Xxxx xxxxxx Xxx xxxx xxx XXXxXxxxx xxx Xxxxxxxx:xxxxxxXxxxxxXxxxxxxxx Xxx xxxx

xxxxxx

Xxxxx Xxxxxxx, xxxxxx Xxxxx,

xxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxxx xxxxxxx Xxxx xxxxxxxxxxx, xxxx "xx xxxxxxx xxx" xxxx xx xxxx xx xxx x. Xxxx xxxxxx Xxxxxx. Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxx xxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxxx x xxxx xxxxxxxxxxx Xxxxx x xxxxxxxxxxx xx xx. Xxxxxxx xxxx xxxx Xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xx xxxxxxxxx xxx xxxxx xxx XXXXXXxXxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxx xxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxx xxxx XXXxXxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xx. Xxxxx "xx xxx xxxxxxxxxxxxxx Xxxx"x Xxx xxx xxxx Xxxxxxx: Xxx xxxxx xxxx xxxxx Xxxxxxxxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxx XxxxxxXxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxx. Xx xxxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxx xxxxx xx xxxx xxx xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx. Xxx xxxxxxx xxxxxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxx, xxx xxx xxxxx xxxxxxxxx xxxx, xxxxxx, xx xxxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx. Xxx xxx Xxxxxx xxxxxxx xxxxxxxx, xxxxx xxxxxxxxxx xxx xxxxx xxxxxxx Xxxxx.

Xxx xxx xxxx xxx: Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxx xxxxxx, xxxx Xxxxxxxxx xx xxxxxxx xxxx xxx xxx Xxxxxxxxx xxxxxx Xxxx xx xxxxxx, xx xxx Xxxxxxxxxxx xx xxxxxxxxx. Xxxxx xxxx xxx xxxx xxxx xxxxxx xxxxx Xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx, xx xxxxxxxxxxxxxx, xxx Xxxxxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx.

Xxxxxxxxxxx xxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxx xxxxxxx Xxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx.xxxxxxxxxxx.xxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxx xxxxx xxxxxx xxxx xxx: Xx Xxxxxx xxxxxxx xxxx xxxxx, xxxxx Xxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx x.xx.xxxx xX xxxx, XXxXx xxxx X X. xxxxx, xx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxxx xxxxx xxxxx xx Xxxxxx. Xxx xxxxx xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx. Xxx xxxx xxx xxx xxxxx xxxxxxxxxxxx

Xx xxxx xxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxx. Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxx xxxxxxx, xxx xxxx xxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxx xxxx xxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxx. xxxxx xxx Xxxx, xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxx xxx xxxxx xxxxxxxxxx.

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

Xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxx xxx xxxx xxx xxxxxxxx Xxxxxxxx "xxxxxxxxx" xxxxxxx, xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxx: Xxx xxxxxxx xxx Xxxxxxxx xxxxxxxxx. Xx xxxxxx xx xxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxx xxx Xxxx xxx Xxxxxxxx xxxxxx xxx xxx xxxx Xxxxxxxxxxx xxxxxxxxx "xxxxxxxxxxxxxxxxx" xxxxxxxxxxxx. Xxx xxxxxx, xxx xxxxxx xxx Xxxxxx xxxxx xxx Xxxxxx xxxxxx, xx Xxxxxxxxxxxxxxxxx xxx xxxxxx Xxxx xxxxxxxxxxxxx. Xxx xxxxxxxxxx xxxx, xxxxxx Xxxxxx xxxxxx xxxxxxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxx

Xxx

Xxxxxxxxx Xxxxxx

Xxxxxxxxx Xxxxxxxxxxx

xxxxxx

I. Beruflicher Bereich

1. Überstundenvergütung:
Steuerbegünstigung bei zusammengeballter Zahlung

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.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxx xxx xxxx xxx xxxxxx Xxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xx xxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx xxx xxxxx Xxxxxxx, xxx xxxx xxxx xxx xxxxxx Xxxxxx xxxxxxxxx xxxx, xxxx xxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxxxxx xxxxx xxxxx xxxxx Xxxxxxxx xxx xxxx Xxxxxx xx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxxxxx. Xxxx xx xxxxxxx Xxxx xxxxxx xxx xxx xxxxxxxxxxxx xx xxxxx Xxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx XXX xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx.
• Xxx XXX xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx x xxxx xx Xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxx xxxxxx. Xx xxx xxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx xxxx xxx xxxxxx Xxxxxxx "xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxx xxxxxx xxx.

xxxxxxXxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx

xxxxxx

2. Arbeitszimmer:
Muss das Arbeitszimmer für die Tätigkeit erforderlich sein?

Xxx xxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxx xxx xxxxxxxxxxxxxxxxxxXxxxxxxxxx xxxxx "xxxxxxxxxxxx" xxxx "xxxxxxxxx"xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xxx "Xxxxxxxxxxxxxxxx" xxxxx xxx xxx Xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx, xxxx xxx Xxxxxxxxxxxxx xxxx Xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxxxxxxxxXx xxxx.

Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxxxx xxx xxx xx xxx xxxxxxxxxxxxxx Xxxxxxxx, xxxx xx xxx xxxxxxxxx"Xxxxxxxxxxxxxxxx" xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxx xxx Xxxxxx xxx xxx xxxx xxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx. Xxx! Xxxxxxxx!

Xx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxxxx xxxxxxxxxxxx xxxx.xxxxxx"Xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx xxxx, xxxxx xxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx".

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxx xxxxxx xxxxxxxxxx:xxxxxxXxx "Xxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx. Xxxx xxx Xxxx xxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxx, xxxxxxx xxx xxxx xxx Xxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxx Xxxx xx xxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxx xxxx. Xxx xxx xxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxx xx xxxxx xx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx, xxxx xxxxxxxxxxxxxxx xx xx.x.xxxxx.

• Xxx Xxxx: Xxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx, xxx Xxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xXxxxxxXxxxxxXxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx, xxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx.
• Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx xxx, xxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxx "xxxxxxxxxxxx" xxx. Xxx Xxxxxxx xxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xx Xxxx xxx, xxx xxxxx Xxxxxx xxx x,x x xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx x xx xxxxx, xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xXX Xxxxxxxxxxx xxx x.x.xxxx, x X xxxxxx Xx.
• Xxxx xxxx Xxxxxxxxxx xxx XXX xxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xx, xx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxx. Xxx Xxxxxx xxxxxx, xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx xx xxxxxxx Xxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx, xxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx" xxxxxx. Xxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxx xxxxxxx. Xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx, xxxx xxx xxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx, xxxxxx xx xxxxx xxxxxxx Xxx xx xxx Xxxxxxx x xx Xxxxxxxxxxxx, xx Xxxxxxxxx xxxx xx xxxxx xxxxxxx Xxxx x xxxxxx xxxxxxxxx xxxxxxx, xxx xxxxxxx xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx x Xxx. x x.X.x. xx x Xxx. x Xxxx x Xx. xx Xxxx x XXxXx. Xxxxxx xxx xxxx, xxxx xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx. Xx xxxxxx Xxxx xxxxxxx Xxxxxxxxxxxx xxx xx x.xxx XXX xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxx xxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxx.xxxxxxXXXX:xxxxxxXxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xx.X. Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx, xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxx xxx "xxxxxxxxxx Xxxxxxx" xxxxxxx xxx. Xxxx xxxxx xx Xxxxxxx xxxxxxxxx Xxxxxx xxx xxx Xxxxx xxx XxxxxxxxxxxXxxxxxxxx xxxx. xxx XXX xxx Xxxxx xx Xxxxxxxx.

xxxxxxXxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx

xxxxxx

3. Verpflegungspauschalen:
Bauleiter hat keine erste Tätigkeitsstätte

Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx. Xxx xxxx xx xxxxxxxxxx Xxxxxx, xx xxxxx xxxxxxxx xxx, xx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxx. Xxx xxxxxxxx xxxxxxxxx xxx xxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx, xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxx, xxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx x"Xxxxxxxxxxxxxxxxxxxxxxxx"x. Xxx xxxx xxxxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxx, xx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxxxxx xx xxxxxxx. Xxxx xxxx xxxx xxxx xxxx xxxxxxxxxXxxxxxxxx, xxx x xxxxxx xxx xxx Xxxxxxxxxxx xxxxxx x xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xx xxxx xx Xxxxxxxxxxxxx xxxxxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx, xxx xxx xxxx xxxx xxxxxxx xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxxxxx Xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xx Xxxxxxxxxxx xxx xx xxxxx xxxxxx xxxxxxxxxx, xxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxx" xxxxxxxxxx xxxxx. Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxx xxx Xxxx xx Xxxx xxxxxxx xxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxx xxx Xxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxx Xxxxxxxxxxxxxx xxxxxx xx: "Xxxxxxxxxxxxxxx xxx X". Xx xxx Xxxxx X xxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxx. Xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxx xxxxxxx, xxx xxxx xx Xxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx. Xxxx Xxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xx X, xx xx xxxxxx xxxxxxxxx xxxxxxxxxx xxx. Xxx xx xx xxxxx xxxx xxx xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx. Xx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxx, xxxxx xxxxx xxx xxxxxxxxx Xxxxxxx xx xxx xx xxxxxxxxx x,xxxXxxxxxxxXxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxx xxxx xxxxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxx xx xxxxx Xxxx xxx Xxxxxxxxxxx. Xxxxx xxxxxxxx xx xxxx xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xx X, xxx xxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxx. Xx X xxx xx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx X xxxxxx xxxx xxxxxx xxxxxxx. Xxx xxxxxx Xxxxxxxx xxx xxx xxxxx xxxxx xx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxx X xxxxxxxxxxx xxxxxxx. Xxx xxxxxxx xxxxxx xxx xxx xxxxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx. Xx xxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xx Xxxxxxxxxx xxxxxxxxxxx Xxxx.
• Xx xxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxx xx Xxxxxxxxxxxxxx "Xxxxxxxxxxxxxxx xxx X" xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxx xxx xxxxxxxx xxxxxxxxxxx xx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx xxxxxx, xx Xxxxxxx xxx Xxxxxxxxxxxxx X xxxxxxxxxx xx xxxxxx. Xxx Xxxxxxxxx xxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxx X xxxxx xxxxx xx xxxxx Xxxxxxxxxx xxxxxx xxxxxx, xxxx xx xxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxx xxxx xx xxxxx Xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxx xxx xxxxxx xxxxxx xxx, xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxx xxxxx Xxxxxx, xxxx xxx Xxxxxxx xx xxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxx Xxxxx xxx "Xxxxxxxxx" xxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx Xx. x xx.x. Xxxxxx xxxx xxxxx xxxxxxx: Xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx. Xxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxxxx, xx xxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx, xxx xx xxxxxxxxxxx, xx xxxxxxx Xxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxx xx xxxxxx xxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xx xxxx xxxxx xxxx xx. Xxxxx xxxxxxxxxxxx xxx, xx xx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxx xxxxxx xxxx xxxx. XxxxxxXxxxxxxxx Xxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxx xxx xxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx. Xxxx xxx Xxxxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxx:xxxxxx"Xxx xxx Xxxxxxxxxxxxxxx xxx xx x Xxx. xx X. x XXxX xxxxx xx xxxxx xx. Xxxxx Xxxxx xxxxxxx xxxx xxxx xx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxx, xxx xxxx xx xxxxxxxxxx xxxx Xxxxx xxx Xxxxx."

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xXx. XXX X xxxxxx. Xx xxxxxx xxx Xxxxxxxxxx xxx XX XxxxxxxxxxxxXxxxxxxxxx xxxxxx xxxx, xxxx xxxxxxxx xxxx. Xxxxxxx xxxxx xxx XXX xxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxx xx xxxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx, XX X xxxxx, XX X xxxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxx xxxxx.

xxxxxxXxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xx xxxx: Xxx Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx

xxxxxx

4. Fahrten zur Arbeit:
Erstattung von Parkgebühren führt zu Arbeitslohn

Xxxxxxxxxxxx xxxxxxx xxxx Xxxxxxx xxx Xxxxxx, xxx xxxxxx xxx xx xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxx xx Xxxx xx xxx xx. Xxxxxxxxxxxxxxxxxxxx. Xx xxxx xxxx xxx Xxxxxx xx xxxxxxx x Xxxx xxx xx Xxxx xxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx Xxxxxx xxxx Xxxxxx, Xxxxxx, Xxxxxxxxxxxx, XxxxXxxxxxxxxxxxxx, XxxxXxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxx xx Xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxx xxxxx xxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxx xxxxxxxxxxxx xx xxxxxx xxxxxxx xXxxxxx xxx xx.xx.xxxx, xx X xxxxxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxxxx xxx xxxxxxx xxxx, xxxx xxxxxxx xxx xx xxxxx. Xxxx: Xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xx xxxxxxxxx xXxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxx xxx xx.x.xxxx, X xxxx x xx x XX xx. Xxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxx. Xxxxxxxxx xx xxxxx xxxxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxx, xxxxxxxx Xxxxxxxxxxx. Xxxxxx Xxxxxx xxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxx x xxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxx. Xxxxx xxxx xxxx xxxxxx xxxxxxxxx xxxxxx xxx xxx xxxxxxx Xxx xxxxxx Xxxxx xxx xxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxx. Xx xxx xxxx xxxxx xxxxxxx, xx xxxxx xxxxxxxxx xxxxx.

xxxxxxXxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

5. Arbeitsmittel:
Sind Apple-Geräte niemals rein beruflich nutzbar?

Xxx xxxxx XX xxxx xxx Xxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxx xx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx Xxxxxxxx xxxx xxx Xxxx xxxx xxx Xxxx xxxxx xxxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxx xxxx Xxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxxxx Xxxxx xxx Xxxxxx xxx xxxx, xxxx xxx Xxxxxx xx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx. Xxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxx xxx xx Xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxx xxxxxxxxxxxxx xxx xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. xxxxxxxxxxxxxx xxxxxx xxxx xx Xxxxxxx xxx Xxxxxx xxxxxxxxx. Xxx xx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxx xxxx xxxxx.

Xxxxxxx xxx Xxxxxxx xxx XxxxxxXxxxxxxx, xxxx xxx xXxxxx, xXxx xxxx XxxXxxx xxxx xxx xxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx Xxxxxx xxxxxxxxxxxx: Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxx xxxxxxxxx xxxxxxxxxx xxx, xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx XxxxxxxxxxXxxxxxxxxxx xxxxxxxx xxxxx XxxxxxXxxxxxxx xxxxxxxxxxxx Xxx xxxxxx Xxxxx xxxxxx xxxx x xxxxx Xxxxxxx x xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxx xxxxxx xxx Xxxxxx xxxxxxxxx: Xxx Xxxxxxx xxx XxxxxxXxxxxxxx x xxxxx Xxxxxxxxx x xxxxxxx xxxxx xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxx xXxxxxx xxx x.xx.xxxx, xx X xxxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxxxxx, xxx xxxx xx Xxxxxxxxxxxx xxxxxx xxx xxx xxxx Xxxxxxxxxxx xxxxxxxx, xxxxxx xx xxxxxx Xxxx xxxxxxx XxxxxxXxxxxxx, xx xxx xXxx, xxx xXxx Xxxx, xxx XxxXxxx xxx xxx XxxXxxx Xxx. Xxx Xxxxxx xxxxx xxx xxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx, xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx: Xxx xxx xxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxx xx xxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx XxxxxxXxxxxxxx xxx xxxxxx Xxxxxxxxx xxx XxxxxxXxxxxxx xxxxx xxxxx xxxx xxxxxxx Xxxxxxx xxxx Xxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx. Xxxx xXxx xxxxx xxxxx xxx xxxxx Xxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxxx Xxxxxxxxxx, xxxx xxxx xxxxxxx Xxxxxxxx, xxxxx xxxxx xx Xxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx.
• Xxx Xxxxxxx xxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxx xxx XxxxxxXxxxxxxx x xxxxxxxx xxx Xxxxxxxx xxx XxxxxxxxxxXxxxxxxxxxx x xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxx Xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xx. Xxxxx xxxxxxx xxxxxx xxxx xxxxxxxxx x xxxxxxxxxxx x Xxxx xx xxx Xxxxxxxxxxxxxxxxxx:xxxxxx"Xx xxxxxxxx xxx xxxxxx xxxx xxxx xxxx Xxxxxxxxx xx xxxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxx xxxx XXX xxx Xxxxxxxxxxx xxxxxx, xxxxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx, xxx xxxxx XX xxxx Xxxx xxxxxxx."
• Xxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxx, xx xx xxx Xxxxxxxxx xxxxx Xxxxxxx xxxxx xxxxxxxxxx xxxxxx. Xxxxx xxxxxxxxx xxx Xxxxxxx xxx xxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xx Xxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxx xx Xxxxxxxxxx xxxxxx xxx Xxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx 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. Xx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxx xxx xXxx xx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxx xXxx xxxx xxx xxxx xxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxx xxxxxx, xxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxx x xx xxx Xxxxxxx.

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

xxxxxx

6. Pilotenausbildung:
Nur nach richtiger Erstausbildung als Werbungskosten

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxx xx xxx Xxxxxx xxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx xxx x.xxx XXX xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx, xxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx.

Xxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx: Xxx xxxxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx, xxxx xxx xxxxx xxxxx Xxxxxx xxx xxxx xx.xxx XXX xxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx, xxxxxxxx xxxxx xxxxxx XxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx Xxxxx xxx xxxxx xxxxxxxx. Xxx xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxx xxxxxxxxxxxx Xxxxxx xx xxxxxxxx Xxxxx xxxxxxxxx, xxxxxx xx xxxxxx Xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx! Xxx Xxxxx xxxx xxx, xxx xxxxxxxxxx"xxxxxxxx" Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxx xxxx "xxxxxxxx" Xxxxxxxxxxxxxxxx xxx xxxx xxxx xxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxx xx Xxxxxx xx Xxxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxxx xxxx. Xxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx x Xxx. x XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx "xxxxxxxx" Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxx Xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxx xxxx xxxxxxxx Xxxxxx xxxxxxxxxx xxxxxx xxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxx, Xxxxxxxx XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxx xxxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx X xxx. Xxxxx xxxxx xx xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx xxx xxxx xxxxxxx Xxxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx x.x. xxx XX xxx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxx.
• Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxx" xxx, xxxxx xxx Xxxxxxxxx. Xx xxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx xxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxxx xxxxxxxxx, xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxx. Xxxxx xxxxxxxxxx xxx xxxxxxxxx xx Xxxxxx xxxxxxxx Xxxxxxxxx xx xxxxxx Xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx, xx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxx xxx, xxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx.
• Xxx Xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx, xxxxxx xxxx xx x Xxx. x Xxxx x XXxX xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxx xxxx xxxxxxxxxxx Xxxxxxx xxx "Xxxxxxxxxx" xx xxx Xxxxxxxx xx xxxxxx, xxxx xxxxx Xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xx x Xxx. x X. x XXxX xxxxxxxxxxx.
• Xxxxxx xxxx xx xxxxxx Xxxxx, xxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xx XXxXxxxxxxxxx xxxxxxx, X. xxx, xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx XXxXxxxxxx xxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx.

xxxxxxXxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx

xxxxxx

7. SFN-Zuschläge:
Berechnung des Grundlohns bei Bereitschaftsdiensten

Xxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxx xXXXxXxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxx xxxxxxx xxxxxx, xxxx xxx xx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xx XXxXx.

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

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx: Xxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxxxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxx xx Xxxxx xxx xx xx Xxx. x XXxX xx xxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxxxx xxxx xx xxxxxx Xxxx xxxx xxx xxxxxxxxxx, xxxxxxxxxxx xxxxxxxxxxxx x xxx xxxx Xxxxxx xxxxxxxxxxxxx x Xxxxxxxxxxx xxx xxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xXxxxxx xxx xx.xx.xxxx, xx X xxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx xx Xxxxxxxxxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx xx xxx Xxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxx xx Xxxxx xxx xx Xxxxxxx xxx xxx xxxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxx xxx Xxxxxx xxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx, xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxx xxxxx Xxxxxxxxxx xxx xxxxxx!
• Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx xxx xxxxxxxxx xxxxxxxxx Xxxx xxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx, xxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xx xx xx Xxx. x XXxX xxx xxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxx xxxxxxxxx xxxxx, xxx xxxx xxxxx xxxxxxx. Xxxx xxxxxxxxx xxx xxx XXX xxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx "xxxxxxxxx Xxxxxxxxxxxxxxxxx" xxxxx xxxxxxxxxx xxx. Xx XXXxXxxx xxxx xx xx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx. Xxxx xxx XXX: Xx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxxxx xxxxx Xxxxx. Xxxx xxxxxx xxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx. Xxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxx x xxxx xxx xxxx xxxxxxx xxxxxx x xxxxx xxxxxx Xxxxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx.

xxxxxxXxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

8. Fahrgemeinschaften:
Arbeitnehmer sind gesetzlich unfallversichert

Xxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxx xxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxx, xxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxx. Xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xxx xxxxxx xxx xxx xxxxx xxxxxxxxx.

Xxxxxxxx xxx xxx Xxx xxx xxx xx xxx Xxxxxx xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxxx xxxxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx

Xx, xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx.

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

Xxxxxxxxxx: Xxxx xxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx. Xx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxx xxxx Xxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx. Xx xxxxxxx Xxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxx XxxxXxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xXxxxxx:xxxxxxXX XXXXxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxx Xxxxxx Xxxxxxx Xxxxxxxxxxxxxxxxxx.

xxxxxx

II. Privater Bereich

1. Vorsorge:
Erfreuliche 150-Euro-Grenze bei Bonusleistungen einer Krankenkasse

Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xxx XXX X xx xxx xxxxxx xxxx xxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxxxxx xxxxxxxxx, xxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx, x.X. Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx, xxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx. Xxx xxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xxxx xxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxxx XXXxXxxxxx xxx x.x.xxxx, X X xxxxxx. Xxxxxxxxxx xxxx xx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx "xxxxx"xxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx. Xxxxxx xxxx xxxxx xxxxxxx:

• Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xx xx
  XXX X. Xxx xxxx xxx Xxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxx, xxx xx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xx Xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx. Xxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx.
• Xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx, xxxx xxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, x.X. xxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx.
• Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xx xxx XXX X Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. xxxxxxxxxxx, xxx xxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xx.X. XxxxxxxxxxxxXxxxxxxxxxx xxx. xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xx.X. Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxx. xxxxxx xxxx, xxxxxxx xx xxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx. xxx xxxxxx xxxxxxxxxxxx Xxxxx xx xxxxxxx. Xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxx. xxxxxxxxxxxx Xxxxxx xxxxx xxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxx xx xxx XXX X xxxxxxxxx xxxxxx, xxx xxx Xxxxx xxx xxx XXX xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx. xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxx, xxxxx xx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx xxxx xxx xxx XXX xxx Xxxxxxxx xx xxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxx, xx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xx xxx XXX X xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx Xxxxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxx xxx xxxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xx xxxxxxx, xx xxxx xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx. Xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxx xxxxxx xxxx xxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxxx, xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxx xxxxxxx xxxx. Xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxx xx xxxxx xxxxxx Xxxxxxx xxxxx xxxxxxxx xxxxxx xxxx. Xxxxxxx Xxx xxxxx, xx xx Xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxxx xxxxxx xxxx.

XXXXXXXXX:xxxxxxXxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx "xxx Xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx xxxx xxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxx xxxxxxxxxxx xxxxx xxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

xxxxxxXxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx: Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

2. Entlastungsbetrag für Alleinerziehende:
Zeitanteilig begünstigt im Jahr der Heirat

Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx, xxxx xx xxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxx xx Xxxxxxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxx xxxx xxx xxx XXxXx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx, xxx xxxxxxxx Xxxxxx xxxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx "xxxx" Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx x.xxx XXX xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxx xxxxx xxxxxxx Xxxx xxx xxxxxxx xxx XXX.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxxxxxx, xxxxxx xxx xxx xxx Xxxxxx xxxxx xxx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxx.

• Xxx Xxxx: Xxxx X, xxxxxxxxxxxxxxx, xxxxxxxx xx xx.xx.xxxx Xxxxx X, xxxxxxxxx xxxxxxxxxxxxxxx. Xx xxxxxxxx Xxx xxxxxx xxx Xxxxxxxxx xx xxxx xxxxxxxxxx Xxxxxxx. Xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx xxxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx XxxxxxxxxxXxxxxxxxxx xxxxxxx xxxx.
• Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.
• Xx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxx xxx xx xxxxxx Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxx xxxxxx. Xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx XxxxxxxxxxXxxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx XxxxxXxxxxx xxx xxxxxx Xxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx.
• Xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx XxxxxxxxxxXxxxxxxxxx xxxxxxxxxxx xxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx. Xxx XxxxxxxxxxXxxxxxxxx xxxxx xxxx, Xxxx, xx xxxxx xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxx, xxxx xxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xx xxxxxxxxxx Xxxxx xxxxxxxx.

xxxxxxXxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

3. Entlastungsbetrag für Alleinerziehende:
Doch zeitanteilig im Jahr der Trennung

Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx, xxxx xx xxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxx xx Xxxxxxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx x.xxx XXX xxxxxxxxxx xxx XXX xxxx xxx xxxxxx xxx xxxxx xxxxxxx Xxxx xxx xxx XXxXx.

Xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx x.x., xxxx xxx "Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx" xxxxx xxxxxxxx xxxx xxx xxx Xxx. x Xxxx x XXxXx. Xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxx xxxxx xxxxxxxx xxxxxx, xxxx xx xxxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxXxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxx xx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xx Xxxxxxxx xxxxx xxxxxx xxxxxxxxxxxx Xxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxx.

• Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.
• Xx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxx xxx xx xxxxxx Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxx xxxxxx. Xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx XxxxxxxxxxXxxxxxxxxx xxxxxx xxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx XxxxxXxxxxx xxx xxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxx xxx Xxxxxxx xxxxxx: "Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxx xxxx xx, xxx XXxX xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxx xxxxxxxxxxxx xx Xxxxxxxx xxxxxx ...".xxxxxxXxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx. Xxxxxx xxx xxxx xxxx xxx XXXxXxxxxx XXX X xxxxx xxx xxxxxxxx Xxxx xx xxxxxx xxxxx, xxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xx xxxxxxxxx xxx. Xx xxxxx xxxxxxxxxxxxxx xxxxxxx, xxxx xxxx xxx XXX xxxx xxxxxx xxxxxxxxxxxx xxxxxx.

xxxxxxXxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx

xxxxxx

4. Krankheitskosten:
Stets Kürzung um zumutbare Belastung - oder?

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxx, xxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx xx XXxXx. Xxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxx, xxx xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxxxxxx. Xxx Xxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx, xx xxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxx: Xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxx.

Xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx XxxxxxXxxxxxxxxxxx xxxxx Xxxx xxx xxx xxx XXX xxxxxxxx. Xx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxx. Xxx xxxxxx: Xx xxxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx xxx xxxx xx xxx Xxxxxx xxx xxx Xxxxxx xxxxxxx xxxxx, xxxx xxx xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx. Xxx xxx xxxx xxxxxxx Xxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxx x xxxx xxxx xxxxx xxx Xxxxxx x xxxxxxxxxx. Xxx Xxxxxxx xxxxxxxx xxxxxxx xxxx Xxxxxxxx x xxx xxxx xxxxxxxxxx xxxxxxxxxx. Xx xxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxx. Xxx XXX xxxxx xxxx xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx. Xxx xx xxxxxxxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxxxxx.

xxxxxxxx xxxxxx xxx Xxxxxxxxx xxx XXX xxx x.xx.xxxx xXX X xxxxxx: Xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx. Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx.

XXXXXXX xxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxx "Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxx" xxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxx xxx Xxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxx xxx xxxxxx xxxxxxx xxxxxxx xxxx, xxx Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxx. 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 x.x.xxxx, X xxxxx.

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxx xxxx xxxxx xxx xxxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxxx xxx Xxxx. Xxxxxxxxx xxxx xxxx xxxxxxxxxxx, xxxx xxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx. XXXX: Xxxxx xxx XXXxXxxxxxxxx XX X xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXX xxxxxxxx. Xxxxx xxx xxxxxxxxx xx xxx xx xxxxxxxx Xxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxx xXxxxxx: XXX xxxxxxx, X. xxxx. Xxx xxxxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xx xxxx xxxxxxxxxx xxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxx. Xxxxxxxxxx xxxxxx xxx xxxxxxx Xxxxxxx xxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxxx Xxx xxx xxx Xxxxxxxxx.

xxxxxxXxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx: Xxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx

xxxxxx

5. Unterhalt:
Aufnahme der Schwester mit Familie aus der Ukraine absetzbar?

Xxxxxxxx Xxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxx x xxx xx xxx xxxxxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxx xxxxx xxxxx. Xxxx xxxx xxxxxxx xxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxx, x.x. Xxxxxxxxxxx, Xxxxx, Xxxxx, Xxxxxxxxx. Xxx xxxxxxxx, xxxx xxxxxxxxx"xxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxx"xxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxxxxxxxxxxxxxxxxx. Xx xxxxx xxxxx Xxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx x xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx x xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxx xx Xxxxxxxxxxx xxxxxxxxxxx. Xxx xxxx xx xxx Xxxxxxx xxx xxxx xxxx Xxxxx x xxxx xxxxx xxxx xxx xx.x.xxxx. Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxx xxx, xx xxx xx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx.

• Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxxxxxxxxxxx xx xxx x.x.xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx xxxxx "Xxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxxxxxxxxxxxxxxxx" xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxx xxxxxxx xx xxx Xxx. x XXxX x xxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx, xxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxx xxxx. Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xx xx xxxxxx Xxxx xxxxx xx. Xxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XxxxxxxX xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxx xxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx.
• Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxx Xxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XxxxxxxX xxxxxxxxx xxxxx, xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx, xxxx xxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx x xxxxxxxxx xxxx xXX Xxxxx xxx x.x.xxxx, xx X xxxxxxx, Xxxxxxxx XX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx XX Xxxxx xxxxxxxxxxxxxxx xxx xx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxx xxxx xx xx XXxX xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx. Xxxx xxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XxxxxxxX xxxxxxxxx xxxx, xxxxxx xx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxx xx Xxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxx xx xxxxx Xxxxxxxx xxx. Xxx xxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxxx" xx Xxxxxxx xxxxxxx xx xxx XxxxxxxXx. Xx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxx xxx xx.xxx XXX xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxx xx xxx XXxX, xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxx.
• Xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx. XxxxxxxxxXxxxx xxxx xx xxx XXxXxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxx xxxxx xx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XxxxxxxX xxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx, xxxx xxxxxxx xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxxxxxxxxxx XXXxXxxxxxxxx xxx xx.x.xxxx xxx xxxxx xxxxxxxxxxxx, xxxx xxxxxx xxxxxxx xxxx xxx Xxxxxxxx xxx xxxxx "Xxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxxxxxxxxxxxxxxxx". XxxxxxxxxXxxxx xxxx xx xx XXxXxxxxxxxxxxx xxxxxxxxx xxxxx xx Xxxxxxxx, xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxx xxxxxxx xx xxx Xxx. x XXxX xxx xxx Xxxxxxxxxx xxx xx xx XXxX xxxxxxxxxxxxxx.
• XXXXX: Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XxxxxxxX xxxxxxxx xx xxxx XXXxXxxxxxxxx xxxxxxxxxxxx xxxx xx xxx XXxXx xxxx xxxxxxxxx xxxxxxxx xxxxx Xxxxxxx xxxxxxx xx xxx XxxxxxxX xxxx xxxxx XxxxxxxxxXxxxxx xxxx xxxx xx xxxxx xxxxxxxxxxxxx. Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxx xx xxx XXXxXxxxxx xxxxxxxxx xx xxx Xxxxxx, xx xxxxx xxxxx xxxxxxxxxxx, xxxxxxx "xxx" xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XxxxxxxX xxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxx xxxx xxxxxxxxxxx, xxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xxxxx xx xxx x.x.xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxx xxxxxxxx. Xxxx Xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx: Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx x.x.xxxx xxxxxxxxx xxxxx, xxxxxxx xxx xxxxxxx xxxx Xxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx. Xxxx xxxxxxxx: Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx, xxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx xxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxx xxxxx xxx Xxxxxx xxx xxxxx Xxxxxx.

xxxxxxXxxxxxx Xxxxxxxxxxxxx: Xxxxx xx xxx Xxxxxxx: Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

xxxxxx

6. Haushaltsnahe Dienstleistung:
Kosten für Müllabfuhr und Abwasserentsorgung abziehbar?

Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xxx Xxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx xxxxxxxx xxx xxx Xxx. x XXxXx. Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx. XxxxxxxxxXxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx xxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxx Xxxxx xxx xx.x.xxxx xx X xxxxxxx, XXX xxxx X. xxx Xx. xxx. Xxx Xxxxxxxxxxx xxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxxx Xxxxxxxx xxx xxxxx xxx Xxxxxxx xxx Xxxxxx, xxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx. Xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxx xxxxxxx xxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx X, Xxx. xxxxx XX X xxxxx.

• Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxx xxxxx. Xxxxxx xxxxxx xxx Xxxxx xxx Xxxxxxxx, Xxxxxxxxxxxxx xx xxxxxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxx xxx xxxxx xxxxxxxx. Xxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.
• Xxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxx, xxx xxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx. xxxxx xx Xxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxxxxxxxxx xxxxxx xxxxxxx xxxxxxx xxxxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxx Xxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxx Xxxxxxx xxxxxx xxxxxx xxxxx xxx xxx xxx Xxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxx, Xxxxxxxxxx xxx Xxxxxx xx xxx Xxxxx, Xxxxxxxxxxxxx xxx Xxxxx xx Xxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxx xx. Xxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxx, xxx xxxxxxxx xxxxx Xxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxxx.
• Xxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx "xx Xxxxxxxx" xxx Xxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxx xxxxx xxx xxxxx Xxxxxxxxxxx xxxxx. Xxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx. Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxx xx xxx Xxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx.
  

XXXXXXXXX:xxxxxx Xxx Xxxxxxxx xxxxx xxxxxxxxxx, xx xxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxx xxxx xx xxx XXxX xxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx. Xxx xxxxx xxxxxxx Xxx xxx Xxxxxx xxxxxxxxx xxxxxxx xxxxxx, xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx.

XXXXXXXXX: Xxxxxxxxx xx xxxxxxx Xxxxxxxxx xxxx xx xxx xxx Xxxxxxxxxxxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxx xx XxxxxxxXxxxx.x. Xxx xxxxxx: Xxx Xxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxx xxx Xxxxxxx xxxxxxxxxxxxxxx. Xx XxxxxxxXxxxx. xxxxxxx xxx xxx xx xx Xxxxx xxxx. xxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxx Xxxxxxx, xx xxxxx xx xxxxxx Xxxxxxxxxxx xxxx, xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxx xxxxxxxx x xxxx xxxxx xxxxx xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxx x, xx xxxx xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxx Xxxxxxx xxxxx xxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx x xxxxx xxx xxxxxxxx Xxxxxx. Xxxx xxxx xxxxxxxxxx Xxxxx xxx xxxxxxxxxx, xx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxxx xx xxxxx xxxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxx xxx xxxxx xxxxx Xxxxx xxxx xxx xx xXXX x.xx.xxxx, XXxXx xxxx X X. xxxx Xx. xxx, xxxx xxxx xxxxxxx Xxx xxxx xxx xxx XXXxXxxxxx xxx xx.x.xxxx xXX X xxxxx, XXxXx xxxx XX X. xxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx

xxxxxx

III. Kinder

1. Kinderfreibetrag:
Keine Übertragung bei Zusammenleben der Eltern

Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx XXXxXxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx, xxxxxx xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xx. Xxx xxxxxxxx xxxxxxxx xxx. xxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxx xxxx xxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxx xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxx xxx xxxxx xxxx xxxxxxxx xxxxxxxx x xxxx xxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx

• xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxx xxxxxxxxx xxxx
• xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx xxx.

Xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxx, xxxxxxx xx xxxx xxxxxx xxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xx xxxxxx Xxxxxxx xxxxx xxxxxxxxxxxx. Xxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx, xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxxxx xxxxxxxx xxxxx xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxx.

XXXXXXX xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxx, xx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxx xxxxxxxx xxx, xxxx xxx xxxxxx Xxxxxxxxxx xxxx xxx xxxxx xxxxxxx Xxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxx Xxxxxx xxxx xx xxxxx Xxxxxxxx xxxxxxxxxxxxx. Xxxx Xxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxxx xxxxx xxxxxxxx xxx xXXX Xxxxxx xxx xx.xx.xxxx, XXX X xxxxxx.

• Xxx Xxxx: Xxx xxxxxxxxxxxxxx Xxxxxxxxx, xxx xxxxxx Xxxxxx xxx xxxxx Xxxxx xxxxxx xx xxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxx. Xxx Xxxxx xxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xx. xx.xxx XXX. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxx xx.xxx XXX xxx xx.xxx XXX. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxx xxx xxxxxxxx xxx Xxxxxxx, xxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx xxxx Xxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxx xx x xxxxxxxxxxxx xxx. Xxxx xxxxxxxx xxx Xxxxxxxxxx, xx xxxxxx Xxxxx xxxx xxx Xxxx xxxxxxx, xxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxx xxxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxx. Xxxx xxxxx xxxx xxxxx xxxx xxxxxxxxxxx Xxxxxx. Xxxxx xxx Xxxxxxxx xxxxxxx xxxxxx xxxx Xxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxx xxxxxxx, xxxxxxxx xxxxx Xxxxxxxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxx, xx xxx Xxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxx. Xxx Xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxx Xxxxxx xxxxxxxxxxxx. Xx xxxxx xxxxx xxxxxx xxxxxxxxxxxxx, xx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxxx. Xxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxx xx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xx xxx xxx xxx Xxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx. Xxxxxxxx xxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxx xxxx xxxxx xxxxxx xxxxxx xxxxxxxxxxx, xx xxx xx xxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxx xxxx xxxx xxxxxxx. xxxx xxxxxxxxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxx xxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxx xxxxxxxx xxx. Xxxxxx xxx xxxxxxx, xxxx xxx Xxxxxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxxx, xxxx xxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxx xxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxx xxxx xxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxx xxxxx, xxxx xxxxxxxxxxxxxx xxx xx xxxxx.

xxxxxxXxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx

xxxxxx

2. Studenten:
Regeln zum Werkstudentenprivileg ab April wieder in Kraft

Xxxxx Xxxxxxxxx xxxxx xxxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxx xxx, xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxx Xxxxxxxxxx:

• Xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx.
• Xx xxx xxxxxxxxxxxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxxxxxxx, xxxx xxxx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxx Xxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxx xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx xxx Xxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxx xx Xxxxxxx xxxxxxxx. Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxxxx xxxxx xx. Xxx xxx xxx xx xxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x Xxx. x Xx. x XXX X, xx xx Xxx. x Xxxx x Xx. x XXX XXXx.

Xxxx Xxxxx Xxxxx xxxx xxxxxx xxxxxxx xxx XxxxxxxXxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxx, xx xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx XxxxxxxXxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxx, xx Xxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxx xx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xx xxxxxx Xxxxx xx Xxxxxxxx xxxxxxx.

Xxxx xxx Xxxxxxxx, xx xxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx XxxxxxxXxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxxxxxx, xxx xx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx: Xx xxx xxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxxxxxx xxx x.x.xxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxx: Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxx xxxxx xxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxx xxxxx xxxxxx Xxxxxxxxx xxxxxx xxxx xxxxxxxx xXXXxXxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxxxxxx xxx xx.x.xxxxx.

xxxxxx

IV. Kapitalerträge

1. Anteile an Wohnungsbaugenossenschaft:
Mietminderung gilt als Kapitalertrag

Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxx xxxxxxx xxx x xxxxxxxxxxxx x Xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxxx. Xxxx xxxx xx xxxx xxxxxxxx xxxxxxxx Xxxxxx xx xxx Xxxxxxx, xxxx xxxxx xx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xx xxx xxxxxxxx Xxxx xxxx xxxxxxxx Xxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxx Xxxxxx xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx. Xx Xxxxxxxx xxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxx xXxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx xx Xxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxx xx xxx Xxxxxxx, xxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxxx Xxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx xxxx Xxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx Xxxxxxx xx Xxxxx xxx xx xx Xxx. x XXxX xxx. Xxx xxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxx, xxxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxx xx Xxxxx xxx xx xx Xxx. x XXxX xxx xxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx, xxxx xx xxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xx xxx Xxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxx xxxxx Xxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxx Xx. XXXX X xxxxx xxxxxxxxx xxx. Xx xxxxxxxxxx Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxx Xxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxx xxxxx xxxxxxx Xxxxxx xxxxxxxxxx, xxx xxx XXX xxxxxxxxxxx xxx.

xxxxxx

V. Eigenheim und Vermietung

1. Handwerkerleistungen:
Reparatur von Elektrogeräten und Handys begünstigt?

Xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx XXxXx. Xxx Xxxxxxxxxxx xxxx xxxxxxxx xxxx Xxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xx xxx xxxxxx xxxxxxxxx Xxxxxxx. Xxx Xxxxx xxx, xx xxxxxxxxxxXxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxXxxxxxxxxxx xxx xxxxxxx Xxxxxxxx, xxx xxx Xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx, xxxxxxxxxx xxxxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxx xxx xxxxx:xxxxxx"Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx"xxxxxxxXXxXxxxxxxxxx xxxxxxxx xxx xx.x.xxxx, X. xxx.

Xx xxxxxx Xxxxxxx xxx xxxx xx xxxxxxx, xx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx, Xxxxxxx. Xx xxxxxxx Xxxxxxx xxx xx xxxxxxx, xx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxxxxxxxxx xxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx. Xx xxx xxxx xxxxxxxxx xxxxxxxxxxxx, xxxx xxx XX, xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx Xxxxx xxxxxxxxx xxxxxx. Xxxx Xxx xxx xxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxx, xxxxxx xxxxxx Xxxxxxxxxxx. Xxxx xxxxxxxxxx Xxxxxxxx! Xxx x xxxxxx XxxxxxxxxxxxXxxxx x xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx!

xxxxxxXxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx

xxxxxx

2. Handwerkerleistungen:
Kosten für Glasfaseranschluss steuerlich begünstigt

Xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx XXxXx. Xxx Xxxxx xxx, xx xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxx xxx xxxxx: Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx xxxxxxxxxxx xXXxXxxxxxxxxx xxxxxxxx xxx xx.x.xxxx, X. xxx.

Xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx:

• Xxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxx xxxx xx Xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx.
• Xxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xxxxxx.

xxxxxxXxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx

xxxxxx

3. Grundsteuer-Reform:
Erklärungsabgabe zwischen 1.7. und 31.10.2022

Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx. Xxxx xxxx Xxxxxx xxxx xxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxx x. Xxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx xx Xxxxxx xx. Xxx xxxx xxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxx xx xx.Xxxxxxx xxxx xxxx "Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xx xxxxxxxxx xxx xxxx Xxxxxxxxx xxxxxxxxxxxx.

Xxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xx XxX xxxxx, x XxX xxxxx x.x.x, xxx xxx xxxxxx xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx. Xxxxxx xxxxxxxxxxxx: Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxx. Xxxxx xxxx xxxx xxxxxxxxxxxx xx xxxxxxxx Xxxxx xxx Xxxxxx xxxxx xxx xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx. Xxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx.

Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxx xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxx Xxxxxxxxxx xxxxxx xx xxx x.x.xxxx. Xxx xxxxx xxxx xxx xxxxxxxxx Xxxxx xxx xxxxxxxxx xxxxxx. Xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxx xx xxx x.x.xxxx xxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxx xx xxxxxx. Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxx xx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx xxxx xx Xxxxx xxxx xxxx xxxx xx xxxxxxxxx, xxxxxxx xxxxxxx xx xxxxx Xxxxxxx. Xxx xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxx xxxxxx Xxxxx xx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx.

Xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xx xxxxxxxxx xxx xxxxxxx xx x. Xxxx xxxx xxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxx xxx xxxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxx XXXXXX xxxx.xxxxxx.xxx xx xxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxx Xxxxx xxx xxx xx. Xxxxxxx xxxx.

XXXXXXXXX:xxxxxxXx xxxx Xxxxxxxxxx xxxxx XXXXXX xxxxxxxxxx xx xxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxx xx xxxxxx xxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx XxxxxxxxxxxxXxxxxx xxxxxxxxx. Xxxx xxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxx.

Xxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx.

Xxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxx xxxx Xxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx xxx Xxxxx xxx. Xxxxxxxx xxx xx xxxxxxxx Xxxxxxxxxxx. Xxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx, xxx xxx xxx Xxxxx xxx. Xxxxxxxx xxxxxxxxxx xxxx. Xxxxxx xxxxxx xxxx xxx xx xxxxxxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxx xx xxx xxx. xxx Xxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxx xxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxx xx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxx xxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxx. Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxx.

Xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxx xxxxx: "Xxxx" Xxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxx xxxxxxx xxxxx xxxx xxx xxxx xxxxxxx xxx xxx XXXXXXxXxxxxxxx xxxxxxxxxxx. Xxxxxx xxxxxxx xxxxx Xxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxxxx xxxxxxxxxxxxxx. Xxxxxx xxxxxxx Xxx xxxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx:

• Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xXxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxx
• Xxxxxxxxxxxxxxx xXxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx.x
• Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx
• Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx
• Xxxxxxx
• Xxxxxxxxx Xxxx xxxxx xxxxxxxxxxx Xxxxxxxxx x"Xxxxxxxxxxxxx"x
• Xxxxxxx xxx Xxxxxxxxxxx x Xxxxxxxxxxx
• Xxxxxxx xxx xx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xXxxxxxXxxxxxxx
• Xxxxxx xxx Xxxxxxxxx
• Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx
• Xxxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx. xxxxxxxx Xxxxxxxxxxxxx
• XxxxxxxxxxxxxXxxxxxxxxxxx
• Xxxxxxxxx Xxxxxxxxxxxxxxxxxxx

Xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xx Xxxxxxxxx xxxxxxxx:

Xxxxxxxxxxxxxxx x Xxxxxxxxxxxxxx x Xxxxxxxx x Xxxxxxxxxxx

Xxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxx xxx, xxxxxx xxx xxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx, xxx xxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxx xxx xx xxxxxxxxx Xxxxxxxxxxxx, xxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx. Xxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxxx: Xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxx xxxxxxx xxx xxxx xxxx xxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxx xx xxxxxxxxx.

Xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx: Xxxxxx, Xxxxxxxxxxx, Xxxxxx, XxxxxxxxxxxxXxxxxxxxxx, XxxxxxxxxxXxxxxxxxx, XxxxxxxxxxXxxxx, XxxxxxxxXxxxxx, XxxxxxxxxxXxxxxxxx, Xxxxxxxxxx. Xx Xxxxxxx xxx Xxxxxxxxxxx X xXxxxxxxxxxxxxx x Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx.

Xxx Xxxxxxx XxxxxxXxxxxxxxxxxx, Xxxxxx, Xxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xx. Xxxxx xxxxxx xxxxxxxxx xxxx xxxxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxx. Xxx Xxxxxxx xxxxxx Xxxxxxx, xxx xxxx xxx xxxxxxxxxxxxxxxx xxxxxx, xxxxxx xxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxx Xxxxx xxxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxx xxxxx xxx. Xx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx. Xxx xxxxx xxxx xx xx xxxxxxxx xxxxxxxxxxxxxxxxx, xxx xxxxxxxx Xxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx Xxx xx xxx Xxxxxxx Xxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxx xxx Xxxxxxxxxxx. Xxx xxxxx xxxx xxxxxxx xxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx, xxxx xxxx xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

xxxxxxXxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxx xxx Xxxxxxxxxxx

xxxxxx

4. Grundsteuer-Reform:
Rechtzeitig Antrag auf Härtefallregelung stellen

Xxxx xxxx xx xxx: Xxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxx. Xxx xxxxxxxx xxxx xx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx xxx Xxxxx xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xxx xxxxxxxxxxxx, xxxxxxxx xxx x. Xxxx xxxx xxx xxx xx. Xxxxxxx xxxx xxxx "Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xx xxxxxxxxx xxx xxxx Xxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxx.

Xxx xxxxxx: Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xx xxxxxxxxx xxx xxxxxxx xx x. Xxxx xxxx xxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxx xxx xxxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxx XXXXXX xxxx.xxxxxx.xxx xx xxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxx Xxxxx xxx xxx xx. Xxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxxxx Xxx xxxxx xxxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx XXxXxxxxxxxxx xxxxxxxxx, xxxxxxx Xxx xxxx Xxxxxxxxx xxxxxxxxxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx xx xxxxxxx. Xxxxxxxxxx Xxx xxxxxxx, xxxxx xx Xxxxx xxxxxxxxxx xxx, xxx Xxxxxxxxxx xxxxxxx xxxxxxxxx.

Xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxx xxxx. Xxxxxxx xxx xxxxxxxxxx, xxxx xx xxxx Xxx xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxx, xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xx xxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxx Xxxxxxxxxx xx Xxxxxxxxxx xxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx x"Xxxxxx xxx Xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx"x xx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxx xxx Xxxxxxxxxxx xXxxxxx xx. xxx xx.x

xxxxxxXxxxxxx Xxxxxxxxxxxxx:

• XxxxxxxxxxxxXxxxxx: Xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx
• Xxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxx xxx Xxxxxxxxxxx

xxxxxx

5. Eigenheim:
Sommerlicher Wärmeschutz auch schon in 2020 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 xxxx Xxxxx. 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.

Xxx xx XxxxxxXxxxxxxxx Xxxxx xxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxx: Xxxxxxxxxx xxxx xxx Xxxxxx xxxx xxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx XXX xxxxxx:xxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxx xxxx xxxx xxxx xxxx Xxxxxx xxxx, xx xxxx xx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxxXxxxxxxxxx xXXxxXXx xxxxxxxxx xxxxx, xxx xxxxxxxx xx xxxxxxxx xxx. Xxx xxx xxx x. Xxxxxx xxxx xxxxxxxx XXxxXX xxx xxx Xxxxxxxxxx xxxxx xxx.

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

xxxxxxXxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx XXxXx

xxxxxx

6. Eigenheim:
Förderung der energetischen Sanierung bei Erweiterungen?

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 xxxx Xxxxx. 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.

Xxx xxxx xx Xxxxxx, xx xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxx xxx xxxx Xxxxx xxx, xxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxx xxx xx Xxxx xxxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxxx, xxxxxx xxxx xxx xxxxx Xxxx xxx Xxxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxx xxxxx xxxxxxxxxx xxxx Xxxxxxx: Xxxxxxx Xxxxxxxxx xxx xxxx xxx xxxxxx Xxxx xxxxxxxxxxx. Xxx xxxxxxxxxxx XXXxXxxxxxxxx xxx xx.x.xxxx xXXxXx xxxx X X. xxxx xxxxxx xxxxx xxx Xxxxx "Xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx" xxxxx xxxxxxx xxx:

• XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx
• Xxxxxx, Xxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxx:

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxx xxx. xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxx. Xxxxxxxxxxxxx xxx xxxx, xxxx xxx xxx Xxxxx xxxxx xxxxxxxx xxxx Xxxxxxx xxxxxxxxxx xxxx, xxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx. Xxxx xxxx Xxxxxxxxxx xxxx xx xxx XXxX xxx xxxxxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxx.

Xxx Xxxxxxxxxx xxxx xxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx. Xxxx Xxxxxxxxxx xxxxxxxxxxx xx xxxxxxxx, xxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx xxx XXxXx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx XXxXx xx Xxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xx.X. XxXxXxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx. Xx xxxxx Xxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxx xxxx Xxxxx xxxx xxxx xxxxx xx xxxxxxxxx xxxx xxxx, xxxx xx Xxxxxxxxx xxxxx xxx xxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxx xxx xxx Xxxxxx xxxxxxxxx xxx Xxxxxx xxxx.

xxxxxxXxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx XXxXx

xxxxxx

7. Renovierung nach Auszug:
Fortbestehende Vermietungsabsicht nachweisen

Xxxxxxxxx Xxxx: Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxx xx Xxxxxx xx xxxxxx Xxxxxx. Xxxx xxx x xxxxxxxxxxxx x Xxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxx xx xxx Xxxxxxx xxx xxxxxxx xxx xxxxxx xxxxxxxxx, xxxxxxxxxxx xxxx xxxx xxxx xxxx xxxx xxxx Xxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx: Xx Xxxxxxx xx, xxxx xx xxx Xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xx xxxxxxx. Xxx Xxxxxxxxxxxxx Xxxxxxx xxx xx xxxxx xxxxxxxxx Xxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xXxxxxx xxx x.xx.xxxx, x X xxxxxxx:

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

XXXXXXXXX:xxxxxxXx Xxxxxxxxx xxx xxx Xxxxx xxx Xxxxxx xx xxxxxxxx xxxxxxxxxxxxx Xxxx xxxxxxxx. Xxx xxxxxx, xx xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx, xxx Xxxxxxxx xxxxx Xxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxxxxx xxxxx xxx. Xxxx xxxx xxx Xxx xxx Xxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxx, xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxx, xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx

xxxxxx

8. Spekulationsgewinn:
Steuerfreier Verkauf von Gartenhaus in Kleingartenanlage

Xxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxx xxx xxxxxx xxxxxxxx, xx xxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx Xxx. x Xx. x XXxXx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxxx Xxxxxxxxx xxxx xx xxxxxxxxxxxxxxxx:

• Xxx Xxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx.
• 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 Xxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxx Xxxxxx xxxx xxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxx x xxxxxxxx xxx Xxxxxxxx x xxxxxxxxx xxxxxxx xxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx xxxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxx: Xxxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx "Xxxxxxxxxx" xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxx xxx xxxxx Xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx.

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

XXXXXXXXX:xxxxxxXx xxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxx Xxxxxxxx xxxxxxxx, xx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx XX xxx xxxx Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxxx xxxx xxxx xxx Xxxxxxxx xxxx XXX xxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx, Xxxxxxxx XX X xxxxxx.

xxxxxxXxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

VI. Renten und Pensionen

1. Krankenversicherung der Rentner:
Vorteile durch Kindererziehungszeiten

Xxxxxxx xxxx x xxxxxx xxxxx xxxxxx xxxxxxxxxxxxxxxxx x xxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xXXxXxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx. Xxx XXxX xxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxx xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx x Xxx. x Xx. xx XXX Xx. Xxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx, xxxx xxx Xxxxxxx xxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxx xxxxxxxxxx xxxx. Xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, x.X. Xxxxxxxxxxxxx, Xxxxxx xxxx xxxxxxx Xxxxxx.

• Xxxx xxx Xxxxxxxx xx xxx xxxxxxxxx XXxX xxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxx Xxxxx Xxxxxxxxxxxx xx xxxx XxxxxxxxxxxxxxXxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxx.
• Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxx x xxxxx Xxxxx xxx Xxxxxxxxxxxxx. Xxx xxxx xxx xx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxx xxx xx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx xx Xxxxxx. Xx xxx xxxxxxx xx Xxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxx xx Xxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx, xx xxx Xxxxxxx xx xxx XXxX xxxxxxxxxxx xx xxxxxx.

XXXXXXX: Xxxx xxx x.x.xxxx xxx xxx Xxxxxx xxx XXxX xxxxxxxx xxxxxxxx xxxxxxxx, xxxx xxx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx: Xxx xxx xxxxxxxxxxxxx xxxxxXxxxxxxx xxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxx xxxx Xxxxx xxx Xxxx, Xxxxxxxxx xxxx Xxxxxxxxxx, xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxx. Xx xxxxxxx xxxx xx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxxxx, xx xxxx xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx xxx Xxxxxx xxxxxxx xxxxxx xxx xxx xxx xxxxxxx xxx xxx x Xxx. x Xxxx x XXX Xx.

• Xxxxx xxxx xxx Xxxxxx xxx XXxX xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxx xx xxx xxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxx xxx xx xxxxxx Xxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxx. Xxxx xxx xxxxx Xxxxxxxx xxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx XXxX xxxx. xxxx Xxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx xxxx xxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxxxx Xxxxxxxxxx, xxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx. Xx xxx xxxxxxxxxxxxx, xxx xxx Xxxx xxxxxxx xxx, xx xxx Xxxx xxxxxx xxx xxx xxxxx xx xxxxxx xxx. Xxx xxx xxxx Xxxxx xxxxxx xxxxxx xxx xxx Xxxxxx xxx xxxx xxxx Xxxxx xxxxxxxxxxx. Xxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxx xxx xxxxx Xxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxx.
• Xxx xxxxxxxxx Xxxxxxxxxx xxx xxxx Xxxxx xxxxxxx xxxxxxxxxxx xxxxx, xx xxx Xxxx xx xxx x. xxxx x. Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxx xxx Xxxxxxxxxx xxx x. Xxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxxx xxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxx xxx xxxxxXxxxxxxx, xxxxxxxxxxx xxxxxx.
• Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, Xxxxxx xxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxx, xxxxxxx xx Xxxxxxxxx.

XXXXXXXXX: Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxxxx xx xxxxxxxxxxxx, xx xxxxx Xxxxxxxxxx xxx xxxx Xxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx XXxX xxxxxxxx. Xxxxx xxxxxxx Xxxxxxx, xxx xxxxx xxxxxxxxxx xxxx xxxxxx xxxxxxxxxx xxxx, xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx.

xxxxxx

VII. Selbstständige

1. Umsatzsteuer:
Keine Steuerminderung bei Null-Prozent-Finanzierungen

Xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxx xx xxxxxxxx XxxxxXxxxxxxxXxxxxxxxxxxxxx xx. Xxx Xxxxxx xxxxxxxxxxx xxxxx Xxxx xxxxx xxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx Xxxxxxxx xxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxx, xxxxxxxxxx xxxxx Xxxxx xxxxx Xxxxxxx. Xxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxxx xxxxx xxx xxxxxx Xxxxxxxxx, xxx xx xxx Xxxxxx xx Xxxxxxxx xxxxxxxx, xxxxxxx xxxxx xx xxx Xxxxxxxxx xxx Xxxx xxxxxxxxxxx Xxxxxx. Xx xxxxxx xxxx xxx Xxxxx, xxx xxxxxxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx x xxx xxx xxx Xxxxxx xx Xxxxxxxx xxxxxxxxxx xxxx xxx xxx xxx xxx Xxx xxxxxxxxxxxxx Xxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxxxx xxxxxx xxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxx xxxxxx, xx xxxxxxxx xxx xxxxx Xxxxxxxx xx Xxxxx xxx Xxxxxx. Xx xxxx xxxx xxx xxxxx Xxxxxxxxx, xxx xxx Xxxxxx xx Xxxxxxxx xxxxxxxx xxxx, xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx. xxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxx Xxxxxxxxx xxxxx Xxxxxxxx xxxx xxxxx Xxxxxxx xxxxx xxx Xxxx xxxx xxxxxx Xxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx, xxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxx. Xxxxx xxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xx xxx Xxxxxx xxxxx xxxxxxxxx. Xxx Xxxxxxx, xxxx xxx. xx xxx xxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx xx xxx Xxxxxxxx xx xxxxx Xxxxxx xxxxxxxxx xxxxxxxxxxx xxxx, xxx xxxxx xxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxx xxx xx.x.xxxx xXx. Xxxxxxxx xx xxxxxxxxxx Xxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx, xxxx xx xxxxxxxxx Xxxx xxx Xxxxxx xxx "Xxxxxxxx" xxxxxxxx xxxxxxxxxx xxxxx. Xx XxXXxXxxx xxxxx xxx Xxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxx xxxxxxxxx xxxxx, xxx Xxxxxxxx xxxxx xxxxxxx. Xxxx xxx XXX xxxxxx xxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx. Xxxxxxxxx xxxxxx xxx XXX xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxx Xxxxxx xx xxx xxxxxxxxxx xxxxx xxx xxxxxxx "Xxxxxxxxx" xxxxx Xxxxxxxxxxxx xxx Xxxx. Xx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxx xx xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxx xxxx xxxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx xxxxxxx. Xx xxx xxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxx, xxxxx xxxxxxxxxx xxx xxxxx xxxxxxx Xxxxx.

xxxxxx

2. Umsatzsteuer:
Kennen Sie den Vorsteuerabzug nach Durchschnittssätzen?

Xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxx xxxxxxx xxx xxxxxxxxxxx, xxxxxxx xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxx xxxxxxx xXxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx xxxx xx xx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx xxx xxxx xx, xx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx.

Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxx: Xxxxxxx, Xxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxx, Xxxxxxxx, Xxxxxxxx, Xxxx xxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxx.

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxx, xxxx xxx Xxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.xxx XXXxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxx xxxxxx xx xxxxx Xxxxxxx, xxx xxxxxx xx xxxxx xxxxxxxxx Xxxx xxxxxxxx xxx. Xx xxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx xxxx xXxxxxx xxx xx.xxx XXXx, xxxxx xx xx xxxxxxxx xxxxx xx Xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxx xxxx xxx xxxxxxxx Xxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxx xxxxxx. Xxxxxxx xxx xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx, xx xxxx xxx Xxxxxx xxx Xxxxxx xxxxxx Xxxxxxxxxx xx.

Xxx xxx Xxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxxx, xxxxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xx xxxxx Xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xx xxx xxx xxxxxxxxxxxxx Xxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxx Xxxxxx xxxxxxxxxx. Xxx xxxxxx xxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxx, xxx xxxx xxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx.

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

• Xxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx,
• Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxx.

Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xx.xxx XXX xxxxx xxxxxxxxxx xxxx. Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxx.

xxxxxx

3. Arbeitsmittel:
Sofortabschreibung für PCs nicht in der Handelsbilanz

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 xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxxx.

Xx XxxxxxXxxxxxxxx Xxxxx xxxx xxxxx xxx Xxx xxxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxx xx xxx xxxxxxx Xxxxxxx xxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx. Xx xxx xxx XXX xxxxxxxxxxxx, xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxx xx Xxxx xxxx xx Xxxxxxxx xxxxxxxx xxx. Xxxx xxx xx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxxx, xxxxxx xxxx xxx xx Xxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxx xxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxx xxxxxxxx, xxxxxxxxx. Xxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxx xxxx xxxxx xxxx Xxxxx xxxxxxxxxxxxx xxxxxx.

Xxx XXX xxx xxxx xxx Xxxxxxx xxx xxxx Xxxxx xxxxxxxx xxxxxxxxx, xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx: Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx: Xxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxx xxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx

XXXXXXX xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXXXx xx xxxxxx Xxxxx xxx xxxxx xxxxxxxxxx xXxxxxx: Xxxxxxx xxx XXX xxx Xxxxxxxxxxxx xxx. xxxxxxxxx Xxxxxxxxxxxxxxxxx, XXX xxxxxx xx.x.xxxxx:xxxxxx"Xxx xxxxx xxxxxxxxx xxxxx xxx, xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxx xxxxx Xxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx xxxx xxxxxxxx xxxxx xxxxx xxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx."

XXXXXXXXX:xxxxxxXxx xxxxxxxx xxxx, xxxx xx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxx, xxxx xxxx xxxxx xxxxx Xxxxx xxxxxxxxxxxx xxxx xxxx x xx xxxxxxx, xxx xxxxxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxx xxx XXX xxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxx xxxxx. Xxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx x xxxxxx x xxxxxxxxxxxxxxxxx. Xx xxxxxxx Xxxxxxxxx, xxx xxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxx, xxx xxx xxxxxxx xxxxxxxxxxx xxxx. Xx xxxxxxxxx Xxxxxxxxx xxxx xxx xxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxx xxxx xxx xxxx xxxx xxxxxx xxxx xxxx, xxxx xx xxxxxx Xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxx, xxx xxxxx xxxxxxxx Xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx XXX xxxxx xx xxx Xxxxxx xxxxxxx Xxxxxxx xxx xxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxx xxxxxxxxxxxxxx xxxxxxxx.

XXXXXXX: Xxx xxxxx Xxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx Xxxx Xxxxxx xxx xxxxxxx Xxxxx xxxxxxxxxxx xxx, xxxxx xx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxx xxxxx Xxxx xxxxxxxxxx xxx. Xxxx xxx xxxx xxxxxxxxx xxxxxxxxx xxx xxx xxxxx xxx Xxxxxx, xx xxx xx xx xxxxxxxxxx xxxxx xxxx, xxxxx xx xxxxxxxxxxxxx. Xxxx xxx xxxxxxxxx xxxxx Xxxxxxxx xxxxx xxxx xxxxx Xxxx xxxx Xxxxxx xxxxx xx xxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xx xxxxxx.

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

xxxxxx

4. Bewirtungskosten:
Handgeschriebene Rechnungen formell ausreichend?

Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxxxx xxx XXX xxxx xxx Xxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxxx xxx Xxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxx, xxx xxxxxx xxxxxxxxxxxx xxx Xxxxxx xxx xx xxx Xxxxxxxxxxx, xx xxxxxx. Xxxx xxxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxx, xxx xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx xx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xXxxxxxxxxxxxxxxx xx xxxxxxxxx xxx x Xxx. x Xx. x XXxXx. Xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xx xx XXxX xxxxxxxx. Xxx xxxx xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxxxxxxxxxx xxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx.

Xxxxxxxxxx xx xxxxxxx Xxxx, xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx, xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx. Xxx xxx xxxxxxxx: Xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxx xx xxxx. Xxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xx xx Xxxxxxx xxxxxxxxx. Xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xXX XxxxxxxXxxxxxxxxxx xxx x.xx.xxxx, xx X xxxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxx xxx xx x Xxx. x Xxxx x Xx. x Xxxx x xx.X.x. xx x Xxx. xx XXxX xxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxx. Xx xxx xxxx xxx xxx xxx "Xxxxxxxx xxxxx xxx Xxxxxxxxx" xxx Xxxx. Xxxx xxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xx xx XXxX xxxxxx xxxx xxxxxx xxxxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx, xxxx xx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxxx xxx XXX xxxx xx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxxx xxx Xxxxxx xxxxxxxxxx xxx, xxxxxxx Xxx xxxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxx Xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxx Xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xx Xxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxxxxxxxx xxxxx xxxxxxx Xxx xxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxx xxx xxx, Xxxxxxxxx xxx xxxxxx. Xxxxxxx Xxx, xxxx Xxx xxxx xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxxx xxx xxxxx xxxx xxxx "Xxxxxxxxxxxxxxxx", xxxxx "Xxxxxxxxxxxx" xxxx xxxxxxxxxx. Xxx xxx xxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxx xxxxxxxxx.

XXXXXXX:xxxxxxXxxx xxxxxx Xxx xxxxxxxxxXxxxxxxx Xxxxxxxxxxxxxxxx xXXXx, xxx Xxx xxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx.

xxxxxxXxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxxxxxxxxxx: Xxxxxxxxxx Xxxxxxxxxxxx
• Xxxxxxxxxx xxx Xxxxx Xx. xx: Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx

xxxxxx

VIII. Steuergrundlagen

1. Steuerbescheid:
Absenkung des Zinssatzes auf Steuerzinsen geplant

Xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxx. XxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx x,x Xxxxxxx xx xxxxxx Xxxxx. Xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxx XXx. Xxx Xxxxx xxx Xxxxxxxxxx xxx xx Xxxxxx xxxxxxxxxx xxx xxx XXx. Xxx Xxxxxxxx xxx x x x.x. xxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxxx, xx xxxx xxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxx Xxxxxx xxxx Xxxx xxx xxxxx xx Xxxxxxxxxxxxxx xxxxxx. Xx Xxxxxxxxx xxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx x x xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx.

Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx x,x x xxxxxxxxx xxx. x,x x xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x xxx xxxx xx xxx x.x.xxxx. Xxx Xxxxxxxx xx xx xxxx xxx xx xxx Xxx. x Xxxx x XX xxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xXXxxxXxXxxxxxx xxx x.x.xxxx, x XxX xxxxxxx, x XxX xxxxxxxx.

• Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx, xxxx xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxx xxxx xx xxx x.x.xxxx! Xxxx Xxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxx, xxxx xxxx xxxxxx Xxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxx.
• Xxx xxx xx.x.xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxx, xxx xxxx xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxxxx xxx xxxx xxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xx xxxxx xxxxx Xxxxxxxx xxxxxxxxx: Xxxxxxxxxxxx xx xxx x.x.xxxx xxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x,xx x xxx Xxxxx, x.x. x,x x xxx Xxxx, xxxxxxx xxxxxx xxx xxx Xxx. xx XX, xxxxxxxxxx xxxxx xxx "Xxxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx"x.

Xxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xxxx XX xxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xx xxx XXX xx x,xx x x.x.x xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xx Xxxxx xxx xxxx x,x Xxxxxxxxxxxxxx. Xx xxxxxx xxxxx xxxx xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xx xxx Xxx. x Xxxx x XXX xxx xxxxxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx.

Xxxxxxxxxxxxxxxx Xxxxxxxxxx: Xxxx xxxx xxxxx Xxxxxxxx xxxx Xxxxxx xx xxxxx x xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xx,x x x.x.x x xxx xxxx Xxxxxx x x xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xx.xx.xxxx xx,x x x.x.x x xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxx xxxxxxx xxxxxxxxx xx xxxxxxxxx xxxx. Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxx xxx xxx Xxx. xx XXx.

Xxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxx XXXxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxx x.x.xxxx. Xxxx Xxxxxxxxx xxxxxxx xxxxxx xxx, xxxx xxx xxx x. Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xx xxxx xxx xxxxx Xxxxxxxxxxxx xxx xxx xxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx Xxx. xx XXx.

Xxxxxxxxx: Xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxx xxxx xx xxxx XX xxxx xxxx xxxxxxxxxxXxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxx XXxXxxxxxxxxxxx xxxxxxx xxx xxx XXx xxxxx xxxx xxx Xxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxxxxxxxx xxxx.

XxxxxxxxxXxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxx, xxx, xxx xxx xxx XXx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx XXx. Xxxx xxxxxx xx xxxx xxxxxxxx Xxxxxxxx. Xxxxxxx xxxx xxxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxx. Xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxx x xxxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxx x xxxxxxxx. Xxxxx xxxxxxx Xxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxx.

XXXXXXXXX: Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXX X xxxxxx. Xx xxxx xxxx xxxx xxxxxxx xxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx xxxxxxxxx xxx xXx. XXX X xxxxxx. Xxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxx Xxxxxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxx xxx xx.xx.xxxx xxx X xxxxxxx XXx xxx. XxxxxxXxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxx xxxxxx.

xxxxxx

2. Steuererklärung:
Keine Pflichtveranlagung bei geringem Arbeitslohn

XxxxxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxxx xxx Xxxxxx, xxxx xxxxx xxxxx xxxxxxxxxx xxx xxxx xxxxxxxx xxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxx xx xxxxx xxx Xxxxxx xxxxxxxxx Xxxxxx, xx xxxxx Xxx xxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x xxx x XXxXx. Xx xxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx x.x., xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx

• xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxx xx Xxx. x Xx. x XXxXx.
• xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

XXXX xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxx,xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxx xxxx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx.

XXXXXXX xxxxxx xxx x.x.xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxx Xxxxxx xxx xx.xxx XXX xxxx Xxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxx xxxxxx Xxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x Xx. x xxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxxx.

Xx xxxxxx xxxxxxxxx xxxx xxxxxxxxxx, xx xxx Xxxxxx xxxxxxxxx xxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx x xxx xxxxxxx x xxxxxxxxxxxx xxx x. Xxxxxx xxxx xxxxxxx xxxx.