SteuerSparbrief - Archiv

Der Online-SteuerSparbrief erscheint monatlich im Umfang von rund 16 Seiten und ist Teil des Abonnements von Steuerrat24. Die aktuelle Ausgabe steht jeweils ab Monatsbeginn zum Abruf in der Rubrik "SteuerSparbrief" bereit.

Falls Sie eine frühere Ausgabe versäumt haben, können Sie hier die letzten Ausgaben des SteuerSparbriefs aufrufen.

 

Diese Ausgabe bietet unter anderem folgende interessante Themen:

  • Homeoffice: Neue Pauschale gilt auch bei Aus- und Weiterbildung
  • Dienstwagen: In Corona-Zeiten unbedingt die Einzelbewertung nutzen
  • Mund-Nase-Schutz: Sind die Kosten von Masken steuerlich abziehbar?
  • Jobticket: Geldwerter Vorteil kann trotz Gehaltsumwandlung steuerfrei sein
  • Kindergeld: Verlangen Sie bei Streit mit der Familienkasse Ersatz Ihrer Kosten
  • Neue Grenze bei verbilligter Vermietung: Darf die Miete nun gesenkt werden?
  • Doppelbesteuerung von Renten: Berechnungsschema und Mustereinspruch

Hier geht es zum gesamten Inhaltsverzeichnis und zu Ihrem SteuerSparbrief (Hinweis: Die PDF-Datei zum Ausdruck finden Sie unterhalb des Inhaltsverzeichnisses):

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I. Beruflicher Bereich

1. Arbeitsmittel:
Für Computer und Software jetzt unbegrenzte Sofortabschreibung

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2. Homeoffice:
Neue Pauschale gilt auch bei Aus- und Weiterbildung

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3. Dienstwagen:
Dürfen Kosten bei der Fahrtenbuch-Methode geschätzt werden?

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4. Dienstwagen:
In Corona-Zeiten unbedingt die Einzelbewertung nutzen

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5. Mund-Nase-Schutz:
Sind die Kosten von Masken steuerlich abziehbar?

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Abzug als Werbungskosten?

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Abzug als außergewöhnliche Belastung?

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Xxx Xxxxxxxxxxxxx, xxxxx xxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xxxxxxx Xxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxx xxx xxx XXxXx xxxxxxxxxx. Xxxxxxxx xxxxxxx xx xxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx.

xxxxxx

6. Arbeitslohn:
Übernahme von Kosten für Covid-19-Tests durch den Arbeitgeber

Xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxx XxxxxxxxxXxxxx xXXXx xxx XxxxxxxxxxxxXxxxxx xxxx xxxx Xxxxxxxxxxxx. Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xx xxx Xxxxx, xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx x xxxx xxx xxxx xx xxxx x xxxx xxxxx xxxxxxxx "Xxxxxx" xxxx xxx Xxxxxxxxxxx. Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxx xxxxxx. Xxxxxxxx xxx xxxxx xxxxxxxx xxx Xxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxx.

XXXXXXX xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx XXX "Xxxxxx" xxxx xxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxx xx xxxxxxxxxxx, xxx xxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxx. Xxxx xxxx xx xx xxx xxxxxxxx XXXx:xxxxxxXxxxxxxxxxx Xxxxxx xxxx xx "Xxxxxx"

xxxxxx

7. Vergünstigte Wohnungsüberlassung:
Nun ist der Vorteil auch sozialversicherungsfrei

Xxx x.x.xxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxx Xxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxx: Xxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx. Xxxxxxx xxxxxxxxxxxx: Xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxx xxxxx xxxx xxx xx XXX xx Xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx x Xxx. x Xxxx xx XXxX, xxx. XxxxxxXxxxxxxxx Xxxxxxx xxxxx.

Xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXxXXx. Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx. Xxxxx xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx, XXX xx. Xxx xxxxxxx xxxxxx xxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx x xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xx.

XXXXXXX xxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxx xxx xxxx xx xx x Xxx. x Xxxx x XxXX, xxx xxx xxx xx x Xxx. x Xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxx xxxxx xXXXx xxxx X. xxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxx xx xxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxx xxxx xxx xxxxxx Xxxx xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xx x.X. xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx. Xxxxxxxxxxxx xxx x.x.xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx Xxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxx xxxx xxxxxxxxx xxxx xx xxxx. Xxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xx.X. xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx Xxxx xx.X. Xxxxxxxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxx Xxxxxxx, xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

8. Berufssportler:
Beiträge für Sportunfähigkeitsversicherung keine Werbungskosten

XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx, xx xxx xxxxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx x xxx Xxxxxxxxxxxxxxxx x xxx Xxxxxxx xxxxxxxxxxxxxxxx xx xxxxxxx. Xxxx xxxx xxx xxx xxxxxx Xxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxxx xxx Xxxxx xxxx, xx xxx Xxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx.

Xxxxxxxxxxxxxx xxxx: Xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx x xxx Xxxxxxxxxxxxxxxx x xxx Xxxxxxx xxxxxxxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxx xxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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  • Xxx Xxxx: Xxx XxxxxxXxxxxxxxxx xxxx xxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxx xxx Xxxx xxx, xxxx xxx Xxxxxxxx xxxxxxxx xxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx Xxxxx xxxxx xxxxxxxx xxxx. Xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxx xxxxxxxxxxxx, xxxx xxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxxxx Xxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxx xxxxxx xx xxxxxx Xxxxx xxxxx xxxx xx xxx xxxxxxxxx Xxxxx xxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx. Xx xxxxxxx xxxx xx Xxxxxxxxxxxxxx xxx xxx Xxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx. Xxxx xxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xx. Xxx Xxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xx xxxxxxxx Xxxxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxx, xxx Xxxxxxxxxxxxxx xxxxx xxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxx, xxxxxxx xxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx.

xxxxxx

9. Jobticket:
Geldwerter Vorteil kann trotz Gehaltsumwandlung steuerfrei sein

XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xx xxxx xx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx xxx x Xx. xx XXxXx. Xxxxx xxxxxxxx xxxxxx xx xx xxx Xxxxxxxxxx: "Xxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx ... xxxxx xxxx Xxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx ..."

Xxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxx xxxxx "xx xxx" xxxxxxxx, xxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

XXXXXXX xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxx: xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxXxxxxxxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx, xx xxxxxx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx. Xx xxxxx xxxx xxxxx xxxxxx xx, xx xxx Xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx xXxxxxx xxx xx.xx.xxxx, xx X xxxxxxxx.

  • Xxx Xxxx: Xxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx, xxxx xx xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx. Xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xx. Xxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx xxxx xxx xxxxxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxx.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx xxXXX xx xxxxxxxxxx xxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxx xxxx xxxxx, xxxxxx xxxxx xxxxxxxxxxxxx Xxxxx. Xx xxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxx xxxxxxxx xxx Xxxxxx xx Xxxxxxx, xx xxx Xxxxxxx xxx xxx Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxx, xxxx xxxxx xxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxx xxxx xxxx xxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xx. XX X xxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx

xxxxxx

II. Privater Bereich

1. Spenden:
Organisationen mit politischer Ausrichtung sind nicht gemeinnützig

Xxx "Xxxxxxxxxx xxx Xxxxxxxxx,xxxxxxXxxxxx xxx Xxxxxxxxxxxxx" xxx xxx xxxxxxxxxxxxxxx Xxxxx xxxxxxxx xx xx Xxx. x Xx. x XXx, xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxxxx Xxxxxx xxxxxxxxx, xxxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx xxxxxx xxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx" xxxxxxxx xx xx Xxx. x Xx. xx XXx, xxx xxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxx "xx xxxxxxxxx Xxxxxxxxx".

Xxx xxxx xx xxxx xxxx Xxxxxxxxxxxxxx, xxx xxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx Xxxxx.

  • Xxxxxxxxxxxxxxxx xxxx xxx xxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx, xxxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx. Xxx Xxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxx xxxxx Xxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx, Xxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx.
  • Xxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xx xxxx xxxxxxxxx. Xxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxx xxxxxxxxx.
  • Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxx xxx XXX xxx xxx XxxxxxXxxxxxxxxxxxx xxxxx xx Xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx "Xxxxxxxxx" xx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx, xx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxxxx. Xxx XxxxxxXxxxxxxxxxxx xxxx xx xxxxx xx xxxxxxxxxx Xxxxxxx, xxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.
  • Xx Xxxxx xxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxx xxx XxxxxxXxxxxxxxxxxxx x.X. xx xxx Xxxxxxxxxxxx xxxx xxx xxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx xxx xXxxxxxxxxx XX xxx xx.x.xxxx, x X xxxxxxx. Xxxxxxx xxx xxx Xxxxxx Xxxxxxxx xxxx XXX xxxxxxxxx.

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

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

Xxxxxxxx xxx XXXxXxxxxxx xxx xxx xxxxxx xxxxxxxxxxxxxx "Xxxxxxxxxxxxxxx Xxxxxxxxxxx" xxx xxxxx x.xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxx xxxx xxx xxx xxxxxxxx, xxxx xxx xxxxx xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

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xxxxxx

2. Geschiedene:
Wohnungsüberlassung als abzugsfähige Unterhaltsleistung

Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx Xxxxxxxxx xxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxx xxxxxxx. Xxxx xx Xxxxxxxx xxxx xx xxx xxxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx xXxxxxxxxxxxxx xxxx xx xx Xxx. xx Xx. x XXxXx.

  • Xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxx xxxxxxxx xxxx. Xx xxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx, xxxxxx xxxxx Xxxxx. Xx xxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxx. Xxxx xxx xx xxxx Xxxxxxxxx, xx xx xxxx xx xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxx xxx Xxxx xxx xxx XxxXxxxxxxxx xxxxxxxxxxxxx Xxxxxxx. xxxxxxxxxxx xx xxx XxxXxxxxx xxx Xxxxxxx xxxx "xxxx Xxxxx", xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xx xxxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxx xxxxxxxxxxx, xx xxx xxx xxxxxxxxxxx Xxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxx, xxx xxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx,xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx: Xxxxx xxx XxxXxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxx xx Xxxxx xxxxxx Xxxxxxxxxx x xxxxx xxxx xx Xxxxx xxx Xxxxxxxxx xxx Xxxxxxx x xx Xxxxxxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, x X xxxxx, Xxxxxxxx X X xxxxxx.

  • Xxx Xxxx: Xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxx Xxxxx xxxxxxxxxx. Xxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx: Xxxxxxx xxx Xxxxxxx xxxx xx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxx xxx XXX xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxx xxxxxx xxx xxx Xxxxxx xx Xxxxx xxx xxx XXX xx xxx Xxxxxxx xxx Xxxxxxx xxxxxxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxx xxx, xxxx xxx Xxxxxxxx xx. xxx XXX xxxxxxxx. Xxxxxxx xxxxxx xx xxxxxxx x.xxx XXX xx. xx.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxx.
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XXXXXXXXX: Xxx Xxxxxxxxxxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxx, xxx xxxxxx Xxxxxxx, xxx xxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx, xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxxx. Xxxxxxxx xxxx xxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx

xxxxxx

3. Hochwasser Anfang 2021:
Unwettererlass des Landes Hessen

Xxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx xXxxxxxxxxxx Xxxx Xxxxxx xxx xx Xxxxxxx xxxx xxxx xx Xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xx xxx xxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxx Xxxxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxxxxx xx.x.xxxx, Xxxxx XxxxxxXXxxx. Xxxxxx xxxx xxxxx xxxxxxx:

  • Xxx xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxx xxx xxx xx. Xxxx xxxx x xxxxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxx x Xxxxxxxx xxx Xxxxxxxx xxx xxx xx xxxxxx Xxxxxxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxx xx. Xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.
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xxxxxx

III. Kinder

1. Ausbildung:
Rettungshelferkurs während Zivildienst ist keine Erstausbildung

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

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

XXXXXXXXX:xxxxxxXxx Xxxxxx xxx xxxxxxxxxx xxxx xxxxx xxxxxxx. Xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx xxx xxx xxxxx xxx Xx. XX X xxxxx xxxx XXX xxxxxxxxx. Xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxx xxx xxx XXXxXxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx.

xxxxxx

2. Kindergeld:
Verlangen Sie bei Streit mit der Familienkasse Ersatz Ihrer Kosten

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx. Xx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxx. Xxxxxx xxxxxx xxxx xxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx. Xxxx xxxxxxxx xxxx xx Xxxxxx xxx xx xxxxx xx xx xxxxx xxxx xxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xx xxxxx Xxxxx.

Xxx xxxx xx Xxxxxxxxxxx x xxx xxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxx x xxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxx xxxx xxxx xxxxx Xxxxxx. Xxxxxx: Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxx xxx Xxxxxx xxxxxx xxxxx Xxxxxx xx Xxxxxxxx. Xxxxxxxxxxxx xxxxxxx xx xxxx xxxxxx Xxxxxxxxxxxx, xxxxxx xxxx xx xxxxxxx. Xxxx xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx xxxxx "xxxxxxxxx". Xxx xxxx xx xx xxxxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx, xxxxxxxxx xxxxxx.

Xx xxxx xxx Xxxxxxxxx, xxxx xxxx Xxxxxxxxxx xxxx xx xxxx xxxxxxxxxx Xxxxxxxx, xxx xxxx xxxxx xxxxxxxxx xx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx:xxxxxx"Xxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxx xxx, xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx."xxxxxxXxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx x xxx xxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxx xxxxxxx xxxxxx xxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxx xxxxxxx, xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx.

Xxx: Xxx xxxx xxxx xxxx xxx Xxxxxx, xxx xx xxxxxxxxx xxxxx Xxxx xxxxx xx xxxxxxx xx xxxxx xxxxxxxx Xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxx xxxxxxx xxxxxxxx xxx Xxxxx. Xxxxx: xxxxxxxx Xxxxxxxxxx x xxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx xxxxxxxx xxxxxxx xxx Xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

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

xxxxxx

IV. Nebentätigkeit

1. eBay:
An- und Verkauf von Artikeln aus Haushaltsauflösungen ist steuerpflichtig

Xxxxxxxx, xxx Xxxxxxx xxxxx xXxx xxxxxxxxx xxxxxx xxxxxxxxx, xxxx xxx xxxxx Xxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxx xxxxxxxx, xxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xxx. Xxx xx xxxxxx xxxxxx xxx Xxxxxxx xxxxx x xxxxxxxxxxxx xxxxxxxx x Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxx. XXX xxx xx.x.xxxx, XX X xxxxx xxx XX Xxxxx xxx x.x.xxxx, xx X xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xXxx, xxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxx x XXX xxxxxxxxxxx xxxxxx, xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xx.x.xxxx, X X xxxxxx.

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

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxxx Xxxx: Xxx Xxx xxxxxxxxxx xxxxxx xxxxxxx

xxxxxx

2. Private Verkäufe:
Was gilt bei Veräußerung einer Sammlung?

Xxxx xx XxxxxxxxxxXxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxx xxxxx Xxxxxxxx xxx xxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxx. Xxxx xxxxxxxx xxxxx xxx Xxx, xx xxx xxx xxxx xxx xxxxxx Xxxxxxxx xxxxxxx xxxxxxx xxxx xxx xxxxxxx xxxx. Xxx xxx xx xxx xx Xxxxx xxxx xxx Xxxxxx xxxx xxxxxx Xxxx xxxxxxx. Xxxxxx. Xx xxxxxxxx Xxxxxxxxxxxxxxx. Xxxx xxxx xxx xxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxx Xxxxxxxx xxx xxx xxxxx xx xxxx xx xxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx, xxxxx "xx xxxx" xxxx xx Xxxxxxxxxxx xx xxxxxxxxxxx, xxx xxxx xxx xxxxxx Xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxx xxx, xx xxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxxxx xxxxxxxx xxxxx x xxxxx xxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxx xxx xxxxx x xxxxxxxxxxx x xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx. Xxxxxxxxx xxxxx xx xxxxxx xx, xx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxx. Xxx xxxxx Xxxx xxxxxxx Xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx xx xxxxxxx Xxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xx xxxxxxx xxxxxxxxxx xx xxxxxxx, xxxx xxx xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxx xxxxxx Xxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxxxx "xxxxx xxx Xxxxx" xxx Xxxxxxxxxx xx xxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxxx Xxxx: Xxx Xxx xxxxxxxxxx xxxxxx xxxxxxx

xxxxxx

3. Impfzentren:
Übungsleiter- oder Ehrenamtspauschale für Freiwillige

Xxx Xxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxx xxxxx xxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxx xxx xxx xxx xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx.

  • Xxxx xxx Xxxxxxxxxx xxxxxxxx Xxxx xxx Xxxxxxxx xxxx xxxx xxx xxxxxxxxxx, xxx xxxxxx xx xxx Xxxxxxx xxxxxxxxx xxxx x xxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxxxxx x xxx xxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxx xxxx xxxx Xxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx x.xxx XXX, xxxx xxxxx xxx xxx x.xxx XXX xxxxxxxxx xxxxxxx. Xxx xx xxxxxx Xxxxx xxxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx.
  • Xxx xxxx xx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxxx xxx Xxxx xxxx xxxxxx xxx xxx xx xxx XXX, xxxx xxxx xxxx xxx xx xxx XXX xxxxxxxxxx xXxxxxx: Xxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx xx.x.xxxxx.

Xxxxxx xxx xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxx xx xxx Xxxxx xxx Xxxx, xxxx xxx xx Xxxx xxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxxxx xxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx xxxxxx xxxx, xxx xxxxxx Xxxxxxxxxx xxxxxxxx, xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxx. Xxxxx xxxx xx xxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx xx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx Xxxx, Xxxxxxx, Xxxxxxxxxx xxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: xxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX

xxxxxx

V. Eigenheim und Vermietung

1. Neue Grenze bei verbilligter Vermietung: Darf die Miete nun gesenkt werden?

Xxx xxxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxx, xxxx xxx Xxxxx xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxx. Xxxxx xxx Xxxxx xxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxx, xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx xxx. Xx xxxx xxxx xx xxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx: Xxx xxxxxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxxxxxx xxx Xxxxx xxxxxxxxxx xx Xxxxxxx, xxxxxx xxxxxxx xxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxx, xxx xxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx xxxxxx, xxx Xxxxxxxxx xxxx xxxxxxxxxx, xxxx xx xxxxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxx.

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

Xxxxxxx: Xxx Xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xx xxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxx. Xx xxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxxx, xxxx xxxx xxxxx xxxxxxx Xxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxx. Xxx xxxx xxxxxxxxxx xx Xxxxxxxxxx xxxx xxxx xxxxxxxx, xx xxxxx Xxxxxxxxx xxxxx Xxxxxxx xxxxxxx xxxxxxxxxxxxxx, xxxx xxxxx xx Xxxxxxxxxx xxxx xxx xxxxxxxxxx xxxx. Xxxxxxxxxxx xxxxx xxxxxxx xx xxxx xxxxxxxxxxxx, xxx Xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxx Xxx xxx Xxxxxxxxxxxx xxxxx xxx xxx Xxxxxx. Xxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxx xxx xxx Xxxx xxx, xxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx. Xxxxxx Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xx xxxx Xxxxxxxxxxx xxxx xxxxxx xxxxxxx. Xxx xxx Xxxxxxxxxx xx xxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxx xxxx: Xxxxxxx xxx xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxxx xxx xxxxx "Xxxxxxxxxxxxxxxx" xxxxxxxx, xxxxxx xx xxxxx xxxxxxxxxx, xxx Xxxxx xx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx

xxxxxx

2. Mietausfall:
Voller Kostenabzug trotz Unterschreitens der 66-Prozent-Grenze

Xxx xxxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxx, xxxx xxx Xxxxx xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxx. Xx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxxxxxx xxx Xxxxx xxxxxxxxxx xx Xxxxxxx, xxxxxx xxxxxxx xxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxx, xxx xxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx Xxx. x XXxXx.

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

XXXXXXX xxxxx xxxx xxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxx, Xxxxxxxx Xxxxxxxxxxxxxxx xxx x.xx.xxxxx:

  • Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx xxxxxxxxx, xxxxxx xxxx xxxxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx. Xxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xx xx Xxx. x XXxX. Xxx Xxxxxxxxxx xxx xxxXxxxxxxxXxxxxx xxxxx: xxxXxxxxxxxXxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxxx xx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx. Xxxxxx xxx xxx Xxxxx xxxx xx xxxxxxxxxx, xxxx xxx Xxxxx xxxx xxxxx xxx xxx Xxxxxxxxxx xxxxx xx Xxxxxxx xxxx xxxx xxxxxx xx xxx xxx Xxxxxxxx. Xxx Xxxxxxxx xxxx xxxx xxxxx xxx Xxxxxx xxxxx xxxx xxxxxxxxxxx xxxxxxxx xx xxxxxx xxxx xxx xxx xxxxxxx xxxxx xxxxxxxxxxx "Xxxxxxxxxxxxxx".
  • Xxx xxxxxxxx xxxxxxxxxx Xxxxxx xxx Xxxxx xxxxxx xxxx xxxxx xxxx Xxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxxxxxx xx xxx xxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxx xxx xx xx Xxx. x XXxX, xxxx xxx xxx xxx. xxxXxxxxxxxXxxxxx, xxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx, xxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxx. Xx xxxxxx Xxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx, xxx xxxxxx, xx xxx xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx xxxx xxxxx. Xxxx xxxxxxxx xxx XxxxxxxXxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxx xxxxx xxxxxxxxxxx xx xxxxxxxx, xxxxx xx xxxxxxxx xxxxxxx xxxx. Xxxxxxxxx xxx xx xxxxxx, xxxx Xxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxx xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx, xxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx.

xxxxxx

3. Hausverkauf:
Spekulationsgewinn trotz Enteignung oder Zwangsversteigerung?

Xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx x"Xxxxxxxxxxxxxxxxx"x xx xx XXxXx. Xxxx Xxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx.

Xxx xxxxx "Xxxxxxxxxxxxxxxxxxxxxxx" xxxx xxx xxxxxxxxxx xxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx xx xxx Xxx xxxxxxxxx xxx. Xxx xxxx xxxx xxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxx xxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxx xxx xxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxx

xxx Xxxxxxxxxx: Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x Xx. x XXxX xxxxxxxxx. Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxx Xxxxxxxxxx xxx XXX xxx xxx xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxx xxx xxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx. Xxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxx Xxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxx. Xxx xxxxxxxx: Xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx.

xxx Xxxxxxxxxxxxxxxxxxx: XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxx xxxx xxx xxx Xxxxxx xxxxxx xx xxxxxxxxxx xxx xXX Xxxxxxxxxxx xxx xx.xx.xxxx, x X xxxxxxx XxXxx.

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

xxxxxxXxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

4. Wasseranschluss:
Ermäßigter Steuersatz auch bei Arbeiten von Fremdfirmen

Xxxxx Xxxx xxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxx, xxx xxxxxx xxxx xxxxxxxxx xxxxxx, xxxxxxxxxxxx xxxxxxxx, xxxxxxxxx xxxx xxxxxxxx xxxxxx. Xxx xxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxxxx. Xxx xxxx xxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx, xxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x Xxxxxxx xxxxxxxxx xxxx.

  • XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx "Xxxxxxxxx xxx Xxxxxx" xxxxxx x xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx x xxx xxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx x Xxxxxxx xxxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx x.xx.xxxx, X X xxxxxx.
  • XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx x.x.xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxx xxx Xxxxxx xxxxxxx. Xxxxx xxxx xxxxxx Xxxxx xxx Xxxxxxxx xxxxxxxx, xxxxxx xxxxxxxxx xx Xxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx. Xxxx xxxxxx xxxx Xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxx, xxxxxx xx xxx xxx xxxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxxxxxx.
  • XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x Xxxxxxx xxxx xxxx xxxx, xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx. Xx xxx xxxxxxxxxxxxx, xxx xxx xxx xx xxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

XXXXXXX xxx xxxx xxx Xxxxxx x xxxx x Xxxxxxx!x x xxxxxxx xxxxxxxxxxxxx, xxx XXXxXxxxxx xxx xxxx xx xxxxxxxxxxx. Xxxxx xxx xx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxxxxxxxXxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxx x Xxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXX X xxX xxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxx Xxx Xxxxxxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx xxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx xxxxxxx, xxxxxxx Xxx xxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx. Xxxxxxx Xxx xxxx xxx xxx XXXxXxxxxx xxx xxxx xxx xxx Xxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXX. Xxx xxxxx Xxxxxxxxxx xxxxxxx Xxx xxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxx x Xxxxxxx xxxxxxxx. Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxx "Xxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxx Xxx. x XXX"xxxxxxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX XX xxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx, xxx Xxxxxxxx xx xxxxxxxxxxx, xxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxxxxxx Xxx Xxxxxxxxxxxxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxxx Xxxxxxxxxx, xxx xxxxx xxxx xxxxx xxxxxxxxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xx xxxxxx xxx xxx xxxxxx Xxxxxxxxxx xxx xx Xxxxxxx. Xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xXxxxx, Xxxxxxxxxxxxxxxxx, Xxx xxx Xxxxxxx xxxxxx. Xxxxxx Xxx xxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx x xxxxxxxxxx xxx, xxxx xxxx xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx xxxxxxxx xxx. Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxxx XxxxxxxXxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx

xxxxxx

VI. Renten und Pensionen

1. Doppelbesteuerung von Renten: Berechnungsschema und Mustereinspruch

Xx XxxxxxXxxxxxxxx Xxxxxx xxxx xxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxx xxx Xxxxx "Xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx" xxxxxxxxx xxxx, xxx xxx xxxx Xxxxxxxxxxxx xxxxxx xXx. X X xxxxx xxx X X xxxxxx. Xxxx xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xXx. x X xxxxxxxx. Xx Xxxx xxxx xx xxxxx, xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx xxx Xxxxx xxxx, xxx xx xxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxx Xxxxxx xxxxxxx xxxx xxxxxxx xxxx xxxxxxxxx xxxxxx. Xxxxxxxxx xxxx xxx xxxxx xx xxxxxxxxxxxxx Xxxxxx xxx Xxxx xxx Xxxxxxxxx "xxxxxxxxx" xxxxxx, xxx xx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxx xxxxxx xxxxxxxxxxxx: Xxx Xxxxxx xxxxxx xxxxx xxxxxx xxxx xxxxxxxxxx, xxx Xxxxxxxxx xxxxxxx xxxxxxx xxxx xxx xxx xxxxxxx xxxxxxx XX xxxx Xxxx xxxxxxxxxx xxxxxxxxx xxxxxx.

Xxx xxxxxx xxxxxxxxxxx xxxxx, xxxxx xxx Xxxxxxx xxx XXX xxxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx x xxxx xx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx x xxxxxx xxx Xxxxxxxxxx xxxxxx xXXX xx.x.xxxx, X X xxxxxx. Xxx xxxxxx: Xx xxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxx xxxxxxxx xx Xxxxx xxxx. Xxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx, xx xxxxxx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxxxx, xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx. Xxxx xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxx xxxxxxx xxxxxx Xxxxxxxx xxx xxx "Xxxxx xxx Xxxxxxxxxx" xxx xx xxxxx Xxxxxxxxxxxx xxx XXX xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xXxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx.x.xxxxx:

  • Xx xxx xxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx, xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx.
  • Xxxxx xxxxxx xxxxxxxxx Xxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxx xxxxx xxxxx xxxx xx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx.

Xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxx. Xxxxx xx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx, xxxxx xxxx Xxxx xxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx Xxxxxx xx xxxx xxxxxxxx Xxxxxxxxxx xx xxxxxxx, xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxxx xxxxx xxxx xxxxx xx xxxxxx. Xxx: Xxx xxxxxxxxxxx Xxxxxxxx xxxxxx xx xxxxx xxxx, xxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxx xxx xxxxx xxxxx xxx xxxx x xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx x xxxxxx xxxxxxx. Xxx xxxxx xxxxxx xxx "Xxxxxxxxx" xxx Xxxxxxxxxxxxxxxx x xxxxxx xx xxxx xxxx x xxxxxxxxxxxx xxxxxx.

Berechnung der möglichen Doppelbesteuerung

Xxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxx xxxxxxxxxxxxx xxx Xxxxx xxx xxxxx xxxxxxxxx xxxxxx, xx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xxx xxxxxxxxxxxx xx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx "xxxxxxx" xxxxxx. Xxx xxxxxx, xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xx xxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxx xxxxx Xxxxxxxx xxxxxxxx.

Xxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx XxxxxxxxxxXxxxx xx xxx Xxxxxxxxxxx XXX Xx. xxxxxxx, Xxxxx xxx xxx Xxxx xxxxxx. Xxx xxxxxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxx. Xxx Xxxxxx XxxxxxxxxxXxxxx xxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxx xxxxxxxx xxx Xxxxxxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxx xxx xxxxxxxxxxxx xx xxxxx. Xxxx xxxxx xxx xxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx, xxxxxxx xxx "Xxxxxxxxxxxxxxx" xxx, xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx.

Xxxxxxxxxx: "Xx Xxxx xxx Xxxxx" xxx xxx xxxxx Xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxx xx xxxx xxxxx, xxxx Xxxxxxxxxx xxxxx xxxxxxxxxxx, xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxx, xxx xxxx xx xxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx, xx xxxxxxxxxx, xx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxx.

Xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxx. Xx xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xx xxxxxx Xxxxxx xxx x.xx.xxxx xx X xxxxxxxx, xx xxx xxx Xxxxxxxx X X xxxxx xxxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxxx xx xxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx XxxxxxxxxxXxxxx "xxxxxxxxx", xx xx xxxxx xxxxxxxxxxx xxx. Xxxxxxxxx xxx xx xxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxx. XxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx: Xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx

xxxxxx

2. Grundsicherung:
Neuer Rentenfreibetrag bei Grundsicherung im Alter

Xxxxxxxx, xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxx x Xxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx, xxxxx xxxx Xxxxxxxxx Xxxxxxxx xxxxxxxxxXxxxxxxxxxxxxx xx Xxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx XXX XXX x xxxxxxxxxxxx Xxxxx XX xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx. Xxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxx, xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx:

Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx:
xx x xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxxxx xxxxxx xx x xxx Xxxxxxxxxxxxxxxxx x xxxxx: xxx XXXx. xxx xx Xxx. x Xxxx x XXX XXXx.

Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx:
xxx XXX xxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxxxx xx x Xx. xx, xx, xxx xxxx xxx XXxX xxxxxxxxxx xxxx xxx xx Xxx. x Xxxx x XXX XXXx.

Xxxxxxxxxx xxxx xxxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxxXxxxxxxx, Xxxxxxxxx xxxx XxxxxxxXxxxxxx:
Xxxx xxxx xxxxxx xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx XxxxxxxXxxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxx xxx xxx XXX xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx, xxxxxxxxxx xxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx x xxxxxxx xx xx XXX XXX xxxxx: xxx XXXx. Xxx xxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx xxxxxx Xxxxx XXxXxxx xxxxxxxxxxx xxxxxxxx xxx xx Xxx. x xxx x XXX XXXx.

Xxxx xx xxxx xxxxx Xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx
Xx, xxx xxxx xx xxxxxxxxxxxx xxxx xxx x.x.xxxx. Xxxxxxxxxxxx xxx xxx xxxxx "Xxxxxxxxxx" x xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxx Xxxxxx x xxxxx xxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxx xxxxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxxx xx Xxxxx xx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxxxxx xxx xxx xxxxxxxxxxxx Xxxxx xXxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxx X xxx XX xxx.x xxxxxxxxxxxxxxx

  • xxx Xxxxxxxxxxxx xxx xxx XXX
  • xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx,

xxxxxxxxxx xxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx x xxxxxxx xx xx XXX XXX. Xxx xxx xx Xxxxx xxxx xxx Xxxxxx xxx xxxxxxx xxx XXX xxxxxxxxx. Xxx xxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxx Xxxxx xxx xxx xxxxxx Xxxxx XXxXxxx xxxxxxxxxxx xxxxxxxx xxx xxx Xxx. x xxx x XXX XXX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx. Xxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxx xxx "Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx" xxxx xxxx xXxxxxxxxx, Xxxxxxxx xxx XxxxxxxXxxxxxx xxxxxxxx.

Xxxxx Xxxxxxxx xxxxx Xxxxxxxx xxx xxx "Xxxxxxxxxxxxxx xx Xxxxx", xxxx xxxx xxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxx xxxx xxxxxx xxx xxx Xxxxxxxxxx xxx "Xxxxxxxxxxxxxx xx Xxxxx" Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx x xxx xx xxxx xxxx xxx Xxxxxxxxxxxx X xxx XX. Xxx xxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxxxx xxxxxx, xxxx xxxxx xxxx xxx xxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxx. Xxx xx xxx Xxxx xx Xxxxx xxxxxxx xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xx Xxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxxxxxx. Xxxx xxxxxxxxxx: Xx Xxxxxxxxx xxx Xxxxxxxxxx xXxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xXxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxxxxxxxx xxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxx xxxxxxxx xxx XXX xxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx xxx XXX xxxxxxxxx, xx xxxxxxxxxx xxx XXX. Xxxxx xxxx xxx Xxxxxx xxx xx x xxxxxxxxx xxxx XXX x xx x x xxx XXXx, xxxxxxxx xxxx xxxx xxx XXX. Xxxxxxxx xxx xx xxXxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx XXX xxxxxxxxx. Xxx Xxxxx xxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx Xxxxx xxx xxx XXX xxxx XXX .x. xxx XXXx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxxx.

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxx xxx xxx xxxxxxx Xxxxxxxxx xxx xxxx Xxxxxxxx xxx xxx xxxx Xxxxxxxxxx xx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxx, xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx. Xx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxx Xxxxxxx xxx xxx xx. Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxx, Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxx.

Xxxxxxxx:
Xxxx Xxxx, xxx xxxx Xxxxxx xxxxxxx xxx, xxx xxxxxxxxxxxxx xxxxx Xxxxx xxxxxxxxxxx xxxxxx, xxxxx xxx xx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxXxxxxxXxxxxxxxx xx Xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxx xxx xx Xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx xxx Xxxxxxxx xxx xxx xxxx Xxxxxxxxxx xxx.

Xxxx xxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxXxxxxxxx: Xxxx xxxx xxxxxx xx xxx x.x.xxxx xxx Xxxxxx xxx xx xxx XXX xxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx.

XXXXXXX: Xxx "Xxxxxxxxxx" xxxxxxx xxxxx xxx "Xxxxxxxxxxxxxx". Xxxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxx xxxxxxxxx. Xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxx Xxxxxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx.

xxxxxx

VII. Schenkung und Erbschaft

1. Schenkungsteuer:
Erwerb vom biologischen, aber nicht auch rechtlichem Vater

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

  • Xxx Xxxx: Xxx Xxxxxxx xxx xxx xxxxxxxxxxx Xxxxx xxxxxx Xxxxxxx. Xxx xxxxxxxxxx Xxxxx xxx xxx xxxxxxx Xxxx, xxx xxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxxx xxx. Xxx Xxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxx xx.xxx XXX xxx xxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx X. Xxx Xxxxxxxxx xxxxxx xxxx xx. Xxx XXX xxx xxx Xxxxxxxxx xxxxx.
  • Xxxxxxxxxxx: Xxxxxxx xxx Xxxx xxx xxxxxx xxxxxxxxxxx xxx xxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxx X xxxxxxxx, xxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx, xxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxx, xxx "xxxxx xxxxxxxx" Xxxxx xxxxx xxx xxx xxx xxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxxx.

XXXXXXX xxx xxxx xxxxxx xxxxxxxxxxx, xxxx xx xxx Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xx. x XxX xxxxxxx xxxxxxxxx xxx. Xx xxxxxxxxxx Xxxxxxx xxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxx Xxxxxx xxxxxxxxx xxxxxx.

xxxxxx

2. Familienheim:
Wegfall der Steuerbefreiung bei Auszug aus Altersgründen

Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx, xx xxx Xxxxxx, Xxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxxx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx x xxx xxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx xxx xx XxxXxXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxxxx xxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx, xxxx xxxxxxxx "xxxxxxxxx Xxxxxxx" xxxxxxxxx, xxx xxx Xxxxxxxx xx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx xxxxxxxxxx Xxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxx xx xxx Xxxxxxxxxx. Xxxxxxxxxx Xxxxxxx xxxxxx xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx "xxxxxxxxxx Xxxxxxx" xxxx xxxxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxx "xxx" xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxx xxx Xxxx xxxxxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxx Xxxx.

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

XXXXXXXXX:xxxxxxXxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xxx, xx xxx Xxxxxxxxxxxxxxx xx xxxxxxxx xXX Xxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx. Xx xxx Xxxxxx xxxxx xx xxxxxxxxxxxxxx xxx, xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxx xxx Xxxxxx xxxxxxxxxxxx, xxx xxxxxx, xxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx x xxxx xxxxxx xx xxxxxxxx. Xxxxxx xxx Xxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxx xxx xxxx xxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx, xx xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xXx. XX X xxxxxx.

xxxxxx

VIII. Selbstständige

1. Überbrückungshilfe III und Neustarthilfe:
Das Antragsportal ist endlich freigeschaltet

Xxx xxx xxxxxxxxxxxxxxxxxxxx XXX xxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx xx xxx Xxx. Xxxx xxxxxxxxxxxx, xxx xx Xxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxx xxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxx xxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx xxxxxxx xxxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxx xxxxx xxx x,x Xxx. XXX xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx xx x Xxx. XXX xxxxxxxxx xxxxxx.

Abschlagzahlungen bis 100.000 EUR

Xxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxx xxxxx. Xxxxx xxxxxxx xxx xx xx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxx.xxx XXX xxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxx xxxxxxxxxxxx xx.xxx XXXx. Xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx XXX xXxxxxxxx xxxx xxx Xxxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxx xxxxxxx xxx.xxx XXX Xxxxxxxxxxxxxxxxxx xxxxxxxx.

Weitere Kostenpositionen berücksichtigt

Xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxx, xxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx:

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  • Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xx xxxxx Xxxxx xxx xx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx.
  • Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xx xxxx xxxx xxxxxxxxxx Xxxxxxxx, xxx xxxxxxxxx xxx xxx Xxxxx xxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx. Xx xxxxxx xxxx Xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx.

Neustarthilfe bis 7.500 EUR für Soloselbständige

Xxxxxxxxxxxxxxxxx, xxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxx, xxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxx XXX xxx "Xxxxxxxxxxxxx" xxxxxxxxxx. Xxxx xxx xxx xxxxxxxxxx Xxxxxxxx xxx xxxxxxx x.xxx XXX xxxx Xxxxxxxxxx, xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxx x. Xxxxxx xxx xx. Xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx. Xxxx Xxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xx xxx x. Xxxxxx xxxx xxxxxxxxxxx xxxxx, xxxxxx xxxxxxxxx Xxxxxx.

Xxx Xxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx, xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xx Xxxx xxxx, xxxx xxx Xxxxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxx Xxxxxx xxx Xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx. Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xx xxxxxx Xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xx Xxxxxxx xx xxxxxxxxxxx xxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx, xxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx.

Xx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx Xxxxxxxx, xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx xx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx Xxxxx xxxxxxxxxxxxxxx xxxxxx.

Xxxxxx xxx xxx "xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx" xxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xx xxxxxxx Xxxxx xxxxxx xxxxx xxx xxxxxxxxxxxxx XxxxxxxXxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx.xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx XXXXXXxXxxxxxxxxx xxxxxxx. Xxxxxxx Xxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxxxx Xxx xxxxxx xxxxx xxx XXXXXXxXxxxxx xxxxxxxxxx. Xxx xxx Xxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx.

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Xxxxxxx xxxxx Xxxxxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx xxx Xxxxxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx.

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xxxxxx

2. Einnahmen-Überschussrechnung:
Umsatzsteuer ist Einnahme und Ausgabe

Xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx.x XXxXx. Xxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxx, xxx xxxxxxx, xx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxx, xxx xxxxxxxxxx, xxx Xxxxxxx xxx Xxxxxxx xxxxxxxx xxx xx XXxXx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxx.

Xxxx xxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxx xxx Xxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxx xxxx Xxxxxxx xxxxxxx xxxxx Xxx Xxxxxxx xxxxxx xxxxxxxxx "Xx". Xxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx XxxxxxxXxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxxxx. Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxx xx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.

  • Xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx xx x Xxx. x Xxxx x XXxX, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.
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XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxx xxxxx xxx xxxx xxxxxxxxxx. Xxx Xxxxxxx xxxxxx xxxxxx xxx, xxxx xx xxxxx xxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx XxxxxxXxxxxxxxx xxx xxx XxxxxxXxxxxxxx xxxxxxxxxxxxxxxxxxx xxx xxx xxx xx xxx Xxxxxxxxx xxxxxxxx xxx xxx. xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXX Xxxxxxxxxxx xxx x.x.xxxx, x X xxxxxxx Xx.

xxxxxx

3. GmbH-Geschäftsführer:
Erlaubte Privatnutzung des Firmenwagens ist steuerbar

Xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx "xxxxxx" XxxX xxxxx Xxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx x xxx xxxx xxxxxxxx xxxx xxx XxxxXxxxxxxxXxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxx xxxx Xxxxxxxx! Xxxxxx xxxx xxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxx xxxxxxx xxxxx, xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx: Xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xx xxxxx, xxxxxxx xxxxx, xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx XxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx, xxx xxxx xxxx XxxX xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxx xxx xxxxx xxx XxxX xxxxx xxxxxxxxxxxxx Xxx xxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

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xxxxxx

4. Eigenverbrauch:
Pauschbeträge für Sachentnahmen 2021

Xxxxxxxxx Xxx xxx Xxxxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxx, xx xxxx xxxxxx Xxxxxxx xxxxxxxxxx xxxxxxx xxxxxx. Xxxxx Xxx xxx Xxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx, xx xxxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx xx.x.xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxx xXx. XX X x x X xxxxxxxxxxxxx :xxxx.

Xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxx xxxxx Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx.X. xxxxxxxxxxxx xxxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxx xx. Xxxxxxxx Xxxxxxxxx xxxx xxxx xx xxxxxxxxxxxxxxxx:

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xxxxxx

5. Rücklage für Ersatzbeschaffung:
Verlängerung der Reinvestitionsfristen

Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxx xx.X. Xxxxx, Xxxxxxxxxx, Xxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx, xx xxxx xxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxx. X x.x xxx XxxxxxxxxxxxxxxxXxxxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xx xxxxxxxxxxxxxxxXxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxx, xxx xxxxxxx Xxxxxxxx xxxxxxx xxxx xxxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxxxxx, xxxxxxx xxxxxxx xx xxxxxxxxx xxxx xxxxx xxx xxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxx xxxxxxx xxxx xxx XxXxXxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxx, xxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx.

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Xxxxxxxx xxx XxxxxxxXxxxxxxx xxx xx xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx, xxx xx X x.x XXxX xxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxx xx xxx Xxxx xx xxxxxxxxxxx, xxxx xxxxx xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

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xxxxxx

IX. Soziales

1. Pflegezusatzversicherung:
Einkommensunabhängige Förderung

Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx, xx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xx xxxxxx. Xxxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx.

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Xxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxx. x XXX XXx:

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xxxxxx

2. Grundsicherung:
Volle Unterkunftskosten trotz gewerblicher Büronutzung

Xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxx xxxxx Xxxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xx xx XXX XX xxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxx xx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxxx xxxxxxxxxx xxxx.

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xxxxxx

3. Grundsicherung:
129 EUR monatlich zusätzlich für FFP2-Masken

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xxxxxx

4. Krankheitskosten:
Anerkennung einer Covid-19-Erkrankung als Berufskrankheit

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