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1. Berufshaftpflichtversicherung:
Wenn der Arbeitgeber die Beiträge übernimmt

Xx xxxxxx Xxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxx, xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxx xx xxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxx, xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxx Xxxx xxxxxxxxxxxxx xxxxx Xxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx Xxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxx xxxxxx xxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx.

Kostenübernahme zur Berufshaftpflicht bei Rechtsanwälten

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Was gilt bei anderen Freiberuflern?

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Übernahme von Beiträgen zu Kammern und Berufsverbänden

Xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxx xxx x xx xxx XXX xx xxxx xxxxxxxxx Xxxxxx XX X xxxxx. Xxxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxx xxxxxx. Xxx xxxx xxx xxxxxxxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxx xxx XXX xxxxx xx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxx xx xxxxxxxxxxxxxxx Xxxxxx xxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xx xxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxxxxx xxxxx, xxx xxxxx xxxxxxxxxxx.

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Das Bundessozialgericht muss noch entscheiden

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2. Auswärtstätigkeit:
Was Sie zur 48-Monatsgrenze wissen sollten

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xxx Xxx xxxXxxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxx xxxxx Xxxxxx

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3. Homeoffice:
Unfallversicherungsschutz wird per Gesetz erweitert

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Xx Xxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxx Xxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxx xxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxx xxx.xxxxxxXxxxxxxxxxxx, x.X. xxx Xxx xxx Xxxxxxx xx xxxxx xxxxxxx Xxxx. Xxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxx Xxxxxx. Xxxxxxxxxxxx xxx xxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxx xx xxxxxxx Xxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxx, xxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxx. Xxxxx Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxxx xx Xxxxxxxxxx.

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Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxx xxxxx Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxx Xxx xxx Xxxxxxxxxxx xxxx xxxx xxxx xxxxx Xxxxx xxxxx xxxxxxxxxx. Xxx Xxxxxxxx "xxxxxxxx" xxx Xxxxxxxxxxx xxxx xxxxxxxxxx x xxx xxxxx Xxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxXxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxx Xxxx. Xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx"xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxx xxx xxx xxx Xxx, xx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx x Xxxxxxxxx x xxxxxxx Xxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xx xxx Xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx"xxxxxxxxx x Xxx. x Xx. xx XXX XXXxxxxx.

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4. Arbeitszimmer:
Wenn der Arbeitsplatz in geringem Maß nicht genutzt werden kann

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5. Midijob:
Durch Entgeltumwandlung unter die Minijob-Grenze

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

Xxxxxxxx:

Xxxx Xxxxxxxx xxxxxxxx xxx XXX xx Xxxxx. Xxx xxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxxx xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx XXX xx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx.
Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxx XXX, xxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx xx x xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx,x xx. Xxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx: XxxxxxxxxxxxXxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xx Xxxx xxxx

xxxxxx

6. Minijob:
Wie oft darf die Minijob-Grenze überschritten werden?

Xxxxxxxxxxxxxxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxxXxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxx xxx xxx xxx XXX xx Xxxxx. Xxx xxx Xxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx "xxxxxxxxxxxxxx" Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx: Xxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xx Xxxxxxx xxxxx xxxx xxx xxx XXX xxxxxxxx xxxxx xxx. x.xxx XXX xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx.

• "Xxxxxxxxxxxxxx" xxxxxx, xxxx xxx Xxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxx xxx. Xxxxx xxxx xxxx xxxxxxxxxxxxxx xxxxxxx, xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxx xxx XxxxxxxXxxxxxxx xxxxx Xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxxxx, xxxx xxx xxxx xxxxxxx.
• Xxx "xxxxxxxxxxxx" xxxx xxxx xxxx xx Xxxxxxxxx xx xxx Xxxxxxxxxx xxx x Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx: xxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxx. Xxx "Xxxxxxxx" xxxxxxxxxx xxxxx Xxxxxxxx xxx xx Xxxxxxx, xxxxxxx xxx xxx Xxxxx xxxxx, xxxx xxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxx xXxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxx xx.xx.xxxx, Xx. x.xx.
• Xx xx Xxxxxxxx xxx x.x. xxx xx.xx.xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx xx.x.xxxxx.

XXXXXXX xxxxxx xxxx xx Xxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx x xxx xxxx xx Xxxxxxxx xxx x.x. xxx xx.xx.xxxx xxx x Xxxxxx xxxx xxx Xxxx xxx xxx XXX XX, xxxxxxxxxx xxx xxx "Xxxxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx. Xxx xxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx XXX xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx, xxxx xxxx xxx Xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx.

XXXX xxxxx Xxxxxxxx xxxx xxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxx, xxxx xxxx xx xxx x. Xxxx xxxx. Xxxx xxx Xxxx xxxxx xxxx xxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx "xxxxxxxxxxxx". Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx x. Xxxxxxxx xxxx xxxxxxxxxxxxxx, xxxx xxxx xxxxx xx xxxx xxx x Xxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx, xxxxx xxx "xxxxxxxxxxxxxx" xxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx

xxxxxx

7. Auslandstätigkeit:
Keine steuerfreien Auslagen bei Vertrag mit Konzerntochter

Xxxxxx Xxxxxxxxxxx xxxx xxxx xxxxxxx Xxxx xxx Xxxxxxx xxxxxxxx, xx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxx xxxxxxx xxx "Xxxxxxxxxx" xxxxxxxxxx xxx xxxxxxxx xxxx xxx xxxxxx xxxxxx xxx Xxxxxx. Xxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxx xxxxx. Xxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx, xx xxxxxxx Xxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx.

Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxx Xxxxx, xx xxx xxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xx xxxxx xxxxxxxxx xx Xxxxxxxxxxx xxxxx. Xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxx Xxxxxx xx xxx Xxxxxx, xx xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx, xxx xxxxxx xx Xxxxxxxxxxx xx xxxxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx XXxXxxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx Xxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxx xxxxxx xxx xxxxxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, XX X xxxxx, XX X xxxxx, XX X xxxxxx. Xxxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxx XX X xxxxx xxxxxxxx xxx.

• Xxx Xxxx: Xxx Xxxxxxx xxx xxx XxxxxxxXxxxxxxx xxxx XXxXxxxxxx xxxxxxxxxxxx, xxx xxxx xxxxxxxxx xx Xxxx xx Xxxxxxxxx. Xx xxxx xxxxxxx xx xxx xxx XX XX xxxxx xxxxxxxxxxx "Xxxxxx Xxxxxxxxxx Xxxxxxx". Xx xxx Xxxxxxxxx xx xxxxxx Xxxxxxx xxxxxx xx, xxxx xxx XXxXxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxx. Xxx Xxxxxxx xxxxxxxxx xxx Xxxxxxx xxx x. Xxxx xxxx xxx xxx Xxxxxxxxxx Xxxxx xx Xxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxx Xxxxxxx Xxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxx Xxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxx xxx XXxXxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxx Xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xx xxx XXX xx. Xxxxx Xxxxxxx xxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxx xx Xxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx, xx xxx xxxxx xxxxx Xxxxxxx xx xxx XXX xxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xxx XXX.
• Xxx XXxXxxxxxx, xxx xxxxxx xxxxxxxx xxx xxx XXxXxxx, xxxxxxx xxx Xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxx. Xx xxxx xxxxx xxx, xxxx xxxxx xxx xxxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xx xxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx XXX xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxx xxxxxx Xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxx xxx xxxx xxx Xxxxxxxx xxxxxxx xxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxx xxx xxxx xxx Xxxx xxxxxx Xxxxxxxxxx xx xxx XXX xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxx Xxxxxxx xxx xx Xxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxx XXxXxxx xx xxx XXX xxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxx xxxx xxx Xxxxxx xxxxxxxx xxx XXX xxx Xxxxxxxxxxx, xxxx Xxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxxx xxxxx xxxxx xxxxxxx xx x Xx. xx XXxX xxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxx XXX xxxxx xxx xxxxx, xxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxxx, xxx xxxxxxxxx xxxx xxxx Xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxxxx xxx, xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx x.X. xxx xx x Xxx. x Xxxx x Xx. x XXxX, xxxx xxxx xx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxx, xx xxxxx xxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx, xxxxx Xxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXx Xxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxx, xxxxx xxx Xxxxxxxx xxxxx xx xxx XXX xxxxxx. Xxxxxx xxx Xxxxxxx xxxxx Xxxxxxx xxxxx xxxxxxxxx, xxxxx xxxxxxxx xx xxxxxxx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxx. Xxxx xxxxxxx xxx xxx. xxxxx xxx Xxxxxxxxxx xxxxxxx.

xxxxxx

8. Mitarbeiterbeteiligung:
Höherer Steuerfreibetrag und befristete Steuerfreistellung

xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxx Xxxxxxx xx xxxxxxxxxx Xxxxx xxxxxxxxxx. Xxxx xxx x.x.xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx XXX xxx x Xx. xx XXxXx.

Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx x xxx xxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, XxxXxXxxxxxx, Xxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx, XxxxxxxxxxxxXxxxxxxx, Xxxxxxxxxxxx.

XXXXXXX xxxx xx xx xxx x.x.xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx:

xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx xxx XXX xxx x.xxx XXX xxxxxxxxx xxx x Xx. xx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxx"x.

xxx Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxx xxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxx Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx XxxxxxxxXxxxxxxxxxx xxxxxx xxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxx xxx xxxxxx Xxxxx xxxx. Xxx Xxxxxxxxxxx xxxxxxx xxxx xx xxxxx xxxxxxxxx Xxxxxxxxx, xxx xxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxxxxxxx xxxx xxxxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXxXxxxxx. Xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx x Xxx. x Xx. x xxxxxxx Xxxxxxxx XxXXx. Xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx Xxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxxxxxxx xxxx xxxxxx Xxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxx xx.

Xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxx xxxxxx xxx xx Xxx. xx XXxXx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx x xxx xxx xxxx x xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xx xxx xxxx xxxxxxxx, xxxx Xxxxxxxxxxxx Xxxxxxx xx xxxxx Xxxxxxxxxxx xxx. xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxx, xxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxx xx x. Xxxx xxxx

xxxxxx

9. Flugpersonal:
Mahlzeitengestellung auf längeren Flügen ist kein Arbeitslohn

Xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx, xx xxx xxx xxxxxxxxx Xxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx. Xx Xxxxx xxxx xxxx xxx x,xx XXX xxxx xxx Xxxxxxxxxxx xxx xx x,xx XXX xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxx. Xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxxxx xxxx xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxx, xxx xxxxxxxxx xxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxx xxxxxxx xxx xxxxx Xxxxxxx xxxxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx.

• Xxx Xxxx: Xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx x xxx xxxxxx "XxxxxXxxxxxxXxxxxx" x xxxxx xxxxx Xxxxxxx xxx, xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx. Xx xxxxxxxx xxxx xxxxx xxxxxxxx xx xxx xxxxxxxxx XxxxxxxxxXxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxx xxx xxxxxxxxxxxxx Xxxxx xxx xxx XX xxx xxxxxxxxxxx.
• Xxxxxxxxxxx: Xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xx xxxxxxx xxxx xxxxx xx xxxx Xxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xx xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx "XxxxxXxxxxxxXxxxxx" xxxxxxx. Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxx xxxxxxx.
• Xxxxxxxxx xxxxxxxx xxx Xxxxxxx xx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx, xx xxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxx xXxxxxxxx Xxxxxxx xxxxxxxx xxx, xxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxxxx.
• Xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxx xxxxx xxxxxxxxx.

xxxxxx

10. Firmenwagen:
Verteilung einer Einmal-Zuzahlung auf vereinbarte Nutzungsdauer

Xxxx xx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxx xx xxxxxxxxxxx. Xx xxxxx xx xxx, xxxx xxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxx xxxxxxxxxxXxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxx xxx x xxXxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xx Xxxx xxx Xxxxxxx. Xxxxx xxx Xxxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xx xxxxxxxxx Xxxx xxx xxx. xx xxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx, Xx. xxx X x.x Xxx. x Xx. x Xxxx x xxx x XXxXx.

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• Xxxx Xxxxxxxxxx xxx XXX xxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx x.X. xx.xxx XXX xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx x.X. xx Xxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxx xx Xxxxx xxx xx xxx.XXX x xx Xxxxxx, xxxxxx xx xxx XXX. Xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx XxxxxxxxXxxxxx xxxx XXXx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxx.
• Xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xx Xxxxxxx xxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx. Xxxxx xxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx xXxxxxxXxxxxxxxxxxxxx. Xxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxx. Xxxx xxxx xxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxx xx Xxxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx. Xxx Xxx xxx Xxxxx xxx Xxxxxxx xxxxxxxxxx, xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxx xxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx. Xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxx.
• Xxx Xxxxxxxxxx xxx xx xx XXxX xxxxx xxx xxxxx xxxxxxxx. Xxxxx xxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxx xxxx xx x Xxx. x Xxxxxx x xxx x XXxX x.X.x. xx x Xxx. x Xx. x Xxxx x XXxX xxx xx xx XXxX xxxxx xxxxxxxxx.
• Xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xx Xxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xx xx Xxx. x XX xxxxxxxx xxxx xxxxxx xxxxx. Xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx x x xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx, xxxxxxxxxxxxx xxx. Xxx Xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxx xxx Xxxxxx xxx.

Xxxxxxxx:

Xxx Xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxx xxx xxxxxxxx Xxxxxxx xXxxxxxxxxXxxx XXX XXX x Xxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxx xx.xxx XXX, xxx xx. Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxx xx Xxxxxxx xxx. x Xxxxxx xx xxxxxxxxx xxx. Xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxx XXX xx x xxx xx.xxx XXXx xxx. x.xxx XXX xx Xxxx. Xxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxx. Xxx xxxx xxx XXX xxx Xxxxx xxx. x.xxx XXX xx Xxxx. Xxx xxxxxxxxxx Xxxxxxx xxxx xxxx xxxxxxxxx xx xxxxxxxxxx: xxx XXX .x. xxx XXX x xxx XXX xx.xxx XXX xx Xxxxx.

XXXXXXXXX: Xxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxx "Xxxxxxxxx Xxxxxxxxxxx" xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx XXXx xxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx x x xxxxxxxxx x x Xxxxxx x xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxxxxxxx: Xxxxxx xxxxxxxxx xx XXX xxxx. xxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxx XXX xxxx XXX .x. xxx XXXx, xxxxx xxx XXX. Xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxx: Xxx xxx xxxxxxxxxxxx xxxxx Xxx xx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xx xxxxxx.xxxxxx

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx

xxxxxx

1. Spenden:
Mitgliedsbeiträge an Musikvereine doch steuerlich absetzbar?

XxxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxxxxxxxx xxxxxxx. Xxxx xxx xxxxx xx xx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx Xxxx xxx xx xxxxxxxxxxxxx, xx xxx Xxxxxx xxxxxxxxxxxxx Xxxxx xxxxxxxx xxx xxxxx xxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxx xxxxxx xxxx xx xx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx "xxx Xxxxxxxxx" xxxxxxxx. Xx xxxxxx Xxxx xxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx.

Xxxxx xxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx, xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxx xxx Xxx. x Xxxx x Xx. x XXxXx:

• Xxxxxx
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• Xxx Xxxx: Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxx xxxxxx Xxxxxxx xx Xxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxx xxx. Xxxxxxxxxx xxx Xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxx xx Xxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xxxx x XXxX xxx.
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xxxxxx

2. Unterhaltsleistungen:
Kein Abzug an Lebensgefährtin mit BAföG-Anspruch

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3. Pfändungsschutz:
Höhere Pfändungsfreigrenzen ab Juli 2021

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Xxxxxxxx:
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x. Xxx Xxxxxx xxxxxxxx xxx x.xxx,xx XXX xxx xxxx xxxxxxxxx. Xxx xxxx xxxx x.xxx,xx XXX xx.xxx XXX .x. x.xxx,xx XXXx.
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xxxxxx

4. Behinderte: Verbesserungen für Minderbehinderte mit einem GdB unter 50

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• Xx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx XxxxxxxxxxxxXxxxxxxxxxxxx xxx xxxxxxxxxxxXxX xxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx" xxx x.xx.xxxxx.
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xxxxxx

5. Vorsorge:
Bonusleistungen einer privaten Krankenkasse als Beitragserstattung

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xxxxxx

1. Getrennt lebende Eltern:
Übertragung des BEA-Freibetrages folgt dem Kinderfreibetrag

Xxx xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx xxx xxx xx Xxx. x Xxxx x XXxXx. Xxxx xxxxxxxxxxxx xxxxxxxxxXXXxXxxxxxxxxxxxxxxxxxxXxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxx xxx xx xx Xxx. x Xxxx x XXxX xxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxx Xxx xx Xxxx xxxxxxxx xxx xxx xx Xxx. x Xxxx x XXxXx.

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1. Bargeldkontrollen:
Neue Regeln bei Reisen aus der EU bzw. in die EU

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• XxxxxxxxxXxxxxx xxx xxx XX xxxx xx xxx XX, x.X. xx xxx Xxxxxxx, xxxxxxx Xxx xxxxxxxxxxxx Xxxxxxxxx xx xx.xxx XXX xxxx Xxxxxxxxxxxx xxxx Xxxx xxxxxxxxxxx xxxxxxxx, xxx xxxx xxx xxxxxxxxx Xxxxxxxx "Xxxxxxxxx xxx Xxxxxxxxxx". Xxxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xx xxxxx! Xxx xxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxx Xxx xxxxxxxxxx.
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2. Verluste mit Aktien:
Erfreulicher Beschluss des Bundesfinanzhofs

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1. Vermietung:
Wie die Einbauküche in der Mietwohnung steuerlich behandelt wird

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2. Gartenarbeiten:
Pflanzen im Gartencenter und nicht vom Gartenbauer kaufen?

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3. Ferienwohnung in Spanien:
Steuermodell wird zum Bumerang

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xxxxxx

4. Fotovoltaik:
Erleichterung bei der Steuererklärung für kleine Anlagen

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1. Rentenbesteuerung: Doppelbesteuerung ist durchaus möglich!

Xxxx xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxx xxx xx xx. Xxx xxxx: Xx xxxxxx Xxx xxx xx xxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxx xxxxxx xxx xxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx Xxx xx xxx Xxxxxxx

Xxxxxxxxxxxxxxxxx: Xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxx

Worum geht es?

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

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Fall 1: Rentenjahrgang 2007

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Fall 2: Rentenjahrgang 2009

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Die Folgen der Urteile

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• 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.
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Berechnung einer möglichen Doppelbesteuerung

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xxxxxx

2. Altersvorsorge:
Auszahlung aus US-Pensionsplan nur begrenzt zu versteuern

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1. Schenkungsteuer:
Zuwendungen zwischen Ehegatten rechtzeitig melden

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxxx!

xxxxxx

1. Buchführungspflicht:
Anpassung an die Kleinunternehmer-Umsatzschwelle

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2. Selbstständige:
Verlängerung der Investitionsfristen nach § 7g EStG

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx xxxx x xxxxxxxxxx xxxxx xxx Xxxxxxxxxx

xxxxxx

3. Selbstständige:
Verlängerung der Reinvestitionsfrist nach § 6b EStG

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx xxxx x xxxxxxxxxx xxxxx xxx Xxxxxxxxxx

xxxxxx

4. Gewerbesteuer:
Neuregelung für reine Grundstücksunternehmen

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1. Änderung von Steuerbescheiden:
So machen Sie Kosten nachträglich geltend

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Vorbehalt und Vorläufigkeit

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Offenbare Unrichtigkeit

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Wiedereinsetzung in den vorigen Stand

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Nachträgliches Bekanntwerden neuer Tatsachen

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Grundlagenbescheid

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Fazit

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2. Steuererklärung:
Krankengeld bei Privatversicherten steuer- und progressionsfrei

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