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Xxx Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxx xxxx xxxxxxxxxxxx, xxx xxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xx Xxxxx xxxx xxxxxxxxxxxx XxxxxxxxxxXxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxx XxxxxxxXxxxxxx. Xxxxxxxxxxx, xxxx Xxxxx Xxxxxxxx xxxxx Xxxxxx xx Xxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxx xxxxxxxxx, xx xxx Xxxxxxx XxxxxxxXxxxxxx xxxx Xxxxxx Xxxxxx xxx xxxxx XXXxXxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx. Xxx Xxxxxx, xxx Xxxxxx xxxxx xxxxx.

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Xxxx xx XxxxxxxXxxxxxxxx xxxx Xxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xx, xx Xxxxxxx xx Xxxxx xxx, xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxx xxxx, xxxx xxxxxxxxxxxx. XxxxxxxXxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxx xxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx.

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1. Erstausbildung und Erststudium:
Riesige Enttäuschung und keine Besserung

Xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxx xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx.X. Xxxxx, xxxxxx Xxxxxxx, Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxx Xxxxx xxx xxxxxxxx xxx xx x.xxx XXX xxxx xxxx: x.xxx XXXx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxx Xxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx x xxxx xxxx xxxx Xxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxx x xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx x Xxx. x, xx xx Xxx. x Xx. x XXxXx. Xxx Xxxxxxxxxxx xxx xxxxx:

• Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxx xxxxxxxxxxxxxx xxx, xxxx xxxxxx Xxxxxxxxxx x xxxx xxx Xxxxxxxxx x xxxxxxxxx, xxx xxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxx xxxx xxxxx xxx Xxxx, xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxxx xxxxx xx xxxxx "Xxxxxxx", xxx xx xxxxxxxx Xxxxx xxxxxxxxxxx xxxxxx xxxxxxx xxx xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxx xxxxxxxxxx xxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx. Xxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx, xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xx.xxx Xxxx xxxxxxxx.
• Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xXxxxx, xxxxxx Xxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxx xxx xxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxx. Xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxx.

Xxxx xxxx xxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx:

• Xxxx xxxxx Xxxxxxxxxxx xx Xxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx x.xxx XXX xx.xxx XXX xx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx.
• Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx x xxxx xx Xxxxxxxxx xx xxx Xxxxxx x xx xxxxxxxxxxxx Xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxx, XX X xxxxx x.x.x.
• Xxx xxx "XxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx" xxx x.xx.xxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx XXXxXxxxxxx xx xxx Xxxxx xxxxxxxx xxx xxx xxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxxx xx xx.xx.xxxx xx Xxxxx, xxxx xxxx xxxxxxxxxxxx xx xxxx. Xxx xxxxxxxxxxxx Xxxxxxxxx!
• Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xx. Xxxxxx xxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxx. Xxx XXXxXxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx, xx xx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx, xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxxxx xxx xx.x.xxxx, XX X xxxxx, XX X xxxx, XX X xxxx x.x.x.

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• Xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxx xx xxxxxxxx xxxxxxxxxxxxx Xxxxxxx. Xxx xxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx, xxxxxxx xxxxxx xxx Xxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxx. Xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx. Xxxxx xxxxxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xx xxxxxx xxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xx xx Xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx. Xxxx xxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxxx xxxx. Xxxx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxx Xxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx. Xx Xxxxxxxxxxxxxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxxx xxxx x xxxxxx xxx xxx Xxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx. Xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxx, xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, x.X. xxx Xxxxx xxxx xxxxxx Xxxxxxx.

Xxx xxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxx xxxxxx Xxxxxx xxxx xxxxxxx, xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxx, xxx Xxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxxx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxx" xxx Xxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XX xXXXxXxxxxxxxx xxx xx.x.xxxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxx xxxxxxx. Xx xxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxx xxx Xxxxx "Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx" xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx

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2. Pilotenausbildung:
Weiterhin Zweiklassengesellschaft bei der Steuer

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXXXXx xxx xx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxx xxx xx.xxx XXX xxx xx.xxx XXX xxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxx Xxxxxxx, Xxxxxxxxxxxxxxxxxx xxx. xxxxxxx. Xxxx Xxxxxx xxxx xxxxxx xx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx. Xxxx xxxx xx xxxx xxxxx xxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xx Xxxxxxx. Xxx xxxxx Xxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx. Xx xxxxxxxxxxxxx xxx xxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxx xx xxx xxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxxxx xxx xxxxxx "Xxxxxxxxxxx" xxxxx xxxx xxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx.

(1) Pilotenausbildung als Zweitausbildung

Xxx xxxxxxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxx Xxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxxx x xx xxxxx, xxx xxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx. Xx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx xxx xxx. xxxx xx xxxxxxx Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxxx xxx Xxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxxxx xxx x Xxx. x XXxXx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

(2) Pilotenausbildung als Erstausbildung

Xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx, xxxx xx Xxxxxxxxx xx xxx Xxxxxx, xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxxx: x.xxx XXXx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxx xxxxxxxxxxxxxx xxx, xxxx xxxxxx Xxxxxxxxxx x xxxx xxx Xxxxxxxxx x xxxxxxxxx, xxx xxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxx xxxx xxxxx xxx Xxxx, xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxx xxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx:

• Xxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxx xxxxxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxx Xxxxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxxx.
• Xxx xxxxxxx xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx, xxxx xxxxxxxx xxx Xxxxxxxxxx xxxxx xxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxx "Xxxxxxx" xxxxx xxxxxxxxxxxx xxx xxxxx xx Xxxxxxxxxx xxxxxxxxxxx. Xxx xx xxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxxxx xxx xxx. xxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx.

Xx Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxxx xxxxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xx xxxxxx Xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xx xxxx xx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxx, XX X xxxx, XX X xxxxx, XX X xxxxx, XX X xxxxxx.

Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxx XXXxXxxxxxx xx xxx Xxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxxx xx xx.xx.xxxx xx Xxxxx, xxxx xxxx xxxxxxxxxxxx xx xxxx. Xxx xxxxxxxxxxxx Xxxxxxxxx! x"XxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx" xxx x.xx.xxxxx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xx. Xxxxxx xxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx, xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxxxx Xxxxx x xxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx x xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxx. Xxx XXXxXxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx, xx xx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx, xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxxxx xxx xx.x.xxxx, XX X xxxxx, XX X xxxx, XX X xxxx x.x.x.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx x xxxx xxxxx x Xxxxxxx!x x xxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx x xxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxx, xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxx xxxxx: Xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx! xXXxxxXxXxxxxxxxx xxx xx.xx.xxxx, x XxX xxxxx, x XxX xxxxx, x XxX xxxxx, x XxX xxxxx, xxxxxxxxxxxxxxx xx xx.x.xxxxx.

Xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxx, xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx. Xxxx xxxxxxxxxxxxxxx xxx xx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx, xxx xxxxx Xxxxxxxxx xxxxxx xxxx. Xxxxxxxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxx, xxxxx xxx Xxxxxxxx xxxxxx xx xxxxxx Xxxx xxx Xxxx xxxx xxx Xxxxxxxxxxx:

• "Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxx. Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxxxx Xxxxxxx xxxxxx xxxx xxxx xx xxxxxxxxx xxxx, xxxx xxxx xx xxx Xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx" xXx. xxxx. Xxx! Xxxx xxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx!
• "Xxxx xxxxxxx xxxxxxx xx xxxx xx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx." Xx Xxxx xxxx xxxxx xxxxxxxxx x.xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx, xxx xxxxx Xxxxxx xxx x,x x xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxxx xxxx Xxxxxxxx, xxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxx x xxxxxxxxxxxx xxxx Xxxxxxxx x xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xXx. xxx, xxx. Xxx, xxxxx xxxxxxx Xxxxxx xxxx xxx Xxxxx xxxxxxxxxx!
• "Xxx xxxxxxx Xxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxx xx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx, xxxx xx xxxx xxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxx xxxx xxx xxxxx xxxxxxxx xxx, xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxx" xXx. xxxx. Xxx, xxxx Xxxx xxxxxx!
• Xxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx: Xxx Xxxxxxx xxxxxxx Xxxxxxx xxxxxxxx, "xxx xxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxx" xXx. xx, xxxx. Xxx xxxxx!x Xxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxx xxxx!
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Xxx xxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxx xxxxxx Xxxxxx xxxx xxxxxxx, xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxx, xxx Xxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxxx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxx" xxx Xxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XX xXXXxXxxxxxxxx xxx xx.x.xxxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxx xxxxxxx. Xx xxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxx xxx Xxxxx "Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx" xxxxxxxx.

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3. Auswärtstätigkeit:
Bei Dienst an verschiedenen Stellen keine erste Tätigkeitsstätte

Xxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxxx xxx xxxx Xxxxxxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxx". Xxxx xxx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx x xxx xxx xxx x xxxxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx "xxxxxxxxx" xxxxxxxxxx xxx xxx x Xxx. x XXxXx.

Xxx Xxxxxxxxxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxx xxxxxxxxx xxxxxx xxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx. Xxxx xxxxxx xxxxx xxxxxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xx xxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx x"xxx xxx Xxxxxxxx"x, xxxx xxx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxx xxx xxxx xxx xx Xxxxxxx xxxxxxx.

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• Xxx Xxxx: Xxx Xxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxx Xxxxxx x xxxxxxx xxxXxxxxxxxXxxxxxxxx x xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx. Xx Xxxxx xxxx xxx xx xxxxxxxxxxxxxxx xx xxxxx xx xx xxx xxxxxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxx xx xxxxxx Xxxxxxxxxx xxx xxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx Xxxx x xx xx x x x x,xx XXX x x.xxx XXXx. Xxx Xxxxxxxxx xxxxxxxx xxxxxxx xxx Xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxx x xx xx x x,xx XXX x xxx XXXx xx xxxxxxxxxxxxxxxx xxx, xxxx xx xxxx xxxxx xx Xxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxx, xxxxxxx xx Xxxxxxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxxx xxxx.
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4. Sachbezüge:
Steuervorteil für Mitarbeiterwohnungen des Arbeitgebers

Xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xx xxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx xx XXxXx. Xxxxxxx xxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx, xxx Xxxxxxxxx xx xxxxxxxxxx xxx xx Xxx. x x.X.x. xx x Xxx. x XXxXx.

Xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxx xxx x Xxx. x Xxxx x XXxXx. Xxx "xxxxxxxxxxxxx Xxxxxxxx" xxx xxx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx, xxx xxxx xxxx xxxx Xxxxxxx, Xxx, Xxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx xxx xXxxxxxxxxxxxxxxx. "Xxxxxxxxxxxxx Xxxxxxxx" xxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx, xxx xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx.

XXXXXXX xxxx xxxx xxx x.x.xxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx, xxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxxx xxxxx xxxx xxx xx XXX xx Xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx x Xxx. x Xxxx xx XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxx xxxxxxxxxxxxx xxxxxxxx Xxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

• Xxx xxxxx Xxxxxxxxxxxxxx xxx xx XXXxxx xxxxxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxx xxxx xxx XxxxXX xxxxxxxxxxxxxx Xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx xx XXXxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx.
• Xxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxx xxxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx.
• Xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx, xxx xxxxx Xxxxxxx xxx, xxx xxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.
• Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxx xxxxx xx xxxxx xx. Xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx, xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx.

xxxxxx

5. Fortbildung:
Sky-Abonnement bei einem Bundesligatrainer als Werbungskosten?

Xxxxx XxxxxxxxxXxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx XxxxXXxXxxxxxx Xxx, x.X. xxxx xxx Xxxxxxxxxxxxxx Xxxxxxxx Xxxxxxxxxx xxx Xxxxx xXXXX Xxxxxxxxx Xxxxxx, XXXxXxxxx x.x.x. Xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxx XxxxXxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx XxxxxxXxxxxxxxxxxxxxx xxxx xXxxxxxx xxxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx.

• Xx xxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx XxxxXxxxxxxxxx xxx Xxxxxxxxxx xxx. XxxxxxxxxxxXxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxx xxxxx XxxxxxXxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx x. Xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxx, xxx Xxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx XX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx XX Xxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx.
• XXXX xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx XX Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx XxxxXxxxxxxxxxxXxx xxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx. Xxxxxxxxxxxxx xxxxxx xxx, xxxx xxx XxxxXxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx. Xxxxx xxx xxxx xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx XxxxXxxxxxxxxxxXxx xxx Xxxxxxxxxxxxxx xxxxxxxxx x xxxxxxxxxxxxx xXX Xxxxxxxxxxx x.xx.xxxx, xx X xxxxxxx Xx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xx xxxxxx Xxxx xxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxx xxx XxxxXxxxxxxxxxxXxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxxx xxxxx Xxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxx xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxx XxxxxxxxxXxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxx xxx XxxxXxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxx. Xxxx xxx xx xxxxxxxxxxxx Xxxx xx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx x Xxxxxxxxxxxxx

xxxxxx

6. Betriebliche Altersvorsorge:
Höherer Steuerfreibetrag bei Umlagefinanzierung

Xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxx xx x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx x xxxxxx xxxxx xx x Xxxxxxx xxx x Xx. xx XXxXx.

• Xx Xxxxxxxx xxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx. Xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxx Xxxxxxxxxxxxx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx.
• Xx Xxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx xx x.xxx XXX xx x xxx xx xxx XXXx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxx xxxxxxxx xxx XXX.

XXXXXXX xxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx x xxxxx xxxxxx x Xxxxxxx x xxxxxxxx x Xxxxxxx. Xxxxxxxx xxxxxxx xx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx x xxxxx xxx xx x.xxx XXX x xxx xx x.xxx XXX xxxxxxxxxx xx x xxx xx.xxx XXXx. Xxx xxxxxxxxxx Xxxxxx xxxxxx xxx xxx XXX xxx xxx XXX.

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxx XxxxxxxxXxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxx, xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xxxxxxxxxxx. Xxx xxxx xxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxx. Xxxxx xxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxx xxx x xxx xxxxxx x xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx

xxxxxx

7. Mindestlohn:
Attraktive Mindestvergütung für Auszubildende

Xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxx, xx xxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x Xxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxx xxxx xxxx Xxxxxx xxxxx xxxx xxxxxxx Xxxxxxxxx xxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx x. Xxxxxx xxxx xxx xxx x. Xxxxxx xxxx xxxxxxxxxxxx xx xxx xxxx xx xxx x. Xxxxxx xxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxx. Xx xxxxxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxx xx xx Xxxxxxx, xx xxxxxxx Xxxxxxxxxxxxxxx xx xx Xxxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxxxx xx xx Xxxxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxx xxxxxx Xxxxxxxxxx. Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xx XXxX, xxxxxxxxxx xxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx" xxx xx.xx.xxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxx. Xxxxxxx xxxxx xxxxxxx x xxx Xxxxxx xxx Xxxxxx x xxxx xxxxx xx Xxxxxxx Xxxxxxxxxxxxx xx. Xxxxxxxxxx xxxxxxx Xxxxxx xxxxx xxxxx xxxxxx. Xxx xxxxxx xxxx xxxxx Xxxxx xxx Xxxxxxxxxxxx X xxxx XX xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx x.xxx Xxxx xx.

Xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxx xxxxxx. Xxxx xxxxx xxxxxxxxxx, xxx xxxx xxxxx xxxxx xx xxxxx Xxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxx xxxxxx xxxxx xxx xxx Xxxxxxxxxxx. Xxxxxxxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxx xxxx xxxxx xxxx xxxxx xxx x.x. Xxxxxxx xxxxxx. Xxxxxxxx xxx XXX xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxx xxxx xxx xx x xxxxxxxxxxxxxx.

• Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx XXX xx Xxxxx. Xxx Xxxxxxx xxxx Xxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxx xxx Xxxxx xxx XXX. Xxxxx xxxx xxx Xxxxxxxxxxx xxx XXX xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx XxxxxxXXX xxxxx Xxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.
• Xxxxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxx xxxxx Xxxxxxx. Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx, xxxxxx xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxx xx xxxx xxx, xxx xx xxx Xxxxxxxxxxx xxx xxxxxxx.

xxxxxx

8. Gehaltsumwandlung:
Gesetzgeber will positive Rechtsprechung aushebeln

Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx, xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xx xxxxxxxxx, x.X. Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxx, xxxx xxxxx "xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxx xxxxxx. Xxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxx "xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxxxx Xxx Xxxxxxxxxxxxxxx xXXXx xxxxx xxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxxx xxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxx.

Xxx xxxxxxxx Xxxxxxxxxx: Xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxx" xxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxx. Xx xxx xxxxx xxxxxxxxx, Xxxxxx xx xxxxx xxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxx xX x.xx Xxx. x XXxX xxxxx.

Xxxx xxxx xxx xxxxxx Xxxxx xxx XXX: Xx xxx xxxxxxx xxxxxxxxxxx, xxxx "xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxxx xxxxxxxxx Xxxx xxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx. xxxxxxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxx xx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxx xxx, xxxxx xxxxxxxx "xxxxxxxxxxxxx Xxxxxxxxxxx" xxx. Xxxxx xxxxx xxxx x xxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxx xxxx xx Xxxxxxxx, xxxx Xxxxxxxxxxxx xxx Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxxx xxx x.x.xxxx, XX X xxxxx, XX X xxxxx, XX X xxxxxx. Xxx XXX xxxxxx xxxx xxxxx xxx Xxxxx "Xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx" xxxx. XxxxxxXxxxxxxxx Xxxxxxxx xxxxx.

XXXXXXX xxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx XXX xxxxxx xxxxxxxxx. Xxxx xxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxx, xxx xxx xxxxx Xxxxxxx xxxxxx xxxxxxxxxx xxxx xxx x Xxx. x XXxX x Xxxxxxxx. Xxxxxx xxxx xxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxx xXxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxx

• x. xxx Xxxx xxx Xxxxxxxx xxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx,
• x. xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxx
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Xxx Xxxxxxxxxxxx xxx x xxxxxxxxx x xxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxx:

Xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx. Xx Xxxxxxx xxxx xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxx, xxxx xx x.x.xxxx xxx Xxxxxxxxxxx xx x.xxx XXX xxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxx xxxx. Xxx xx Xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxx xx x Xx. xx XXxXx, xx xx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx. Xx xxxxx xxxx "xxxxxxxxxxx" Xxxxxxxxxxxxxxxxx xxx. Xx xxx xxxxxxxxxx xxxxx xxxxxxxxx, xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxx xxxxxx xxxxxxxxxx, xx xxx xxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxx, xxxxx xxx xxxxxx Xxxxxxxxx xxxxxxx xxxxx Xxxxxx xxxxx. Xxxx xxxx xxxxxxxx xxxx, xx xxxx xxx Xxxxxx xxxxxxxxxx xxxx xxxx. Xxxxxxx xxxxxxx xxxx, xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxxxxxxxxx xxxx xxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxx xxx XXXxXxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxxx xxxx Xxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxx xxxx xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxx, xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx x xxxxxxxxxxxxxxxx x xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxx xxxxxxx, xxxx xxxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxxxx xxx Xxxxx Xx. xxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx
• Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx: Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx

xxxxxx

1. Geschiedene:
Prozesskosten um Unterhalt als Werbungskosten absetzbar

"Xxx xxxxxx xxx Xxxxx xxxx". Xxxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxx xxxxxxxx Xxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx xx.xxx XXX xxxxxxxx xXxxxxxxxxxxxx xxxxxxx xx xx Xxx. xx Xx. x XXxXx. Xxxxxx xxxx xxxx xxx XxxXxxxx xxxx xxx XxxXxxxxx xxx Xxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xx Xx. xx XXxXx. Xxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxx xxxxxx xxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxx xxx xxx Xxx. x XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxx xx xx Xx. xx XXxX xxxxxxxxxx xXX Xxxxxxxx xxx x.xx.xxxx, x X xxxxxx Xx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx xx Xxxx xxxx. Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xx Xxxx xxxx xxxxx xxx Xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxx xxx xxxxxxx xxxxxxxxxx Xxxxxxxxx. Xx Xxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxx xXxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xx.
• Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx XxxXxxxxx xxxx xx xx Xx. xx XXxX xxxxxxxxxx. Xxx Xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xx xx Xx. xx XXxX xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx, xxxx xxx XxxXxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx, xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx Xxx. xx XXxX xxxxxxxxxx, xxx. Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxxx xxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxxxxxxxx xx xxx XxxXxxxxxxxx

xxxxxx

2. Altersvorsorge:
Erhöhung des Sonderausgaben-Abzugsbetrages im Jahre 2020

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, xxx 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 xxx xxx Xxxxx xxxx xxx xxx x xxx xx Xxx. x XXxXx.

• Xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxx Xxxxxxxxxxxxx xx.xxx XXX xxx. xx.xxx XXX xXxxxxxxxxxxxxx x Xxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxx xx 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.
• Xxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxx xxxxx xxxxxx XxxxxXxxxxx. Xxxx Xxxxxxxxxxxx, xxx xxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxxx xxx Xxxxxx. Xxxxxxx xxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxxxx Xxxxxxxxx xxxxxx xxxx xxx xx x xxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxx xx.xxx XXX xxx. xx.xxx XXX.

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• 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.
• Xxx Xxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xx.xxx XXX xxx. xx.xxx XXX xxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxx xxx xx x xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xx,x x xxx Xxxxxxx, xxxxxxx xx.xxx XXX xXxxxxxxxxxxxxxxxxxxxxxxx Xxxx.

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3. Vorsorge:
Ende der Günstigerprüfung für Selbstständige und Rentner

Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxx xxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx: xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx xx xxx xxx Xxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxx xx Xxxxxx xxx Xxxx xxxxx xxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxx xxx xx Xxx. xx XXxXx.

Xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxx Xxxxxxxxx xxx Xxxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xx xxxx Xxx xxx xxxx Xxxxxxxx xxxx xxx xxxx Xxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxx. Xxxxx xxxx xxx Xxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx. Xxxxxxxxxxxxxxx xxxx xxx xxxx Xxx xxxxxxxxxxx Xxxxxx.

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1. Trennungskinder:
Mehr Unterhalt aufgrund neuer Düsseldorfer Tabelle

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xxxxxx

1. Pflege-Pauschbetrag:
Rechtlicher Betreuer hat grundsätzlich keinen Anspruch

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xxxxxx

2. Städte- und Gemeindebund:
Aufwandsentschädigungen sind steuerpflichtig

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xxxxxx

1. Baukindergeld:
Keine Förderung für Grenzgänger mit Wohnsitz im Ausland

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2. Fotovoltaikanlage:
Eigenverbrauch trotz Auszugs nach Trennung zu versteuern

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3. Rückabwicklung von Baukrediten:
Vergleichsbeträge nur teilweise steuerpflichtig

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4. Erwerb einer Immobilie:
Aufteilung des Gesamtkaufpreises auf dem Prüfstand

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5. Wohnungseigentümergemeinschaft:
Was gilt bei Anstellung eines Minijobbers?

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6. Verteilung von Erhaltungsaufwand:
Was gilt beim Tod des Hauseigentümers?

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xxxxxx

1. Berufsunfähigkeitsversicherung:
Abfindung und Vergleich sind steuerfrei

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xxxxxx

2. Beschäftigte Rentner:
Zuviel Kranken- und Pflegeversicherungsbeiträge gezahlt?

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xxxxxx

1. Erzieher:
Zahlungen aus öffentlichen Mitteln für Jugendbetreuung steuerfrei?

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xxxxxx

2. Dienstwagen:
Die Tücken der Fahrtenbuchführung

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xxxxxx

3. Umsatzsteuer:
Bindungsfrist für Verzicht auf die Kleinunternehmerregelung

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xxxxxx

1. Einkommensteuererklärung 2019:
Neues Hauptformular mit vier neuen Anlagen

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1. Kirchensteuer:
Kind bleibt trotz Austritts der Eltern Kirchenmitglied

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1. Elterngeld:
Monatliche Umsatzbeteiligungen führen zu höherem Anspruch

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2. Pflege und Sozialhilfe:
Entlastung von Eltern und Kindern

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