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Xxxxx Xxxxxxx, xxxxxx Xxxxx,

xxx xxx xx xxxx xx, xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xx xxxxxxxxxxxx Xxxxxxxx xxxxx xx xxxx xxxxx xxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxxxxxx xxxxx xx xxxx, xxx xxxx xxxx xxxxxx Xxxxxxx xxxxxx xx xxxxxxxxxx, xxxx xxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx.

Xx xxx xxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxxx xxx xxxx xxx XxxxxxxxxxxXxxxxxxxx xxx xxx xx xxx Xxxx xxxxxxx. Xxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxx xxx xx x.xxx Xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx x xxxx xxx xxx xxxx xxxxxxxx. Xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxx, xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxx, xxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxx.

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Xxxxxxx xxxxxxx xxxx xx xxx Xxxx xxxxxxxx "Xxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx." Xx xxx xxxx xxxxxx Xxx Xxxxxx xxxxxxxxxxx Xxxx xxxx xxxxxxxx xx xxxxx, xxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxx. Xxxxxxxx: Xxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxx xx xxxx xxxxxxxx. Xxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxx xxx xxxx xx xxxxx xxxxxx Xxxxxxxxxxxx xxxxxxx.

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I. Beruflicher Bereich

1. Doppelter Haushalt:
Anmietung einer Wohnung durch den Arbeitgeber

Xx Xxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xx xxxx xxxxxxxx Xxxxxxxxxxxxxx: Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxxx xxxxxxxxx xxx xxxxxxx xxxx xxx xxx xx xxxxxx Xxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xxx x Xxx. x Xx. x XXxXx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.

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Xxxxxxxxx xxx xxx xxxxxxx, xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxx xxxx, xxxxx Xxxxxxxx xxx xxxxxxx x.xxx XXX xxx Xxxxx xxxxx xxxx x xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxx "xxxxxxxx", xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxxxxxx xx x.xxx XXX xxxxxxxx, xxxx xxxx xxx xxxxxxxxxx Xxxxxxx xx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxx x xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxx x xx xxx Xxxxxxxxxxxxxx xxx xx x Xxx. x Xxxx xx XXxX, xx x Xxx. x Xxxx x Xx. x XXxX xxx xxxxxxxxxx xxx xx x Xx. xx x. xx XXxX.

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2. Weihnachtsfeier:
Wie das Finanzamt stiller Zuschauer am Gabentisch bleibt

"Xx, xxx xxxx xxxxx xxxxx Xxxxxxxxxxxx" Xxxx xxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxx xxxx xxxx Xxxxxx xx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxx: Xxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx.

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• Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxx.
• Xxx Xxxxxxxxxx xxx xxx XXX xxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx.

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xxxxxx

3. Meisterbonus und Meistergründungsprämie:
Muss eine Kürzung der Werbungskosten erfolgen?

Xxx Xxxxxxxxx Xxxxxx xxxxxxxx xxxxxxxxxxXxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx, xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx, xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxx xxxxxxxx x.xxx XXX xxxx Xxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xx. Xxx xxxx xxxxxxxxxxxx xxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx x.x.xxxx xxxx xxxx xxx xxx xx.xx.xxxx.

Xxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxx xxxxx Xxxxx xxxx xxxx Xxxxxxx xxxx Xxxxxxx xx, xx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxxx, xxxxxxxxxx xx xxxxxxxx. Xxxxxxxx x.xxx XXX xx.X. Xxxxxx, Xxxxxxxxx xxx x.xxx XXX xx.X. Xxxxxxxxxxxxx, Xxxxxxx xxxxxxxx xxx Xxxxx xXxxxx Xxxxx xxxxx. Xxxxx xxxxxxxxx xxx xxx xxxx xxxxxxxxxx XxxxxxxxxxXxxxxx xxx Xxxxxx. Xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx.

Xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxx, xxx xxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxx xx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxx. Xxx Xxxxxxxxxxxx xxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx, xxxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx.

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Xxxxx Xxxxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxxxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxx xx, xx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxx. Xxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxx xXXX Xxxxxxxx xxx xx.x.xxxx, X xxxxxxxxXx xxxxxx:

• Xxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxx xx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxx xxx xxxx xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx.
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xxxxxx

4. Sozialversicherung:
Grenzen im Jahre 2022 sinken teilweise

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxx xxxx Xxxx xxxx Xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. XXXXXXX xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xx xxx Xxxxxx, xxx xx x.x.xxxx xxxxxx xxxxxx, xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxx xx xxx x. Xxxxxx xxxx xxx xxxxxxxxx xx.xxx XXX xxxxxxxxxx x.xxx,xx XXXx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xx.xxx XXX xxxxxxxxx xxxxxxxxxx x.xxx,xx XXXx.

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5. Sachbezüge: Erhöhung der Freigrenze ab 2022

Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx Xxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx, xxxxxxxxxxx xxx Xxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxx xxx x.xxx XXX xx Xxxx. Xxxx xxxx xxxxxx Xxxxxxxxx xxxx xx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx: xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx XXX xxx Xxxxx. Xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxx xxxx xxx xx XXX xx Xxxxx xxxxxxxx.

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Xxx xxx Xxxxxx xxx xx XXX xxxxxxx xx xxxx xx xxxx Xxxxxxxxxx, xxxxx xx xxxxx Xxxxxxxxxx. Xxx xxxxxxxx: Xxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx, xxx xxx xxxxxxx Xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxx xx xxxxx Xxxxx xxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xx xxxxx xxxxxxx Xxxxx xxxxxxxxxxx xxxxxx. Xx xxx xxxx xxxxx xxxxxxxxx, xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxx xx xxxxxx Xxxxxx xxxxxxxxxx xx xxxxxxxx.

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6. Sachbezüge: Einschränkungen für steuerfreie Gutscheine und Geldkarten

Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xx xx XXX xx Xxxxx xxx xxxx: xxx xx XXXx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx xxxxxxx, xx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx.

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7. Corona-Tests:
Kostenübernahme durch Arbeitgeber für Mitarbeiter steuerfrei

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8. Minijob:
Arbeitgeber müssen Steuer-Identifikationsnummer melden

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9. Kurzfristige Beschäftigung:
Meldungen zum Krankenversicherungsschutz

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10. Berufskraftfahrer:
Kosten für Grundqualifikation und Weiterbildung absetzbar

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xxxxxx

11. Werbungskosten:
Anwaltskosten wegen Disziplinarverfahrens abziehbar

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xxxxxx

12. Erste Tätigkeitsstätte:
Wenn der Arbeitgeber eine Weisung erteilt

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13. Winterbeschäftigungsumlage:
Arbeitnehmeranteil als Werbungskosten absetzbar

Xxxxx xxxxxxxxxXxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx x xxx x. Xxxxxxxx xxx xx. Xxxxx x xxxxxxxxxxx. Xxxxx xxxx xxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx, xxx XxxxxxxxxXxxxxxxxxx, XxxxxxxxxxxxxXxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxx xx Xxxx xxxxx Xxxxxx xxxxxxxxxx xxxxxx xxx xxx XXX XXXx.

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14. Buß- und Verwarnungsgelder:
Übernahme durch Arbeitgeber steuerpflichtig?

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Xx xxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxx"Xxxxxxxxxx" xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxx: Xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx Xxx xxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxxxxxx xx xx Xxx. x Xxxx x XXxX xxxxxxxxx Xxxxxxxxxx xxx xxxx xxxxxx Xxxxxx. Xxx Xxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx,xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx. Xxxx xxxxxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxx xxx Xxx xx Xxxxxxxx xxxxxxxx xxxx. Xx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxx xxxxxxxx xxxx. Xxxxx xxx xxx Xxxxxx xxx xxx xxx xxxxxx Xxxxx xxxxxxx.

• Xxxxxxxxx xxxxx xxxx xxx XXX xxxxxx: Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxXxxxxxxxxxxx xxx xxxxxx xxxxx xxxxx xx xxxxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxx xxxxxx. Xxxxxxxxxxx xxx xxxxx xx xxxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx.
• Xxxx xxxx xxxxx xxx Xxxxx: Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx. Xxxxxx xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxx xxxxxxxx, xxxxx xxx xxxxxxxxxx Xxxxxxx xxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxx Xxxx xx xxx Xxxxxxxxx xx, xx xxx xxx Xxxxxxxxxxx xx xxxxxxxx xxxx, xxxx xx xxxxxx Xxxxxxxxxx xxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxxx xxx, xxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx xxxx xxx Xxxx: Xxx Xxx xxxxxxxxxxxxxx xxxxxx

xxxxxx

15. Verlust des Arbeitsplatzes:
Abfindung nicht ins Zeitwertkonto einzahlen

Xxx xxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxxx Xxxxxxxxx. Xxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxx xxx xx xxxxxxxxx XxxxxxxxxXxxxxxxx, xxx xxxxxxxx xxx xxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxxxxx. Xxx xxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxx, xx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxxx, xxx xx xxxx Xxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxxxxxxx xx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxx x Xx. xx XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxx x"Xxxxxxxxxxxxxxxxx"x xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxx. Xxxx xxxxx Xxxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

• Xxx Xxxx: Xx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxx, xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx "XxxxxxxxxxxxxXxxxxxxxx" xxxxxxxx xxxxx. Xxxxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx XXX XX xxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xXXXx xxxxxxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx, xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxx xxx xxxxxxx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx. Xxx Xxxxxxxxx xxxxxxxxxxx xxxx xxxxx, xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxx Xxxxx.
• Xxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xx xx XXX XX. Xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx. Xx xxx Xxxxx xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxx XXX xxxxxxxxxxx xxxxxx xxxxxxx. Xxx xx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxx.

XXXXXXXXX:xxxxxxXx xxxx xxxxxxxx xxxx, xx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxx, xxxx xxx Xxxxxxxx xxxxx xxxxxxx xxxxx xxx Xx. XX X xxxxx xxx. Xxxxxx xxx XXX xxx Xxxxxxxx xxxxxxxxx, xxxxxx xxxx xxx Xxxxxxx, xxx xxx xxxx xxx Xxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxx xxxx xxxx xxxx xxxxx xxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx. Xxxx xxxxxxxxxxxxxxx xxxx xx xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx xxx Xxxxxxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxxxxxx, xxxxxxx xxxxxx xxx xxxxxxxxxx Xxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx

xxxxxx

II. Privater Bereich

1. Spenden:
Allgemeinpolitische Betätigung mit Kritik an Corona-Maßnahmen

"Xxxxxxxxxxxxx" xxx xx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx, xxx xx xx xx XX xxxxxxxxxxxxx xxxxxxx xxxx. Xxx xxx Xxxxxxxxxx xxxxx Xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx. Xxxx xxxxxx xxx xx, xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxx.

Xxx xxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxXxxxxxXxxxxxxxxxxxxxxxxxxxxxx "Xxxxxxxxxx xxxxxxxxxxx Xxxxxx" xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxx xxx XXX xxx xxx XxxxxxXxxxxxxxxxxxx xxxxx xx Xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx "Xxxxxxxxx" xx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx, xx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxxxx. Xxx XxxxxxXxxxxxxxxxxx xxxx xx xxxxx xx xxxxxxxxxx Xxxxxxx, xxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, X X xxxxxx xxxxxxxxxx xxx XXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxXxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx xxxx, xxx xx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxx. Xxxxxxxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, X X xxxxxx.

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

XXXXXXXXX: Xxx xxxx xxxxxxxx xxxx, xx xxx xxxxxxxxxxxx XXXxXxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxxxxx: x XxX xxxxxxx. Xxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx XXX xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxxx" xxxx Xxxxxxxxxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx: Xxxxxxxxxxxxxxxxxx Xxxxxx

xxxxxx

2. Unterhalt:
Unterstützung der Schwiegereltern auch bei Getrenntleben absetzbar

Xxxxx xxx Xxxxxx xxxx xxxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxx xxx Xxxxxx xxxxx Xxxxxx xxxxxxxxxx xxx xxxx XXXx. XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxx xxxxxxxxxx, xxxx xxxx Xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xx xxxxx Xxxxx, xxx xxx Xxxxxxxx xxxxxxxxxx xxx xxx xxx xxx xxxxxxx xxx. Xxx Xxxxxxxx xxx xxxxx xxxx xxxxx xxxxxxxx xxx Xxxxxxxx xxx xxxxxxx xxxxxxxxx. Xxxx xxx xxxx, xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxx xxxxxxxx xxxxxx

Xxx XX XxxxxxxXxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx "xxxxxxx Xxxxxxxxxxxxxx xx xxxxxxx Xxxxx" xxxxx xxxxxxxx xxxx, xxxx xx xxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xXX XxxxxxxXxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

XXXX xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx XxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx "xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxx" xxxxxxxx. Xxxxx xxxxx xx xxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx, xxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxx xxxxxx xxx xxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxx xx xxx xxxxxxxxx Xxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxx xxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxxxx, xxxx xxxx Xxxxxxxxx xxxxx Xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxx XxxXxxxxx x xxx xxxxxxxxxx Xxxxxxxxxxxxxxx x xxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX: Xxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxx xxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxx xxx. x.xxx XXX xxxxxx xxx. x.xxx XXX xxxxxx. Xxxx xxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxx xx xxxx Xxxx xx xxx, xxxx xxxx xxxx Xxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx: Xxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx

xxxxxx

3. Krankheitskosten:
Künstliche Befruchtung bei gleichgeschlechtlichen Paaren

Xxxx Xxxxxx, xxx xx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xx Xxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xXXxxXx xxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxx. Xxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxx. Xx xxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxx xxxxxxx xxxx xxx Xxxxxx xxxxxxx xxx xxxxxxx xxxxxxx Xxxx xxxxxxxx. Xxxx xxxxxx xxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxx xxxxxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X x XX xxxx Xx.

• Xxx Xxxxxxxxx xxxx xx xxxxxxxxxxxxxxxxxxxxxx Xxx xxx xxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxx xxx xxx xxx XXX xx.
• Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XXX X xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx.
• Xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xx xxx XXX X xxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx, xxx xxxxx xxx Xxxxxxxxxx xxxx xx xxx XXX X xxxxxxxxxxxx xxxxxx xxxx. Xxxx xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxx xx. Xxx xxxxxxx xxxxxxxx xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxx xxxxxxxxx Xxxxxx xx xxxxxx xxx xxxxxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.
• Xx xxxxx xxxxxxx Xxxxxxxxx xxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxx. Xxx Xxxxxxxxxxx xxxxxx xxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxx xx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxx xxxxxxxxxx. Xxx xxxxxx Xxxxxxxx xxxxx xxxx xxxxx xxx Xxxxxxx, xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxx Xxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

Xxxxxxxxxx xxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xxxx. Xxxx xxxx xxxxxxxxxx xxx xxxx, xxxx xxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xXXXxXxxxxxx xxx x.xx.xxxx, XX X xxxxx xxx XX X xxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx, xxx xx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx, xxxxxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxx xxxxx xxxxxxxx Xxxxxxxx xx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxx xx, xxxx xxx XXX xxx xxx xxxxxxxxxxxxxxxx.
• Xxxx Xxxxxxxxxx xxx XXX xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx XxxxxxxxxXxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxx xxxxx xxxxxxxx, xxxx xxx Xxxx xx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx. Xxxxxxx xxx xxx, xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxxxxx xxx XXX xxxx xxx Xxxxxxxxxx, xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx. Xxx XXX xxxx xxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxxx xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxxx xxxx xx xxxxxx Xxxxxx, xxxx xxxx Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxx, xxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xx xxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx, xxx Xxxxxxxx xx xxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxx xxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xx xxxxx. Xxx Xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xXXX xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxx xxxx xxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxx xxxxx xx xxxxx xxxxxx Xxxxxxxxx xxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx xx Xxxxxxxxxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: XxxxxxXxxxxxxxx Xxxxxxx xxxx

xxxxxx

III. Kinder

1. Kindergeld:
Lehrgänge bei der Bundeswehr als Berufsausbildung?

Xxxxxx, xxx xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxx, xxxxxxx xxxx xxxx xx Xxxxxxxxxxxxxxxx xxxx x xxx xxx Xxxxx, xxxx xxx Xxxxxx xxx xxx xx. Xxxxxxxxxx xxx Xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx. Xxxxx xxxx xxxxx xxx XXX xxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx. Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx, x.X. Xxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

Xxxx xxxxx xxxxx Xxxxxx xxx Xxxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxxxx xxx XXX: Xxx Xxxxxx xxx Xxxx, xxx xxxx xxxxx xxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxx xx Xxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxx xx Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxx. Xxxx xxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXX X xxxxxx.

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

xxxxxx

IV. Nebentätigkeit

1. Umsatzsteuer:
Private Hundezüchter können als Unternehmer gelten

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

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx, xx xxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxx xxx xxx Xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxx Xxxx xxxxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxxxxxxx xx xxxxx Xxxxxxxxxx Xxxxx xxxxx xxxxxxxxxx Xxxxx, xxx xxx xxxxx xxxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxx xxx Xxxxxxxxx Xxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxx xxxx xxx Xxxxx xx xxxxxxxx, xxxxxxxx xxxxx xx xxxxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxx xxxxxxxx Xxxxxx xxxxxxxxxxx xxxx. Xx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx.
• Xxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx xxxx Xxxxxx, xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx xxx. Xxx xxxxx xxxxxx xxxxx xxx xxxx Xxxxxxxxxx xxx, xxxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxx. Xxx XX Xxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxx xxx Xxxxx xxxxx xxxx Xxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxx xxxxx Xxxxxx xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx. Xxx xxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxx Xxxxxxx xx xxxxxxxxxxxx Xxxxxxxx xxx, xxx xxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx. Xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx.
• Xxx Xxxxxxxxx xxx xxxxx xxx Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx XX X xxxxx xxxxxxxxx. Xxxxxxx xxx xxxx xxxxx xxxxxxx, xx xxx XXX xxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxx XXXxXxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxx xXxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxx xxx.x xxxxx xxxxxxxx. Xxxx xxx xxxxx xxx xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxx xxxx xxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxx xxxx xxx xxx Xxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx. Xxxxxxxx xxxxxxx xxxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxx xx xxx Xxxxxxx xxx Xxxxxxxxxx: Xxxxxx xxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxx xx xxxxxxxxxxx Xxxxxxxxx x.X. xxx xx xx Xx. x XXxX xXX Xxxxxxxx, Xxxxxx xxx x.xx.xxxx, x X xxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxx xxx xxx Xxxx xx Xxxxxxxxxxxx xxxxxxxx.

xxxxxx

2. Vereine und Steuern:
Arbeitshilfe für Vereinsvorstände und Mitglieder

Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx XxxxxxxxxxXxxxxxxxx xxx xxxx xxxx Xxxxxxxxxx xxx Xxxxx Xxxxxxx xxx Xxxxxxx xxxxxxxxxxxxx xXxxxx Xxxx xxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxx Xxxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx.

Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxx xxxxxxxxx xxxxxxxxxxxxx: Xxxxxxxxxx Xxxxxxx xxx Xxxxxxx

xxxxxx

V. Kapitalerträge

1. Verluste bei Kapitalanlagen:
15. Dezember Stichtag für Verlustbescheinigung

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2. Lebensversicherung:
Absenkung des Garantiezinses für Neuverträge

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VI. Eigenheim und Vermietung

1. Fotovoltaik:
Was ist mit dem IAB bei Nutzung der neuen Billigkeitsregelung?

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xxxxxx

2. Fotovoltaik:
Umsatzsteuerliche Zuordnungsfrist bleibt erhalten

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xxxxxx

3. Prozesskosten:
Abwehr einer Grundbuchberichtigung keine Werbungskosten

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4. Blockheizkraftwerk:
Umsatzsteuerliche Behandlung der Stromerzeugung

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5. Verkauf des Eigenheims:
Steuerfrei trotz tageweiser Vermietung einzelner Räume

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• Xxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x X. x Xx. x X. x XXxX xxxxxxx. Xxx Xxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xx xxxxxx Xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxx Xxxxx xxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx, xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx.

XXXXXXXXX:xxxxxxXx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx XX xxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xXx.: XX X xxxxxx. Xxx xxxxx xxxxxxx xxxxx xx xxxxxxxxxx xxxx xxxxx, xxxx xxx Xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx xxx, xxxxxx xx xxxxxxxxx xx xxx Xxxxxxxxxxx x xxxxxx:xxxxxx"... xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx ...".xxxxxxXxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxxx xxx Xxxx xxx Xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx. Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

VII. Renten und Pensionen

1. Rentenbesteuerung:
Steuern sind trotz Verfassungsbeschwerde zu zahlen

Xxxxxxx xxx xxxxxxx Xxxxxxx xxxxx 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 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 xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxx xxxxx, xxxxxx xxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxx Xxxxxx xxxxxxxxxx. Xxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx, xxxx xxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxxxx.

Xxxx xxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxx, xxx xxx xxx xxxxxxxxxxxx xx xxxx xxxxxxxxxx Xxxxx xxxxxxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxx xx xxxxxx Xxxxx xxxxxxx xxxxxxx

XXXXXXX xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxx Xxxxx: Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxx xx Xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, X X xxxxxx. Xxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxx xxx xxxx Xxxxxxxxxxxx, xx xxxxxxx xxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xx xxxxxxxxx: Xxx xxx Xxxxxxx xxx, xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx XXX xxxxxxxx, xxxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx,xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx XxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxx xxxxxxx, xxx xxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxx xxxx xx xxx Xxxxxxx xxxxxx, xxx xxxx xxxx "Xxxx xxx Xxxx."

XXXXXXXXX:xxxxxxXx xxx Xxxxxxx "Xxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxx: Xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxx" xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx. Xxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxx xx xxxx xxxxxx xxxxx xxxxxxxxx. Xxx xxx xxx Xxxxxxx xxx XXX xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxxx xxx xxxxxx xx xxx Xxxx.

xxxxxxXxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxx

xxxxxx

2. Betriebliche Altersversorgung:
Begünstigte Auszahlung nach Arbeitsplatzverlust

Xxx xxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxx, xxxx xxxxx xxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxx x xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxx Xxxx xxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxx xxx xx xxx x xxxxxxxxx x Xxxxxxxxxx xxx Xxxxxxxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx "Xxxxxxxx" xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxxx xxxx. Xxxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxxxx xxxx xxxx xxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xx xx XXxX xx xxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxx: Xxxx xxx Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxx xxx. Xxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxx xxx Xxx xxxx xxx xxxxx Xxxxxxx xxxxxxxxxxxx. Xxxxxx xxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xx Xxxx xxxx xxxxxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx. Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxx.xxx XXX xxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxx.xxx XXX xx xxx xx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxxx xxxx xxxxxxx xx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxx xxxx xxxxxx xxxx xx x Xx. xx XXxX xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxx xXxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxx xxxx xxx xxxxxxxx xxxxxxxxxx. Xx Xxxx xxxx xxxxxxx xxx Xxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxx xxx.xxx XXX xxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xx xxxx xxxxx xx xxx Xxxxxxxxxxx xxx xxx xx. Xxx xxxx xxxxxxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxx xx Xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxx xx x xx Xxxxxxx, xxx xxx XXX xxxxxxxxxxx xxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx, xxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxx Xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxx xx Xxxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx. Xx xxxxxxx xxxx xxxxxxxx xxxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxx xx xxxx Xxxxxxxxxxxxx. Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx. Xxx xxx xxx Xxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx. Xxxx xxxxxxxxxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxx xxxxxxxx, xxxxxxx xx xxxx xx xxxxx xxxxxxx Xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx, xx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx, xxx xxx Xxxxxx xxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxx xx xxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxxxxx xxxxxx. Xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx: Xxxxxxxxxxxxxxx Xxxxxxxxxx

xxxxxx

VIII. Schenkung und Erbschaft

1. Schenkungsteuer:
Zahlungen an benachteiligte Erben mindern die Steuer

Xxxxx Xxxxxxxxxx xxxxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxx. Xxxxxxxx: Xxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxx xXxxxxxxx xxxx xxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxxx Xxxxxxxxx xxxxxx. Xxxxxxx xxxx xxxxxxxxxxxxxx, xxxx xxx xxxxxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxx xx xxxxxx xxxxxxx Xxxx xxxxxx xxxx, xx xxxx xxxxxxxxxxxx xx xxxxxxxx xxxx, xxxx xx xxx Xxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxx. Xxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxx, xxxx xxxxxxxxx xxx xxxxxx Xxxxxxx xxxxxx, xxxx xxx xxxxxxx xxxxxxx Xxxxxxxx xxx Xxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxxx xxxxxxxx xxxx. Xx xxx Xxxxxxx xxxxxx xxx xxx, xxxx xxx Xxxxxx xxx xxx xxxx xxxxxx. Xxx xxxxxx: Xxx xxxx xxxxxxx Xxxxxxxxxx xxxxxxx xxxx xxxx xxxxx Xxxxx xxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxx xxxxxxxxx. Xx xxxx xx xxxxx Xxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxx:

• Xxx Xxxxxx xxxxxx xxxx Xxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxx xxx Xxxxxx xxxxxxxx xxx Xxxxxx xxxxx Xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxxxx Xxxxxxx xxxxxx xxxx xxx Xxx xxx Xxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxx. Xxx xxx xxx Xxxxxxxxx xxx Xxxxx: Xxxxxxxxxx xxx xxx xxx xxx Xxxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxxx xxx xxxxx xx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxx xxxxxxxx xxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxx Xxxxxxxxx xxxxxx xxx Xxxxx xx, xxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx: Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx, xxxx XXXx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxx, xxx xx Xxxxxxxxxx xxxxx xxxxxxxxx xxx. Xxxx xxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx, xxx xxxx Xxxxxx. Xx xxxxxx xxxxxx xxx Xxxxxxxx. Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxxxx.
• Xxxx Xxxxxxxxxx xxx XXX xxxxxxx xx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxx Xxxxxxxxx xx Xxxxxx, xxx xxxx xxxxxx, xxx Xxxxxxxxxx xx xxxxxxx. Xxx xxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx xxxxxxx xXXXxXxxxxx xxx x.x.xxxx XX X xxxxxx.

xxxxxx

2. Erbschaftsteuer:
Beerdigungskosten erst nach Versicherungsleistung abziehen

Xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx. Xxx xxxxx xxxxxxx Xxxxx xxxxxx, xxxxxx Xxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxxxx xxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx. Xxxx Xxxxxxxx xxxx xxxx xxxxx Xxxxxx xxxxxxxxx xxx Xxxxxx xxx xx.xxx XXX xxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XxxXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxx xxx xxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xXxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xxx xxx x X xxxxxxx Xxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxx xxxxxxxxx xxxxxx xxx, xxx xxxx xxxxx xxxxxxx. Xxxxxxx xxxxxx xx xxxxxxxxxx Xxxxxxx xxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

xxxxxx

IX. Selbstständige

1. Bilanzierung:
Weiterhin hoher Abzinsungssatz für zinsfreie Darlehen

Xxxxxxxxxxx, xxx xxxx Xxxxxx xxxxxxxxx, xxxxxxx xxxx xxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxx, xxx xxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx x,x Xxxxxxx xxxxxxxxxx. Xxxxxx Xxxxxxxx xxx xxx xxxxxxxx Xxxxx xxxxxx xxxx xxx xx xxxxxx xxxx xxx Xxxxxxx, xxx xxxx Xxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxx. Xxxx xxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx xxxxxxxx Xxxxxxxx xxx xxxxxxxxx x Xxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx. Xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxx xxxx. Xxxx xxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxxx xxxx xxx x.x.xxxx xXxxxxxxxx xxx x.x.xxxx, x XxX xxxxxxx, x XxX xxxxxxxx. Xx xxxxx xx xxxx xxxxx xxx xxx Xxxx, xxxx xxxx xxx Xxxx xxx x,x Xxxxxxx xxxxx Xxxxxx xxxxxxx.

Xxx xx xxxxx, xxx xxx Xxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxxxx xxxxx xxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx x,x Xxxxxxx xx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx xxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxx X,Xx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxx. Xx xxxxxx Xxxxxx xxx xx.xx.xxxx xxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx. Xxx Xxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxx, xxxx xxxxx xxx x,x Xxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx xx xxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxx xxx Xxxxxxx xxx, xxxx xxx Xxxxxxxx xxxxx xxx xxxx xxxxxxxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx. Xxx XX Xxxxxxxx xxx xxx Xxxxx xxxxxxxxxx.
• Xxxxxxxxxxx: Xxxx xxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx x,x Xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx x,xx xxx x,xx Xxxxxxx xxxxxxxx. Xxxxxxxx xxxxxx xxxxx xx Xxxxxxxxxx xxxxxxxxxxx xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxx xxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxx xx, xxxxxxx xxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx. Xxx Xxxxxxx xxxxx xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx.

xxxxxx

2. Betriebsräume im Eigenheim:
Kosten für Pilatesraum voll abziehbar

Xxxxx Xxxxxxxxxxxxxxx, xxx xx Xxxxxxx xxx Xxxxxxxxx xxxxxx xxxx, xxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxxx Xxxxxxxxx. Xx xxxxxx xxxx xxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxx xxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxx xxxx xx xxxxx xxx "Xxxxxxxxxxxxxxx" xxxxxx. Xxxx xxxxx xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx.

Xx Xxxxx xxxx xxx xxx XXX xxxxxxxxxxx: Xxx xxx xxxxx xx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx Xxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxx xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxx, xxxxxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxx xXxxxxXxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxx xxxxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxxxx Xxxx xxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xx x Xxx. x Xxxx x Xx. xx XXxXx xxxx xxx xxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxx: Xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxx xx Xxxxxxxxxxxxx xxxxx Xxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxx xxx xxxxx xxxxx xxx x.xxx XXX xxxxxxxxxxx xXX Xxxxxxxx, Xxxxxxxxxxxxxxxx xxx x.x.xxxx, xx X xxxxxxxx. Xxx xxxxx Xxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxx xxxxxxx xxxxx, xxxxxx xxxx xxxxxxx xXxxxxXxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxxxxx xxxx xxx Xxxxxx xxxx Xxxxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx, xx xx xxx Xxxx xx xxxxxxxx, xxx xxxx xxxxxxxxxxxx. Xxx xxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxx xx xxx xxxxxx xxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxx xxx xxxxxxxxxx. Xxxx Xxxxxxxx: Xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxx xxxx xxxx xxxxxxx, xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx. Xxx xxxx xxxx xxxxx xxxxxx xxxx. xx Xxxxxxxxxx XxxxxxXxxxxxxxx Xxxxxxxxx xxxxx. Xxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx. Xxxxxxx xxx xxx XXX xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xx xxxxxx Xxxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxx Xxxxxx xx Xxxxxxxxx xxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

xxxxxx

3. Privatlehrer:
Umsatzsteuerfreiheit wackelt gewaltig

Xxxxxxx xxxx xxxxxx Xxxxxx xxxx xx xxxxx xxxxxx Xxxxxx xx xxx Xxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxx, Xxxxx, Xxxxxxxx, Xxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxx xxx, xxx xxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxxx xxx XXxXxxxx xxxxxxxxxxxxx xxx. Xxxxxxx xxxxxx xxx xxx XXxXxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx xxxxx xxxxxx Xxxxxxxx xxxxxxxx. Xxx xxxxxx: Xxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxx xxx xxx XXxXxxxx xxxxxxx xxxxxx xxxxxxx, xxxxx xxxxxx Xxxxxxxx xx xxxxxx.

Xx Xxxxx xxxx xxx xxx XxXX xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx X xxx Xx xxxxx xxxxxxxxxxxxxxxx xxx. Xx xxxxxxx xxxx xxxxx xx xxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xx. Xxxxxxxxx.

XXXXXXX xxx xxx XxXX xxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxx. Xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxx "Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx". Xxxxxx Xxxxxxx xxx xx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx, xxxx xx xxxxx xxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xXxXXxXxxxxx xxx xx.xx.xxxx, Xx. Xxxxxxxxx.

Xxx xxxxxxxx Xxxxxx xxx XxXX xxxx xxxx xxxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxx, xxxx xxx Xxxxxxx xxxxxxx xxx: Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxx, xxxxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxx, xxxxxxxxx xxxxxxxxx Xxxxxxxxxx, xxx xxxx xxxx xxxxxx xxxxx xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx xxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxxxx.

Xxxxx:xxxxxxXxxxx xxx "xxxxxxxxxxxxxxx" xxx "xxxxxxxxx" xxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx!

XXXXXXXXX:xxxxxxXxxxxxxxxxxx, xxx xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxxxxxxx xxxx. Xxxxx xxxx xx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx. Xxxxxxxx "Xxxxxxxxxxxxxxxx": Xxxxxx xxx xxx xxx xxxxx Xxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xx xxx xxx Xxxxxxxxxxx xxxxx xxx xxxxx xxxx xxxxxxxx Xxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx xxxx xxxx xxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxx, xxx xxx xxxxxx xxxx xxxx Xxxxxxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx xxxxx xxx xxxxx xxxxxxx xxx xxxx xxx xxx Xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xx xxxxxx xx xxxxx: Xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxxxxxxxx xxxxxxx, xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, xx X xxxxxxx XX XxxxxxxXxxxxxxxxxx xxx x.x.xx, x X xxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxx xxx xxxxxxxx, xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxx, xxxx xxx xxx xxxxx Xxxxx xxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxx x Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx. Xxxx xxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx. Xxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxx xxxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxx xxxx, xxx xx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxxxxxx: Xxx Xxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx, xxx xxx xxxx xxxxxx, xxxx xxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxx xXxxxxxxxx x.xx.x Xxx. x XXxXXx. Xxxxxxxxxx: Xxx Xxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxx. Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxx xxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxx xxx xxxxx xxx xxxxxxxxxx, xxxxxxxxx xxxxx Xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, X X xxxxxx.

xxxxxx

X. Steuergrundlagen

1. Steuerentlastung:
Erhöhung des Grundfreibetrages ab 2022

Xxx xxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx, xxxxx xxx Xxxxxxx xxxxxxxx xxxx xXxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxx xx Xxxx xxxx Xxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxx xxxxx xxx xxxx xxxxxx xxxxxxxxx.

XXXXXXX xxxxxx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xxx x.xxx XXX. Xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxx xxx xxx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxxx.

Xxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxx

Xxxx xxxx xxxx xx xxx xxx. Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx x Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xx x xxx xxxxxx xxx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xx Xxxxx xxxx xx xxx.xxx XXX xxx. xxx.xxx XXX xXxxxxx x Xxxxxxxxxxxxx.

XXXXXXX xxxxxxx xxx x.x.xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx x Xxxxxxx xxxx xx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx xxx.xxx XXX xxxx Xxxxxx xxx xxx.xxx XXX xxxx Xxxxxxxxxxxx.

xxxxxx

2. Verbindliche Auskunft:
Formelle Auskunft für das Finanzamt bindend

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3. Weihnachten 2021:
Ohne Fiskus keine Stille Nacht

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