SteuerSparbrief - Archiv

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

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

 

Diese Ausgabe bietet unter anderem folgende interessante Themen:

  • Fahrten zum Sammelpunkt: Pendlerpauschale oder Dienstreisesätze abziehen?
  • Firmenwagen: Anforderung an Fahrtenbuch dürfen nicht überspannt werden
  • Corona-Rückholaktion: Kein Abzug der Kosten als außergewöhnliche Belastung
  • Steuerfreier Kindergartenzuschuss: Was gilt bei der Rückzahlung von Beiträgen?
  • Fotovoltaik: Erleichterung bei der Steuererklärung gilt nicht für die Umsatzsteuer
  • Gestaltung: Schenkung einer Immobilie an die Kinder und danach Weiterverkauf
  • Doppelbesteuerung von Renten: Steuerbescheide ergehen nun vorläufig

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

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I. Beruflicher Bereich

1. Auswärtstätigkeit:
Kürzung auch bei Arbeitnehmern ohne erste Tätigkeitsstätte

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2. Fahrten zum Sammelpunkt:
Pendlerpauschale oder Dienstreisesätze abziehen?

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3. Homeoffice-Pauschale:
Abzug auch bei doppelter Haushaltsführung

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4. Arbeitszimmer:
Häusliches Arbeitszimmer auch bei Erzieherin absetzbar

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5. Arbeitslohn:
Ist eine "Sprinterprämie" zur Abfindung ermäßigt zu besteuern?

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6. Firmenwagen:
Kein geldwerter Vorteil durch Nutzung eines Einsatzfahrzeugs

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7. Firmenwagen:
Anforderung an Fahrtenbuch dürfen nicht überspannt werden

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

XXXXXXXXX:xxxxxxXxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx XX xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx, xxxxxx xxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx. Xxx XX Xxxxx xxx Xxxxxxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxxx. Xxx xxx xxxxx Xxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx Xxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx. Xxx Xxxx xxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx: Xxxxx xxxx xxxxxxxxx, xxxx xxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxxxx xxxxxxx xxx Xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxx xxxx xxxxxxxxx xxxx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxx XxxxxxxxxXxx: Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx

xxxxxx

8. Doppelter Haushalt:
Auslandsmiete bei Botschafter in voller Höhe absetzbar

Xx Xxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxx xxx. xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxxxx Xxxxxxxxxxxxxx. Xxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxxx xxxxxxxxx xxx x Xxx. x Xx. x XXxXx.

Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxx x.xxx XXXxXxxxxxxxxxxxx xxxxx. Xxxx xxxxxx xx xxxxx, xxxx xxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxx xxxxxxxxx xxx xxxxxxxxxx, xxxx xxxxx xxxxxxxxxx xxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxx, Xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx xx xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxxx, xxx xx Xxxxxx xxxx Xxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx Xxx xxxxxxxxxx xxx, xxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxx, xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx Xxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxx, xxx Xxxxxxx xxx xxxxxxxxxxxx xxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx Xxxxxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx

xxxxxx

II. Privater Bereich

1. Corona-Rückholaktion:
Kein Abzug der Kosten als außergewöhnliche Belastung

Xxxxxxxxxx xxxxxxxx Xxxxxxx xxxxxx xx Xxxx xxx XxxxxxxXxxxxxxx xx xxx Xxxxxxx Xxxxx xxx Xxxxx xxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxx Xxx xxxxxxxxxx xxxxxx. Xxxx Xxxx xxx xxxxxxxxxxx Xxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx x.xxx XXX xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx, xxx xxx "XxxxxXxxxxxx" xxxxxxxxxxxxx xxxxxx, xxxxxxx xxxx xxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx. Xxxx xxx xxxx xxx xxxxxx Xxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx x xxxxx Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx x xxxxxxxxxx xxxxxxx xxxxxxx

XXXXXXX xxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xx x Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx. Xxx "Xxxxxxxxxxxxx" xxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xx Xxx. x XXxXx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx xXXX Xxxxxxxxx, Xxxxxxx xxx xx.x.xxxxx.

XXXXXXX: Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxxxx xx xxxxx xxx xxx xxxxx xxx, xxxxxx xxxxx xxx Xxxxxxxxx xxxxxx Xxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xx xxx xxxxxxxx Xxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxx, xx xxxx xxx Xxxxxx xxxxx Xxxxx xxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xx.x.xxxx, XX xxxxxxx.

  • Xxx Xxxx: Xxxxxxxx xxxxxxx xx Xxxxx xxx Xxxxxx xxxx xxxx xxxx xxx xxxx Xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxx xxxx Xxxxx xxx xxxxxxx, xx xxx Xxxxxx xxx Xxxxxxxxx xx Xxxxx xx xxxxxxxx. Xxx Xxxxxxx xxxx xxxxxxxxxxx Xxxxxx Xxxx xxxx xxxxx. Xxx xxxx xxx xx.x.xxxx xxxxxxxx Xxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxx. Xx xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx xx Xxxxx xx xxxx, xxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx. Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxx, xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxx.
  • Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx. Xx xxx xxxxxxx xxxxx xxxxxx xx xxxxxx, xx xxx Xxxxxxxx, xxxxxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xx xxxxxx xxxxx xxxxx xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxx xxxxx Xxxxxxx xx xxxxx xxxxxxxx Xxxxx xxx Xxxxxxx xxxxx. Xxx Xxxxxxx xxxx xxxx Xxxxx xxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxx xxxx xxxxxxxxx xxxx, xxxx xxxxxxxx xxx Xxxxx xxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxx xxx. Xxxx xxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxx. Xxxx xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxx, xxxx xxx xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxx, xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxxxx xxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx xxxxxx xxxxx xxxxxxxxxxxxx xxxx xxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: xxxxxxxxxx: Xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx

xxxxxx

2. Straßenreinigung und Winterdienst:
Sind die Maßnahmen steuerlich begünstigt?

Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xxx Xxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx xxx xxx XXxXx. Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxx Xxxxxxx xxxxxxx xxx xx Xxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxx, xxxx xxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxx xxxxxx. Xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx xxx xxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxx xxx xx xxxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx.

  • Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxx xxxx xxxx xxx xx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx Xxxxxxxxxx xxx XXXxXxxxxxx xxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxx, xxxx xxx "xx xxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx" xxxxxxxx xxxxxx. Xxxxxx xxxxxxx xxx Xxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxx Xxxxx xxx Xxxxx. Xxxxx xxx xxx Xxxxxxx "Xxxxxxxx" xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.
  • Xx xxxx xxx xxx XXX xxxx xxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x XXxX xxxxxxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.
  • XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx Xxxxx xxx XXX xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X x x X xxxxxxxxxxxxxxx :xxxx:

Xxxxxxxxx

xxxxxx

Xxxxxxxxxxx

xxxxxx

Xxxxx xxxxxxxxxxx

xxxxxx

Xxxxxxxxxxxxx Xxxxxxxxxxxxxx

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Xxxxxxxxxxxxxxxxx

xxxxxx xxxxxx xxxxxx

xXxxxxxxx

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X

xxxxxx

xXxxxxx

X

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X

Xxxxxxxxxxxx

xxxxxx xxxxxx xxxxxx

xXxxxxxxx

xxxxxx

X

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xXxxxxx

X

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X

Xxxxxxxx xxxxxx xxxxxxxx xxx XXX: Xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxx, xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxx, xxxxxxx xxxxx xx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxxxxx. Xxxxxxxx xxxxx xx xx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxx. Xxxxx Xxxxxxx xxxxxxxxxx xxx XXXxXxxxxx xxx xx.x.xxxx xXX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx

xxxxxx

III. Kinder

1. Steuerfreier Kindergartenzuschuss:
Was gilt bei der Rückzahlung von Beiträgen?

Xxxxxx Xxxxxxxxxxx xx xxxx Xxxxxxxxxxx Xxxxxxxxxx, xxxxx xxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx. Xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xX x.xx Xxx. x XXxXx.

Xx Xxxx xxx XxxxxxxXxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxx xx xxx xxx Xxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxx xxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx XxXxxXxxxxxxxxx xxxxxxxxxxxx. Xxxx xxx xxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxx xxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxx xxxxxxxxxxxxx xxxx Xxxx xx xxxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxx xxxx XxXxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxx xxxxxxx xxxxxxxx.

XXXXXXX xxx xxxx xxx Xxxxxxxxxxxxxxxx x xxxxxxxx xxxxxxxxxxxxxxxxx x xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx: Xx xxx Xxxxxxx, xx xxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx XxxxxxxXxxxxxxx Xxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxx. xxxxxxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxx xxxxxxxxxx. XXXX: Xxx xx Xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxx xx Xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xx xxxxxxxxxx. Xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xx xxxx xxx xxxxx xxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxx xxx XXX xxxxxxxxx, xx xxxxx Xxxxxxx xx xxx XxXx xxxxxxxxxxxxxx. Xx Xxxxx xxxx xxx xx xxxxxxxxx x.xxx XXX xxxxxxxxxx xxxxxxxx. Xxx XxXxxXxxxxxxxx xxxxxxxx xxxxxxxxx xxx XXX xxx Xxxxx, xxxxxx xxxx xxxx xxxx Xxxxxx xxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxx, xx xxxx Xxxxx Xxxxxxxx xx Xxxxx xxxx Xxxxxx xxx xxx XXX xxxxxxxxxx xxxx. Xxxxxxxx xxxxxx xxx XXX xxx Xxxxxxxxx xxxxxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxxxxx. Xxxxxxx Xxxx Xxxxxxxx xxxxxxxxx xxxxx Xxxxxxxx xxx xxx XXX xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx xxx XXX xxx Xxxxx, xxxxxxx xxx Xxxxxxxx xx Xxxxx xxx xxx XXX xxx xxx Xxxxx xxxx xxx xx xxxx xxxxxxxxxx xxxxxx. Xxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxx xxx XXX xxx Xxxxx, xxxx x.xxx XXX xxx Xxxx, xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxx XXX xxx xxxx xxxx x.xxx XXX xx xxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx. Xxx Xxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxxx xxxxx xxx Xxxx xxx, xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xx xxxxxx xxxx, xxxxxxx xxx xxx xxx Xxxx xxxxxx, xxxxxx xxxxx Xxxxxxxxxxx xx xxxxxxxxx, xxx xx xxxxxxxxxx xxxxx. Xxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxxx xxxxxx xxx xxx xxxxxxx xxxxx xxx xxxxxxx xxxxxxx xxxx xx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx x.xxx XXX xxxxx xxxxxxxxxxx. Xxxxxxxx xxxxxxx xx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx XxXxxXxxxxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx

xxxxxx

2. Elterngeld:
Verbesserungen für Eltern von Kindern, die ab 1.9.2021 geboren werden

Xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxx, xxx xxxx xxxx xxx Xxxxxx xxx Xxxxxx xx xxxxxx Xxxxxxxxx xxxxxxxx, xxxxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx. Xxxx xxx Xxxxxx xxx Xxxxxxx, xxx xx xxx x. Xxxxxxxxx xxxx xxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxx x"Xxxxxxx Xxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx"x. Xxxxxx xxxx:

Arbeitszeit

Xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx xx xxx xx Xxxxxxxxxxxxx xxxxxxxxx x xxxx xxx xxxxx xxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxx Xxxxxxxx xxxxxx Xxxxxx xxxxxxxxxxxx, xxxx xxx xxx xx xxx xx Xxxxxxxxxxxxx, xxxxx xxx xxxxxx xx xxx xx Xxxxxxxxxxxxx, xxxxxxx xxxxxx xxx xxxx xxxx xxxxx xx xxxxxx Xxxxxxx xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx. Xxxxxxxx Xxxxxx xxxxxx xxxxxx xxxx Xxxxxx xx Xxxxxx xxxxxxxx xxxxxxx, xxxx xx xxxxx xxxxxxxx xxxx xxx xxxx Xxxxxxx xxxxxxxx xxxxxx, xxx xxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx xxx xx xxxxxxxxx Xxxxxxx xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxxx xxxx, xxxxxxx xxxxx x xxx xxxxxx x xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx. Xx xxxxx Xxxxxx xxxx xxxxx Xxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxx Xxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxxx:
Xxxxx xxx Xxxxxx xxxxxxxx xxxxx xxxxxxxx Xxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxxxxx xxx xxxxxxx xxx xx xxxx Xxxxxx xxxx xxxxxxxx xxx xxx xxx XXX xx Xxxxx x xxxxxxxxxxx xx xxxxx Xxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxx. Xxxx xx xxxxxxx Xxxxx xxxx, xx xxxxxxx xxxxxxx Xxxxxx xxxxxxxx, xxxxx xxx xxxxxx. Xxxxxxx xxx Xxxxxx xx Xxxxxxx xxxxxxxx xx xxx xx Xxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx.

Xxxx xxx Xxxxxx xxxx xxxxx xxxxxx, xx xxx xxxx, xxxx xxxx xxxx Xxxxxx Xxxxxxxx xxxxxxxx xxxxxx, xxx xxx xxxxxxxxx xxxxxxxxxxx: Xxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxx xxxxxxxxxx xxxxxxxxx. Xxx xxxxxxx xxxxxxx xxx xxxx Xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxx xxxxxxx xxxxxxx. Xxxx xxx xxxxxxxxxx xxxx xxx xxx xxxx Xxxxxx xxx xxxxxxxxxxx xxxxxxx xxxx.

Xxxx xxx Xxxxx xxx Xxxxxxxx xx xxxxxxx XxxxxxXxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxx xxxxxxx xxxxx xxxx xxxxxxxx xxxx, xxxx xxx Xxxxxx xxx Xxxxx xxxxxx xxxxxx xxxxxx. Xxxxxxxxx xxxx xxx Xxxxx xxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxx Xxxxxx xxxxxxxx.

Xxxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxx xxx xxx Xxxxxx xxx Xxxxxxxx xx xxxxxxx XxxxxxXxxxx xxxxxxxxxx xxxxx xxxx Xxxxxxxx xxxxxxxx xxxx, xxxxx xxx xxxxxx: Xxx Xxxxxx xxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxx xxxx XxxxxxXxxxxx xxxxxxxx xxxxxxxx.

Xxxxx xxxx xx xxxxxxx Xxxxxxxxxxxxxxx: Xx xxxxxxx xxx Xxxxxxxx Xxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxx xx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxx Xxxxxxxxxxx xxxxxxxxx. Xx xxxxx xxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx xx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxx. Xxx xxxx Xxxxxx xx Xxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxx, xxxx xxx xxx xxx Xxxxxxxx x.X. xx Xxxxxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxx xxx xxxxxxx xxxxx xxx Xxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxxxxx xxxxx xxxx xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx.

Länger Elterngeld für Frühchen

Xxxxx xxx Xxxx xxxxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxx xxx xxx Xxxx, xxxxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxx Xxxxxxxxxx, xx xx xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxx xxxx Xxxx xx xxxxx. Xxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxx xxxx Xxxxxx, xxxx xx xxx Xxxx xx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxx. Xxx xx xxxx xxxxxxxxxxxx Xxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxx:

  • xxx xxxxx Xxxxxx xxxxxxxxxx xxxxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxx: xxx xxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxx.
  • xxx xxxxx Xxxxxx xxxxxxxxxx xxxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxx: xxxx xxxxxxxxxxxx Xxxxxx Xxxxxxxxxxxxxxx.
  • xxx xxxxx Xxxxxx xxxxxxxxxx xxxxxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxx: xxxx xxxxxxxxxxxx Xxxxxx Xxxxxxxxxxxxxxx.
  • xxx xxxxx Xxxxxx xxxxxxxxxx xx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxx: xxxx xxxxxxxxxxxx Xxxxxx Xxxxxxxxxxxxxxx.

Xxxxxxxx:
Xxx Xxxx xxxx xxxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxx xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx Xxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxxxxx XxxxxxxxxxxxxxxxXxxxxx xxxxxxx xxx xxxx xx XxxxxxxxxxXxxx xxxxxxxxx. Xxxx xxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxx Xxxxxx.

Verwaltungsvereinfachungen und Klarstellungen

Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx. Xx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxx xx Xxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxx xxx xx XXX xx Xxxxx xxxxxxxx, xxxxxxx Xxxxxx xxxxxxxxxx, xxxx xxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxx xxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxxx xxxx xxx xxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx.

Xxxxxxxx:
Xxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxx xx Xxxxxxxx Xxxxx. Xx Xxxxxxxxxxxx xxxxx xxxxx xx, xxx xxx xxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx XXX, xxxx xxxx Xxxxxxxxx. Xxxx xxx xxxxxxxxxxx Xxxxxx xxxx xx xxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx: Xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxx. Xxxxxx xxxxx xx xx Xxxxxxx xxxx xxxx Xxxxxxxxx. Xx xxxxxxx xxxxx xxx xxx XxxxxxxxxxxXxxxxxxxxxxxx xxx xxx XXX. Xxx xxx xxxxx Xxxxxxxx xxxx xx xxxx xxxxxx xxxxxxxxxxx, xxxxxxxxxxxxxxx xxx XxxxxxXxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx: Xxx Xxxxxxxx xxx xxx XXX xxxx xxxxx xxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxxx xxxx xxxxxx xxx xxxxxx Xxxxxx xxx xxx Xxxxxx xxxxxxxx, xx xxxxx xx xxxxx xxx Xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxx x.xxx XXX xx Xxxxx xxxxxxxx xxx. Xx xxxxxxx xxxx xx Xxxxxxx xxxxxx xxxxxxxxxxxxx XxxxxxXxxxxxxxxx, xxxx xxxx xxx XXX.

Einkommensgrenzen

Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxx xxxx Xxxxxx, xxx xxxxxxxxx xxx.xxx XXX xxxx xxxxxxx xx Xxxx xxxxxxxxx, Xxxxxxxxxx xxxxxxxx. Xxxxxx xxx xxx Xxxxxx xxxx Xxxxx xxx xxx.xxx XXX. Xxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxx xxx xxx.xxx XXX xXxxxxx: Xxxxxxxxxxxxxxxxx xxxx Xxxxxxx, Xxxxxxxx, Xxxxxx xxx Xxxxxx xxxxxxx.

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xxxxxx

IV. Nebentätigkeit

1. Private Impfzentren:
Übungsleiter- oder Ehrenamtspauschale für Freiwillige

Xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xx XxxxxxxXxxxxxxxxxx xxxxxxx xxx xxx xx xxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxxx xxxx xxxxxxxx xxxx. XxxxxxXxxxxxxxx Xxxxx xxxxx.

XXXXXXX xxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xXxxxxx: Xxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx xx.x.xxxxx.

  • Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xx xxxx xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx x xxx Xxxx xxxx xxxx Xxxxxxx x xxxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxx xxx xx xxxxxxxxxx Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxxxxx xxx xxxxx Xxxxxxx, xxx Xxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx.
  • Xxxx xxx Xxxxxxxxxx xxxxxxxx Xxxx xxx Xxxxxxxx xxxx xxxx xxx xxxxxxxxxx, xxx xxxxxx xx xxx Xxxxxxx xxxxxxxxx xxxx x xxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxxxxx x xxx xxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxx xxxx xxxx Xxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx x.xxx XXX, xxxx xxxxx xxx xxx x.xxx XXX xxxxxxxxx xxxxxxx. Xxx xx xxxxxx Xxxxx xxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx.
  • Xxx xxxx xxxxxxxx xx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxxx xxx Xxxx xxxx xxxxxx xxx xxx xx xxx XXX, xxxx xxxx xxxx xxx xx xxx XXX xxxxxxxxxx.

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

XXXXXXXXX:xxxxxxXxxxxxxxxx xxxx xxxxx XxxxxxxXxxxxxxxxxx xx xxxxxx Xxxxx. Xxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxx, xxxx xxxxxx xxxxx xxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxxxxxx Xxxxxx xxxx xx xxxxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx. Xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx, xx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxx x xxxxxx xxxxxxxxxxx x xxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxx, xxx xx xxxxx Xxxxxxxxxxx xxxxxx xxxx, xxx xxx xxxxxx xx xxxxxxxxxx xxxx. Xxxx xx xxxxx Xxxxxxxxx xxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx, xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx, xxx xx xxx Xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxx xx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxx. Xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxx, xxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxxxxxxxx xxx xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

2. Private Testzentren:
Keine Übungsleiter- oder Ehrenamtspauschale für Freiwillige

Xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xx XxxxxxxXxxxxxxxxxx xxxxxxx x xxxxxx xxx xxx Xxxxxx xx Xxxxxxxxxxx x xxx xxx xx xxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx. XXXX: Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxx xx xxx Xxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx.

Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xx xxxx xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxxxx: Xxx Xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxx xx xxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxx xxxxxx xxx xxxxxx Xxxx xx xx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx x xx xxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxx xx Xxxxx.

Xxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx x.xxx XXX, xxxx xxxxx xxx xxx x.xxx XXX xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxx xxx xx xxx XXX, xxxx xxxx xxxx xxx xx xxx XXX xxxxxxxxxx. Xxxxxx xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxx xx xxx Xxxxx xxx Xxxx, xxxx xxx xx Xxxx xxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxxxxxx Xxxxxx xxxx xx xxxxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx. Xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx, xx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxx x xxxxxx xxxxxxxxxxx x xxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxx, xxx xx xxxxx Xxxxxxxxxxx xx Xxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxx, xxx xxx xxxxxx xx xxxxxxxxxx xxxx. Xxxx xx xxxxx Xxxxxxxxx xxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx, xxxxxxx xxx Xxxxx xxxx xxx Xxxxxx xxxxx xxxxx xxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

V. Kapitalerträge

1. Edelmetall-Pensionsgeschäfte:
Wie die Besteuerung im Privatvermögen erfolgt

XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxx xxxxx Xxxxxxx xxx xxxxx xxxxxxx xXxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx "xxxxxx Xxxxxxxxxxxxxxxxx" xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxx xx Xxxxxx xxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxx. Xxx "xxxxxxxx Xxxxxxxxxxxxxxxxxxx" xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx x XxX xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx: Xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx Xxxx xxxxx xxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx, xxxxx xxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx xx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xx xx Xx. x XXxX xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

  • Xxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxx xxxx xxxxxxxxx "Xxxxxx" xxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xx Xxxxx xxxxx xxxxxxxxx "Xxxxxx" xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx.
  • Xxxxxxx xxx "Xxxxxx" xx xxxxx xxxxxxx Xxxxxxxx xx, xxxx xxx Xxxxxx xx Xxxxxxxxx xxx Xxx xxxx Xxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxxxxx "Xxxxxx" xxxxxxx xx Xxxxxxxxx xxx Xxxxxxx xxx "Xxxxxxxxxxx" xx, xxx xxxxxxxxx "Xxxxxx" xxxxxxx xx Xxxxxxxxx xxx Xxxxxxx xxx "Xxxxxxxxxxxxxxxx" xx.

Xxx Xxxx: Xxx Xxxxxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxx xxxxx Xxxxxxx xxxxx xx Xxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxx Xxxxxxx xxx XXXx xxx xxx XxXxxx xxx. XxXxxx xXxxxxxxxxxxxxxx. Xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxx xxxx xxxxx Xxxxxxx xxxxxxxxx xxx Xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxx xxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxx. Xxx xxx xxx Xxxxxx xx xxx Xxxxxxxxxx xxxxxxxx Xxxxxx xxx xxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxx xxxx. Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xx XXX xxxxxxxxxxx xxxxxx. Xx xxxx xxxxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxx xxx xxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx. xxxxxxxxx "Xxxxxx"x. Xxxxxxxxx xx xxxx Xxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxx. Xx xxxxx Xxxx xxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx "Xxxxxx"x. Xxx Xxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx XXXxXxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx, xxx xxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx "Xxxxxx" xxxxxxx xxx xxxx xxxx xxxxxx.

xxxxxx

2. Geschenke an gute Bankkunden:
Sachleistungen sind keine Kapitalerträge

Xxxxxxxxxxxx, xxx xxx Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxx, xxxxxxxx xxx xxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx. Xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xx xxxxx Xxxxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxx, xx xxxxx Xxxxxxxxxxxxxxxxxxxxxx, xx xxxxx XxxxxxxxxxxXxxxx xxxx xx xxxxx Xxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxx Xxxxxxx xxx Xxxxxxx, xxxx xxx Xxxxxx xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxx xxx Xxxxxxxxxxxx x xxxxxxxxx x xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxx, xxxx xxx xxxx Xxxxxxxx xxxxx Xxxxxx xxxxxxxxx.

Xxx Xxxxxx xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxx xxx, xx xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx XXxXx xx xxx Xxxxxxxxx xxxxxxxxx xxx xxx Xxxxx xxxxx xxxxxxxxxx xxxxxxxx xxx. Xxxx xxxx Xxxx xxx xxx Xxxxxxx XxxxxxXxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxx. Xxx xxx xxx Xxxxxxx, xxxx xxxx xxx xxxxx Xxxxxxxxx xxxxxxxxx, xxx xx xxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xx, xxxxxx xxxxx Xxxxxxxxxx xxx Xxxxx xxx xxx xxxxxxxx xxx xxxx xxxxx x xxxxxxxxx x Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxx xXxxxxx xxx xx.x.xxxx,xx X xxxxxx, Xxxxxxxx xxxxx XX X xxxxxx.

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

XXXXXXXXX:xxxxxxXxx xxx Xxxx xx xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxx, xxxx xxxxx xxxx xxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxx xx xx Xx. x XXxX. Xxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxx xxx xxx XXX xx Xxxxxxxxxxxx xxxxxxxx xxxxx. Xxxxxxx xxx xxxx xxxxxxxxxxxxx xxx XXX xxxx xxxx xxxxxxxx, xxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xx xxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xx xx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxxx. Xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxxxxx xxxxxxxx xxxx. Xxxxxxxxxx xxxx xx xxxxxxxx xxxx, xxx xxx XXX xx xxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxxxxxx xxxx.

xxxxxx

VI. Eigenheim und Vermietung

1. Fotovoltaik:
Erleichterung bei der Steuererklärung gilt nicht für die Umsatzsteuer

Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxx xxxxxxx xx XxxxxxXxxxxxxxx XxxxxXxxxxx xxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxx xx: Xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx: Xx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxx. Xxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xx Xxxxxxxx xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxx. Xxx Xxxxxxx xxxx xx xxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxx. Xxxxxxxxxx xxxx xxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx xxxxx Xxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

Für welche Anlagen gilt die Billigkeitsregelung?

Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx xx xx xX, xxx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx.X. Xxxxxxxx xxxxxxxxxxx xxxx xxx xxxx xxx xx.xx.xxxx xx Xxxxxxx xxxxxxxx xxxxxx.

Xxx xxx Xxxxxxxx, xx xx xxxx xx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxx xxxx xxxx Xxxxxx xx.X. Xxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxxxxx xxx XXX xx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx. X xx.x Xxxxxx x Xxxx x XXxXx. Xxx Xxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx xx x,x xX, xxxx xxx xxxxxx Xxxxxxxxxxxxxxx x"Xxxx xxx Xxxxxxxxxxxxxxxxxxx"x xxxxxxxx xxxx.

Xxx xxxx xxxxxxxx xxxxx xx xxx xxx "xxxxxxxxxxxx Xxxxxxxx" xx. Xxxxx xxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxxxxxx. Xxx XXX xxxx xxxxx xx xx x Xxx. x Xx. x xxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx. Xxxx xxxx xxx xxxx xxx Xxxxxxxx xxx xx xXxXxxxxx xxxx Xxxxxx.

Xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xx xxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxx. Xxxxxxxx xxxxxx xxxxx xxxxxxxxx xxxxxx, xx xxxxxx Xxxxxx xx xxxx, xxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxx xxx xxxx xxxxx xx Xxxxxxx xxxxxxxx xxxxx. Xxxx xxxxxxxx Xxxxx xxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xXxxXxXxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxx XxxXxXx xxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxx Xxx xx xxx Xxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxx xx Xxxxxxxxxxx xxx xxxx xxxxx "Xxxxxxx Xxxxxxxxxxxxx".

Was ist mit den Vorjahren?

Xxxx Xxx xxx Xxxxxxxxxx xxxxxxx, xxxxxxxxxxx xxx Xxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xx xxx Xxxxx "Xxxxxxxxxxxxxxx" xxxx xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx Xxxxx xxxx xxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxxxxxx Xxx xxx xxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxx xxxx xxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxxxxxxxxx, xx xxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxx xxxx Xxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxx xxxxxxxxxxxxxxxx. Xxxxxxxx Xxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxx Xxx xxxxx xxxx xxx. Xxxxxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX, xxxx xxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxx xxxxxxxx.

Ist die Erklärung für die Zukunft bindend?

Xxx xxxxxx xxxxxxxxx Xxxxxx xxx xxxxxxx xxx xxxxx xxxx xxxx xxx Xxxxxxxxxx. Xxx xxx xxxxxx, xxxxxx xxxx xxxxx xxxxxx xxxx, xxxx xx xx Xxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxxxx xxxx. Xxxx xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xx xxx XXxX xxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxx xxx x xxx xxx. x.xxx XXXx.

Was ist bei der Gewerbesteuer zu beachten?

Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xx xx xX xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxx x Xx. xx xxx xx xx Xxx. x Xxxx x XxxXxXx. Xxx xxxxxxxx xx xxxxxxxx xxxx, xxxx xxx xxxxxxxxx xxx xxx XXXxXxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx x Xxx. x XXXXx. Xxxxxxxx xxxxxxxx xx xxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx.

Was geschieht, wenn der Antrag nicht gestellt wird?

Xxx Xxxxxxxxx xxx Xxxxxxx xxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxx xxxxxxx. Xxxx Xxx Xxxxxxxx xxxxxxxx, xxx Xxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxxx xx Xxxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxx Xxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxx Xxxxxxxxx xxxxxx xxx, xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx.

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxx xxxxxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx. Xxx xxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxx xxx XXX xxxx xxxxxxxxxxx: Xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxx xxxxxx, xxxx xxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xXxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxxx Xxx Xxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxx.

Gilt die Billigkeitsregelung auch für die Umsatzsteuer?

Xxxx, xxx Xxxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxx. Xxxxx xxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxx. Xxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxx Xxx xxxxxxx, xx Xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxx xxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx XXxXx xxx xxx Xxxxxxxxxxxx xxxxxxx Xxx xxxxxxx, xxxx Xxx Xxxxxx

  • xx Xxxxxxx xxxxx xxxxxx xxx xx.xxx XXX xxx xxx
  • xx xxxxxxxxx Xxxx xxxxxxxxxxxxxxx xxxxx xxxxxx xxx xx.xxx XXX xxxx xxxx.

Xxxx xxx Xxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxxxx Xxx xxx Xxxxxxxxx xxx Xxxxxxxx: Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx xxxx xxxxxxxx Xxxxx xxxxxxxx:

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

XXXXXXXXX:xxxxxxXxxx xxxxxxxx xxxxxx xxx Xxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxx xxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxx xxxxxx. Xxxxxxxx: Xxx Xxxxxxxxxxxxxx xxx Xxxxxx xx Xxx xxxx xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx x.x.xxxx xxxxx xxxxxx xx xx.x.xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx xx x.x.xxxx xxx xxxxx xx xx.xx.xxxx. Xxx xxxxxxx xxxx xx x.x.xxxx xxxxxxxxxxxxx. Xxxx xxxx xxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxx xxxx xxxx xxx xxxxx Xxxxxx xxx Xxxxxx xxxx xxxx xxxx xxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx x.x.xxxx xxxxxxx. Xxx xxxxxxxx: Xxxxxxxxxx xxxx xxx xxx XxxxxxXxxxxxx xxx XxxxxxXxxxxxxXxxxxxxx!

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxx

xxxxxx

2. Mietwohnungsneubau:
Endspurt für die befristete 7b-Sonderabschreibung

Xx xxx Xxx xxx xxxxx Xxxxxxxxxxxxx xx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxx xx Xxxxx xxxx xxxx xxxx xxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxx xx xx XXxXxxxxxxxxxxxxxxxxx.

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  • Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxx xxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxx xx.xx.xxxx xxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxx, xxx xx Xxxx xxxx xxxxxxxx xxxxx xx Xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx.
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3. Gestaltung:
Schenkung einer Immobilie an die Kinder und danach Weiterverkauf

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  • Xxxx Xxxxxxxxxx xxx XXX xxxxxx xx xx Xxx. x Xxxx x XXxX xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx. Xx xxxxxxx xxxx xx xxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxx Xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXx. Xxxxx: Xxxx xxxx Xxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxx, xx xxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxx", xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx. Xxx xxx xxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xx xx XXxX. Xxxxxxxxxxxx xxx xxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxx. Xxx xxxxxxxx xxxx xxxx xxx xxxxxxxxxxx xxxxxxxx.
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4.  Mobilheim auf Campingplatz: Verkauf ist kein steuerpflichtiges "Immobiliengeschäft"

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  • Xxxxx xxx Xxxxxxxxx xxxxx xxxxx xxx xxxxx Xxxxxxxxxxx xxx xxxx xxxxxxxx, xxxx xxx XxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxx xxxx xx xxx "Xxxxxxxx" xxx xxxxxxx Xxxxx xxx Xxxxx, xxx xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xx xxx xx xxx Xxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxx XxX,Xx xxxxxxxxx XX XxxxxxxxxxXxxxxxxx xxx xx.x.xxxx, x X xxxxxx.
  • Xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxx xxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxx. Xxxxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxx xx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxx xxxx xx Xxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxx xx Xxxx xxx Xxxxxxx xxxxxxxxx, xxxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xXXxxxX XxxxxxxxxxXxxxxxxx xxx x.x.xxxx, x XX xxxxxx.

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  • Xxx Xxxx: Xxx Xxxxxxx xxx xxxx xxx Xxxxxxxxx xxx "xxxxxxxxxxx Xxxxxxxx" xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxxx xx xxxx xx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xx xx, xxx xxx xxxxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxx xxxx xxx xxx xxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxx. Xxxx xxxxxx xxxx xxx Xxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xx Xxxx xxxx xxxxxxxxxxxx xxx Xxxxxxx xxxxxx Xxxxxxxxx xxx Xxxxxx. Xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx.
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VII. Renten und Pensionen

1. Steuererklärung bei Rentnern:
Dilemma bei Verspätungszuschlägen

Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx x,xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxxxxxxxxx xxxxxx xx XXX xxxx xxxxx xxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx. Xxxx xxxx xxxxxx xxxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xx xxxxxxxx xxxx. Xxxxx xxx xxxxxx xxxxxxxxxxxxxx "XxxxxXxxxxxxx" xxxxxx xxxx "XxxxxXxxxxxxx" xxx xxx XxxxxxxxXxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxx XXx.

  • Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx xx Xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx x xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx x xxxxx xxx xx xxx xx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxx xXxxxxXxxxxxxxx.
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  • Xx xxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx, xxx xxx Xxxxxxxxxxx x xxx Xxxxx xxx Xxxxxxx x xxxx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxx xxxxxxxx xxxxx: Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx, xxx xxxxxxx xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxx, xxxxx xxxxxxxxxxxxxxxxxxxx xx xxxx, Xxxxxxxxxxxxxxxxxx xxxx, xx xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xx.
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2. Doppelbesteuerung von Renten:
Steuerbescheide ergehen nun vorläufig, aber...

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. Xxx xxxxxxx xx XxxxxxXxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxx, xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxx XXX xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXx. x XxX xxxxxxx xxx x XxX xxxxxxxx.

Xx xxxx xxxx xxx xxx xx xxx Xxxxx, xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx. Xxx XXX xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xxx xxx xx Xxxxxxxxxx xx xxxxx xx xxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxx. Xx xxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xx xxxxx x xxxxx xxxxxxxxxxx xxxxxxxxxx x xxx xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx x xxx xxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxxxx xxxxx Xxxxxxxx xxxx xxxx xxxxxxxx xxxx xxx xxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxx.

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"Xxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx Xxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xx xx Xxxxxx x Xxxx x Xxxxxxxxx x Xxxxxxxxxxxxxxx xx XXxX xx Xxxxx Xxxxxxx xx xxxxxxx xxxx, xxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxx. Xxx Xxxx xxxxx xxxx xxx Xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxx, xxxx xxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx."

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VIII. Selbstständige

1. Registrierkassen:
Zahlreiche Fragen und Antworten zur Belegausgabepflicht

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Xxxxxxx:xxxxxxXxx Xxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx x.x. xxx Xxxxx xxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxx xxx xxx Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx. xxx Xxxxxx xxx xxx Xxx xxx Xxxxxxxx, xxx Xxxxxxx xxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxx xx xxxxx Xxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxx xxxx xxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx.

Xxxxx:xxxxxxXxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx

Xxxxxxx:xxxxxxXxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, Xxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxx xxx Xxxxx xxxxxxxxxx.

Xxxxx:xxxxxxXxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxx

Xxxxxxx:xxxxxxXxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx. Xx xxxxxxx xxxx xxx Xxxxx xxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxx.

Xxxxx:xxxxxxXxxxxxx XxxxxxxxxxxXxxxx xxx. xxxxxxxx xx xxx Xxxxx "xxxxxxxx" xxxxxxx

Xxxxxxx:xxxxxxXx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxx xxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx.

Xxxxx:xxxxxxXxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx

Xxxxxxx:xxxxxxXxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxx Xxxx xxx Xxxxxxxx xxx xxxxx xx xxxxxxxx. Xxxxxxxxxxx xx Xxxxxxxxxxx xxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxx xxxxx xxxxx xxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxx xxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxxxxx.

xxxxxx

2. Bewirtungskosten:
Ausschank von alkoholischen Getränken ist Bewirtung

Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx, Xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx. Xxx Xxxxxx xxxx xxx xx xx x xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxx. Xxxxx xxx Xxxxxxxxx xxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx: Xxxxx xxxxxxx xx xxxx xx "xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx", xxx xxx Xxxxxxxxxxx xxx Xxxxxx, Xxx, Xxxxxx, Xxxxxxx, Xxxxxxxxxx xxx. xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxx xxx xxxxx xxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx x xxx Xxxxxxxxxxxxxxxx x xxx xxxxxxxxx xx x xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xX x.xx Xxx. x Xx. x XXxXx.

Xxxxx xxx "Xxxxxxxxxxxxxx", xxxxxxx xxxxxxx xxx "Xxxxxxxxx" xxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxx, xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxx, Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx, Xxxxxx xxx Xxxxxx, Xxxxxxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxx "Xxxxxxxxx xxxx Xxxxxxxxxxxxxx" xxxxxxx: Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xx xxxx xxxxx xxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xx "Xxxxxxxxx" x xxx xxx Xxxxx, xxxx xxx Xxxxxx xxx xx xx x xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xXX Xxxxxxxx xxx x.x.xxxx, x X xxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxx xxx "Xxxxxxxxx" xxx xxxxx xxx "Xxxxxxxxxxxxxx" xxxxxxxx, xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xx xxxxxx Xxxxx, xxxxxxx xxx xx xx x xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxx, Xxx, xxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx. Xxxxxx xxxxx Xxxxxxx xxxx xxxx xxx xx xxxxxxxxx xxxxxxxx, x.X. xxx "Xxxxxxxxxxx", xxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx.

xxxxxx

3. Betriebsprüfung:
Schlussbesprechung darf telefonisch durchgeführt werden

xx xxx Xxx. x xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx xx xxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxxxx, xxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxx.

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  • Xxx Xxxx: Xxxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx XxxxxxxXxxxxxxx xxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxx xxx xxxxxx Xxxxx xx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx, xxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxx xxx xxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxxxxx xxxxxx xxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx x xxx xxxx xxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx.
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XXXXXXXXX:xxxxxxXx xxx Xxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx XxxxxxxxxxxXxxxxxxxxxxxxx xxxxx Xxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxxx xxx x xxxx xxxxxxxxxx x xxx xxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xx.xx.xxxx xX X xxxxxxx xxxxxxxxxx xxxxxxxx, xx xxxx xx xxxxxxxxxxxxxx xxxxx Xxxx xxxxx, xxxx xxx xxx Xxxxxxxxx xxxxx xxx Xxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx.

xxxxxx

4. Sachspenden:
Für die Spende von Kaffee kein Erlass der Kaffeesteuer

Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxx: Xxxx xxxx Xxxxxxxxxxx xxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx.

  • Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxx Xxxxxx xx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx x Xxxx xxx. xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx xxxx xxx xxxxxxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx x.x. Xxxxxxxxxxxx, xxxx xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxxxx, Xxxx xxx Xxxxxxx, xxxxx Xxxxxxxx xxxxx xxxx xxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXX X x x X xxxxxxxxxxxxx:xxxx xxx. XxxxxxXxxxxxxxx Xxx xxxx xxx Xxxxxxx xxx xxx "XxxxxxxXxxxxxxxxxxxxxx"x.
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XXXXXXX xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxx "Xxxx". Xxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xx xx xxxxxx Xxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx.xxxxxx"Xxxxxxxxxx xxx xxxxxxxxxx, xxxx Xxxxxx xx Xxxxxxxxx xx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxxxxx xx xxxx xxxxxxxx xx xxx Xxxxxxxxxxxx, xxxxxx Xxxxxx xxxxx xxxxxxxxxxxxxxx xxx. Xxxxxx xxxx xxxxx xxxxx xxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxx. Xxx xxxxxx Xxxxxx xxxx Xxxxxx, xxx xxxx Xxxx, xxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxx, xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx. Xx xxxxxxxx xxxxxxx xx xxxx xxx Xxxxxx xxxxx xx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxx xxxx Xxxx. Xxxxxx xxxxxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx, xx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxx xxxxxxx, xxxxx Xxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxx xxxx xxxxx xxxxxxxx Xxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxxx".xxxxxxXxx! xXxxxxxxxxxxXxxxxxxxxx xxxxxxxx xxx xx.x.xxxxx.

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xxxxxx

5. GmbH:
Keine Betriebsaufspaltung bei Stimmen-Patt

Xxxx xxx Xxxxxxxxxxx xxxxxx XxxX xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxx, xxx Xxxxxxx xxxxxxxxxxx, xxxx xx xx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxxxx xxxxxx xxx Xxxxxxxxxxx xxx xxxx xxx XxxXxXxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxx xxx xxx XxxXxXxxxxxx "xxxxxxxxxxxxxxx" xxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx. Xxxxxxxx xxxxx xx xx xxxxx xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx XxxX xxxxx Xxxxxxxxx xxx Xxxxxxx xxx xxxxx Xxxxxx xxxxxxxxxxx xxxx xxx xxxxxxxxx. Xxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxx, xxx xx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxx. Xxx xxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxxx, xxxx xxxxx XxxX Xxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxx xxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxx xxx "xxxxxxxxx Xxxxxxxxxxxx" xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxxx xxxx "xxxxxxxxxx Xxxxxxxxxxxx". Xxxx xxxx xxx xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx XxxX, xxxxxxxxxxx. Xx xxxxx Xxxxx xxxxx xx xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xx.

XXXXXXX: Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xx Xxxxxxx xxx Xxxxxxx xxxxxxxx. Xxxxx xxx xxx XXX xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxx, xxxx xx Xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxx xxx xxxx xxxxxx Xxxxxx xxxx xxx xxx Xxx xxx Xxxxxxxx xxx Xxxxxx Xxxxxxxxxxxxxx xxx XxxxxxxxxXxxX xxxxxxxx. Xxxxxx XxxX xxxxx xxx Xxxxxxxxx xxxxxxx xxxx Xxxxxx xxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxx xxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxx XxxX xxxxxxxx xxxxxx xxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx xx. Xx xxxxxx, xxx Xxxxxxxxx xxxxxx xxx XxxX, xxxxxx xxx xxx xx Xxxxxxx xxx Xxxxxxx xxxxxxxx, xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxx xxxxx xxx xxxxxxxxxx xxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx.
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IX. Steuergrundlagen

1. Steuerzinsen:
Droht nun die Rückforderung von Erstattungszinsen?

Xx XxxxxxXxxxxxxxx Xxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxxxx xxx xxx xxxxxxxx Xxxxxxxx xxx x,x Xxxxxxx xxxxxxxxx xxx. x Xxxxxxx xxxxxxxxx xxxx xxx x.x.xxxx xxxxxxxxxxxxxxxxx! Xxxx xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxx xxxx xx xxx x.x.xxxx. Xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxxxxx, xxxx xxxx xxxxx xxxxxxxxxx xxx xxx xx.x.xxxx Xxxx xxxxxx xXXxxxXxXxxxxxxxx xxx x.x.xxxx, x XxX xxxxxxx, x XxX xxxxxxxx.

Xxx xxxx Xxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxxx xxxxxxxxxxx xx xx.x.xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxx x Xxxxxxx x.x. xxxxx, xxxxxxxx xxxxxxxxxxxxxxx

Xxxxxx Xxxxxxx: Xxx xxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxx Xxx xxxx xxxxxxx xxxxxx xxxx, xxxxxxxx xxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxx xxxxx xxxxxxx xxxx "Xxxxxxxxxxxxxxxxxxxx" xxxxxxxxx.

Xxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxx xxxxxxxxx, xxxx xx xxxx xxx xx xxx xxx Xxxxxxxxxxxxxx xxxx. Xxxxxx xxxxxxx Xxxxxxxxxxxxxxx, xxxxxx xxxx xxx xxxxxxxxxx xxxxxxxx xxxx, xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxx Xxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxxxxx xxxxxxxx xx xxxx xxxx, xxxxx Xx, xxx xxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx xx xxx XX xxxxxxxxxxxx. Xxxx xxxx xx xxxxxxxx xxx xxx xxxxx xxxxxxxx Xxxxxxxxxx xxx xx xx Xxx. x. Xxx xxxxx xxxxxx, xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx, xxxx xx xxx Xxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxxxxx xxxxxxxx.

Xxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xx xxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx xx Xxx. x XXxxxXX xxxxxxx. Xx xxx xxxxxxx xxx, xxxxxx xxxx xxxxxxxx xxxxx Xxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxx, xxxxx Xxxx xxxxxx xx xxx Xxxxxx xxxxxxxxxxxxx xx xxxxxxx. Xxxx xxxxxx Xxxxx xxx, xx xxxx xxx Xxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx x xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx x xx xxxxxxxxxx. Xxxx xxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx.

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xxxxxx

2. Steuererklärung:
Ende der Abgabefrist für die Steuererklärung 2020 naht

Xxx Xxxxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xx xx. Xxxx xxxx. Xx xxxxxx Xxx xxx xxxxx Xxxxxxx xxxx, xxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxx xxx xxx x. Xxxxxx xxxx. Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx xx. Xxxxxxx xxxx xxx xxx Xxx. x Xxxxxxxx x XXx.

Xx xxxxx xxx Xxxxxxxxxxxxx, xxxxxxx xxxx xxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxx Xxxxxx xxxxx xxx XxxxxxxXxxxxxxx xxxxxxxx xxxx xx.X. xxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx, xxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxx xxxxxxxxxxx. Xxxxx xxxxxxxxx xxx xxxxxxxxx xx "Xxxxxx xxx Xxxxxxxxx xxx XxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx" x XXXXxXxxxxxxxxxxxxxxx x XXXXXxxXx.

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  • Xxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx x.x., xxxx xxx xx Xxxxx xxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxx xxx xxx Xxxx xxxxxxx xxxxx. Xxxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx xxxx xxxx xxxxxxxx xx Xxxxxxxx xxxxxxxx xxx xxx Xxxxx xxxxx.
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