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xxxxxx

1. Doppelter Haushalt:
Lebensmittelpunkt bei beiderseits berufstätigen Eheleuten

Xx xxxxx xxx, xxxx Xxxxxxxx xx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxxx xxx Xxxxx xxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxxxx xx Xxxxxxxxx xxxx Xxxxxxx xxx xxx xxxxxx xxxxx xxxxxx xxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.

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• Xxx xxx "Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxx" xxx xx xxxxxxxxxxxxxxxx, xxx xxx xxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxx xxxxx xxx xxx xxxxxxx Xxxxxxx xxxxxxxx, xxx xxxxx Xxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxx xxx xxxx. Xxx Xxxxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxxxxx Xxxxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxxxxx. Xxxxxxxxxxx Xxxxxxx xxx xxxxxx xxx Xxxxxxx, xx xxxxxxx Xxxxxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx, x.X. Xxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx, xxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx Xxxxxxxx: Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx

xxxxxx

2. Firmenfahrrad:
Keine Überwälzung der Leasingraten auf erkrankten Arbeitnehmer

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

XXXXXXX xxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xXxxxxx xxx x.xx.xxxx, x Xx xxxxxx, xxxxxxxxxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx xx Xxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx Xxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx.X. xxxxx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxx xxx xx Xxxxx xxxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx xx xxxxxx. Xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx. Xxx xxxxxx xxxxxxx xxxxxxxxx xxx.
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3. Forschungsaufenthalt im Ausland:
Kürzung der Kosten um steuerfreie Stipendien

Xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxxx xxxx xxx Xxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxx xxxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxx xx Xxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxx xxx Xxxxxx xxx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxx x xxxxxxxxxxxxx x Xxxxx xxx Xxxxxxxxxxxxxx.

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• Xxx Xxxx: Xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xx Xxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx, xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx X.X. xxxxxx. Xxx Xxxxxxxx Xxxxxxxxxxx Xxxxxxxx xXXXx xxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx. Xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xx, xxx Xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xx x Xx. xx XXxX xxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxx.
• Xxx XX Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xx xxx Xxxxxxxxx xxx XXX xxxxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx, xxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xx Xxxxxxxxxx xxxxx xxxx xx xx Xxx. x Xxxx x XXxX xxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx XXX xx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxx xxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx XXX xxx xxx Xxxxxxxxxx xxxxxx xxx Xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxx, xxxxxx Xxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxx xxxxx xxx XXX xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx.

xxxxxx

4. Öffentlicher Dienst:
Benachteiligung schwerbehinderter Bewerber nicht folgenlos

Xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxx x.x. Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxx xxx x XXXx. Xxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxx xx xxxxxxxx. Xxx xx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxx xxxxxxxxx xxx xx Xxx. x XXXx. Xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xx xxx XXX xxxxxx xxx xxxxxxx xxxx xxxxx x xxx xxxxx xxxxx x xxx Xxxxxxxxxxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxx.

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• Xxx Xxxxxxx xxx xxx Xxxx xxxx Xxxxxxxxxxxxxx xx Xxxxx xxx x.xxx,xx XXX xxxxxxxx. Xxx xxxxxxxx Xxxx xxx xxxxxxxxxxxxx xxxxxxx xxxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxxxx XxxxxxxxXxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxxx xxx xxxxxx Xxxxx xxx xxx Xxxxxxx xxxxx xxxxx xxx xXxxxxxxXxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxx xxx x.xxx,xx XXX xxxxxxxxxxxx xXXX Xxxxx, Xxxxxx xxx xx.x.xxxx, x Xx xxxxxxx.
• Xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxx xx Xxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxx xx xx Xxx. x XXX xx xxx xxxxxxxxxxxxxx Xxxxx. Xxx xxxxxxxx Xxxx xxxxxx xxx Xxxxxxx, xxxxxx Xxxxxxxxx xxx xxxxxxxxxx xxx, xxxx xx xx Xxxx x XXX XX x.X. xxxx: xx xxx XXX XXx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxxx. Xxx xxxxxxxx Xxxx xxx xxxxx Xxxxxxxxx xxxxx xxxxxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxx Xxxx xxxx xxxxx xxx Xxxxxx xxxxxx xxxxxxx, xxx Xxxxxxxxx xxx xxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxx xxx, xxx xxx xxxxxxxx Xxxx xxxxx xxxxxxxxxxx. Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xx Xxxxxxxx xxxxx xx xxxxxxxxxxx.

xxxxxx

1. Spenden:
Nach Attac-Urteil - Politische Vereine bis 2021 erstmal sicher

Xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx XxxxxxXxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxx xxxxxxx xxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xx xxxxxxx Xxxxx xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx XXX xxx xxx XxxxxxXxxxxxxxxxxxx xxxxx xx Xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx "Xxxxxxxxx" xx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx, xx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxxxx. Xxx XxxxxxXxxxxxxxxxxx xxxx xx xxxxx xx xxxxxxxxxx Xxxxxxx, xxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

• Xxx Xxxxx xxxxxx XXXxXxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxx xxx XxxxxxXxxxxxxxxxxxx x.X. xx xxx Xxxxxxxxxxxx xxxx xxx xxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx XX xxxxx xx xxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx. Xxxx xxxxxxx xxx XXX xxx Xxxxxxxxxxxx xxx XX xxxxxxxxxx xxx xx xxx Xxxxxxxxx XX xxxxxxxxxxxxxxxx xxx, xxxxx xxx Xxxxx xxx xxxxxxxxxx. Xxx Xxxxxxxxxxx Xxxxxxx Xxxxxx Xxxxxxxxxxx xxxxxxx, xxxx xxx xxxx Xxxxxx xxx xxx xxxxx Xxxxxxxx xxx XXX xxxxxxxxxx xxx xXxxxxxxxxx XX xxx xx.x.xxxx, x X xxxxxxx.
• Xxx XXXxXxxxxx xxxxxxx xxx xxx Xxxxxxxxx Xxxxxx xxxx xxx Xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxx, xxxx Xxxxxxxxxxxxx xxxx Xxxxxxx xx Xxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxx xxxxxxx. Xx Xxxxxxxxxxxxxx xxxx xxxx xxxxxx xxx Xxxxxxxx xxx, xxxx xx xxxx xxxx xxxxx xx xxxxxxxxxx Xxxxxxx xxxxxxx: "Xx Xxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx, xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx."

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xxxxxx

2. Grabstätte:
Kosten für Sanierung sind keine außergewöhnliche Belastung

Xxxxxxx xxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx, xxxxxxxx Xxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxx xxxxxxx xxxx Xxxxxx xxxxx Xxxxx xxx xx Xxxxxx xxx. xx Xxxxxx xxxxxxxxxx. Xxx xxxx xxx Xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx. Xxx xxx xxxx, xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx

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xxxxxx

3. Kfz-Steuer:
Antragsrecht auf Befreiung für behinderte Person nach deren Tod

Xxxx Xxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xx xx Xxxxxxx xxx xxx xx XxxxxXxXx.

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1. Kindergeld:
Volljährige Kinder müssen im Kindergeldprozess aussagen

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2. Studienkosten:
Abzugsbeschränkung mittels Zuwendungsnießbrauch umgehen

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1. Tagesmütter:
Zahlungen von Jugendämtern teilweise steuerpflichtig

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1. Pflichtteilsverzicht:
Zinsen für Stundung des Ausgleichsanspruchs versteuern

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1. Grundsteuer:
Umfassende Neuregelung der Grundsteuer

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Neue Grundsteuer C

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2. Immobilienübertragung:
Vorsicht bei reiner Grundschuldübernahme

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

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xxxxxx

3. Kanalanschluss:
Sanierungsarbeiten sind sofort abziehbar

Xxxx Xxxx xxx Xxx xxxxxxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxx. Xxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxxx xxxxxxx:

• Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxx Xxxx xxxxxxx. Xxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx xx xxxxxx Xxxxx xxx xxx Xxxxxxxxxxx, xxxx xxx xxxx xxxxxx, xx xxxxxxx xx xxxxxxx xxx xxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxx xxxxx xxxxx xxxxxxxxxxxx.
• Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxx. Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxxxxx xxx Xxxxxx xxxx Xxxxxxx xxx xxxxxxxx Xxxxx xxx xxxxx xxxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxx Xxxxxx xxxx xx Xxxx xxx XxX xx xxxxxxxxxxxxxxxx.
• Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx, Xxxxxxxxxxxxxx xxxx xxxx. xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxx, xx xxx xxxxx xx xxx Xxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxx xxxx Xxxxxxx xxx xxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxx.

Xx xxxxx xxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xx xx xxx Xxxxx, xxx xxx Xxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxx xxxx, xxxx xxx xxxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxxxx, xxxxxx xxxx xxxxxxxxxx xxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx.

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xxxxxx

4. Grundsteuer:
Kein Erlass allein aufgrund Leerstandes wegen Denkmalschutz

Xxxxxxxxx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx, xxx Xxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxx xxx. Xxxxxxxxxx Xxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxx xxxxxxx xxx xxx xx. Xxxxx xxxx xxx Xxxxxxx xx xxxxxxx.

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• Xxx Xxxx: Xxx Xxxxxxxxx xxxxxx Xxxxxxxx xx xxxx xxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx Xxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxx xxxxxx. Xx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xx Xxx. XXX xxxxxxxxxxxx. Xx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxxxxxxx. Xxx Xxxxx Xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxx xxx xxxx xxxxxxxxx xx.xxx,xx XXX Xxxxxxxxxxx X. Xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxx. Xxxx xxxxxx xxx Xxxxx xxxxxxxxxx xxx xxx Xxxxx xxxxx xxxxxx Xxxxxx.
• Xxxxxxxxxxx: Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxx xx Xxxxxxxx, xx xx xxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxx, xxx xxxx xx XXXXXXxXxxxxxxxxxxxxx Xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxx xx xxxx xx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxx Xxxxxxxxxx xxxxxxxx. Xxxxxx xxxxx xxx Xxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxx xXxxxxxxxxx xx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx. Xx xxxxxxxxx xxxxx xx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx.
• Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxxxxx xxx. Xxx xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx. Xxx xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxx xxxxxxx. Xxxx xxxx xxxxxxxxx xxxxxx Xxxxxxxxx xxxxx xxxx Xxxxxxxxxxx xxxxx xx Xxxxxxxx. xxxxxxxxx xxxx xxx Xxxxx xxxxxxxx xxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx. Xx xxxxx xxxx xxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxx xxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx, xxx xxx Xxxxx xxxxxxxxxx xxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

1. Rentenfreibetrag:
Keine Neuberechnung wegen Rentenangleichung im Osten

Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xx Xxxxx xxxx: xx xx. Xxx Xxxxxxxxxx xx xxxxxxx Xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xx xxx xxxxxxx Xxxx xxx xxx Xxxxx xx xxxxxx Xxxxx xxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxxx. Xxx xxxxxxxx: Xxxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxx xxxx xxxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxxx.

Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxx xxx Xxxxx xxx xxxxxxx Xxxxxxxx xxxxxxx, x.X. xxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxxxxxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx.

Xxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx: Xxx xxxxxxxx Xxxxxxxxxx xXxxx xxx xxxx xxx x. Xxxx xxxx xxx xx,xx XXX xxx xx,xx XXX xx x. Xxxx xxxx xxxxxxxxx xxx xxx xxxx xxxxx xxxx xxxxxxxxxxxx. Xxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxx xxxx xx xxxxxxxxx Xxxxxxxx xxx xx,xx XXX xxx xx,xx XXX xxx xx xx Xxxxxxx xxxxxxx. Xxx xxxxxxxx Xxxxxxxxxx xXxxx xxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx xx Xxxxxxx xxx x.x.xxxx xxx xx,x Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxx. Xxx x.x.xxxx xxx xxx x.x.xxxx xxxx xxx xxxxxxxx Xxxxxxxxxx Xxx xxxxxxxxxxxx xx xxx Xxxxxxxxxx Xxxx xxxxxxxxxxx x xxx xxxx xxxxxxxxx xx x,x Xxxxxxxxxxxxx xxx xxxx XXX XXx.

Xxx xxxxxxxx Xxxxxxxxxx xXxxx xxxxx xx xxxxx xxxxxx Xxxxxxx xxx x. Xxxx xxxx xxx xx,x Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xx xxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxx xXxxx xxx xxx Xxxxxxxx xxxxx Xxxx xx x,x Xxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxx Xxxxxxxxxx xXxxx xxx x. Xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxx xxxx. Xxx Xxxxx xxx, xx xxxxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx xxxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxx xxx xxx "xxxxxxxx" Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, X X xxxxxx.

• Xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxx xxx xxxx xxx "xxxxxxxx" xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx x. Xxxx, xxxxxxx x xx xxx XXX x xxxx xxxx xxx Xxxxxxxxx xxx xx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxx xx, xxx Xxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx xxx xxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxx, xx Xxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xXxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxx

xxxxxx

2. Gesetzliche Rente:
Schrittweise Angleichung der Renten in Ost und West

Xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx: Xxxx xxx x.x.xxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xx,xx XXX xXxxxx xxx xx,xx XXX xXxxx. Xxxx Xxxxxxxxxx xxxxxxx xx xxxx xx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx x. Xxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx, xxx xx xx xx Xxx. x XXX XX xxxxxxxxxxxxxxx xxx.

Xxx xxxxxxxx Xxxxxxxxxx xXxxx xxx xxxx xxx x.x.xxxx xxx xx,xx XXX xxx xx,xx XXX xx x.x.xxxx xxxxxxxxx xxx xxx xxxx xxxxx xxxx xxxxxxxxxxxx. Xxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxx xxxx xx xxxxxxxxx Xxxxxxxx xxx xx,xx XXX xxx xx,xx XXX xxx xx xx Xxxxxxx xxxxxxx. Xxx xxxxxxxx Xxxxxxxxxx xXxxx xxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx xx Xxxxxxx xxx x.x.xxxx xxx xx,x Xxxxxxx xxx Xxxxxxxxx xxxxxxx.

XXXXXXX: Xxx x.x.xxxx xxx xxx x.x.xxxx xxxx xxx xxxxxxxx Xxxxxxxxxx Xxx xxxxxxxxxxxx xx xxx Xxxxxxxxxx Xxxx xxxxxxxxxxx x xxx xxxx xxxxxxxxx xx x,x Xxxxxxxxxxxxx xxx xxxx XXX XXx. Xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxx xx xxxxxx Xxxxxxxxx. Xx xxxxxx xxx xxxxxxxx Xxxxxxxxxx xXxxx xxx x. Xxxx xxxx xx,x Xxxxxxx xxx Xxxxxxxxxxx Xxxx, xxx x. Xxxx xxxx xxxx xx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx Xxxx xXxxxxxxxxxxxxxx xxx xxx "Xxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xXxxx xxxxxxx xxxxxx xxxxxxxxx xxx xxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxx. x XXX XXx. Xxx xxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxx Xxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx Xxx xxxxxxxxx xxxxxxxxx xxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxx xxxx xxx xxxxxx xxxxxxxxx Xxxxx xxxxxxxxx. Xxxx xxxxxx: Xxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxx xxxxx xxxxxxxx Xxxx xxx xx xxx xxxxxx Xxxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxx xxxx xxx xxxxxxxx Xxxx xxxxxxx.

Xx xxx x. Xxxx xxxx xxxx xx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxx. Xx xxx Xxxx xxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xx xxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxx xxxx xx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.

xxxxxx

3. Gesetzliche Rente:
Geänderte Rentenformel bremst Rentenerhöhung 2020

Xxxxx Xxxx xxx x. Xxxx xxxxxx xxx Xxxxxx xxxxxxx x xxx xxxxx xxxx, xxx xxxxx xxxxxxx. Xxx xx xxx Xxxxxx xxxx xxx xxxx xxx xx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xx Xxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx.

Xxxx xxx Xxxx xxxx xxxxx xxx xxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxx xxxxxxxxx x xx xxx x Xxxxxxx! Xxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxxxx xx xxx Xxxxx xxxx xxxxx Xxxxx. Xxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx x xxxxxxxxxxxx xxx xxxx x xxxx xxxx xxxxxxxxxx xxxxxx. Xxxx xxx Xxxx xxxx xxxxxxx xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx.xxx Xxxx xxxxx xx.xxx Xxxx xxx Xxxxxxxx, xxx xxxxx Xxxxxxxxxx xxx xxxx xxxx Xxxxxxx xxxxxxxxxx. Xxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxxx xx xxxx x Xxxxxxxxxxxxx xxxx xxxx, xxxxxxxx xxx xxxx xx Xxxxx xxxx xx xxxxx xxxxx x Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxx. Xxx xxx xxxxxxxxx Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xx XxxxxxxxxxxXxxxxxxx xxxx! Xxx xxxx xxx xxxxx!

XXXXXXX xxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x xxx x XXX XXx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xx "Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx XxxxxxxxxxxxXxxxxXxx xXXXxxxxXxXxXxxxxxXx" xxx xx.xx.xxxx. Xxx xxxxxx Xxxxxx xxxxxx xxx Xxxxxxxx xxx XX XxxxxxxxxxxxXxxxxXxx xxxxxxxxx.

Xxxxxxx xxxx xxx xx Xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xx xxxxxxxxx Xxxx xxxxxx xx xxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx xx Xxxxxxxx xxxx, xxxx xxxxxx xxx Xxxxxx, xxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxx. Xxx xxx xxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xx xxxx xxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxx Xxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxx xxxx xxx Xxxxxxx.

XXXXXXX: Xxxxx xx xxx Xxxxxx xxxx xxx xxxx, xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxxxx, xx xx Xxxxxxxxx xxxx xxxx xxxxxx xxxxxxxxxxx, xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx xxxxxx xxxx xxxxxxxxx, xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx: Xxxxxx Xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx.

XXXXXXX: Xxx xx Xxxxxxxxx Xxxxxxx xxxxxx xxx x.x.xxxx xxxx Xxxxxxxxxxxxxxx xxx x,xxxxxxxxx xx Xxxxxx xxx x,xx x xx Xxxxx xxxxxxxx.

xxxxxx

4. Witwenrente:
Kürzung von Rente und Freibetrag wegen höheren Einkommens

Xxx XxxxxxxxXxxxxxxxxxx xxx x xxxxxx xxx xxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx. xx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx. Xxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx. "Xxxxxxxxxxxxx" Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxx.

Xxx Xxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxx xxx xxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxx xxx Xxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxx x. Xxxx xxx xxxxx xxxx xxxxxxxxx "xxxxxxxxxxxx". Xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxx xxx, xx xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxx xxx Xxxxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx x. Xxxxx xxxxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx xxxxxxxxx xxx. Xxxx xxxx xxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxx, xx xxx xxx xxxxxxxxxxx XxxxxxxXxxxxxxxxxxx xxx xxxxxxxxxx XxxxxxxXxxxxxxxxxxx xxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

Xxx Xxxx: Xxx Xxxxxx xxx xx Xxxxx xxxx xxxx Xxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx Xxxx xx Xxxxx xxx x.xxx XXX xxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx x.xxx XXX xxx xxx xxxxxxxxxxx Xxxx xxxxxxx xxx xxxx Xxxxxxxxxxx xxxxxxx xxxxxx. Xx Xxxxx xxxx xxx xxx xxx Xxxxxx xxxxxxx xxxxxx Xxxxxxxxxx, xxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xxx xx xxxxx Xxxxxxxx xxx x.xxx XXX xxxxxxx. Xxx Xxxxxx xxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx x.xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxx xxx x.xxx XXX. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx Xxxxxx: x.xxx : x.xxx x x.xxx x x.xxx XXX.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx, xxxx xxxxx xxxxx xx xxxxx xxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.

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xxxxxx

5. Berufsständisches Versorgungswerk:
Steuervergünstigung bei Kapitalzahlung?

Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxx Xxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxx xxxx xxxxxx, Xxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxx, Xxxxxxxxxx.

Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx xxx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx.

Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx. Xxxx xxx xxxx xx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxxx xxxx xxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx. Xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxxx Xxxxx xxxxxxxx xxxxx

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xxxxxx

6. Altersrente:
Kann eine verfassungswidrige Doppelbesteuerung vorliegen?

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1. Gewerbesteuer:
Vorsicht bei der Mitvermietung von Betriebsvorrichtungen

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2. Umsatzsteuer:
Rechnungsangaben bei Waren im Niedrigpreissegment

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1. Kirchensteuererstattung:
Hinzurechnung eines Kirchensteuerüberhangs

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx

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1. Grenzgänger Schweiz:
Umrechnungskurs für die Einkommensteuer 2019

Xxxxxxxxxxxx xx xxx Xxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxx xxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxx xxx xxx xx x,x x xxxxxxxxxxxxx. Xxxxx XxxxxxXxxxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxx xxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxx xx xxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx.

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2. Krankengeld:
Krankentagegeld aus Schweizer Versicherung progressionsfrei

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