Xxxx xxxxxx Xxx xxxx xxx XXXxXxxxx xxx Xxxxxxxx:xxxxxxXxxxxxXxxxxxxxx Xxxxxxx xxxx

xxxxxx

Xxxxx Xxxxxxx, xxxxxx Xxxxx,

xx xxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx, xxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx. Xxxx xxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx xxx, xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx xx xxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxx xx xx XXxX xx Xxxxxxxx, xxx xxxxx Xxxxxxxxxxxx "xxxxxxxxxxxxx" xxxxxxxxxx xxxx, xxx xxxxxx, xxxxx xx xxxx xxxxxxxxxxx, xxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx xxxx. Xx xxxx xxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx.

Xxxxxxxxxxxx xxxx xx xxx xxx Xxxxx, xxxx Xxxxxxxxxxxx xxxxxxxx "xxxxxxxxxxxxx" xxxxxxxxxx xxxx, xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxxxxxx Xxxxxx xxxxxxxx xxx Xxxxxx xxxxx xxxxxxxx xx Xxxxxxxx Xxxxxx xxx. Xx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxx, xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxx xx xxxxxxxxxx.

Xxxxxxxxx Xxxxxxxx: Xxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxx xx xxxxxx Xxx xxx Xxx, xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx, xx xxxx xx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx. Xxx xxxxxxx Xxxxxxxx: Xxxx Xxxxxxx xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxx xx xx xxxxx Xxxxxxxxxxx xxxx, xx xxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxx xxxxxxxxx xxxxxxx, xxxxxx xxx XXX xxxxxxx Xxxxxxxxx xxx, xx xxxxx Xxxxx xx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

Xxxx xxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxx, xxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx xxxxxx xxxxxxxxxxxx xxxx "xxxxxxxx xxx xxxxxx xxxxxxxxxxxx" Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. Xxxxxxxxx: Xxxx xxx Xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx, xxx xxxxxxx xxxx Xxxxxx xxxxxx xxxxxx xxxxxx. Xxx xxxxx xxxx xxx Xxxxxxxxxx xx xxxx xxxx xxxx xxxxxxxxxxxx, xxxx xxxxxxxx xxx xxxxxxx Xxxxxx xxxxxxx xxxxxx xxxxxxx.

Xxx xxxxx xxx Xxxxxxx xxx XXX xxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxx xxxx Xxxxxx xxx xxx Xxxxx xxxxxxxx, xxxx xxx xx xxx xxxxxxxxx Xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx. Xx xxxxxxxxx xxx Xxxxxxxxxxxx, xxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxx xxxxxxx, xxxx xxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx xxxxxxx xxx. Xxx xxxxxxxx xxxx xx xxxxxxxx xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx.

Xxxxxxxxxx xxxx xxx Xxxxxx, xx xxxxx xxxxxx Xxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx, xxxxx xxxxx xxxxxx. Xxx xx xxxxxx xxx xx xxxxxx, xxxx Xxx, xxxxx Xxxxxxxxxx xxx Xxxxx, xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxx

Xxx

Xxxxxxxxx Xxxxxx

Xxxxxxxxx Xxxxxxxxxxx

xxxxxx

1. Doppelte Haushaltsführung:
Einrichtungsgegenstände für die Zweitwohnung

Xx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxxxxxxxx xxxxxxxxxxxx"xxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxx. Xxxx xxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxx, xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx. xxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxx. Xxxxxxxxxxxxxxxx"xxxxxxxxx XX Xxxxx xxx x.x.xxxx, XXX xxxx X. xxxx.

Xxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxx xxxx xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x Xxxx x Xx. x XXxX xxxxxxxxx, xxx xxxxxxxxxx xxx. xx Xxxx xxx XxX. Xxxx xx xxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx x.xxx XXX xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxxx.

Xxxx Xxxxxxxxxx xxx XXX xxxxxxxx xxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxx, 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 xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x Xxxx x Xx. x XXxX xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx: Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx x xxxxxxxxx xxxxx xxxxxx xxxx xxx x.xxx XXX xxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxx xxx "xxxxxxxxx" xxx. xxx xxxxx xxxxxxxxxx xxxxxx xxx xxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx Xxxxxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx

xxxxxx

2. Arbeitsmittel:
Sofortabschreibung für Computer und Software geplant

Xx xx.x.xxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxxx xxx xxx Xxxx xxxxxxxxxxxx XxxxxxxXxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxx xxxxxxxxxxxxx xxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxx, xxxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx xxxx. Xx xxx Xxxxxxxxx xxxxxx xx xxxxxxxx xxxx:

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

Xxx xxxxxxxx, xxxx xxxxxxxxx xxxxxxxx XXx xxx Xxxxxxxxx, xxx xxxx Xxxxxx xxx Xxxxxx xxxxxxxxxxx xxxxxx xxxx xxxx xxxxxx, xxxxx xxxxx xxxxx Xxxxxxxx xxx xxxx Xxxxxx xxxxxx xx xxxxx Xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx Xxxx Xxxxxx xxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxx. xxxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxx, xxxxxx xxxxx xxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx

xxxxxx

3. Verpflegungspauschalen:
Zustellpunkt gilt als erste Tätigkeitsstätte von Postzustellern

Xxxxxxx xxx Xxxxxx, xxxxxxx xxxxxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxx", xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxx xxx xxxx: xx Xxxx xx xxx xx. Xxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxxxxxx Xxxxxxxxxxxx xxx xx Xxxx xxx xxxxxxxxxx Xx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxxxx xxxxxxx, xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxxxxxxxxxxxxx xxx xxxxx "xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx".

Xxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx" xxxxxxxx xxx xxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxx Xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx.

Xxx xxxx xx xxxxxxxxxx Xxxxxx, xx xxxxx xxxxxxxx xxx, xx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxx. Xxx xxxxxxxx xxxxxxxxx xxx xxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx, xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxx Xxxxxxxx xxxx XxxxXxxxxx xxxx Xxxxxxxxxxx, xxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xXxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxx xx xxx xx xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxx xxx, xxxx xx xxxxx xxxx xxx xxxx Xxxxxxx xxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxx xxxxxxx xxx xxxx Xxxxxxx xxx xxxxxx Xxxxxxx xxxxxxxx xxx, xxxxxx xxxxx Xxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx xxx XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx Xxxx xxxxxxxxxxxx xxx xxxx xxxx xxxxxx Xxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxx xx xxxxxx Xxxxx xxxxxxx xxx xxxx Xxxxxxx xxx xxxxxx Xxxxxxx xxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxx, xxx xxx XXX xxxxxxxxx.
• Xxxxxxxxxxx: Xxx xxx Xxxxxxxxxxxx xxxxxxx xx xxxx xx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx xx xxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx, xxxxxxxx xxxx. Xxxx Xxxxxxxxxxx xxx xxxx xxx xxxx Xxxxxxx xxx xxx xxx Xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx.
• Xxx Xxxxx, xx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx, xxxxxx xxxx xx Xxxxxxxxxx xxxxx. Xxxx xxxxx Xxxxxxx xxx xxxxx Xxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXx xxx xxxxxxx Xxxx, xxx xxx XXX xxxxxxxxxxx xxxxx xXX X xxxxxx, xxx xxx Xxxxxxx xxx "xxxxxx Xxxxxxxx" xxxx xxxxx Xxxxxxx xxxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxxxxx xxxxxx xx xxxxx xxxxx Xxxxxxxxxxxx xx xxxxx xxxxxx Xxxxxx xxx xxx xxx Xxxxxxx xxxxxxxxx xxxxxx xxx xxxxx xxx XxxxxxXxxxxXxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxx Xxx. Xxxx xxxx xxxx xxxxx xxx XXX xxxx Xxxxxxxx: Xxx Xxxxxxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxx Xxxxxxxxxxxxxxxx xx xxxx: Xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx

xxxxxx

4. Verpflegungspauschalen:
Werkbahn-Lokführer arbeitet nicht "auswärts"

Xxxxxxx xxx Xxxxxx, xxxxxxx xxxxxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxx", xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxx xxx xxxx: xx Xxxx xx xxx xx. Xxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxxxxxx Xxxxxxxxxxxx xxx xx Xxxx xxx xxxxxxxxxx Xx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxxxx xxxxxxx, xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx.

Xxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx" xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxx Xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxx xxx xxx Xxxxxxx xxxxxxxx xxx. Xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx XxxxxxxxxxXxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxx xxx, xxxx xx xxxxx xxxx xxx xxxx Xxxxxxx xxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxx xxx xxxxxx Xxxxxxx xxxxxxxx xxx, xxxxxx xxxxx Xxxxx xXXXxXxxxxx xxx x.xx. xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx, xxx xxxx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxx. Xx xxxx xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxx Xxxxxxx xxx XX xxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xx xxxxxxx xxxx xxx xxxx Xxxxxxx xxx xxxxxxx xxxxxxxx xxx, xxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xx XXX xxxxxxxx. Xxx xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx xxx xxxx xxx XXX.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxx xxxxxxx Xxxxxxxxxxx xx Xxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxx xxx, xxxxxx xx xxxxx, xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxxxxx xxxx xxxxx xx xxxxxxxxxxxxx Xxxx, xxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx. Xxxxxxxx xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxx xxx XX XX xx Xxxx xxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xx xxx Xxxxxxx xxxxx xxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxxxxx xxx, xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxx xxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxx xx Xxxxxxxxxx xxxxx xxxxxxxx, xx xxx Xxxxxxxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxx Xxxxxxxxxxxxxxxx xx xxxx: Xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx

xxxxxx

5. Verpflegungspauschalen:
Wache ist erste Tätigkeitsstätte von Rettungsassistenten

Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx, xxxx xx xxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx xXxxxxxxxxxxxXxxxxxxx, xx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx xXxxxxxxxxxxxXxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx Xxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxx. Xxxx xxxx Xxxxxxxxx xxxxxxx xxxx xxxXxxxxxxxXxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxx xx xxx XxXxxxxxx xxx xxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx xxx. Xxx Xxxxxxx xxx xxxxxxx xx. xx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxx xx. Xxxxxxxxxxxxx xxxxxxx xx, xx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxx. Xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxx xx xx xxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxx.
• Xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx. Xx xxx xx, xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxx xxxx xxx xxxx Xxxxxxx xxxxxxxx, xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx XXX xxx Xxx xxxxxxxxxx xxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx xxxxx Xxxxxx xxxxxxxx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxxx xxx. Xx xxx xxx Xxxxxxxxxx, xx xxxx xxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxx XXX xxx xxx Xxxxxxxxx xxxxxxxxxx.
• Xxxxxxxxxxx: Xxx xxx Xxxxxxxxxx xxxxxxxx xx xxxx xx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxx xxx xxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxx, xx xxxx xx xxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxx xx Xxxxxxxx, xx xxx Xxxxxxx xxxxx xxxx xxx xxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxxx Xxxxxxxxxxx xxx xxxx xxx xxxx Xxxxxxx xxx xxx xxx Xxxxxxx xxxxxx xxxxx xxx.
• Xxx Xxxxx, xx xxx Xxxxxx xxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx, xxxxxx xxxx xx Xxxxxxxxxx xxxxx xxxxx. Xxxx xxxxx Xxxxxxx xxx xxxxx Xxxxx xxxxxx xx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxx Xxxxxxxxxxxxxxxx xx xxxx: Xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx

xxxxxx

6. Nutzung eines Firmen-Fitnessstudios:
44 EUR-Freigrenze trotz Jahresvertrages

Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx, xxxx xxxxx Xxxx xxxxxxxxx xx XXX xx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx xxxx: xx XXXx. Xxx Xxxxxxx xxxxxx xxxx xxx xxxx xxx xx XXX xxxxxxxxxx, xxxx xx xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxx. Xxx xxxxxx: Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxx xx Xxxxxx xxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxx xxx Xxxxxxx xxxxx xxx xxxxxx Xxxxxx xxxxxxxx xxxxxx, xxxxxxx xxxx x xxxx xx xx XXX xxxxxxxxxxx x xx Xxxxxx xxxx xxxxxxxxxx xxxxxx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xXXx xxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxxxxxx xxxxxx xxx Xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxx xx XXX xxxxx xxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxx. XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xXxxxxx xxx x.x.xxxx, XX X xxxxxx.

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

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxxxxxx xxx xx XXXxXxxxxx xxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx, xxxxxx xxx xxx XXX xx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xx Xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx xxxx, xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxx. Xxx xxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx

xxxxxx

7. Minijobber:
Renten-Lücken mit freiwilligen Beiträgen schließen

Xx Xxxxx xxx XxxxxxxXxxxxxxx xxxxx xx xxx xxxxxx Xxxxxxxxxxxxxxx xx. xxx.xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxx xxxxxxxx. Xx xxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx, xxxxxx xxx Xxxxxxx xxxxxxx xxxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx, xxxxxxx xxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxx. Xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx, x.X. xxxxx xxxx xxxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxx, xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx.

Xxx xxxx xxxxxx xxxxXxxxxXxx xx xxx XxxxxxxXxxxx xxxxxxxx xxx, xxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx. Xxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxx xxxxx xxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx, xx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx xxx. xxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxx, xx xxx xxxxx xxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx.

Xxxx xxx Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxx xx. Xxxxx xxxx xxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx,xx XXX xxx xxx Xxxxxxxxxxxxxx xxx x.xxx,xx XXX xxxxxxx xxx Xxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxx xxxx xxx xxxxxx Xxxx xxxxxxx xxxxxx. Xx xxxxx xxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxx xxxxx xxxx xxxxxxxx.

xxxxxx

8. Minijobber:
Ist beim Arbeitgeber zusätzlich eine Hauptbeschäftigung zulässig?

Xxxx x xxxxxxx x xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx xx xxx XXX xxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxx xxxxxx xxxx xxxx xx xxxxxx Xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxx. Xx xxxx xxx Xxxxxxxxx. Xxxx xxxxxxxxxx: Xxxx xxxxxx Xxxxxxxx xxxx, xxxx xxx Xxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Die steuerliche Regelung

Xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx, xxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxx. Xxxxx: Xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxx Xxxxxxxx, xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxx xxxxxxxxxxxxxx xxxxxx xxx xxxxxxxx xxxxxxxx xxx xxxxXXXxXxxxx xx Xxxxxxxxxx xxx. Xx xxxxxxx xxxx xxxx xxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxx.

Xxxxxxxxx xxxxxx xxx xxxx xxx xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx Xxxxxxx xxxxx xxxxx, xx xx xx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx. Xx xxx xxxxx xxxxx xxxxxxxxxxxxxx, xxxx xx xx Xxxxxx xxxxx XxxxxxxxxxxXxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxx.

Xxxx xxxxxxxx Xxxxxxxx xxx xxxx xx xxxxxxxx: Xxxxx Xxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxx x xxx xxx Xxx xxx Xxxxx xxxxxxxx x xxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx.

Die Regelung in der Sozialversicherung

xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx, xx xxx xxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxx xxxxxx xxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx, xxxx xx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, xx XX xxxxxx XXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxxx Xx.

Xxxx xxxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxx xxx, xxx xxxxxxxxxxx xxxxx, xx xxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxx xxxxxxxxxxx, xx xx xxxx xx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxx xx.X. Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxx xxx xxxxxx, xxxx xx xxxx xxxxxxxxx xx xxx xxx xxxxxxxxx Xxxxxxxxxxx, xxx xxxxxx xx xxx xxx xxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xXxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxx xx.xx.xxxx, Xx. x.x.x.x. Xxx xxxxxxxx xxxx xxxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx "Xxxx" xxxx xxxxxxxxxxxxxx XxxXx xxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx.

Xxxxxxxx:
Xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xXxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxx. Xx xxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxx, xxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxx xxx, xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx.

Xxxxxxxx:
Xxx XxxxxxxxxxXxxX xxx xxx XxxxxxxxxxxXxxX xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx Xxxxxxx xxxx xxx xxx XxxxxxxxxxXxxX xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx XxxxxxxxxxxXxxX xx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx x xxx Xxxxxx xxxxxxxxx x xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx. Xxxxxxx xxxx: Xx xx xxxx xx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx

xxxxxx

1. Spenden:
Höhere Grenze für vereinfachten Zuwendungsnachweis

Xxxxxx Xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxx xxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxx! Xxxxxx Xxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxx xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxx. Xxx xxxx xxxx

• Xxxxxxx xx Xxxxxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxx Xxxxxxx xxxxx xx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxx xxxxx Xxxxx xx.
• Xxxxxxx xxx xxx XXX, xxx xx xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx, xxxxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxxx xxxxxxxxxx Xxxxxx xxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx XXXxxxxxxxxxxxxxxx xxxxxx, xxx xxxx xxxx Xxxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxxxx xxxxxx. Xx xxxxxxx xxxx xx xxxxxx Xxxx xxx Xxxxxxxxxxx xxx Xxxx xxx xx Xxx. x Xx. x XXxXX xxx xx xx Xxx. xx XXxXX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx: Xxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

xxxxxx

2. Spenden:
Mehr Zwecke als gemeinnützig und steuerbegünstigt anerkannt

Xxxxxxxxxxx, x.x. Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXxXx. Xx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxxxxxxxxxx, xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx x xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxx xxxxxxxx xxxxxxxxxxx xxx xx xx Xxx. x XXx.

XXXXXXX xxxxxx xx xxx x.x.xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx, xxx xxxx xx xxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxx. x XX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxxx. Xxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx, xxxx xx xxx xx.xx.xxxx.

Xxx xxxx xxx xxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx:

• x. Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx,xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx. ...
  
• xx. Xxxxxxxxxx xxx Xxxxx xxxx xxxxxxxxx,xxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx, xxxx Xxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxx xxxx Xxxxx xxx Xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xx Xxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx XxxxxxxxxxxxxxxxXxxxxxxxxx xxx Xxxxx xxxx Xxxxxxxx, xxx xxx Xxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. ...
  
• xx. Xxxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.
• xx. Xxxxxxxxxx xxx Xxxxxxxxx, xxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxx Xxxxxxxxx xxx xxx Xxxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx,xxxxxxxxx Xxxxxxxxx, xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx. ...
  
• xx. Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx: Xxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

xxxxxx

3. Vorsorge:
Wie Beitragserstattungen der Rentenversicherung behandelt werden

Xxxxxxx xxxx Xxxxxx, xxxxx xxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxx. Xxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxx, xxxxxxx xxx XxxxXxxxxxx xxxxxxxxxxXxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. xx XXX XXx. Xxxxxxxx xxx xxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xx xxxxxxx xxx. Xxxx xx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxx xx xxxxxx.

Xxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXX XX xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx. Xxxxxxxxx xxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxx Xxxxxx xxxxx xxxxxxxx xxxxx, xxxx xx Xxxxxxxxxxxxxx, xxx xxxxx xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx, xxxx xx xxxxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxx xxx, xxxxx xxxxxx x.x. xxx Xxxxxxx xxx Xxxx xxxx xxx Xxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxx. Xx xxxxxxx xxxx xxxxx xx xxx Xxxxxxxxxx xxxxxxx Xxxxxxxxx, xxx xx Xxxxx xxxxxxx xxxxxx xxxx. Xxxxx xxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxx Xxx. x XXX XXx. Xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx xx Xxx. x xxx x XXX XX xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxx. xx XXX XX xxxxxxxxxx xx xxxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxxx:

• Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx"xxxxxxxxxxxxxxx xxxxxxxx xx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx. Xx xxxxxxx xxxx xx "xxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx", xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxx xxxx.
• Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx x Xx. xx XXxXx.
• Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx "xxxxxxxxx Xxxxxxxxxxxxxx".xxxxxxXxxx xxxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxx, xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx, xxxx xxx xxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx. Xx xxxxx xxxxxxxxxxx xxx xxx Xxxxxxx xxx xx x Xx. x Xxxxxx. x XXxX, xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx.

xxxxxx

4. Altersvorsorge:
Erhöhung des Sonderausgaben-Abzugsbetrages

Xx xxxxxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, XxxxxxxXxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xx xxxxx XxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx xxxxx xxxxxxxxxxxxxxxxXxxxxxxxxxxxx, xxx xxxxxx xxxx xxxxxxxxxx xxx xxx Xxxxx xxxx xxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx, xxxxxx xx Xxxxx xxxx xxx xx x xxx xxxxxx xxx xxx Xxxxx xxxx xxx xxx x xxx xx Xxx. x XXxXx.

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

XXXXXXX xxxxxx xx Xxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, XxxxxxxXxxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxx xxxxxx xxxx xxx xxx xx x xxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxx xx.xxx XXX xxx. xx.xxx XXX.

• Xx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxx xxxxxxx, xxxxx xxx Xxxxxx xxx xx x xxxxxxxxx xxx xxxx xxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxxxxxx xxx xxx xx x xxxxxxxxx.
• XxxxxxxxxXxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xx.xxx XXX xxx. xx.xxx XXX xxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxx xxx xx x xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx,x xxxxxxxxxx Xxxxxxx, xxxxxxx xx.xxx XXX xXxxxxxxxxxxxxxxxxxxxxxxx Xxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxx: xx,x xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx: x.xxx XXXx. Xxx xxxx xx Xxxxx xxxx: x.xxx XXX x xx x xxx.xxx XXX x xx,x x x xx.xxx,xx XXX, xxxxxxxxxxx xx.xxx XXX. Xxxxxx Xxxx xxxx xx Xxxx xxx Xxx.

xxxxxx

5. Teilweiser Entfall des Solis:
Berechnen Sie Ihre Steuerentlastung

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxxxxx xxx xxxx xxxxxxx x xxx Xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx x xxx Xxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xx xxxxxxx xxx Xxxxxx Xxx xx xxxxxxxxxxx. Xx xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxx, xxxxxxx x,x Xxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx, xxx x,x Xxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx.

Xxx xxxxxxxxx xxxxxxx, xxx xxxx xxxxx Xxxxxxxxx xx Xxxxx xxxx, xxxxxx xx xxx Xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxx xxx XxxxxXxxxxxx. Xx xxxxxxx xxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxx xxxx Xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxxx xxxxxxxxx, xxx xxxx Xxxx xxxxxxxxxx Xxxxxxxxxx xxx.

xxxxxx

1. Kinderbetreuungskosten:
Kein Abzug bei steuerfreien Arbeitgeberzuschüssen

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

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx xxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxx Xxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxxx xxxxx xx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxx xxxxxxxxx xxxxxxxxx Xxxxx xxxxxxx xxx Xxxxxxx xxxxxxx, xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxx xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxx xxxxx xxxxxx xxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxx xxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxx, xx xxxx xxxxx xxxxx Xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxxx, xxxx xx xx Xxx. x Xx. x XXxX xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxx xxxx Xxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxx XXX X xxxxx xxxxxxxx. Xxxxxx xxxx xxx Xxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxx Xxxxx xxxxxxx Xxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxx: Xxxxx xxx Xxxxxxxxxxxxxx

xxxxxx

2. BEA-Freibetrag:
Keine Übertragung des halben Freibetrags nach Volljährigkeit

Xxxxxx xxxxxxxx xxxx xxxx Xxxxxx, xxx xxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xx xxxxxxxxx XXXxXxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxx xx Xxxxx xxxx xxx Xxxxxxxxxx x.xxx XXX, xx Xxxxx xxxx xxxxxxxx xx x.xxx XXX xx Xxxxxxxxxx. Xx Xxxxxxxxx xxx Xxxxxxxxxx, xxx xxxxx xxx xxxxx Xxxxxx xxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx XXXxXxxxxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xx, xxxx xxxx xxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxx.

Xxx xxxxxxx xxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxx xxxx xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxx xxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxx xx Xxxxxxxx xxxxxx. Xxxx xxx XXXxXxxxxxxxxx xxxx xxxxxxxx: XxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx,xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx xxxxx xx Xxxxx xxxxx Xxxx xxxx xxxxxxxxxxxx xxx XXXxXxxxxxxxxxxx xxxxx xxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxx xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxx, xxxxxx xxx XXXxXxxxxxxxxxxx. Xxx xxxx xxx, xxx Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxx xxx XXX xxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxx xxxxxxxxx xxx xxxxxxxxx XXXxXxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx.
• Xxxxxxxxxxx: Xxxx xxxxxxxxxxxx xxx XXXxXxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xx xx xx Xxx. x Xxxx x XXxX xxxxx xxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxx XXXxXxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx xxxxxx, xxx xxxxx xxxxxxxx.

xxxxxxXxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx

xxxxxx

3. Kindergeld:
Kein Anspruch im Rahmen des Freiwilligendienstes "Erasmus+"?

Xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxx, Xxxxxx xxx Xxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xx,x Xxxxxxxxxx Xxxx xxxx xxx Xxxxxxxx xxx xxxx xxx xxxx. Xxx Xxxxxxxx xxxxxxxxx xxxx x.x. xxx xxx Xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxxxxx, xxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxx xxxx xxx Xxxx, xxx xx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxx Xxxxxxxx xxxxxxxxx, xxx xxxx Xxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxx xx Xxxxxx xxxxx xxx xxxxx Xxxxxxxxxx Xxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XXX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx X. Xxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxx Xxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxx xxxx xx. Xxxxxxx, xxx xxx XXX xxxxxxxxx xxx.
• Xxxxxx xxxxxxx xxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x Xx. x Xxxxxx. x XXxX xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxx, xxxx xx xxxx xxxxxxx xx xxx xxxxxxx xx XXxX x xx Xxxxxxxxxx xxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxx x xxxxxxxxxxxxx Xxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxx Xxxxxxxx xxxx xxxxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx, xxxx xx xxx xx xxx XXxXxxxxxxxxx Xx. xxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xx xxxx xxxx xxxxxx xx xxxx Xxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxx xxxxxxx Xxxxxxx xxxxx xxxx xxx xxx, xxxx xx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx xxx. Xxxxx xxxxxxxxxxx xxx, xxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx xxx. Xxxxxxx xxx XX xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxx, xx xxx Xxxxxxx xx Xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxx xxx, xxxxxx xxx XXX xxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxx Xxxxx xx xxx Xxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx Xxxxxxx: Xxxxxx xx Xxxxxxxxxxxxxxxxxx

xxxxxx

4. Studierende:
Hartz IV für Teilzeitstudenten möglich

Xxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx XX, xxxx xxxx Xxxxxxxxxx xxxxx XXxxxX xxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxx xxxxxx Xxxxxxxx xxxxxxxxxxxxxxxxxx, xx xx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxx xxxxxxxx xx Xxxxxxxx xxxxx. Xxxxx xxx xxx Xxxxx, xx xx xxxxxx Xxxx xxx Xxxxxxxx XxxxxxXXxXxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx XX xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxx XxxxxxxxxXxxxxxxxxxx, xxx xxxxx xxxx xxx XXxxxX xxxxxxxxxxxxxxxxx xxxx,xxxxxxXxxxxxxxxxxxxxxx XXxxxxxxxxxxxxxxxxxx xxxxxxx xXxxxxxxxxx XXX xxx xx.xx.xxxx, X x XX xxxxxx X XXx.

• Xxx Xxxx: Xxx xxxx xxxxxxxxx xxx xx Xxxxxxxxx xxxxxxxxxx Xxxx xxxxxxxxx xx xxx Xxxx xxxx Xxxxxxxxx. Xx xxxxx xxxxxx Xxxxxxxx xxxxxx xx xxx xxxx xx Xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxxx xxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxx. Xxxx XXxxxXxXxxxxx xxxxx xx Xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx XX xx. Xxx XXX Xxxxxxxxx xxx xxx Xxxxxxxxx xx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxx Xxxxxxxxxxxxxxxx XX xx xxxxxxxxx.
• Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxx, xxxxx Xxxxxxxxxx xx Xxxxxx xxx XXxxxX xxx Xxxxxx xxxx xxxxxxxxxxxxxxxxx xxx, x xxxxx xxx Xxxxxxxxxx xxxx xx xx XXX XX xxxxxx x xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxx xXXxxxXx xxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxx xxx XXxxxX xxxxxx xxxxx xxxxxxxxxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xx Xxxxxxxx xxxxx. XxxxxxXXxXxxxxxxxxx xxxxx xx xxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxxx. Xx xx Xxxxxxxx xxxxxxxx xxxxx, xxx xxxx xxx xxxxxxxxx Xxxxxxxx xx xxxxxxxxxxx xxx xxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx.

1. Tagesmütter und Tagesväter:
Betriebsausgaben-Pauschale in der Coronazeit

Xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxx xxx xxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxx xxxx xxxx xxxxxxx xx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx Xxxxxxx xxxx xxx xxx XXX xx Xxxx xxx Xxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxxx.

Xxxxxxxx xxx XxxxxxxXxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxxx. XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxx xxxx xxxxxx xxx, xxxx xxx XxxxxxxxxxxxxxxxxXxxxxxxxx xx xxxxxx Xxxx xxxxxxx xx xxxxxx Xxxxx xxxxxxx xxxxxxx xxxxxx xxxx. Xxxxxxxxxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx xxxx xXxxXxx XxxxxxxxxxXxxxxxxx, XxxxxxxxxxxxxxxxXxxxxxxxxxxxxxx Xx. xxxxxxx xxx xx.x.xxxx, XX xxx x X xxxx X xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxx: Xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

2. Sozialpädagogische Einzelbetreuer:
Steuerfreie Bezüge aus öffentlichen Mitteln

Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx, xxx xxx Xxxxxxxx xx xxx Xxxxx xxxxxxxxx xxxxxx, xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx xx xxxxxxxx, xxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx. Xxxxxxxxxx xxxx xx xxxx xxxxxxx Xxxx Xxxxxx xxxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxxxx xxxx xxxx xx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxx xxxxxxxx xxxx, xxx xx xxxx xxx, xxxx xxx Xxxxxxxx xxxxx x xxxx Xxxxxxxxxx xxx Xxxxxxxxxx x xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxx xxx xxxxx xxxxxxxxxxx: Xxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx. Xxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxxx Xxxxxxxx xxxxxxx xx x Xx. xx XXxX xx xxxxxxxxxxxx Xxxxxxxx xxxxxxx, xxxx xxxxxxx xxx xxx Xxxx xxx. xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx, xxx xxxxxxxxxxxxx Xxxxxxxx, xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxxx xxxxx xxx xxx Xxxx xxx. xxxxx Xxxxxxxxxxxx xxx xxxx xxx. Xxxx xxxxx "Xxxxxxxxxxxxxxxxx" xxxxxxx xx xxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxx x.xxx XXX xxx x.xxx XXX. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxx xxx xxx xxxxx Xxxxxxxxxxxxxx xxx xx XXX XXXXx xxxxxxx xx x Xx. xx XXxX xxxxxxxxxx. Xxxx xxx xxx XXX xxxxxx.
• Xxxxxxxxxxx: Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx, xxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xx xx XXX XXXX xxxxxxx xxxx, xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx x.X. xxx xx x Xx. xx XXxX xxxxxxxxx, xx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxx xxx xxxxxxxxxx x xxx xxx xxxxx Xxxxxxxxxxxxxx xxxx xx xx XXX XXXX x xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxx xxx xxx xxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx. Xxxx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxx.

1. Thesaurierende Fonds:
Wie hoch ist die Vorabpauschale für 2020 und 2021?

Xxxx xxx x.x.xxxx xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx xxxxxxx xxxxxx xxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxx Xxxxxxx xxxxx Xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx x xxxx xxx.xxxxxxXxxxxxxxxxxxxx. Xxxx xxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxxx xxxx xxxx xxx Xxx xxx Xxxxx.

Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, x.x. xx xxx Xxxxxx, xxx xxx Xxxxxxx xx Xxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxx xxx. xxx xxx xxxx. Xxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxx xxxxxxxx xxx xxxxxx xxxxx xxxxx xx, xxxx xxx Xxxxxxx xxxxxxx xxxxx.

Xxxxxx Xxxxxx xxxx xxx xxx xxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxx xxx xxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx x xxxxxxxxxxxxxx xxxxxxxxxx x xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx xx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx, xxxxxxx xxxxxxxxx xxxx xxxxxx xxxxx xxxxxxxxxx Xxxxxx.

Xxx Xxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx. Xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxx xxx xxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxx. xxx Xxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxx xxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxx.

Xxx xxxx xxx xxxxxxxxxXxxxxxxxxxxxxx xxxx xxx Xxxx xxxxx

Xxxx xxx Xxxx xxxx xxxx Xxxxxxxxx: Xxx XXX xxxx xxx Xxxxxxxxx x,xx Xxxxxxx xxxxxxx, xxx xxx Xxxxxxxx Xxxxxxxxxx xxx xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx. xx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx,xxx Xxxxxxx. Xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xxx Xxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxx. Xxx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxxx xx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxxxxx.

Xxx xxxx xxx xxxxxxxxxXxxxxxxxxxxxxx xxxx xxx Xxxx xxxxx

XXXXXXX xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxx, xxx xx x.x.xxxx xxx xxxxxxxxxxx xxxxxx xxxxxx xxx xxxxxxxx xx xxxxxxxxxx xxxxx: XxxxxxxxxXxxxxxxxx xxxx xxxx xxxxxxxx xx,xx Xxxxxxx. Xxxxx: Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxx xxxx xxx Xxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx! xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxX xxxxxxxxxxxxxxx:xxxxx.

XXXXXXXXX: Xxxxxxxxxxxxxxxxxx x xxx xxxxx xxxx xxxx Xxxxxxxxxxxxxx x xxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxx xxxx XxxxxxxXxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxx xx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxx xx xxxx

xxxxxx

2. Direktversicherung:
Besteuerung der Einmalzahlung ist verfassungsgemäß

Xxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxx, xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxx xxx xx Xx. x XXxXx. Xx xxxxx xxxxx xxxxxx xxx xx xxxxxxxx XxxxxxxxxXxxxxxxx xxx Xxxxxx, xxx xxxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxx x xxxxxxxxx xxxx xxxx, xxxx xxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xx xxxxx xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxxxx xx xxxx xxxxx xxx xx "Xxxxxxxxxx" xxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxx xxxx xxxxxx xxx "xxxxxx Xxxxxxxxxx".

XXXXXXX xxx xxx XX Xxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxx xXxxxxxxxxxxxxxxx xxx xx.xx.xxxx, xx X xxxxxxx Xx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxxxxxx xx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx. xx.xxx XXX. Xxx Xxxxxxxxx xxxxxxxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx, xxx xx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx. x.xxx XXX xxxxxxx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxx xxx xxx Xxxxxxxx, xxxx xxx xxxx Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx. xx.xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx xxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxx xxx Xxxxx xxxxxx xxxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxx xx xx Xx. x Xxxx x XXxX xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxx xxx, xx xxx Xxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxx. Xx xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx, xxx xxxx Xxxxxx. Xx xxxxxxx xxxx xxxx xxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxx xx xx XXxX x"XxxxxxxxxXxxxxxxx"x xxxxxxxxxx xx xxxxxxxxx xxxxxx, xx xxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx.
• Xxx xxxxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxx Xxxxx xxxxx xxxxx xxx, xx xxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxx xxxx xxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXx xxx xxxxxxxxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxx Xxxxxxxx, xxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxxxx. Xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx x.x.xxxx xX X xxxxxx. Xxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxx xxx XxxxxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxx XXX xx xxx xxxxxxxxxxxxx Xxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxx Xxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx. xxxxxxxx xxxxxxxxx Xxxxxx xxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx, xxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xXX XxxxxxxXxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx XX Xxxxxxxx xxx xxxxxx xxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx

xxxxxx

1. Grunderwerbsteuer:
Rechtsschwenk bei der Instandhaltungsrücklage

Xxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxx xxx Xxxxxxxx xxxxx. Xxxxx: Xxx Xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx.

Xxxxxx xxxx Xxxxxxxxx: Xxx xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx XXX xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx, xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx Xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxx xx.x.xxxx, X xxxx.x.xxxxxx. Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxx xxx Xxxxxx xxx xxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxx, xxx xxxx xxxxxx xxxx xxxxx, xxxx xxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx: Xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxxx xxx Xxxxxxxx xxx xx x Xxx. x Xx. x XxXXxX xxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxxxx, xxxx xxx XxxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxx, xxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxx. Xxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXX xx xxx Xxxxxxx xxx xxx xx.xx.xxxx, xxxxxxxxxx xxx xx xx XXXx. Xxxxxx xxx xxxxxxxxxXxxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx.
• Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxx xxx Xxxx xxx Xxxxxxxxxxx "xxxx xxx xxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx" xxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxx xxxxxxxxxx xxxxx, xxxxxx xx xxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxxx" xxx xxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxx.

XXXXX:xxxxxxXxxx xxx Xxxxxxx, xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx, xxxxxxx xx xxxxxxxxxx Xxxxxxxxxx, xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxx xxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx. Xxxxx xxxxxxx xxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx: Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xXX Xxxxx, Xxxxxx xxx x.xx.xxxx, x X xxxxxxxx. Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxx xxxxxxxxxxx xxxxxx.

xxxxxxXxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

2. Verbilligte Vermietung:
Welcher Maßstab gilt bei Prüfung der 66-Prozent-Grenze?

Xxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxx xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx.xxxxxxXx xxxx xxxxxx xxxxxxxx xx Xxxxxxx.

Xxx xxxxxxxxxxxx Xxxxx xxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxx, xxxx xx xxxx xxxxxxxxxxxxx Xxxxxxx xx xxxxxx Xxxx xxxx, xxx xxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxx xxxx xxxx xxx Xxxxxxxx xxx xxxXxxxxxxxXxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxx xxx xxx Xxxxxxxxxxxx

Xx Xxxxxxx xxxx xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxx xxx, xxx xxx Xxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxx xxxxxxxx, xxx xx xxxxxx Xxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxxxx. Xx xxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxx Xxxxx xxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxx xxx. XxxxxxXxxxxxxxx XxxxxXxxxxx xxxxx. Xxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xx. X X xxxx xxx. Xxx XXX xxxx Xxxxxxxxxxx xxxxxxx xxxxxx, Xxxxxxxx xxxx xx xxxxxx, xx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxx xxxx xxx xx xxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxx xxxx, xxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxx.

XXXXXXX xxx xxx XX Xxxxx xx Xxxxx xxx Xxxxxxxxxx XX xxxxxxxxxxx: Xxx xxxxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xx Xxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx xx xxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxx. Xxxx xxx XX Xxxxx xxx xxx Xxxxxxxx xxxxxxxxxx.

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

XXXXXXXXX:xxxxxxXxxxxxxxx, xxxxx Xxxxxxxxxxxxxx xx xxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxx xxxx, xxxxxxx xxxx xxxxxxx xxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx XXX xX X xxxxx xxxxxxx xxx xxx Xxxxx xxxxx xxxxxxx Xxxxxx xxxxxxxxxx. Xxxxxx xxxx xxxxxxxxx xxxxxx xxxx, xxxxxx xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxx XX xxxxxxx xxxxxx, xxx xxxxxx, xx xxxxxx xxxx Xxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxxxxx xx Xxxxxxx xxx. xxxx: xx Xxxxxxx, xxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxx xx xxxxxx Xxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxx xxxxxxxx xxx Xxxx xxx, Xxxxxxxxxx xxx Xxxxxxx xxxx Xxxx xx xxxxxxxxx, xxxxxxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxx Xxx xxxx xxxxx "Xxxxxxxxx xxxxxxx" xxx "Xxxxxxxxxx xxx Xxxxx Xx. x: Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx".

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx

xxxxxx

3. Eigenheim:
Wildtierschaden ist keine außergewöhnliche Belastung

Xxxxxxxxxxxx xxxx xxx Xxxxxx xx xxxxxxx Xxxx xxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx XXxXx xxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxx XXxXx xx. Xxxx xxx Xxxxxxxx, xxx xxxxx xxx "xxxxxxxxxxxxx Xxxxxxxx" xxxxxxxxxxx xxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx xx XXxX. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxx xxxx Xxxxxxxxx xxxx xxxxx "xxxxxxxx Xxxxxxxxxxx" xx.X. Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx, xxx xxxxx xxxxx Xxxxx xxxxxxxxxx xxxxxx, xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxxx xxxx xXxxxxx xxx x.xx.xxxx, XX X xxxxxx.

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

XXXXXXXXX:xxxxxxXxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxx xxxx. Xxxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxx xxxxx xxxxx xxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx xxxx x xxxxxxxxx x xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx, xxx Xxxxxx xx xxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx. Xxxxx xxx Xxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx XXX xxx xXx. XX X xxxxxx, xxxx xxxxxxx xxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xx Xxxxxxxxx

xxxxxx

1. Rentner:
Höherer Besteuerungsanteil für gesetzliche Rente bei Neurentnern

Xxx Xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx xxx.xxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx. Xxxx Xxxxxxx, xxx xx Xxxxx xxxx xxxxxxxx Xxxxx xxxxxxx xxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx x xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xx xx x xxxxxxxxxxxxxxx, xxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxxxxxx xxxx. Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxx Xxxx xx xxxxxxx x Xxxxxxxxxxxxx.

XXXXXXX xxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxx xx x Xxxxxxxxxxxx xxx Xxxx xxx xxx Xxxx xxxx. Xxxx Xxxxxxx, xxx xx Xxxxx xxxx xxxxxxxx Xxxxx xxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx x xxx Xxxxxxxxxxxxxx xxx xx Xx. x Xxxxxxxxx x Xxxxxxxxxxxxxxx xx XXxXx.

Xx xxxxxxxxxxxxx Xxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxx xxx Xxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxx xx xxxxxxxx Xxxxx xxxx xxx xxxxxxx Xxxxxxxx xxx Xxxxx xxxx. Xx xxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx XXX xx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx.

Geringerer Altersentlastungsbetrag

Xxx xxxx xxx xx. Xxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx, xxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxx xxxx xxx xx. Xxxxxxxxxx. Xx Xxxx xxxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx.

XXXXXXX xxxx xxxx Xxxxxxxx, xxx xx Xxxx xxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx, x.x. xxx xx Xxxxxxxx xxx x.x.xxxx xxx x.x.xxxx xxxxxxx xxxx, Xxxxxxxxx: Xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxx xx Xxxxx xxx xx,x x xxx Xxxxxxxxxx, xxxxxxxxxx xxx XXX. Xxx xxxx xx Xxxxx xxxx xx Xxxxx xxx xxxx xxxxxxxx xxx x.x.xxxx xxx x.x.xxxxx, xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxx xxx xx,x x, xxxxxxxxxx xxx XXX.

Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxx:

• xxx "xxxxxxxx Xxxxxxxxxx" xxxx Xxxxxx, xxx xx xxxxxx Xxxxx xxxx xx xx Xx. x XXxX xx xxxxxxxxxx xxxx, xxxx Xxxxxx, xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxx. "Xxxxxxx"xXxxxxx xxxx xxx xxxxxxxxxx xxxxxxxx xxxxx xXxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxx.
• xxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xx xxxx xxxxxxxxxxxxx xxxxxx.
• xxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxx" xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx. Xxxxx Xxxxx xxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx
• Xxxxxxxxxx xxx Xxxxx Xx. xx: Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx

xxxxxx

2. Rentner:
Abschlagsfreie "Rente mit 63" jetzt erst mit 64 Jahren

Xxx "Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx" xxxx xxx xxxxxxx xxx xx Xxxxxx xxxxxxxxx xx Xxxxxxxx xxxxxx, xxxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxx xxxxxxxx xxxxxx. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxx xxxx xxx xxxXxxxxxxXxxxxx. Xxx xx xxxxxx Xxxx xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xx,x Xxxxxxx xxxxxxxx. Xxx xxx xx Xxxxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxxx xxx, xxxxxxx xxx Xxxxx xxxx xxx xxx XXX x xxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxxxx xx xxxxxxxxxxxxx xxx xxx "Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx". Xxxx xxx x.x.xxxx xxxx: Xxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxx xx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx, xxxxxxxx Xxxxxxxxxxx, xxx xxxxxxxx Xxxx xxxx xxx Xxxxxxxx xxxx xxxxxxx xxxx.

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

XXXXXXX xxxx Xxxxxxxxx: Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xx. Xxxxxxxxxx. Xxx xxxx xxx xx Xxxxxxxxxxxxxxxxxx xxxx xxx, xxxx xxx xxxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxx x. Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx. Xxxx xx xxx xxxxxxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxx, xxx xxxx xxxxxxx xx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxx xxxx xxx xx Xxxxxx x x Xxxxxx xxxxxxxx. Xxx xxx "Xxxxx xxx xx" xxxx xxx "Xxxxx xxx xx xxxx x".

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx Xxxxxxxxxxxx: Xxx xxxxxxxxxxxxxx Xxxxx xxx xx Xxxxxx

xxxxxx

3. Neupensionäre:
Niedrigere Steuervergünstigung für Versorgungsbezüge

Xxxxxxxxxxxxxxxxxxxxxxxxxxxx x xxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xx xxxxxx Xxxxxx xxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" xxxxxxxxxxxxxxx xxx xxxxx xx xxx "Xxxxxx X" xxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx

• xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx,
• Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xx. Xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xx xxx xx. Xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx.

Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx XXX. Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxx xxxx xxxxx xxx xx Xxxxxxxxx xxxxxxxxx Xxxxxxxx xxx xxxxxx xxxx xxxxxxx xxxx xxx xxxxxxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx. Xxx xx Xxxxx xxxx xx xxx Xxxxxxxxx xxxx, xxx xxxxxxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX. Xxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxxxx xxx Xxxxxxx xxxx xxx xx x.xxx XXX xxxxxxxxxx x xxxxxxxxxxxxxxx.

XXXXXXX xxxx Xxxxxxxxx: Xxx Xxxxxxxx xx xxx Xxxxxxxxx xx Xxxxx xxxx xxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx,x x xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx XXX. Xxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxxxx xxx Xxxxxxx xxxx xxx xx x.xxx XXX xxxxxxxxxx x xxxxxxxxxxxxxxx.

XXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxx xxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xx xx xxx Xxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx

xxxxxx

1. Umsatzsteuer-Voranmeldung:
Überraschung in den neuen Vordrucken

Xxx Xxxxxxxx xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx xxxx xx xxx xxxxxxxxxxx Xxxxxx x xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx x xxxxx xxxxxxxxxxx xxxxxxxxx. Xxxx xx Xxxxx xxxx xxxx xx xxxx xxxxxx xxxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxx xxxx xx xxx Xxxxxx xx xxx xx xxx. xxx Xxxxxxxxxxx xx xxx xx:

• Xxxxx xx xXxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx, xxx Xxxxxxxxxx xxxxxxxxxxx xxxxx: Xxx xxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxXxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxx xxxx xxx xxxxxxxxxxxXxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxx xxxxxxx.
• Xxxxx xx xXxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx, xxx xxxx Xxxxxxxx xxxxxxxxx xxxxx: Xxx xxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx, xxx xxxx xxx Xxxxxxxxx, xxx Xxxxxxx xxxx xxxx xxx Xxxxx xxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx.

Xxx xxxxxx: Xxxxxxxxxxx xxxxxxx xx xxxxxx "xxxxxxxxxxxxxxx" Xxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx xxxx xxxxxxxxxxx xx Xxxxx xx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx. Xx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxxxx, xxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx xx Xxxxx xx xxxxxxxxx.

Doch was bedeutet eigentlich Uneinbringlichkeit?

Xxx Xxxxxxxxxx xxx Xxxxxxxx "Xxxxxxxxxxxxxxxxxx" xxxxxx xxx Xxxxxxxxx xx.x Xxx. x xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxx xxxxxxxxxxxx xxx,

• xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxx,
• xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx xxxx xxxx
• xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xx xxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx Xxxx xxxxxxxxx xxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxx
• xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxx xxx Xxxxxxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx, xxxx xxxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxx xxx xxxxx xxx Xxxx xxx "Xxxxxxxxxxxxxxxxxx" xxxxxxxxx.

Sind auch Ist-Versteuerer betroffen?

Xxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xXxxxXxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxx xxxxx xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxx xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxxxxxxxxx xxxx Xxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxx xxxxxx xxxx xxxx xxx xxxxx x xxxxxxxxxxxxxx x Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx "xxxxxxxxxxxxx" xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx "Xxxxxxxxxxxxxxxxxx" xxx xxxx xxxx xxx xxxx. Xxxxxxx Xxx, xx xxxx xx Xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxxxx xxxxx, xxxxxxx Xxx xxx Xxxxxxx "xxxxxxxxx" xxxxxxxxx xxx xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxxxx.

XXXXXXX:xxxxxxXxxx xxxxxxx Xxx xxx Xxxxxxxx xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxx xxxxxxx:xxxxxxXxxxxxxxxxxxxxx

xxxxxx

2. Umsatzsteuer-Voranmeldung:
Erleichterung für Existenz- und Neugründer

Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxx, xxxxxxxx xxx xxxxxxxxx. Xx xxxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx XxxxxxXxxxxxxx xxx xxx xxxxxx xx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx, xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxx xxx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xx Xxxxxxxxx Xxxxxxxxx xx xxxxxxxx:

• Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxx xxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxx xxx xxx Xxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.
• Xx xxxxxxxx xxxx xxxxxxxx Xxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx Xxxx xxxx xxx x.xxx XXX xxxxxxxx xxx. Xxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx, xxxx xxx xxx xx. Xxxxx, xx. Xxxx, xx. Xxxxxxxxx xxx xxxxxxxxx Xxxxxx xxx xx. Xxxxxx xxx xxxxxxxxx Xxxxxx. Xxxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxx xxx x.xxx XXX xxxxxxxx xxx, xxxx xxx Xxxxxxxxx Xxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx, xxx xx xxxxxxx xxxxxxxxxxXxxxxxxXxxxxxxxxxxxxxxxxxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx xxx xx.xx.xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xx xxx xxxxxx xxxxxx Xxxxxx xxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx. Xx xxxxxx xxxx xxx "xxxxxxxx" Xxxxx xxxxxxxxxxxx xxx Xxxxx, xx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

• Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xx xxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxx xxx xx Xxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx.
• Xxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxx xxxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxx xxxx xx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXX X x x X xxxxxxxxxxxxx:xxxx.

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxx xxxxxxx, xxxx xx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxxxxxxxx: Xx xxxxxx xxxx xxx xxxxxxxxxxx xx xxxxxx Xxxxxxx xxx xxxx xxx x.xxx XXX. Xxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxx, xxx Xxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx.

xxxxxx

3. Firmenwagen im Betriebsvermögen:
Veräußerungsgewinn stets voll versteuern

Xxxxxxxxxxx Xxx xxx Xxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xxxx Xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xx xx, xx xxxx xx Xxxxxxx xxxxxx xxxxxxx xxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xXxXx xxxx xxx Xxxxxxxx xx xxxxxx Xxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxx xxxxx. Xx xxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xx xxxxxxxxxx xxx.

Xxx Xxxxxxx, xxxx xxx xxxxxxxxxxxx xxxx xxx Xxxxxxxx xx Xxxxxxxx xxxxxxxxx XxX xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxx, xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx x xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xx.x.xxxx xXXXX X xxxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxx xxx xxx Xxxxxxxxx xxxxxxxx Xxxx. Xxx xxxxxxxxxxxx xxxxx xxxx xxx Xxxxxx, xx xxx xxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxx xxxxxxxxx Xxx xxxx Xxxx xxx Xxxxxxxxx xxxxxxxxxx xxx xxx Xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxx xxxxxxxxxxx xxxx, xxx xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxx xxxx xxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx, Xx xxxxxxx xxxxxx xXxxxxxXxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxx xx xxxxxx xxx, xxxx xxxx Xxxx xxx Xxxxxxxxx xxxxxxxxx xxxxx. Xxx xxxxxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxx, xxx xxxxx xx xxxxxxxxxx xx Xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxx, xxxxxx xxxxx xxxxx xxxxxxxxx xxxxxx, xx xxxxx xxxxx xxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx.

xxxxxx

4. Abschreibungen:
Befristete Wiedereinführung der degressiven Abschreibung

Xxx xxx "xxxxxxxx" Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx, x.x. xxxxxxxxxxxxx. Xxx xxxxx xx xxx xxxxxx Xxxxxx xxx xxxxxx xxxxxxxxxx"xxxxxxxxxx" Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx. Xx xxx Xxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxx xxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx.

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxxxxxxxxxx xxxxxx, xxx xxxx xxx xxx Xxxxxx x,x: XxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xx Xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxxxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx XxXx xxx xxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxx xx Xxxxxxx xxx Xxxxxxxx, xxxxxxxxx xxx xxx x,xxxxxxx xxx xxxxxxxx XxX, xxxxxxxxxxxxx xxxxxx xxx x Xxx. x XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxx XxxxxxxXxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

XXXXXXXXX: Xxx xxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

xxxxxxxxx xxx xxxxxxxx XxX:xxxxxxXxxx xxxx xxxxxxx Xxxxxx xxx xxxxxxxxxx XxX xxxxxxxxx xxxx xxx xxx xxxxxxx XxX, xxx xxx Xxxxxxx xxxxxxxxx. Xx xxxxxx Xxxx xxxxxxx xxxx xxx XxX xxx Xxxxxxxxx xxx xxxxxxxxxx xx xxxx xxx xxxx xxxx xxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx x Xxx. x XXxXx.

XXXXXXXXX: Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xx xxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xx xxx xxxx xxxxxxxxx Xxxxxx xxxxx xxx xxxxxxxx xxxx xxxxxxxxxxx XxX Xxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxx xx xxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx.

Xxxxxxxxxx XxX xxx xxx Xxxxxxxxxxxxxxxxxxxx:xxxxxxXxx xxxxxxxxxx XxX xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx. Xx xxxxxx xxxxx xxxxx Xxxxx, xx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx x Xxx. x, x XXxX xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxxxxxxxx xxxx. Xxx xxxxxxxx, xxxx xxx xxxxxxxxxx XxX xxxxx xx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xx.X. Xxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXx xx.x.xxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx x.x.xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxx.

xxxxxx

5. Arbeitslosengeld II:
Außerordentliche Wirtschaftshilfen bleiben anrechnungsfrei

Xxx Xxxxxxxxxxxx xxx XxxxxxxxxXxxxxxxx xxxxxx xx Xxxxxxxx xxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxx xx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx"Xxxxxxxxxxxxx" xxx "Xxxxxxxxxxxxx"x. Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx x.xx.xxxx xxx xx.x.xxxx xxxxxxxxxxxxxxxxxxxXxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx "Xxxxxxxxxxxxx" xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx XXX xxxxxxxx.

XXXXXXX xxxx xx xxxxxxxx Xxxxxxxxxxxxx: Xxxx XxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx XXxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxx XXX XX xxxxxx Xxxxxx. Xxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxx xxx x Xxx. Xx. xx xxx xx xxx XXX XXxXX, xxxxxxxxx xxxxx xxx "Xxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx XXxXxxxxxxxxxxXxxxxxxxxx" xxx xx.xx.xxxxx.

xxxxxx

1. Beruflicher Aufenthalt im Ausland:
Neue Werte für den Kaufkraftausgleich

Xxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxxx xxx xxx.xxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxx xxxxxxxxxxx xxxx. Xxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx.

• Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xx XXxxXx. Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxx xxx Xxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.
• Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xx Xxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx Xxxxx x.x.xxxx xxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X x x X xxxxxxxxxxxxx:xxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxx xxx xx xxxxxxxxxxxxx, xx xxx Xxxxxxx xx Xxxxxx xxxx xx Xxxxxxx xxxxxxxxxx xxxxxx xxx x Xx. xx XXxXx. Xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxxxx.

XXXXXXX: Xxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxxxx xxx xxxx xxxxxxxxx, xxxx xxxxxxxxx Xxxxxxx, xxxxxxx xxxxx xxxx xxxx xxxxxx xxxxxxxxxxxx Xxxxxxx: Xxx xxxx xx Xxxxx xxx xx x xxxx xxx Xxxxxxx, xx x xxxx Xxxxxxxx, xx x xxxx Xxxxxxxxx, Xxxxxxxx xxx Xxxxxxxx, xx Xxxxx xxx x x xxxx Xxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxx. Xxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxx xxxx xxxxxxx Xxxxxxx xx xxx XXX xXxxxx x.x.xxxxx.

Xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxx:xxxxxxXxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxx x.x.xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx

xxxxxx

1. Krankenversicherung:
Erhöhung des Krankentagegeldes

Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx, xx Xxxxxxxxxxx xxxx xxxxx Xxxxxx, Xxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xx Xxxx xxxx, xx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxx

• xx x xxx xxxxxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx, xxx xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx: x.xxx,xx XXX xxxxxxxxx : xx Xxxx x xxx,xx XXX xxxxxxxxx,
• xxxxxxxxxx xxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx XXX Xx.

XXXXXXX xxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx,xx XXX xxxxxxxx. Xxxxxxx xxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxx,xx XXX xxxxxxxxxxxxxxxxx x xxx xxx,xx XXXx xxx. x.xxx,xx XXX xxxxxxxxx. Xxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxx.

xxxxxx

2. Krankenversicherung:
Erhöhtes Kinderkrankengeld verlängert und verbessert

Xxxx xxx Xxxx xxxxx Xxxxxxxxxxxxx xxxxx xxx xxxx xxxxxxx xxxxxx, xxx xx Xxxxxxxx xxxxxx, xxx xxx Xxxxxx xxxxxxxxxxxx xx xxxxxx. Xxxxx xxx xx Xxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxx, xxxx xx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxx, xxx Xxxx xxxxx xxxxxx Xxxxx xxx xxx xxxx xxxx Xxxxxxxxxxx xxx, xxx xxxxxxxxxxx Xxxxxx xxxxxxxx xxx xxxxxxx xxxxxx xx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xx xx Xxxxxxxxxxx xx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxx xx xx Xxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxx xxxx xxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxx xx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx xx Xxxxxxxxxxx xx Xxxx xxxxxxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxx Xxxxxxxxxx xxx xx XXX Xx.

Xx Xxxxxx xxx XxxxxxxXxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxxxxx: Xxxxxx xxxxxxx xxx xxxxxxx xxxxx Xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxxx xx xxxx Xxxx xxxx. Xxxx xx Xxxxxxxxxx xx Xxxx xxx Xxxx, Xxxxxxxxxxxxxxxx xx Xxxx. Xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxx xxxx xx xxxxxxx xx Xxxx xxx Xxxxxxxxxx, xxxxxxx xx Xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxx.xxxxxxxx XXXxxxxxxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxx Xxx.xxxxxxxx XXXxxxxxxX xxxxxx xxxxxxxxxx xx x.x.xxxx xxxxxx Xxxxx xxxxxx xxxxxxxx Xxx. x "Xxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

XXXXXXX xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxx xxxxxxxxxx xxxxxx Xxxxx xxxxxxx, xxxxxxx xxxx xxx Xxxx xxxx xxxxxxxxxxx xxx xxxx xxxxxx xxxxxxxxxx. Xxxxxxxx xxx xxxx xxxxx xxxxxxxx xx "XXXxXxxxxxxxxxxxxxxxxxxxxx":

• Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx xx xx Xxxxxxxxxxx xx Xxxx xxx Xxxx xxx Xxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxx xxx xx Xxxxxxxxxxx xx Xxxx xxx Xxxx. Xxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxx xx Xxxx.
• Xxx Xxxxxxxx xxxxxxx xxx xxxx xxxx, xxxx xxx Xxxx xx Xxxxx xxxxxxx xxxxxx xxxx, xxxx Xxxxxxx xxxx Xxxxx xxxxxxxxxxx xxxx, xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxxxxxxxxx xxxxx. Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx xx Xxxxxxxxxx xxxxxxxx xxxxxxxx.
• Xxxxx xxxx Xxxxxxxx xxxx xxxxxxxxxxxx xx xxx x.x.xxxx xxx xxxxx xx xx.xx.xxxx xxx xx Xxx. xx xxx xx XXX X, xxxxxxxxxx xxxxx xxx "XXXxXxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xx Xxxx xxxx xxxxxxx xxx Xxxxxxxx xxxx xxxx xx xxx Xxxxxxx, xx xxxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxx xxxxxxxxxxxx xxxx, xxxx xxx Xxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xXxxxxxxxxxxxxxxxxxxxxx, Xxxx, Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxx. xxxx xxx Xxxxxx xxxx Xxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx xxx xxx. xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxx xxx Xxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxx.

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

Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx: x.xxx,xx XXX xxxxxxxxx : xx Xxxx x xxx,xx XXX xxxxxxxx, xxx. xxxxxxxxx xxx xxx,xx XXX x xxx,xx XXXx. Xx xxx xxx xxx xx Xxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxx xx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxx xxxxx xxxxxxxx, xxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxx xxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx.

Xxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx xxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx xx Xxx. x XXX Xx xxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx.

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

Xxxxx Xxxxxxxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xx xxxxx. Xxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxxxx Xxxx xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxx.xxxxxxxx XXXxxxxxxXx.

XXXXXXXXX: Xxxxxxx x xxxxxxxxxxxxx x Xxxxxxxxxxxxx xx xxx Xxxxx xxxxxx Xxx xxxx: Xxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx

XXXXXXX: Xxxx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxx: Xxxxxxxx xxxxx XxxxxxXxxxxxxxxxxxxxx xxx XxxxxXxxxxxxxxxxxxxxxxxXxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

3. Arbeitslosengeld I:
Verlängerung des Bezugs bei Krankheit eines Kindes

Xxx xxxxxxxxxx xxxx, xxxxxxx xxxxxx xx Xxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxx X. Xxx xxxx xxxx Xxxxxxxxxxxx xxx xx Xxxxx, xxxxxxxxxxxxx, xxx xxxxx xxxxx xx Xxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxx xx xx Xxxxxx xxxxxx xxx Xxxxxxxxxxx xx xxxxxxxx Xxxxxxxxx xxx xxx xx xx Xxxxxx xx. Xxxxxxxxxxxxx, xxx xxxxx xx Xxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xx Xxxxxxx xxx xxxxxxx XxxxxxXxxxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxx xx xx Xxxxxxx.

Xxxx Xxxxxxxxxxxxxxxxxxxx xxx XXX X xxxxxxx xxxx xx Xxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxx, Xxxxxxxxx xxxx Xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxx xxx xxx xxxxxxxxxx Xxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxx xx xxxxx Xxxxxxxxxxxx, xxxx xxxx xxxxxx xx Xxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxx xxxxx Xxxxxxx xxxxx xxxxxxxxxxx xxxx xxx xxx Xxxx xxx xxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx xxxx xxxxxxxxx xxx xxx Xxxxx xxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxx xxxxxx xxxx xxxxx xxxx xxx xx Xxxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxx xxx xx Xxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxx. x XXX XXXx.

Xxxx xxx Xxxx xxxx xxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxx xxxxxxxxxx xxxx xx Xxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xx Xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxx xxxx xxx xx Xxxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxx xxx xx Xxxx xxxxxxxxxxx xxx xxxx Xxx. x XXX XXXx.

XXXXXXX xxxx xxxx xxxxxxx xxx xxxxxxxx xxxxxxxxx xx xxx. "XXXxXxxxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxx xx xxx x.x.xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx X xxx Xxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxx: Xxxx xxx Xxxx xxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxx xxxxxxxxxx xxxx xx Xxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xx Xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxx xxxx xxx xx Xxxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxx xxx xx Xxxx xxxxxxxxxxx xxx xxxx Xxx. x Xxxx x XXX XXX, xxxxxxxxxx xxxxx xxx "XXXxXxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

xxxxxx

xxxxxx