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Xxxxxx xxx xxx xxxxxx xxx: Xx Xxxx xxx Xxxxx xxxxxx xxx xxxx xxxx xxx XxxxxxxxxXxxxxx xxxxxxxxx xxxxxxx xxx xxxxx xxx xxxxxx Xxxxxxxxxxx. Xxxxxx xxx, xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxx XXxXxxxxxxxx xx xxxxx Xxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxx.

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1. Homeoffice-Pauschale:
Kosten für Monatskarte des ÖPNV dennoch abziehen

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Xxxx x Xx. xx Xxxx x XXxXx.

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xxxxxx

2. Homeoffice-Pauschale:
Abzug auch bei Arbeitslosigkeit und Elternzeit

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xxxxxx

3. Doppelte Haushaltsführung:
Beachten Sie die neue 50 Km-Regelung

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• Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxx xxx Xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xx xxxxxxx, xx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxx xx xxxxxxxxxx Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxx. Xxxx Xxxxxxxx xxx xxx xx xxxxx Xxxxxx xx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxx xxx xxxxxxxx xxxxxxxxx.

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

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

xxxxxx

4. Verpflegungspauschalen:
Abzug auch bei Lokführern der DB gefährdet?

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.

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Xxx Xxxxxxxxxxx xxx XXX: Xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxx xxxxx xx xxxx xxx Xxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xx. Xxx Xxxxxx xxxxxxxxxxxx xxxx xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxx xxx XX XX xx Xxxx xxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx.

Xxx xxxxxx Xxxxxxx xxx XXX xxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxx XX, xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx. XXXX: Xxx Xxxxxxxxxxx xxxxxxx xxxxxxxx xxx, xxxxxxxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx xxx xxx XxxxxxxxxxXxxxxxxxxxx, xxxxxxx xxxx xxx xxxxxx XXxXxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxx. Xxxxx xxxxxxxx xxxx xxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx xxxx xxx xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxx xxx xxxx Xxx xxxxxxxxxxx.

Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx

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• Xxx Xxxx: Xxx Xxxxxxxxxx xxxxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xxx xxxxxxxxxx Xx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxx xxxxx xxx, xxxx xx xxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxxx xxx Xxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx. Xxxx xx xxxxx Xxxxx xxxxxxxxxxx xxxx, xxxx xx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. Xxxx Xxxxxxxxx xxx Xxx xxxxx xxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxx xxx Xxxxx xxxx xx xxxx xxxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxxx, xxx x.X. xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxx. Xxx Xxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
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5. Fahrten zur Arbeit:
Hafen gilt als weiträumiges Tätigkeitsgebiet

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6. Arbeitsmittel:
Tageszeitungen nicht als Werbungskosten absetzbar

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

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxx xxxxxxxxx"Xxxxxxxxxxx Xxxxxxxxxx Xxxxxxx" xXXXx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx XXX xxxxxxxx xx xxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxx, Xxxxxx xxx Xxxxx. Xxxx Xxxxxxxx xxxxxxxxxx xxxxx x xxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxx x xxxx xxxxxxx Xxxxxxxxxx. Xxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxxxxx xx xx Xx. x XXxX xxxxx xxxxxxxxx xxxx xXX Xxxxxxxxxxx xxx x.x.xxxx, xx X xxxxxxx Xx. Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx x xxxx xxxxxxxx xxxxx Xxxxxxxxxx x xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx, xx xxxxxxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx: Xxx xxx Xxxxxxxxxxxxx xxxxxxxxx

xxxxxx

7. Tierhaltung:
Kosten für einen Schulhund bei Lehrerin teilweise absetzbar

Xxxxx xxxxxx xxx Xxxxxxxxx, xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxx. Xxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxxxx xxxxxxxxx xxxx. Xxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxx xxxxxxx Xxxxxx xxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxx, xxx Xxxxxxxx xxxxx Xxxxxxxxx, xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxx xxxxx Xxxxxxxxxxx xx.X. XXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxx. Xxx xxx xxxxx xx xxx xxxxx Xxxxxxxx, xxx xxxxx Xxxx xx xxx Xxxxxx xxxxxxxx xxx xxx xxxx xxx "Xxxxxxxxx" xxxxxxxxx

Xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxx, xxxx xxxxxxxxxXxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xx xxxxxx Xxxxxx xxxxxxxxxx. Xxxx xxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xx xxxxx xxx Xxxx xxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxx xxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxx xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx. Xx Xxxxxxxxxxxxxx xxxxx xxx Xxxx xxxxxxxxxxxx xxxx, xx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xx xxxxxxx.

Xxx Xxxxxxxx xxxxxxx xxxxxxxxx xxxx Xxxxxxx xxx Xxxxx xxx x.xxx XXX xx. Xxx xxxxx xx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxxx xxxx xxxxxxxx xxx xxxxx "Xxxxxxxxxxxx" xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxx Xxxxx, Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xx xxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxx, xxx xxxxxxxxxXxxxxxxxx xxx. "Xxxxxxxxxxxx"xxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxx, xxxxx xxx "Xxxxxxxxxxxxx" xxxxxxxxx xxx. Xx xxxx xxx Xxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx xxx XX X xxxxxx.

• Xxxxx xxx Xxxx xxxxx xxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxx Xxxxxxx, xxxxxxx xx xxxx xxxxx xx xxx "Xxxxxxxxxxxxx". Xxxx xxxx xxxx, xxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxx xxxxxxx xxxxx xxxxxx xxx xx xxxxx xxxxxxxxxxx xxxxxx xxxxx, xxxx xxx xxxx xxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx.
• Xxxx Xxxxxxxxxx xxx XXXxXxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxx xxx xx xx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xx xxxxxxxxxxx, xxxx xxx Xxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxx, Xxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxx xxxxx Xxxxxxxx.
• Xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx, x.x. xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxx xxx Xxxxxxxxxxx

xxxxxx

1. Außergewöhnliche Belastung:
Kosten der Unterbringung in einer Pflege-WG

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx, xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxx XxxxxxxXxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

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

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xxxxxx xx Xxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxx

xxxxxx

2. Entlastungsbetrag für Alleinerziehende:
Kein zeitanteiliger Abzug im Heiratsjahr möglich

Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx, xxxx xx xxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxx xx Xxxxxxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxx xxxx xxx xxx XXxXx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx, xxx xxxxxxxx Xxxxxx xxxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx "xxxx" Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx x.xxx XXX xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxx xxxxx xxxxxxx Xxxx xxx xxxxxxx xxx XXX.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx, xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx xXxxxxx xxx xx.xx. xxxx, x X xxxxxxxx.

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

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xxxxxx: XXX X xxxxx. Xx xxxxxxxxxx Xxxxxxx xxxxxxx Xxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxx Xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxx xxxxx xxxx: Xxxxxxxx xxx xx xxxxxx, xxx xxxxx xxxx xx xxxxxx xxxx xx Xxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxx xx xxxxxxxx. Xxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxx xxxxxxxxxxxxx xxxx, xxxxxxx xxxxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx. Xxxx xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxxxxxx, xxx xxxxxxxx xxxxxxx, xxxxxx xxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx x Xxxx xxx xxxxx xxxxx!

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx

xxxxxx

3. Riester-Verträge:
Rechte der Steuerzahler bei Rückforderungen gestärkt

XxxxxxxxXxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxx: Xxx Xxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxxxx xxxxx XxxxxxxxXxxxxx xxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xXxXx xxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx. xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx xxxxx Xxxxx xxxx xxxxxxxxx Xxxxxxxxx xxx XxxxxxxxXxxxxx.

Xxxxx xxxxxxx xxxx xxxxxxxx "xxx xxx Xxxx xxxxxxxxx", xx xxx xxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxx xxxxxx, xx xxx Xxxxxx xxx. Xxxxx Xxx xxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx, xxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxx xx xxxxxxx xxxxxxx xx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx, xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx.

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• Xxx Xxxx: Xxxxxxxx xxxxxxx xxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxxxxxxxx xx xxxx. Xxx Xxxxxxxxx xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxxxxx Xxxxxx xxxxxx xxx XxX xxx Xxxxxxxxx xxx, xxxx xxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx xxx. Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxxxx xxx Xxxxxxx xxxxxxxxxx, xxxx xx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx xxxx xx xxx Xxxxxxxxxx xxx XxX xxxxxxxx. Xxx XxX xxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx, xx xxx Xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxx xxx XXX xxx xxx Xxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xx xxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxx xxx XxX xxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxx xxxxxxxxx Xxxxxxx xx. Xxx Xxxxxxxxx xxxx xxx Xxxxxx xxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxx Xxx xxxx xx xxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxx XXX xxx xxxxxxxxx xx xxxxxx Xxx xxx xxxxxxxxxxxxxxx Xxxxxx xX X xxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx: Xxxxxxxxx xx XxxxxxxxXxxxxxxxxx

xxxxxx

4. Krankenversicherung:
Eigenanteil zur Heilfürsorge keine Sonderausgabe

Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxx x xxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx x xxxxx xx xxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxx, xxxxx xxx Xxxx "xxxxx" xxxxx xxxx xxxx xxxxxx, xxxx xx xxxxxxx Xxxxxxxx xxxxxxx xxxx xxx Xxxxxxx xx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxx xx Xxxx xxxxx Xxxxxxxxx xxxxx Xxxxxxx. Xxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxx xx xxx Xxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx.

Xx xxxxxxxxxxxx Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxxxxxx xxxx xxx x Xx. x Xxxxxxxxx x XXxXx. Xxxxxx xxx Xxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxxxxx xxxx xx x Xx. xx Xxxx x XXxX xxxxxxxxxx. Xx Xxxxxxxx xxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xXxxXxx XxxxxxXxxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, Xx. xxX xxxxxxxx XxxXxx Xxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, X xxxxx.

XXXXXXXXX:xxxxxxXxxx Xxxxxxxxxxxxxxx xxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxx, xxx xxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx xxxxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx. Xxx xxxx xxxx xx xxx Xxxxxxx, xx xxxxx xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxx xx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxx. Xxx xxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxxx, xxxx xxx xxxxx Xxxxxxxxxxx xxxxxxx. Xxxxx Xxxxxxxxx xxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxx xxxxxx. Xxx Xxxxxxxxx, xxx xxxxx xxxxxxxxx, xxxxxx xxxxx xxxxx xxxx xxxxxxxx xxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx: Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

5. Bundestagswahl am 26.9.2021:
Wie Spenden an Parteien berücksichtigt werden

Xxx Xxxxxxxxxxxxxx xx xx. Xxxxxxxxx xxxx xxxxxx xxxx xxxx xxx xxx xxxxxxx xxxxxxxxx Xxxxxxxx xx xxx xxxxxx xxxxx xxx xx Xxxx Xxxxxx x xxxxxxx xxxx xx Xxxxxxx. Xxxx Xxxxxxx xxx Xxxxxxx xxxxxxx xxx Xxxxxxxx xxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxx.

• Xxxx xxx xxxxxx xxxx Xxxxxxxxx Xxxxxxx xxxx xx xxxxxxx x,xx XXX xxx xxxxxxxx xxxxxx x,xx XXX xx Xxxxxx xXxxxxxxxxxxxxxxxxxxx, Xxxxx xxxxx.
• Xxx xxxx xxxxx Xxxx, xxx Xxx xxxxx Xxxxxx xx Xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xx x.xxx XXX xxxxxxxx, xxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xx Xxxx xXxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx x.xxx XXX xxxxxx xxxx xxxx xxxxxxxxx, xxx xxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxx xxxxxx xxx xxx xxx Xxxxxxxxxx xxx "xxxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxx.
• Xxxx xxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxx xxxxxxxxxxx xx xxx Xxxxxxxxxxx, xx xxx xxxx xxx Xxxxxxxxxx xxx xxxx xxxx Xxxxxx xxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxx xxxxxxx xxx xxx xx Xxx. x xxx Xxxxxxxxxxxxxxxxx.

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Xxxxxxxx:

Xxxx Xxxxxxxx xxx xxxxxxxxxxx xxx xxx xxx XxxxxxxxxXxxxxx x.xxx XXX xxxxxxxxx. Xxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx Xxxxxxx xxx.xxx XXX xx Xxxxx xxxx.

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Xxxxxx Xxx xxxxxxxxxx,xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx xxxxxx xxxxxxx Xxxxx xxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx Xxxx xxx xxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx! xXxxxx: x.x.xxxxx. Xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxxxx xx x Xxx. x Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx Xxx xxx xxxxxxxxxXxxxxxx xxx Xxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx: Xxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

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1. Kindergeld:
Nicht immer dreimonatige Sperrfrist für EU-Ausländer

Xxxxx xxxx xxx xxx "Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxxxxx xxxxxx. Xxx xxx xxxxxxxxx Xxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xx xxxx xxx xxxx Xxxxxxxxxxx xxxxxxxxxx XXxXxxxxxxxxxxx xxx xXxxxxxx xx xxx xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxx xxx XxxxxxxxxxxXxxxxxxxxxxx, xxxxxxxxxxxxxx, xxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xx Xxx. xx XXxXx. Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxx XXxXxxxxxxxxx xxxx xx xx Xxx. xx XXxX xxxxx xxxx, xxxx xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxx Xxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxx xx Xxxx xxxx xxx xxxxx xxxxxx Xxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxx. Xxx Xxxxxxx, xxx Xxxxx xxx Xxxxxx, xxxxx xxxxxxx xxxx Xxxx xxxx xx Xxxxxxxxxxx xxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx, xxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxx xxxx Xxxxxx xXxxx xxx Xxxxxxxxx xxxxx xx, xxxx xxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx. Xx Xxxxxxx xxxx xxxxxxx xxx Xxxxxxxxx Xxxxxxxxxx. Xxx XX Xxxxxxxx xxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxx xxxx xxx Xxxxxx Xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxx

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2. Behinderte Kinder:
Anspruch für volljähriges Kind mit Asperger-Syndrom

Xxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxxxx, xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx, xxxx xxxxxx xxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxxxx xx xxxxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx xx Xxxxxx.

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• Xxx Xxxx: Xxx Xxxx xxx Xxxxxxxxx xxxxx xxxx xxxxxxx. Xx Xxxxx xxxx xxxxx xxx xxx Xxxx xxx XxxxxxxxxXxxxxxx xxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxx xxx Xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx xx xxxxxxx xxxx xxxxxx Xxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxx xxx. Xxx Xxxx xxx Xxxxxxxxx xxx xxxx xxxx xxxxxx Xxxxxx xxxxxxxxx. Xxxxx xxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx, xxxx xxxxxx xx xxxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx Xxxxxx.
• Xxxxxxxxxxx: Xxx xxxxxxxxxxx Xxxx xxx xxxxxxxxxxxx, xxxx xxxxxx xx xxxxxxxxxxx, xxxx xx xxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxx xxxx xxxx xx x.xxx XXXx xxxxx xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxx xx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxx xxx Xxxxxxxxxxx xxxxx: xxx xxxxx xxx Xxxxxxxx, xxxx xx xxxxx x xxxxx xxxxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxxx xxx Xxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxx xxxx xxxx, xx Xxxxxxxxxx xx xxxxxxxx. Xxx xxxxxx xxxx xxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxx xxxx xxxx. Xx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxx xx xxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxx. Xx xxxxxx xxx xxxx xx xxx Xxxx xxx XxxxxXxxxxxx, xxx xx xxxxxx Xxxxxx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxx xxxx, xxxx xxxx xxx xx Xxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx Xxxxxx: Xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx

xxxxxx

1. Ehrenamt:
Pflegekraft ist bei Medikamentenbesorgung und Einkäufen versichert

Xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx xxxx xx xx x Xxx. x Xx. xx XXX XXX. Xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx, xxxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xXxxxxx xxx xx.xx.xxxx, X x X xxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxxxxxx xxxx Xxxxxx xxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xx xxxxx Xxxxxxx xxxxxxxx xxx xxx xxx Xxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxx xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxx xxx xxxx xxxx xxxxxx Xxxxx Xxxxxxxxxxx. Xxx xxx Xxxxxxxx xxxxxxxx xxx xxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxx xx xxxxxx Xxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxx. Xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx, xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx. Xx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx.
• Xxxx xxxx xxxxxx xxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx. Xx xxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xxxx xx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx. Xxxxx xxx xx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx.

Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx xx xxx xxxxxxxx Xxxxx.

xxxxxx

2. Ehrenamt:
Wie sich die Erhöhung der Freibeträge auswirkt

Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xx xxx Xxxxx "Xxxxxxxxxxxxxxxxx" xxxxxxxxxxx xxxxxx. Xx xxx xxx xx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xx xxxx xxx x.xxx xxx x.xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxx xxx XXX xxxxxxx xxxxxx, xxx xxxxxx, xxx xx xxxxxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxxxxxxxx xxx xxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxx xxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxx. Xxxxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx, xxx xxxxxx Xxxxxxxxxx xxxxxxxx, xxxx Xxxxxxxxxxx xxxx 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.

Xxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx "xxxxxx" xxxxxxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxx, Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx x xxx Xxxxx xxx xxxx.

XXXXXXX: Xxxx xxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxx xxxxxx xx xxx Xxxxxxx xxxxxxxxx xxxx x xxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxxxxx x xxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx.

Begünstigung gilt auch im Sozialversicherungsrecht

Xxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxxxx x xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx x xxxxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx.

Xxx xxx Xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx. xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xxxx xxxx xxx XXX xx Xxxxx xxxxxxxx, xxxx xxxx xx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx.

Xxxxxxxx:
Xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx XXX. Xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx Xxxxx xxxxxxxx xx.xxx XXX : xx Xxxxxxx. Xxx xxxxxxxxxxxx Xxxxxx xxx xxx XXX xxxxx xxxxx xxx,xx XXX xxx xxxxxx xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxx xxx Xxxxxx xxx xxx XXX xxx xxx Xxxxxxxxxxxxxx xxx xx Xxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx.

Ansatz der Freibeträge monatlich oder am Stück

Xx xxxx xxxx Xxxxxxxxxxxxxx, xxxxxxxxxXxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx: Xxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx xx xxxxxxxx Xxxxxx xxxx xxxxx xxxxxxxxxx x xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx XXX xxxxxxxxx x xxxx xxx Xxxxxxxxxxxx xxxx xx Xxxxxx xxxxxxxxx xxx xxxxx, xxxxxxxxxxxxxx xx Xxxxxxxxxxxx.

Xxx Xxx xxx xxxxxxxxxxxx Xxxxxxxxxx x"xxx xxxx" xxxx "xx xxxx"x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxx xxxxx Xxxxx xxxxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx, Xx. x.x.x.xx.

Xx xxxx xxx Xxxxxx: Xxxxxxxxxxxxxxx .x. Xxxxxxxxxx x XXxXxxxxxxxxxxxxx : Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

Xxxx xxx Xxxx xxx xxxx xxxxxxxxx Xxxxxxx xxx XXX xxxxx xxxxxxxxxxx, xxxxx xxxxxxxxxxx xxx Xxxxxxx xxx. Xxx xx xxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxx.

Xxxxxxxx:
Xxx xxxx xxx xxxxx Xxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxx xxx xxxxxxx xxxxxx xxxxxxxxx xxx XXX. Xxx Xxxxxxxxxxxxxxxx xxxx "xx xxxx" xx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xx xxxx xxxx xxx xxxxx xxxxxxxxx:

Xx xx xxxxxxx, xx xx xxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxx xx xxxxx xxxxXxxxxXxxxxxx xxxx xx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxx xxx x.x. xxx xx.xx. xxx xxxxx:

Xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx xxx xxx XXX. Xxxxx xxxxxxx xx xxxx xxxxxxxxxxx xx xxxxx xxxxXxxxxXxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxx xx Xxxxx xxx Xxxxxx Xxx xxxxxxxxxxxxx, xx xxxx xxxx xxx xxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxx xx xxx XxxxxxxxXxxxxxxx xx xxxxxx xxxx.

Xxxxxx xxx Xxxxxxx xx xxxxxx Xxxxxxxx xxxxxxxxx xxx XXX xxxxxxxx, xx xxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx, xx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xx Xxxx xxx x.xxx XXX xxxxx. Xxxx Xxxxx xxx Xxxxxxxxxxxx xxx x.xxx XXX xxxxxxx x.xxx XXX xxx Xxxx xxxx xxx XXX xxx Xxxxx xxx xxxxx xxxx xxx xxx XXX xxxxxx.

Xxx Xxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX "xx Xxxxxx" xxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxx XXX. Xx xxxxxx Xxxx xxxxxx xxx xxxxxx xxxx Xxxxxx xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xx x xxx XXXx, xx Xxxxx xxxxxx xxx XXX xx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx xXxxxxxxxxxx Xxxxxx xxx Xxxxx x x.xxx XXX .x. xxxxxxxxxxxx Xxxxxxxxxx x.xxx XXX x xxx XXXx. Xx Xxx xxxxxx xxx xxx XXX xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xx xx xxxxxxxxx xxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxxxxxxxxx, xx xxxx xxx "Xxxxxxx" xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx. xxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx Xxxxxxx x"xxx xxxx" xxxx "xx xxxx"x xxx xxxxxxx xxxxxxxx. Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx, xxx xxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xx Xxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxx Xxx, xxxx xxx Xxxxxxxxxx xx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxxxxxx xxx Xxxxxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xx xxx xxxx xx Xxxxx xxxxxx xxxxxxxxxx xXxxxxx: xxxxx Xxxxxxxx xxxxxx, X. xxx. Xxx xxxx xxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

3. Ehrenamt:
Verbessertes Haftungsprivileg für Vereinsvorstände und Mitglieder

Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxx xxxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxx xxxx xxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxx xxx XXX xx Xxxx xxxxxxxx, xxxxxxx xxxx Xxxxxxxx, xxx xxx xx Xxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx, xxxxxxxx xxxxxx, xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxx xxx XXX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx" xxx xx.x.xxxxx.

XXXXXXX xxxx xxxxxxxxxXxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXXxxxxxxxx Xxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxx xxxx xxx x.x.xxxx xxxx, xxxxxxxxx. Xxx Xxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx, xxxx xx xxx x.x.xxxxx"x. Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxx xxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxx, xxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxx.xxxxxx"Xxx xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx x xxxxxx xxx Xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxx"xxxxxxxxx xxx Xxx. x xxx xx xxx Xxx. x XXXx.

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

xxxxxx

1. Negativzinsen:
Weiterhin kein Abzug als "negative Einnahmen"

Xxxxx xxxxx xxxx xx xxxx xxx Xxxxxxxx xxxxx Xxxxxx xxxx. Xxxx xxx xxxxxxx Xxxxxxx xxxxx xxxx xxx Xxxxxx xxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxxx. Xxx xxxxx xxxxxx Xxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxx xxxxxx.

Xxx Xxxxxx xxxxxxxx xxx Xxxxxx xx Xxxxxxx Xxxxxxxxxxxxxxxxxxx x"Xxxxxxxxxxxxxxx"x. Xxxx xxx xxxxx, Xxxxxxxxxxxxx xxxxxxxx xx Xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx, xxx xxxx xxxxxxxx. Xxxxxxx xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx: Xxxxxxxx Xxxxxx xxxx xxx xxxxx Xxxxxx. Xxxx xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxx xxxxxxx. Xxxxxxxx xxxxxxx xx xxxx xxxxxxxxxxxxxx xxxxxxx xx xxxx Xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx x xxx xxxxx xxx xxxxxxx xxx XxxxxxxXxxxxxxxxxxx xxxxxxx, xxx xxx xxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx.

XXXXXXX xxx xxx XXX xxxxx Xxxxxxx xxxx xxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxx :xxx, Xx. xxxxx. Xxxx xxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx x"Xxxxxxxxxxxxx"x xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xx xxxxxxx xx xxxx xxxxxxxxx xx Xxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xx. x XXxX x xxxx Xxxxxxxxxxx xxx xxxx xxxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xx xxxxxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xXxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxx:

• xxx x,xx XXX xxx xxx.xxx XXX xxxxxxxxx Xxxx xx,x x x.x.xx
• xxx xxx.xxx,xx XXX xxx x Xxx. XXX xxxxx Xxxxxxxxxx:
• xxxxxxxx xxxxxxxxx Xxxx xxx,xx x x.x.x.

Xx xxxxxx x,x Xxx. XXX xxx x.x. xxx xx.x. xxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxx Xxxx Xxxxx. Xxxxxxx: Xxx xxx xxxxxx Xxxxxxxxxx xx Xxxxx xxx xxx.xxx XXX xxxxxxxxx xxx xxxxxxxxx Xxxx xx Xxxxx xxx xxx XXX xxxx.xxx XXX x x,x x x xxxxx. Xxx xxx xxxxxxx Xxxxxxxxxx xxxx.xxx,xx XXX xxx x Xxx. XXXx xxxxxxxxx xxxx Xxxx. Xxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx Xxxx xx Xxxxx xxx x xx,xx XXX xxxx.xxx XXX x x,xx x x xxxxx. Xxx Xxxxxxxxxxx xxx xxx xxxxxxxx Xxxxx xxx xxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xx,xx XXX xxxxxxxx xx xxxxx xxxx,xx XXX x x,xx XXX x xx,xx XXXx.

XXXXXXX: Xxxxxxxx Xxxxxx xxxxxxx xx, xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxx. Xxx xxxx xxxx xxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxx. Xxx xxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx! Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx "xxxxxxxxxx". Xxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxxxxx xxxxx xxxxx xxx Xxxxxxx, Xxxxxxxxxxxxxx xxxxxxxxxx, xx Xxxxxxx xxxxxx. Xxxx xx xxxxx xxxx xxxx xxxxxxx Xxxxxx: Xxx Xxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxx xx. Xxxxx xxxxxxx xx xxxx xxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxx xxxxxx

xxxxxx

2. Aktien:
Zuteilung von PayPal-Aktien an Ebay-Aktionäre war nicht steuerpflichtig

Xxx Xxxxxx xxxx Xxxxxx xxx Xxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx, xxx xxxx xxxxx xxx xxx xxxxxxxxx. Xxx xxxxx xxxxxx xxx xxx xxxx xxxxxxxxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx. Xxx xxxxxxx xxxxxxx xxx xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxx xx Xxxx xxxxx xx xxxxxxxxx "Xxxx xxxx" Xxxxxx xxxxxxxxx, xx xxxx xxx Xxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxx" xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxxxx, xxxx XxxxxXxxxxxxxxx xxxx xxx Xxxxxxxxx xxx XxxXxxxXxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxx xx Xxxxx xxxx XxxxxXxxxxx. Xxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxx xxx XxxxxXxxxxxxxxxxxx XxxXxx xx xxxx xxxxxxxxx xxx Xxxxxxxxxx xxxx xxxx XxxxxXxxxx xxxx XxxXxxxXxxxx. Xx xxxxxx xxxx xxx Xxxxx xxx Xxxxxxxx xx xxxx XxxxxxxXxxxxx xx xxxxx Xxxx xxx xx XXX xx Xxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx XX Xxxxx xxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxx xxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxx xxx Xxxxxx xx Xxxxxx xxxxx XxxxxXxxx xxx xx Xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxx. Xx xxxxxxx xxxx xxxxx xx xxxx Xxxxxxxxxxxxx, xxxxxxx xx xxxx Xxxxxxxxxx xxxx xx xx Xxx. xx Xxxx x XXxX. Xxxxx xxxxxxxxxxx Xxxxxx xxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xx xxxxxx. Xxxx xxxxxx xxxx xxxx xxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx x XXX xxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xx xxxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxx xXx. XXXX X xxxxxx. Xxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxx xxxxxx xxx xxx Xxxxx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx, xxxx xxxxx xxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx x xxx xxxx xxxxx xxxxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx. Xxx xxxx xx xxxxx xxx xxxxx xxxxxxx: Xxxxxx Xxx x xxxx xx xxxxxxxx xxxxxxxxxx Xxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxx xxxxx xxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxx Xxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xxxxxxxxxx Xxx xxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxx, xxxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxx Xxxxx Xxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXx Xxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx XxxxxxxxXxxxxxx Xxxxxxx xXXXx xxxxx xxx Xxxxxxx xxx Xxxxxx xxx XxxxxxxxXxxxxxx Xxxxxxxxxx Xxxxxxx xXXXx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxx xxxx. XxxxxxXxxxxxxxx Xxxx xxxxx. Xxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxxxxxxx xx xxxx Xxxxxxx xxxx xxxxxxxx xXXXX X xxxx xxx XXXX X xxxxxx. Xxxxxxxx xxxx xxx XXX xxxx xxxxxx xxxxx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxXxxxxxxxx Xxxx xxxx

xxxxxx

1. Wohnungskauf:
Zu geringe AfA nach Sensationsurteil des BFH nachholen

Xxx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx, xxxxxxx xxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxx Xxxxx xxx Xxxxx xxx. Xxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxxxx xxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xXxXx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx XxX xxx xxxx xxx xxxxxxxx xxx xxx Xxxxxxxxx, xxxxx xxxxxx xxx xxx Xxxxxxxxxxx. Xx xxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxx xxx Xxxxx xxxxxxxxxx xxxxxx.

Xxxx xxx xx xxxxxxxxx, xxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx xx xxxxx Xxxxx xxxxxxxx, "xxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx xxxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxx xxx xxxx xxxxxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xx Xxxx xxxxx XxxxxxXxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx. Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxx.

Xx XxxxxxXxxxxxxxx Xxxxxx xxxx xxxxx xxx xxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxxxxx xxx. Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxx xxx Xxxxxxxx, xxx xxx xxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx, xxxxxx xxxxx xxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx XXX xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

Xxx Xxxxxxx xxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxx. Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxx xx xxxx xxxxx xx xxxxx Xxxxxxxxx xxxxxx, xx xxxxxxxxx Xxxxxxx xxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxx. Xxx xxx xxxx xxx: Xx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxx xxx XXX xxxx xxxx Xxxxxxxxx, xx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxx XxX xxxxxxxxxxxxx. Xxx xxxxxxx xxxxxx xx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxx xxxxx Xxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xx xxxx xxx XxX xxxxxxx, xxxxxxxx xx xxxxxxx, xxxxxxx.

Xxxx xxx xxxxx xx xx xxx Xxxxxxxxxx xxxx

Xxxxxxx xxx Xxxxxxxxx, xx xxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx xx xxxxxxx XxX xxxxxxxxx xxxxx, xxx xxxxxxxxxx xxxxxxx Xxxxxxx: xxxxxxxxxxxxxx xxxx xxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxxx, xx xxx xxxx, xxxxx xxxx xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx xx xxx Xxxxx "XxX" xxxxxxxxxx xxxxxxxx. Xxxx xxxxx xxx xxx "xxxxxxxxx xxxxxxxxxx" XxX xxxxx xxxxxxxxxx xxxxxxxx, xxxx xxx XxX xxxx xxxxxxxxxx xxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxx xx Xxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx.xxx XXX xxx xxx Xxxxxx xxx Xxxxx xxx Xxxxxx xxx xx.xxx XXX xxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxx xxx xxx xxxxxx Xxxx xxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxx xxx xxx xxx.xxx XXX xxx xxxxx Xxxxx xxx XxxxxxXxxxxx xxx xxx.xxx XXX xxxxxxxxx. Xxxxxxxxxxxxxxx xxx xxx XxX xx xxx Xxxxxx xxxx xxx xxxx xxxxxxx xxx x x xxx xx.xxx XXX x x.xxx XXX xx xxxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx XXXxXxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxx XxX xxxx xxx xxxxxx Xxxxx xxxxxxxxx

Xxxx, xxx xxx xxx xxxxx. Xxxx xxxxxxx xxx Xxxxxxxxx xxxx xxx xxxx, xxxx xxx xxxxxxxxxxxxxx xxxx, xxxxx xxxx xxxxxxxxx xxxx. Xxxx: Xx xxx Xxxxx xxxx xxx xxx "xxxx", xxx xxxx xxxx xxxxx xxx "xxxxxxxx" Xxxxxxxxxxxxxxxxxxx xxx xxx.xxx XXX xxxx xxx XxX xxxxxxxxxx, xx xxxx xxx x x xxx xxx.xxx XXX x x.xxx XXX xxxxx x x xxx xxx.xxx XXX x x.xxx XXX xxxxxxxxx xxxxxx xxxxxxx. Xxx xxxxx xxxx: Xxx xx xxx xxxxxx xxxxxx Xxxxxx xx xxxxxxx xxxxxxxxxx XxX xxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXx xxx xxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxx. Xxxxx xxx xxx Xxxx, xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx XxX xx xxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxx XxX xxxxxxxxx. Xxxx xxx xxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xx xxxxxxx xxxxxxxxx xxxxx, xxxxxx xxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxx xxxxxx. Xxxxx Xxx Xxxx Xxxxxxxxxx xxx xxx xxxxxxxxxx xxxxx. Xxxxxxx Xxx xxx Xxxxxxxxx xxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxxxxx Xxx xxxx xxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxx xxxx xxxx xxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxx xxx XxXxXxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx: XXxX X x.xx Xxxxxxxxx "Xxxxxxxxxxxx xxxx xxxxxxxxxxx XxX".

XXXXXXXXX:xxxxxxXxxxxxxxxxx xxx xxx xxxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxx xxx Xxxxxx xx xxxxxxx xx xxxxxxx. Xxxx xxx xx xxxxxxxxxxx xxxxxxxx, xxxx Xxx xxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxx xxx Xxxxx xxx Xxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxx xxxxx Xxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

2. Grunderwerbsteuer:
Übergangsfrist zur Steuer auf Instandhaltungsrücklage

Xxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxx xxx xxx Xxxxxxxx xxxxx. Xxxxx xxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxxx xxxxx, xxxx xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxxxx xxxxxxxxxx "xxxxxxxxxxx" xxxxxx, xxxxx xxxx xxxxxxxxx. Xxx xxx xxxxx xxxxx xxxxxxx, xxxx xxxx xxxxx xxxxxxxxxxx xxxxxx.

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Xx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxx, xxxxxxxx xxx xxx, xxxx xxx xxxxxxxx Xxxxxx xxxx xx xxx Xxxxxxx xxxxxxxxxx xxx, xx xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx XXXxXxxxxxx xx Xxxxxxxxxxxxxxxxx XX xxxxxxxxxxx xxxxx. Xxx xxx xxxx xxxx xx Xxxxxx xxx Xxxx xxxx xXxxxxxxxxxxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx xx.x.xxxxx. Xx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

3. Schrottimmobilien:
Steuerliche Folgen eines zivilrechtlichen Vergleichs

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Xxxxxxxxxx Xxxxxxx xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxx xxxxxxx. Xxxxxxxx xxx xx xx xxxxxx Xxxx xx Xxxxxxxxxxx, xx xxxxx xxx Xxxxxx xxxxxxxxx xxx xxxxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxx. Xxx xxxx xxxxx xx Xxxxx xxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx xx xxx xx xxxxx xxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxxx Xxxx xxx xxx xxxxxxxxxx Xxxxxx xxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxx Xxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx "xxxxxxxxxxxxxxxxxxxx XxxxxxxxxxxxxxxxxxXxxxxxxxxxxx" xxxx xxx xxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxx xx Xxxx xxxx xxxx xxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xx xxxxxxxxxxxxx xxxxxxxxxx. Xx Xxxxxxxx xxxx xxxxxxx xxx Xxxxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx. Xxx Xxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxx xxx xxxx xxx.xxx XXX. Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxx, xxx Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx "xxxxxxxxxxxxxxxxxxxx XxxxxxxxxxxxxxxxxxXxxxxxxxxxxx" xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxx xx,xx xx xxxxxx Xxxxxxx xxxx xxx.xxx XX xxxx.xxx XXXx xxxxxxxx, xxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xx.xxx XXX xxxx xxxxxxx xxx. Xx Xxxxxx xxxxx xx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxx xxx xx.xxx XXX xxx xxx Xxxx xxxxxxxxxxxxx xxxx, xxx Xxxxxxxx xxxxx xxx Xxxxxxx xxxxx xxxxxx xxxxxxx xx xxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxx xxxxxxxx xxxxxx xxxxx. Xxx "Xxxxxxxxxxx" xxx xx Xxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx. Xxx xxxxxxxxx xxxxxxxx Xxxxx xxxxx Xxxxxx.
• Xxx Xxxxxxxxx xxxxxxxxxxxx xxxxx xxx Xxxxxxx, xxx Xxxx xxxx xxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx "Xxxxxxxx" xxx Xxxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxx xxxx xx xx Xx. x XXxX.

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xxxxxx

4. Falschberatung:
Schadensersatz führt nicht stets zu steuerpflichtigen Zinsen

Xxx xxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxxxx xxxx. Xxxxxxxx xxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx, xx Xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxx. Xxx xxxxx xxxxxxxx xxxxxx xxxxxxxx xxxx "Xxxxxxxxxxxxx" xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxx xx xxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx. Xxxx xxxxx xxxx xxxx, xxxx xxx Xxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx xx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xx xxxxxxxxxx Xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxx xxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxx Xx.

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

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xxxxxx

1. Versorgungsfreibetrag:
Begünstigung für Mitarbeiter von Ersatzkassen

Xxxx xxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxx, xxx xx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx xx xxxxx xxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxx xxxx xxx xx x.xxx XXX xxxxx Xxxxxxxx xxx xxx XXXx, xxxx xxxx xxx xxx Xxxxx xxxx xxxxxxxxxxxx xxxx xxxxx xxx xx Xxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx.

Xxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxxx xxxxx xx xxxxx Xxxxx xxxx Xxxxxxxxxxxxxx. Xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx, xxx xxxx xxxxx xxx Xxxxx Xxxxx xx Xxxxxx xxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxx xxxx x xxx Xxxxxxxxxxxxxxxx x xxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxxxxx xxxxxxxxx Xxxxxxx xxxx

• Xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx xx Xxxxx xxx xx Xxxxxx xxxxxxxxx xxxxx xxx xxxxxx xxx Xxxxxxxx xxxxxxxx xxx. Xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxx. Xxxxxx xxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxx, xx xxxxxx Xxxxxxxxxxxx xx xxxx. Xxx xxxxx Xxxx xxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxxxxxxx, xx xxxx xxxx xxxxxxx xx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx.
• Xxx XX XxxxxxXxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxx xxxxxxxxxx Xxxx xxxxxxxxx xxx xxxxx xxxxxx xxx Xxxxxxxx xxxxxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxxx. XXXX: Xxxxxxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxx xxxxxx. Xxx xxxxx xx: Xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxx XXX xxxxxxxx.
• XXXXXXX xxx xxx XXX xxx xxxxx xxxxxxxxx: Xxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxx xxxx xxxxx xXxxxxxxXxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxxx. Xxx xxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx, Xxx xxx Xxxxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.
• Xx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx, xxxx Xxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxx xxx Xxxxxx. Xx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx Xxxxx xxx xxx. Xxxxxx xxx Xxxxxxx, xxxx xxx Xxxxxxx xxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx, xxxxx xxx xxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxx Xxx xx xxxxxxxxxx Xxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxx xxx. Xxx Xxxxxxxxx xxxx xx xx xxxxx xxxxxxx Xxxxxx, xxx xxx xxx Xxxxxx xxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx

xxxxxx

2. Betriebsrente:
Anpassung der Zusage wegen "Störung der Geschäftsgrundlage"?

Xxxxx xxxx Xxxxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx, xx xxxx xx xxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxx. Xxxx xxx xx xx xxx XXX xxxxxxxx, xxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xx xxxxxxxxx "Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx" xxxx xxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxx xx, xxxx xxx xx xxx XXX xx xxxxxxx. Xxxxxxxxxxxx xxxx xxxx "Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx" xxxx xxxxxxxxxxx, xx xxx Xxxxxxxxx xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx.

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• Xxx Xxxx: Xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx xx xxxxxxxxx Xxxxxxxx xxxxxxxxxxxx. Xxx xxx xx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxx. Xx Xxxx xxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx, xxx xxxxxx xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXX xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxx xxx xxxxxx xxxxxxxxx. Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxx xxxx xx xx XxxxXXX xxxxxxxxxxx xxxxxx. Xxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xXxxXxXx xx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx x xxxxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxx, xxx Xxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx Xxxx xxxx xxx Xxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxx.
• Xxxxxxxxxxx: Xxxx xxx xx xxxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx XXXx xx xxxxxxxx. Xxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxx, xxx xxxxx Xxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxx Xxxxxxxxx xxxxxx, xxxx xx xxxxxx xxxxxxxxx xxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xx xxx Xxxx xxxxx xxxx xxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxx xxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxxx, xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxx x xxxxxxxxxxxx x Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx. Xxxxxx xxx Xxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxx xxx xxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxx xxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxx xxxxx xxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxxx xxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xx xxxxx Xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx.

xxxxxx

1. Familienheim:
Steuerfalle "Wohnrecht für den länger lebenden Ehegatten"

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 xxxxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxx xxx xx xxxxxx Xxxxxxxxxxxx xxxxx xxxxxx xxxx Xxxxxxxxxxx xx xxxxxxxxxx, xxx xxx Xxxxx xxxx xxxxxx xxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxx.

Xxxxxxxx:
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Xxx xxxxxxxxx xxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxx, xxxx xx xxx xx xxxxxx xxxxx xxxxx, xxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx. Xxx xxxx xxx Xxxx xxx xxx.xxx XXX xxxxxxxxxx xxx xxxx xxx xxx Xxxx xxx Xxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxxx. Xx xxxx Xxxxx xxx Xxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxx xxxx xxxxx xxxxxx xxxx, xx xxxx xxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx.xxx XXX Xxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx, xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxx.

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Xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxx xxxxxxxxx xxxxxx. Xxxxxx Xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xx xxxxxx xxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx.xxx XXX xxxx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxx Xxxxxxxxxx xx xxxxxx Xxxxxxx xxxxx xxxx xxxx. Xxxx xxxx xxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxxx xxxx, xxxx xx xxxxx xxxxxx. Xxxx xx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx, xxxx xxxxxx xxxx xxx x xxxxxxxxxxxxxxxx x Xxxxxxxxxxx xxx Xxxxxxxxxx.

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xxxxxx

1. Investitionsabzugsbetrag:
Fahrtenbuch für Firmen-Pkw nicht stets erforderlich

Xxxx xxxxxx xxx xxxxxxxx Xxxxxxxx xx xxx xxxxxxxxx xxxx Xxxxxx Xxxxxxxxxxxxx xxxxxx, xxxxxxx xxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxx xx xx XXxX xxxxxx, xxx xxxx xx Xxxxx xxx xx Xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxx xxx xxxx xxxx xxx Xxxx xxx xx Xxxxxxx. Xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx XXX xxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxx xxx xxxxxxxxx Xxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxx, xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxx. Xxx "xxxx xxxxxxxxxxxxxxx" xxxxxxxx xxxxxxxxxx xx Xxxxxxx. Xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx XxxxxxxXxx xxx xxx xxxx xxxx Xxxxxx.

Xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxx xxx xxxx xxxxxxxxxx Xxxxxxx xxxxx Xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx Xxxxxxx xxxxx XXX xxxx xxxxx Xxxxxxxxxxx, xxxx xxx xxx XxxxXxxxxxxxXxxxxxxx xxxxxxxxx xxxx, xxx xxxxx xxxxx xxxxxxxx. Xxxxxxx xxxxxx xxx xx xxxxxxxxxx, xxx XXX xx "xxxxxxxx", xxxx xxx Xxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx xxxxxx, xxxx xx xxxxxxx, xxxx xxxx xxx Xxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxx. Xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx XxxxxxxXxx xxxx xxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx x xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xx.x.xxxx xXXX X xxxxxx.

Xxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxx Xxx xxxxx xxxxxx xxx XxxxXxxxxxxxXxxxxxxx xxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxx Xxx xxx xxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxxxxx xxx xx xxxxx xxxxxxxx, xxxxxxx Xxxxxx xxxxxxxxxx, xx xxxx xxx Xxxxxx xxx xx xx XXxX xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxx xxxxx xxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxx Xxx xx xxxxxxxxxxxxx.

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xxxxxx

2. Sachspenden:
Steuerliche Billigkeitsregelung in der Coronazeit

Xxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxxx Xxxxxx Xxxxxxxxxxxx xxx xxxxxx Xxxxx xxxx xxxxxxxxxxxxxx Xxxxxx. Xx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxxxx Xxxxx xxxx xxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxx. Xxxx xx Xxxxxxxxx: Xxx Xxxxxx xxxxx xx Xxxxxxxxxxx xxxxxx xxxxxxx xxx xxxx Xxxxxxxx xx xxxxxxxx Xxxxxxx xxx xxxxxxx xxxxxx Xxxxxxxxxxxx. Xxxxxxxxx xxxx xxxx, xxxx xxxx xxx xxxxxxxxxx Xxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxx. Xxxxxxxx xxx xxxx Xxxxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxx "Xxxxxx" xxxxx Xxxxxxxxxxxx xxxxxxx xxxx. Xxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxx xxx Xxxxxx xxxxxxx xxxxxxx Xxxx.

Xxx xxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xx xxx XxxxxxxXxxxxxxx xxxxxxxxx xx xxx Xxxxx, xx xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxx Xxxxx xxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxx xxxxxxxx. Xx xxx xxxxxx Xxxxxxxxx xxxx xx xxxx xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xx xxx xxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx XxxxxxxXxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXX X x x X xxxxxxxxxxxxx :xxx xxx XXX X x x X xxxxxxxxxxxxx :xxxx.

Die Grundsätze

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Sonderregelung bis Ende Dezember 2021

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2. Sachspenden:
Keine Umsatzsteuer auf Schutzmasken und Desinfektionsmittel

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3. Coronahilfen:
Eigenkapitalzuschuss, Fixkostenerstattung und Wahlmöglichkeit

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4. Umsatzsteuer:
Änderungen für Online-Händler und -Dienstleister ab Juli 2021

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Einheitliche Umsatzschwelle von 10.000 EUR

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Das neue One-Stop-Shop-Verfahren (OSS)

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Warensendungen aus dem Nicht-EU-Ausland

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Elektronische Schnittstellen

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1. Steuererklärung:
Mehr Ausnahmen von der Pflicht zur digitalen Übermittlung

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1. Elterngeld Plus:
Krankengeld kann Leistung reduzieren

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