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Xxxxx Xxxxxxx, xxxxxx Xxxxx,

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Xxx Xxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxx. Xxx xxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx xx x.xxx Xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx xx xxx Xxxx xxx xx.xx.xxxx xxx xxx xx.xx.xxxx xx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxx xxx Xxxx xxxx xxxxxx xxxxxxxxxxxxxx. Xxxxxxx xxxxx xx xx xxx, xxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxx xxx xxx xx xxx Xxxx xxx Xxxx. Xx xxxxxx xxxx xxxxxxxxxx xxxxxxx Xxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xx xxxxx xxxxxxx x xxx Xxxxxxxxx xxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx Xxx xxxx xxx Xxxxxxx "XxxxxxxxxxxXxxxxxxxx: Xxx xxxxx xxxx xxx Xxx xxxxxxxxxx xxxxxxx" xx xxxxxx Xxxxxxx.

Xxxxxxxxxx xxx xxx Xxxxxxxxxx, xxx xxxx xxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxx, xxxx xxxxxxxxxx, xxx xx xxx xxxxxxxxx Xxxxxxxxxx xxxx. Xxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxx xxxx xxxx xxxx x xx xxx xx. Xxxxxxxxxxxxxxxxxxxx x xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxxxx xxx xxxxxx xxxxx xxx, xx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxx xxx xxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx x. Xxxxxx xxxx xxxxxxxxxxxx. Xxxxx xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx.

Xxx xxx xxxxx xxxxxxxxxx, xxxx xxxx xx Xxxx xxxxxx. Xxxx xxxx xxx xxx Xxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxx xxxxxxxx Xxxxxxx, xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxx xxxxx xxxxxxxxx xxx xx xxxx xxx Xxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx xxxx. Xxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxx xxxx, xxxxx xxx xxxx xxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxx Xxxx xxxxxxxx xxxxxx, xxx xxx xxxxxx xx xxx Xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx. Xxxx xx xxxxxxxxx xxxxx, xxxx Xxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxx.

Xxx xxxxx Xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx Xxxx xxx Xxxxx xxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxxx. Xxxx xxx xxxxxxxxx xxx Xxxxxxx xxxxx xxxxx, Xxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xx xxxxxx. Xxx xxx Xxxxxxxx xxxxxxxx xxxxx Xxxxxxxxx. Xxx xxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxxx xxxxxxxxxx xxxxx xxx.

Xxx xxxxxxxxxx, xxxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxx xxx XxX xxxXxxxxxxxxx xx xxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xx xxx xxxxxx xx, xxxx Xxxxxxxxxxxxx xxx XxX xxxxxxxx xxxx. Xxxxxxx xxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxx xxxxx xxx xxxxx xxx xxxxxx xxxxxxx. Xx xxxxxxxx xx xxx Xxxxx Xxxxxx. Xxx xxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxx, xxx xx xxxxxxxxxxxxxxxxx, xxxx xx xxxxxx, xxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxx xxxxx xxxx xxxxxxxxxx xxxxxx.

Xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xx:xxxxxx"Xx xxxx xxxxx, xxxx xxxxxxxxxxxxxx, xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxx xxxxxxxxxxx, xxx xxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxxx xxxx xxxxxxxxxx xxxx Xxxxxxxxxx xxx XXxxXxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxx, xxxx xxx xxxxxxxxx Xxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx."xxxxxxXxx xxxxx xxxxxxxxxx, xxxxx xxx XxXxXxxxxxxxxx xxxxxx xxxxxxx xxxxx, xxxxx xxxxxxxx xxxxxx.

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xxxxxx

I. Beruflicher Bereich

1. Homeoffice-Pauschale:
Wie lange muss pro Tag gearbeitet werden?

Xx xxx Xxxxxx xxxx xxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxxx Xxxxxxxxxxxxxx xxx x XXX xxx Xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxx xxxx xxx XXX xx Xxxx xxxxxxxxx. Xxxxxxxxxxxxxxx xxxx xxx XxxxxxxxxxxXxxxxxxxx xxxx xx Xxxxx xxxx xxxxxxxxx xxxx.

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Xxxx xxx Xxxxxx xxx xxx Xxxxxxx:xxxxxx"Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx XxxxxxxxxxxXxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxxxxx xx xxx Xxxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xx.X. xx Xxxxxxxxxxx, Xxxxxxxxxx xxxx xx Xxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxx xxxxxx xxx xxxx xxxxx Xxxx xxxx xxx XxxxxxxxxxxXxxxxxxxx xx Xxxxxxxx xxxxxx, xxxxxx xxx xx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxx xxxxx. Xxxx xxxx xxxx xxxx, xxx xx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxx, xxxx x.X. xx Xxxxxxxxxx xxxx x Xxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxx x xxx Xxxxxxxxxxxxxxx xxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxx xxxxxxxx."xxxxxxXxxx xxxx xx xxxxxxxxxXxxxxxxxxxxxxxxxxxxXxxxxxx. Xxxxxxx, Xxxxxxxxxx xxxxxxxx, xx.xx.xxxxx.

Xxxxx: Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxx xxxx xxxxxxx xxxxxxx, xx xxxx xxxxx xxxxx Xxxxxxxxxxxxx xx xxxxx Xxxxxx xxxxxx xxxxxxxx. Xxxxx xxxxxxxx xxxxxx xxxxx xx xxxx xxx xxxxxx xx, xxxx xxx Xxxxxxxxxxxxx xXxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xx xxx Xxx, xxxx xxx xxx Xxxxxxxxx xxxxxxx xxxxxxx xxxx, xxxxx xxx Xxxxxx xxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxx. Xxxx xx xx xxxxxx xxxxxxxxxxxxx: Xxx xxxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxx xxxxxxxx xxx, xxxx xx xxx xxxxxxxx Xxxxx xXxxxxxxxxx, Xxxxxxx xxxxxxxxxxxx xxxx xxxxxxx xxxxxx Xxxxxxx xxx xxxxxxx xxx xxxxxxxxxx xxx, xxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxx xxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx:

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• Xxxxxxxxxxx: Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

2. Dienstwagen:
Versteuerung eines Zuschlags trotz Mitnahme von Kollegen

Xxx xxx xxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxx, xxx xx xxxx xxxxxx xxxxxx xxxx, xxxx xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxx Xxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx, xxxxxx xxxxxxxxx x,xx Xxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxx. Xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxx xxxx Xxxxxxxxxx xxxx xxxxxx xxxxxx xxxx, xx xxxx xxxxxxxxxxxx xxx, xx xxx Xxx xxxxxxx xxxxxx Xxxxxxxx xxx xxx Xxxxxx xx xxxxxx xxx xxxxx xxxx Xxxxxxxxxxx xxxxxx xxxx Xxxxx xx xxxxxxx Xxxx xx xxxx xxxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxx xxxxxxxxxxxx xxxxxxx xx xxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx x xxx xxxxx xxx xxxx xx x Xx. xx XXxX xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxx xx xxxxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxx xxx x,xx Xxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx. Xx Xxxxxxxx xxxx xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxxx Xxxxxx xxx Xxxx xx XxxxxxxxxxxxXx xxx. xx Xxxx xx xxx xx. XxxxxxxxxxxxXxx xxxx xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxx, xx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx.

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

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx

xxxxxx

3. Verdienst:
Langzeitvergütungsmodelle sind steuerbegünstigt

Xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxx xxxxxxxxxxxxxxx xx xxxxx Xxxx xxxxxxxxxx, xx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxx Xxxx xxxxx xxx. Xxxxxxxxxxxxxxxxx xxxx xx xxxx xx xxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xx xxxxxxxxx XxxxxxxxxXxxxxxxx, xxx xxxxxx, xxx Xxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxxx xxxx xxx xxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxxx xxx xxxxxx Xxxxxxx xxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxxxx xxxxxxxxxxxxx Xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx: Xx xxxx xx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx Xxxxxxxx xxxxx xxx xxxx xxx Xxxx xxxxxxxx xxx xxxxxxxx xxxxxx xxxx, xxxxxxx xxx x xxx xx xxx Xxxx xxxx x xxxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxx xxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxx xxxx xxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxx "Xxxxxxxxxxxxxxx" xxxxxxxxx xxxxxx, xxx xx xxx xx xxxxxxx Xxxx xxx xxx Xxxxxxxxxxx xxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXxxx Xxxx Xxxxxxxxx Xxxxxx x XXXx xxxxxxxxxxxxxxxx xxxx, xxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

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

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xxxxxx

4. Doppelter Haushalt:
Zweitwohnungsteuer zusätzlich zum Höchstbetrag absetzbar

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

Xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxx, Xxxxxxxxxxxxxx, Xxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxxxxxx xxxx XxxxXxxxxxxxxxxx, Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx.

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• Xxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxxxxx x.xxx XXX xx Xxxxx. Xxx Xxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxxx, xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx "xxx Xxxxxxx xxx Xxxxxxxxxx" xxxxxxxxx xxx xxxxx xxx xxxxxxxx xxxxxxxxx xxxx.
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XXXXXXXXX: Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxxx xxxxxxxxx xxxx x xxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxx xxxxxxxx xxx, xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxx, xxxxxxx xxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.xxxxxxXx xxxxxxxx: Xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxxx Xxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxxxxx xxxxx xxxxx xxx x.xxx XXXxXxxxxx xXxxxxxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx Xxxxxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx

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5. Fortbildung:
Seminare zur Persönlichkeitsbildung steuerlich nicht absetzbar

Xxxxx Xxxxx xxx Xxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxx. Xxxxx xxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx.

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• Xxxxxxxxxxxx, xxx xxx Xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxx xxx xxxx xxxx xxxxxxxxxxxxxx Xxxxx xxxxxxx.
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6. Fortbildung:
Studienreise einer Religionslehrerin nach Israel

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Xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxx xxxxxx xxxxxxxxx xxx xxxx xxxxxx xxxxxxxxxx xxx xxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxx Xx.

• Xxx Xxxxxxxxx xxxxxxxx xxx xxx xxx Xxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xx, xx xxxx xxx Xxxxx xxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx. Xxxxxxxxx xxxxxx xxx Xxxxxxxx xxx, xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxx XxxxxxxxxxXxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxx, xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxxxx, xx xxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx. Xxxxxx xxxxx xxx xxxxxxxxx Xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx.
• Xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxx xxx, xxxx xxx Xxxxx xxxxxx xxxxxxxxx xxx xxxx xxxxxx xxxxxxxxxx xxxxxxx xxx. Xxx xxxxxxxxxx xXxxxxXxxxxxxxxxxx xxx xxxxx xxx xxx xxx Xxxxxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxx, xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxx, xxxx xxxxxxx xxxxxx xxxx, xxxx xxx Xxxxx xxxx xxx Xxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxxx xxx. Xxxxxxxxxx xxx xxx Xxxxx xxxx xxxxxx xxxxxxxxxx xxxxxxx. Xxxx xxxxx xxx xxx Xxxxxxxx, xxx xxxxxx xxxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxxxx xxxx xxx xxxxxxxx XxxxxxxXxxxxxxxx xxxxxxx xxxxxxx. Xxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxx xxx Xxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx, xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxx Xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxx xxxx xxxx xxx xxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxxxxx xxx xx xxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxx xx xxx Xxxxxx xxxxxxxxx xxx xxx xxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxx.
• XXXXX: Xxx xxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxx x xx xxx Xxxxxxx x xxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxx xxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx, xx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxx xxxxxx. Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xx.x.xxxx xXxX xxxx XXxXx xxxx XX X. xxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxx xx xxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xx xxxx xxxx xxxxxxxxx, xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxx, xxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxx xxx Xxxxxxxxxxx: Xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx
• Xxxxxxxxxxx: Xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx

xxxxxx

7. Lohnzuschläge:
Steuerfreiheit auch ohne belastende Tätigkeiten

XxxxxxXxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xx. Xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxx xxxxx xxxxxxx. Xxxx xxx Xxxxxxx xx Xxxxx xxxx Xxxxxxxxxx xxxx xx xxx Xxxxx xxxxxxxxxxx, xxxxx xxx xxx xxxx xxxxxx Xxxxxx xxx XxxxxxxxxxxxxxxxxxxXxxxxxxxxx xx Xxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx XXxXx.

Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxx xxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxx xxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxx xx xx xx XXxX xxxxxxxxx Xxxxxx xx Xxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx, xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxx Xxxxx. Xxxx xxxxxx xxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

II. Privater Bereich

1. Riester-Verträge:
Finanzamt muss bei Rückforderungen selbst prüfen

XxxxxxxxXxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxx: Xxx Xxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxxxx XxxxxxxxXxxxxx xxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xXxXx xxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx. xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx.

Xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx xxxxx Xxxxx xxxx xxxxxxxxx Xxxxxxxxx xxx XxxxxxxxXxxxxx. Xxxxx xxxxxxx xxxx xxxxxxxx "xxx xxx Xxxx xxxxxxxxx", xx xxx xxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxx xxxxxx, xx xxx Xxxxxx xxx. Xxxxx Xxx xxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx, xxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxxxxxxxxxxxxxxxxx xx xxx Xxxxx. Xxxxxx xxxxxx xxxxxx xxx xxxxx Xxxx xx xxx Xxxxx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxx, xx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx. Xx xxx xx Xxxxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx XxX, xxx xx Xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx. Xxxx: Xxx Xxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx. Xxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxx. Xxxx xxxxxxxxx Xxxx, xxx xx xx xxx Xxxxxx xxxxxxxxxx xxxxxxxx:

• Xxxxxxxx xxxxxx xxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx xx, xxx xxxxxxxxx xxxxxxxxxxxxxxxx xx xxxx, xxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxx. Xxx Xxxxxxxxx xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxxxxx Xxxxxx xxxxx xxx XxX xxx Xxxxxxxxx xxx, xxxx xxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx xxx. Xxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxx xxxxxxxxxx, xxxx xx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxxxx xxxx xx xxx Xxxxxxxxxx xxx XxX xxxxxxxx. Xxx XxX xxxxxxxx xxxxx xxxxxxxx xxxxxxxxx xx, xx xxx Xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxx.
• Xxxx xxxxx xxx xxx Xxxxxxx: Xxx Xxxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxx xxxx xxxxxxxx. Xxx Xxxxxxxxxx xxx XxX xxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxx xxxxxxxxx Xxxxxxx xx. Xxx Xxxxxxxxx xxxx xxx Xxxxxx xxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx: Xxxxxxxxx xx XxxxxxxxXxxxxxxxxxxxxxxx

xxxxxx

2. Krankheitskosten:
Geschlechtsumwandelnde Operation steuerlich absetzbar?

Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx Xxxxxx xxxxx xxxxxxxx, xxx xxxx Xxxxxx xxxx xxxxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxx xxx.xxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx. Xxx Xxxx xxx Xxxx xxxx xxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx.

Xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx Xxxxxxxx xx Xxxx xxxx xxx x.xxx Xxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxx xx xxxxxx Xxxx xxxx Xxxxxx xxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx XX xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxxxxxxxxXxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx x.X. xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxx x xxxxxx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxx x xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx, xxxxxxx xx Xxxxxxxx xxxxxxxxxxxxx xxxx xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx. Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxxxx xx Xxxxxxx xxx Xxxxx xxxxxxx, xxxxxxx xxxx xxxx xxxxxxx xxxx xxx x. Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxx xxxxx xxxxxxxx, xxx xxxx xxxxxxxxxxx x xxxx xxxxxxxxx xxxxxxxxx x xxxxxxxxxxxxx Xxxxxxxxx, xx xxxxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx, xxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxx, xx xxx xx xxxxx Xxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxxx xxxx. Xx Xxxxxxxxxxx xxxx xxx xxxxxx xxx xxxxxx Xxx xx xxx Xxxx xxxxxx xxx xxxxxx xxxx xxxxx Xxxxxxx xxx Xxxxxxxxxx xxxx xxx XXX xXxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxx, xxxx xxxxxxxxxxxx xxxx XxxxxxxxXxxxxXxxxxxxxxxxxxxxx xxxxxxxxxx xxx.
• Xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxx xxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxx xx Xxxxxxxx xxxxxxxxxxxxx. Xxxxxx xxxxxxxxxx Xxxxxx xx Xxxxx xxx xxxx xx.xxx XXX. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xx.
• Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xx Xxxxxxxx xxxxxxxxxxxxx xxxxx. Xxxxx xxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxxxx xxxxx, xxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx, xxx Xxxxxx xxxxxxxxxxx. Xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xx xx XXxX xxx. Xxxx Xxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx x xxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxx. Xx xxxxxx xxxxx Xxxxx, xx xxx Xxxxxx xx Xxxxxxxx xxxxxxxx xxxxx xxx xxx xx Xxxxxxxxxxx xxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxxx xxx xxx Xxx xxxxxx Xxxxxx xxxxxxxx xxxxxxx

xxxxxx

3. Autokauf im EU-Ausland:
Umsatzsteuerpflicht auch für Privatpersonen

XxxxxxxxxxXxxxxxxx xx XXxXxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxx xx Xxxxxxx xxxxxxxx xxxxxx, xxx xx xx xxxxxxxxxxx xxxxx. Xxxx xxxx xxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxxx xxx XxxXxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxxx.

Xxxx xxxxxxx Xxx xxx xxxxxxxx Xxxx Xxx xxx xxxxx Xxxx xx xxxxx xxxxxxx XXxXxxxx xxxxxxxx, xxxxxxx xxxx Xxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxx Xxxx xxx Xxxxxxxxxxxxx xx xxxxx xxxxxxx XXxXxxxxxxxxxxxx xxxx xxxxxxxx xxx xxx. "Xxxxxxxxxxxxxxxxxxxxxx". Xxx xxxxxxxx, xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxx xx xxx XXxXxxxx xxxxxxxxx xxxx, xx xxx xx xxx Xxxxxxxx xxxxxxxxx. Xx xxx XXxXxxxx, xx xxx xxx Xxxxxxxx xxxxxxx xxxxx, xxxxxx xxx Xxxx xxxxxxxx xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxx xxxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx.

Xxxx xxx xxx Xxxxxxxx xxxx xxxxxxxxxxXxx xxx xxxx xxx Xxxxxxxx, xxxx xx xx Xxxxxxxxx xxx Xxxxxxx xxxxx xxxx xxx x.xxx Xxxxxxxxx xxxxxxxxxxxxx xxx xxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxx xxx xxxxx Xxxxxx xxxxxxxxxxxx. Xxx "Xxx" xxxx xxxx xxx Xxxx, xxx xxxx Xxxxx xxx xxx, xxxx xxx xxxx Xxxxxxxxxxxx xxx x.xxx xx xxxxxxxx. Xxx xxx xxxxxxxxx xxx xxxx Xxxxxx xxxxx Xxxx, xxx xxxxxxx xx.xxx xx xxxxxxxxxxxxx xxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxx xxxxxxx XXxXxxxxx xxxxxx xx xxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxxxx xxx. xxx Xxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx xxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxx xxx xxxxxx!

Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xx xxx xxxxxxxxxx Xxxxxxxxx, xxx xxx.xxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxx. xx XXxXx. Xxxxxx xxx xxxx xxxxx xxx xxxxx xxxxxxx XXxXxxxx xxxxxxxxx xxxx Xxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxxxx, xxxx xxxx Xxxxxxxx, xxx xxxxxx xxxxxxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxx xx xxx xxxxxx. Xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx.

XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxx xxxxxxxxx xxx xx Xxxxx xxxx xxx Xxxx xxxxxxx, xxx Xxxxxx xxxxxx xxxxxxxxx xxx xx xxxxxx Xxxxx xxxx xxxxxx. Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxx xxx Xxxxx. Xxx Xxxxxx xxxxxxxx xxxxxxx xxx Xxxxx Xxxx, xxxx xxx xxxxxxxxx XxxxXxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxx Xxxxxxxxx xxxxxxxx xxx xx Xxx. xx XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xxx xxxxxxx xxx xxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXX X xxX xxxxxxxxxxxxxxx:xxxx. Xxxx xxxxxxx Xxx xxx xxxx Xxxxxxxx xxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxxx Xxx xx xxxxxxx Xxxxxxx Xxxxxxxxxxxxxxxxx xx XXxXxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx

xxxxxx

III. Kinder

1. Kindergeld:
Kein Kindergeld bei krankheitsbedingtem Abbruch der Ausbildung

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

Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxx xxxxxx, xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx, xx xxx Xxxx xxxx xxxxxx xxxxxxxxxxxxxxx xxxx xXxxxxxxxxxxxxxx XX xx.x.x.x, XXxXx. xxxx X X. xxxx.

Xxxx xxxx xxxx: Xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxxxxx xxxx Xxxxxx xxx xxxxx Xxxxxxx xx xxxxxxxx. Xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx xxx, xxx xx xxxxxxx, xx xxx Xxxx xxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx xXxxxxxxxxxxxxxx XXxxxxxx xxxx, X xx.xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx "Xxxxxxxxxxxxxxxx" xxx Xxxxxx xxxxxxxx xx xx Xxx. x Xx. xx XXxXx xxxxx xxxx xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxxxxx xxxxxxx xxxxx, xxx Xxxxxxxxxxxxx Xxxxxxxxx xxx xxx xXxxxxxXxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xx xxxx xx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxx Xxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx, xxxx xx xxx "Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxx" xxxxxxxx xx xx Xxx. x Xx. xx XXxXx xxxxxxxxxxxxxxx xxxxxx. Xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx, xxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxx xxxxx Xxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx, xxxxxxx xx Xxxxxxx xxxx, xxxxxxx xx Xxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxx. Xx Xxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxx xx Xxxxx xxxx xxx xxx Xxxxxx xxxxxxxxxx xxx xxx xx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxx. Xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxx xxx, xxx xxxxx xxx xxxxxxxxxxxx xxxxxxxxx, xxxx xxxx Xxxxxxx xxx xxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxx xxxxx xxxx xxxxxx xxxx xxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxxx. Xxx xxxxxxx xxxx xxxx xxxxx Xxxxxx xx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx xxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxx xxxxxxx. Xxxxxxxxx xxxx xxx xxxxx xxx, xxxx xxx Xxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx, xxxx xxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx.
• Xxx XXX xxxx xxx Xxxxxxxxxxxxx Xxxxx. Xxxx xxxxxxxxxxxx Xxxxxx, xxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxx x.x. xxxx xx Xxxxxxxx, xxxx xxx xxxx xx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx xxxxx xxxxx Xxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxx xxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xxx "xx Xxxxxxxxxx xxxxxxxxxxxx Xxxx" xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxx xxxxx xx, xxxx xxx Xxxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxx Xxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xx xxxxx xxxxxxx Xxxx xxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxx" xx Xxxxxxxx. Xxx xxxxx xxxxxxxxxx xxxxxx, xxxx xx xxxx xx xxxx xxxxxxxxxxxxxxx, xxx xxxxxx xxxxx Xxx xxxx xxxxxxxxxxxxxxx xxxxx xxxxxxx xxx xxxxx Xxxxxx xxxxxxxx Xxxxxxxxx xxxxxxx. Xxxxxxxxx xxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx "xxxxxxxxxxx Xxxx" xx Xxxxxxxx.

xxxxxxXxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxx xxx Xxxxxxxxxx
• Xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxx

xxxxxx

2. Elterngeld:
Einkommen im Bemessungszeitraum bei Zeitverträgen

XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxx Xxxxxx, xxx xxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxxxxx xxxxx xxx xxxx xxx xx xxx Xxxx xxxxxxxx, xx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxxxx x.xxx XXX, xxxxxxxxxx xxxx xxx XXX xxxxxxxxx. Xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxx xxx. Xxxxx xx xxxxxxxxx Xxxxxxx xxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx. Xxxx xx xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx XxxxxxxXxxxxxxXxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxx xxxxxx Xxxxxx, xxxxx xxxx xxx XxxxxxxXxxxxxxXxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx xx Xxx. x XXXXx:

• Xxxxxx, xx xxxxx xxx Xxxxxx xxx xxx Xxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxx xxxxxxxx xxxxx. Xxxx xxxx xxx xxxx xxx "xxxxx" Xxxxxxxxxx, xxxxx xxxxxx xxxx xxx "xxxxx" Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx.
• Xxxxxx, xx xxxxx xxx Xxxxxx xxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx Xxxxxxxxxxxxxxxxx xxx xxx. xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx.
• Xxxxxx, xx xxxxx xxx Xxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx Xxxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxx. Xx xxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx, xxx xxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxx. Xx xxxx xxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx.
• Xxxx xxx xxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxx xxxxxx xxxx xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxx xxx Xxxxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx XxxxxxxxxxxxxxXxxxxx xxx xx.x.xxxx, X x XX xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxXxxxxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxx Xxxxxxx xxxxx xxxxxxxxxxx, xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxXXXxXxxxxx XxxxxxxxxxxxxxXxxxxx xxx xx.x.xxxx, X x XX xxxxx.

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

XXXXXXXXX:xxxxxxXxxx Xxxxxx xxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxx xxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxx xxx xx XXX xx Xxxxx xxxxxxxx, xxxxxxx Xxxxxx xxxxxxxxxx, xxxx xxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxx xxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxx xxx x.x.xxxx xxxx xxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx.

xxxxxx

IV. Nebentätigkeit

1. Elektroauto:
Ist der Verkauf der THG-Quote zu versteuern?

Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxx Xxxxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxx xxx: Xxx xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx xxx XXX xxx Xxxx xxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxx xxx XXxxXxxxxxxxxx xxxxxxx xxx xx Xxxx xxxxxx. Xx xxx xxxx xxxxxxxxxxxx xxx Xxxxx xxxx xxx Xxx xxx Xxxxxxx xxx XXXxXxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx XXXxXxxxx xx Xxxxxxxxxxx, xxx xxxxx xxxxxxxxxx xxxxxxxx, xx Xxxxxxxxxxxxxx xx xxxxxxxx, xxxx xxx xx xxxx XXx xxxxxxxxxxx. Xxx xxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxXXXxXxxxx: Xx xxxxxxx Xxx xxx xxxxx xxxxxx XxXxxx Xxxx xxxxxxxxxxxxxxxxxxxxxxx.

Xxx xxxxx xx Xxxxx xxx xxxxxxxxxx xxxx xxx Xxxxxxx xxx XXXxXxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx. Xxx xxxxxx: Xxxx xxx Xxxxxx xxx xxx Xxxxxxx xxx XXXxXxxxx xxxxxxxxxx xxxxxx xxx x xxxxx xx x xx xxxxxxx Xxxxxx Xxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxx: Xxx Xxxxxxxxx xxxxx xxxx xxxxxxxxxxx. Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx xx Xxxxxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxx, xxxxxx xxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxx:

1. Xxx Xxxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxx xxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xx.
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Xxxx xxxxxxxxx: Xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxx. Xxxxx xxxxxx xxxxxxxx xxxx xxx Xxxxxxx Xxxxxx x xxx xxxxx xxxx xxxxx Xxxxxxxxxxx xxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxx xxx XXX xxx Xxxx xxxxxxxx. Xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx xxxx xxxxx Xxxxx: Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxx xxxxxx, xxxx xxx "Xxxxxxxxxxxxxx" xxx xxx xxxxxxxx xxxx. Xxxx xxx xxx XXXxXxxxx xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx

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2. Impfzentren:
Verlängerung steuerlicher Erleichterungen für Helfer

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Xxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxx xxx xxx xx xxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxx xxxx xx xxxxxxxxxxx xXxxxxx: Xxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx, Xxxxxxxxxx xxx x.x.xxxxx. Xxxx xxx Xxxxx xxxx xxx xxxx xxxxxx xxxxxxxx Xxxxxxxxxx:

• Xxxx xxx xxxxxxxxxx, xxx xxxxxx xx xxx Xxxxxxx xxxx Xxxxxxx xxxxxxxxx xxxx x xxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxxx Xxxxxx xxxxxx x xxxx xxx xxxxxxxxxxxxxxxxxxxxxx. Xx Xxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX, xxxx xxxx xxxxxxxx xxx x.xxx XXX xxxxxxxxx. Xxx xxxx xx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxxxx xxx xxxx xxx xxx XXX xxx xxxxxxxx xxxx xx xxxx xxx xxx XXX. Xxx xxxx xxxx xxxx xxxxxx Xxxxx xxx Xxxxxxxxxxx.
• Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xx xxxxxxxxxXxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxx xxxxxx, xxxx xx xxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxx xxxx xxxx Xxxxxxx.
• Xxx xxxxxxxxxXxxxxxxxxxx xxxxx xxxx Xxxx xxx Xxxxxxx xxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xx Xxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxx.
• Xxxxxx xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx xxx xx xxx Xxxxx xxx Xxxx, xxxx xxxxx Xxxxxxxxxxxx xxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx xx Xxxxxxx xxxxxxxx. Xxxxx xxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx xxxxxx xxxx, xxx xxxxxx Xxxxxxxxxx xxxxxxxx, xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx

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V. Kapitalerträge

1. Ausgleich von Aktienverlusten:
Steuerbescheide ergehen nun vorläufig, aber ...

Xxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxx, xxxx xx xxxx xxxx x xxxx xxxxxxxxxxx Xxxxx x xxxx xxxxxxxx Xxxxxxxxxxxxxx: Xxx Xxxxxxxx xxxxxxx xxxxxxxx xxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx, x.X. xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxx x xxx xxxx xx xxxxxx Xxxx xxx xxxxxxxx xxxxxx xx xxx xxxxxxxxx Xxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxxx xxxx xxxx Xxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxx xxxxxx xxx xx Xxx. xx Xxxx xx XXxXx.

Xxxx Xxxxxx, xxx xxx xxx x.x.xxxx xxxxxxx xxxxxx, xxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx x xxx xxxx xxxxxxxx xxxxxxxxxx. Xxx xxxxxxxx: Xxx Xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxx xxxxxxx xxx xxx Xxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx.

Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx, xx xx xxxxxxxxxxxxxxxxxx xxx, xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxx xxx xxx XXX xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.

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• Xxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx, xxxxxxx Xxx xx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx Xxxxx Xxxx xxxxx. Xxxxx xxxxxxx Xxx xxxx xxx xxxxxxx xxx xxx xx. Xxxxxxxx xxxx xxx xxxxxxxx Xxxx xxxxxxxxxx xxx xxx Xxx. x Xxxxxx x xxx x XXxXx. Xxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxx XXX xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxx Xxx xxxx xx Xxxxx xx xxx Xxxxxx XXX xxxxxxxxx. Xxxxxxxxxx Xxx xxxxx xxxx "xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx" xXxxxx xx xxx xxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx" xXxxxx xx. Xxxxxxx Xxx xxxxxxxxxxxxx xx Xxxxx Xxxxxxxxxxxxxx, xx xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxx"Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxxxxx x Xxxx x XXxX xxx xx Xxxxxx x Xxxx x XXxX x.X.x".
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx

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2. Negativzinsen:
Zusätzliches Verwahrentgelt der Banken unzulässig?

Xxxxx xxxx Xxxxxx xxxxxxxxx Xxxxxx xx xxxx Xxxxxxxxxxxxxx, xx xxxxx xxxxxxxxx"xxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxx"xxxxxxxxxxxx, xxxx xxxxxxxxxxxx xxxx xx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxx. Xxxx xxxxxxxx Xxxxxx xxxxxx Xxxxxx xxxxx Xxxxxx xxxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxx. Xxx xxxxx xxxxxx xxx xxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxx xxx. Xxxxxxxxxxx xxxxxxxx xxx xxxxxx xxxx xxx xxxxxxxxxxxxxx "Xxxxxxxxxxxxxx". Xxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx.

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

• Xx Xxxxxxx xxxx xxx xxx Xxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxx XxxxxxxXxxx Xxxxxx xxxxxxxxxXxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxxxxxxxx, xxxx xx Xxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxx xx xxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx, xxxx xxx xxx Xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxx xxxxxx xxxxxxxx xxxxx xxxxxxxxx xxxxxx. Xxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxx xxxxxx, xxxx xxxxxxx xxx Xxxxx xxxxxxxx. Xxx Xxxxxx xxxxxx xxxxxxxxxx xxx Xxxxxx xxxxxxx, xxx xx xxxxxxxxxx xxxx x xx xxx Xxxxxxx xXX Xxxxxx xxx xx.xx.xxxx, xx X xxxxxx.
• Xxxx xxx Xxxxxxxxxxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxx xxx Xxxx xxxx xxxxxxxxx. Xxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxx xxxxxx, xxx xx xxxxx xx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xXX Xxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx.
• Xxxxxx xxx xxx Xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxx, xxxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xXX Xxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx.

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• Xxx Xxxx: Xxx Xxxxxxxxx XxxxxxXxxxx xxxxx xx Xxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxx xxxxx xx.xxx XXX xxxxxxxx xxx Xxxx xxxxxxx xxx Xxxxxxx xxx x,x Xxxxxxx xxx Xxxx. Xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxx.
• Xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xx xxxxxxxxx xxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx. Xx xxx xxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx, xxx Xxxxxx xxxxxxx xxxxxxx xxxx xxxxx. Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx.
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2. Negativzinsen:
Als negative Einnahmen mit Kapitaleinkünften verrechenbar?

Xxx xxxxx xxx xxxxxxxxx Xxxxxx, xxx xxx xxxx xxx xxxxxxx Xxxxxxxx xxxx Xxxxxx xxxxx. Xxxxxx xxxx xxx Xxxx xxxx xxx Xxxxxxxx xxx Xxxxxx. Xxxxx xxxxx xxxx xx xxxx xxx Xxxxxxxx xxxxx Xxxxxx xxxx. Xxxx xxx xxxxxxx Xxxxxxx xxxxx xxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxx Xxxx xxxxxxxxx xxxxx xxxx Xxxxxx, xxxx Xxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxxx xxx Xxxx xxxxxxxxxx. Xxx xxxxxxx Xxxxxx xxx xxxx Xxxxxxxxxx xxxxx Xxxxxx xxx xxxx xxxxxxxxx xxxxxxxxxXxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxx x xxxxxx xxx xxxxxxxxx Xxxxxx x xxxxxxxx xxx Xxxxxx xxxx xx xxx xx xxxxx Xxxxxx, xxxx xxxx xxx Xxxxxxxx. Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxXxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxxxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxx "xxxxxxxx Xxxxxxxxxxxx" xxxx Xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxxx. Xxxxxxxx xxxx xxxx xxx "xxxxxxxxx Xxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xxx "Xxxxxxxxxxx" xxxxxxxxx. Xxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxx xxx xxx Xxxxxx xxx.

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Xx xxx Xxxxxxxxxxx xxx XXXxXxxxxxxx xxxxx xx, Xxxxxx xxxxxxxx xxxxx xxxxxxxx Xxxxxx xxxxx xxxxxxx xxxxxxxx xxxxxx. Xxx xxxxx xxxxxx xxx Xxxxx, xxxx xxx xxxxxxxxxx xxxxxxxx Xxxxxx xxxx Xxxxxxxx xx xxx Xxxx xxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxx Xxxxxx, xxx Xxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx, xx xxx Xxxxxx xxxxxxxxxxxxx. Xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxx.

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VI. Eigenheim und Vermietung

1. Studentenwohnung fürs Kind:
Vorsicht bei Verkauf nach dem 25. Lebensjahr

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• Xxx Xxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xXxxxxxxxxxx xx.
• Xxx Xxxxxxxxx xxxxx xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxx xxxxxxxxxxxx xxx xxxxxx, xxxx xxxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxx xx xxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xx xxxxxx xxx xxxxxxx Xxxx xxxxx xx. Xxx xxxx xxx xx Xxxxxxxxx xxxxx xxxxxx Xxxxxx xxxxxx xxxxxxx xxxxxx xXxxxxxxxxxx xx.

Xxxxxxx xxxx xxxx Xxxxxxxxx xxxxx Xxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxx xxxx Xxxxxxx. Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxx xx Xxxxxx xxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx, xx xxxx xxx Xxxxxxx xxx Xxxxxxxxx xx Xxxxxxx xxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxx xx Xxxxxxx xxx xx xxxx xxxx xxxxx Xxxxxxxxxxx, xx xxx xxxxx xx xxxxxxx Xxxxxxxxxx xxxxxxx xxx:

• Xx xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxx xxxxxxx xxxxxxxxxxxx xxx, xxx xx xx Xxxxxxxxxxxxxxxx xxx xxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx, xxx Xxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxx. Xxx xxx Xxxx xxxx xxxxxx xxx xx Xxxxx, xxxx xx xxx xxx Xxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx" xxxx xxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx xxxxxx xxxxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxxx.
• Xxx xxxxxx xxxx: xxxxxxxxxxxxxx xxx Xxxx xxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xx xxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xxxx xxxxxxxx, xxxx xxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx x xxxxxxxxxxxxx xxxxxxxxxx, Xxx xxx Xxxxxxx xxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxxxxxx. Xxxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxx xxxx xxx x. Xxxxxxxxxxx xx Xxxxxxxx, xxx xxxx xxxx xxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxx Xxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx, xxxx xxxx Xxxxxxx xxxxxx xxx xxxxx Xxxx xxxxxxx xxxx, xxx xxxx Xxxxxxx xxxxxxx xxx xxx xxxx xxx xxxxx Xxxx, xxx xxxx xxxx xx xxx Xxxxxxxxxx xxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxx xxxxxx xxxx Xxxxxxx xx Xxxxxxxxxx xxx Xxxxxx. Xxx Xxxxxxx xxxxx xxx xx Xxxxx xxxx xxxx xxx.xxx XXX xxxxxxxx xxxxxx. Xxxx xxxx xxx xxx xxx Xxxxxxxxx xxxx xxx.xxx XXX xxxxxx xxxxxxxx. Xxx Xxxxxxx xxxxx xx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxx xXxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxx xxxxxxx. Xxx xxxxxx Xxxx xxxxxx xxx Xxxxxxx xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx Xxxxx xxx, xxx xxxxxx Xxxx xxx xxxx xx. Xxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxx xxxxx. Xxxxx xxx xxx Xxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxx. Xxx Xxxxx xxx Xxxxxx xxxxx xxxx Xxxxxx, xxxxxx xxxxx xxxxxx xxxxxxx, xxxx xxx xxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxxxx, xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxx xx xxxxxxxxxxxxxxxx, xxxx xxxx xxx xxxxxxx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.
• Xxx Xxxxxxxxxxx xxx Xxxxxxxx: Xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxx xxxxxx xxxxx xxx, xx xxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxx xx xxxxxxx. Xxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xx xx XXxX, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxx xx xxx Xxxx, xxx xx xxxxxxxxxxxxxxxx xxx, xxxx xxxx xx xxx xxxxxxx Xxxx, xxxx xxx "xxxxxxxxxxx" Xxxxxxx xxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xXXX XX X xxxxxx. Xxx xxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx. Xxx xxx xxxxxxxxx xxxx Xxxxxxxxxxxxx, xx xxxx xx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxx xxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxx xxxx Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxx xxxxx xxxx xxxxx xxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx x xxx xxx xxxxx xxxx, xx xxxxxxx Xxxxx. Xxxx xxxx xxxxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxxxxxx. Xxxx: Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxx xxx xxxxxx xxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxx xxxxxx. Xx Xxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxxxx. Xx xxxxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxx. Xxxxx Xxxxxx xxxxxx xx Xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxx xx xxxxxxx x xx xxx Xxxxxxxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, X XX xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

2. Fotovoltaik:
Handwerkerleistungen bei Nutzung des Wahlrechts nicht vergessen

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

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

Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xx xxx Xxxxx "Xxxxxxxxxxxxxxx" xxxx xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx Xxxxx xxxx xxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxxxxxx Xxx xxx xxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxx xxxx xxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx, xx xxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxx xxxx Xxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxx xxxxxxxxxxxxxxxx. Xxxxxxxx Xxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xx xxx XXxX xxxxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx xxx. x.xxx XXXx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxx xxx Xxxxxxxx xxxxx, xxxxxx xxxx xxxxxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xx xxx XXxX xx xxx Xxxxxx "Xxxxxxxxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx.

XXXXXXXXX:xxxxxxXxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx, xxxxxx xxxxx xxxxxxx xxxxxx,xxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx XXxX xxxxxxxxxx xxxxxxx xx xxxxxx. Xxx xxxxxx: Xxx Xxxxxx xxxx Xxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx, xxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxx. Xxxx xxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx. Xxxxx xxxxxx Xxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxx xxxx xxxxxxxx. Xxxxxxxxxxxxxxxxx xxxx xxx xxx xxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxx xxx. xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xxx xxxxxxxxxx xxx xxx x.x. Xxxxxxxxxxxxx xx xxxxxxxx. Xxxx xxxxxxx xxxxxxx Xxx xxx Xxxx xxxxx xxx Xxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxx
• Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx

xxxxxx

3. Fotovoltaik:
Auch Anlage auf Nachbarhaus kann begünstigt sein - theoretisch

Xxx XxxxxxxxxxxxXxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx, xx xxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxxx Xxxxxxxx. Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx. Xxx xxxxx xxxx xxxx xxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx xXXxXx xxxx X X. xxxx xxxxxx Xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxxx. Xxxxx xxxx xx xxxxxxxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxx, xxx xxx Xxxxx xxxx xxxxx xxxxxx xxxxxxxx xxxxxx.

Xxx Xxxxx, xxx xxxxx xxxxxx xxxx Xxxxxxxx xxxxx: Xx xxx xxxxxx XXXxXxxxxxxxx xxx x.x.xxxx xxxxx xx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxx xxxx, xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxx xxx xxxxxxxxx XXXxXxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxx: Xxx xxx xxx Xxxxxx xxxxxxxx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxxxxxx xxx xxx xxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx xxxx xxxxx xxx Xxxxxxxx xxxxxxxx.

Xxxx xxxxxxx Xxxxx: Xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxx xxxxxxxxxxx xxxx xxxx xxxx xxx xxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxx: Xxxxx Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxx xxxxxx Xxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxx xxxxxxx. Xxxxxxx: Xxxx xxxx Xxxxxx, xxx xxxx xxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxx Xxxxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxx xxxxxxx, xx xxx xxx Xxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx. Xxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xx xxx XxxxxxxxxxxxXxxxxxxxx xxxxxxxxxx.

Xx xxx Xxxxxxxxxxx xxxx xxxxx xxx xxxxxxxx, xxxx xxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxx Xxxxxxxxxxxxx xxx, xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxx Xxxxxx xxxxx xxxxx Xxxxxx xxxx xx xxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxxxxxxxx xxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx XXX xx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxx Xxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxx, xxxxx xxxx xxxxx Xxxxxxx. Xxx "Xxxxxxxxxx" xxx Xxxxxxx xxxxxx xxxxx xxx "xxxxxx Xxxxxxxxxx" xxx Xxxxx Xxxxxxxx. Xxxxx xxxxxxx xxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx. Xxxx xxxx xxx Xxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxx xxxxxxxxxxx xxxx.

Xxxxx:xxxxxxXxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxx Xxxx xxxxxxxxxxx xxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxx. Xxxxxxxxx xxxx xxx Xxxx xxxx xxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxx

xxxxxx

4. Bergbauschäden:
Schadensersatz ist vielfach nicht zu versteuern

Xxxxxxxxxxxxxxx, xxxxx Xxxxxxxxx xxxx xx xxxxx xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xx Xxxxx xx xxx Xxxxxxx xxxx xxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxx x xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxxx. Xxxxxxxx xxxxxxx xx xxxxxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxx xxxxxxx xxxx, xxx xxxx, xxxx xxxxx xx xxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx: Xxxx Xxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx x xxxxxx xxx xxx Xxxxxxxxx xxxxxx x xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxx xxx xxxxx xxxxxxxxxxxx xxxx xxxxx, xxx xxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxx. Xxxxxx xxxx xxxxx xxxxxxxxxx, xxxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx, xxxx xxxx xx Xxxxxx xxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxx xx xxx Xxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xx. Xxxx xxxx xxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx XxxxxxxxxxXxxxxxxxx xxx xxxxx xx xxxxxxxxx, xxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxx.
• Xxx Xxxxxxxxx xxx xxx Xxxxxxx, xxx Xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxx, xxxx xxxxx xx Xxxxxxxxxxxx xxxxxxxx, xxxxxxxxx xxxxx xx Xxxxxxx xxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxx xx, xxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxx. Xxx xxxxxx xxx Xxxxx xxxxxxxxxx xxxxx xxxxxx. Xxxxx xxxxx xxxx xxx XXX, xxx xxx Xxxxxxxx xxx xxxxxxxxxx xxxxxxx.
• Xx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxx Xxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx, xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxx. Xxxxxxxxxxxx xxxxx xxxxx xx Xxxxxx xxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxx x xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx x xxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxx xxx Xxxxxxx xxx xxxxx xxxxxx xxxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxx xxxxxx. Xxxxxxx xxxxx xx xxxx xxxx Xxxxxxxxxx, xxx Xxxxxx xxxxx xx xxxxxxxxx. Xxxxxxxxx xxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxx, xxxx xxxx xxx xxx Xxxxxxxxxx xxxxx xxxxxx Xxxxxxxxx xx xxxxxxxxx Xxxxxxxx xxxxxx, xxx xxxxxxx xxxxxx. Xx Xxxxxxxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxx xx xxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx.xxxxxxXxxx xxx Xxxx xx Xxxxxxxxxxx: Xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxx xxxx xxxx xxxx xxxxxxx, xxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx xxxx xx xxx XXxX xxxxxxx xxxxxxx xxxxxx. Xxxx xxxx xxxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

VII. Schenkung und Erbschaft

1. Erbschaftsteuer:
Nur ein einziges Familienheim ist begünstigt

Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx x xxx xxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx xxx xx XxxXxXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxx xxxx xxxxxx xx Xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xxxxx xxx, xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xx xxxxx xxxxxxxxxxx.

Xxxxxxxx xxxxx xx xxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxx xxxxx, xxx Xxxxxxxx xxxx xx Xxxxxxxx xxx xxxx xx Xxxxxxxxxx. Xxxxxxxxxx, xxx Xxxxxxx xxxxx xxxx xxx Xxxx xxx Xxxxx xxxx Xxxxxx xx xxx Xxxxxxx xx Xxxxxxxx xxx xxx xxx Xxxx xx xxx Xxxxxxx xx Xxxxxxxxxx x xxxx xxxxxx xxxx xxx Xxxxx, xx xxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxx: Xxxx, xxxx xxx Xxxxxxxxxxxxx Xxxxxxxx. Xxx xxx xxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx. Xxxx xxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xx xxxxxx Xxxxxxxxx xxx xxxx xx Xxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xx xxxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxx xxx Xxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxxx, xxxxxx xxx xxxxxxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx.

XxxxxxxxxXxxxxxx xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxx Xxxxxxxxx xxxxxx xxxx, xxx xxx xxxxxxxx xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx. Xx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxx xxxxx xx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxx xx xxxxxxx xxxxxxxx Xxxxxx xxxxxxx xxxxxx xxx xxx xx xxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxx, xxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxx xxxx xxx xxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx

xxxxxx

VIII. Selbstständige

1. Corona:
Bei Betriebsschließung kein Anspruch auf Versicherungsleistungen

XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxx, xxxx xxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxx: Xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx XxxxxxxXxxxxxxxx xxxxx xxxxxx, xxxx "Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx".

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxx xXxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX XX xxxxxxx.

• Xxx Xxxx: Xxxxxxx xxx xxx Xxxxxxxx xxx XxxxxxxxxxXxxxxxxx xxxxx xxx Xxxxxxx XXXxXxxxxxxxxxxx, xxx xxx xx xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx. Xxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xx Xxxx xxxxxxxx, xxxx xxxxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xx xxxxxx Xxxxxxxx xx Xxxxx xxxx xxxxx xxxxx Xxxxxxxx xxxxxxxxxxx x xx Xxxxx, xxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx.
• Xxxx Xxxxxxxxxx xxx XXX xxxx xxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxx xx xxxxx Xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx XxxxxxxXxxxx xXxxxxxxxx xxx xxxx xxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxxxxxx, xxxx xxx XXX xxx xxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxxx. Xxxx xxxxx xxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx "xxxxxx Xxxx xxxxxx". Xxx Xxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxx. Xxxxxxxxxxxx xxx xx xx xxxxxxxxxxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xx xxx Xxxxxxxx xxxxx xxxx xxxxxx xxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx x xxxx xXXXX xxx" xxxxxxxx. Xxxx xx x Xx. x Xxxxxx. x XXXX xx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxx xxx xx Xxxxx. Xx xx x Xx. x Xxxxxx. x xxx x XXXX xx xxxxxx xxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xXXXXXxxxx xxxx xxx XxxxxxXxxxxXxxxxxxxxxxXxxxxxxxxXxxxxxxxxxx xXXXXxXxXx xxxx xxx XxxxxxxXxxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxxxx xXXXXxXxXxxx xxxxxxxxxxx.

XXXXXXX: Xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxx xxx xxx XXX. Xxx Xxxxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxx. Xxxxxx xxxx XXX xxxx xxx Xxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx XxxxxxxXxxxxxxx xxxxxxxxx, xx xxxxxxx Xxxxxxxxx xxxx xx xxxx xxxx xxxx. xxxxx Xxxxxxxxxxx, xxx xxxxxx Xxxxxxxx xxxxxxxxx xxxxx, xxxx xxx XXX xxxx xxxxxxxxx xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxx xxx XXXXXxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxx xxxxx x xxxxx xxx xxxx xxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xXXX Xxxxxxx xxx xx.xx.xxxx, x X xxxxx, x X xxxxxx.

• Xxx Xxxx: Xxxx Xxxxxxxxxxx, xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxx Xxxxxxxxx xx Xxxxxxxxx xxxx xxxxxxx, xxxxxx xxx Xxxxxxxxx XXXXXxxx xxx. XXXXxXxXxx xxxx xx xx.x.xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xx xxxxx xxx Xxxxxx xxxxxxxxxxxxxxx xxx xxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx Xxxxx xxxxxxxx xxxxxx xxx, xxxxx xx xxxx Xxxxxxx xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.
• Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxx xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx, xxxxxxxxxx xxxx xxx Xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx. Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxx xxxxx xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxxxxxxx Xxxxxxxx xxx XXXXXxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxx.

xxxxxx

2. Tagespflegepersonen:
Betriebsausgabenpauschale bei Lockdown absetzbar?

Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxx xxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxx, xx Xxxxxxxx xxx Xxxxxx xxxx xx xxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xx xxxxxxxxxxx Xxxxxx xxxxxxx xxxxxx xxx xx XXX XXXXx.

Xx xxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxxx xxxx xx xxxxxx Xxxxx xxxx xxx Xxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxxx:

• Xxxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx Xxxxxx xx xxxxxxx Xxxxxxxx xxxx xx xxxxxxx Xxxxxxx xxxxxxxxxxxxxxxxxxx, xxxxxxx xx xxxx xx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx, xx xxx xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX.
• Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxx xxxx xxxxxxx Xxxxxx xx xxxxxx x xxxxx Xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxx, xxx xxx xx xxx Xxxxx Xxxxxxxxxxxx, xxx Xxxxxx xxxx xxx Xxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xx xx XXxX. Xxx xxx Xxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx xxxxxx.

Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxX xxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxx xxxx xxxx xxxxxxx xx Xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxx xxxxxxxx xxx XXX xx Xxxx xxx Xxxxx.

Xx xxx xxxxxxxxxxx xxxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxx xxx xxx XxxxxxxXxxxxxxx xxxxxxxxx, xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxx. Xxx Xxxxx xxx, xx xxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxx xxxxxx xxxx.

XXXXXXX xxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxx: Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxx xxx xXXxXxxxxxxxxx xxxxxx xxx xx.x.xxxx, Xxxxx xx. Xxxxx xxxx xxxxxxxxxxx:

• Xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx, Xxxxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx. xxxxxxxxx. Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xXxxxxxxxxxxxxxx xxx x. Xxxxxx xxxx xxx xxx xx. Xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx.
• Xx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxx, xxx xxxx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxx, xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx. Xxxx xxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxx: Xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

3. Stundung von Miete oder Pacht:
Vorsteuerabzug auch erst bei Zahlung möglich

Xxxxxxx xxxx: Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxxxxXxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx, xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxx Xxxxx xxx x xxxxxxxxxx x Xxxxx xxx Xxxxxxxxx xxxxxxx xxxx, xxxx xxxxxxxxxXxxxx xxxx Xxxxx xxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxxxx xxxxxxx xxxxx xxx xxx Xxxxx, xxxxxxxx "xxxx" xxx Xxxxxxxxx xxxxx xx xxx xxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxx x xxxx xxxx xxx Xxxxxxx x xxxxx xxxxx xxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxx xxxx xxx Xxxxxx xx xxxxxxxx Xxxx xxxx XxxxxXxxxxxxxxxx xxxx.

Xxxx xxx xxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxx xxxx xx xxxxx xxxxxxx xxxxx, xxxx xxxx xxx Xxxxxxx xxx Xxxxx, xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxx Xxx xxxxxx Xxxxx xxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxxxxx xx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxx. Xxx xxx XxXX xxxxx xxxx xxxxxxxxxxxXxxxxxxxxxxx: Xxx xxx Xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx, xxx xx xxxxxxxxx XxxxXxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxXX Xxxxxxx, Xxxxxxxxxxxxxxxx xxx xx.xx.xxxx, x X xxxxxxx XxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxx. Xxx xxxx xxx Xxxxxxx xx Xxxxxxxxxx xxxx xxxxxxx xxx, xxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xx xxxxx Xxxxx xxxxxx, xxxx xxxxx xxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx.

• Xxx Xxxx: Xxxx Xxxxxxxxxxxxx xXxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx Xxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx Xxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx, xxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxx xXxxxXxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxx xxxx xxxxxxx, xxxx xxx Xxxxxxx xxxxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxx xxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx x xxxxxxxxxxx Xxxxxxxxxxxxxxxx x xxxxxxxxxxxxxxx. Xxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxx xxxx xxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxx. Xxxxxxxxx xxxxxxxx xxxx Xxxxx.
• Xxxx xxxxxxxxx Xxxxx xxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx. Xxxxxxxxxxx xxx, xx xxx Xxxxxxxxx Xxxxx xxxx XxxxXxxxxxxxxxx xxx. Xxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xx, xxxxxx xx xxx Xxxxxxxx x xxx Xxxxxxxx xxxxxxxx xxxxx Xxxxxxxx x xxxx xxxxx xxxxxxx xxx, xxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxx xxxxxxxx. XXXX: Xxxxx Xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxx xxx xxxxx XxxxXxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxx, xx xxx xxxx xxx xxx Xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxx xxxxxxx xxxxxxx xXxxxxxxxx xx.x XXxXXx. Xxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxx xxxx xxxx xxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxx, xxx xxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxx xxxxxxxx, xxxx xxxxx xxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxxxxxx xxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxx. Xxxxxxx xxx xxx XxXXxXxxxxxxxxxxx xxxxxxxx xx Xxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxx xxxxxxx, xx xxxx xxx Xxxxx xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxx, xx xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxxx xxx xxxxxxxx XxXXxXxxxxx, xxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xx xx xxx Xxxxxx xxxxx xx Xxxxxxxxxxx xxxx. Xxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx.

xxxxxx

4. Freikarten:
Merkblatt zur Besteuerung

Xx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxxx xx xxxxxxxxxx. Xxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx, xxx Xxxxxxxx xx Xxxxxxxxxxxx. Xxx Xxxxxxx xxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxx xxxx. Xxxx xxx xxx Xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx.

Xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx xxxx xxxxx xxxxx xxx Xxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxx, xxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxx. Xxxxxxxx xxx xxxx xx xx xxx XXxX. Xx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx Xxxxxx xxx xx xxxxx xxxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx. Xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

xxxxxx

5. Hochzeits- und Trauerredner:
Ermäßigter Steuersatz wird zumeist verwehrt

Xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx Xxxxxx xxxxx Xxxxx xx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx. Xxx xxxxxx, xxx xxxxxxxx, xxxx xxxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x Xxxxxxx xxxxxxxxxxx. Xxxx x xxxxxx xxxxxxxxxxx x xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxx.

• Xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxx xxxxxx Xxxxxxx xxx Xxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx "Xxxxxxxxx" xx Xxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, X x XX xxxx Xx. Xxx x.x.xxxx xxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx x XXXXx xxx xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx.
• Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x Xxxxxxx xxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxx xxx "xxxxxxxxxxxxx" xx xxxxxxxxxx xxx. Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxx "xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx". Xxxxxxxx xxx xxxx xx xx xx Xxx. x Xx. x Xxxxxx. x XXxX xXXXxXxxxxx xxx x.xx.xxxx, X X xxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxX. xxx xxx xxxxx XXXxXxxxxx xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx, xx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx. Xxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxxx xxxxx xxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx x Xxxxxxx xxxxxxxxx xxxxxx xXXX Xxxxxxxxx xxx x.x.xxxx, X xxxx XxxxxXx xxx.
• Xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx. Xx Xxxxx xxxx xxx xxx XXX xxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxx xx xxxxxxxxx xxxx, xxxx xxx Xxxxx xxxx xxxxxxxx Xxxxxx xxxxxxxxx xxxx, xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxx xxxx xxxxxxxxx xxx xxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.
• XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xXxxxxx xxx xx.xx.xxxx, xx X xxxxxxx. Xx xxx xxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxx, xx xxx xxxxxxxxxxx Xxxx xxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxx xxx xx xx Xxx. x Xx. x Xxxxxx. x XXxX xxxxxx xxxxxxxx xxxx "Xxxxxxxxxx" xxxxxxxxx. Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx. Xxxxx xxxxx xx xxxx xxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxxx Xxxx xxx xxxxxxx, xxxxxxx xxx xxx Xxxxxxx xx. Xxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xxxxxxx xxxxx xxx xxxx Xxxxxxxxxxxxx xxx xxxx xx xxx xxxx Xxxxxxxxxx xx. Xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx, xxxxx xxxxxxxxx. Xxxxx xxx xxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxx, xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxx Xxxxx, xxxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx. Xxxxxx xxxx xxx xxx Xxxxxxxxxx xxxxx, xxxx xxxxxxxxx Xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx, xx xxxxx xx Xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxxx xx Xxxxxxxxxx xx xxxxxxx xxx.
• Xxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxx xx xxx Xxxxx xxxxxxxxxxx xxxx, xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x Xxxxxx. x XXxX.

XXXXXXXXX: Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxx x.x.xxxx xX xx XX xxxxxxx xxxxxxxxxxx.

Xxxxxxx: Xxx xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxx xxxxxxx xxx "Xxxxxxxxxxxxxx" xxxx xxxxxxxx xxxxxxxx xxxx: Xxx xxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxx "XxxxxxXxxxxxx" xxx "Xxxxxxxxxxxxxxxxx" xx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx. Xxxx xxxxxx Xxxx, xxxx Xxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xx xxxxxx, xxx xxxxxxxx xxxx Xxxxx!

xxxxxx

6. Umsatzsteuer:
Rechnungsangaben bei Waren im Niedrigpreissegment

Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx. xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxx, xxxx xxx xx xxxx xx xxxxxxx, xx xxx xxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxx, xxx xx xxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxx xxx xxxx xxxx Xxxxxxx xx xxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxx xx xxxxxx, xxxx xx xxxxx xxxxxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxxxx x xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx.

Xx Xxxxx xxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxx, xx xxx xxx Xxxxxxxxx xxx Xxxxx xx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx x"XxXxxxx", "Xxxxx", "Xxxx", "Xxxxx", "Xxxxx"x xxx Xxxxxxxxxxx, xxx xxxxxxxxxxxx xx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx.

Xxx XXX xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxxxx xxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx, xxx Xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx Xxxx xxx xxxxxxxxx Xxxxx. Xxxxxx xxxxxxx xx xxx, xxxx xxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx xxx x xxxxxxxx xxx Xxxxxx xxx Xxxxx xx xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

XXXXXXX xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxxx. Xxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx "xxxxxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxx xx xx xxx Xxxxxxxxx xxx Xxxxxxxx xxxx. Xxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxx xx xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx, xxx xx xxxxxxxx xxxx:

• Xx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxx xxxx xx xxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxx.
• Xxx xxxxxxxxx Xxxxxxxxxx xxxx xxxx xxx xxx, xxxx xxx Xxxxxx xxx xxx Xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xxxx. Xxxx xxxxxxxx xxxx xxxxx, xxxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxx xxxxx xxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxx xxx "Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx", "Xxxxxxxxxxx" xxxx "Xxxxxxxxxxxxxxxxx".
• Xxxx xxx xxxxxxxxxxxxxxx Xxxxx, xxxx xxx xxxxxx Xxxxx xxxx xxx xxxxxx Xxxxxxx, xxxxxx xx xxxxx, xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxx Xxxxxxxx "xxxxxxx Xxxxxxxxxxxx" xxxx "xxxxxxx Xxxxxxxxxx" xxxx xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, X X xxxxxxx.

XXXXXXXXX: Xxxx xxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxx, xx xxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxx xxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

xxxxxx

IX. Ausland

1. Vorsorgeaufwendungen:
Abzug bei Tätigkeit im Nicht-EU-Ausland?

Xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx Xxxx xx Xxxxxxx xxxxxx. Xx xxx Xxxxxxxxxxx xxxx xx xxxxxxxxxx xxx, xxxxxx xxx xxx Xxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xx. Xxx xxxxx xxxxxxxxx Xxxxxxxxxx xx Xxxxxxx xxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xx xxxx xx xxxxx xxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx x xxxxxxxxxxxxx xxxxxxxxxx, xxxx xx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx xx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx x xx xxx Xxxxxxxxx. Xxxx xxxxx xxxx xx xxxx xxxxxxx Xxxxxx xxxx xxxxxxxxxx Xxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx

• xxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx, xxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx, xxxxx XXXxXxxxx xxxx xxx Xxxxxxx xxxxxxx xxxxx,
• xxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxx xxxx xxx
• xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxx.

Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx, xxx xx xxxxx xx xxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxx Xxxxx, Xxxxxxxxx xxxx Xxxxxx. Xxxx xxx xxx xxxxxxxxxx! Xx xxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx Xxxxx xxxx xxxxx xxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx.

• Xxx Xxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxx Xxxxxxx xxx XxxxxxxXxxxxxxx xxxxxx, xxxxx xx xx Xxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxxxxx xxx. Xx xxxxx Xxxxxxxxxxx xxxxxx xx Xxxxxxxxxxx xxx xxxx xx Xxxxx. Xx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xx Xxxxxxxxxxx. Xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxx xx Xxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxx xxx XXX xxx Xxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxxx xxx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxx xxx xxx Xxxx, xxx xxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxx xxxx xx Xxxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxx, xx xxxxx xx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx xxxx Xxxxxx.
• Xxx Xxxxxxx xxx Xxxxxxx xxxxxx xxxx xxxxxx xx xxx Xxxxxxxxxxxx. Xxxxxx xx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx xx xx Xxx. x XXxX xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxxx xxxx xxxxxxx Xxxxxxxxx xxxxx xxxxx xx Xxxxxxxx. Xxxxxxxxxxx xxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxxx, xxx xxxxxxxx Xxxxx xx Xxxxxxxxxxx xxxx xxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxx XX Xxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxx xxxxxxx xxxxxxxx xXx. X X xxxxx, xxxxxxx X X xxxxxx. Xxxxxxxx xxxxxx xx xxxxxxxxxx Xxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx: xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx

xxxxxx

2. Beruflicher Aufenthalt im Ausland:
Neue Werte für den Kaufkraftausgleich

Xxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxxx xxx xxx.xxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx.

• Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xx XXxxXx. Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx x xxx Xxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.
• Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xx Xxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx Xxxxx x.x.xxxx xxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X x x X xxxxxxxxxxxxx:xxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxx xxx xx xxxxxxxxxxxxx, xx xxx Xxxxxxx xx Xxxxxx xxxx xx Xxxxxxx xxxxxxxxxx xxxxxx xxx x Xx. xx XXxXx. Xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxxxx.
XXXXXXX: Xxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxxxx xxx xxxx xxxxxxxxx, xxxx xxxxxxxxx Xxxxxxx, xxxxxxx xxxxx xxxx xxxx xxxxxx xxxxxxxxxxxx Xxxxxxx: Xxx xxxx xx Xxxxx xxx xx x xxxx Xxxxxxxx xxx xxx Xxxxxxx, xx x xxxx Xxxxxx, xx x xxxx Xxxxxxxxx xxx Xxxxxxxx, xx Xxxxx xxx x x xxxx Xxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxx, Xxxxxx xxx Xxxxxx. Xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx xxxxxxx Xxxxxxx xx xxx XXX xXxxxx x.x.xxxxx.

Xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx:xxxxxxXxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxx x.x.xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx

xxxxxx

X. Kirchensteuer

1. Glaubensverschiedene Ehe:
Besonderes Kirchgeld trotz eigenem Einkommen?

Xx xxxx xxxxxxxxxxxxxxxxxxxx Xxx xxxxxxx xx xxxx, xxxx xxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xx xxx xxxxx Xxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxx xxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxx xxxxx, xxxx xxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxxxx xxxxxx xxxx, xxx xxxx. Xx xxxx xxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx.

Xxx xxxxxxxxx Xxxxxxxxx xxxxx xxxx xxx Xxxxx, xxxx xxx Xxxxxxxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx

• xxxx xxxxxxx Xxxxxxxxx xxxxxxx,
• xxx xxxxxxx Xxxxxxxxx xxxxxxx, xxx xxxxx xxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx,
• xxx xxxxxxx Xxxxxxxxx xxxxxxx, xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xx Xxxxx xxx xxx. Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxxx xx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxXxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx, xxxxxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, X X xxxxxx. Xxx XXX xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx.X. XXxxxXxXxxxxxxxx xxx xx.xx.xxxx, x XxX xxxxxxx.

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2. Kirchensteuer:
Anlassabfrage bei Begründung einer Geschäftsbeziehung

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XI. Steuergrundlagen

1. Steuerverzinsung: Zinssatz von 0,15 Prozent pro Monat in Planung

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