Xxxx xxxxxx Xxx xxxx xxx XXXxXxxxx xxx Xxxxxxxx: XxxxxxXxxxxxxxx Xxxxxxxxx xxxx

xxxxxx

Xxxxx Xxxxxxx, xxxxxx Xxxxx,

xx xxx xxxxxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxx "Xxxxxxxxxxxx" xxx. Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xx xxxxxxx xxx xxxx Xxxxxxxxxx xxxxx xxxxxxxx. Xxx Xxxxxx, xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxx xx xxxxxx, xxx xxxxxx xxxxxxx.

xxxxx xxx Xxxxx xxx xxx Xxxxxx xxxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxxx. Xxxxxxx xxxxxx xxx Xxxxxxx xxxxxx xx xxx Xxxxxx xxxxxxx xxx xxxxx xxx Xxxxxx xx xxx Xxxxxx xxxxxxxxxx. Xxxxxxxxxx xxxxxx xxxx xxxx xxxxx xxx Xxxxxx xxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxx xxx xxx Xxxx "Xxxxxxx" xxxxx xxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxx xxx xxxx xxxxx xxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxx xx xxxxxxxxxx.

Xx Xxxxxxx xxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxx Xxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx xxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx xx Xxxxxxx, xxx xx xxxx Xxxxxxxxxx xx xxxx xxxx xxxxxxx xxxxxxxx x xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xx xxxx. Xxxxxxxxxx xxx xx xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxxx xxxxx x xxxx x Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxx xxx Xxxxxx xxxxxxx xxx Xxxxx xxx xxxxx xxx xxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxx.

"Xx xxxx xxxx xxxxx xxxx, xxxx Xxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx".xxxxxxXx xxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx xx xxx xxx xxxx xxxx xxxxx. Xxx xxxxxxxxxxxxxxxxxxx xxxx xx xx xxx Xxx xxxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx.

Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx, Xxxxxxxx xxxxx xx xxxxxxxxxxxxxxx, xxxx xx xxxx xxx. Xxxxxxxxxx, xxxx Xxxxxxxxxxxx, xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxx xx xxx Xxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxx Xxxx xxxxx xxxxxx. Xxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxx xxx xxx xxxxxx "Xxxxxxxxxxxxxx" xxxxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx.xxx Xxxx xxx Xxxx xxxxxxxx.

Xxxxxxx xxxxxx xxxxx xxxxxxxxx xxx xxx xxxxx xxxxxx xxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxx xx Xxxxxxxxxxx xxxxxx xxxxxxxx. Xx xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx. Xxxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx. Xxxxx xxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxx xxxx xxxxxxxx Xxxxxxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx, xxxxxxxx xxxxxx Xxxx xxxxxx. Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx XX xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxx xxxxxxxx xxxxxxx. Xx xxx xxxxx xxxxxxxxxxxx, xxxx xxx xxxx Xxxxxxxx xxx Xxxxxx xxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxxxxx.

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

Xxx xxxxxxxxxxxx Xxxxxxxx

Xxx

Xxxxxxxxx Xxxxxx

Xxxxxxxxx Xxxxxxxxxxx

xxxxxx

1. Fahrten zur Arbeit:
Finanzämter verlangen zunehmend Nachweis der Arbeitstage

Xxxxxxx xxx Xxxxxx, xxxxxxx xxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxx xx Xxxx xx xxx xx. Xxxxxxxxx. Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx, xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxx xXxxxxx Xx xxx xxxxxx Xxxxxx xxx Xxxx xxxxxxxxx, xx xxxxx xx xxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx, xxxx xxx xxxx xxxxx Xxxx xxxx xxx Xxxxxxxxx xxxxxxxx. Xx xx xxxxxxx, xx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx, xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx. Xxxx xxxx xxxxxx xx Xxxxxx xxx Xxxxxx X xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx.

Xxx xxxx xx xxxx xxxx xxxxxxx xxxx, xxx Xxxxxx xxx Xxxxxxxxxxx xxxxx xx xxxxxxxxx. Xxx xxxxxx xxxxx xxxxxxxx xxxx Xxxxxxxxxxxx Xxx xxxx xxxx xx Xxxxxxxxxxxx, xxx xxxx xx Xxxxxxxxxx, xxxxxxxx xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxx XxxxxxXxxxxXxxxx xxx xxx xxx Xxxxxxx xxx xxx xxxxx XxxxxxXxxxxXxxxx xxx xxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxxx xx xxxx xx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxx Xxxxxx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxx xxxxxxx xxxxxxx xXX Xxxxxxxx xxx xx.xx.xxxx, xx X xxxxxxxx.

Xx xxxx, xx xxx. Xxxx Xxxxxx xxx xxxxx xxxxxxxxxx. Xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxx xxxx xx Xxxxxxxxxx xxx xxxxxx xxxxx xxxxxxxx xxx Xxxxx xxxx xxx Xxxxxxx. Xxx xxxxxxx xxxx xxxxx Xxxx xxxxx Xxxxxxxxxxxxxx xxx x XXX xxx Xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx x"XxxxxxxxxxxXxxxxxxxx"x xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxx xxx xxx Xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xxxx xxxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx. Xxx xxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx xx xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxx xxxxx xxx Xxxx, xx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx. Xxx Xxxxx, xxxx xxx xxxx xxx Xxxxxxx xxx Xxxx xxxxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxx xxxx xxx xxxx xxxxxxxxxx xxxxx xxxx xxxx Xxxxxxxx!

XXXXXXX: Xxxx xxxxxx Xxx xxxxxxxxx"Xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx" xXXXx. Xxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxx, xxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxx xxxx Xxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxxx xx xxxxxx Xxxxxxx xxxxx xxx Xxxx xxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx, xx xxxxxxxx xxxx xx xxxxxx Xxxxx xxx Xxxxx, xx xxx xxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx. Xx xxxx xxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxx, xxx xxx xxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxx Xxxxxx xxx XxxxxxxxxxxXxxx, xxx xxxx xxx XxxxxxxxxxxXxxxxxxxx xxx x XXX xxx Xxx xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xx xxxxxxxxx xxxx Xxxx Xx. Xxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xx Xxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

2. Fahrten zur Arbeit:
Zeitsoldat hat erste Tätigkeitsstätte am Stützpunkt

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.

XXXXXXX xxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxx xxxx Xxxxxxx xxxxxxxx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxxxx xxx Xxxxxxxxxxx xxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx.
• Xxxx xxx Xxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx. Xxxxxxxxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx "xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx" xxx xx Xxxxxxx xxxxxx. Xxxx xxxxx xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxx, xxxxxxx xxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxx xXx.: XX X xxxxx, xx xxxx xx xxxxxxxx xxxxxxxxxx Xxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxx. Xxxxxxxxxx Xxx xxx Xxxxx Xxxxx xxxxxxx Xxxxxx, xxx xxx XXX xx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx.

xxxxxx

3. Häusliches Arbeitszimmer:
Was gilt bei Nutzung in der Coronazeit?

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

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

Grundvoraussetzung: Echtes Arbeitszimmer muss vorliegen

Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx, xxxx xxxx xxx "xxxxxx" xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxx xxxxxxxxxxxxxxx Xxxx xxxx, xxx xx xxx xxx xxxxxxxxxxxxxxx, xxxx xx xxxx xxx xx Xxxxxxx, xxxxxxxxx xxxxxxx xxxx. Xxxx xxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx x xx xxxx Xxxxxxxxxxx x xxx xx x.xxx XXX xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXx xxx Xxxxxx xxxx xxx xxxx xxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxx xxx x XXX xxx Xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxx xxxx xxx XXX xx Xxxx xxxxxxxxx.

Arbeit ausschließlich zu Hause

xxxxx Xxx Xxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxx xxxxxxxxxxxxxxx xx Xxxxx xxx, xxx xxx Xxxx xxxx: Xxxx xxxxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx" xxx x xxx xxx Xxxxxx xxxx xxxx xxxxx Xxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx Xxx xxxx xxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxxx.

Alternierende Arbeit zuhause und beim Arbeitgeber

xxxxx Xxx Xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xx Xxxxx xxx xxxxxxxxx xx Xxxxxxx xxx, xxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxxxxx:

• Xxxx Xxxx Xxxxxxxxxx: Xxxxxxxx Xxx xx xxxx Xxxxx xxx Xxxxx xx Xxxxx, xxxxx xx xxxxxx xx, xx xxx Xxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx: Xxx xxxx xxx Xxxx, xxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxx", xxx xxx Xxxxxx xxxx xxxx xxxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx. Xxxx xxxxx xxx Xxxxx xxx x.xxx XXX xx Xxxxxxxx, xxxx xx xxx xxxx Xxxxxxxxxxxxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xx xxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X x x X xxxxxxxxxxxxx:xxxx.
• Xxxx Xxxx Xxxxxxxxxx:xxxxxxXxxxxxxx Xxx xx xxx xxxx Xxxxx xxx Xxxxx xx Xxxxx, xxxxx xx xxxxxx xx, xx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxx xx xxxxxx Xxxx xxxxxxx xxxxxx xxxxxxx: Xxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxx xx.X. xxxx xx xxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxx, xxxx xxx "xxxxxx Xxxxxxxxxxxx" xxxxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxx xxx Xxxxx xxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx Xxxxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXXXX:xxxxxxXx xxxxx xxxx xxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx xxx XxxxxxxXxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx, xxx xxxxxxx xxx xx xxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X x x X xxxxxxxxxxxxx:xxxx. Xxxxxxx: Xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx xxx Xxxxxxxxxxxx. Xx xxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxx Xxxx xxx Xxxxxx xxxxxxx xxxx xxxx xxx xxxx xxxxxx Xxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxx xxxxx.

Beispiele

Xxxx x:xxxxxxXxxxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xx Xxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxx xxxxx xx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxx xxxx xxx Xxxxxxxx x.x.xxxx xxx xx.x.xxxx xxx xxxx xxxx xxxxxx xxx xx.xx.xxxx xxx xx.xx.xxxx xxxxx xxxxxxxx xxxxxxx. Xxxx Xxxxxxxx xxxxxx xx xxxxxx Xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx Xxxxxx xxx xxx XXX xxx Xxxxx xxxxxxxxx. Xx xxx xxxxxxx Xxxxxxx xxxxxx xx xxx Xxxxxxx x xxx xxxxxxx x xxxxxxxxxxxxxxx xxx. Xxxx xxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx. Xxxxxxx: Xxxx Xxxxxxxx xxxx xxxx xxx Xxxx xxx x.x.xxxx xxx xx.x.xxxx xxx xxx xx.xx.xxxx xxx xx.xx.xxxx xxxxx Xxxxxx xxx xxxxxxxxx x.xxx XXX xx Xxxxxx x xxx XXXx xxx Xxxxxxxxxxxxxx xxxxxxxx.

Xxxx x:xxxxxxXxx xxxx, xxxx Xxxxx Xxxxxxxx xxx xx xx xxx "xxxxxxx" Xxxxxxx xxxxxxx, xxxxxx xxx xxxxxxx xxx xx xxxxxxxx. Xxxx Xxxxxxxx xxx xxxx xxxxxxx xxx xxx Xxxxxxx xxx xxxxxx xxxxxxxxxx. Xxx xxxx xxxx Xxxxx xxxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx XXX xxx Xxxxx xxxxxxxxxx. Xxxxxxx: Xxxx Xxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxx x Xxxxxx x xxx XXX x x.xxx XXX.

Xxxx x:xxxxxxXxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxx xxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxx xxxx xxxxxx xxxxxx, xx xxxxxxx xxxx Xxxxxx xxx Xxxxx xxxxxxx xxx. Xxx Xxxxxxxx xxxxxxx xxx xx Xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxx, xxx xxxxxx, xxxxxxxxx xxxxx xxxxxxx xxx xxxxxxx Xxxxxx xxx xx Xxxxxxx xxxxxxxxxx. Xxxx xxxx xxxxxx Xxxxxx xxx xxx XXX xxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx.

1. Xxxx Xxxxxxxx xxxxxxxx xxxx Xxxxx xxxx xx xxxx Xxxxx xx Xxxxx. Xxxxxxx: Xxx Xxxxxxxxxxxxx xxxx xxx "Xxxxxxxxxxx" xxx xxx Xxxxxx xxxx xxxx xxxxxxxxx, xxxx xxxx Xxxxx xxx x x xxx XXX x x.xxx XXX.
2. Xxxx Xxxxxxxx xxxxxxxx xxxx Xxxxx xxxx xxx xxxx Xxxx xx Xxxxxxxxxx xxx xxx xx xxxx Xxxxx xx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxx: Xxxx xxxxx xx xxxxxxxxx xxxxxx xx, xx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxx xx xxxxxx Xxxx xxxxxxx xxxxxx xxxxxxx. Xxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxx, xxxx xxx "xxxxxx Xxxxxxxxxxxx" xxxxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxx xxx Xxxxx xxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx Xxxxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx xxx Xxxxxxxxxx xxxx xx xxx xxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxx. xxx. Xxx Xxxxx xxx xxxxxxxx xxxxxxxxx xxx xx x.xxx XXX xxxxxxxxx x xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxx xxxx.

Arbeitgeberbescheinigung über Anzahl der Heimarbeitstage nicht erforderlich

Xxx xx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxx xxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxx xxx xx Xxxxxxx xxxx xxx Xxxxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx" xxxx. Xxxx xx xxxxxx Xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxx. Xxxx xxxx xxxx xxx Xxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx.

Vorsicht bei Kostenersatz des Arbeitgebers

Xxxxx xxxxxx xxxx xxx Xxxxx xxxxxxxx, xx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxx: Xxxxxx xxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxx, xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx.X. Xxxxxxx, Xxxxxxxxx, Xxxxxxxx xxx.x xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxx xxxxxxx xxxxx xxxxxxxxxx xxxxxxx xxxxxx xXXX Xxxxxxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxxXx xxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxx Xxxxxxxxx xxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxx Xxxxxxxx xxxx xx xxxxxxxxxxxxx Xxxxxx: Xxxx xxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxxxx, xx xxxxxx xxxxx xxxx xx x Xx. xx Xxxx x XXxX xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx xxx xxx "xxxxxxxxxxx Xxxxxxxxxxxxx" xxx Xxxx, xxxx xxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxxxxxx, xxxx xxxxxx xxxxx xxxxxx xxx xx XXX xx Xxxxx xxx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx, xxxx xx xxxxx Xxxxxxxxxxxxxx xxx xxx xxxx xxx xxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxx xxxxxxxxx xX xx.x Xxx. x XXxXx. Xxxx Xxxxxxxx: Xxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx, xxxxx xxxxx xxxxxx xx xxxxxxx. Xxxxxx xxxxxxxxxxxx: Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxx xxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxx xxxxxxxxxxxxx. Xx xxxxxxxx xxxxx xxxxxxxxx Xxxx x xx X x.xx Xxx. x XXxX xxxxxx:xxxxxx"Xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxxxxx xx Xxxx xxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx."

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxxxxx Xxxxxxxxxxxxx: Xxx xxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxx
• Xxxxxxxxxxxxx: Xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx
• Xxxxxxxxxxxxx: Xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx
• Xxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx

xxxxxx

4. Häusliches Arbeitszimmer:
In der Coronazeit interessante Berechnung für Lehrer

Xxx Xxxxxxxxxxx xxxx xxx xxxx xxxxx Xxxxxxxx xxx xxxx Xxxxxx, xxxx xxxx Xxxxxx, xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xx Xxxxxxxxxxxxxxxxxx, Xxxxxxxx xx Xxxxxxxxxxxxxxxxx, Xxxxxxxx xx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx x xxx Xxxxx xxx Xxxxxxxxxxxxx xxx xxxx. Xxxx xxxxx Xxxxxx xxx xx xxx Xxxxxx xxxx xxx xxxx xxxx Xxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxxx xxx xxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xx xxxxx xxxxx xx xxx Xxxxxx xxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxx xxx xxxx xxxx xxxx xxxxx Xxxx xxx Xxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxx xx xxxxxx xxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xx xxxxxxxxxx

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

Xxxxxx xxxxxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx xxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xx x.xxx XXX xxx Xxxx xxxxxxx xxxxxx. Xx xxx Xxxxxxxxxxxx xxxx xxxx xxxx xxxxxx xxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxx, xx xxxxx xxx Xxxxxx xxxxxxxxxxx xxx xxxx xxx, xxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxx xxx xxxxxxxxxxx xxx x.xxx XXX. Xxxx xx xxxxxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx xxx "Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx" xxx.

Xxxxxxxx:xxxxxx
Xxxxxx Xxxxxxxx xxx xx Xxxxx xxxx xxxxxxxxx xx xxx Xxxxxx xxxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxx xxx, xxxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxx xxxx xxxx xxxxx Xxxxxxxx xxxxxxx xxxxxxx xxxxxxx. Xxxxx xxx xx xxxx Xxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxx xxx xxx XxxxxxxXxxxxxxxxx xxxxxxxxxxx xxxxxx. Xx xxxxx xxxx xxxxxxxxx Xxxx:

Xxxxxxx: Xxxx xxx Xxxx xxx xx.x. xxx xx.x.xxxx xxx xxxx xxxxxx xxxx xxx Xxxxxxxxxx xxxxxx xxxx xxx "Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx" xx xxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxx: Xx xxxxxxx xx xxxxxx Xxxx xxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx x.xxx XXXx xxx Xxxxxx xxxx xxxxxxxx xxxx xxxxxxxxx. Xxx xxxx xxxx xx Xxxxxx, xxxxxxxxxxx x Xxxxxx. Xxxxxxxxxx, xxx Xxxxxxxxxxxx xxxxxxxx xxx XXX xxx Xxxxx, xx xxxx xxxxx xxx xxxxx xxxxxxxxx:

Xxxx xxx xxxxxxxxxx xxx xxx Xxxxxxxx. Xxx Xxxxxx xxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxx xxxx xxx xxx Xxxxxx xx Xxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxxxxx Xxxxxxxxxxxxx: Xxx xxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxx
• Xxxxxxxxxxxxx: Xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx
• Xxxxxxxxxxxxx: Xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx

xxxxxx

5. Häusliches Arbeitszimmer: Anteiliger Gewinn bei Verkauf des Eigenheims steuerfrei

Xxxx xxx xxxxxx xxxxxxxxx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxxx xxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx. Xxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxx xxxxx Xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxxxx xxxx x xxx xxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx x xxx xxxxxx xx xxxx x xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxx xxxxxxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xx xxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxXxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xx xxxxxx Xxxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

• Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx" xxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx, xxx xxxx xx xxx x xx xxxxxxxx xxxxxx xxxxxxxxx x Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxxx xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xx xx xxxx xxxxxxxx Xxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxx x xxx xxxxxx xxxxx xx xx. Xxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxx xx xxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xx xx Xxx. x Xxxx x Xx. x Xxxx x XXxX xxxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx xxxxxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx, xx xxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx xx xxxxxxx Xxxxxxxxxxx xx Xxxxx xxx Xxxx xxxxxxx xxxx.
• Xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxx, xxxxx xx xxxxxxx xxxxx xxxxxx xx, xx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x Xx. x Xxxx x XXxX xxx.

XXXXX: Xxx Xxxxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx, xxxx xxx Xxxxxxxxx

• xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx, xxxx
• xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx. Xxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxxxxxxx xxxxxxx xxx. Xxxxx xxxxxxxxxxxx xxx xxxxxx, xxxx xxxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxx xx xxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xx xxxxxx xxx xxxxxxx Xxxx xxxxx xx.
• Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx, xxxx xxxxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxx, xxxxx xxxxxx xxx Xxxxxxxx xxxxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx" xx xxxxxxxx. Xxxx xxxx xxx Xxxxx xxx xXxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxx xxx XXX xxxxx xxx. Xxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxx xx x,xx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxx. xxxxx, xxxx xxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxxxxxx, xxx xxxx xxxxxx xxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxx xxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxxxxx Xxxxxxxxxxxxx: Xxx xxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxx
• Xxxxxxxxxxxxx: Xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx
• Xxxxxxxxxxxxx: Xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx

xxxxxx

6. Beruflicher Umzug:
Höhere Umzugskostenpauschale ab April 2021

Xxx xxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxx, xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxx xx XXXXx.

• Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx. Xxxxx xxxx xxxxx xxxx xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx, xxxxxxx xx xxxx xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx x xxx xxxxx xxxxxx xxx Xxxxxx xxx xxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx x xx xxx "xxxxxxxx Xxxxxxxx" xxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.
• Xxxxxxxx, xxx xxxxxxxx xxx xxxx xxxx xxx Xxxxx xxxxx Xxxxxxx xxxxxxxxxxxx xxxxx, xxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxx. Xxxx xxxx xxxxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xx xxx xxxxx xx xxxxxx Xxxxxxxxxxxxx.
• Xxxxxxxx xxxx xxxxx Xxxxxxxx xxx xxxx xxxxx, xxx xxx Xxx xxxx xxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxx xxx xxx xxx Xxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xx xxx x. Xxxxx xxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxx Xxxxxxxx xxxxxxx Xxx xxxx xxxxxx: Xxx Xxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx.

Xxxxxxxxxx xxx Xxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxxx xxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxxx xxxx xxx x.x.xxxx xxxxxxxxx.

Xxxx xxxx xx xxx xxxxx Xxxxxxxx xxxx Xxxxxxx xx Xxxxx xxxx:xxxxxxXxxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx

xxxxxx

7. Firmenwagen:
Mindern Kosten der privaten Garage den Nutzungswert?

Xxxx xxx xxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxx xx xxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxx xxx xxx. x xxXxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xx xxx Xxxxxx xxxxx xx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxx xx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxxx xxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxx, xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xx xxx xxxxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxxxxxxx xxx x.xx.xxxx, xx X xxxxx, Xxxxxxxx XXXX X xxxxxx.

• Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxx, xxx xxxx xxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxx, xx xxx Xxxxxxxx xxxxxx xx xxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx.
• Xxxxx xxxxxxxxxxxxxxxxxxx XxxxXxxxxx xxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxx, xxx xxxxxxxxxxx xxx xxx XxxxXxxxxxx xxxxxxxxxxxxxxx xxx. xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xx xxxxxxx, xxx x.X. xxx xx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx. Xx xxxxxx xxx XXX xxxxxxxxxxxxx xxx "xxx xxx Xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxx" xxx. "xxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxx" xxx. xxx "xxxxx xxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx" xxxxxxxxxxxx Xxxxxxxxxxxx xx. Xxxxxxx xxxxxx xxxxx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx Xxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx.
• XxxxxxxxxXxxxxxxxxxxxxxxxxxxxx Xxxx xxx XxX xxxx xxxxx xxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxx. Xxx Xxxxxxx xxx Xxxxxx xxx xxxxx xxxxxxxxx, xx xxx Xxxxxxxx xxxxxx xx xxxxxxx. Xxx Xxxxxxxxxxxxx xx xxx Xxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx. xxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xx xxx xxxxxxx Xxxxxx xxx xxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxx. xxxxxxxxx, xx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xx xxxxxxx. Xxx Xxxxxxx xxx Xxxxxxx, xxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxx xxxx Xxxxx xxx Xxxx xxxxx xxx xxxx xx xxx Xxxx xxx Xxxxxxx xxx Xxxxxx xxxxx xxxxxx xxxxxxxxxxx xxxxx, xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxx xx xxxxxxxxx.

XXXXXXXXX: Xx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxx XXX xxxx xxx Xxxxxxxxxxx xxxxx. Xx xxxxxxx xxx, xx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxx xXxxxxxxxxxxx XXXX X xxxxxx.

xxxxxx

8. Meister-BAföG:
Darlehenserlass ist keine Einnahme und nicht steuerpflichtig

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXXx xxxx xxxxxxxxxx, xxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx xxx xxxx xxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx.xxxxxxXxxxxxxxXXxxxXx. Xxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxx xxxxxxxxxxxxx Xxxxxxxx. Xxx xxxxx Xxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxxx, xxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxx xx xxx Xxx. x XXXXxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxx xxxxxxx xxxxxxxxxx xxxxxx. Xx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxx x Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx x xxxxxxx, xxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xXX Xxxxxxxxxxxxx xxx xx.x.xxxx,xx X xxxxx, Xxxxxxxx XX X xxxxx.

• Xxx Xxxx: Xxxx Xxxxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx XxXxXxxxxxxx xxx. Xx Xxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxx, xxxx xx x xxx Xxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxx Xxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx: Xxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxx.
• Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx Xxxxx. Xxx Xxxxxxx xxxxx xxxxx Xxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx.

xxxxxx

9. Betriebsveranstaltungen:
Teilnehmer versteuern für absagende Kollege mit!

Xx xxxxx xxxxxxxxxxx xxxxxx xxx Xxxx, xx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxx xxxxxxxxxxx xxxxxxx. Xxxxx xxx Xxxxxx xxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxx: Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx xxxxx Xxxxxx xxx xxx XXX xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxx XXX xxxx xxxx xxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx. Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxx. Xx xxxx, xx xxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxx xxx xxx XXX xxxxxxx.

Xx xxxxx xxx Xxxxxxxxxxxxx Xxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxx, xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxxx xxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx. Xx xxx xxxxx xxxxxxxxxx, xxx xxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx "XxxXxxxxXxxxxx" xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx xXX Xxxxx xxx xx.x.xxxx, x X xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxx xxxxxx xxxxxxxx: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxx xxx xxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxxx xxxx xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx, xx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxxxxxx xx Xxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxx xx. Xx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxxxxxxxx xxx xx Xxxxxxxxxxxx xx xxx Xxxxxxxx xxxx, xxxx xxxx xxxx xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxx, xx xxx Xxxxxx, xxx xxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxx Xxxxxx xxxxx xxxx xx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxx Xxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxx. Xxx XXX xxxxx xxx "Xxxxxxxxxxxxxxx" xxx xxxxxxxxxxxxxx xx.
• Xxxxxxxxxxx: Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxx xxxxxx, xx xxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxxxx xxxxxxx. Xxx xxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXx xxx "Xxxxxxxxxxxx", xxx xxxxxxxxxxxx xx xxxxxxxxx xxxx, xxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxx xxxxx, xx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxx xxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxx xxxx Xxxxx, Xxxxxxxxx, Xxxxxxxxxxx, Xxxx, XX, Xxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxx. Xxxxxxxxxx, xxx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxxxx xx xxxxxxxxxxxxxxxx. Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xXXxXxxxxx. xxxxxxx, X. xxx. Xxx xxxx xxxx Xxxxxxxxx xx Xxxxxxxxxxxx, xxx xxxxxxxxxx xxx xxxxx xxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxxx xxx xxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxxx xxx xx xxxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxx. Xxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxx, xxxxx xxx xxxxxxx Xxxxxx xxxxxxxxxx. Xxxx xxxx xxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxx. Xxxx xx xxx xxxx xxxxxx Xxxxxx, xxx xxx xxxx xxxxxx xxxxxxxx xxxxx. Xxxxxxxx xxxx Xxxxxxx, xxx xxxx xxx xxxxx Xxxxxxxxxx xxxxxxxx xxxx, xxxxx xxx Xxxxxx xxxx xxx Xxxxxxxx xx xxxxxxxxx. Xxxxxxxx: Xxxx Xxxxxxx xxx XXX xxxxxxxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxx xx xxx xxxx xxxxxxxxx Xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx xxx xxxxxxxx Xxxxxx xxx xxx Xxxxxx xxxx xxxxx xxxxxxxxxx xxx Xxxxxx xxxx xxxx xxxxxxxxxxxxx xxxx. XXxXxxxxx xxxxxxx, X. xxxx.

XXXXXXXXX:xxxxxxXxxxxxxx xxx, xx xxx Xxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxx, Xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxx xxxx xxx xxxxx xxx xxx Xxxxxxxxxx xxx xxx XXX xxxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxxxx XxxxxxxxXxxxxxxx xx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx xxxxx xxxxx xx xxx xxxxXXXxXxxxxx xxxxxxxxxxxxx xxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx. Xxxx xxxx xxxxxx Xxxxxx xxx xxxx xx xxx xxxxx Xxxxxxxxxx xxxxxxxx. Xx xxxxxxx xxxx, xxxxxx xxx xx Xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxx xxxx xxxx xxx xxxx xx xxxx xxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxx xxxxxxxxxx xxx xx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxx. Xx xxxxxx Xxxx xxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx x xxxxxx xxxx Xxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxx. Xxx xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. XxxxXxxxxxx!

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxx: Xxxx xxx XxxxxxxxxxxxXxxxxxxxx xxxxxxxxxx xxxxxxx

xxxxxx

10. Berufskrankheiten:
Zwei neue Erkrankungen anerkannt - mit steuerlichen Folgen

Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xx xxx xxx. XxxxxxxxxxxxxxxxxxXxxxxxxxxx xXXXx xxxxxxxxxxx xxxx. Xxxxxxxxx Xxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxx, xxxxx Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx "Xxxxxx x xxx XxxxxxxxxxxxxxxxxxXxxxxxxxxx" xxxxx xxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxx xx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, x.x. xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xxxx.

XXXXXXX xxxxxx xx xxx x.x.xxxx xxxx xxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxx xxx Xxxxxx xxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx.

• XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxxxxXxxxxx xxxx. Xxx xxxx xxxxxxxxx xxxxxx, xxxx
  • xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx "Xxxxxxxxxxx" xx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx,
  • xxx xxxxxxxxx Xxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx Xxx Xxxxxx xxx xxxxx Xxxxxxx xxx xxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxx xxx xxx
  • xxx Xxxxxxxxxxxxx xxx xx Xxxxxxxxxxxx xxxxxxxx Xxxx xxxxxxxxxx x.xxx Xxxxxx xxxxxxxx.
• Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxxxxXxxxxx xxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx, xxxx
  • xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx "Xxxxxxxxxxx" xxxxxxxx,
  • xxx xxxxxxxxx Xxxxxx xx Xxxxxxxxxxxx xxxxx Xxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xXxxxxxxxxxxxxxxxxxxxxx xxx
  • xxx xxxxxxxxx Xxxxxx xxxxxx xxx xxxx xxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx. Xxxxx xxxxxx xxxx Xxxxxxxx, Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxx Xxxxxxxx: Xxx xxxxx xxxx xxxx x xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx x xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx x xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx x "xxxxx xxx Xxxxx", xxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxx. Xxxx xxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxx, xxx xx Xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxx xxxx xx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx

xxxxxx

1. Flutkatastrophe 2021:
Steuererleichterungen für Geschädigte und Unterstützer

Xx xx. xxx xx. Xxxx xxxx xxx xxxx xx XxxxxxxxxxXxxxx x xxxxxxxxxxxx xx xxx Xxxxx x xxx xx XxxxxxxxxxXxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xx xx. Xxxx xxxxx xxxx Xxxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxxx. Xxxxx xxxxx xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxx xxxxxxxx. Xxxx "Xxxxx" xxx Xxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx Xxxx xxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx, xxxxxxxxxx Xxxxxxxx xxxxxx xxx xxx Xxxxxx, xxxxx Xxx xxx Xxx xxxxxxxx, xxxxx xxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxx. Xxx Xxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxx. Xxxxx Xxxxxxxxxxx xxxxxx xx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx, xxx xxx xxx Xxxx xx Xxxx xxx xxx xxx. "Xxxxxxxxxxxxxxxxxx" xx Xxxxx xxxxx. Xx xxxx xxxxxxx xx Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx XxxxxxxxxxXxxxx, XxxxxxxxxxXxxxxxxxx xxx Xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxx, Xxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxx xxx Xxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx xxxxx, xxxx "xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx"xxxxxxxxxxxxxxxxxx xX xx.x Xx. x XXxXx. Xxxxxx xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxxx, xxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx. Xxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxx, xxxx xxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxx xxx.

Xx xxx xxxxxxxxxxx Xxxxx xxx Xxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx XX xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxx.

XXXXXXXXX: Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx "xxxx xxx. Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxx.x Xx.xxxxxxx XXxX xxxxxxxxx" xxx xxxx xxxxxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxx, Xx.xxxxxxXXx. Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx.

Xxxx xxxx xxxxxx Xxxxxxxxxxx:

• Xxx Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxxxxx xxxxxxxxx Xxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxx xxx xxx Xxxxx Xxxxx Xxxxxxxxxx, xxx Xxxxxx xxx Xxxxxx xxx Xxxxx Xxxxxxxxxxxxx. Xxx xxxxxxxx xxxxxxxx x xxx x Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx, xxxxx xxxx xxxxx xxxxxxx Xxxx xxxxxxxxxxxxxx xxx. Xxxxxxx xxxxx xx xxxx xxxxx xxxxxxxxx, xxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxx, xxxx Xxxx xxx Xxxxxxxx xxx. xxxxxxx xx xxxxxxx!
• Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxxxxxx xx xxx XXxXxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx x.xxx XXX xxx xx x, xxxxxxxxxx x.xxx XXX, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxxxx Xxx xxxxxx, xxxx Xxx xxxx xxxxxxxxx xxxx Xxxxxxxx xxxxx xxxxxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxx Xxx xxx xxxxxxxxx Xxxxxxxxx xxx xx x, xxxxxxxxxx x.xxx XXX, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx.
• Xxxxxx Xxx Xxxx Xxxxxxxxxxxx xxxxx xx Xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx. Xxx xxxx xxxx xxxx, xxxx Xxx xxx Xxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxx xxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxx x xxxxx xxxxxx xxx Xxxxxxxxxxxxx x xxxxxxx Xxx xx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx.
• Xxxxx Xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx Xxx Xxxx Xxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxx xxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx.
• Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxxxxx xxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxxxxx xxxx xxxxx Xxxxx xxx Xxxxxxxxxx xxx xxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxx Xxx xxxx xxx Xxxxxxxx "Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx".

Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx Xxxxxxxx:xxxxxxXxxxxxxxxxxxxxx xx Xxxx xxxx: Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx .

xxxxxx

2. Haushaltsnahe Dienste:
Kosten für ein Hausnotrufsystem steuerbegünstigt

Xxxx xx xxxxxxxxx xxxxxxxxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx, xx xxxx Xxxxx xxx Xxxxxxxxx xx Xxxxxxx. Xxxx xxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx, xxx xxxx xxxx xxxx, xxxx xxxxx Xxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxxxxxx xxxxxx xxxx, xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxx:

• Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx, xxxxxxxxxx x.xxx XXX xx Xxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXxXx.
• Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxx"Xxxxxxxxx Xxxxxxx" xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xx x xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxxx XXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.
• Xxxxx xxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx "Xxxxxxxxx Xxxxxxx"xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxx xxxx, xxxx xxxxxxxxxXxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xx xx x xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx. Xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx Xxxxx xxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx Xxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx, Xxxxxxxx xxxxxxxxxxx.

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

XXXXXXXXX:xxxxxxXxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxx. Xxxx xxxxx xxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xXx. XX X xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx

xxxxxx

3. Versicherungsleistung:
Steuerfreiheit trotz Bezeichnung als "Verdienstausfall"

Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx: Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxx xxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xx xxxxxxxxxx xxxx. Xxxxxxxx xxx xxxx xx xx xx Xx. x Xxxxxx. x xxx Xxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxx" xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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

XXXXXXXXX:xxxxxxXxx XXX xxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx xxxxxx xx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx Xxxxx xxxxxxxx xxxxx. Xx xxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxx xxxx xxxxxx xx xxxxxxx, xx xxx Xxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxx xxxx xxxx xxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxx xx xxxxxxxx, xxxx xxx XXX xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxx, xxx Xxxxxx xxx xxxxxxxxxxx Xxxxx xxx xxxxx xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx.

xxxxxx

1. Übertragung des BEA-Freibetrages: Ein Buch mit sieben Siegeln!

Xxxx Xxxxxx xxxx xx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx XXXxXxxxxxxxxx xxxxxxx. Xxxxxxxx xxxxxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xx. Xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx, xxxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx XXXxXxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx.

Xxx Xxxxxxxxxx xxx xxx xxxxxxxxx:

Xxx Xxxx xxxx xxx Xxxxxxxxxx Xxxxx Xxxxxxxxxx Xxxxx xxxxx xxxxxx Xxxxxxxxx xxx xxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx xx xxx Xxxx. Xxxxxxxxxx Xxxx xxxxxx xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx Xxxxx xx Xxxxxxx xxxxxxxxxx XXXxXxxxxxxxxx x xxxx Xxxxxxxxxxxxxxx xxx Xxxxxx x xxxx xx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxx xxxxxxxxxxx xxxxxx xxxx. Xxx xxxxxx: Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxx XXXxXxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxx xxxxxxxx, xxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XXX X xxxxx xxx XXX X xxxxxx. Xxx xxxxxxxxx xxxxxxxxx xxx xx xxx xxx Xxxxxxxxxxx xxxxxxxx: Xxx xxxxx Xxxxxxxxxx xxx xx xx Xxxxxx x Xxxx x XXxX xxx xxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxx xxx XXXxXxxxxxxxxxxx xxxxxx x xxxxxxxxxx xxxx xx xxx Xxxx xxxx.

Xxx xxxxxxx xxx xx xxxxx xxxxx xxxxxxxxxxx. Xxxx xx xxxx xxxx xxxxxxxxxxxxx! Xxxx xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxx x xxx xx xx Xxx. x XXxX, xx xxx xx xxxxxx:xxxxxx"Xxxx xxxxxxxxxxxx .... xxxxxxxx xxx, xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx, xxx xxx xxx Xxxx xxxxx xxxxxxxx xxx, Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxx xxxxxxxxxxxx xx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx."

Xxx xxxxxxxx xxxx: Xxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxx xxx xx Xxx. x Xxxx x XXxXx xxxxx xxxx xxx xxxxxxxxxxxx xxx XXXxXxxxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx. Xxxx xxxxxxx Xxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxx

Xxxxxxxx:
Xxx xxxxxxxxxxxxxxx Xxxx xxxx xxx xxx Xxxxxx. Xxx Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx, xx xxxx xxx Xxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxx xxx xxxx xxx Xxxxxxx, xxxx xxxx xxx Xxxxx xxxxx xx xxx xxxxxxxxxx Xxxx xxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxx xxx XXXxXxxxxxxxxxxx. Xxx Xxxxx xxxx xxx xxxxxxxxxxxxx, xxxx xx xxxxxxxxx, xxxx xx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxx xx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx. Xxxx xxxxxx xx xxxxx, xxxx Xxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx xxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxx. Xxxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxx.

Xxx Xxxxx xxx, xxxx xxxx Xxxxxxxxx "xx xxxxx xxxxxxxxxxxxxx Xxxxxx" xxxxxxxx. Xx Xxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx "xx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx" xxxxx xxxxxx xxxxxxxxxx. Xxxx xxx XXX xxxxxxxx, xxx xxxxx xxxxx Xxxxxxxxx "xx xxxxx xxxxxxxxxxxxxx Xxxxxx" xx xxxxxxxxx xxx:

• Xxxx xxx xxx Xxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx xx x xxxxxxxx, xxxxx xxxxxxx Xxxxxxxx xx xxxxxx Xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXX X xxxxx.
• Xxxx Xxxxxxxxxx xxx XXX xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxx xxx xxxxx Xxxxxxxx xxxx Xxxx xxx Xxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxx, xxx xxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx XXX xx xxx x.x. Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xx x.

XXXXXXX:xxxxxxXx xxx xxx xxxxx Xxxxxxxx, xxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxx "Xxxxxxxxxx, Xxxxxxxxxxxxxxxx, XXXxXxxxxxxxxx xxx." xxxxxxxxxxxx xxx. Xxx xxxx xx xxxx xxxxxxxxxxxxx Xxxx xxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxx, xxx xxxxxxxxx xxxxxxxx!

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

2. Kinderbetreuungskosten:
Arbeitgeberzuschuss mindert abziehbaren Aufwand

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

Xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx. Xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx.

Xxxx xxx xxxx xxxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

• Xxx Xxxx: Xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX. Xxxxxxxx xxxxxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX. Xxx Xxxxxxxxx xxxxxxx xxx xx xxxxxx Xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxx Xxxxx xxxxxx xxxxxx Xxxxxx. Xxx xxxx xxx XXX xxx xxxx Xxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx, xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxx. Xxxxx xxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxxxxxxxxxxxxxxxx: Xxxxx xxx Xxxxxxxxxxxxxx
• Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx

xxxxxx

1. Ehrenamt:
Für Tätigkeit im Gemeinde- oder Stadtrat höhere Steuerfreibeträge

Xxxxx Xxxxxxx xxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx Xxxxxxxxxxxxxx, xxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx Xx. xx x X xxxx x xxx x xx xxxxxx x.

• Xxxx Xxxxxxxxx xxx xxx xx xxx.xxx Xxxxxxxxxx xxxxxx xxx Xxxxx, xxxx xxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxx xxx Xxxx xxxxxxxxx xxxxxxxxxx xxx. Xxx xxxx xxxxx xxx xx xxx XXX xxxxxxxxxx. Xxxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxx xxx xxx xx xxx XXX xxxxxxxxx.
• Xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxx xx xxxxx Xxxxxx xxx xxxxx xxx XXX xxx xxx xxxxx xxx XxxxxxxxxxxXxxxxxxxxxx xxxxxxxx xX x.xx XXxX xx xx x Xx. xx Xxxx x XXxXx. Xxxx xxx xxxxxxxx Xxxxxxxx xx xxxxxxxxxx Xxxxxxxx xxxx xxx xxx. XxxxxxxxxxxXxxxxx. Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx:

XXXXXXXXX: Xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxx xxx XXXxxxxxxxxxx xxxx: xxx XXXx xxxxxxxxx xxx. xxx x.xxx XXX xx Xxxx xxxxxxxxxx xxxxxxxx X x.xx Xxx. x XXxXx. Xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxx xxx xxx.xxx Xxxxxxxxx xxx xxxx xxxxxx xxx.

Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXxXX xxxx X. xxxx. Xxx Xxxxxxxxxx xxxx xxxxxxxxx xx xxx "Xxxxxx X" xXxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxx

xxxxxx

2. Umsatzsteuer:
Erleichterung für Mitglieder von Aufsichtsgremien

Xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxx xx xxxxxxxxx Xxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxx xxxxxx xxxx "xxx" Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxx xxxx Xxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxx xxxx xxxxxxx: Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxx. Xxxx xx xxx xx xxxxxxx xxx Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx x xxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx x xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxx.

Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxx xxxxx xxxxxx xxxx. Xxxxxxxx xxxxxx xxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxxx xxxx xxxx xxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxx x X X xxxxxx. Xxxxxxx xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxx, xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXX X x x X xxxxxxxxxxxxx :xxxx. Xxxxxx xxxx xxxxx xxxxxxx:

• Xxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xx xxxxx xxxxxxxxxxxxxx xxxxxx. Xx xxx xxxx xxxx Xxxxxxxxxxx, xxxx xxx. xxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xx Xxxxxxxx xxxxxxx xxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx.
• Xxxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxx xxxxxxxxxxxx xx Xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxx xxxx.
• Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx, xxxx xx xxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxx, xxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxx.
• Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxx, xxx xx xxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx, xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx XxxxxXxxxxxxxXxxxxx xxxxx xx xxxxxxxxxxxxxxxx.
• Xxx Xxxxxxx xxx xxxx xxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxxx. Xxxxxxxxx xxx xxx XxxxxXxxxxxxxXxxxxx xxxx xx xxxxxxxxxxxx Xxxxxxx xxxxxxxx.
• XxxxxxxxxXxxxxxxxxxxxxxxx xxxxxxxxxxxxxXxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxx Xxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxx xxxxxxxxxxx, xxx xx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxx, xxxx xxxxx xxxxxx xxx Xxxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxx xxx XXXxXxxxxxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxx xxxxxxxxxx. Xx xxxx xxxx xxxxx xxxxxxxxxxx, xxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxx xxxxxxxxxxxxxxx xx.xx.xxxx xxxxxxxxxxx xxxxxx xxxx. Xxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxx xxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx, xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx x xxxx x Xxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxx xx Xxx. x Xx. x XXxXx xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xx XXxXx xxxxxxxxxx xxxx. Xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxX. xxx xx.x.xxxx xX xxxx X x xx x Xx xxxx xxxxxx xx xxxx:xxxxxx"Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX. Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxx xx XXxXx. Xxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx, x.X. xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx."

xxxxxx

1. Steuerzinsen:
Zinssatz von 6 Prozent seit 2014 verfassungswidrig!

Xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxx. XxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x,x Xxxxxxx xx xxxxxx Xxxxx. Xxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxx XXx. Xxx Xxxxx xxx Xxxxxxxxxx xxx xx Xxxxxx xxxxxxxxxx xxx xxx XXx. Xxx Xxxxxxxx xxx x Xxxxxxx x.x. xxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxxx, xx xxxx xxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxx Xxxxxx xxxx Xxxx xxx xxxxx xx Xxxxxxxxxxxxxx xxxxxx. Xx Xxxxxxxxx xxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx x Xxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx XXXx. Xxxxxxxxxx xxxxx xxx, xxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxx xx xxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx. Xxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxx xx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx.

• Xxx Xxxxxxxxxxxxxxx xxxxx xx Xxxx xxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx x Xxxxxxx xxx Xxxx xxx Xxxxx xxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx. Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxx xxx XXX xxx Xxxxxxxx xxxxxxxxx xxxx xxx Xxxx xxx x.xx.xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx xxx xxx xx.x.xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, X X xxxxxx. Xxxxxxx xxx xxx XXX xx Xxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx x Xxxxxxx x.x.xxxxxxxxxx xx Xxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXX X xxxxxx.
• Xxxxxxx x xx Xxxxx xxxx x xxxxxx xxxx xxx Xxxxxxxxxxxxxxx, xxx xxxx xxx x. Xxxxx, xxxx xxxxxxxx "xxxxxxxx" Xxxxxxxx xxxxx xxxx xxxxxxx xxxxxx xxx xxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx: Xxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx"xxxxxxxxxxxxxx" Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx x Xxxxxxx xxxxxxxxxx x xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxx!xxxxxxxXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxx.
• Xxxx xxx xxxxxxx Xxxxx xxx XXX x xxxxxxx xxx x. Xxxxx x xxxxx xxxxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx x Xxxxxxx xxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxx xxx x. Xxxxxx xxxxxxxxxxxxx. Xxxx xxxxxx: Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXXX X xxxxxx.
• Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxx Xxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxx. Xxx xxxxxxxx, xxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxx xxxxxxx. Xxxx xxxx xxxx xxx xxxx, xxxx Xxx xxxxx xxxxxxxxxxxxxx Xxxxxx x xx xxxxxx xx Xxxx xxxxx Xxxxxxxxxx x xxx Xxxxxxxxx xxxxxxxxx xxxxx. Xxx Xxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx, xxxxxxx xxxx xxx Xxxxxxxxxx xx xxx x.x.xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxxx.
• Xxx Xxxxxxxxxxxx xxxxxxxx xx Xxx xxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx x,x Xxxxxxx x.x. xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxx. x Xxxx x Xx. x XX xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxx.

XXXXXXX xxx xxxx xxxx xxxxxx Xxxxxx xxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx x xxxxxx xxx xxxxxxxxxx: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx x,x Xxxxxxx xxxxxxxxx xxx. x Xxxxxxx xxxxxxxxx xxxxxxxxxxx xxx x.x.xxxx xxxxxxxxxxxxxxxxx! Xxxx xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx x.x.xxxx. Xxx Xxxxxxxx xx xx xxxx xxx xx xxx Xxx. x Xxxx x XX xxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xXXxxxXxXxxxxxx xxx x.x.xxxx, x XxX xxxxxxx, x XxX xxxxxxxx.

• Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xx xxxx XX xxx xxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xx xxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxx, xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxx xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxx xxx x Xxxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxxx xxxxx xxxx xxxxx xxx xxx Xxxxxxxxxx.
• Xxxx Xxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxx, xxxx xxxx xxxxxx Xxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxx.
• Xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx,xxxxxxxxx xxx xx.x.xxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxxxx xxx xxxx xxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxxx Xxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxx. Xxx xxxx Xxxxxx xx xxxx Xxxxxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxx, xxxx Xxxx xxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxx xxxx xxxx xxxxxx: Xxx xxxx Xxxxxx xx xxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxxx xxxxx Xxxx xxxxxxxxxxxxx xxxxxxx. Xx xxxx xxx xxx Xxxxxx xxxxxxxxxxxx xxxxx, xxxx xxxxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxx, xxxxxx xxxxxxxxxx. Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxx xx xxxxxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxx xxxxxx, xxxx xxx xx xxx xxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxx: Xxxx xx xx Xxx. x Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx Xxxxxxxxxxxxx. Xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxx xxxx xx xxxx xxxx xxxxxxxxxx, xxx xxxx Xxxxxx xxx xxxx xxxxx Xxxxxx xxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx: Xxx xxxxxxx xxxxx xxxxxxx, xxxx xxx Xxxxxx xxx "xxxxxxxxxxxx" Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx. Xxxx xxxx xxxx xxx xxxxxxxx xxxx, xx xxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx.

Xxx xxxx xxxx xxx Xxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxx xxxxx, xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xx xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxx xxxx xxxxxx xxxx xxxxxxxxxxx. Xxx XXX xxx xxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxxx xxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx XXX xxxxxxxx, xxxxxxxxx x,x Xxxxxxx xXXxXx. xxxxxxxx xxx xx.x.xxxxx XXxXx. xxxxxxxx X. xxx.

XXXXXXX: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx.

xxx Xxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxXxxxxxxxxxxxxx. Xxx Xxxxxxxx xxx xxxx Xxxxxxxxx xxxx xxxx xxx x.x.xxxx xxxxxxxxxxxxxxxxx xx xxxx, xxxx xxxx xxxxxxxxx xxxx xx xxxx xx xxx x.x.xxxx xxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxx, xxx xx x Xxxxx xxxx xx Xxxxxxx xxxxxxxx xxx, xxxxxxxx xxx xxxx xx xxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx.

xxx Xxx xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxx Xxxxxxx, xxx xxxx xxxxxx xxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx. Xx xxx Xxxx xxx Xxxxx, Xxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxx xxx Xxxxxxxxxxxx xxx xxxx xxx xXxxxxxXxxxxxxxxx xxxx Xxxxxx xxxx Xxxxxxxxx. Xxx Xxxxxxxx xxx x Xxxxxxx xxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx xx Xxxxxx xxxxxxxxxx. Xxxx xxx Xxxxx xxx Xxxxxxxxxx xxx xx, xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx, xxx xxxxxx xxxxxxx xxxxxxx, xxxx xx xxx Xxxx xxxxxxx xxxx xxxx xxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxxx xx xxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxx xxxx x Xxxxxxx Xxxxxxx Xx Xxxxxxxxxxxxx xxxx xxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx, xxxxxx xxx xxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxxx. Xxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxxx xxxx xxx xxx Xxxxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxxx xx xxxx XX xx Xxxxx xxx x,x Xxxxxxxxxx Xxxx xxxxxxx.

xxxxxxxxxXxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxx xxxx xxx Xxxxx xxx xxxx: Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx, xxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxx xx xxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx. Xxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx x Xxxxxxx xxxxxxxxx xxx Xxxx. Xxx xxxxx "xxxxxxxxxxxx Xxxxxxxxxxxxxxx" xxx Xxxxxxxx xXxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xXxxxxxxxxxxx xxx xxxxxxx xxx xxx Xxx. x XXXx. Xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx x xxxxxxxxxx.

xxx Xxx xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxXxxxxxxXxxxxxxxxxxx: Xxx xxxxxxxxxxxx Xxxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxx xxx xxx Xxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxx. Xxx xxx xxxxxxxxx xxxxxx xxx xxx Xxxxxxx xxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx x Xxxxxxx xxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx.

XXXXXXX: Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx XxxxxxxXxxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx x xxx Xxxx xxxxxxxxxx x xxxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx. Xxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx x xxxxxxxx xxxxxxxxxxxxxxxxx x xxxxxxxxx Xxxxxxxxxx xxx xx xxxx Xxx. x Xxxx x XX xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxx xxxxxxxxxxx. Xxx xxxxxx: Xxx "xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx. Xxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xx xx x. Xxxx xxxx. Xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

xxxxxx

2. Geldwäsche:
Nachweispflicht bei Bareinzahlungen ab 10.000 Euro

Xxx xxxxxxxxxxxx xxxx xxxxx xxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxx x xxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxx xxxxxxx Xxxxxx xxxxx xxxxxx xxxxxxxxxxx. Xxxxxxxxxxxx xxxxx xxxxx xxxx xxxxxxxxxXxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx, x.X. xxxx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxx.

• Xxx Xxxx xxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx.xxx XXXxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxx xxxxxxxxxxxxx xxxxxx xxxxxx. Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xx.xxx XXX xxx xxx xxxxxx xxxxxxx xxxxxx.
• Xxx xx.x.xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx.xxx XXX. Xxx xxxxx Xxxxxxxxxxxx xxxxx xx.xxx XXX xxxx xxx Xxxxxxx xxxxxxxxx xxxxxx.
• Xxx xx.x.xxxx xxxxx xxx Xxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxx, Xxxxxx xxx Xxxxxx, xxxxxx xxxxxxxxxxxx x xxx xxxx xxx xx.xxx XXX xxxxxxxxxx.xxx XXX.xxxxxxXxx Xxxxxxx xxxxxx xxxxx xxxx Xxxxxxxxx xxxxxxx XXx xxxx Xxxxxxxxxxx.

XXXXXXX xxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxx xxx Xxxxxx: Xx xxx x.x.xxxx xxxxxxx Xxxxxx, xxx Xxxxxxx xxx xxxxx Xxxx xxxx Xxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxx xx xx.xxx XXX xxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xXXXxxx xx xxxxx xxxxx "Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx" xxxxxxxxxxxxxxxx xx x.x.xxxxx.

• Xxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx xx.xxx XXX xxxxxxxxxxxxxx.
• Xxxx xxx. Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx x.xxx XXX, x.X. xxxx Xxxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxx xxx xxxxx xxxxxxx Xxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxx xxx Xxxxxxxxxxx xxxxxxxx.
• Xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxx xx.xxx XXX xxxxxxxx xxx Xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxx. Xxxxxx xxxx xxxxxxxxx xxx x Xxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX: Xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx: xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxx Xxxx, xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxx, Xxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xx.X. Xxxxxx xx xxxxx Xxxxx xxxx Xxxxxxxxxxxx, Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx XXxXxxxxxxxxx xx xx.x.xxxx xxxxx Xxxx xxxxxxxxxxx, xx Xxxxx xxxxx Xxxxxxxxxxx x.x. xxxxxxxxxxXXxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx.xxx XXXxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx XX xxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxx xxx xxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx. Xxxx Xxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxx xx xxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxx Xxxxxxxx xxx xxx XXxxxxxxx Xxxxx xxx xx.xxx XXX xxxx xxxxx, xx xxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxx xx xxxxxxx.

Xxxxxxx xxxxx xxxxxxx xx xx xxx xx Xxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxx. Xx xxxxxxxxxxx xxx xxx xxx xxx XXX xx Xxxxxxxxxxxx, xx xxxxxxxxx xxx xx.xxx XXX xx Xxxxxxxx. Xx Xxxxxxx xxxxx xxx Xxxxxxxxxx xxxx xxx x.x.xxxx xxx x.xxx XXX, xx xxx Xxxxxxxx xxx x.xxx XXX, xx Xxxxxxx xxx x.xxx XXX, xx Xxxxxxxxx xxx x.xxx XXX, xx Xxxxxxx xxx x.xxx XXX. Xx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx x.xxx XXX xxx xxxx Xxxxxxxxxx xxx xx.xxx XXX.

xxxxxx

3. Prokon-Anleger:
Verluste aus Tausch von Genussrechten sind abziehbar

Xx Xxxxxx xxxx xxx xxx XxxxxxxxxxXxxxxxxxxxx Xxxxxx Xxxxxxxxxxxx Xxxxxxxx XxxX xxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xx Xxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxx xx xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xx xxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxx xxxx xx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx xXxxxxx xxx x.x.xxxx, xx X xxxxxx X,Xx. Xxxx xxxx xxx xxx Xxxxxx xxxxx xxxxx xxxxxxxxxxx, xxxx xx xxxxxxxxxxxx xx XxxxxxxXxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xx xxxxx XxxX. Xx Xxxxxx xxx xxxxx xxx Xxxxxxxxx xxx XxxX xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx XxxX xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxx xX xxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxx, xxx xx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxx xx, xx xxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxx xxxxx xx Xxxxx xxx xxx xxxxxxxxxx Xxxxxxx Xxxxxx.
• Xxxxxxxxxxx: Xxx xxx Xxxxxxxxxxxxx xxxxxxx xx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xxxx x Xx. x XXxX. Xx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxx xxxxx Xxxxxxxxxxx xx xxx XxxX xxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xxx Xxx. x Xxxx x XXxX xxx, xx xxxxx xxx xxx xxxxx "xxxxxxxxxxxx Xxxxxx" xxxxxxxxxxx xxxxxx xxxx. Xx Xxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxx Xxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxx xxx xxxx xxxxxxxxxx. XxxxxxxXxxxxxx xxx xxxx Xxxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx "xxxxxxx" xxxx, xxxxxxx xxx Xxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx

xxxxxx

1. Unwettersommer 2021:
Hausschäden steuerlich absetzbar

Xxx Xxxxxxxx xxx Xxxxxxx xxxx xxxxx xx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxxxxx. Xx xxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xx xxxxxx XxxxxxXxxxxxxxxx. Xxxx xxxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxx Xxxxxxxx xxxx Xxxxxxxx xxxxxxxxxx. Xxx xxxx xxxxxx xxxx xxx Xxxxx, xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxxxxx, xxx xxxxxx xx xxx Xxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx.

Xxxxxxxxx xxx Xxxxxxxxx: Xxx xxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxxx "xxxxxxxxxxxxx Xxxxxxxxxxx" xx Xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxx XXxX xxxxxxx xxxxxx, xxxxxx xxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxx xxx xxxx xx xxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxx, xxxx xxxxx xxxxxxx Xxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxx x xxx x Xxxxxxx x xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx x xxxxxx xxxxxx.

Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxx:

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

XXXXXXXXX: Xxxxxx Xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxxxxx, xxxxxxx Xxx xxx Xxxxxxxxx xxxxxxxxx: Xxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxxxxx xxxxxxxxxxxx, xxxxxxxxxx"xxxx xxx.xxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx X xx.x Xx. x XXxX xxxxxxxxx"xxxxxxxXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx xxxxxxxxx XXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxxx xxx xxxxxxxxxxxx xxx. xxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxxx xx Xxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx.

XxxxxxxxxxxxxXxxxxxxxxxxxxxxxx: Xxx XX Xxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx.xxxxxx"Xxxx xx xxxx xxxxxx Xxxxxxxxxxx xxxxxx, xx xxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx"xxxxxxxXX Xxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxxxxxx xx xxx XXxXxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx x.xxx XXX xxx xx x, xxxxxxxxxx x.xxx XXX, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxxxx Xxx xxxxxx, xxxx Xxx xxxx xxxxxxxxx xxxx Xxxxxxxx xxxxx xxxxxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxx xxxxxxxxxXxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxx x.x. Xxxxxxxxxxxxxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxxx" xxx xxx "xxxxxxxxxxxx xxxxxxxxx Xxxxxxxx" xxxxx. Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx XxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxx xx Xxxxxxxxx
• Xxxxxxxxxxxxxxx xx Xxxx xxxx: Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx

xxxxxx

2. Grunderwerbsteuer:
Abgabe auch auf künftige Erschließungskosten fällig?

Xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxx xxx Xxxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxx x Xxx. x XxXXxXx. Xxx Xxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx x Xxx. x Xx. x XxXXxXx. Xxx xxxx xxxx, xxxx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxx xxxx, xxxx xxxx xxxxx xxxxxxxxxx xxxxx

Xxxx xxx XXXxXxxxxxxxxxxxxx xxxx: Xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxx, xxxxxxxxxx xxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xx x Xxx. x Xx. x XxXXxX xxxxxxx, xx xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx. xx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx xxx, xxxx xxxx xxxxx xxxx xxxx xx xxxxxxxxx xxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxx XxX, Xxxxxxxx XX X xxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xx Xxxxxxxxx xxxxxxxxx xxxxx xxxxxxx xxx Xxxxxx xxxx xxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx Xxxxx xxx xxxx xx.xxx XXX. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxx xxx xxxxxx xxx xxx xxxxxxxx Xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx, xxxxxxxx xxx Xxxxxxx xxxxxxx, xxx xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxx, xxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxx xxxxxx, xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxx xxx Xxxxxxxxxxx xxx xxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx Xxxxxxx, xxxxx xxx Xxxxxxxxx xx xxxxx xxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxxxxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxx xXx: XX X xxxx, xxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxx xxxxx XX X xxxxx xxx XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

3. Umsatzsteuer:
Vermietung von Stellplätzen an Wohnungsmieter bleibt steuerfrei

Xxx Xxxxxxxxxx xxx XxxxXxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx, xxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxxxx: Xxx Xxxxxxxxxx xxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxx xxxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxx. Xxxxx Xxxxxx xxxx xxxxxxx xxxx Xxxxxx. Xxxx xx xxx xxxx Xxxxxxxxxxx xxxxxxx, xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx.

XXXXXXX xxx xxx XXX xxx xxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx, xxxx xxx xxx xxxxxx xxx xxxxxxxxx xxx. Xxx xxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxx Xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx xxx xxx xxxxxxxxx Xxxxxxxxx xx xxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxx Xxxxxx xxx xxxx xxxxxx Xxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx XXX xxx Xxxxxxxxxx XX, xxx xxx Xxxxx xxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx Xxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. xxxxxxx xxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxx. Xxxx xxxx xxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxx xxx xxx xxxx xxxxx Xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxxxxxxx xx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxx xxxxxxxxx Xxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx Xxxxxx xxxxxxx xxxxx Xxxxxxxxxxx. Xxx xxx xxxxxxxx Xxxx xxx Xxxxxxxxxxxx xxxxxx x.X. xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx xx Xxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx xx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxx xxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx.
• Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxxxx xxxxxxx: Xxx xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxx xxxxx xxxxxxxx, xx xxxx xxx Xxxxxx xxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxx xxx Xxx xx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxx xxxxxxxxx xxx. Xxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx, xxxx xxxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxx xxxxxxxxx xxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxxx x xxxxxxxxxxxxx xx xxxxxxxxxxxx x Xxxxxxxxxxxxx.
• Xxxx xxx XXX xxx xxx Xxxxxx xxxxxx xxxxxxxx xxx xxxxxx xxxx xxx xxx xxxxx xx Xxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, Xxxxxxxxx. Xxxxxx xxxxxx xxx Xxxxxxxxxx xxx XxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxx xxx xxxxxxxxx xxx. Xxxx xxx xxxx xxx Xxxx, xxxx xxx Xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxx xxxx xxxxx xxxxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxx Xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxx Xxxxxxxxxxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxx xx xxx xxx xxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx. Xx xxxxx xx xxxxxxxx xxxxx xxxxxx xx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxxxxxx xxxxxxx xx xxxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx, xxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxx xxx xxxxx xxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx, xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xx xxxxxxxxx Xxxx xxxxxxxx xxx xx Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx: Xxxxxxxxx Xxxxxxxx xxxxxxxxx xxx xxx Xxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxx xx Xxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxx xxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxxxx XxxxXxxxxxxxxxxx xx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx. Xxxx Xxxxxxxxxxxxx xxxxx xxxxx xxx, xxxx xxx Xxxxxx xxx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxx. Xxxx Xxxxxxxxx xxx, xxxx xxx Xxxx xx Xxxxxxxx xxx Xxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx: Xxxxxx Xxxxxxxxxxxx

xxxxxx

4. Wohnrecht:
Ausgleichszahlung für Ablösung des Rechts nicht sofort abziehbar

Xxx xxxxx xxxxxxxx Xxxx: Xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xx Xxxxx xxxxxx Xxxxx xxxx xxxxx Xxxxxxx xxx Xxxx xxxxx, xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xx xxxxx Xxxx xxxxxxxxxxx. Xxx xxxx xxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxx xxxxxxxxx Xxxx Xxxxxxx xxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xx xxx Xxxx xxxxxx xxxxxxx, xxxxxxx xx xxxxx xxxxx xxxxxxx Xxxxxx xxxxxx. Xxx Xxxxxxx xxx Xxxxx Xxxxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xx, xxx xx.xxx XXX xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxx xxx xXxxxxx xxx x.x.xxxx, x X xxxxxxx. Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xx xxxxx Xxxxx xxxxxxxxx, xxxxxxx xxx xx Xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xXxXx xxx x Xxxxxxx xxx Xxxx. Xx xxxxxxx xxxx xxxxxxxx xx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxx xxxx xxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxx.

Xx Xxxxxxxxxxx xxxxxx xxxx xx xxxxxxxxx xx xxx Xxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxxxxxx xxx xxx Xxxxxx xxxx xxx Xxxxx xxx Xxxxx xxxxx xx xxxxxxxxx. Xx xxxxxxx Xxxxxxx xxxxxxx xxxx xxxx xxxx xxx Xxxxx xxx XxxxxxXxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx XxX xx xxxxxxxxx.

XXXXXXXXX:xxxxxxXx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx XX xxxxxxxxxx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxx xxxxxxx xXx. XX X xxxxx. Xx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxx.

xxxxxx

5. E-Mobilität:
Wie ist die "Ladeinfrastruktur" steuerlich abzuschreiben?

Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxx. Xx Xxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxx: Xxxxxxxxx xxxx xx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxxxx xxxxxxx Xxxx xxx xx xxxxxxxx xxxxxxx Xxxx xxxxxxxx. Xxx xxx Xxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxx, xxxx xxxx Xxxxxxxxx, xxxxx xxx xxx Xxxxx, xx xxxxx xx xxxxx Xxxxx xxxx xxx xx Xxxx xxx Xxxxxxxxxxxx xXxXx xxxxxxxxx xxxxxx xxxxxxx. Xx xxxxxxx Xxxx xxxxxx xxxx xxx xxxxxxx Xxxxx, xxxxxx "xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx", xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxxx.

XXXXXXX xxxxxxxxxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx: xXxxxxx xxx xx.x.xxxx, X xxxxxxxxxx.xx, xxxxxxxxxxx:

Xx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx XxxxxXxxxxxxxXxxxx xxx xx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx XxXxxxxxxxxx xxxxx xx xxxxxxxxxxx, xxxx xxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx:

1. xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx. Xxxxxxx xxx. Xxxx Xxxxxxxxxx: x x xx Xxxxxx
2. xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx: x x xx Xxxxx.

XXXXXXXXX:xxxxxxXxxxxxx xxx Xxxxxx xxxxxxxxxxxxx xxx XXX xxxxxxx xxxxx xxxxxxxxxxxx, xxxxxxx xxxxx xx xxxxx Xxxxx xxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxx. Xxx xxxxxxxx Xxxxxx xxx xxxxxxxx xxx xxx Xxxxx xx Xxxx xxx XxX, xxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxxxx xxx xxxx xxxxxxxx " xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx" xxxxxxxx.

xxxxxx

1. Doppelbesteuerung von Renten:
Bundesverfassungsgericht soll entscheiden

Xxxx Xxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx. Xxx XXX xxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxx xxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx, xxxxxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx xXXXxXxxxxxx xxx xx.x.xxxx, X X xxxxx xxx X X xxxxxx.

XXXXXXX xxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxx xx Xxxx xxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxx XXX Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxxxx xxx xxxxxx Xxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxxx xxx Xx. x XxX xxxxxxx xxx x XxX xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx, xx xx xxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXx xxxx xxxx, xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx xxxxxx xxx xxx XXX xxxxxxxx. Xxx xx xxxxx Xxxxxxxxxxxx xx Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxx Xxxxx xxxxxxxx. Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxx xxxx xxxxxxxxxxxx. Xxxx xxx Xxxxxxx xxxxx xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, X X x x X xxxxxxxxxxxxx :xxxx. XXXX: Xxxxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx! Xxxxxxxx Xxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx x!x xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxx

xxxxxx

2. Versorgungsbezüge:
Sterbegeld aus der Beamtenversorgung nicht steuerfrei

Xxxx Xxx xxx Xxxxxxx xxx. Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx. Xxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxxxxxxx xxx xxxx xx xx xxx xxxx xxx Xxxxxxxx xxxxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxx xx x Xx. xx XXxX xxxxxxxxxx xxx.

Xxxxxxx xx x Xx. xx Xxxx x XXxX xxxx x.x. Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx. X x.xx Xxx. x XXxX xxxxxx xxxxxx x.x., xxxx Xxxxxxxxxx xx Xxxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxXxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx, xxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxx. Xx xxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x Xx. x Xxxxxx. x XXxX xxx xxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xx xx Xxx. x Xxxx x Xx. x XXxX. Xxxxxxxxxxx xxx xxxxx, xxxx xx xxxx xx xxxxx xxxxxxxxxx Xxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

• Xxx Xxxx: Xx xxxx xxxxxxxx xxx Xxxxxx xxx X, xxxxxx Xxxxxxxxxxxxxxxxx xxx. X xxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xx xxx xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxx xxxxxxxxx xx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx. Xxx Xxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxx, xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xx x Xx. xx XXxX xxxxxxxxxx.
• Xxxx Xxxxxxxxxx xxx XXX xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxx xxxxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX. Xxx Xxxxxxxxxx xxx xxx Xxxxx, xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxx Xxx xxx Xxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxx, x.x. xxxx xxxxxxxxxxx, x.X. xxx Xxxxxx xxxx xxx xxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxx xx xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxx xxxxxx.
• Xxxxxx xxx xxx Xxxxxxxxxx xxx xXxxxxxxxxxxxXxxxxxxxx xxxx xxxx xxx x xxx xxx Xxxxxxxxxxxxxxx xxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxxxxxxxxxx x xxx. Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx Xxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx xxxx, xxxx xxxxxxx xx xxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xXX Xxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxx X, Xxx. xxxxx XX X xxxxxx.

xxxxxx

1. Familienheim:
So vermeiden Sie die Zehnjahresfrist bei der Erbschaftsteuer

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 xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxx xxxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxx xx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xx xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xx, xx xxx xxxxxxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx"xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xx xxxxx xxxxxxxxxxx."

Xxx Xxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxx, xxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx xx xxxx xxxxxxxxxxxx, xxxx xxx Xxxx xxx xxx Xxxxxxxxxxxx xxx xxxxx "xxxxxxxxxx Xxxxx" xxxxxxxxx xxxx. Xxx xxx xxxxx xxxxxxxxxx Xxxxx xxxx xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxx xx xxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxx. Xxxxxx xxx Xxxxxx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxx xxx "xxxxxxxx" xx xxxxxx Xxxxx. Xxx xxxxx xxx xxxxx xxx xxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxx xx xxx Xxxxxxx xxxx xxx Xxx xxx Xxxxxxxxxxx. Xxxx xxx xxxxxxxxx Xxxxxxxxxx:

Xxxxxxxx:
Xxxx Xxxxxxxx, xx Xxxxx xxx, xxxxxxx xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxx, xxxx Xxxx Xxxxxxxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxx xxx xxx xxxxxxxxx. Xxxxxxx xxxxx xxx xxxx, xxxx Xxxx Xxxxxxxx xx xxxxx Xxxxxxx xxxxxx xxxx, xxxxxx xxx Xxxxxxx xxxxx Xxxxx xxxxxxxxxx. Xxx Xxxx xxxx xxxx xxxxxxxx xxxxxxxxx xxxx xxxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxx, xxx xxx xxx Xxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxxxx xxx xxxxxxxxxxxxx XxxxxxxxxxxxxxxxXxxxxxxxxx xxx xxx.xxx XXX.

Xxxx xxx Xxxx, xxxx Xxxx Xxxxxxxx xxxxxxxxxxxx xxx xxxxxx Xxxx xxxxxxxxx xxx xxxxx xxx Xxxx xxxx, xxxxxxx xxxx xx Xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxx xxxxxxxxxx. Xxxx: Xxxxxx Xxxx Xxxxxxxx xxx xxx Xxxx xxxxxxxxxxxx xxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxxxxxx, xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxx x xx xxxx Xxxx xxx Xxxxxx xxx xxx xxxxxxxx Xxxxx x xxxxx xxxxxxx Xxxx xxxx. Xxxx Xxxxxxxx xxxx xxx xxx xxxxx Xxxxxx xxx xxxxx xxxxxxxxxx Xxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx.

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

Xxx xxxxxx Xxx xxxxxxxxx, xxxx xxx xxxxx xxxxxx xxx, xxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxx xxxxxx. Xxx xxxxxx xxxxxxxxxx. Xxx xx xxxx xx xxxxxxxxx, xxxx xxx Xxxxxxx xxx xxxxxx xxxx xxxxxxxxxxxx Xxxx xxxxx "xxxxxxxxxxx", xxxx xxxxx Xxxx xxx xxx xxxxxxxxx. Xx xxxxxx Xxxx xxxxxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xxxxx xxx Xxxx xxxxxxxxx.

Xxxx xxxx xxxx xxxx xx xxxx Xxxxxxx: Xxx Xxxxxxxxx xxxxxxx xxxxx xxxxx xx xxxxxxxxx "xxxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxx xxxxxx. Xxx Xxxxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxx "xxxxxxxxxxxxxx". Xxxxxxxxx xxxx xxx Xxxxxxxxx x xxxxxxxxxxx xxx xxx Xxxxxxx x xxxxxx Xxxxxxxx xxx Xxxxxxxxx, xxxx xx xxx Xxxxxxxx xx xxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xx xxxxxxxxx xxx Xxxxxx xxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx, xxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xx xxxxxxx. Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxx xx xxxxxxxxx. Xx xxx xxxxxxxxxx Xxxx xxxx xxx xxxxxxx Xxxxxxxxx xxxx xxxxxxxxxx xxxx. Xxx xxxxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxx xXxxxxxxxx XX xxx.x Xxx. x xxx XxxxxxxxxxxxxxxxXxxxxxxxxxxx XxxxxxxxXxxxxxxXxxxxxxxx, XxxXxxXxxxxxxxx, xx xx XxxXxX Xx. xxx XxxxxxXxxx, xxxxxxxxx, Xxxxxxx xx xxxxxx.

XXXXXXXXX:xxxxxxXx Xxxxxx xxxxxx XxxxxxXxxxxxxxxx xxxxxxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxx xx xxxxxx Xxxxxx xxxxxx xxxxx xxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx xxxx xxx xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx. Xxxx xxxxxxxxx xxxxxx xx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx, xx xx xxxxxxxx xxxxxxxx xxx, xxx Xxxx xxxx xx Xxxxxxxxx xxx xxx xxxxxxx xxxxxxxx Xxxxxxxxx xx xxxxxxxxxxx. Xxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xx xx xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx. Xxxxxx xxx xx xxxxxxxxx Xxxxxxxx Xxxxxxxxxx, xx xxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxxxxxx xxxxxxx xxx xxxx xxxx, xxxx xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxx xx xxxxxx Xxxxxx xxxxxx. Xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxxx xxxx xxxxxx xxxxxxxx xxxxxx, xx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xx xxxxxxxxx xxxxxx xxxxxxx, xxxx xxxxxxxxxx xxx Xxxxx xxxxxxxx xxxx, xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx.

xxxxxx

2. Familienheim:
Steuerbefreiung trotz lang andauernder Erbauseinandersetzung?

Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx. 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 xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxx xxxx xxxxxx xx Xxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxx xx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xx xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xx, xx xxx xxxxxxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx"xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xx xxxxx xxxxxxxxxxx."

Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxxxxxxxxx"xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx".xxxxxxXxxx xxxxxxxx xx Xxxxxxxxx, xxxx xxx Xxxx xxxxxxx xxxx xxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xx xxxxx xxxxxxx xxxxx xxxxx. Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxx xxxx xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxx xxx Xxxxxxx xxxxxx xxxxx, xxxxx xxxx xxx xXxxxxXxxxxxxxxxx, xxx xxxx xxxxx xxxxx. Xxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx.

Xxx" xxxx", "xxxxxxx" xxxx "xxxxxxxxxxxxx" xxx xxxxxxxxxxxx xxxx Xxxxx xxx xxxxxxx xxxxx Xxxxxxx xxxxxxx. Xx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxx xxxx xxx xxxxx Xxxxxx xxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx. Xxx xxxxxxxxx Xxxxxx xxxxxx xxx xx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxx, xxxx xx xxxxx Xxxxxxxxxxxx xxxxx xx xxxxxxxxx xxx, xxxxxxxxxxxxxx xx Xxxx xxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xx Xxxxxxxxxx xxxx xxxxxxxxxXxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxXxxxxx xxx xx.x.xxxx, x X xxxxxxx Xxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xx. XX X xxxxx xxxxxxxxx xxx. Xx xxxx xxxxxxxx xxxx, xx xxx XXX xxxx xxxxx Xxxxxxxxxxxx xxx xxx XxxxxxXxxxxxxXxxxx xxxxxxxxx.

xxxxxx

1. Bewirtungskosten:
Neue Anweisung des Bundesfinanzministeriums

Xx Xxxxxxxxxxx xxx xx xxxxxxx, xxxxx Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxx Xxxxx xxxxxxxxxx x xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxx. Xxxxx xxxx xxxx xxx Xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx.

XXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxxx xxxx xxx Xxxxxxxxxxx, xxx xxxxxxx xxxx xxxxxx Xxxxxx xxxxxx, xxxxx xxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxx xxxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxXxxxxxxxxxxxxx:xxxx.

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xx xxxxxx Xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxxxxxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx, xxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxxx xxx Xxxx xxxxxxxxxx xxxxx xx xxx Xxxxxx xxxxxx. Xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxx xxxx xxxx xxx xxx XXXxXxxxxxxxx xxx Xxxxxxxxx. Xx xxxx:

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

XXXXXXXXX:xxxxxxXxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xx Xxxxxxxxxxxxxx xx xxxxxxxxx. Xxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxx xxxxxxxx xxx XXX, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxx xxxxxx xxxx, xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxx xxxxxx. Xx xxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxxx xxx xxx xx.xx.xxxx. Xx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxx, xxxxxxx Xxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xx xxxxxx xxxxx xxxxx xxxxxx xxxxxx, xxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx, xxxxxxxxxxxxxx xx Xxxx xxxxx XXxXxxxx, xxxxxxxx xxxxxx xxxx. Xxxxxxxxxxx xxxxx xxxxxxx Xxx xxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxx xxx xxx, Xxxxxxxxx xxx xxxxxx. Xxxxxxx Xxx, xxxx Xxx xxxx xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxxx xxx xxxxx xxxx xxxx "Xxxxxxxxxxxxxxxx", xxxxx "Xxxxxxxxxxxx" xxxx xxxxxxxxxx. Xxx xxx xxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxx xxxxxxxxx.

XXXXXXX:xxxxxxXxxx xxxxxx Xxx xxxxxxxxxXxxxxxxx Xxxxxxxxxxxxxxxx xXXXx, xxx Xxx xxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xxxx Xxxxxxxxx

xxxxxx

2. Corona-Hilfen:
Liegen steuerbegünstigte Entschädigungen vor?

Xxxxxxxxxxx, xxx XxxxxxxXxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx, xxxxxxx xxxxx xxxxxxxxxx. Xxxx xxxxxxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXxxxx xx xxx Xxxxxx XxxX xxx Xxxxxx XxxxxxxXxxxxxx. Xxx Xxxxx xxx, xx xxx XxxxxxxXxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xx xxxxxxxxx XxxxxxxxxXxxxxxxx xx Xxxxxxxx xxxxx.

Xxx Xxxxxxxxxxx: Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxx xxxx xx xx xx Xx. x Xxxxxx. x xxx x xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xx xx xx XXxX xxxxxxxx xxxx xxxxxxxx, xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx, xx xxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx XxxxxxxxxXxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxx. Xxx xxx xxx xxxxxx Xxxxx xxx xxx xxx xxx XxxxxxxXxxxxx xxxxx xxx Xxxx, xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx xxx XxxxxxxXxxxxx xxxxx xxxxxxxxx xxxx xxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx, xx xxxx xxx XxxxxxxXxxxxx xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxx XxxxxxxxxXxxxxxxx xxxx xx xx XXxX, xxxx xxx XxxxxxxXxxxxx xxxxxxxxxx.

XXXX:xxxxxxXxx Xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx, xxx XxxxxxxxxXxxxxxxx xx xxxxxxxxx. Xxx xxxxxxxxxxxxx xxxxx xxxxxxx xxxxx, xxxx xxx xxxxxxxxxxxx Xxxx xxx xxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxx Xxxxxx xxx xxx xxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxxxx xxxxxxx xxx XxxxxxxXxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx, xxxx "xxxxxx Xxxxxx" xxxxx xxx Xxxxxxxxxx xx xxxxx xxx XxxxxxxXxxxxx xxxxx xxxxxx xxx xxxx xxx Xxxx "xxxxxx" xxxxxxxxx xxxxx. Xxxxxx xxxxxxxxxxxx: Xx xxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxx xxxx xxxx "xxxxxxxxxxxx" xxxxxx xxx xxx xxxxx xxx Xxx xxx XxxxxxxxxXxxxxxxx xxx xxxxxxxxx xxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxx xxx xxxx xxxxx xxxxxxxxxxx, xxxx xx xx xxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx. Xxxxxx xxxx xxxxxxx xxxx xxxxxxx xxxx xxxxxxxxxx xxxxxx. Xxx xxxxx xxxxxx xxxxxx xxxx, xxxxxx xxxxx xxxxxxxxx, xxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxx xxxxx "xxxxx" xx xxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx, xxx xxx xxx xxxx xxxxxxx xxxx. Xx xxx Xxxxxxx xx xxxxxx, xxxxxx xxxxxxxx xxxxxx x xxxxxx xxxxxxxx x xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xx xxxx xxxx xx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx.

xxxxxx

3. Personenhandelsgesellschaft:
Wahlrecht zur Besteuerung als Kapitalgesellschaft

Xxxxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xx xxx Xxxxxxxxxx xxx XXX, XX xxxx XxxX xxxxx Xx. XX. Xxxx xxx xxx xxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxx. Xx xxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx.

Xx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxx, xxx xx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxx xx Xxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxx xx Xxxxxxx xxxxxxxx xxxx, xxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx. Xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xx xxxxxxxxx Xxxxx xxxx xxxxxx Xxxxx xxxxxxx, xxxx xx Xxxxxxx xxxx xxxxxxxxx. Xxxxx xxx xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxxxxx.

Xxxx xxxx xxxx xxxxxxxx xxxxxxxxxx xxx xx xxxxxxxxxx Xxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx, xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxx xxxx. Xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxx xx xx xxxx xx xxxxx "xxxxxxxxxxxxxx" Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxx xx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxx, xxxx xxx xxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxx xxx xxxx xxx xxxxxx Xxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxx xxx xxx Xxxxxx xxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxx xxxxx xx xx XXxX xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxx, xxxx xxxxxxxxxxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx. Xxx xxxxxxxxxxxxx"xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx".xxxxxxXxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxx, xx xxx xxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx. Xxx xxxxxxxx:

• Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx Xxxxx xxxxxx. Xxx Xxxxxxxxx xxx Xxxxxx xxxxxxx xxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxx, xxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx "xxx xxxx Xxxxxxxxxxxxxxxxxxx" xx xxxxxxxxx xxx, xxxxxxxxxxxxxx xxxx xxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx.
• Xxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxx, xx xxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxx xxxxx xxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxx "xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx".
• Xxxx xxx Xxxxxx xxxxxxxxx, xxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xx Xxxxxxx xxxxxx xxxxxx xxxxx Xxxxxxxxx.
• Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xXxXx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxx. Xx xxxxxxxx xxxx xxx Xxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxx xxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx. Xxx xxx xxxx xxxxxxx xxx xxxx xxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxx "xxxxxxxxxx" xx xxxxxxx, xxxx xxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxxxxxxxxxxx: Xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx, xxx xx "xxxxxx" Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxx xxxxxx. Xx xxxxxxxx xxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxx xxxxxx, xxx Xxxxxxxx xx Xxxxx xxx xxx "Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx".