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I. Beruflicher Bereich

1. Fahrtenbuch:
Eine leserliche Handschrift ist Pflicht

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2. Firmenwagen:
Zuschlagsbesteuerung auch bei Nichtnutzung des Fahrzeugs

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3. Firmenwagen:
Wie eine Zuzahlung des Arbeitnehmers berücksichtigt wird

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4. Beruflicher Umzug:
Höhere Umzugskostenpauschale ab April 2022

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5. Abfindungen:
Entschädigung plus Lohnnachzahlung nur zum Teil begünstigt

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6. Betriebsfeiern:
Jetzt entscheidet Karlsruhe zum Freibetrag von 110 EUR

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Xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xx xxxxxxxxx xxx, xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx Xxxx xxx xxxxxxxx xxxxx Xxxxxx xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx, xxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx. Xxxxxx xxx xxx XXX xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxx xxx xxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxxx: Xxxx xxx XxxxxxxxxxxxXxxxxxxxx xxxxxxxxxx xxxxxxx

xxxxxx

7. Arbeitsmittel:
Einzelfragen zur Sofortabschreibung für PCs und Notebooks

Xxx Xxxxxxxxxxxxxxxx xxx xx xxxxxxx Xxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx XxxxxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxx xxxxxxxx, xxxx Xxxxxxx xxxx Xxxxxxxx xxxx xxx x. Xxxxxx xxxx xxxxxxxx xxxxxx xxxx. Xxx xxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxx xxxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx" xxx xxx XXX xxxxx xxxxxx xxxx XXx, Xxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxx xxxx. Xxx xxxxxxx, xxxx Xxxxxxx xxx Xxxxxxxx xxxx xxxx xxx xxxxxx xxxxx xxxx Xxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxxx. Xxx xx xxxxxxxx, xxx xx xxxxxxx xxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxx xx xxx xxxxxxx Xxxxxxx xxxxxxxxxxx xxxx. Xx xxxxx xx xxxx xxxxxxxxxx, xxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxx: Xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxx xxxxxx xxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx. Xxxx xxx XXX xxxx xxx xxxxxxx Xxxxxx xxx, xxxxx xxxxxxx:

Ist bei einem Kauf im Laufe des Jahres wirklich eine volle Abschreibung möglich?

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx. xxx xxxxx Xxxx, xxxx xxxxxx Xxxxxxx, xxxxxxxxxx xxx. Xxxx xxx xxx XX xx x. Xxxx xxxx xxx xxxxx Xxxxxxxxx xxx x.xxx XXX xxxxxxxxxxx xxxx, xxxxx xxx Xxxxxxx xxxx, xxxx xx Xxxxx xxxx xxx xxxx xxx x.xxx XXX, xxxx xxx XXX xxxxxxxxx xxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxxxxxx xxxx xxx xxx Xxxx x xxx xx x Xxx. x XXxX xxxxxxx. Xxx xx xxx Xxx xxx xxxxx Xxxxxxxx xxx xxxx xxxxxxx xxxxxxxxxxxxx. Xxxxx xxxxx xxxx xxx XXX xxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx:xxxxxx"Xx xxxx xxxxx xxxxxxxxxxx, xxxx xxxxxxxxxx xx xx x Xxxxxx x Xxxx x XXxX xxx Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxx xxxx."xxxxxxXxxxxxxxxxx xxxxx xxx xxxx xxxx, xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxx xx Xxxx xxxx xx Xxxxxxxx xxxxxxxx xxx.

Kann auch ein längerer Abschreibungszeitraum gewählt werden?

Xxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxx xxxx x xxx xxxxxxx x xxxxxxxx xxxxx xxxx Xxxxx xxxxxxxxxxxxx xxxxxx.

Gilt die Sofortabschreibung auch für Smartphones?

Xxx xxxxxxxx XXXxXxxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx xxx. Xxxxxxxxxxx xxxx xxxxx xxxxxx xxx xxxxx xxxxxx xx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxx xxxxxxxx xxxxx Xxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx XXX xxxxx, xxxx xxx Xxxxxxx xxxxxx xxxxx xxxxx Xxxxx xxxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xx xxxxx xxxxxxx, xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxx xxxxxxxx xxx XXX xxxxxxxxx, xxxx xxx Xxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx,xx xx xx Xxxxx xxxxxxxxxxx xxxx. Xxx XXXxXxxxxxxxx xx Xxxxxxxx xxxxxx Xxx:xxxxxxxxxx

Müssen Unternehmer die voll abgeschrieben PCs in einem Anlageverzeichnis aufführen?

Xxx Xxxxxxxxxxxx xxxxxx xxxx xxx Xxxxx, xx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxx x xxx xxxxx Xxxxxxxxxxxxxxx xxx x XXX x xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxx xxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxx xxxxx XXXxXxxxxxxxxx xxxxx xxxxxxxx, xxxx xxxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx. Xxxx xxxx xxxx xxxxx xxx XXX xxxxxxx xxxx Xxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxx xX x.x XXxX xxxxx.

XXXXXXXXX:xxxxxxXxxxx xxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxx XXx xxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xx xxxxx xxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx. Xxx xx xxx xxxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx x.xxx XXX xxxxxxx xxxxxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxxx Xxxxx xxx xxx xxx XXX xxx Xxxx. Xxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxx, xxxxxxxxx xxx xxxxx XX xxxxxxxxx xxxxxxx xxxxx. Xx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxx xx Xxxxxxxxxx xxxxxx xxx Xxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxx xxxx xxxx Xxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxx. Xxxx xxxxx xxx XX xxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx, xx xxxxxx xx xxxxx xxxxxxx "Xxxxxxxxxxxxx", xx xxxxxxxxx xx xxxxxx, xxxx xxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxx xxx Xxxxx xxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxx: Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xx xxxx

xxxxxx

II. Privater Bereich

1. Betreutes Wohnen:
Abrechnung ohne Umsatzsteuer

Xxx xxxxxxxx Xxxxxx xxx xxxx xxxxx xxxxxxx Xxxxxxxx xxxxxxxxx, xxxx xxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxx. Xxx xx Xxxx xxx Xxxxxx xxx xxxxx xxxxx Xxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxx Xxxxx xxxxxxx. Xxx Xxxxxx xxx xxxxxxxxx Xxxxxxx xxxxxxx xxxx xxxxx xxxx xxxx xxx xxxxxx xxx xxx Xxxxxxxxxxxx, xxxx xxxxxxxxxx, xxxxxxx xxxxx xxxx xxxxxxxxxxx. Xx xxxx xx xxxxx xxxxxx xxxxxxx xxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxx xx xxxxxx. Xxx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx, xxxxxx xxx xxxxxxx Xxx xxx xxx Xxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxx xxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx.

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

XXXXXXXXX:xxxxxxXxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxx xx Xxxxxxxxx xxxxxxxxxxxxxxxx xxxx, xx xxxxxxx xxxxxxxx Xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxx. Xxx xxx Xxxxxxxxxxxxxxxx xxxxxx: Xx Xxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxx xxxxxxxx Xxxxx xxx Xxxxxx, xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxx xxx xxxxx xxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxxx. Xx xxxxx xxxxxxx Xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxxxxx.

xxxxxx

2. Unterhaltsleistungen:
Vermögensfreibetrag noch ausreichend?

Xxxxxxxxxxxx xxxx xxxxxxxxxXxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxx Xxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxx xxxxxxx xx xxx Xxx. x XXxX xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx x.xxx XXX xx Xxxxx xxxx xxxxx: x.xxx XXXx.

Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxx xxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxx xxx xxx xxxxxxxx xxxxxxx Xxxxxxxxx xxx xxx xxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx, xxx xx xxxxx xxxxxxxxxx. Xxxx xx xxxx xxxxxxxx xxxxxx, xxxx xx xxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx.

Xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxx xxx xx xxxxxxxxxxxXxxxxxxxxxxx xxx xx.xxx XXX. Xxxxxx Xxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx, xxx xx xxxxx Xxxxxxxx xxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxx xx xx.xxx XXX xxxxxxxxxxxx. Xxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxx" xxxxxx Xxxxxxxx xX xxx.x Xxx. x XXxXx:

• xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxx xxxx,
• Xxxxxxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx,
• Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxx, xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx,
• Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxx xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx Xxxxx xxx xx.xxx XXXxxxxxxxxxx xx Xxxx xxxx xxxx xx xxxxxxxx xxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx.

Xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxx xxx xxxx xxx xx.xxx XXX xxxxxxxx, xxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xx xxxxxxxxxxxx Xxxx xxxx xxxx Xxxxxxxxx xx xxxxxxx, xxx xx Xxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxx xxxx.

Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx.xxx XXXxxxxxxxxxx xx xxxxx xxxx xxxxx x xxxx xxxx! xxxxxxx xx.xxx XXx. Xxx xxxxx xxxx xxxx xxxxxxxxx xx Xxxxx xxxxxxx!x xxx xxxxx xxxx xxxx xxxxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xXX Xxxxxxx xxx x.xx.xxxx, x X xxxxxxx xxxx xxx Xxxx xxxx XX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.xxxxxx

Xxxx xxx XXX xxxxx xx xxxxx Xxxxxxxxx xxx Xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxx, xx xxx Xxxxxx xxxx Xxxxxxx xxx xXXX xxx xx.x.xxxx, XX X xxxxxxx. Xx xxx Xxxxxxxxx xxxx xx xxxxxxxxx Xxxxxxx, xxx xxxx xxxxxx Xxxxxx xxx xx.xxx XXX xxx xxxxx xxxx xxxxxxxxxxx xxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxx xXx. xxx Xxxxxxxx: XXxxxxxxXxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx: Xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx

xxxxxx

3. Krankheitskosten:
Operation im Bereich des Mons pubis steuerlich absetzbar?

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

Xxx Xxxxxxxxxxxxx xxx. Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxx" xxxxxxxxxx, xxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxx xxxxxx xx xxxxxx xxxx. Xxx Xxxxx xxx, xx xxx Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx xxxxxxxxx xx Xxxxxxx xxx Xxxx xxxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxx xxx Xxxxxx xx Xxxxx xxx x.xxx XXX xxxx xxxxxxxxxxXxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xXX Xxxxxxxxx xxx x.xx.xxxx, x X xxxxxxxx.

• Xxxxxxxxxxxxxx xxxx: Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx xxx Xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxxxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxx xxxx xxx xxx Xxxx xxxxxxxxx xxxxxx, xxx Xxxxxxxxx xxxxxxxxxxx xx xxxxxx.
• Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxx xxxx xxxxxxxx xxxx. Xxxx xxxx xxxx xxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxx.
• Xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxxxx, xxx xxx xxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xx xxx Xxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx.
• Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x XXX X xx xxxxxxxxxxxxx Xxxxxxx xxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx. Xxx xxxxx xxxxxxx xxxx xxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xx xxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxx xx xxx Xxxxxxxx, xxxx xxx xxxxxxxxx xxxxxxxxx xx Xxxxxxx xxx Xxxx xxxxx xxxxx Xxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x XXxX xxxxxxxxxx.

xxxxxx

4. Teilnahme an medizinischen Studien:
Probandenhonorare sind steuerpflichtig

Xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx, xxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxx xxxxxx Xxxxxx, x.X. xxx Xxxxxxxxxx xxx xxxxxxx, xxxxxx xx xxxxxxxxxxxxx Xxxxxxx Xxxxxxxxx xxxxxxxxx. Xx xxx Xxxxx xxxxxxxx Xxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx.

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

XXXXXXXXX: Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx "xxxxxxxxx Xxxxxxxxxx" xxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx xxxxxxx xxx xxx XXX xx Xxxx xxxxxxxx. Xxxxxxx xxxxxxx xx xxxx xxxxx xx xxxxx Xxxxxxxxxx, xxxxxxx xx xxxx Xxxxxxxxxx. Xxx xxxxxxxx: Xxx Xxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxx xxxxxxxxxx, xxx Xxxxxx xx Xxxxx xxx xxx XXX xxx xxxx xxxxxxxx xxx xxxx xxxxxxxxxxxxxxx.

xxxxxx

5. Privatinsolvenz:
Vergütung für den Insolvenzverwalter steuerlich nicht absetzbar

Xxxxxxxx, xxx xxxxxxxxxxxxx xxxx, xxxxx xxxx xxxx xxx Xxxxxxxxxxxx, xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx. xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx x Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxx x.x.xxxx xxxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx x xxx x Xxxxx xxxxxxxxx. Xxxx xxxxx xxxxxx, xxxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxxx xx xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxxx. Xxxx xxx xxxxxxx Xxxxxxxxx xxxxxx xx xxx xxxxxxxxxx Xxxxxxxx xxxxx xxxx xxxxxxxxx Xxxxxx, xxx Xxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxxx xxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

• Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx: Xxx xxxxx xxxxxxx xx xxxx xx "Xxxxxxxxxxxx", xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx "xxxxxxxxxxxxxx xxxxxxxx", xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx.
• Xxxx xx xxxxx xxxx xx xxx xxxxxxx Xxxxxxxxx: Xxx Xxxxxxxxxxxx xxxx xxxxx "xxxxxxxxxxxxxxxxx". Xxx xxxxx xxxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx. Xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xxx xxxxxx Xxxxx xxxxx xx Xxxx xxxx xxx xxxxxxxxxxxxx xXxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxx xxxx xxxx x,xx Xxx. Xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx.
• Xx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxxx xxx. Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx. Xx xxxx xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxx xxxx xxxxxxxx xxxxx xxxx xx "xxxxxxxxxxxxxxxxxx" Xxxxxxxxxxxx.

XXXXXXX: Xx Xxxxx xxxx xxxxx xxx XXX xxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx, xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxx xxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxx xxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.xxxxxxXxxxx Xxxxxxx xxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxx!

Xxxxxxxxxxx: Xxx Xxxxxxxxx, xxx xxx xxxxxxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxx, xxx Xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxx, xxxx Xxxxxxxxx xxxx xxx Xxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx xxx xxxx Xxxxxxxxxx, xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxx xxxxxxx.

xxxxxx

6. Versorgungsausgleich: Wiederauffüllungszahlungen sind Sonderausgaben

Xxxxxx xxx xxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxxxx xxx xxx Xxx. x Xx. x XXX XXx. Xxx Xxxxx xxx, xx xxx xxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxx: Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxx Xxxxxxx xxxxxxx xx xxxx xxxxx xx "Xxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x Xxxxxx. x XXxXx, xxx xxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx.

• Xxx Xxxx: Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxx Xxxx xxx Xxxxxxxxx xx Xxxx xxx xxxxxxxx Xxxxxxx xx xxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxx xxxx xx xx Xxx. x xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx, xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxx xx Xxxxx xxx xx.xxx XXX xx xxx Xxxxxxx xxxxxx xxxxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx.
• Xxxx Xxxxxxxxxx xxx XXX xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxx xxx xxx Xxxxxxx xx "Xxxxxxxxx" xxxxxxx.
• Xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x Xxxxxx. x XXxXx. Xxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx. xxxx xxxxxxxx xxx Xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxx xxxxxxxx Xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxx: Xxxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xx.X. xx.xxx XXXx, xxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx, xxx xxxx xxxxxxxxx xxxxxxx xxxxxxxx xx xx Xxx. x XXxXx. Xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxxxx xxxxxx xxxx xx Xxxxxxx xxxxxxxxxxxxxx xxx, x.x. xxxxxxxxxx xx.xxx XXX xxx. xx.xxx XXX. Xxxxx Xxxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xx xxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxx xx xxxxxxxxx. Xxxxx Xxx xxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxxxxx XXXxXxxxxx xxx Xxxxxxxxxxxxxx xxx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxx " xx Xx. x XXxX xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx

xxxxxx

7. Flutkatastrophe von Juli 2021:
Steuererleichterungen verlängert

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

XXXXXXX xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxxxxxxxxxx.X. XxxXxx XxxxxxxxxxXxxxxxxxx xxx x.x.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx Xxxx xxxx: Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx

xxxxxx

III. Kinder

1. Kindergartenbeiträge:
Arbeitgeberzuschuss mindert abziehbaren Aufwand

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

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

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

XXXXXXX xxx xxx XXX xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxx Xxxxxxxxxx xx xxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxx, xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XXX X xxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:

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

xxxxxx

2. Behinderte Kinder:
Kein Kindergeld bei Fähigkeit zum Selbstunterhalt

Xxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxxxx, xxxx xxxxx xxx xx. xxx xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx, xxxx xxxxxx xxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxxxx xx xxxxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxxxxxxx xxx.

Xxx xxxxxxxxxxx Xxxx xxx xxxxxxxxxxxx, xxxx xxxxxx xx xxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxx, Xxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx, xx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xx Xxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx.xxx XXX xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxxx xxx, xxxx xxxxxx Xxxxxxxxx xxx Xxxx xxx xxxxxx Xxxxxx xxxx xxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxx.

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

XXXXXXXXX:xxxxxxXxxxxx, xxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxx xxx, xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx XXXxXxxxxxx xxxxx xxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xx xxx Xxxx xxxx xxxxxxxx xxxxxx, xxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxx xxxx xxxx. Xxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx x. Xxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx Xxxxxx: Xxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx

xxxxxx

IV. Nebentätigkeit

1. Freiwilliger Feuerwehrdienst:
Keine Entschädigung für Studenten

Xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxx Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxXxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxx. Xxx Xxxxxx xxx xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxx xxxxxxxxx. Xxxxxxxxxx xxxx xx Xxxxxxxxx xxx Xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx. Xxx xxxxx xxx xxxxxxxx Xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxx xx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xx XxxxxxXxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxxxx xxx "XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx" xxx xxxxxxxxxx Xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx XxxxxxXxxxxxxxxxxx xxxxx xxx, xxxxxxxxxx"Xxxxxxxx, xxx xxxxxx Xxxxxxxxx xxxxx xxx xxx Xxxxxxxx xxxxxxx, xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx"xxxxxxxx xxxxxxxxxx Xxxxx xxxxxxxx, xxx xx xxxx Xxxxxxx xxxxxxxxxxxxxxx xxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxx, xxx xx xxx Xxxxxxxxxxxx Xxxxxxxxx Xxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx xxxx xx xxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxx xxxxx xxxxx xx Xxxxxxxx, xxxx Xxxxxxxxx xxx Xxxxxxxx xxxxx xx "Xxxxxxxxxxxxxxx" xxxxxxx xXX Xxxxxxxxx xxx xx.xx.xxxx, x X xxxxxxxx.

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

xxxxxx

V. Kapitalerträge

1. Bitcoin & Co:
Gewinne aus Veräußerung von Kryptowährungen steuerpflichtig

Xxxxxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxx, Xxxxxxxx x.x. xxxx xxxxxxxx, xxxxxxx, xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxxxx xxxxxx xxxxx xxxxxxxx, xxx xxxxx xxx xxx xxx xxx xxx xxxxxxxxxxxxx. Xxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxx xxx, xxx Xxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxxxxxxxxXxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxxxxxxxxxxxxxxxx xxxx xXX Xxxxx xxx xx.xx.xxxx, xx X xxxxxxx, Xxxxxxxx XX X xxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxxxx xx Xxxxxx xxx Xxxxxx xxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxx. Xxxxx xxxxxxxx xx xx Xxxxxx xxxx xxxxxxxxx xx XxxxxxxxxXxxxxxxxx xxx xxx XxxxxxxxxXxxxxxxxx xx Xxxx xxxx xx XxxxxxxXxxxxxxxx. Xxxx xxx Xxxxxx xxxx xxxxxxxx xx xxxxx XxxxxxxXxxxxxxxx xxxxxxxxx xxxxxx xx Xxxxxxxx xxx xxxxxxxxxxxx xxxxx xxxx xx xxxxxxxx Xxxx. Xxx Xxxxxxx xxxxx xxxx xxxxx xxxx Xxxxxxxxxxxx, xxxx xx xxxxx, xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxxx xxxxx Xxxxxxx xxxxx xxxxxxxxx xxxxxx. Xx xxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx "Xxxxxxxxxxxxxxx".
• Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xx xxxx xx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX. Xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx "xxxxxx Xxxxxxxxxxxxxxxxx". Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xXxxxxxx, Xxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xx xxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx. Xxxxxx xxxxx xxxxxxxxxxxx xxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx.

Xx xxxxxxxx Xxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx. Xxx xxxxxxxxxxx xx XxxxxxXxxxxxxxx Xxxxxx xxxx. XXXXXXX xxx xxxx xxxxxxxxxxx, xxxx xxx xxxxx xxxxxx Xxxxxx xxxxxxxxxx Xxxxxxxx xXx. XX X xxxxxx xxxxxxxxxxxxxxx xxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xx Xxx. x Xx. x XXxX xxxx. Xxxxxxxx xxxxxx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx xxxxxx: Xxxxxx Xxxxxxxx xxxxxxxxx xxx xx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxx, xxx xxxxxx, xx Xxxxx xxxxxxxxxxx, xxxx Xxxxxxx xx xxxxxx Xxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxx xxxxx xx. Xxx Xxxxxx xxxxxx xxxxxxxxxx, xxxx xx xxxxxxxxx xxx Xxxxxxxxxx xxx xxx XXX xxxxxx. Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxx xxxxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxx xxxxx xxxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxx xx xxx "Xxxxxx XX". Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxx Xxxxxx xxx xx Xxxxxxx, xxxx Xxxxxxx xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx. Xxxxxxx xxx xxx XxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xx xxxxx Xxxx Xxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx x Xxxx xxx xx Xxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.

xxxxxx

VI. Eigenheim und Vermietung

1. Fotovoltaik:
Begünstigung auch bei vollständiger Netzeinspeisung

Xxxxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx XxxxxxxxxxxxXxxxxxxxx xxxxxx, xx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxx xxxx xxxxxxxxxx xx xxxxxxx. Xxxxxxxxxx xxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxx xx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxxxxx, xxxxx xxxxx xxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxx xx xxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxx.

XXXXXXX xxx xxxxxxxx xxxxx xxxxxx xxxxxxxx Xxxxx xxxxxxxx xxxxxx: Xxxx xxx Xxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxx, xxxx xxx Xxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxx xxxxx Xx xxx xxxxxxxxxxxx XXXxXxxxxxxxx xxx xx.xx.xxxx xXXxXx xxxx X X. xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx: Xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxx xxxxxx xxxxxxxxxx xxxxxx xxx, xxxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxx.

XXXX: Xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xXxxxx Xxxxxx xxxxx xxx Xxxxx x xxx Xxxxxxxxx xxx:xxxxxx"Xxxxxxx, xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx, xxxx xxxxxxxxx xxxxxxxxxxx."xxxxxxXxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxx. Xxxx xxxx xx xxxxxxxxxXxxxxxxxx "Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx".

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxx

xxxxxx

2. Handwerkerleistungen:
Keine Steuervergünstigung für Anliegerbeiträge

Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXxXx. Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxx, xxx "xx Xxxxxxxx" xxxxxxxx xxxxxx. Xxxx xxxxxxx Xxxxxxxx, xxx xx xxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxx xxx xxxxxxxxxxx Xxxxx xxx Xxxxx xxxxxxx. Xxx xxxx xxxx, xxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xx xxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxx xxxx

Xx Xxxxx xxxx xxxxx xxx XXX xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx, xxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxx xxxx xxxx xxxxxxx, xxxx xx xxxx xx xxxx Xxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxx xxxxx. Xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx xxxx xxxx xxxxxx xxxxxxxx Xxxxxx xxx XXX xxxx xxx xxx Xxxxxxxxxxx xxx, xxxx xxxx xxxxxxxx xxxxxx, xxxx xx xxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxx xxxxxxxxxxx xxxxx.

Xxxx x:xxxxxxXxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx

Xxxx. Xx Xxxxx xxxxx XXXxXxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx. Xx xxxx xxxxx xxxxx "xx Xxxxxxxx" xxxxxxxx. Xxxxxxxx xxxxx xx xx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxx x:xxxxxxXxxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx

Xxxx.xxxxxxXxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxxxx xx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xx Xxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxx Xxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxxxx, xxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xx.x.xxxx xxxxxxxxx xxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxx, xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx. Xxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxx, xxx xxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxxx xXxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx.x.xxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxxx xxx Xxxx. Xxxx xxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx

xxxxxx

3. Handwerkerleistungen:
Kosten für statische Berechnungen nicht begünstigt

Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXxXx. Xxxxx xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx Xxxxx xxx xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xx, Xx. xxx.

• Xxxx xxxx xxxxx Xxxxxx xxx XXX xxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx, xxxxxxx xxxx xxxxx xxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxx.
• Xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxx xXX XxxxxxXxxxxxxxxxxx xxx x.x.xxxx, x X xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx

xxxxxx

4. Eigenheim:
Sonnenschutz als energetische Maßnahme förderfähig

Xxxx xxx x.x.xxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxx xxxx xx xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx, xx xxx xxxxxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxxxxxx xx.xxx XXX xx Xxxxxx, xxxxxxxx xxxxx x Xxxxx:

• x Xxxxxxx xx xxxxxx xxx xxxxxxx Xxxx, xxxxxxxxxx xxxxxxx xx.xxx XXX, xxx
• x Xxxxxxx xx xxxxxxx Xxxx, xxxxxxxxxx xx.xxx XXX.

Xxxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx.xxx XXX xx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxx xxxx Xxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxxxxx. Xxxxxxx Xxxxxxxxxxx xxx "Xxxxxxxxxxxxxxx" xx xxxxxx Xxxxx xxxx, xxx xxxxxxxx xx xx x Xxxxxx x XXxxXX xXxxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxxxxxxx. Xx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxx, xxxx xx xxx Xxxxxx xxxxx xxxx xxxx xxx xxxxxxx Xxxxxxxxxxx, xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx, xxxxxx xxxxxxxxxxx.

Xxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxx Xxxxx xx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxxxxx xxx, xxxx xxxx xxxx xxxx xxx "xxxxxxxxxxx Xxxxxxxxxxxx" xxxxxxxxxxxxx xxx. Xxxx xxxxxx xxxx x xxxxx xxxxxxxxx x xxx xxx Xxxxxx xx xxx XXxxXX. Xxxx xxxxxx xx xxxxxxx:xxxxxx"Xxxxxxxxxx xxxx xxx Xxxxxx xxxx xxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxx xxx XXX xxxxxx:xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx."

XXXXXXXXX:xxxxxxXx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxx Xxxxxxxxxxxx Xxxxxxxxxx xXxxxx xxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx XXxXx
• Xxxxxxxxxxxxx xxx Xxxxxx Xxxxxxxxxxxx Xxxxxxxxxx x xxxx

xxxxxx

5. Mietausfälle:
Kein Grundsteuererlass bei baurechtswidriger Nutzung

Xxxxxxxxx, xxx xxxx Xxxxxxxxxxxxx xxxxx, xxxxxxx xxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xx xx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxx xx. Xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xx Xxxxxx, Xxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxx xxx xx Xxx. x XxXxXx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxx Xxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxx, xxxx xxx xxx xxxxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxxxxx xXxxxxx xxx xx.xx. xxxx, x X xxxxxx.XXx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx, xxx xxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxx x xxx xxx xxx Xxxxxxxxxxxxxxxxxx x xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxx xxxxxxxxx xxxxxx xxx. Xxx Xxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxx xxx, xxx Xxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx xxxxxx Xxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xx xxxxxxxxx xxx. Xxxx xxx xxxx xxxxx xxx Xxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxx, xxx xxxxxxx xxxx xx Xxxxxx xx Xxxxxxxx xxxxx Xxxxxxx xxxxxxxxx xxxx, xxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxxx xxx Xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxx. Xxx Xxxxxx xxxxx xxxxx xxxx xxxxxxxxx Xxxxxxxx xxx xxxxxx Xxxxxxxx xxx, xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxx xXxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxxx xxx xx xxxxx xxxxxxxxxxx, xxx Xxxxxx xx xxxxx Xxxxxxx xx xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx, xxxx xxx xxx Xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxx xx xxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxx xxxxx. Xx xxxxxx Xxxxxxx xxxxxx xxxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx.

xxxxxx

6. Vermietung an Angehörige:
Überschussprognose trotz Einhaltung der Mietgrenze

Xxx xxxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxx, xxxx xxx Xxxxx xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxx. Xxxxx xxx Xxxxx xxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxx, xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx xxx. Xxxxxxxx xxx Xxxxx xxxxxxxxxx xx Xxxxxxx, xxxxxx xxxxxxx xxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxx, xxx xxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx xxxxxx, xxx Xxxxxxxxx xxxx xxxxxxxxxx, xxxx xx xxxxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx.

Xx xxxx, xx xxxx x xxxxx Xxxxxx xxx xxx Xxxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx xx X xxxxxxxx xxx xxxxx xx xxxx, xxx xxx xxxxxxx xxx. Xxxx xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxXxxxxxxxXxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxx, xxxx xx xxxx xx xxx Xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx, xx xxxxxxxxx Xxxx xx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxx xxx xx Xxxxxxxxxxx, xxxxxxx. Xx xxxx xxxxx Xxxxxxxxxx xxxxxx xxxxxx, xxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxx xxxxx xxxxx xxx Xx. XX X xxxxx xxx.

Xxx xxx xxxxxx Xxxxx xxx xxx xxx Xxxxxxxxxx xxx XxxxxxXxxxxxxxxxxx xxxx xxxx xxxxxxx xxxxxxxx, xx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxx xxxx xxxxxxx xxx. xx xx Xxx. x Xxxx x XXxX xxxxxx:xxxxxx"Xxxxxxxx xxx Xxxxxxx xxx xxx Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx."xxxxxxXxxx xx xxxx xxxxxxxx Xxxxxxxxxxxxxx xxx XXX xxx xxx Xxxxxxxxxxxxx, xx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx XX XxxxxxXxxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxxxxxxxx xxx, xxxx xx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx xx.X. XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx xxx XXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx. Xxx XXX xxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx x xxxxx xxx xxxxxxxxxxxxxx xxx Xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx x xxx "xxxxxxxxx" Xxxxxxxx xxxxx xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxxx xxx xxxxxxxxxxxx XXXxXxxxxxx xxxx xxxxx xx xxx Xxxxx xxxxxxxx xxx xxxxxxx xxx xxxx xxx XXX xxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx xxxxxxx xxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx. Xxx xxxx xxxx xxxxxxxx xxxx, xxx xxx XXX xxx xxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx

xxxxxx

VII. Schenkung und Erbschaft

1. Erbschaftsteuer:
Billigkeitsregelung für Corona-Krisenbetriebe

Xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxxx xxx Xxxxxxxxx xx Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxx xx xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx.xxxxxxXxx xxxxxx, xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx.

Xx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx x xxxx x Xxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxx Xxxxx xxxxx xxxxxxxxxxxxxx xxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XxxXxX xxx xx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. xx XxxXxX xxxx xx. Xxx Xxxxxxxxxxxxx xxx xxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxx Xxxxxxxxxxx xxx. Xx xxx xxx xxxxx xxxx xxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxx.

• XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx x Xxxxxx xxxx Xxxxxxxxxxxxxxxxxx x Xxxxxx xxxx xxx Xxxxxx xxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxx x Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx.
• Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxxxxxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxx Xxxxxx, xxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxxxx.
• Xxxx Xxxxxxxxxxx xxxxxx xxxx xxx Xxxxx, xx xxx xx xxxxxxx Xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xX X xxx.x XxxXxXx.

XXXXX: Xxxxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxxxx xxxx Xxxxxxxxxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxx xxxxx xxx xxxxxx xxxxxxxx xxxx x xxxx x Xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxx. xxxxxxxxxxxxxx xxxx xxxx x xxxx x Xxxxxx xxxxxxxxxxx, xx xxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxx, xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxxx xxx Xxxxxxxxxxxx, xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxx xxxxxx xxxx xx xxxxxxx xxx.

XXXXXXX xxxxxx Xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xx XxxxxxxXxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx x xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxx xxxxxx, xxxx

• xxx Xxxxxx Xxxxx xxxx xxx Xxxx Xxxx xxxxxx Xxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxx,
• Xxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxx xxxxx xxx
• xxx Xxxxxxx xxxxx Xxxxxxx xxxxxxxxx, xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx.

Xxx xxx Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxx, xxx xxxx xxxxxxxxx xxx xxxx xxx Xxxx xxxxxxxx xxx x. Xxxxx xxxx xxx xxx xx. Xxxx xxxx xXxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx.

Xxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxx xxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx.X. xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxx. Xxxxxx xxx xxxx Xxxxxxxxx xxxxx xxxxxxxxx xxx, xxx xx Xxxxxxxxxx xx xxxxxxx, xx xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxxxxxxx xxxxxx xx x.X. xxxxxxxx, xxxx xxx xxx xxxxx xxx xxxxxx Xxxxxxx xxxxxxxxx, xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxx xxxxxx xxxxx xxxxx xx xxx Xxxxxxxxxxxx. Xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxx xx Xxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx.

Xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxx xx Xxxxxxxx, xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxx. Xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx xxx XxxxxxxxxXxxxxxxx xxxxxxxxxxxxxxxx.

XXXXXXX: Xxxxxx xxxxxxx, xxxx xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx, xx Xxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx.

xxxxxx

VIII. Selbstständige

1. Umsatzsteuer:
Vorsteuerabzug für Trikotsponsoring an Jugendmannschaften

Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxx xxxxxxxx xxxxxxxx, xxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxx. Xxxxxxxxxx xxx xxx Xxxx xxxxxxxx xxxxx xxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxx xxxxxx. Xxx xxxxxxxx xxxx Xxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx: Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx, xxx Xxxxxxxxx xxxxxxxx xxxxxxx, xxxx xxxxx xxxxxx Xxxxxxx xxx xxxxx Xxxxxx xxxxxxx.

Xxx Xxxxx xxx xxxx xxxx xxx xxx Xxxxx xxx Xxxxxxx xxx xx xxxxxxxxxx. Xxxxxxx xxxxxx xx Xxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxx Xxxxxx xxx, xxxxxxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx, xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxx. Xxxxx Xxxxxxxx xxxxxxxx xxx xxx xx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxxxx: Xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxx xxxx. Xxxxx xxxx xx xxxx xxx xx xxx Xxxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx Xxxxxx.

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

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxxx xxxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xXxxxxx xxx x.x.xxxx, xx X xxxxxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxxx Xxxxx xxxxx xxx xxxxxxx Xxxxxx xxxxx xxxxxxxxxx Xxxx xx xxxxxxxxxx. Xxxxxx xxx xxxx xx xxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx "Xxxxxxxx" xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxx xxxxxxx, xxxx xxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxx, xxx xxx xxx xxxxxxxxx Xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx, xx xxx xxx xxxxxxxx, xxxxx xxxxxxx. Xx xxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxx.xxxxxxxxxxxxxxx: Xxxxxxx xxx xx xxxxxxxxxx, xxxxx Xxxxxx xxxxxxx Xxxx xx "xxxxxxx", xxxxx xxxxxx xxx Xxxxxxx xxxxxxxxx.xxxxxxxxxxxx

xxxxxx

2. Umsatzsteuer:
Überlassung von Fahrrädern und E-Bikes an Mitarbeiter

Xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xx xxx xxxxxxx Xxxxxx xxxxx xxxxxx Xxxx xxxxxxxx. Xxxx xxxx xxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxx Xxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx x xxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx, x.X. xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx xxx xxxxxxxxxxxx xxxxx XxXxxxx, xxxx xx xxxxxxxxxxxxxxxxx xxxxx xxx "Xxxxxxxx" xxxx. Xxx Xxxxxx xxxxx xxxx xxxx xx xxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxx xxxxxxx. Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxx xxx Xxxxxxx. Xx xxxxx Xxxxx xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx "Xxxxxxx" xxxxxxxxxxx.

Xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx: Xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xx xxxxxxxxx Xxxxxxx xxxxxxxxx xxx x x xxx xxxxx Xxxxxxx xxx XxxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx x.x.xxxx, X xxxxx. Xxxxxxxxx xxxxxx xxx xx xxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxxx xxx xxx xxxxx xxx XXX xxxxxxxxxx. Xxxxxx xxx XxXxxxx, xxx x.xxx XXX xxx xxxx xxxxxx, xxxxx xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxxxx Xxxxxxx. Xxx xxxxxx: Xxx xxxxx XxXxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxx xxx Xxxxx x,xx x xxx x.xxx XXX, xxxx xx XXX xxxxxxxxxxxxxx. Xxx xxxx xx Xxxx xxx XXX.

Xxx xxxxxxxxx XxXxxxx, xx xxxxxxxxx XxXxxxxxxx, xxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxx, xxx xxxx xxx Xxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx XxXxxxx, xxx xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxxx, xxxxxxxxxxx xxx xxxxxxx Xxxxxxxx.

Xxxx xxxxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx xx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xx Xxxxx xxxxx xxxx. Xxxx xxxx: Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxx xxx XxxxXxxxxxxxXxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx, xx xxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxxx xxx. Xxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxx XXX xxx Xxxx xxxxxxxx, xxxx xx xxxx xxxxx xxxxxxxxxxx, xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx. Xx xxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXX X x x X xxxxxxxxxxxxx :xxxx.

Xxxxxxxx:
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Xxxxxx xx xxx Xxxxxxxxxx Xxxxxx xxxxxxx xxxxxx, xxx xxxxx xxx Xxxxxxxxx xxxxxxxx xxxx, xxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxx. Xxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxx xxxxxx.

Xxxxxxxx:
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Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx x.xxx XXX x x x x xx XXX, xx Xxxxxx x xxx XXX.
Xxxxxxxxxxxx xxx Xxxx xxxxx: xxxxxx xxx xxx XXX x xx,xx XXX.

XXXXXXXXX:xxxxxxXx Xxxxxxxxx xx.xx XXxXX xxxxxx xx: "Xxxx xxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxx xxxxxxx xxx xxx Xxxx xxxxxxxx, xxxx xx xxxxx xxxxxxxxxxx, xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx." Xxxx xxx, xxxxx xxxxxx, xxx xxxx xxx "xxxxxxxxxxxx Xxxx xxx Xxxxxxxxx"x Xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xx xxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xx xxxxxxx xxxx xxxx, xxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xx xxxxxxx xxxxxxx Xxxxxxxx, xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxx XXX xxxxx, xxxxxx xxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx. Xxxx xxxxxxxxxx xxxxxx xxxx xxx xxx XXXxXxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxx. Xxxxxxxxxxx xxx xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx: Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxxxxx xxx xxx XXX, xxx xxxxxxxxxx.xxxxxx

Xxxxxxx Xxxxxxxxxxxxx: xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx

xxxxxx

3. Firmenwagen im Betriebsvermögen:
Veräußerungsgewinn stets voll versteuern?

Xxxxxxxxxxx Xxx xxx Xxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xxxx Xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xx xx, xx xxxx xx Xxxxxxx xxxxxx xxxxxxx xxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xXxXx xxxx xxx Xxxxxxxx xx xxxxxx Xxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxx xxxxx. Xx xxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xx xxxxxxxxxx xxx.

Xxx Xxxxxxx, xxxx xxx xxxxxxxxxxxx xxxx xxx Xxxxxxxx xx Xxxxxxxx xxxxxxxxx XxX xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxx, xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx x xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xx.x.xxxx xXXXX X xxxxx.

XXXXXXX xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx XXX xxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xx. x XxX xxxxxxx xxxxxxxx xxxx. Xxx xxxxxx Xxxx xxxxx xxx xxxx xxx Xxxxxxx xx Xxxxxxxxx. Xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxx xxxxxx xxx xxx Xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxx xxx xxx Xxxxxxxxx xxxxxxxx Xxxx. Xxx xxxxxxxxxxxx xxxxx xxxx xxx Xxxxxx, xx xxx xxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxx xxxxxxxxx Xxx xxxx Xxxx xxx Xxxxxxxxx xxxxxxxxxx xxx xxx Xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxx xxxxxxxxxxx xxxx, xxx xxxxxx, xxxx Xxxxxxx xxx Xxxxxxxxx xxxx xxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx, Xx xxxxxxx xxxxxx xXxxxxxXxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxx xx xxxxxx xxx, xxxx xxxx Xxxx xxx Xxxxxxxxx xxxxxxxxx xxxxx. Xxx xxxxxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxx, xxx xxxxx xx xxxxxxxxxx xx Xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxx, xxxxxx xxxxx xxxxx xxxxxxxxx xxxxxx, xx xxxxx xxxxx xxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxx xxxxxxxx Xxxxx xxxxxx xxx xxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx XXX xxxxxx xxxx.

xxxxxx

IX. Steuergrundlagen

1. Steuererklärung:
Fristverlängerungen für die Jahre 2020 bis 2022 geplant

Xxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx, xxxxxxx xxxxx xxxxxxxxxx xxx xxxxxxxxxxx. Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxx. x XXx. Xxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx Xxxx. Xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxXxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxx. x xxx x XXx. Xxxx xxx XxxxxxxXxxxxxxx xxx xx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxx xx xxxxxx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xx Xxxxx.

Steuererklärung 2018

Xx Xxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxx x xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx, xxx xx xxxxxxxxx Xxxxxxx xxxxxxxx xxx Xxxx Xxxxxxx xxxx xxxxxxxxx xxxxx. Xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx xxxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xx.x.xxxx xxxxxxxx. Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxx.

Steuererklärung 2019

Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx xx xx.x.xxxx. Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx xx.x.xxxx xxx xxx Xxx. x Xxxxxxxx x XXx. Xxx Xxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxx xx x Xxxxxx xxxxxxxxxxx, xxx xxxx xxx xxxxxxxxxxx.x.xxxx. Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx.

Steuererklärung 2020

Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx xx xx.x.xxxx. Xx xxxxxx Xxx xxx xxxxx Xxxxxxx xxxx, xxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxx xxx xxx x.x.xxxx. Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx xx.x.xxxx xxx xxx Xxx. x Xxxxxxxx x XXx.

Xxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx x xxx xxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xx x Xxxxxx. Xxxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxxxxxxxxxxx xxxx xxxxx xxx Xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx.xx.xxxxxxxxxxxxx xxx Xxx. x XXx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx.x.xxxxxxxxxxxxx xxx Xxx. x XXx.

XXXXXXX xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx: Xxxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx.x.xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxxx Xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx.x.xxxxxxxxxxxxx xx Xxx. x XXXX, Xxxxxxx xxx "Xxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxxx"x.

Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx x xxxxxxxx xxxxxxxxxxxxxxxxx x xxxxxxxxx Xxxxxxxxxx xxx xx xxxx Xxx. x Xxxx x XX xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xx xxxxxxx x Xxxxxx xxxxxxxxxxx xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx x.xx.xxxx xxxxx. Xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Steuererklärung 2021

Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx xx.x.xxxx xxx. xx xxx xxxxxxxxx Xxxxxxx x.x.xxxx xxx xxxx xxxxxxxx Xxxxxxx xx xx.x.xxxx. Xxxx xxxxxxxx xxx xxxxxxxxxxx XxxxxxxXxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxx xxxxxx: Xxxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxx xx.x.xxxx xxx xxxxxxxxxxx.x.xxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xx.x.xxxx xxxxxxxxxxx.x.xxxxxxxxxxxxx xx Xxx. x XXXX, Xxxxxxx xxx "Xxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxxx"x.

Steuererklärung 2022

Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx xx.x.xxxx xxx xxxx Xxxxxxxx xx xx.x.xxxx. Xxxx xxxxxxxx xxx xxxxxxxxxxx XxxxxxxXxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxx xxxxxx: Xxxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xx.x.xxxx xxx xxxxxxxxxxx.x.xxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xx xx.x.xxxx xxxxxxxxxx.x.xxxxxxxxxxxxx xx Xxx. x XXXX, Xxxxxxx xxx "Xxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxxx"x.

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xxxxxx

X. Ausland

1. Vorsorgeaufwendungen:
Entlastung bei EU-Auslandseinkünften

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

Xxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, 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,
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Xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xx xx xx Xxx. x Xx. x XXxX. Xxxxxxxxxx xxxxxx xxx xxxxx xxxxxx xx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxx xxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxx. Xxx xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxx, xxx xxx Xxxxxxx "xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx" xx xxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxx xxx Xxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx XXxXxxxxxx xx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxxx xxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx: Xxx Xxxxxxx "xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx" xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxxx.

• Xx xxxxx Xxxxxxxxx xxxxx xxx xx Xxxxxxxxxxx xxxxxxxx Xxxxxxx xxxxxxx, xxx xxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx xxx xxxx xxxxxx Xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx, xxx xxxx xxxxxxxxx xxxx. Xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxxx x xxxxxx xxx xx Xxxxxxxxxxx x Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxx xx. Xxx Xxxxxxx xxxx xxxxxxxxxxxx xx Xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxx "xxxxxxxxx" xxx xxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xx Xxxxxxxxxxx xxx xxxx xx Xxxxxxxx xxxxx, xxxx xx Xxxxxxx xxxxxxxxxxxx xxxx Xxxx xxxxxxxxxxxxxxx xxxxx.
• Xxx Xxxxx xxxxx xxxx Xxxxxx xxx xxx XXX xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxx. Xx xxxxx xxxxx xxx x xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx x xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxx xxxxx xxxxxxx xx XXxXxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx x xxxx Xxxxxxxxx x xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxx xxxx xxxx Xxxxxxx xxx XXX xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xx xxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx xx xxxxxxxx Xxxxx: XXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.
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xxxxxx

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