxxxxxx Xxx, xxx xxxxxxx Xxxxxx Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxx Xxx xxxxxxxxxxx xxxxx. Xxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxxxxx Xxx xxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx x xxx. xxx xxx Xxxxxxxxxxxxxxxxxxx xxx x XXX. Xxxxxx Xxx xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx, xxxx xxxxx xxxxxxx Xxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxxxxx Xxx xxxxxxx xxx xxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxx xxx xxxxxxxx Xxx xxxxx xxx. Xxxxxxxx Xxx, xxxx Xxx xxxxxxx Xxxx xxx xxxx xxxxxxxxxxx xxxxx. Xxxxxx Xxx xxxxxx xx xxxxx Xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx, xxxxxx xxxxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxx xxxxxxxxx.

Xxxx xxxxxx xxxxx Xxxxxxxx xxx xxxxxxxx xxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxx xxx xxxxxxxxxx xXXXx

Xxxx xxxxxxxx Xxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xXXXx.

xxxxxx

2. Abgeltungsteuer:
Veranlagungsoption für unternehmerische Beteiligungen

Xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxx, xxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxx xxx XxxXxXxxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxx xxxxxxx Xxxxxx xxxxxxxxxxxxxxx, xxxxxx xxxxxx xxxx Xxxxxxxxxxxx xx xxxxxx xxxx. Xxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x, xxx xxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xXxxX, xxxx XX xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xx xxx xxxxx Xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxxx. Xxxx xxx xxxxxxxx, xxxx Xxx xx xxxxxxxxxx xx x xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx xx xxxxxxxxxx x x xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxx xxxxx xxxxxx xxxx xxx xxx Xxx. x Xx. x XXxXx.

• Xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx. Xx xx xxxx xx xxxx xxxxxxxxxxx, xxxxxxxxxxxxxx xxxx xx xxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxxxxx xxxxx Xxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxx x xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xx xxx XxxX xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxx.
• XXXX xxx XXX xxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx xx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx xxx xxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xx xxx xxxxx XxxXxXxxxxxxxxxx xxx xxxx xxx x x xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx.

XXXXXXX xxxx xxx xxx "Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx xxx XXxXxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx" xxx xx.xx.xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx. Xx xxxx xxxx xxx xxx Xxxxxxx "xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxx", xx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xx xxxxxx xxx xxx Xxx. x Xx. x Xxxxxx. x XXxXx.

XXXXXXXXX: "Xxxxxxxxxxxxxxxxxx" xxxxxxxx, xxxx Xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx xx x Xx. xx XXxXx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xx x xxxxxxxxxx, xxx xxx xxxxxxxx xx x xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xx xx x xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxx xxxx xxxxx. Xxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx.

xxxxxx

1. Renovierung nach Wohnungskauf:
Beseitigung nachträglicher Schäden absetzbar

Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxx xxxx xxxxx Xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxxxxxxx: Xxxxx xxx Xxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxx xxxxxx xxxx xxx xx x xxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xx xxxx xx xxx. xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxx xxx xx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx x Xxx. x Xx. xx Xxxx x XXxXx.

Xxxxx Xxxxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx x xx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxx x Xxxxxxx. Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxx. Xxxx xxxxxxxxxx xxx xxxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxxx xxxxxx. Xxxxxxx xxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx x xxxxx xxxxxxxxxxxxxxx xxx xx xxXxxxxx x xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxxxxxxxxxx xxxx. Xxxxxxxx xxxx xxxxxx Xxxxxx Xxxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx, xxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx, xxxxxxx xxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxx xx Xxxxxxxx xxxxxxxxxx xxxxxx xxx, xxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxx, xxxxxxxxxxxxxxx xx x.xx.xxxxx.

Xxx Xxxx: Xxx Xxxxxxxxx xxxxxx xxx x.x.xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxx xx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxx. Xxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx. Xx Xxxxxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxx xxxxxxxxxxx xxx Xxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxxxx xx Xxxx xxxx xxxx xx.xxx XXX xxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx Xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxx.

xxxxxx

2. Handwerker:
Auch Maßnahmen zur Wohnflächenerweiterung begünstigt

Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xx x, xxxxxxxxxx x.xxx XXX, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXxXx. Xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxx Xxxxx, xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxx xxxx

Xxxxxxx xxx, xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xx xxxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxx.

XXXXXXX xxxxxx xxx xxxxxx xxx, xxxx xxx Xxxxxxx, xxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx, xxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxx:

• Xxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx "xxxx Xxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxx xxxxxxxx" xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx. Xxxx xxxxxxxx Xxxxxxxx xxxx xxxxx Xxxxxx, Xxxxx, Xxxxxx xxxx xxxx Xxxxxxxxxxx, xxxx xxxxx xxxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxx. Xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxx xxxxxx Xxxxxxxxxxx.
• Xxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx: Xxxxx xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx "xxxx Xxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxx xx xxxxxx Xxxxxxxxxxxxxx" xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx. Xxx xxxxxxxx: Xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxx xxxx xxxxx xxx Xxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxxx.

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

xXxx xxxxxx "Xxxxxxxxxx xxxxx Xxxxxxxxx"x Xxxxxxxxxxx xxxx xxx xxxx Xxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxx. Xxxx xxxxxxx xxxx Xxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxx xxxx xxxxx Xxxxx xxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxx, xx xxx xxxx xxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx.

Xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxx xx xxxx xxxxx Xxxxx,

• xx xx xxxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxx xxx xxx Xxxx, xxxx xxxxx Xxxxx, xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxx, xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx, xxx xxxxxxxxxx Xxxxxx xxxxx Xxxxxxx, xxx Xxxxxxxx xxxxx Xxxxx, xxx Xxx xxxxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx.
• xx xxx Xxxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxx, xxx Xxxxxx xxxxx Xxxxxxxxx, xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx, xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx.

xxxxxx

3. Verbilligte Vermietung:
Kürzung auch für vorab entstandene Werbungskosten

Xxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxxx. Xxxx xxx xxxx xxxx xxx Xxxx, xxxx xxx xxxxxxxxxxx Xxxxx xx x xxx xxxxxxxxxxxxx Xxxxx xxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxxxx xxx xx x xxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxx, xxx xxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxx xxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx, x.X. xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxx xxx xxx Xxxxxxxxxx. Xxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xx x xxxxx xxxxxxxx xxxx, xxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxx xxxxxxxx. Xxx Xxxxxxxx xxxxxxxx xxxx Xxxx xxx Xxxxx xxx Xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xXX Xxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx.

XXXXXXXXX: Xxx xxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxx Xxxx: Xxxxx Xxx xxxxxxxxx xxxxxxxxxxxx xxxxx, xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxxx xxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxx xx xxx Xxxx xx xxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx. Xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xxxx xxxxxxxx xxxxxxx x xxx xx Xxxxxxxxxxx xxxxx xxx Xxxx xxx. Xxxx xxx xxxxxxxxx Xxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxx xxxxxx Xxx. "Xxx xxxxxx Xxxxxxxxxx, xxxx xxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxxxxxxx xxxxx."

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx.

xxxxxx

1. Neurentner:
Guter Steuerrat für neue Ruheständler des Jahres 2017

Xxx xx Xxxx xxxx xx Xxxxxxxxx xxxxxxxx xxx xxx xxxxxxxx Xxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxx xxx, xxxx xxxxxx xxxxxx Xxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxx xxxxxxx, xxxxxxx xxxx xxxx xxx xxx xxx xxxxxxxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx.

Xxx xxxxxx xx Xxxxx xxxxxxx: Xx xxxxx xxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxx xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx, xxx xxxxxxx xxxx Xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxxxx xxxx Xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, XXXxXxxxx, Xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxx.

xxxxxx

2. Rentennachzahlung:
Jetzt Sparerpauschbetrag für Zinsen auf Nachzahlung

Xxxxxx xxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxx xx xxxxx Xxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxx xxxxx x xxx xxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx x x x.x. xxx xx Xxx. x XXX Xx.

• Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx "xxxxxx Xxxxxxxxxx" xxx xxxxxxxxxx xxx xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxx, XxxxxxxXxxxx, Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx". Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx xxx Xxxx xxx Xxxxxxx xxx Xxxxxxxxx, x.X. xx Xxxxx xxxx xxx xx x xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx xxx xxxx.
• Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxxxx, xxx xx xxxxxx Xxxxx xx xxxxxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxxx.

XXXXXXX xxxxx xxxx xxx Xxxxxx xxx xxxxx XXXxXxxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxx x.x.xxxx xxxxx xxxx xxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx xxxxxx, xxxxxxx xx xxxxxx Xxxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxxxxxxxxxx xxxx. Xxx xxxx Xxxxxxxx xxxx xxxx xxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxX xxxxxxxxxxxxxx.

XXXXXXXXX: Xxx xxxx XXXxXxxxxx xxxxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxx xxxx, xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxx. x.xxx XXX xxxxxxxxxx xxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx "Xxxxxx XXX" xxxxxxx. Xxxxxx xxx xxxxxx xxxxxxx Xxx xxx Xxxxxx xxxxx xxxx xx xxx "Xxxxxx X" xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxx xx xx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxx Xxxxxx.

xxxxxx

3. Witwenrente:
Steuerpflichtig mit dem Besteuerungsanteil und nicht steuerfrei

Xxxx xxx Xxxxxxxxxx xxxxxx, xxx xxx xxxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxx xxxx Xxxxxxxxxxx. Xxxxx Xxxxx xxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. XxxxxxxxXxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx: Xxx xxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx. "Xxx Xxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx, xxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx" xXXxxxXxXxxxxx xxx xx.x.xxxx, x XxX xxxxxxxx.

Xx xxxxxxxxxx xxx xxx XxxxxxxxXxxxxxxxxxx x xxxxxx xxx xxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxxxx, xx xxx xxx XxxxxxxxXxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx x xxx Xxxxxxxxxxxxxx. Xx xxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxx x Xxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xx xxxxxxx Xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxx xxxxxxx Xxxx xxx xxx Xxxxx xx xxxxxx Xxxxx xxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxxx.

Xx xxx XxxxxxxxXxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx, xxx xxx Xxxxx, xx xxx Xxxxx xxxx xxxx xxxxxxxxxxxxxxx xxx, xxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxxxxxxx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx XXX xxxxx xxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxxx xxxx xxx xxxx "xxxxxxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxx xxx xx xx XXX XX, xxxxx xxxx x xx Xxxx xxxxx Xxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx. Xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxx xxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, X X xxxxxx.

Xxx Xxxx: Xxx Xxxxx xxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxx, xxx xxxxxxxx xxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxx xxx Xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxx xx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxx, xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxx xxx, xxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx x xxx Xxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx: Xxxxxxx xxxx Xxxxxxxxxxx.

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1. Investitionsabzugsbetrag:
Bei Rückgängigmachung Änderung in der Anlage EÜR

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2. Umsatzsteuererklärung 2017:
Änderung im Formular

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1. Steuererklärung 2017:
Neues Freitextfeld - Was das bedeutet

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2. Steuerentlastung:
Erhöhung des Grundfreibetrages, Abbau der kalten Progression

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3. Familienstand:
Ehe auch für gleichgeschlechtliche Paare ab 1.10.2017

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Weihnachten 2017:
Ohne Fiskus keine "Stille Nacht"

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