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:

  • Verpflegungspauschalen: Müllwerker hat keine Tätigkeitsstätte am Betriebshof
  • Verdienst: Spesen als Teil des Arbeitslohns sind sozialversicherungspflichtig
  • Krankheitskosten: Aufwendungen für eine Leihmutterschaft nicht absetzbar
  • Gebäudeabschreibung: AfA-Zeitraum kann verkürzt werden
  • Vorbehaltsnießbrauch: Wie sich Darlehen auf die Schenkungsteuer auswirken
  • GmbH-Geschäftsführer: Wann ist eine Tantieme zu versteuern?
  • Reichensteuer: Privilegierung von Gewinneinkünften in 2007 verfassungswidrig

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. Verpflegungspauschalen:
Mitarbeiter des Ordnungsamts gehen zumeist leer aus

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2. Verpflegungspauschalen:
Müllwerker hat keine Tätigkeitsstätte am Betriebshof

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3. Verdienst:
Spesen als Teil des Arbeitslohns sind sozialversicherungspflichtig

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4. Weiterbildungskosten:
Ungleichbehandlung zwischen Steuer- und Sozialrecht

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5. Dienstliche Fahrten:
Durchschnittswerte für die Treibstoffkosten 2021

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6. Kurzarbeitergeld:
Verlängerung der Bezugsdauer

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7. Kurzarbeitergeld:
Verlängerung der erhöhten Zahlungen

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8. Kurzarbeitergeld:
Verlängerung der Hinzuverdienstregelung

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xxxxxx

9. Arbeitslosengeld I:
Verlängerung des Bezugs bei Krankheit eines Kindes

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xxxxxx

10. Arbeitslosigkeit:
Meldung als arbeitsuchend und arbeitslos auch elektronisch

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xxxxxx

11. Firmenwagen:
Verschärfung für Hybrid-Elektrofahrzeuge

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xxxxxx

II. Privater Bereich

1. Corona-Hilfe:
Verlängerung der Steuererleichterungen für Hilfeleistungen

Xxx xxx xxx XxxxxxxXxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx. Xxxxxx Xxxxxxx xxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx XxxxxxxXxxxx xxxxxxxxxxxxx xxx xxxxxxxx xxxx "xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxx xxxx xxx xxx XxxxxxxXxxxx Xxxxxxxxxx".

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xxxxxx

2. Krankheitskosten:
Aufwendungen für eine Leihmutterschaft nicht absetzbar

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xxxxxx

III. Kinder

1. Trennungskinder:
Erhöhung der Unterhaltssätze

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2. Trennungskinder:
Erhöhung des Unterhaltsvorschusses

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xxxxxx

3. Familienförderung:
Erhöhung des Kinderzuschlages

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xxxxxx

4. Praktikum:
Kein gesetzlicher Mindestlohn für Pflichtpraktikum vor Studienbeginn

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IV. Kapitalerträge

1. Thesaurierende Fonds:
Wie hoch ist die Vorabpauschale für 2022?

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

  • Xxxx xxx Xxxx xxxx xxx xxx XXX xxx Xxxxxxxxx x,xx Xxxxxxx xxxxxxx, xxx xxx Xxxxxxxx Xxxxxxxxxx xxx xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx. xx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx x,xxx Xxxxxxx. Xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xxx Xxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxx. Xxx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx. Xxx x xxxxxxx x Xxxxxxx xxxxxxxx xxxxxxxxxx xxxx xx Xxxxxxxxx, xxxxx xxxxxxxx xx x.x.xxxx. Xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xx xx Xxx. x XxxXxX xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx.
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Xxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxx xxx xxxxx, xxxx xxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxx Xxxxxxxxxxxx. Xx xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxx Xxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx.

xxxxxx

XXXXXXXXX: Xxxxxxxxxxxxxxxxxx x xxx xxxxx xxxx xxxx Xxxxxxxxxxxxxx x xxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxx xxxx XxxxxxxXxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxx xx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

2. GmbH:
Wenn der Ehegatte des Gesellschafters ein Darlehen vergibt

Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxx, xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x, xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxxxxxxxxx xxxx xx xxx xxxxxx Xxxxxxxxx xxxx xxxxxxxx Xxxxxxxx: Xxx Xxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx "xxxxxxxx xxxxxxxxxxxx Xxxxxxxx" xxxx xxx xxx Xxx. x Xx. xx XXxXx. Xxxx xxxx xxxxxx, xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxx XxxX xxxxxxxxx xxxxxx, xx xxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xx x xxxxxxxxx xxx xxx xxx Xxx. x Xx. xx XXxXx

Xxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx: Xxxx xx xxxxxx xxxxx xxxxxxxx xxxx, xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xx Xxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xx xx x xxxxxxx, xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xx x xxxxxx xxxx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx, xxxx xxxx xxx Xxxxxxx Xxxxxxxxxxxxxxxx xxxxx XxxX xxx, xxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx XxxX, xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx. Xxxxxxxx xxx xxx xxx XxxX xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxx xxxxxxxx x,x x xxx x,x x xxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxx xxxxx xxxxxxxx xxx Xxxxxxx, xxxx xxx Xxxxxx xxx xxx xx x xx xxxxxxxxxx xxxxx xxx xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxx xxx xxx XXX xxxxx.
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XXXXXXXXX:xxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxxxxxxxx xxxxxxxxx xx xxxxxx. Xxxxx xxx xxx Xxxxxxxxxxx xx xxxxxx, Xxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xx xxxxxx xxx xxx Xxxxxxxx xxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxx xxxxx, xxxx xxxxx Xxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxx, Xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxxx xxx xxxx xxxxxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx xxx Xxxxx "Xxxxxxxxxxx xxx Xxxxxxxxx" xxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xxx XXX, xxx xxxxxxxxxxx xxx, xxxx xxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx xxx xxx xx.x.xxxx, XX X xxxxxx. Xxxxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxx xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx. Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxx, xxxx xxx x xxxxxxxxxxx x Xxxxxxxxxxxx xxxxx xxx x xxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxx xxxx xXxxxxx xxx xx.xx.xxxx, xx X xxxxxxxx.

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V. Eigenheim und Vermietung

1. Vermietung:
Abfindungen an weichende Mieter nur per AfA abziehbar?

Xxxxxxxxx, xxx xxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxx xxxx xxxxx Xxxxxx xx xxxxxxx Xxx xxx Xxxxxx xxxxxxx. Xxxxxxxxxx xxxx xxxxxx Xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxx, xxxx xxx Xxxxxx, xxx Xxxxx, xx Xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx, xx xxxx xxxx Xxxxxxx xxxxxxxxxxxxx xxxxx xxxx Xxxxxx xx xxxxxxxxx. Xxxx xxxxxxxxxx xxxx xx xxxx xxxxxxxxxx Xxxxxx, xx xxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxx xxxxxxx xxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxx xx xxx xxxx, xxxx xxx Xxxxxxx xxxxx. Xxx xxx xxxx xxx: Xx xxxxxxxxxxxx Xxxxxxxx xxxxxx xxxx xxx Xxxxx, xx xx xxxxxxxxx Xxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxx xxxx xxxx xx xxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xx Xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xXxXx xxx x xxxx x,x Xxxxxxx xxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xx Xxxxxx xxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxx xxxx xxxx xxx xxx XxX xxxxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxx Xx.

  • Xxx Xxxx: Xxxx XxxxxxxxxxxxXxX xxxxxx xx Xxxx xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxx Xxxxxxxxx xxxx x,x Xxx. XXX, xxx xxx xx xxx xxxxxxxxx xxxx Xxxxxx xxxx xxx.xxx XXX xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxx xxxx xxx.xxx XXX xxx xxx Xxxxxxxx. Xx xxx xxxxxxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxx xx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xx xxxxxxxxx, xxxxxx xxx XxX Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx xx.xxx XXX. Xxxxxx Xxxxxx xxxxxx xxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxx Xxxxx. Xxxx xxx xxxxxxxx x xx xxx XX Xxxxxxxx.
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XXXXXXXXX: Xxx Xxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxx xxx xxxxxx Xxxx xxxx xxxxx xxxxxxxxxx xxx xXx. xxxx XXX: XX X xxxxxx. Xx xxxxxxxxxx Xxxxxxx xxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx. Xx xxx xxxxxxxxxx Xxxxx xxxxxxxx xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xxx. x Xx. xx XXxX xxxxxxxxx xxxxxx xxxxxx, xxxx xxxx xxxx xxx xxxx Xxxxx xxxx xxx Xxxxxxxxxxx, xxxxxx xxx XX xxxxx xxxxxxxxxxx. Xx xxxxx xxxxxx, xxxx xxx XXX xxxx xxxxxx Xxxxxxxx xxxxxx xxxxxx.

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2. Gebäudeabschreibung:
AfA-Zeitraum kann verkürzt werden

Xxx Xxxxxxxxx xxxx Xxxxxxxxx xXxXx xxx Xxxxxxxxx xxxxxxxx x xx xxxx Xxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx x xxxxxxxxxxxxxx xxx x, x,x xxxx x Xxxxxxx, xxxx xxxxx XxxxxxxXxX, xxxx xxxx xx xx XXxX, xxxxxxx xxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxx xxxxxxxxxxx x xxxxxxxxxxx x xxxx Xxxxxxxxxxxxx xxx xx, xx xxxx xx Xxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx XxXxXxxx xx xxxxxx xxx xx xxxx xxx xxx xxxxxx xxxxxxxx, xxxxx xxxxxxxxx XxXxXxxxxxxx xxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxx, xxx xxxxxxxxxxxxxxxxx xxxxx xxxxxx xx xxxxxxxxx xxxx xxx x Xxx. x Xxxx x XXxXx.

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  • Xxx Xxxx: Xxx Xxxxxxxxx xxxxxx xx Xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxx xxxxxxxxxx xxx xxxx xxxxxxx XxX xxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx, xx xxx Xxxxxxxx x xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx x xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxxx xxxx xx. Xxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxx xx Xxxxxxxx. Xxxx xxxxxxxx xx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxx, xxx xxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx XXX xxxxx xxx xxxx xxxxxx.
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VI. Renten und Pensionen

1. Rentner:
Abschlagsfreie Rente mit 63 jetzt erst mit 64 Jahren plus 2 Monaten

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Xxxxx xx xxxxxxxxxxxxx xxx xxx "Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx". Xxxx xxx x.x.xxxx xxxx: Xxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxx xx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx, xxxxxxxx Xxxxxxxxxxx, xxx xxxxxxxx Xxxx xxxx xxx Xxxxxxxx xxxx xxxxxxx xxxx.

Xxx xx xxx x.x.xxxx xxxxxxx xxx, xxxx xxxxxx Xxxxxx xxxxxxx xxxxxxxx. Xxx xxxxx xxxx xxx Xxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxxxxx xxx xx Xxxxx xxxxxxxxx. Xxx Xxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxx xxx xxxxxxx x Xxxxxxx xxx Xxxxxxxx. Xxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxxxx "Xxxxx xxx xx" xxxx xxx xx Xxxxxx xx Xxxxxxxx xxxxxx x xx xxxx xxxxxx xxx xxxxxxxx Xxxxxxxx. Xxx xxxxxxxxxxx xxxxxxxxxx xxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx.

XXXXXXX xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx, xxx xx Xxxxx xxxx xxx xx. Xxxxxxxxxx xxxxxxxx: Xxx xxx xx Xxxxxxxxxxxxxxxxxx xxxx xxx, xxxx xxx xxxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxxxx Xxxxxx xxx x Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxx x. Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx. Xxxx xx xxx xxxxxxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxx, xxx xxxx xxxxxxx xx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxx xxxx xxx xx Xxxxxx xxxx x Xxxxxx xxxxxxxx. Xxx xxx "Xxxxx xxx xx" xxxx xxx "Xxxxx xxx xx xxxx x".

xxxxxx

2. Rentner:
Beitragsentlastung für Betriebsrentner

Xxxx xxxx xxxxxxx Xxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxXxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxx xx,x x xxxxxx xxxxxxx xxx xxx Xxxxxxxx. Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xx xxxxxx, xxxx x xxx x,x x. Xxxx xxx xxxxxxxxxxx Xxxxx xxxxxxx Xxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxx xx xxxxxx Xxxxx xxx x,xx x xxxx x,xx x xxxx Xxxxxxxxxx. Xxxxxxxxx xxxx Xxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxxxxxx xxx xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx xxx XXX Xx.

Xxxx xxx x.x.xxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxxxxxxxx"xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xx XXX XX"xxxxxxxxx xxx x.X.x. xx xxx Xxx. x XXX Xx. Xxxx xxx Xxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxx,xx XXX, xxxx xxx Xxxx xxxx xxxx xx xxx,xx XXX.

XXXXXXX xxxxxxxx xx Xxxxx xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxxxxxxxxxxxx,xx XXX xxx Xxxxx. Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx x.xxx XXX xxxxxx xxxxxxxxx. Xxx xxxxxxxx:

  • Xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxxxxx xxx xx xxxxxx "Xxxxxxxxxx" xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx. Xxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx,x xx xxx xxx xxxxxx XXxXxxxxxxxxxxxx xxx xxxx Xxxxx xx. x xxx x,x xx xxxxxx.
  • Xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxx: Xxxx xxxx xxxxx xxx Xxxxxxxxxx, xxxxxxx xxxxxxxxxxxx xxx "Xxxxxxxxxx". Xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxx,xx XXX xxxxxx xxxxxxxx, xxx xxxx xxx xxxxxxx Xxxxx xxx XXxXxxxxxx xx xxxxxx Xxxxx xx xxxxxx xxxxx: x,xx x xxxx x,xx x xxxx Xxxxxxxxxxx. Xxx xxx Xxxxx xxxxxxxxx, xxx xxx xxxxxxxxxxxx.

XXXXXXX: Xxxxx Xxxxxxxx xxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxx, x.X. xxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxxx xxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx xxx xxx xxxxx Xxxxx xxxxxxxxx Xxxxxx xxxxx xxxxxx xxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxx Xxx xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx.

Xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxx xxxx xxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxx xx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xx.

xxxxxx

VII. Schenkung und Erbschaft

1. Erbschaft:
Steuerfreiheit für Familienheim bei Erwerb der Nachbarwohnung

Xxx xxxxxxxxx Xxxx: Xxx Xxxxxx xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx, xxx Xxxx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxx. Xxxxxx xxx Xxxxxx xxx xxxx xxx Xxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxx Xxxxxxxxxxx. Xxxx xxxxxxx Xxxxxx xxxxxxxxxx xxx Xxxxxx. Xxx Xxxx xxxx Xxxxxxxxxx, xxxxxxx xxxx xxx xxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx. Xxx xxxxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxxxx, xxx xxxxxx, xx xxxxxxx xxx Xxxxxxxxxx xxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxx Xxxxxxx. Xxxxx xxxx xxx xxx Xxxx xxx xxxxxx Xxxxxxx xxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxx: Xxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxx: Xx xxxxx xxxxxx xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxx, xxx xx xxxxx xxxxxx xxxxxxxx Xxxxxxx xxxxxxxx, xxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx. Xxxx xxxx xxxx xxx xxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx. Xx Xxxxxxxxx:

  • Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx XxxXxXx. Xxx xxxx xxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxx xxx xxx xxxxxxx xxxxxxxxx xxxxxxx Xxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxxxxx xxx xxx xxx Xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxx xxxx xxxxxx xx Xxxxxxxxxxx xxxxx. Xxxx Xxxxxxxxxxxxxx xxxxx xxx, xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xx xxxxx xxxxxxxxxxx.
  • Xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxxxxxxx xx Xxxxxxxxx, xxxx xxx Xxxx xxxxxxx xxxx xxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xx xxxxx xxxxxxx xxxxx xxxxx. Xxx "xxxxxxxxxxxxx" xxx xxxxxxxxxxXxxxx xxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xx xxx xxx XXX xxxxxxx xxxxxxxxxxx, xxxx Xxxxxx xxxx xxx xxxxx Xxxxxx xxxxxxxx Xxxxxxxxx xxx xxxx xxxxxxxxxx xxxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx. Xxxx xxxxx Xxxxx xxxx xxxxx xxxxxxxxxxxxxxxx.
  • Xxx xxxxxxxxx Xxxxxx xxxx xxxxx xx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxx, xxxx xx Xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx XxxxxxxxxxxxxxxxxxXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx Xxx Xxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxx, xxxx xx xxxxx Xxxxxxxxxxxx xxxxx xx xxxxxxxxx xxx. Xx xxxxxxx xxx, xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxx xxxxxxxx xx xx xxxxxxxx, xxxx xx xxxxx xx Xxxxxxxxxxxxxx xxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxxxxxxxx. Xxxxxxxx xxxxxx xx xxx, xxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx.
  • Xxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxx xxxxxxxxxx, xxxx xx xxx Xxxxxxxx xxxxxxxxxxxxx xx Xxxxxxx xxxx, xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxx xxxxx xx xxxxxxxxx xxx, x.X. xxxxx xxxxx xxxxx Xxxxxxxxxxxx, xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxx xxxxxxxx Xxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxx xxx. Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxx xxxxxxx, xxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx xxxx, xxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

XXXXXXXXX:xxxxxxXx xxx xx xxxxxxxxxx, xxxx xxx XXX xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx XxxxxxXxxxxxxXxxxx xxxxx xxxxxxxxxx xxxxxxx. Xxxx xxxxxxx xxx, xxxx xxx Xxxx xxxxxxxxxxxx xxxx xxxxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx xxx xxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxxx. Xx xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx, xxxx xx xxxxx xxxxxxxxxxx xxx, xx xxxxxxx xx xxx Xxxxxxx xxxxxxxxx xx xxxxxxx. Xx Xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxx xxxxxxxx.

xxxxxx

2. Vorbehaltsnießbrauch:
Wie sich Darlehen auf die Schenkungsteuer auswirken

Xxxxx Xxxxxx xxxxxxxxxxx xxxxx Xxxxxxx xxxxx xx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx, xxxxxxxx xxxx xxxx xxx, xxx xx xxxxx Xxxx xxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxxx. Xxx xxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxx x xxxxxxxxxxxxxxx x xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxx xxxx. Xxx Xxxxxx xxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxx xxxxxx, xxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxxxx. Xx Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxx, xxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx x xxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx x xx xxxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxx xxx Xxxxxxxxx x xxxxxxx xxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx x xxxxxxxxx. Xxxxx xxxxx xx xxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxx xx. Xx xxx xxxxxxx Xxxxxx xxxx xxxxx xxxxx xxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxx, xxxxxxxx xxxx xxxxxxxxxx, xxxx. Xxx Xxx xxxx xxx xxxxxx Xxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxx xxx xx xxxxxxxxxxx Xxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxx xxxxxx Xxxxx xxxxxxx xxxx xx xxxxx Xxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx x xx xxxxxxx, xxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xx Xxx. x XxxXxX, xx xx XxxXx. Xx xxxx xxxx:

xxxxxx

Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx xxx xxx. Xxxxxxxxxxxx

.x.

Xxxxxxxxxxx xxx XxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx

xxxxxx

xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxx x Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx

x

Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx

x Xxx Xxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xx XxxXx

Xxx xxx xx xxxxxxxxxxx Xxxx xxxxxx xxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxx xxx Xxxxxx xxx.xxx XXX xxx xxxx xxxx xx Xxxxx xxx xxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxx xxxxxxxx xxxxxxxx x xxx xx Xxxxxxx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx,xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxx: Xxxxxx xxx Xxxxxx xxxxxxxxx Xxxx xxx Xxxxxxx xxxx xxx xxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxx xxxx xx xxxxx xxxxxxxx xxxx, xxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx Xxxx.

Xxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxxxx, xxxx xxxxxxxxx xxx Xxxxxx, xxxx xxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxx. Xxxxxxx, xxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxx, xx xxxxxx xxxxx, xxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx. Xxxxxxxx xxx xxxxxx xxxxxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxx xxx xxxxxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xx Xxxx xxx Xxxxxxxxx xxxxxxxx, xxxxx xxxx xxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxx xxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxx xxx xxxxxxxxxx Xxxxxxx. Xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx. Xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxx xx. Xxx xxxxxx, xx xxxxxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxx. Xxx XX Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxx x xxxxxx xxx xxx Xxxxxxxxxxxxxxxx x xxxx xxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxx xxxxx xxxx xx Xxxxx xxxx xxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxx xx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxx, XXxXx xxxx XX X. xxxx.
  • Xxx xxxxxx, xxxx xxxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxx XXX xxx xxx XX Xxxxxxxx: Xx XXXxXxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxx xxxx xxxxxxx xxxxx xxxxxxxx xxxxxxx. Xx Xxxx xxx XX Xxxxxxxx xxxxxxxx xxxxxxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx xx xxxxxx Xxxxxxx xxxxxx: Xxx Xxxxxx xxxxx xxx Xxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx XX Xxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx xxxxxx xxx xxxxxxx. Xxxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx, xxx xxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xx xxxx, xxxx xxx xxx xx xxxxxxxx. Xxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xx. XX X xxxxx xxxxxxxxx, xxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

xxxxxx

VIII. Selbstständige

1. Rücklage für Ersatzbeschaffung:
Verlängerung der Reinvestitionsfristen

Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxx xx.X. Xxxxx, Xxxxxxxxxx, Xxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx, xx xxxx xxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxx. X x.x xxx XxxxxxxxxxxxxxxxXxxxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xx xxxxxxxxxxxxxxxXxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxx, xxx xxxxxxx Xxxxxxxx xxxxxxx xxxx xxxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxxxxx, xxxxxxx xxxxxxx xx xxxxxxxxx xxxx xxxxx xxx xxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxx xxxxxxx xxxx xxx XxXxXxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxx, xxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxx Xxxxxxx xxx Xxxxxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxx. Xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx xx xxxx xxxxxxxxx Xxxxxxx xx xxxxxxxx. Xxx Xxxxxxxxx, xxx xxxxxxxxx xxx xxxxxxx xxx xxxxxxxxx xxxxxx, xxxxxxxx xxx Xxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxx xx xxxxx Xxxxx.

Xxxxxxxx xxx XxxxxxxXxxxxxxx xxx xx xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx, xxx xx X x.x XXxX xxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxx xx xxxxxxxxxxx, xxxx xxxxx xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, X X x x X xxxxxxxxxxxxx :xxxx.

Xxxxxxx: Xxx xx X x.x XXxX xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx xx xxxx Xxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxx xx Xxxxxxx xxx xxxx xxx xx. Xxxxxxx xxxx xxx xxx xxx x. Xxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxx xxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx xx xxx Xxxx, xxxx xxx Xxxxxxxxx xx Xxxxxxx xxx xxxx xxx xx. Xxxxxxxx xxxx xxx xxx xxx x. Xxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx.

xxxxxx

2. GmbH-Geschäftsführer:
Wann ist eine Tantieme zu versteuern?

Xxx Xxxxxxxxxxxxxxxxxx xxxxx XxxX xxxx xxxxx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxx, xxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxx xxxxxxxxxx xx Xxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxx XxxX xxxx xx xxxx Xxxxxxxxxxxx: Xxxx xxxx xxxx Xxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx XxxX xxx xxxxxxx xxx xxx xxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx xxx. xxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxx XxxX xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx. Xxxxxx xxxx:

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

XXXXXXXXX:xxxxxxXx xxxxx Xxxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxx xxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxx xx xxxxxxxx. Xxxx xxxx xxxxxxx xxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxx. Xxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx"Xxx Xxxxxxxx xxxx xxxxx Xxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx."xxxxxxXxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxx xxxx xxxxxx xxxxxxxxx, xxx xxxxxx, xx xxxxxx xxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxx xx. Xxx xxxxxx: Xxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx xxxxx xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx XxxX xxxxxxxxxx xxxxxx Xxxxxxx xxxxx.

XXXXXXXXX: Xxx xxxx xxxxxxxx Xxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxx, xxxxxxxx xxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx XxxX xxxxxxxxxx xxxxxxxxxxxx xxxx, xxx xxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxx. x XxxXX. Xxxxxx xxx xxx Xxxxxxxxxxxxxxx x xx xxxx Xxxxxxx xxx XxxX x xxxx xxx. xxx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxxx xxx xx xxx xxx Xxxxxxxxx xxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

xxxxxx

3. Insolvenzgeldumlage:
Absenkung der Umlage U3

Xxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxx Xx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx Xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxXxxxxx Xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxx xxxx Xxxxxx xx xxx Xxxxxxxxxxx, xxx. Xxxxxxxxxxxxx. Xxx Xxxxxx xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxx, Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx. Xxx xxx Xxxxxx Xx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxx xxxxxxx.

  • Xxx Xxxxxxxxxx xxx xxxx xxxx xx Xxxxxx xxxxxxxxxxxxxxx. Xx xxxxxxxx x,xx Xxxxxxx xxx xxx XXX XXXx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xx. x XXX XXXx. Xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxx Xxxxxxxxxx x,xx Xxxxxxx.
  • Xx Xxxxx xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx x xxx xxxx xxx x,xx xxx x,xx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xx xxxxx xxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxxxx, xx xxx Xxxxxxxxxx xx xxx xxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx x,xx Xxxxxxx xxxxxx xxx xxx XXX XXXx.
  • Xx xxx x. Xxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxx Xxxxxx xxxxxx x,xx Xxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxx xxx xx xxx Xx. x XXX XXX xxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

XXXXXXX xxxx xxx x.x.xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x,xx Xxxxxxx xxx x,xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx x"Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx"x.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxx xxxx xx xxx xxxxx Xxxxxxxxxxxxxx x.xxx XXX xxxxxxxxx xxx. xx xxx XXX xx Xxxx xxx xx xxx xxxxx Xxxxxxxxxxxxxx x.xxx XXX xxxxxxxxx xxx. xx.xxx XXX xx Xxxx.

xxxxxx

4. Abschreibungen:
Wegfall der degressiven Abschreibung

Xxx xxx "xxxxxxxx" Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx, x.x. xxxxxxxxxxxxx. Xxx xxxxx xx xxx xxxxxx Xxxxxx xxx xxxxxx xxxxxxxxxx"xxxxxxxxxx" Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx. Xx xxx Xxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxx xxxxxxxxx. Xxxxx xxxx xx xxx xxxxxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxxxxx Xxxxxx xxxxxx xxx XxXxXxxxxxxx xxxxxxxxxx xxxxxxxx xxx x xxx xxxx xxxxxx xxx Xxxxxxx xxx xxxxxxxx XxX xxxxxxxx xxxxxx.

Xxx x.x.xxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xx Xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxxxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx XxXx xxx xxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxx xxx x,xxxxxxxx xxx xxxxxxxx XxX, xxx. xx Xxxxxxx, xxxxxxxxxxxxx xxxxxx xxx x Xxx. x XXxX, xxxxxxxxxxx xxxxx xxx "Xxxxxx XxxxxxxXxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

XXXXXXX xxxx, xxxx xx xxx x.x.xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxx.

Xxxxxxxxxx XxX xxx xxx Xxxxxxxxxxxxxxxxxxxx:xxxxxxXxx xxxxxxxxxx XxX xxx xxxx. xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx. Xx xxxxxx xxxxx xxxxx Xxxxx, xx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx x Xxx. x, x XXxX xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxxxxxxxx xxxx. Xxx xxxxxxxx, xxxx xxx xxxxxxxxxx XxX xxxxx xx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xx.X. Xxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xx xxxxxxx xxxxx xxx xxxx, xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxx.

xxxxxx

5. Umsatzsteuer:
Verlängerung der Billigkeitsregelungen für Covid-Leistungen

Xx xxx Xxxxxx xxxx xxx xxxx xxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxx, xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx. Xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx xx Xxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxxxx xx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxx xxxxxxxxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxxxx.

XXXXXXX xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xx.xx.xxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXX X xxX xxxxxxxxxxxxx :xxxx.

Xxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx XxxxxxxxxXxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxx, xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx XxxxxxxxxXxxxxxxx xxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx xx xxxxxxxxxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx XxxxxxxxXxxxxxxx xxxxxxxxx xxxx x x.X. xxxxxxx Xxxxxxxxxxxxxxx xxxx xx Xxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx x xxxxx xxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx.

xxxxxx

6. Corona:
Überbrückungshilfe IV steht jetzt zur Verfügung

Xxx XxxxxxxXxxxxxxx xxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxx xxxxx xxxxx xxxxxx x xxxx xxxxx xxxx x Xxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxx. Xxxxxxxxxx xxxxxxx xxx xxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx XX xxxx xxx Xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxx xxxx xxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxx XX xxx xxx Xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx XXX Xxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx XXX Xxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx xx.xx.xxxx.

Xxxx xx xxx xxxxxxxxxxxxxxxxxxxx XX xxxx xxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxxxxxxx. Xxx xxxx Xxxxxxxx xxxx xxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxx, xxx Xxxxxxxx Xxxxxxxxxxxxx, xxxxx xxx XxxxxxxXxxxxx xxx Xxxxxx xxxxxxxxx. Xxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xx xxx.xxx XXX xxx Xxxxxxxxxxxx xxxxxxxx. Xxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx XX xxxx:

  • Xxxx Xxxxxxxxxxx, xxx xx Xxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxx xx xxxxxxxxxxx xxxxx, xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxx, xx xxx xxx xxxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxx, xxx xxx xxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx xx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxx xx xxxxxxxxxxx xxxxxx, xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx.
  • Xxxx xx Xxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxxxx xxx xxxxxxxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx. Xxxxx xxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxxxxxxxxxx XX xxxxxxxxxx.
  • Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xXx xxxx xX xxxxxXxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxx xx xxx xxxxxxxxxxxxxxxxxxxx XX xxxxxxxxx xxxxxx.
  • Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx Xxxxxxxxxx xxx xx xxx xx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx.
  • Xxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxx xxxx xxx xxxxxxxxxx Xxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxx xxxxxxxxxxxxx x xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxx, xxx xxx xxx Xxxxxxx xxxxxx Xxxxxxx xxxxxxxxx xxxx, xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxx xxxxxx xxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx.
  • Xxxxxxxxxxx xxxx Xxxxxxxxxxx: Xx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx XXX xxx xxx Xxxxxxx xXxxxxxxxx xxxxx xxxxxxxxxxx.
  • Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx XX xxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx. Xxx xxxxxxx xxxx xxxxxxxxx xx Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx xxxxxxxx Xxxxxxxxx xxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxx XX xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxx Xxxxx xxxx xxx Xxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxx xxx xx x.xxx XXX xx xxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxxxxxxx xxxx xxx xx x.xxx XXX.
  • Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx x xxx xxxx xxxxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxx x xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxx, xxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx.

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xxxxxx

7. Corona:
Einzelhändler können bei Lockdown Mieten kürzen

Xx Xxxxxx xxx XxxxxxxXxxxxxxx xxxxxxx xx Xxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xXxxxxxxxx. Xxxxx xxxx xxx xxxxx Xxx xxx xxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx, xxxxx Xxxxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xx. Xxxxxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx, xxxxxx xxxxx.

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  • Xxx Xxxx: Xxxx Xxxxxxx xxx XxxxxxxXxxxxxxxxxx XxX xx Xxxx Xxxxxxxx xxxxxx xxx xx.x. xxx xxx xx.x.xxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxx xxxx xxxxx Xxxx xxx xxxxx Xxxxx xxx xxxx x.xxx XXX. Xxx Xxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxx, xxxx XxX xxx xxxx xxx Xxxxxxx xxxxxx xxxx. Xx xxxx xxxx xxxxxxxx"xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xx xxx xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxx xxxxxxxx xxxxx Xxxxxxxx".xxxxxxXxx Xxxxxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxx xxxxx xxxxxxxxxx, xxx Xxxxxxx xx Xxxxxxx xxxx xxx Xxxxx xxxx xxxxxx xxxxxxxxxx.
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Xxxx Xxxxxxxxxxxxxxxx:xxxxxxXx Xxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx xxxxxxxx, xxxx xxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxx xxx xxxxx XxxxxxxXxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxxxx xxxx xxxxx xxxxxxxxxxx, xxxx Xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxx, xxxx xxxxx xxxx xxxxxxx xxxxx, xxx xxx Xxxxxxx xxxxxx. Xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxx, xxxx xxxxx xxx Xxxx xxx Xxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxxxx xxxxx xxxxxxxxxxxx Xxxxx.

Xxx. xxx xx x XXXXX: Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx
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xxxxxx

IX. Steuergrundlagen

1. Reichensteuer:
Privilegierung von Gewinneinkünften in 2007 verfassungswidrig

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  • Xxxx xxxx xxx Xxxxxxxx xxxx x xxxxx xxxx xxxxxxxxxxxx Xxxxx x xxx xx xxxx Xxxxxxxx: Xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxx xxxxx xxxxx xxxx Xxxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxx x xx xxx Xxxxxxxxxxxxxxxxxxx x xxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxx.
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xxxxxx

2. Steuerliche Nebenleistungen:
Säumniszuschläge verfassungswidrig zu hoch?

Xxxx xxxx Xxxxxx xxxxx xxxxxxxxxx xxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxx x Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxxxx xxx xxx xxxxxxxxx xxxxx xx XXX xxxxxxxxx Xxxxxx xxx xxx XXx.

  • Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx Xxx, xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxx xx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx, xxxxxx xxx xxxxxxxx xxxx Xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxxxx xxxxxxxx xx xxx XX xxx Xxxxx, xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx Xxxxxxx xx xxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx Xxxxxx xxxxxxx xxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxx xxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxx.
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Xxxxxxx xxx xxx XX Xxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx "xxxxxxxx xxxx xxx Xxxxx xx xxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx Xxxxxxx, xxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxx" xXXXxXxxxxxxxx xxx xx.x.xxxx, XXXxxxxxxXxxxxxxxxxxx XxXx. Xxxx xx xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXX X xxxxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

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xxxxxx

3. Steuererklärung:
Erhöhung der Grenze zur Abgabepflicht für Nicht-Arbeitnehmer

Xxxxxxxx xxxxx Xxx xxxx Xxx Xxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxx Xxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx x xxxxxxx: xxx "Xxxxxxxxxxxx xxx Xxxxxxxxxx" x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx XXxXXx.

Xx Xxxxx xxxx xxxxxxxx xxxxxx "Xxxxxxxxxxxx" x.xxx XXX xxxx Xxxxxxxxxxxxxx xxx xx.xxx XXX xxxx Xxxxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. xxxx Xxxxxxxxxxx xxx Xxxx xxxxx xxxxx.

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xxxxxx

X. Soziales

1. Krankenversicherung:
Mindestbeitragsbemessungsgrundlage für Selbstständige

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2. Krankenversicherung:
Verlängerung des verbesserten Kinderkrankengeldes

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3. Pflegeversicherung:
Verbesserungen für Pflegebedürftige

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