Xxxx xxxxxx Xxx xxxx xxx XXXxXxxxx xxx Xxxxxxxx: XxxxxxXxxxxxxxx Xxxxxxxx xxxx

Xxxxx Xxxxxxx, xxxxxx Xxxxx,

xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx. Xxxxxxxxxx xxxx xx xxxx xxxxxxxxxx xxxxxx Xxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxx xxxx. Xxxx xxxx, xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxx xxxxx. Xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx, xxx xxx Xxxxxx xxxx xxxxxxxxxxxxxxxx.

Xxxxx xxxxxxx xxxxxx Xxxxxxxxxxxxxxxx, xxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxXXx xxxxxxxxxxxx xxxxxx. Xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx xxxx xxxxxxxxxxxxxx xxxx, xxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxx xxx xxxxx xxx xxxxxx Xx xxxx xx Xxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxx, xxxx xxx xxx Xxx xxxx xxxxxxxxxx. Xx xxxx xx xxxxx xxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxx xx xxx Xxxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxx xxxx. Xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx.

Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxx Xxxxxx xxxx xx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xXXXx xxx xxxx xxxxxxxxxxxxxxx xxx xxx xx. Xxxxxxxxx xxxx xxxxxxxx xxxxxx. Xxx Xxxxxxx "xxxxxxxxxxxxxxx" xxx "Xxxxxxxxxxxxxxxxxxx" xxxxxx xxxx xxxxxxx x xxxxxxx x xxxxxx xxxxxxxxxx. Xxxx "xxxxxxxxxxxxxxxxxxxx" xxxxxx xxxxxxxx xxx "Xxx xxxx xxxxx xxxx xxxxxx xxxxxx xxxxxxxxxxx" xxxxxxxxxx. Xx xxxxxxx xx xxxx, xxx xxxx xx xxx xxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xx xxxx.

Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxx xxxxxx xxxxxxxx, xxxx xxxx xx Xxxxxx "Xxxxxxxxxxx xxx Xxxxxxxxxxxxx" xxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxx xxx xx Xxxxxx xxx XxxxxxxXxxxxxxx xxx xxxxxxxx xxxxxx Xxxxxx xxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxx xxxx xxxxxxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx "Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxx". Xxx xxx xxxxx, xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx xx. Xxxx xxxx. Xxxx: Xxx xxxxxx Xxxx xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx x xxxxx xxxx xxx xxxxxxx x xxxxxxxxxx, xxxx xxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xx xxxxxxxxxx Xxxxxxx xxx xxx Xxxxx xxx xxx xx. Xxxxx xxxx xx xxxxxxxxxxx. Xxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxx Xxxxxxx. Xxx xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxx: Xx xx. Xxxxxxxxx, xxxxx xxxxxxxxxxx, xxxxx xxx Xxxxxxxxx xxx XXX xxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxxxxx xxx xx. Xxxxxx xxxx xxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx xxxxxx xxx Xxxxxxxx Xxxxxxxx xxxxx xxxx xxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx, xxxx xxx xxxx xx xxx Xxxxxxx xxx Xxxxxx xxxxx xxxxxxxx xxxxx xxx xx xxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxx xxx xxxxxx xxxxxxxxxxx. Xx xxxx xxxx xxxxx xxxx xx xxx Xxxxx, xxxxxxx xxx xxxx xx xxxxxxxxxx Xxxxxxxxxxx. Xx xxxxx xxx xx Xxxxxxxxxxx xxxxxx xxxxxxxx xxx xxx xx Xxxxxxxxxxxx xxxx xxxxx xxxx xx xxxxxxxxxxx. Xxxxxxx xxxxxxx xxxxxxx Xxxxxxxxxxxx xxx xxxx Xxxxxxx. Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxxxxxx, xxxx xx xxxxx Xxxxx xxxxxxxxxx xxxx xxxxxxxxxx xxx xxxx xxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx.

xxxxxxxxx, xxx xx Xxxxx: XxxxxxxxxxXxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxx xx xx xxx xxxxxx Xxxxxxxx, xxx xxx xxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxx xxx xxxxxxxx, xx xxx Xxxxx xxxx xx xxx Xxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxx

Xxx

Xxxxxxxxx Xxxxxx

Xxxxxxxxx Xxxxxxxxxxx

xxxxxx

1. Doppelter Haushalt:
Kosten für Stellplatz fallen nicht unter 1.000 EUR-Grenze

Xx Xxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xx xxxx xxxxxxxx Xxxxxxxxxxxxxx: Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxxx xxxxxxxxx xxx x Xxx. x Xx. x XXxXx.

Xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx: Xxxxxx xxxx, xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx Xxxxx xxx x.xxx XXX xx Xxxxx xxxxxxxx xxx. Xxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx x xxxxxx xxx xxxxxxxxx xxxx x xx xxxxxx Xxxxxx xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx x xxxx xxxxxxxxxxxxx x xxxxxxxxxxx, xxxx xxxx xxx Xxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxxx Xxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxx xxxxx xxxxx xxx x.xxx XXXxXxxxxx xxxxxx. Xxx xxxx xxxxx xxxx xxxx xxxxxxxxx, xxxx xxxxxxx xxx Xxxxx xxxx xxx Xxxxxxx xx xxxx xxx, xxxx xxx Xxxxxx xxxxxxxxxxxxxx xxxx xXxxxxxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

• Xxxxxxxxxxx: Xxxx xxx Xxxxxxxx xxx xx x Xxx. x Xxxx x Xx. x Xxxx x XXxX xxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxxxxxxxxxxxx XxxxXxxxxxxxxx xxxxx xx xxx "Xxxxxxxxxxxxxxxxx" xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx xxxx Xxxxxxx xxxx xxx Xxxx, xx xxx xxx. xx xxx xxxxxx xxx Xxxx x.xx. xxxxxxxxxxxxxx xxxxx. Xxx XxxxXxxxxxxxxx xxx xxxxx Xxxxxxxxxx. Xxxxxxxxxxxx xxxx xxxxx XxxxXxxxxxxxxx xxxxxx xxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxx xxx XxxxXxxxxxxxxxxx. Xxxx xxxxx xxx xxxx xxxxxx xx xxxxxxxxxx, xxxx "Xxxxxxxxxx" xxx "XxxxXxxxxxxxxx" xxxx xxxxxxxxxxx Xxxxxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx. Xx xxxxxxxx xx xxxx xxxxx xxxxx. Xx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx x.xxx XXX xxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxx, xx. xx xx xxxxxxx Xxxxxxx xxxxxxxxxx. Xxx xxxxxx Xxx "Xxxxxxxxxx" xxxxxxxx xx xxxx xxxxxx xxx xxx xxxxx x xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx x Xxxxxxxxxxxxxxx, xxx xxx Xxxx xxx Xxxxxx xxxx XxxxXxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxx xxxxxxxxx xxxx xxxxxxxx xxxxxx.
• Xxxx xxx Xxxxxx xxx xxxx xxxxx xxxxxxxx xxxxxxxxx Xxxxxx: Xxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxx xxxxxx x!x xxxxxxxxx XX xxxxxxx x xxxx xxx xxxxx xxxxxxxxxxxxxx xxx x.xxx XXXxXxxxxx x xxxxxxxxx xxxxxx. Xxxxxxx Xxxxxxxxxxxxxx: Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx XXX xxxxx, xxx xxx Xxxxx xxx xx Xxxx xxx XxX xxxxxxxx. Xxx xxxxx XXxXxxxxx xxxx xxx Xxxxxx xxx x Xxxxx, xxx xxxxx XX xxx x Xxxxx xx xxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxx xxx xx Xxxxxxxxxxx xxxx xxxxxxx Xxxxx xx xxxxxx. Xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxx xxxx xxx Xxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx x xxx xx xx xxx Xxxxx xxx Xxxx xxxx xxxx x, xxxx xxx xxxxxxxx Xxxxx xx Xxxxxxxxxxx xxxx xx xxx XX xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxx xxx x.xxx XXX xxx Xxxxx xxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, x.X. XxX, Xxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxx Xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx Xxxxxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx

xxxxxx

2. Fahrten zur Arbeit:
Wenn Soldaten die Gemeinschaftsunterkunft nicht nutzen

Xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx, xx xxx xxx xxxxxxxxx Xxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxx xxxxxx xxxxx Xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx: xxx XXX xxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx x.X. Xxxxxxxx. Xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, x.X. xx xx x xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx Xx xxx Xx, xx xx x xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx Xx xxx Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xx xx x xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx Xx xxx xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

Xxx xxxx, xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx xxxxxx Xxxx xxx Xxxxxxxx, xxx xxxxx xx xxx Xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxxx Xxxxx xxxxxx x"Xxxxxxx xxx xxx Xxxxxx"xx Xxx xxxxxxx Xxxxx xxx, xx xxx Xxxxxxxx xxx. xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxxx: Xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxx xxxxx xx xxx Xxxxxxx xxxxxxxxxxxx, xxxxxxx xxx xxxxxx Xxxxxx xx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

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

XXXXXXX: Xxxxxx xxx Xxxxxx xxx xxxxxx Xxxxxx xxxx Xxxxxxxxxx xXxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxxx xxx "xxxxxxx Xxxxxxxxx" xxxxxxxxx xxx, xxxxxxx xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxx xxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx "xxxx xxxxxxx Xxxxxxxxx" xxxxxxxxx, xxxx xxx xxx Xxxxxxx xxxxxxxxx, xxxxx xxxxxx xxx Xxxxxxxxxx. Xxxxxxxxxxx: Xxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

3. Fortbildung:
Welche Kosten bei vollzeitiger Bildungsmaßnahme absetzbar sind

Xxxxxx xxxxx Xxxx xxxx Xxxxxxxxxxx xxxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxx Xxxxxx xxxx xxx Xxxxxx, Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxx Xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxxx xxxx.

• Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx
  Xxxxxx Xxx xxx Xxxxxxxxxxxx xx Xxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxx "xxxxxx Xxxxxxxxxxxxxxxxxx" xxxx, xxxxxxx xx xxxx xx xxxx "Xxxxxxxxxxxxxxxxxxx". Xxxxx xxxxxxx Xxx Xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxxx: Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxx xxxx Xxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx.
• Xxxxxxxxxxxxxxxxx xx Xxxxxxxx
  Xxxxxx xxxx xxxxx xxx Xxxx, xxxx Xxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxxxx: Xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxxx xxxxxxxxxxx xx Xxxxxx xxxxxxxxxxxxxxx, xxxx xxxxx Xxxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxxx xxx x Xxx. x Xxxx x XXxXx. Xxx xxx xxxxxxxx: Xxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxx. Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx. Xxx xxxx xx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx.
• Xxxxxxxxxxxxxxxxx xx Xxxxxxxx
  Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx, xxx xxxx xxxxx xxxxx Xxxxx xxxxxx xxx xx Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxx xxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx, xxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx, xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx. Xx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxx xx x.x. Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx.
• Xxxx Xxxxxxxxxx xxx XXX xxx xxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxx xx x Xxx. x Xxxx x XXxX xxxxxxxxxxx. Xxx Xxxxxx xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx, xxxx xxxx xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx, xxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx, x.x. xxxxxxxxxxx xxx xxxxx xxxxxx xxxxxxxxxxx xxxxxxxx. Xxx XxxxxxxxxxxxxxXxxxxxxxxxx xxxxx xxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX: Xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxx xxx xxx Xxxx, xxxx xx xxxx xx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxx xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx. Xxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xx xx Xxxxxxxxxxxxx, xxx Xxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxx: Xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx

xxxxxx

4. Arbeitszimmer:
Anteiliger Gewinn bei Verkauf des Eigenheims doch steuerfrei?

Xxxxxxxxx Xxx xxxx Xxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxx xxxx Xxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxxxx xxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxx x xx xxxxxxxxx xxx Xxxxxxxxx. Xxxx xxxx Xxx xx xxx Xxxxxxxx xxxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxx: Xxx Xxxxxxx xxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX xxxxxxxxxx, xx xxx Xxxxxxxxx xxxxx "xxxxxxxxxxxxxxx" xxxxxxx Xxxxxxxxxxx xxxxxxx xxxx. Xxxx xxxxx xxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xx xxx xxx.

Xxx Xxxxxxxxxxxxxxxx "xxxxxxx" xxx Xxxxxxxx xx xxxx Xxxxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xx xxxxxxx Xxxxxxxxxxx, xx xxxxxxx Xxxxxxxxxxx, xx xxxxxxxxxxxxxxxxxx Xxxxxxx, xx xxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx.

XXXXXXX xxxxx xxxx xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxx xxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xxx. xxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xx xxxxxx Xxxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xXX Xxxxx xxx xx.x.xxxx, x X xxxxxxx, Xxxxxxxx XX X xxxxxx xxxxxx XX Xxxxxxxx xxx xx.x.xxxx, xx X xxxxxxxx XX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxx, Xxxxxxxx XX X xxxxxx.

• Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xx xxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx, xxxx xx xxxxx xxxxxxxxxxx xxx xxx xxxxxxx Xxxxxx xxx Xxxxxxx xxxxxxxxxxxxx xxx. Xxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. x Xxxx x XXxX xxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx, xx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xx xxxxxxx.
• Xxxx xxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xx Xxx. x Xx. x Xxxx x XXxXx. Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxx xx Xxxxx xxx "xxxxxxxxx xxxxxxxxxxxxxxx", xxxxxxx xxx "xxxxxxxx xxxxxxxxxxxxxxx" xx xxxxxxxxx.

XXXXX: Xxxx Xxxxxxxxxx xxx XX Xxxxx, Xxxxxxxx xxx XxxxxxXxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx, xxxx xxx Xxxxxxxxx

• xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx, xxxx
• xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx. Xxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxxxxxxx xxxxxxx xxx. Xxxxx xxxxxxxxxxxx xxx xxxxxx, xxxx xxxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxx xx xxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xx xxxxxx xxx xxxxxxx Xxxx xxxxx xx.

Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxx xxxxxx Xxxxxxxxxxx. Xxxx xxx xxx x xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx x xxxxx xx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

5. Arbeitszimmer:
Verhindert ein Pool-Arbeitsplatz den Kostenabzug?

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

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx, xxxx xx xxxx xxx xx xxxxx xx xxxxxxxxx XxxxxXxxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxxx xxxx xxxxx xxxxx xxxxx xxxxxxx Xxxxx xx Xxxxx xxxxxxxx, xxxxxxx xxx xxxxxxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxx xxxx xxx xxxx xxx "Xxxx Xxxxxxx" xxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxx xxx XXxXxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx x.xxx XXX xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxx xxxxxx Xxxxxxxxxxxx. Xxxxx xxx xxx Xxxx Xxxxxxx Xxxxxxx xxxxxxxxx, xxxxxx "xxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxx xxxxxx xxxxxxx." Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xx.
• Xxxxxxxxxxx: Xxx "xxxxxxx Xxxxxxxxxxxx" xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx, xxxxxx xx xx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx. Xx xxxx xxxx xxx Xxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxxx, xxx xxxxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxx xxxx xxxxx XxxxxXxxxxxxxxxxx. Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxx xxxxxxxxxxxx. Xxx XxxxxXxxxxxxxxxxx xxxx xxxxx xxx xxx xxxxxxx Xxxxxxxxxxxx x.X. xxx xx x Xxx. x Xxxx x Xx. x xx Xxxx x XXxX xx Xxxxxxxxxx xxxxxx, xxxx xxx xxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxx xx XxxxxXxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxx xxxx.

XXXXXXXXX: Xxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxx xxx Xxxxx xxxxx xxxxxx xxxx. Xxxxxxxxxxxxx xxxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xXxxxxxx, Xxxx, Xxxxxxxxxxx x.x.x xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xXxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx x.x.x xxxxxxx. Xxxxxxxx: Xxxx xxxx Xxxxxxxxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXXXX: Xxxxx xxxx xxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxx XxxxxxxXxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxx, xxx xxxxxxx xxx xx xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx XXXXXXX xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxx xxx xxxxx: Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxx, x.X. xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxxx xxx xxxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xXXxXxxxxxxxxx xxxxxxxx xxx xx.x.xxxx, Xxxxx xx xxx. XxxxxxXxxxxxxxx XxxxxXxxxxx xxxxx. x Xxx Xxxxxxxxxxxx xxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xXxxxxx, Xxxxxxxxx xxx.x.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

6. Lohnsteuerermäßigung:
Ab Januar 2021 mehr Netto vom Brutto

Xxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx, xxxx xxxxx xxx xxx Xxxxxxxxxx xxxxxx, xxx xx xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx. Xxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx xxx xx Xxxxx xxxx Xxxxx xxx xxxxxxxx XxxxxxXxxxxx xxxxxxxx: Xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXXx xxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx.

Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxx xx Xxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx x xxx xxx xxx! x xxxxxxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxx Xxxxxxxxxx.

Xxxxx xxxxxxx xx Xxxxxxx xxx Xxxxxx xxxxxxxx xxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx, xx xxxxxxx xx, xx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxx "XxxxxxxxxxxXxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx" xxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxx xxxxxxx xx Xxxxxxx xxxx xxxxxxxx xxxxxx, xxx xxxx xxx xxxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xx Xxxxxxxxx xxxx xxxx Xxxxx xxxxxxx. xxxxxxx xxxx xxx Xxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx XXXxX, XXxXX xxxx XXxXX xxx Xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx XXxXX xxx Xxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxx xx, xxxx xxx xxx xxxxxx Xxxxxxxxx xxxx Xxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx "Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxXxxxxxxxxxxxxx" xxxx xxx Xxxxx xxx xxxx Xxxxxx xxxxxxxxx xxxxxx.

Xxx xxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx:

Xxxxxx Xxxxxx

• Xxx xxxxxxx xxxx xxx Xxxx xxxx xxxx xxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx x.xxx XXX xx x.xxx XXX xxx x.xxx XXX xxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx XX xxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx xXxxxxx xxxxxx.

Xxxxxx Xxxxxxxxxxxxxx

• Xxxx xxx Xxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xx xxx xx. Xxxxxxxxxxxxxxxxxxxx xxxxx x,xx XXX xxxxx x,xx XXX xXxxxx xxx. Xxxxxxxx xxx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxx x.xxx XXX, xxx xxxxx xxxx xxx xxxxxxxx Xxxxxxxxx xxxxx xxxxxxxx, xxxxxxx xxxx xxx. Xxxxxxxxxxxxxxxxxx xxx xx x xxx xxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx x xxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxx.
• Xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xx xxx xx. Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXxxxx xxx.
• Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x XXX xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx x xxx xxxx xxxxxxxxxxx xxx "xxxxxxxx" Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxx Xxx xxxx Xxxxxxxxxx xxxxx xxxx xxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xx Xxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxx xxxx Xxxxxxx. Xxxxx Xxxxxxxxx xxxx xx Xxxxx xx xxxxxxxxx.
• Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxx xxx Xxxxxx xxxxxxx Xxxx xxx xxxxxxxxx xXxxxx xxxx.

Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx

• Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxx xxxxxxxxxx. Xxxxxxxxxxxxxxxx xXxX xxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxxx x xxx xxx xxx! x xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxx XxX xxx xx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxxxxxxx.
• Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx x xxxx x xxxxxxxx xxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx "X" xxx "Xx" xxx xxxxxxxxx Xxxxxxxxxxxx xxx x.xxx XXX.
• Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxx xxxx Xxxxxxxxxx x xxxx x xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx x xxx x xxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxx XXX xxx Xxxxxxxxxx x, x.xxx XXX xxx Xxxxxxxxxx x xxx x.xxx XXX xxx Xxxxxxxxxx x xxxx x xxxx Xxxxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx xXxxxx xxx.
• Xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxx xx xx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx XXX xxxx x.xxx XXX, xxx xx Xxxxx xx xxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx.

Xxxxxx Xxxxxxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxx Xxxxxxxxxx

• Xxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxx xxxx xx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX. Xxxxx xxxx xxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xxxxxxx xxx Xxxxxxxxxx xxx xxx XXXxXX xxxxxxxxxxx xxxxxx. Xxxxxxxxx xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxx x xxxxxxxxxx xxxxxx xx.xxx XXX. Xxxxx xxxxxxx Xxxxxxxxxxxx xxx xxx.xxx XXX xxxxxxxxxxxxxxx xxxxxx. Xx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xx x x xxx Xxxxxx xxxxxxxxx, xxxxxxxxxx xx.xxx XXX.
• Xxx Xxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxx xx Xxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxx xxxxx xx xxxxx xxxx Xxxxxx xxxxxxxxxxx.

Xxxx xxxxxxx Xxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx:

• Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxXxxxxxxxxxxxxx

Xxxx xxxxxxx Xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx:

• Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxx Xxxxxxx.
• Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx

xxxxxx

7. Lohnsteuerermäßigung:
Vom Weihnachtsgeld 2020 mehr steuerfrei erhalten

Xxxxxx Xxx xx xxxxxx Xxxx xxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx Xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx Xxxx xxxxxxx Xxx xxxxx xxx xxxxxxxxx Xxxx xxxxxx, xx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxx Xxx xxxxxx, xxxxxxx Xxx xxxx xxxxxx Xxxx xxx xxxxxxxxxxxxx "Xxxxxxxxxxxxxx" xxx Xxxxxx xxxxxxxx.

Xxx Xxxxxxx: Xxxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxx Xxx xxxx xxxx Xxxxxxxxx xxxx xxx Xxxx xxx Xxxxxx xxxx xxxxx XxxxxxxxxxxXxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXXXxXXx xx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx. Xxxxxx Xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxx xxx Xxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxx xx xxx xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxx. Xx xxxxxxxx Xxx xx xxx xxxxxxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxxx, xxxx Xxx xxxx xxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx. xxx xx. Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxx xxxx xxxxx xxx xxxxxxxxxxxx "Xxxxxxxxxxxxxx xxx Xxxxxx" xxxxxx.

Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxx, xxxx Xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx x.xxx XXX xxx. xx XXX xxxxxxx xxxxx Xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxx xxx XXX xxxxxxxx. Xxxxx Xxxxxx xxxx xxxx xxx Xxxxxxxxx, xxxx xxxx xxxxx xxxxxxxxxx. Xxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx Xxx xxxxxxxxxxxx, xxxx Xxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxx Xxxxxxxx xx Xxxxx xxxx xxxx xxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxx xxx xx Xxxxxxxxx xxxx Xxxxxxxxxxxx XXX, xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx XX xxxxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxx xxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx xxxxxx Xxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxx XXXxXX xxxxxxxxx xxxxxx xxx xxx Xxx. x Xx. x XXxXx. Xx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxxx xxxxxxxx xxxxx xxxx xxx Xxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxxx xxx. Xx xxx xxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx x xxx xxx xxxxxxx xxxx x xxxxxxx Xxxxxxxxxxxx XX xxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx

Xxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx" xxxx xx xxxxx Xxxxxxxxxxxxx xxx x Xxxxxx xxx x xx xxxx Xxxxxx x xxxx Xxxxxxx xxx xxxxxxx x Xxxxxx: xxx "Xxxxxx Xxxxxx", xxx "Xxxxxx Xxxxxxxxxxxxxx" xxx xxx "Xxxxxx Xxxxxxxxxxxxxx x xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx". Xxxx xxx xxx Xxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxxxxxxxxxx xxxxxx xxxx, xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxx xxxxxxx Xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx:

• Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxx Xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx

xxxxxx

8. Fahrten zur Arbeit:
Nur Entfernungspauschale bei "unbefristeter Zeitarbeit"

Xxxxxxxxxxxxxxxx xxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx, xxx xxx xxx xxxxxxxxxx xxxx, xxxxxxx xx "xxxxx" Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxx xxx "Xxxxxxxxx" xxxxxxxxxx xxxx. Xxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxx Xxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxx "xxxxxxxxx", xxxxxx xxxx xxx Xxxxx, xx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxx xxxxxxxxxx Xxx xxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxx xx XxxxxxxxxxxxXxx xxxxxxxx xxxxxxx.

Xxxxxxxxxxxxxx xxxx: Xxxxxxxxxxx xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx. Xxxx xxx xxx Xxxx, xxxx xx xxxx xxxxxxxxxxxxxx xxxxxx xxxxxx xxxx, xxx xxxx

• xxxxxxxxxxx x"xxx xxx Xxxxxxxx"x,
• xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx
• xxxxx xxxxx Xxxxxxxx xxx xx Xxxxxxx xxxxxx.

Xxx xxxxxxxx: Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx Xxxxxx xxxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxxx, xxxx xxx xxxx xxxxxxxxxxxxxx xxxxxx xxxxxx. Xxxx xxx xxxxxxxxxx xxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxx xxxxxxx xxx xx Xxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxx xxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxxx xxxx xxxxxxxx Xxxxx xx Xxxxxxxxx xxx Xxxxxx xxxxxx xxxxxx, xxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxxxx xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx x xxx xx xxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx x xxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx, xxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx, xxx Xxxxxxxxxxx xxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxx xxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx X. Xxxxxxxxxx xxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxx Xxxxx X. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxx xxx xxxxxxxx X xXxxxxxxxxx xxx X xXxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxx Xxxxxxx xxx xxx Xxxxx xxx xxxx xxxxx xxxxxxxxx, xxxx xxxxx xxxx Xxxxxx xxx xxxxxxxxxx Xxxxx xxx X xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxx xxxxx xxx Xxxxxxxxxx xxxx xxxxxx xxxxx xxxxxxxxx. Xx Xxxxxxxxxx xxxxxx xxx xxx Xxxxxxx xxxxxxxxx xxxx xxx Xxxx xxx x. Xxxxxx xxx xxx xx. Xxxxxxxxx xxx xxxxxx xxx x. Xxxxxxx xxx xxx xx. Xxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx X xxx X xxxxxx. Xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxxx xxxxx Xxxxxxx xxx xxx Xxxxxxx xx xxxxxx Xxxxxxxxxx xxx X Xxxxxxxxxxx xxx xx Xxxx xxx xxxxxxxxxx Xx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxx xxx XX xxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxx xxxxx xx xxxxxx Xxxxxxxxxx xxx X xxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xx xxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx. Xx xxxxxxx xxxx xxxxx xx xxxxx Xxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxx xxx xxxx xxxxx Xxxxxxx xxx X xxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx. Xxxxxx Xxxxxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxx X xxx Xxxxxxxxxxx xxx xxxxxxxxxx xx xxxxxxxxx, xxxx xxx Xxxxxxx xxx xxx Xxxxxxxx, xxxx xxxxx xxxxxxxxx xxx X xxxxxxxxxx xxxxxx xxxxxx. Xxx xxxxxxxx X xxx X xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx. Xxxxxx xxxxx xx xxxx xx Xxxxxxxxxx xxxxx xx. Xx Xxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxx xxx X xxxx xxxxx xx, xxxx X xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxxxxxx xxx X xxxxxxxxxxxx Xxxxx xxxxxxxxxx. Xxxxx xxxx xx xxx Xxxxxxx xxxx xxxxx xxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx, xxxxx Xxxxxxx x.X. xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx X xxx xxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxx Xxxxxx xxx X xxxxxxxxxxxxx xxxxxxxx xxx. Xxxx xxxx xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxx xxxxx xx xxxxxx Xxxxxx xxx xx.x.xxxx xXX X xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxx. Xxxxxxx xxxxxxxxxxx xxxxxx xx xxx Xxxx xxxx xxxxx, xxxx xx xxx xxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx xx xxxxxxxxx Xxxx xxxxx xxxxxxx, xxxx xx xxxxx xxx xxx Xxxxxxx xxx xxx xxx Xxxxx X xxxxxx xxx xxx xxxx xxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxx xxx xxxx xxxxxx xxx XXX xx Xxxx, xxxx xxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx xXx. XX X xxxxxx. Xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

9. Sozialversicherung:
Neue Beitragsbemessungsgrenzen ab 2021

Xx x. Xxxxxx xxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxx Xxxxx. Xxx xxxxxx xxx xxxxx Xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx x. Xxxxxx xxxx xxx xxxxxxxxx xx.xxx XXX xxxxxxxxxx x.xxx,xx XXXx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xx.xxx XXX xxxxxxxxx xxxxxxxxxx x.xxx,xx XXXx.

Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxxx xxxxxxxx xxx xxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx. Xxx xxxxx xxxxxx Xxxxxx xxxxxx xxxxxxxx, xxxx xxxx xxxxxx xxxxxxxxxxxxxxxxx xxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx x. Xxxxxx xxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxx xxxx xxx xx xxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xx Xxxxx xx xxx xxxxx xxx x.xxx XXX xx xxx xxxxx Xxxxxxxxxxxxxx. Xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx x.xxx XXX xx xxx xxxxx xxx x.xxx XXX xx xxx xxxxx Xxxxxxxx.

Xxxxxxxxxxxxxx xx x. Xxxxxx xxxx xx xxxxxxxxxx:

1. Kfz-Steuer:
Deutliche Erhöhung der Kfz-Steuer für Spritschlucker

Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxx xxx XXxxXxxxxxxx: Xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxx xxx Xxxxxxx xxxx Xxxxxxxx x,xx XXX xxx xxxx Xxxxxx x,xx XXX. Xxxxx xxxxxx xxxxxxx x,xx XXX xxxx xxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxx xXXxx xx Xxxxxxxxx, xxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xx xxx x.x.xxxx xxxxx XXxxXxxxxxxx xxx xx xxxx xxxxxxxxxxxxxx xxx x Xxx. x Xx. xx XxxxxXxXx.

Xxxxx xx "Xxxxxxxxxx" xxx xxx xxxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxx XxxxXxxxxx xxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx xx "Xxxxxxxxxxxxxxx" xxxxxxxx xxxx. Xxx XxxxXxxxxx xxxx Xxx xxxx xxxxxxxx xx XXxxXxxxxxxxxx xxxxxxxxxxxx xxxxxx, xx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxx. Xxxxxxx xxx Xxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxx xx xxxx xxxxxxxx xxxx Xxxxxxx xxxxxx xxxxxxx.

XXXXXXX xxxx xxx xxx "Xxxxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx", xxx xx x.xx.xxxx xxx Xxxxxxxxx xxxxxxxxxx xxx, xxx XxxxXxxxxx xxxxxxxx xxxxxxxxx: Xxxx Xxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxx xxxxxxxxxx xxxxxx, xxxxxx xxxx xxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx: Xx xxxxxx xxx XXxxXxxx, xxxxx xxxxxx xxx Xxxxxxxxxx. Xxx xxxxx XXxxXxxxxxxx xxxxx xx xxxx xxxx x xxxxx xxxxxx x,xx XXX xx xxxx x Xxxxxxxxxxxx xxx x,xx xxx x,xx XXX xx xxxx xxxxxxxxxx. Xx xxx xxxx xxxx xxxxx Xxxxx xxxxx xxxxxx Xxxxxx xxx x,xx Xxxx xxxxxxxx x xxx xxxxxxx xx xxxx xxx xxx xxxxxxx xxx x Xxx. x Xx. xx XxxxxXxXx.

• xxx Xxxxxxx: Xxx xxxxx Xxxxxxx xxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx. Xxx Xxxxxx xxxxxxxx xxx xxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxx xxxx Xxxxxxxx x,xx XXX xxx xxxx Xxxxxx x,xx XXX.
• xxx XxxxxxxxxxxxxXxxxxxxx: Xxx xxxxxx Xxxxxxx xxxx xxxxxxxxxxx. Xxx xx Xxxxx Xxxxxxxxxxxx xx Xxxxxxxxx xxx xxx xxxxxx xxxx Xxxxxxxx xx xxxxxx, xxxxxxxx xxxxxx xxxxxx xxx Xxxxxxxx xx xxxxx Xxxxxx xx:
  
  

Xxx XXxxXxxxxxxxxx xxxxxx xxxx, xxxxx xxxxxxxxx xxx Xxxxxx xxxx xxxx xxx Xxxxxx xxxxxxxxx xxxx, xxx xxx XXxxXxxxxxxxx xxx Xxx xxxxxxx. Xxx xxxxxxxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx. Xx xxx xx xxxxxxxxxxx Xxxxxx xxxx xxx XxxxxxxxXxxxxxxxxx xxxxxxxxxxxxxx. Xxx xxx xxxxx Xxxxxxxxxx xxxxx xxxxxxx xxx xxxx XXXXxXxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxxx xxx x.x.xxxx xxxx xxx xxxxxxxxxxx Xxx xxxxxxxxxx xxx. Xxxxx xxx xxxxxxxxxxxxxxxxxx XXxxXxxxxxxxxx xxxxxx Xxxxxxxxxxxx xx xxx Xxxxx xxxxxxx xxxxxx xxxxxxxx.

XXXXXXXXX: Xxx xxxx xxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxx Xxx, xxx xx xx. Xxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxx.

Xxxxxxxxxxxxxxxxxxx:

Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx

Xxxx Xxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xXxxxxxxxxxx, Xxxxxxxxxxxxxxx: Xxxxxx Xxxxxxxx xxxxxx xxx "xxxxxxx Xxxxxxxxxxxxx" xxx x,x x Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxx xxx XXxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx Xxx xxxxxxxxx. Xxxxxxxx xxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx. Xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xxxx xxxxxxxxxxxxxxxxxx xx xx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxx Xxxxxxxxx, xxx xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxxx xxxxxx. Xx xxxxxx xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx xxx xxxxx xx xxx xxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxx xxx xx Xxx. xx XxxxxXxX xxxxxxxxxxx.

XXXXXXXXX: Xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxx xxx x. XxxxxXxxxxxX xxx xxxxxxxxxxx xxx xx xxxx xxxxxxxx Xxxxxx xxxxxxxxxxxxxxxx xxxx. Xxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxx xxxxx xxxxxxxxxxxx.

xxxxxx

2. Behinderte:
Verdoppelung des Behinderten-Pauschbetrages

Xxx xxxxxxxxx xxx, xxx xxxxxxxxxxxx xxxxxx Xxxx xxx Xxxxxxxxxxx xXxXx Xxxxxxxx xxx xxxxx xxxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXxXx. Xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx. Xx xxxx xx xxxxxx Xxxxx xxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxx xxxx xxxxxxxxx. Xxxx xxx XxX xxxxxxxx xxx Xxxxxx xxxxxxx xxxx xxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx XxX. Xxxxxx xxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx, xxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx. Xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxx xxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxx xxx, xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxx.

XXXXXXX xxxxxx xxx xxx "XxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx" xx xxx x.x.xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx xXxXx xx xxx Xxxxxxxxxxx xxxxxxxxxxx, x.x. xxxx Xxxxxxxxxxx xxxxxxx xx xxxxx XxX xxx xx xxxxxxxxxxxx xxx xx xxxx Xxxxxxxxx xxx xx xxxxx Xxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxx xx xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxx xxx xx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxxxxxxx.

Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx "X" xxxxxx xxx Xxxxxxxx, xxx xxxxxxx xxxx, xxx Xxxxxxx xxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxx x xxxx x xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx XxX xxx. Xxx Xxxxxxxxxxxx xxxxx XxX xxxxxx xx xxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx. xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx "X" xxxxxxx. Xxxxxxxx xxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx xx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx "XXx" xXxxxxxxxxxx xxxxxxxxx, xx xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx "Xx" xXxxxxxx xx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx, xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx "Xx" xxxxxxxx xxx Xxxxxxxxxxx "XXx" xxxxx xxxx xxx Xxxxxxxxxxx "X" xxxxxxxx.

XXXXXXXXX: Xxxx xxx Xxxxxx xxxx xxx Xxxxxx xxxxxx xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx, xxxxxxx xxxxx xxx xxxxxx xxxxx Xxxxxxxx xx xxxxxxxxxxxx Xxxxx x xxxxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxx XXxX xxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxxxxx xxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxxxx. Xxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxx xx x xxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx" xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx XXxXx.

Verbesserung für Minderbehinderte mit einem GdB unter 50

Xxxxxxxx xxx Xxxx xxx Xxxxxxxxxxx xXxXx xxxxxxx xxx xx xxx xxxx xxx xx, xxx xxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xx xxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxx.xxxxxxx XXxXx. Xx xxxxxx Xxxx xxxx xx xxx Xxxxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx, xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxx xxxx Xxxxx xxxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx XxxxxxxxxxxxXxxxxxxxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxx xxxxx xx xxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx. Xx Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx XxX x xxxxxxxxxxx xxxxx, xx xx xxxx xx "Xxxxxxxxxxxxxxxx" xxxx "Xxxxxxxxxxxxxxxx" xXxX xxxxxxxxxx xxx xxxxxxx x xxx Xxxxxxxxxx xxxxx XxxxxxxxxxxxXxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx XxX xxx xxxxxxxxxx xx xxxxxxxxx xxxxx.

xxxxxx

3. Behinderte:
Einführung eines gesetzlichen Fahrtkostenpauschale

Xxxxxxxxxx Xxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxx "xxxxxxxxxxxx Xxxxxx" xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxxx, xxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx. Xxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xx xxxxxxxxxx xxx xxx Xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xx. Xxxx xxxxxx xxxx Xxxxxxx xxxxxxxxxxxxx:

• Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxxxx XxX xx xx xxxx xxx xxxxx XxX xx xx xxx xxx Xxxxxxxxxxx "X": Xxxxx Xxxxxxxx xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxxxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx. Xxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxx xxx x.xxx xx xx, xxx xxxxx Xxxxxxxxxxxx xxx xxx XXX xxxxxxxxxx xx.xxx xx x x,xx XXXx.
• Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx "xX", Xxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx "X". Xxxxx Xxxxxxxx xxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx, xxxxxxx xxxx xxxx Xxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx. Xxx xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx, xxxxxxx xxx xx xxxxx "xxxxxxxxxxxx Xxxxxx" xx. Xxx xxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxx xxx xx.xxx xx xx Xxxx, xx xxxx xxxxxx xxxxxx Xxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXX xxxx xxx xxx "XxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx" xx xxx x.x.xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxxxxxxx: Xxxxx xxxxxxxx xxxx xxx

• xxxxx Xxxxxx:xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx XXX,
• xxxxxx Xxxxxx: x.xxx XXX.

Xxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xx Xxx. xx XXxXx.

XXXXXXXXX: Xx Xxxxxx x xxxxxxxx xxxxxxx x xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx "xX", "Xx" xxx "X" x xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx "XXx" xXxxxxxxxxxx. Xxxxxx Xxxxxxxxxxx xxxxx xxxx xxx xx Xxxxxxxxxxx xxxxxxxxxxx, xx xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx "Xx" xx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx, xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx "Xx" xxxxxxxx xxx Xxxxxxxxxxx "XXx" xxxxx xxxx xxx Xxxxxxxxxxx "X" xxxxxxxx.

Xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxx xxxxxx xxxxxxx XXXxXxxxxxxx xxxxxxxx xxx xxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xx xx XXxX xxxxxxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxxx xxx xxxxxxx Xxxxxxxxx xxx x.xxx XXX xx Xxxxxxxx xxxxxxxx, xxxx xxxxx xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx xxx XXX xxxxxxxxxxx xxxxxx.

xxxxxx

4. Häusliche Pflege:
Verdoppelung und Ausweitung des Pflege-Pauschbetrages

Xxxxx Xxxxxxxx xxxxxxxx xxx xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xx xxxxxx Xxxxxxx xxxx xx xxx xxxxxxx Xxxxxxx. Xxxxxxx xxxxxx xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxx. Xxxx xxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxx:

• Xxx Xxxxxxxxxxxx xxxx xxx XxxxxxxXxxxxxxxxxxx xxx xxx XXX xx Xxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx xxx xxxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxxx xxx Xxxxxxxxx xxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xx XXxXx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx "xxxxxxx" xxx. Xxx xxx xxxxxxxx, xxxx xx xxxxx Xxxxxxxxxx x xxxx x xxxxx xxxx xxxx xx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx "X" xxxxxxxxxxx xxx.
• Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxxxxx xxxxxx xxx xx XXxXx.

XXXXXXX xxxx xxx xxx "XxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx" xx xxx x.x.xxxx xxx XxxxxxxXxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxx x xxxx x xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx x xxx x xxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx

• xxx Xxxxxxxxxx x: xxx XXX
• xxx Xxxxxxxxxx x: x.xxx XXX
• xxx Xxxxxxxxxx x xxxx x xxxx Xxxxxxxxxxxxx: x.xxx XXX

Xxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxxxx x xxx x XxxxxxxXxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xx xxxxx xxx xxx Xxxxxxxxx "xxxxxxx" xxxxxxx. Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxxxx x xxx x xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxx" xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx XxxxxxxXxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxx xx xxxxxxxxx, xxx xx Xxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx "xxxxxxx" xxx.

Xxx XxxxxxxXxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx, xxx xx xxx Xxxxxxxxxxxx x xxx x xxxxxxxxxxx xxxx, xx xxx xxxxxxxxxxx Xxxxxxxx xx. Xxx Xxxxxx xxxxxxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxx.

• Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxx xxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxx xXxxxxxx, Xxxxxxx, Xxxxx, Xxxxxxxxxx, Xxxxxxx, Xxxxxxxx, Xxxxx xxxx Xxxxxxxxxxxxxxxxx, xx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxx, xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx XxxXxxxxXxxxx, Xxx xxx Xxxxxxxxxx, Xxxxx, Xxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xXxxxxxxxx, Xxxxxx, Xxxxxxxx xxx Xxxxxxx, Xxxxxxx, Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxx, Xxxxxxxxx.
• Xxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx. Xx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxxxxx, xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxx xxxxxxxxx xxxxx xxx, xxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxx xxxxxxx xxxxxx xxxxxxx.
• Xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxx", xxxxxxx Xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx.
• Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx XxxxxxxXxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxx.
• Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxx xxxxx Xxxxxxxxx xxxxxxx. Xxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx. XXXX: Xxx xxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxx, xxx xxx Xxxxxx xxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxx, xxxxx xx xxx Xxxxxxxxx.

xxxxxx

1. Prozesskosten:
Aufwendungen für Strafverteidigung des Kindes nicht abziehbar

Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx, xxxxxxxx xxxx, "xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxx xxxxx, xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxx xx xxxxxxx" xxx xx Xxx. x Xxxx x XXxXx. Xx Xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxx Xxxxx xxx Xxxxx x xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx x xxxxxxxxx. Xxx xx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx, Xxxxxxxx xxxxx XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxx xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxx xx Xxxxx xxx xx.xxx XXX. Xxx xxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xx XXxX. Xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx, xxxx xx xxxx xxxxx xx Xxxxxxxxxxxx xxxxxxx, xxxx xxx xxx Xxxxxxx Xxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxx xx xxxxxxx. Xxxxxxxxx xxx Xxxxx xxxxxxx xxxxxxxxx.
• Xxxxxxxxxxx: Xxxx xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxx XXX X xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xx Xxxxx xxx xx xx XXxX xxxx xxxxxxx xxx xxxx xxxx xx Xxxxxx XXX X xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxxxxx xxxxxx xxx xxxxx Xxxx xxxxxxxx xxx Xxxxxxxxxx xxx xx xx Xxx. x X. x XXxX xxx xxxx xxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxx xxxxx xxxx xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx, xxxxx xxxx Xxxxxxxxxx xxx xx xx Xxx. x X. x XXxX, xxxxxxxxxxx xxxxxx. Xx xxxxx xxxxxxxxxxx xxx, xxxx xxx Xxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxx Xxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxx xx xxxxxxx, xxx xxx Xxxxx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxx.
• Xxx Xxxxxx xxxxxxx xxx Xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxx xxxxxx, xx xxxxx Xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx, Xxxxxxxx, Xxxxxxx, Xxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxxx xxx Xxxx xxxxxx xxx Xxxxxx xxxxx xxxxxxxx xxxxxxx. Xxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx x xxxxxxxxxxx x xxxxxxxxx. Xxxxxxxxxx xxxxxx xxxx xxxxx Xxxxxx xxxxxxxxxx. Xxx xxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxx xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxxx. Xxxxx xxx Xxxxxx xxx Xxxxxxxxxx XX xxxxx xxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx, xx xxx xx xxxxxxxx xxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxx xxx xxxxxxx Xxxxxx xxxxxxxxx xxxxxx xxxxxx.

xxxxxx

2. Kindergeldrückforderung:
Kein Erlass trotz "Mitverschuldens" der Familienkasse

Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx, xxxx xxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxx x xxxxxx x xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxxx xx xxxx xxx xxxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx. Xxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxx "xxx" xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxx xxxxxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx.

Xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxx xxx Xxxxxx xxxxxxx xxxxxxxxxxx xxx x xxxx xx xxxx xxxxxxxx xxxxxx x xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxx: Xxxx Xxxxxxxxxxxxxxxx x xxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx x xxxxxxxx xxxxxx, xx xxxxxxx xxxxx x xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx x xxx xxxxx xxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxxxxx xxxxxxx xxxxxxxxxxxxx xxx Xxxxxx xxx XxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxx xxxxxx.

Xx Xxxxx xxxx xxxxx xxx XxxxxxxxxxXxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxx xxxxxx xxxxxx xxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xxx xxxx xxxxxxxxxxxxxx x!x xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

• Xxx Xxxx: Xxx Xxxx xxxxxxx Xxxxxxxxxx xxxx xxx XXX XX xxx Xxxxxxxxx xxx xxx Xxxxx, xxxx xxx x xxxxxxxxx xxxxxxxxxxxx x Xxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxx. Xxx Xxxx xxx "xxxxxxxxxxxxxxxxxxxxx", xxx xxxxxx, xxx Xxxxxxxxxx xxxxxx xxxxx xx xxx Xxxxxx, xxxxxxx xxxxxxxxxxx xx xxx Xxxx. Xxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xXxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xx xxxx xxxxxxxxxxx, xxxx xx xxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xx xxxxxxx xx xxxx xxx Xxxx, xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxx. Xxx Xxxx xxxxxxx xxxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX. Xxxxxx Xxxxxx xxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxx Xxxxxx xx Xxxxx xxx x.xxx XXX xx. Xxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx. Xxxxx xxxxxx xxx Xxxxxxx xx Xxxxxxxxxx xxxx xxxxx XXX XXxXxxxxxxxxx xxxx xxxxxxxxxx. Xxxx xxx Xxxxxxx xxx XXX xxxxx xxx Xxxxx xxxxxx xxx xxxxxx xxxxx Xxxxxx xxxxxxxx xx.
• Xxxxxxxxxxx: Xxxxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxx xx Xxxxxxxxxx xxx xxx xxx xxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx xxxxxx, xxxx xx xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xx xxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxx xxx xxxxxx xxxx Xxxxx, xx xxxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx. Xx xxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx.
• Xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxx xxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx xxx. Xx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxxx xxx xxxxxxxxxxxx xxx. Xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

xxxxxx

3. Freiwilligendienste:
Wie steht's um die soziale Absicherung?

Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx Xxxx xxxxxxx, xxx xx xxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxx xxxxxxx xxx xxx XXX xxxxxxxxx xxxxxxxx. Xxxxxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx, xxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx. Xxx xxxxxx, xx xxxxxx xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxx XXX xxx xxxx xxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxx xxx xxx x.xxx XXX.

Xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxxxxx:

• Xxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxx xxxxxxxx, xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx x Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xx Xxxx xxxx xxxx xxxx xxxx xxxxxxx xxx XXX xxxxxxxxx.
• Xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx, xxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxxxxxxx xx Xxxx xxxx xxxx Xxxxxxxxxxx xxx XXX xxx xxxx Xxxxxxxxxx xxx XXX xxxxxxxxx.

Xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxx xxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx x xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxx: x,x xx xxxx: x,x xx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxx xx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xx,xx xx x xxx xxxxxx xxx Xxxxxxxxx xx. Xxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXX XXx.

Xxxxxx Xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx:

• Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xx xxx Xxxxxxxxxx xxxxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxxx xxxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
• Xxxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxxx, xxxxxxx Xxxxxx xxx xxx xxxxx Xxxxxxxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxxxxx xxx Xxxx xxxxxxxx.
• Xxxxxxxxxxxxxxxxxx: Xxxx xxx x.x.xxxx xxxxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxxx xxx xx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxx xxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxx xx xxxxxxxxx Xxxxxxxxxx xxxxxxx xxx XXX xxxx xxxx xxx XXX Xxxxxxxxxxxxx xxxxxxxx xxx x.xxx XXX. Xx xxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx x.xxx XXX.
  Xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxx xxx xxxxxxxxxxxxxx Xxxx, xxxxxxx xxxxxxxx x xxxxx xxxxxx xx x x xxxx xxx x.x.xxxx xxxxxxx xx x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx. xxx xxx. "Xxxxxxxxxxxxx". Xxxxx Xxxxxxxxxxxxx xxxxxxxx xx Xxxx xxxx xx xxx xxxxx Xxxxxxxxxxxxxx x.xxx XXX xxx xx xxx xxxxx Xxxxxxxxxxxxxx x.xxx XXX. Xx xxx Xxxxxxxxxxxxx Xxxx xxxx Xxx xxxxxxxx xxxxxx xxxx, xxxxxxx xxxx xxxxx xxxx xxx Xxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxx.

Xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxx xxx Xxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxx xxxxxx xx Xxxx xxxx xxxx xxxxxxxxx x.xxx XXX xx Xxxx xxx x.xxx XXX xx Xxx xxx x xxx x.xxx XXX xxx. x.xxx XXXx. Xxx xxxxxx xxxxxxxx Xxxxxxxxx xxxxx xxx Xxxx Xxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxx: xx,x xx.

xxxxxx

4. Kinderfreibetrag:
Keine Übertragung bei Zusammenleben der Eltern - oder doch?

Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx XXXxXxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx, xxxxxx xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xx. Xxx xxxxxxxx xxxxxxxx xxx. xxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxx xxxx xxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxx xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxx xxx xxxxx xxxx xxxxxxxx xxxxxxxx x xxxx xxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx

• xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxx xxxxxxxxx xxxx
• xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx xxx.

Xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxx, xxxxxxx xx xxxx xxxxxx xxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xx xxxxxx Xxxxxxx xxxxx xxxxxxxxxxxx. Xxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx, xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxxxx xxxxxxxx xxxxx xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxx.

XXXXXXX xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxx, xx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxx xxxxxxxx xxx, xxxx xxx xxxxxx Xxxxxxxxxx xxxx xxx xxxxx xxxxxxx Xxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxx Xxxxxx xxxx xx xxxxx Xxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xx. XXX X xxxxx xx Xxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxx xxx x.x.xxxx xx X xxxxxxx xxxxxxxxx.

• Xxx Xxxx: Xxx xxxxxxxxxxxxxx Xxxxxxxxx, xxx xxxxxx Xxxxxx xxx xxxxx Xxxxx xxxxxx xx xxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxx. Xxx Xxxxx xxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xx. xx.xxx XXX. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxx xx.xxx XXX xxx xx.xxx XXX. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxx xxx xxxxxxxx xxx Xxxxxxx, xxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxx xxxx Xxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxx xx x xxxxxxxxxxxx xxx. Xxxx xxxxxxxx xxx Xxxxxxxxxx, xx xxxxxx Xxxxx xxxx xxx Xxxx xxxxxxx, xxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxx xxxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxx. Xxxx xxxxx xxxx xxxxx xxxx xxxxxxxxxxx Xxxxxx. Xxx XX xxxx xxx Xxxxx xxxxx xx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxx xxxxxxx, xxxxxxxx xxxxx Xxxxxxxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxx, xx xxx Xxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxx. Xxx Xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxx Xxxxxx xxxxxxxxxxxx. Xx xxxxx xxxxx xxxxxx xxxxxxxxxxxxx, xx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxxx. Xxxx xxxxxxxxxxxx xxx XXXxXxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxx xxxxx xx xxxxxxxx xxxxx xxxxxxx xxxxx xx Xxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxx xxxxxxxx xxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxx xxxxx xxxxxxx xxx Xxxxxxxx xxx, xx xxxx xx xxxxxxxx xxxxxxxxxx Xxxxxxx xx xxxxx xxx, xxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxx xxxxxxxxxx Xxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

1. Abgeltungsteuer:
Steuerliche Behandlung von "Gold Bullion Securities"-Papieren

Xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx XxxxxxXxxx xxx XxxxxxXxxx XX xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx xxxxx. Xxxxxxxx xxxxxx xxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxx xxx xxx XXX xxxx xxxx XxxxxXXXx xXxxxxxxx Xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxx.

Xxx xxx "Xxxx Xxxxxxx Xxxxxxxxxx" xxxxxxx xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxx xxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx. Xxxxx xxxxxxxxx xxxx xxxxxxxx "Xxxx Xxxxxxx Xxxxxxxx"xXxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxx. Xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxx xxxx xx Xxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xx xxxxx Xxxxxx xx Xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxx xxxxxxxxxxxx xxx Xxxxxx xxx Xxxx xxxxxxxxxxx. Xxx Xxxxxxxx xxx xxxx xxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxx xxx xxxxx Xxxxxxxx XxxxxxxxXxxxxxxx xx xxxxxxxxx. Xxxxxxxxxx xxx xx xxx Xxxxxxxxxxxx, xxx Xxxx xxx xxx Xxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx xxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx "Xxxx Xxxxxxx Xxxxxxxxxx"xXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xx Xxx. x Xxxx x Xx. x XXxXx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx x.X. xxx xx xx Xxx. x Xx. x XXxX xx xxxxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx.

• Xxxx xxxx xxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xx xxxx xxxxxxxxx xx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xx xxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xx xxxxxxxxx xxx. Xx xxx Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxx xxx xxxxx xxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxx, xxx xxx xxxxx Xxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxx, xxxxx xxxxx Xxxxxxxxxxxxxxxx xxx. Xxxx xx xxxxxx Xxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xx, Xx. xxx.
• Xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx "Xxxx Xxxxxxx Xxxxxxxxxx" xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xx xx XXxX xxxx x xxxx Xxxxxx xxx Xxxxxxxxxxx x xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xx. x, xx xx Xxx. x Xxxx x Xx. x XXxX.

XXXXX: Xx Xxxxxxxx xxx xxx Xxxxxxx xxx "Xxxx Xxxxxxx Xxxxxxxxxx"xXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx Xxxxxx xx xxxxxxxxxx. Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxx xxx, xxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx, xxxxx xxx xxxxxxxxx "XxxxxXxxxxxxxxx" xxxxxxxx xx xxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxx xxx xxxx xxxx xxxxxx xxxxxxxxxx xxxxxx. Xx xxx Xxxxxx xxxxx xxxx xxxxx xxxxxx xxxx xxx xxxxxxxxxxxx xxxxxx xxxx, xxxx xxxxx xxxxxxxxx xxxxxx.

xxxxxx

2. Abgeltungsteuer:
Antrag auf Günstigerprüfung nachträglich stellen?

Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x xx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxxx Xxx xx xxxxxxxxxx xxxxxxxx xxxxxx x xxx xxxx xxxxxxxx xxxx Xxx xxxx xxxxxxxxxx xxxx xxxx. Xxx xxxxxxx Xxxx Xxxxxxxxxxxxxxx xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx, xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxx xxx xxxx xx Xxxxxx x xxx xx xxx XXxX. Xx xxxx xxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxx xxx xx x xxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxx xxxxxxxxxx. Xxxx xxxxxxxxx xxx xxx Xxxxxx XXX xXxxxx xx.

Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxxx xx xxxxx xxxxxxxxx Xxxxx. Xx xxxxxxx xxxx xx xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx, xxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxx xxx xxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxxxx xxxxxxxx xxxxx Xxxxxxxxxx xxxxxxx xxxxxxx xxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx xxx xxxxxxx, xxxx xxx Xxxxxx xxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxxx Xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx xxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx.

• Xxx Xxxx: Xxxxxxxx xxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxxxxxxx. Xxxxxx xxxxxxx xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxx Xxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx. Xxxx xxxx xxxx Xxxxx xxxxxxx, xxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxx. Xx xxxxxxx xxxx xxxxxx, xxxx xxx Xxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx, xxx xxxxxxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxx. Xx xxxx xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx, xxxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxx xxxx xxxxxxxxx x xx xxx XXX.
• Xxx Xxxxxxxxxxx xxxxxx xxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx: Xxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xXxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxx xxx xx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx. Xxx xxx xxxxxxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxx xxx xx xxx Xxx. x Xxxx x Xx. x XX xx Xxxxxxxxxx xxx xx xxx XX, xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx.

XXXXXXXXX: Xxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxxxxxx xx XxxXx xxx XXx. Xxx xxxxxxx xx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx 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. XXXX: Xxx Xxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxx xx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx. Xxx Xxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx, xxx. XxxxxxXxxxxxxxx Xxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx

xxxxxx

1. Verkauf einer Ferienwohnung:
Kein steuerbarer Spekulationsgewinn für Inventar

Xxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxx xxx xxxxxx xxxxxxxx, xx xxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx Xxx. x Xx. x XXxXx. Xxxxxxx xxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxx Xxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxx xxxx xxxxx xxx, xxxx xxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxx xx xxxx xx xxxxxxxxxx xxx, xxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xxx xxxxxx. Xxxxxx xxxx xxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxx Xx.

• Xxx Xxxx: Xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxx xxxxxx Xxxxx xxxx xxx Xxxxxx xxx Xxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxx xxx Xxxxxxxxx xxxxxx xx xxxx xxxxx xxx Xxxxx, xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxx xxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx.
• Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx, xxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx. Xxx xxx Xxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx, xxxxx Xxxxxxxxxxxxx xxxxx XXxX xxxxxxxxx xxx. Xxxx xxxxxx xxxx xxx xxx Xxxxxxxx xxx xx xx Xxx. x Xxxx x Xx. x XXxX.

XXXXXXXXX: Xx xxxxxxxxx xxxx, xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxx xxxx Xxxxxxxxxxxxxxxxx. Xx xxx xxx XX Xxxxx xxxxxxxxxxx, xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xXxxxxx xxx x.xx.xxxx, x X xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

2. Grundstückskauf:
Keine Grunderwerbsteuer für den Erwerb von Zubehör

Xxx Xxxxxxxxxxxx Xxxxxxxxxx xxxxxx xx xx xx, xxx xx xxx "xxxxxxxxxxxx Xxxxxxxxxxxxx" xxxxx Xxxxxxxxxxxx xxxxxxx, xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx, xxx xx xxxx xx, xx XXX, xxx xxx "Xxxxxxxx" xxxx. Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxx, xxx xxx xxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xx xxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx. Xxx xxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxx Xxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx. Xx xxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxx. Xxx xxxx xxxxx xxxxxxx, xxxx xxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx, xx Xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx xxxx, xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xx xxxxxx xXXXxXxxxxxxxx x.x.xxxx, XX X xxxxxx.

Xx xxxxxxxxxxxxxxxxx Xxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxx xx xxx Xxxxxx xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxxx. Xxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx x.X. xxx xxxx xx, xx XXX xxxxxxxxx. Xxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxx xx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxxxxxxxx, xx xxx xxxxxxx, xxx xxxx xxxx xxxxx xxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx.

XXXXXXXXX: Xxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx, xx xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxx xxxxx. Xx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxx xxx Xxxxx xxx xxxxxxxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxx.

xxxxxx

3. Anschaffungsnaher Aufwand:
Hauskäufer sollen weiter benachteiligt werden

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxx, xxx xx xxx xxxxxx xxxx Xxxxxx xxxx xxxxx Xxxxxx xxxxxxxxx xxxxxx, xxxx xxxxx xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx xxxxxxx xxxx xxxxx xxxxxx xx xxxxx Xxxxx xxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx "Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx".

Xxx xx XxxxxxXxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxx xxx xxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xx xxx Xxxxxxxx xxx xxxXxxxxxxxXxxxxx xxx x Xxx. x Xx. xx XXxXx xxxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxxx. Xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxx. Xxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxxx xxx xxx xxxxxxxxx xxx Xxxxxx, Xxxxxx xxx Xxxxxx xxxxxxxxxxx. Xx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxx xxxxx xxx xxxxxxx xxx XxX xxx xxxxxxx xxx x Xxxxxxx xxx Xxxx.

XXXXXXX xxxx xxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx. Xx xxxxxxxxx xxxx xxxxxxxxx xxx xx x Xxx. x XXxX xxx xxxxx: "Xx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxx Xxxx xxx xxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx." xXxxxxx: XxxxxxxxxxxXxxxxxxxxx xxxxxxxx xxx xx.x.xxxxx

Xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxx xxxxxxxxxxx: Xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxx xxxXxxxxxxxXxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxx xxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xx Xxxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx, xxxx xxxx xx Xxxxxxxx xxxx Xxxxxxxx xxxxxx Xxxxxxx.

XXXXXXX: Xxx xxxXxxxxxxxXxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxx x xxx xx xxxxxx xx Xxxxxxxxxxx x xxxx xxxxxxxxxxx Xxxxxxx xxxxxx. Xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxx Xxxxxx xxxxxxx, xx xxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx xxxxxx, xx xxx xxxxxxxxx XxxxxXxxxxxxXxxxx xxx xxx xxxXxxxxxxxXxxxxxxx xx xxxxxxxx. Xxx xxxx xxxx xxxxxxxx xxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx.xxx XXX, xxx xxxxxxx xxxxxxxx xxx, xxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx xxx xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx XxX xxx x.xxx XXX. Xxxx xx.xxx XXX xxx xxxx xxx Xxxxxxxxxx xxxxx, xxxx Xxxxxxxxx xx xxxxxxxxxxx, xxxxx xxxx xxxxx xxx xxx Xxxxx xxxxxxxxxxx xxxxxx xxxx, xx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxx xxxxxx.
Xxx xxxXxxxxxxxXxxxxx xxx xxxx xxxx xxxxxxx xxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxx xxxxxxx xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxx xxxxxxx xxxxxx. Xxxx xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxx xxxx xxxxxxxx, xx xxxxxxx Xxxx xxx Xxxxxxxx xxxxxxxxxxxxxx xxx xx Xxxx xxx XxX. Xxx xxxxx xxxxxx Xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx: Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxx

xxxxxx

4. Baukindergeld:
Welches Gericht ist bei Streitigkeiten zuständig?

Xxxx Xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xXxXx xxxxxxxxxx. Xxxxxxx xxxxxx xxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxx. Xxxx xxx xxxx, xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XxX xxxxxxxxxx Xxxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxx Xxx xxxxxxx xxxx Xxxxxxxxxx xxx Xxxx xxxxxx, xxxx xxx xxxx xxxxxxxxx xxxxxxxxx xxxxxxxx

Xx xxx Xxxxxxxxx xxx XxX xxxxxx xx: "Xxx xxxx Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxx." Xxx xxxxxxx xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxx xxx xxx xxxxx xx, xxxx xxx Xxxx xxxx Xxxxxxx xxx xxxxxxxxx. Xxxxx xxxx xxx, xxxxxxx Xxxxxxx xxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxx Xxx Xxxxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxx xxxx Xxxxxxxxxxxx Xxxxxxx: Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxx xxxx xxxxxxx x xx xxxx Xxxxxxxxxx x xxx Xxxxxxxxxxx Xxxxxxxxx xx Xxxx xxxx xxx Xxxxxxxxxxx Xxxxxxxxx xx Xxxx.

XXXXXXX xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxx xXxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx xXxxxxxxxx xxx xx.x.xxxx, X xx X xx.xxxx xxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxxx xxxx xxx xxxxxxxx XxX xxx Xxxxxxx, xx xxxxxxxxxxx Xxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxxx, xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxx xx x Xxx. x xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx XxX xxx Xxxxxxxx xxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxx xxx. Xxxxxxxxxxxx Xxxxxxxxx xx Xxxx xxxxxx xxxx xxxxxx, xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx XxX xxx. Xxx xx Xxxxxx xxx Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxx xxx XX Xxxxxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx.xxx XXXx xxxxxxxxxx. Xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx Xxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx xx, xx xxx Xxxxxxx "xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx XXX xxxxxxxxx xxxxx xxxxx Xxxxxxxx xxx xx Xxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxxx xxxxx xxx xx.xxx XXX xxxxxxxx." Xxx Xxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxx. Xx xxxx xxxxx xxx xxx Xxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxx xxxx Xxxxxxxxxxx Xxxxxxxxx xx Xxxx xx xxxxxx, xx xx xxxxxxx, xxxxxxx xxx xxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxx, xxxx xxxxxxxxx xxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxxxx xxxxxxxxx Xxxxxx: Xxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx xxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx.

XXXXXXXXX: Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxx xxxx xxxxx xxx Xxxxx xxxxxx Xxxxxxxxxx xxx Xxxx xxxxxx xxxx, xxxx xxxx xxxxxxxxx xxx xxx. xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx. Xxxxxxx: Xxx Xxxxxxxxxxxxx xxxxxxx x xxxx xxxxxxxxx xxxxxxxx x xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx x!x xxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxx xxx xxx xxxxxxx Xxxx xxxxxxxx Xxxxxxx xx xxx XxX xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx: "Xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxxx"

Xxxxxxx XxX: "Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx."

Xxxxxxx XXX: "Xxx Xxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx XxX xxx Xxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxx xxx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxx."

Xx xxx xxxx xxxxxxxxxxx xxxxxxxxx, xxxx xxx XxX xxx xxx Xxxxxxxxx xxxx Xxxxx xxxx xxxx Xxxxxxx xxxx xxx Xxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxxxXxxxxxxxxx: Xxx xxxx Xxxxxxxxxxxxx

xxxxxx

5. Handwerkerleistungen:
Kein Steuerbonus für Anliegerbeiträge zum Straßenausbau

Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xx x, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXxXx. Xxx XXX xxxxxxxx xxx xxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxx, xxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxxx xxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx. xxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxx xxxxxx. Xx xxxx xxxx xxxxx xxxxxxxxxx xx Xxxxxxxxxx xxxxxxx, xxx xx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxx xxx Xxxxx, xx xxxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxx xxxxxxx xx xxx Xxx. x XXxX xxxxxxxxxx xxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx

xxxxxx

6. Handwerkerleistungen:
Steuerbonus auch für Wintergarten und Dachgaube möglich

Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xx x, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx. Xxxxxxxxxxx xxxx Xxxxxxxx xx xxx xxxxxx xxxxxxxxx Xxxxxxx, xxx xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxx xxxxx xxxxx Xxxxx, xx xx xxxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxx xxx xxx Xxxx, xxxx xxxxx Xxxxx, xxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx, x.X. Xxxxxxxxx xxxxx Xxxxxxxxxxxxx, xxxxxxxxxx Xxxxxx xxxxx Xxxxxxx, Xxxxxxxx xxxxx Xxxxx, Xxx xxxxx Xxxxxxxxxxxxxxxxx.

Xxxxx xxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxx. 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 xxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx. Xxxxxxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. x, Xx. xxx:

• Xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx "xxxx Xxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxx xx xxxxxx Xxxxxxxxxxxxxx". 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 xX x.x XXxX "Xxxxxxxxxxxxxx"x.
• Xxx xxxxxxxx: 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.

XXXXXXXXX: Xxx xxxx Xxxxxxxxxx xxx "Xxxxxxxxxxxxxxx" xxxx xx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, x.x.X. Xx. xxx.

Xxxx xxxxxxxx Xxxxxxxxxx xxxx xx xxx Xxxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxx:

• Xxxxx xxxxx Xxxxxxxxxxxxx. Xxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xx xx x xxx xxxxxxx xx xxx x xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xXX XxxxxxxxxxXxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.
• Xxxxxx xxxxx Xxxxxxxxx. Xxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx xxx x,xx xx xXX XxxxxxxXxxxxxxxxxx xxx xx.xx.xxxx, x X xxxxxxxx.
• Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx.
• Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx.
• Xxxxxxxxxx xxxxx Xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx

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.
• Xx Xxxxxxxx xxx x.x xxxx xxx xxx x.x.xxxx xxxx xxx xxxxxxxx Xxxxxxxxxx Xxx xxx xx,x Xxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxx Xxxx xxx xxx Xxxxxxx xxxxxxxxxxx x xxx xxxx xxxxxxxxx xx x,x Xxxxxxxxxxxxx xxx xxxx XXX XXx. Xxx Xxxxx xxx, xx xxxxx xxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx xxxxxxxxx xxx. Xxxxx xxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxx xxxxx Xxxx xxxx xxxxxxxxxxx, xxxx xxx xxxxxxxx xxx xxx "xxxxxxxx" Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx xxxxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, X X xxxxxx.

XXXXXXX xxxx xxx Xxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx "xx xxxxx Xxxxxxx" xxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx xxx x.xx.xxxxx.

XXXXXXX: Xxxx xxxxx Xxxxxxxxxx xx xxxx xxxxxx xxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxx, xx xxx xxx Xxxxx xxxx Xxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, XxxxxxxxXxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx. Xxxxx xxx xx xxxxxxxxxxxxxxx xxxx Xxxxxx, xx xxx Xxxxx xxx xxxxxxxx Xxxxxxxxxx xXxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx. Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xXxxx xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx.

xxxxxx

1. Umsatzsteuer:
Steuerschuldnerschaft bei Errichtung eines Familienheims

Xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxx. Xxxx xxxx xxxxxx, Xxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxx xxx "Xxxxxx xxx Xxxxxxxxxxxx" xxxx xxxx xxx "XxxxxxxxXxxxxxxXxxxxxxxx" xxxxxxxxxx. Xxxx xxxxxx Xxxxxxxx xxx xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxx, xxx xxxx xxxxxxxxxxx xx xx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx, xxxx xxx xx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx. Xxxxxxxxxxxxxx xxx xxx xXxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xx xxx XXxX xxxxx xxxxxx Xxxxxxx xxxxxx, xxx xxxxxx Xxxxxxxxxxxx xxxx xxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx, xxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxx xx xxx XXxX xxxx xxxx xx xxxxxx Xxxxx xxxxxxxx, xxxx xx xxx Xxxxxxx xxxxxxxxx xxx xxxxxx x xxxxxxxxxxxxxxxxxxxxxx x Xxxxxxx xxxxxxx xxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

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

XXXXXXXXX: Xx xxx Xxxxxxxxxxxx Xxxxxxx xxxxx xxxx, xxxx xxx Xxxxxxxx xxxxxx, xxx xxxxxxx xxxxx xxx Xx. X X xxxx xxxxxxxx. Xx Xxxxxxxxxxx xxxx xx xxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx x xxxxxxxxx x xx xxx Xxxxxxxxx xxxxxxxxxx xxxxx xxx xx xxxxxx xxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx. Xxxxxxxxxx xxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxx xx xxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xx xxxxxx. Xxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx. Xx xxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx, xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxx "xxx xxxx Xxxxxx" xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxx xxx xxxxx xxxxxxx Xxxxx.

xxxxxx

2. Franchisenehmer:
Weitergeleitete Bonuszahlungen mindern Vorsteuerabzug

Xxxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxx xxxx xxxx xxxxxxx xxxxx Xxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxx xxxx xx xxxxxxx Xxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxx xxxx XxxX xxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x XXxX. Xxx Xxxxxxxxx xxxxxx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx XX Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxx Xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx x xxxx xx Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x xxx. Xxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx. Xxxx xxxxxx xxxx xxxxxx, xxxx xxx Xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xx xxxxxx Xxxxx xxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxx xxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx, xxx Xxxx xxxxxxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxx xxxxx.

xxxxxx

3. Umsatzsteuer:
Zuschuss für Verkaufsflächen im Einzelhandel ist zu versteuern

Xxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxx Xxxxxxxx xx Xxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xx xxxxxxxx. Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx, xxxx xxxx Xxxxxxxx xxxxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxxx xxxxxx xxx "Xxxxxxxxxx" xx xxx Xxxxxxxx. Xxxxxxx xxxxxx xxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xx xxxx Xxxxxxxxxx xxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx. Xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xx xxxxxxxx xx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxxx.

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

xxxxxx

1. Kirchensteuer:
Wie ein Erstattungsüberhang berücksichtigt wird

Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx "xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx.

• Xxx xxxx xx Xxxxxx xxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxx xx xxxxxxxxxxxx Xxxx, x.X. xxxx Xxx xxx xxx Xxxxxx xxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxx xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxx xx Xxxxxxx. Xxx Xxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxx.
• Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xx xxxxx Xxxxxxx xxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxx xx xxxxxx Xxxx xxx "Xxxxxxxxxxxx xxx Xxxxxxxxxx" xxxxxxxxxxxxxx. Xxx xxxxxxxx: Xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxx xxx, xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxx, xx xxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxxxxx xxxx xxx xx Xxx. xx XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx XxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xx xx Xxx. xx Xxxx x XXxX xxxxxxxxxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxx xxxxx xxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxx xXX Xxxxxxxx xxx x.x.xxxx, x X xxxxxxx Xx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxx xx Xxxx xxxx xxxx Xxxxxxxxxxxxxx xxxx xxxx, xxx xx xxxxx xxxxxxxxxxx Xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxxx xxxx xxx Xxxxxxxxx xxxxx xx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx. Xx Xxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxx xx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx xxx xx xxxx xxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxx xx xx Xxx. xx Xxxx x XXxX xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxxxx Xxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxx.
• Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx XxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxx xxxxxxxx xxx Xxxxx, xxx Xxxxxxxxxxxxx xxxxxxx xx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxx xxxxx xxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxx Xxxxx xxx xx xxxxx xxxxxxx, xxxx xxxxxxxxx xxxxxxxx xxxxxx xxxxxx, xx xxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxx xxxxxxxxxx xxxxx xxxx xxxxx.

xxxxxx

1. Gleichgeschlechtliche Ehe:
Änderungsanträge für Steuerbescheide jetzt stellen!

Xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxx xxxxx xxx xxx Xxxxxxxxxxxx Xxxxxxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxx xx xxxx Xxx xxxxxxxxxxx. Xxx xxxxxxx xxx xxxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxx xxxxxxxx: Xxx xxxxxxx xxxxxxxx xxx xxx xx.xx.xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx x xxx xxxx xxxxxxxxxxxx xxxx xxxx Xxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx xxxx.

Xxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xx.xx.xxxx xx xxxx Xxx xxxxxxxxxxx xxxxxx xxx xXxxxxxx xx xx x Xxx. x XXxXxxxxxxxxxxxxxxxxx xxxx, xxxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxx xx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx"x. Xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx, xx xxxx xxx Xxxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxx, xxxxx xxxx xxxx xxxxx xxxxxxxxx xxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xx xxxx Xxx xxxx xxxx "xxxxxxxxxxxxxx Xxxxxxxx". Xx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxx Xxx. x Xx. x XXx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxx Xxx xxx xxx xx.xx.xxxx xxxxxxxx xxx xxx Xxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxxx xxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xx xxx Xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxx Xxxxx xxxxxxxxxxx xxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxx!

XXXXXXXXX: Xxx xxxxxxxxx xxx xxxx xxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx, xxxxx xxxxxxxx xx xxxxxxx, xxxxxxxxx xxx Xxxxxxxxx xxx xx xxxxxxx xxxx, xxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx. Xxxxxxx Xxx xxxxxxxx xxxxxxxxxxxxxxxxxx!

xxxxxx

2. Änderung von Steuerbescheiden: Wenn sich ein Rechtsfehler über Jahre fortsetzt

Xx xxx Xxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxxxx xxxxxxxxxxx xxxx. Xxx xxx xx xxx XX. Xxxxxxxxxxxxxx xxxx xx xxxxx xx Xxxxxx, xxx xxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxx xxx xxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx.

Xxxxxxxxxx xxxx xxx Xxxxxxxxxx x xx xxxxx Xxxxxxx x xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx. Xxx xxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxx, xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxxx xxxx xxxxx xxx xxxxxxx Xxxxxx xxx Xxxxxxxxxx. Xxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xx xxxx xxxxx xx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxx, xxxxxxx xxx "Xxxxxxxxxx xxxx Xxxxxxxxxxxx" xxxxxxxxxx xxx, xxx xxxx xxxxxxxxx xxxx xx xxx XX xxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxx xxxxx xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxx xx xxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxx xxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxx. Xx xxx Xxxxxx xxx xxxxx xxxxxx xx xxxxxxxxxx, xxxx xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxxx xxx "Xxxxxx Xxxxxxxxxxxxxxx" xxxxx xxxxxxxxxxx xxxxxxxxx xxx. Xxxx xxxx xx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xx xxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxx xxxxx xxxxxxxx xxxxxxxxxxxxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxx, xxx xxx Xxxxxx xxxxxxx xxxxxxxx.

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

• Xxx Xxxx: Xxx Xxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx" ,xxxxxxx xxx Xxxxxxxxx xx "Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxx Xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxx xxx xxx x.x.xxxx" xx xxx xxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxxxx xxx. Xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxx. Xxxxxxxxx xxx xxxxxxxxx xxxx xxx XXX xxxxxxx xxxx xxxxxxxxx xxxx xx xxx XX xx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xx xxxx xxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xx xxx xxxxxxxx Xxxxx, xxxx xxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxx, xxx xxxxx xxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxx xxxxx xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxx, xxxxxxx xxxx xxxx xxx Xxxxxxxxxx. Xxxx xxxx Xxxxxxxxxxxxx xxx xxx xxxxxxx xxxxxxxxx Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XX xxxxxxxx xxxxxx xxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxx xx xxxxx xxxxxxxx xxxxxxxxxx Xxxx xxxxxxxxx xxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxx xxxx xx xxx XX xxxxxxxxxx xXxxxxx xxx xx.xx.xxxx, xx X xxxxxxx Xx. Xxxxxxxx xxxxxx xxx Xxxxxxx, xxxxxxxx xxx Xxxxx, xxxxxxxxx xxxxxxxx, xxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xx xxxxx xxxxxxxx Xxxxx xxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxxx xxxxx, xxxx xx xxxx xxx Xxxxxx xxxx xx xxxxxxxxxxx xxxx xx xxx XX xxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxx.

xxxxxx