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1. Arbeitslohn:
Corona-Bonus von 1.500 EUR auch bei Kündigung steuerfrei

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2. Fahrten zur Arbeit:
Erhöhung der Entfernungspauschale

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3. Buß- und Verwarnungsgelder:
Übernahme durch Arbeitgeber doch steuerfrei?

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4. Auswärtstätigkeit:
Kürzung der Pauschbeträge auch bei Verzicht auf Mahlzeiten

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5. Fortbildung und Ausbildung:
Schulungsvertrag bei Piloten kein Dienstverhältnis

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

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6. Personalrabatt:
Rabatte von Fremdunternehmen steuerpflichtig oder steuerfrei?

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7. Arbeitgeberleistungen:
Einschränkungen bei Gehaltsumwandlung

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xxxxxx

8. Firmenfahrräder:
Überlassung eines Zweitrades an Angehörige möglich

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xxxxxx

9. Riester-Vertrag:
Jetzt Mindesteigenbeitrag überprüfen und Zulage beantragen

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xxxxxx

10. Doppelter Haushalt:
Zimmer im Haus der Eltern zumeist nicht ausreichend

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xxxxxx

11. Verlust des Arbeitsplatzes:
Outplacement-Beratungen führen zu Arbeitslohn

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xxxxxx

1. Krankheitskosten:
Behandlung von Lipödemen mittels Liposuktion doch absetzbar?

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xxxxxx

2. Prozesskosten:
Kein Abzug bei Gefährdung der immateriellen Existenzgrundlage

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Xxxx xxxxxxxx Xxxxxxxxxxxxxx:

• Xxxxxxxxxxxx: Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxx xxx xxxxxx Xxxx xxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxx xx Xxxxxxx xxxxxxxx Xxxxxx xxxx Xxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx, xxxx xxxx xxx xxxxx "Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx" xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
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• Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

xxxxxx

3. Unterhalt bedürftiger Personen:
Erhöhung des Unterhaltshöchstbetrages

Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxx xxxxxxxxx, xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx xxx xxx Xxx. x XXxXx. Xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxx xxx xx.xx.xxxx, x XxX xxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xx xxx Xxx. x XXxX xxxxxxxxxxx xxxxxx. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x.xxx XXX.

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4. Kinder und Angehörige im Ausland:
Neue Ländergruppeneinteilung ab 2021

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

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Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxx

xxxxxx

5. Handwerkerleistungen:
Kfz-Reparaturkosten sind nicht abziehbar

Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xx Xxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx. Xxxxxxxxxxx xxxx Xxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxx.

Xxxxxxx xxxx xxx Xxx xxx "Xxxxxxxx" xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxx xxxxx xxx Xxxxxx xxxxx XxxxXxxxxxxxx xxxxxxxxxx

Xxxxxx xxxx, xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxx xx. Xxx Xxx xxx xxxxxx Xxxxxxxxx xxxxx xxxxx xxx Xxxxxx xxxx Xxxxx xx xxxxx Xxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxx Xxxxxxxx. Xxx Xxx xxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxxx xx Xxxxxxxxxx, xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxx xxxxx xxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx.

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xxxxxx

1. Behinderte Kinder:
Abzweigung des Kindergeldes ist umfassend zu begründen!

Xxx xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxxxxxxxxxxxxx xx xxxxx Xxxx xxxxxxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxx xx xxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx xxxxx xxx Xxxxxx xxx

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• Xxx Xxxx: Xxx Xxxx xxx Xxxxxxxxx xxxx xx xxxxx Xxxxxxxx xxxx xxxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxx xxxxx xxxx xxx Xxxxxxxxxx, xxx xxxxxxxxxx xxxx Xxxxxx xxxxx xx xxxxxx Xxxxx xxxxxxxxxx xxxxx. Xxxxxxxx xxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxx. Xxx xxxx xxx, xxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxx xxx XXX xxxx xxx Xxxxxxxxx xxx Xxxxxx. Xxx xxxx xxxxx xxxxxxx xxxxxx xxx, xxxx xxx xx xxxxx Xxxxxxx xxx Xxxxxx xxxx xxxxx Xxxx xxxxxxxx. Xxxxxxxxx xxx Xxxxx xxxxxxx xxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxx, xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx, xx xxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx XXX xxx xxx Xxxxxxxx xxxxx.
• Xxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxx, xx xxx xx xxxxxxx Xxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxx xxx Xxxx xxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx Xxxxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxx xx xxxxxxxxxxxxxxxx, xxxxxx xxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxx xxxx xxx xxx Xxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxx xxx xxx Xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx.
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• Xx Xxxxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxx xxx, xxxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxx xx xxxxx Xxxxxxx xxxx xxx Xxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxx xxxx xxx xxxxxxx Xxxxxx xxx Xxxxxx xx xxxxx Xxxxxxxx xxxxx xxxx Xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx.

XXXXXXX: Xxx xxx Xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxx, xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxx xxxxxxx. Xxxx xxx Xxx xxx Xxxxx, xxx xxx Xxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxxxx xxx, xxx xxxx Xxxxxxxxxxx xxxx xxx Xxxxxx. Xxxx xxxx xxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxx xxxxxxxxxxx, xxx xxx Xxxxxxx xx xxxxx Xxxxxx xxxxxxx xxxx. Xxxxxxxxx xxxxxxxxxxxxx: Xxx Xxxxxxx xxx xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxx. Xxx, xxxx xxx XXX xxx Xxxxxxx xxx Xxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx Xxxxxx: Xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx

xxxxxx

2. Familienförderung:
Erhöhung von Kindergeld und Kinderfreibeträgen

XXXXXXX xxxxxx xxx xxx "Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.x.xxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx xxxxxxxxx. Xxxxxxx xxxxxx

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Xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx, xxx xxxxx xxxxxxxxx, xx xxxxx xxxxxxx Xxxxxx xx xxxxxx, xxxx xxxxx Xxxxxxxxx xxxxx xxxx xxx xxxxx xxxx xxx xxxxxxx Xxxxxxx xxxxxx. Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxx xxx xx xxx XXX x xxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxx xxx Xxxxxx xxx xxx XxxxxXxxxxxxxx xxxxxxx xxx xxxxx xxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx: xxx Xxxxxxxxxxxxxxxxx xxx xxx XXX xxx Xxxx xxx Xxxxxxxxx, xxx xx xxxx xxx xxx,xx XXX xxx Xxxx xxxxxxx xxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxx xx Xxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxx xx XXX xxxx xxx Xxxxxxxxx xx Xxxxxx, Xxxxxx xxxx Xxxxxxxxxxxxxx.

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1. Optionsgeschäfte:
Verluste aus Knock-out Zertifikaten steuerlich absetzbar

Xxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxx xxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxx, xxxx Xxxxxxxxxxx x.X. xxx Xxxxxx, Xxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxxxx. Xxxx xxxxx xxxxxxx xxx xxxxxxx Xxxxxx: Xxxx xxxx Xxxxxxxxx Xxxxxxx xxxx xxxxx xxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxx xxxxxxx xx xxxxx Xxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxx. Xxx Xxxxx xxx, xx xxxxxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxx.

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• Xxx Xxxx: Xxx Xxxxxxx xxx xxxx xxxxxxxxxxxx XxxxxxXxxxXxxxxxxxxxx xxxxxxxx, xxx xx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxxx xxxxxxxx xxx Xxxxxx xxxx xxxxx xxx xx xxxxxxxx XxxxxxXxxxXxxxxxxx xxxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx xx.
• Xxxx Xxxxxxxxxx xxx XXX xxxx xxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxx xxx Xxxxxxxxxxxxxxx xxx, xxxxx xxxx xxx xxx xxxxx xx xx Xxx. x Xxxx x Xx. xx XXxX, xxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxx xxx xxxxxxxxx. Xxxxx xxxx Xxxxxxxxxxxxxxx xxx, xxx xxx Xxxx xxx "Xxxxxxxxxx" xxxxxxx xx xx Xxx. x Xxxx x Xx. x x.X.x. Xxx. x Xxxx x XXxX xxxxxxx. Xxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx, xx xxx Xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx.

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1. Verbilligte Vermietung:
Verbesserter Abzug von Werbungskosten

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

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Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxx xxx xx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxx xxxxxxxxxxxx. Xxx xxxxxxxx xx Xxxxxxxxx:

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Xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xx xxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx. Xxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxx, xxx xxxx Xxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxx xxxxxx, xxxxxxxxx xx x xxx xxxxxxxxxxxxx Xxxxx xx xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx. Xxxx xxx xx xxxxxxx, xxxx xxxxxxxxx xxxxxxxxxx xxxxxxx, xxxx xx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxx xxxx xxxx xxxxxx Xxxxxxxx xxxx xxxx xxxx xxxx xxxx, xx xxx Xxxxx xxxxxxxxxx xx Xxxxx. Xxxx xx xxxx xxxx xxxxxxxxxx Xxxxxx, xxx xxxxx xxxx xxx Xxxxxxxx xxx xxxxxx Xxxxx xxxxxxxxxx xxxx, xxxx xxxx xxxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxxxx xxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx!

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2. Immobilienverkauf an die Kinder:
Zinsanteil in Rentenvertrag ist steuerpflichtig

Xxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxxx x xxx xxxxx xxxxx Xxxxxxxxxxxx x xxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxx Xxxx xxx Xxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx xxxx xxxxx xxx xxxxxxxxxxx "Xxxx" xxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxxxxx xxxx xxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx.

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

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xx xxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x XXxXx. Xxx xxxxxx, xxx xxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx XXX xxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxx". Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxx xxx x,x x. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx.

• Xxx Xxxx: Xxx Xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxx xxxxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxx xxx x.xxx XXX xxxx xxx Xxxxx xxx xx Xxxxxx. Xxx Xxxx xxx xxxxx Xxxxxxxxxxxx xxx xxx.xxx XXX, xxx Xxxxx xxx Xxxxx xxxxxxxx xxx.xxx XXX, xxxxx Xxxxxxx xxxxxxxxx xxx.xxx XXX. Xxx Xxxxxx xxxxxxxxxx xxxx xxx xxxxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxx xxxxx xxx xxxx Xxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxx xxxxxx xxxx xxxxxxx xxx xxxxxxxx Xxxxxxxxxxx. Xxxxxxx xxxxx xxx Xxxxxxxxx xxx xxx Xxxxx xxxxx Xxxxxx xxx xx.xxx XXX xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxx xxxxxxxx x.xxx XXXx!x xx.
• Xxx XXX: xxxxxxxxxxx Xxxxxx xxxxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx: xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxx xx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx. Xxxxxxxxxx, xxxxxxx xx xxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xx Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xxx x,xxxxxxxx xxxxxxxx xx xx Xxx. x XxxXx.

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxx XXX xxx xxxxxx xxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxx xx, xx Xxxxx xxxx xxxxx Xxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxx xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxxx xxxx Xxx xxxxxxxxxx xxxxx xxx xxx xxx Xxxxxx xxx Xxxxxx xxx xxx. xxx xxxxx Xxxx xxx Xxxxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxxxxx xxxx xxxxx Xxxx xxx xxxxxxxxxx Xxxxx xx xxx Xxxxxxxxx xxxxxxx. Xx xxxx xxx xxx xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxxx xxxxx. Xxx xxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx x,x x, xxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx Xxxx xxx. Xxx XXX xxxxx xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxxxx Xxxxxxx xxxxxx xxxxx xxxxxxxxx xxxxxx, xx xxxxx xxxxx Xxxxxxxxxxxxx xxxxx xxxxxx xxx xxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxx xxx xxxxxx Xxxxx xxxxxxx xxx Xxxxxxxx xxx xxxxxxx xx xxxx. Xxxx xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx xXX Xxxxxxxxxxx xxx xx.xx.xxxx, x X xxxxxx X, xxx.x. Xx xxxxx xxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxx xx xxxxxxxxxx. Xxxxxx xxxx xxxx xx xxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxx xxxxx xxx.xxxxxxxxxxx.xx xxx Xxxxxxx "XXXXXXX: Xxxxxxx xxxx Xxxxxxx, Xxxxxxxx, Xxxxxxxxx".

XXXXXXXXX: Xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x, xx xxx xxxx, xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxx xx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxx xxxxxx xxxxxxxxx xxx xx x xxx.

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3. Wohnen für Hilfe:
Gesetzgeber will nach wie vor keine steuerliche Regelung

Xxx xxx xxxxxxxxxxxx Xxxxxxx "Xxxxxx xxxx Xxxxx" xxxxxx xx xxx Xxxxx xxxxxxx Xxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxxx Xxxxxxxx xx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx xx xxxxxxxxxxxxx. Xxxx xxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxx xxxxxx Xxxxxx xxxxxxxxxxxxx. Xx xxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxx xx Xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxx. Xxxxxxxxxx xxxx xx xxxx Xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx. Xxxxxxx xx xxx x.x.xxxx xxxxxxx Xxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx: "Xxxx xxx Xxxxxxxx xxxx xxxx Xxxxxx xxxxxxx. Xxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx." Xxxx xxxxxxxx Xxxx, xxxxx xxxxxxx Xxxxxxxxxxx.

Xxx xxx xxx Xxxxxxxxxxx Xxxxx XxxxxxxXxxxxxxxxxx xxx XxxXXXXX xxxXXX XXxxXXX xxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xXXxXxxxxxxxxx xxxxxxxx, Xxxxx xx: "Xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxxx Xxxxx xxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxx ... , xxx xxxx xx, xxx xxxx xxx xxx xxxxx xxxxxxxxx Xxxxxxxxx xx xxxxxxx, xxxx xxxx, xxxxx xxxxx xxxxxx xxxxxxxxxxxx"

Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxxx: "Xxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx XXXxXXX xxx XXX xx Xxxxxxxx xxxx .... xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxx "Xxxxxx xxxx Xxxxx"x

xxxxxxxxxx Xxxxxxxxxx."

Xxx xxxxxx xxxx xxxx, xxxx xxx xxx Xxxxxxx "Xxxxxx xxxx Xxxxx" xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxx. Xxxxx xxxxxxx xxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx:

• Xxxxxx x: Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xx.X. Xxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxxxx.
• Xxxxxx x: Xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.
• Xxxxxx x: Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxx xxx xxxxxxxx Xxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xx xxxxxxxxx xXxxXxx. Xxxxxxx xxx x.xx.xxxx, X xxxxxxxxxxxxxxxxx:

Steuerliche Behandlung des Wohnungsnutzers:

Xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxx x xXxxxxxxxx x x.X. Xxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxxxx xxxx xxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xx xxxxxx xxxxxxxxxxxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" xxx. Xxx xxx Xxxxxxxx x xxx x xxx xx Xxxxxxxxxx xx xxxxxxx, xxxxxx Xxxxxxxxxxxx xxxxxxxx. Xx xxxxxxxx xxxxx Xxxxxxxx, xxx "Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" xxxxxxxxxx.

Steuerliche Behandlung des Wohnungsanbieters:

Xx xxx Xxxxxxxxxxxxxx x xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx". Xxx xxx Xxxxxxxxxxxxxxx x xxx x xxx xx Xxxxxxxxxx xx xxxxxxxxxxx, xx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

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4. Mietausfälle 2020:
Antrag auf Grundsteuererlass bis Ende März 2021 stellen

Xxxxxxxxx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx: Xxxx xxxx xxx Xxxxxx xxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxx, xxxx xxx Xxxxxxx xxxx Xxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxx xxx, xxxx xxx Xxxxxxx xxxxx xxxxx xxxxxxxxxxxxx xxx. xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxx xx XxxxxxxXxxxxx xxxxxxxx xxxxx Xxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxx xxxxx.

XXXXXXX xxx xxx xxx Xxxxxxxx xx.x.xxxx xxxxxxxxxxx: Xxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx xx Xxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxx Xxx xxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx x xxx xxxx xxx xxx xx.x.xxxx. Xxxxxxx Xxx Xxxxx Xxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xx Xxxxxx, Xxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxx xxx xx Xxx. x XxXxX, xxxxxxx xx xx Xxx. x XxXxXx.

Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxx xx xxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx, xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxx, xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xx xxx xxxxxxxxx Xxxxx xx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxx xxx xx xxxxx Xxxxxxx xxxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xx xx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxx xxxxx. Xx xxxxxx Xxxxxxx xxxxxx xxxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx: Xxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx xxxxx xxxxxxxx, xx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx. xxxxxxx Xxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx.

Ist ein Grundsteuererlass für selbstgenutzte Immobilien möglich?

Xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxx xxxx xxx xxx Xxxx "xxxxxxxxxxx", xxxx xxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxx xxx xxx xxxx xxxxx, xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx. Xx xxxxx xxxxxxxx xxx xxx "xxxxxxxx Xxxxx" xx, xxx xx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxxx xxxxx. Xxx xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xX xx XxXxxXxxxxxxxxxx xx xx xx XxXxXx. Xxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxx xxx XxxxxxxXxxxxxxxxx xxxxx xx xxxxxxxxx Xxxxxx xxxxxx xxxxxx, xxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxx.

XXXXXXXXX: Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxxx. Xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx.

Ist eine Minderung der Zweitwohnungssteuer möglich?

Xxxxxxxx xxx XxxxxxxXxxxxxxxxx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxx xxxxx xxx xxxxxxx xxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxxxxx xxxxxxx xxxxxx, xxxx xx xxxxx xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxx xxxxxx xxxx. Xxxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx x xxxxxx xxxxxxxxxxx x xxxxxxxxxxxx xxx xx xxxxxx xxxx xxx Xxxxx, xx xxxx xxxx xxx Xxxx xxxx xxxxxxxx xxx xxxx xx xxxxxxxxx xxx xxxxxxxxxx Xxxxxx xx Xxxxxxxx xxxxx.

Xxxxxx xxxx xx xxxxxx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx, xx xx xxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxxxx xxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxx xxx xxxxx xxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx Xxxxxxx, xx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xx xxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxx, xxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXxxxX, Xxxxxx xxx xx.x.xxxx, x X xxxx, XXxxxX, Xxxxxx xxx xx.xx.xxxx, xx X x.xxx. Xxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxx, xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxx xxxxxxx xxxxxxx, xxxx xxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xXxxxxx, Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx xxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx.

XXXXXXXXX: Xxxxxxxxxx xxxxxx xxxx xx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxx xxxx xxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxx: Xx xxxxx xxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxx xxxxxx xxxxxx, xxxxxxx xx xxxxxxx xxxx x xxxxxxxxxxxx x xxxxxxxxxxxxxxx Xxxxxxx xXxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxx.

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1. Schenkung:
Geringerer Freibetrag für Urenkel als für Enkel

Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxx, xxx xxxxxxx xxxxx Xxxxxxxxxxxx. Xxxxxxxxxxxx xx xxxxxxx Xxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxx X, xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx. Xx xxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx.xxx XXX. Xxxxxxxx xxxx xxxx Xxxxxx xxxxxxx xxxxxxxxxxxx Xxxxxx. Xxxxx xxxxxxxx "Xxxxxx xxx Xxxxxx" xxxxx Xxxxxxxxxx xxx xxx.xxx XXX, xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx X xxxxx Xxxxxxxxxx xxx xxx.xxx XXX. Xxx Xxxxx xxx, xx Xxxxxxx xx xxx "Xxxxxx xxx Xxxxxx" xxxxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxx.xxx XXX xxxx xx xxx "xxxxxxxx Xxxxxxxx" xxx Xxxxxxxxxxxx X xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxx xxx.xxx XXX.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xx Xxxxx xxx xxx.xxx XXX xxxx xx xx Xxx. x Xx. x XxxXxX xxxxxxx x xxxxxxxxxx xxxx, xxxx Xxxxxx xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx xxxx. Xxx "Xxxxxx xxx Xxxxxx" xxxxx xxxxxxxxxxxxxxx xxx Xxxxx, xxxxx xxx Xxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxx Xxxxxxxx xxxx Xxxxxxxxx. Xxxx Xxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxx xxxxx Xxxxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxx.xxx XXX xxxx "Xxxxxx xxx Xxxxxx" xxxxxxx, xxxxxxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx.xxx XXX xxxxxxxxxxx, xxx xxx Xxxxxx xxxx "Xxxxxxxxxxxx xxx Xxxxxx" xxxxxxxx.
• Xxxx Xxxxxxxxxx xxx XXX xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx. Xxxx xxxxx Xxxxxx xxxxxxxxx Xxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxx "Xxxxxx xxx Xxxxxx" xxxxxxxxx Xxxxxxxxxxx. Xxxxx xxxxxxxx xxxxx Xxxxxxxxxx xxx xxx.xxx XXX, xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx X xxxxx Xxxxxxxxxx xxx xxx.xxx XXX. Xx xxxxxx xxxxxxxx Xxxxxxxx xxxxxxxx xxxx xxx "Xxxxxxxxxxxx xxx Xxxxxx", xxxxx xxxx xxx Xxxxxxx.

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1. Investitionsabzugsbetrag:
Verbesserungen für Zukunftsinvestitionen

Xxxx xxxxxx xxx xxxxxxxx Xxxxxxxx xx xxx Xxxxxxx Xxxxxxxxxxxxx xxxxxx, xxxxxxx xxx xxxxx xxxx Xxxxx xxxxxx Xxxxxxx xxxxxx: Xxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx x xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. x xxx x XXxXx. Xxxxxxx xxxx:

• Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
• Xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxx xxx xxx.xxx XXX, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxx xxxx xxx xxx.xxx XXX.
• Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxx Xxxx xxx xxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx, x.x. xx xxxxxxxxxx xx x, xx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxx.

XXXXXXX xxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxxxxxxxxxxx xx xxx x.x.xxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx:x

• Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxx xxxxxx.
• Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxxxxx.
• Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxx.xxx XXX xxx xxx.xxx XXX xxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxx xx xxxxx xxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxx xxxx Xxxxxxxxxxx xxxx xxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxx xxx.xxx XXX xxxxxxxxxxx.

Xx xxx xxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxx xxxx xx xxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxx xx Xxxxxxxxx xxxxxxxxx xx xxxx xxx xx x xxxxxxxxxxx xxxxxxx xxxx x xxxxxxx xx xxxxxxxxxx xx x. Xxxxxx xxxx xxxxxx xxx xxxxxxxxxx. Xxxxx xxxx xx xxxx xxx xxx xxxxxxxxx xxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxx Xxx xx xxxxxx. Xxxx xxxxxx xx x xxx xxxxxxx x xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx.

XXXXXXXXX: Xxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxx. "Xxxxxxxxxxxxx" xxx xxx Xxxxx xxxx Xxxxxxxx, xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxx, xxxx xx xxx Xxxx xxx xxxx Xxxxx xxxxxxxxxxx xxxxxx.

x Xxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxx xxx xx.xx.xxxx xxxxxxxxx xxxxxx. Xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxx Xxxxxxxx xxxxxxxxxx.

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2. Sonderabschreibung:
Verbesserungen bei der Sonder-AfA nach § 7g EStG

Xxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxx xx xxx xxxxxxxxx xxxx Xxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx xx x xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xx Xxx. x xxx x XXxXx. Xxxxxxx xxxx:

• Xxx Xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx: Xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxx xxx xxx.xxx XXX, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxx xxxx xxx xxx.xxx XXX.
• Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx x Xxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx, x.x. xx xxxxxxxxxx xx x, xxxxxxxxxxx xxxxxxx xxxx.

XXXXXXX xxxx xxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxxxxxxxxxxx xx xxx x.x.xxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxx.xxxxxxx xxx x XXxX xxxxxxxxx xxxxxx: Xxxxxxxx xx xxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx.xxx XXX.x

x Xxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxx xxx xx.xx.xxxx xxxxxxxxx xxxxxx. Xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxx Xxxxxxxx xxxxxxxxxx.

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3. Betriebsaufgabe:
Berechnung des Aufgabegewinns für das Arbeitszimmer

Xxx xxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxx Xxxxxxx xxxxxxxxxxx xxxx xxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx x xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx x xxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxx xxxxxxx xx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxx, xxx xxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx.

Xx Xxxxxxx xxx xxxxxx xxxxxxx xx xxxxxxxxx: Xxx xxxxxxx Xxxx xxx Xxxxxxxxxxxxxx, xxx xxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx, xxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx, xxx Xxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx. Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xXxXx xxx xxxxxxxxxxx Xxxxx.

Xxxxxxx: Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxxxx xxx xxx xxxxxxx x.xxx XXX xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxx xxxxx XxX xxxxxxxxxx. Xxxxxxx xxxxxx xxxx xxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xx.xxx XXX xxxx xxx xx xxxxx Xxxxxxxx xxx x.xxx XXX xxxxxxxxx xxxx, xxxxxx xxxx xxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xx.xxx XXX. Xxxxxxx xxx xxxx xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx xx xxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

• Xxx Xxxx: Xxxx Xxxxxxxx xxx Xxxx xxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xx xxxxxx Xxxxxxxxxxxxx xxxxx xxx "Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx" xxxxxxxx xxxxx, xxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxx x.xxx XXX xxx. xxxxxx xxx x.xxx XX xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxx xx xxx xxxxx xxxxxxxxxxxx XxX xxx xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx Xxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx x Xx. xx Xxxx x XXxXx xxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.
• Xxx XXX xxx xxx Xxxxxxxx xxxxxxxxxx. Xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx XxX xxxxxx xxxx xxxxx xxx xxxxxx Xxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxx, xxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xx x Xxx. x Xxxx x XXxX.

XXXXXXXXX: Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxx. Xxx xxxxxxxxx xxxxxxxxx Xxxxx xxx x.xxx XXX xxxx xxxxxxxx xxxxxxx xxxxx xxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxx, xxxx xx xxxx xxxxxx xxxxxxxxxx xxxx. Xxxx xxxxxxx xxx Xxxxxx xxxx xxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx.

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4. Umsatzsteuer:
Für 2021 sind zahlreiche Änderungen zu beachten

Xx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxx xxxxxx xxx x. Xxxx xxxx xxxxxxxxxx xxxxxxxxxxx xx: Xxxxxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx x xxx x Xxxxxxx xxx xxx xx xxx xx Xxxxxxx xxx x. Xxxxxx xxxx xxxxxxx xxx. Xx xxxxxx xxxx xxxxxx xxx xxxxx Xxxxxxxxxxxx, xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx.

Voraus- und Anzahlungsrechnungen

Xxx xxxxxxxxxx Xxxxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx. Xxxx xxxxx xxxxxxxx xxx xx. Xxxx xxxx xxx xxx xx. Xxxxxxxx xxxx xxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxx xxxx xxx xx. Xxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxx xxxxxx, xxxx xxxx xxx xxxxxxx Xxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx x xxx. xx Xxxxxxx xxxxxxxxxx. Xxxx: Xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx xx. Xxxx xxxx xxx xxx xxx x. Xxxxxx xxxx xxxxxxxx xxxxxx xxx xxxx xxx xxx Xxxxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxx xxx, xxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxx. x Xxxxxxx xx xxxxxxxxx. Xxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxx xxxx xxxx xxx xx. Xxxxxxxx xxxx xxxxxxxx xxxx, xxxx xx xxxx xxxxx xxxxxxxxxxx, xxxx xxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxxx xxx xx xxx. x Xxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxx xxxxx xxxxxxx Xxxxxxxx xxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxx.

Gastronomie

Xxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxx:

• xxx x. Xxxx xxxx xxx xx. Xxxxxxxx xxxx: x Xxxxxxx xxx Xxxxxxx, xx Xxxxxxx xxx Xxxxxxxxxx
• xxx x. Xxxxxx xxxx xxx xx. Xxxx xxxx: x Xxxxxxx xxx Xxxxxxx, xx Xxxxxxx xxx Xxxxxxxxxx
• xx x. Xxxx xxxx: xx Xxxxxxx xxx Xxxxxxx xx Xxxxx, x Xxxxxxx xxx Xxxxxxx xxxxxx Xxxx, xx Xxxxxxx xxx Xxxxxxxxx.

Xxx xxxxx Xxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxxx xxxx XxxxxxxXxxxxXxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xXxxxxx, Xxxxxx, Xxxxxxxxxxxxxxxxxxx xxx.x Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxx xxx xxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxx xxxx.

Gutscheine

Xxx xxxxxxxxxx Xxxxxxx xxxxxxx Xxxxxxxxxx xxx. Xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx: Xxx xxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxxxx xx Xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxx. Xxxxxxxx xxxxxx xx xxxx xxx xxx Xxxxxxxxxx, xxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx.

Xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxxxx Xxxxxxxxxxxxxxx, xxxxx xxxx xxxxx xxxx, xxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxx Xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx. xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxxxx xxxxx xxx xxxxxx Xxxxxxx xxxxxxxxxxxxx. Xxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx.

Xxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxx xxxx xxxxx xxxx, xx xxx xxxxxxx xxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xxxxxxx xx xxxx xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxxx: Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx. Xxxxxxxx: Xxx Xxxxxxxx xxxx xxxxx Xxxxxxxxx xxx, xxx xxxxxx xx xxx Xxxxxxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxx xXxxxxxxxxxx xxxxx xxxx xxxxx xxxx xxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxx xxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx x xxxx xxxxxxxxxxxxx x Xxxxxxxxxx:

• Xxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx x. Xxxx xxxx xxxxxxxxxx xxxxxx, xxxxxx xx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xx Xxxxxxxx xxx x. Xxxx xxxx xxx xx. Xxxx xxxx xxxxxxx.
• Xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxx, xxx xxx x. Xxxx xxxx xxx xx. Xxxx xxxx xxxxxxxxxx xxxxxx: Xx xx xxxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxx xxx, xxxxxxx xx xxxx xxx xx xxxxxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx. Xxxxx: Xxx Xxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxx.
• Xx xxx Xxxx xxx x. Xxxx xxxx xxx xx. Xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxx.
• Xxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxx xxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxx xxxx xxx Xxxxxxxx xx xxx x. Xxxx xxxx xxxxxxxxxxx xxxxxx.

Bauleistungen

Xxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xx Xxxxxxx xx Xxxxx xxxx xxxxxxxx xx xxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx. Xxx Xxxx xxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxx xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxxxxx, xxx xxxx xxxx xxx Xxxxxxxxxx xxx xx Xxxxxxx xx xxxx xxxxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxx "Xxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxx" xxxxxxxxx xx xxxx, xxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx Xxx, xxxx xxxxxxxxxxxx "xxxxx Xxxxxxxxxxxxxx" xxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxxx xxxx.

Weitere Änderungen Ende 2020 / Anfang 2021

Xx Xxxxxx xxxxxx xxxxx xxxxxxx xxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx:

• Xx xxxx "xxxxxxxxxxxx", xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx Xxxxxxxx xxxx xxxxx xxxx xxxxxxxx Xxxxxx xxxxxxxxxx, xxxxxx xxx xxxx xxxx xxxxx xxxxx, xxxx xxxx xxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxx xxxxxxxxxxxx: Xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxx xxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxx Xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx. Xxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxx xxx x xxxxx x Xxxxxxxx xxx xx Xxxx xxx xxxxxxxxxxXxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxx xxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxx, xxxx xxxx Xxxx xxxx xx Xxxxx xxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x"XxxxxxxxXxxxxxxXxxxxxxxx"x xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxxxxx xx xxx x. Xxxxxx xxxx.

Xxx x. Xxxx xxxx xxxx xxx xx xxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xx Xxxxx xxxxxx. Xx xxxxxxxx Xxxxxxxxxxx, xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxx xxxxxxxxx xxxx Xxxxx xxx xxxxxxxxx Xxxx xxxxxxxx. Xxx xxxxxxxxxxx xxxxxxxxxxx xxxx:

• Xxxxxx xxxxxxx Xxxxxxxxxxx xxx xx xxxxxxxx XxxxxXxxxXxxxxXxxxxXxxxxxxxx xxxxxx, xxxx xxx xxx xxxxxxxxxxxxxx Xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx xxx XX xxxxxxxxx. Xxx "XXXX"xXxxxxxxxx xxxx xxxxxxx xxxxx xxx XxxxXxxxxXxxxxXxxxxxxxx x"XXX"x xxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xx Xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx.
• Xxx xx xxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxxxx xx xxx XX xxxx xxxxxxxxxxxxxxx xxx, xxxx XXxxxxx xxx xx.xxx XXX xxxxxxxxxxxxxxx. Xxx xxxxxx xxx Xxxxxxxxx xxx: Xxxx xxx Xxxxxxxx xxx xx.xxx XXX xxx xxxxx Xxxxxxxxx xxx XXxXxxxxxx xxxxx xxxxxxxxxxxxxx, xxxxxxxxx xxx Xxx xxx Xxxxxxxxx xx Xxxxxxxxxxx.
• Xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxx Xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxx XxxxxxxXxxxXxxxxXxxx xXXXXx xxxxxxxxxxx.

XXXXXXXXX: Xxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx, xxxxx xxxxxx xx xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxx. Xxxx xxxxxxxxxx, xxx xxxxxxxx Xxxxxxxxxx "xxxxx xxx Xxxxxx" xxxxxxxxx, xxxx xxx xxxx xxx xxxxxxx Xxxxxxxxxxx. Xxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxx xxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx, xxx Xxx xx xxx Xxxxxx "Xxxxxxxxx xxxxxxx" xxxxx "Xxxxxxxxxxxxxxxxx xxxx" xxxxxx.

xxxxxx

1. Steuerentlastung:
Erhöhung des Grundfreibetrages

Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx, xxxxx xxx Xxxxxxx xxxxxxxx xxxx xXxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxx xx Xxxx xxxx Xxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxx xxxxx xxx xxxx xxxxxx xxxxxxxxx.

XXXXXXX xxxx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xxx x.xxx XXX xxxxxxxxx. Xxx x.x.xxxx xxxxxxx xxxx xxxxxxx Xxxxxxxxx xxx x.xxx XXX. Xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxx xxx xxx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx"x.

Xxxxxxxx Xxxxx xxx "xxxxxx Xxxxxxxxxxx"

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

Xxx Xxxxxxx xxx "xxxxxx Xxxxxxxxxxx" xxxxxxxx, xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxx xxxx xxxx xxxxxx. Xxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxx xxxxxxxxxxxxxxxxx xxxx Xxxxxxx xx xxx Xxxxxx x xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx.

Xxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxx

Xxxx xxxx xxxx xx xxx xxx. Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx x Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xx x xxx xxxxxx xxx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xx.x.X.x xx Xxxxx xxxx xx xxx.xxx XXX xxx. xxx.xxx XXX xXxxxxx x Xxxxxxxxxxxxx.

Xx Xxxxx xxxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx x Xxxxxxxxxxxxxx xxxx xx xxxxx x.x.X. xxx xxx.xxx XXX xxx Xxxxxxx xxx xxx.xxx XXX xxx Xxxxxxxxxxxxx. Xx xxxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx x.x.X. xxx xxx.xxx XXX xxx. xxx.xxx XXX.

xxxxxx

2. Steuererklärung:
Ausnahme von der Pflicht zur elektronischen Übermittlung

Xxxx Xxxxxxxxxxxxx, xxx xxxxx Xxxxxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx x xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx x xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx XxxX xxxxxxxxxxxx xx xxx Xxxxxxxxx xx xxxxxxxxxxxx. Xxxx xxxx xx Xxxxxxx xxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx xXXX, Xxxxxxxxxxxxxxx xxx xx.x.xxxxx. Xxx xx Xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxx xxxxxxxxxxxx xxx Xxxxxxxx, xxx xxxxxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxx xxx xxxxx xxx xxxx xxxxxx Xxxxxxxxxxxx, xxx xxxxx xxx xxx xxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxx Xxxxxxxx xxxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx "xxxxxxxx Xxxxxx" xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxx, xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

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

XXXXXXXXX: Xx xxxxx xxxxxxxx Xxxxxxxxx xxx xxxxxxxx Xxx xxx xxx XXX xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx. Xxx xxxxxx, xxx Xxxxxx xxxx xxxx xxxxx Xxxx xxx xxxxxxxx xxxxxx. Xx xxxx xxxx xxxxx xxxxxx "Xxx xxxxx xx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx ...", xxxxxxx xxx "Xxx xxxxx xx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx ...".

XXXXXXXXX: Xxxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxx xxx x.x.xxxx xxxxxx xxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxx xxx xx xx.xxx XXX xxxx Xxxxxxxxxxxxxx xxx xx xxx.xxx XXX xxx Xxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxx xxx xx xxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxx xxx xxxxx xxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxxx xxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx, xxxx Xxxxx xxxxxxx xx xxxxxxxxxxxx, xxxx xxx Xxxxx xxxxxx, xxxx Xxxxx xxxxxxxx "xxxxxxxxxxx" xxxxxx. Xxxx xxx Xxxxxx xxx xx.x.xxxx xXXX X xxxxxx xxx xxx XXX xxxxxxxxxxx, xxxx xxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxx. xxxxxx xxxxxxxxxxx xxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxx xxx xxx "XXXxXxxxxxx" xxx xxx "XxxxxxxxXxxxxxxxxxxxx" xxxxx xxxxx xxxxx Xxxxxxxxxxxxxx, xxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxx.

xxxxxx

1. Grenzpendler:
Beschäftigte aus Frankreich müssen Kurzarbeitergeld versteuern

Xxxx Xxxx xxxx xxxxx xxxx xx.xxx Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxx xxx, xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxx xx Xxxxxxxxxx xxxxxxxxx xxxx. Xx xxx xxxx xxx Xxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxx xxxxxxx xxxx, xxx xx Xxxxxxxxxx xxxxxx xxx xx Xxxxxxxxxxx xxxxxxxx, xx Xxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxx xx xxxxxxxxxx. Xxxxx xxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxx xxx xx.xx.xxxx, xxx xxxxxxxxxx.

• Xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx x xx xxx Xxxxxxxxxxxxxxx x xxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx, xx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx Xxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx Xxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx Xxxxxxx. Xx xx xxxxxxxxx, xxxx xxx xx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx Xxxxxxxxx xx xx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx.
• Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx. Xxx xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXX: Xxx xxxxxxx Xxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxx xx xxx Xxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxx.

Xxxx Xxxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx x Xx. x XXxXx. Xx xxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx xxx xxx Xxx. x Xx. xx XXxXx. Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx X, xxxx xxx xxx XXX xx Xxxx xxxxxxxx, xxx xxx xxxxxxxxxxxx, xx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

xxxxxx

2. Auslandstätigkeit:
Nachweis der Besteuerung im Ausland per Arbeitgeberbeleg

Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xx Xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx, xxxx xxxxx xx Xxxxxxxxxxx, xxxx xxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxx xxxxxxxx xx xxxx, xxxx xx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx. Xxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxx: Xxxxxx Xxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxx xx xxxxxxx Xxxxx, xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxx xxx, xxxx xx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxx. Xx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxx xxx xxx "xxxxxxx Xxxxxxxxxxx".

Xxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxx xxxxxxx Xxxxxxx xx xxx XXX xxxxxxx, xx "xxxxxx Xxxxxxxxxx" xx xxxxxxxxxx. Xxx xxxx xxxx xxxxxxxxxx, xxxx xxxx xxx xxxxxxxxx Xxxxxx xxx Xxxx xx Xxxx xxx. Xx xxxxxxx xxxxxxx XXX xxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx: Xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxx xxxxxx, xxxx xxx Xxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxx xxxx xxxxx xxx Xxxx xxx, xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxxxxx.

Xxxxxxx xxxxxxxxxx xxx xxxx xxx x.x.xxxx xx xxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx Xxx. x XXxXx. Xxxxxxxxxx xxx xxxx xxxxxxxx xxxxxx xxx xxxxx. Xxx xxxxxxxx Xxxxxx xxxxxxxxxxx, xxxx xxxx xx xxxxxxx Xxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxx xxxxxxxx. Xxxx xxx xxx x xxx xxxxx Xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxx x xxxxxxxxxx xxxxx xxxxx xxx Xxxx. Xxx xx xxxxxx xxxx xxx Xxxxx, xxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxxxx xx xxxxx Xxxx xxxxxxxx xxxxxxxxxxxx xXxxxxxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

• Xxx Xxxx: Xxx Xxxxxxx xxx xx Xxxx xxxx xx xxxxxxxxx xxx Xxxxx xxxx xxxxxx xxxxxxxxx Xxxxxxxxxxx xx Xxxxxx xxxxxx, xxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx. Xxx xx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxx, xxx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx xxxx xxx Xxxxx xxx Xxxxxxxx xxxxxxxx. Xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xx Xxxxxx xxxxx xx. Xxx xxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxxxx xxxxxxx xx xxx Xxx. x XXxX xxxxx xx Xxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxx. Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxx Xxxxx. Xx xxxx xxx, xxxx xxx xx Xxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxx xx xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxx xxx xxx Xxxxx xxxxxxxxxxxx.
• Xxxxxxxxxxx: Xxx xx Xxxxxx xxxxxxxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxx XXXxXxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxx xx xxxx xxx xxx Xxxxx xx Xxxxxx xxxxxxxxxxx xxxx. Xxx xxxxx xx xxx Xxx. x XXxX xxxxx xxxxxxxx. Xxx Xxxxxxx xxxx xxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxx xxxxxx xxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx. Xxxx xxxxxx Xxxxxxxxxxx xxx xx Xxxxxx xxxxx xxxxxxxxxxxxx xxxxxx xxx xxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx, xx xxx Xxxxxxx xxxx xxxxx xxxxx xxx xxxxxxxxxxxxx "Xxxxxxxxx Xxxxxxx Xxxxxx" xxxxxxxx xxxx. Xxxxxx xxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx, xx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxxxxxxxxxxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx. Xx Xxxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxx xxxxxx, xxx xxxxx xxx Xxxxxxxxx. Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx xxxx Xxxx xxx Xxxxx xxx Xxxxxxxx xx xx xxx Xxx. x XXxX xxxxx xxxxxxxx xxxxxxx.

XXXXXXXXX: Xx Xxxxxxx, xx xxxxx xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xx.X. XXX xxx Xxxxxxx xxxx xxxx xxxxx xxxxx xxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xx xxxxx xxxxxx Xxxxxxx xxxxxxxxxxxx xxxxx xXxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx XXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxx.

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