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

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Xxxxx Xxxxxxx, xxxxxx Xxxxx,

xxx xxxxxxxx Xxxxxxxxxxx xxxx xxx xxxx xxxxx Xxxxxxxx, xxxx xxxx xxx Xxxxxxxx, xxx xx xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxx xxxxxxxxx. Xxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxx xxxx Xxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxx xxxxxx Xxxx xxxxxxx xxxxxxx, xxxx xx xxxx Xxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxx Xxxxxxxx xxxxxxx, xxx xx xxxxxxx xx xxxxx xxx. Xxx xxx xxxx xxx xx Xxxxxx xxxxxxxx xxxxxxx, xxxx xx xxxxxx xx xxxxx xxx Xxxxxxxx xxxxx xxxxxxx Xxxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxx xxxxx xxxxx

Xxx xxxxxxxx Xxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx. Xxx xxxxxx, xxx Xxxxx xxxxxxxx, xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xx xxxxxx, xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxx xx xxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxx, xxxx xxxxx xx xxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxx, xxxx xx xxxx xxxxxxxx xxx xxx xxxxxxxxxx xxxxxx. Xxxx xxxxx xxxxx, xxxx xxx Xxxxxxxxxxx, xxx xx xxx Xxxx xxxx, xxx Xxxx xxxxxxx Xxxxxxxxxxxxx xxx xxx xx xxxxxx Xxxxxxxxxxxx x xxx xxxx xx xxxxxx Xxxxxxxxx x xxxx xxxxxxxxx Xxxxx xxxxxxxxxxxx xxx. Xxx xxxxxx: Xxxxxxxxxx xxxxx xxxx xxxxxxx Xxxxx Xxxxxxxx xxxxxxxx xxxxxxx, xxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx, xx xxx xxxx Xxxxxxx, Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx. Xx xxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xxxxxx. Xxx xxxx xxx xxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx.

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

Xxx xxxx xxx xxxxx xxxxxxxxxx, xxxx xx xxxxxx xx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxx. Xx Xxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxx. Xxxxxxx xxxx xx xxx Xxxxxxxxxx. Xxx xxx xxxx Xxxxxxxxx xx xxxx xx Xxxxxxx xx xxxxx Xxxxxxxx xxx xxxx xxxxx Xxxxxx. Xxxxx xxxx xxxxxxxxxxx, xx xxx xx Xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx. xxx xxxx xxx xxx Xxxxxxxxxxxxx Xxxx xx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxx xxxx, xx xxx Xxxxxxxxxxxxx xxx Xxxxx xx xxxxxxx. Xxxxxxx Xxx xxxx xxxxxx xxx XxxxxxxXxxxxxxxxxXxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xXXXx "Xxxxxxxxxxxxxxxxxxxxx xXXXxxx, xxx xx xxxxxxx, xx xxx xxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxx xxx xxx Xxxx xx xxxxxxxxxx.

Xxx xxxxxxxxx xxxxxxxx xxxxxx, xxx Xxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxx xxxx xxxx x xxxxxxxxxxxxx x Xxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xx xxxxxx. Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx Xxxxxxx xxxx xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx, xxxx xxxxxxx xxxxxxx xx xxxxx xxxxxxxxxxxxxx. Xxx xxxxxxx xxx xxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxx, xxx xx xxx xxx Xxxx xxxxxxx xxx.

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

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xxxxxx

I. Beruflicher Bereich

1. Fahrten zur Arbeit:
Werbungskosten bei Fahrgemeinschaften

Xxxxxx Xxx xxxxxxxx xxx xxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxx, xxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxx. Xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx x xxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xxx xxxxxx xxx xxx xxxxx xxxxxxxxx. Xxx xxxx xxxxxxx Xxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxx. Xxxxxx xxxx:

• Xxxxxxxxxxx xxx xxx Xxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx, xxxx xxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.
• Xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX. Xxxxxxxxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxx xxx x.xxx XXX xxx Xxxxxxx xxx Xxxxxx xxx xxx xxxxxxx Xxx xxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxx xxxxx xxxxxxx xxx xxxxxx Xxx xxxxxxx. Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxxx:
• Xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxx xxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx, xx xxxxx xxx xxxxx xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx.
• Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx xxxxx xxx Xxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxxxxx xxx xxxxxxxxx xxx xxxx x.xxx XXX xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxx xx xxxxxxxxx. Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xx xxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxx xxxxxxx xxx. Xxxxx Xxxxxxxx xxxxxxxx xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.
• Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxx xxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxx xxxxx Xxxxxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxx xxx xxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX.

Xxxxxxxx:
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Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxx xx xxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx:

XXXXXXXXX:xxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx xx Xxxxx xxxxx xxx Xxxxxxxx xx 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 Xxxxxxxxxxxx xxx. XxxxxxXxxxxxxxx Xxx xxxxx.

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• Xxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx
• Xxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx

xxxxxx

2. Firmenfahrrad:
Günstiger Erwerb des Fahrrads nach Ende des Leasingvertrages

Xxxxx xxxx Xxxxxx xxxxxxxxxxx xxxxx XxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxx xxxx xxx xxxxxxxx Xxxxxxx. Xxxx xxxx xxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx x xxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxx xxxxx xxxx xxxx xx xxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxx xxxxxxx. Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxxx XxXxxxx xxx xxxxx Xxxx xxx Xxxxxxx. Xx xxxxx Xxxxx xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx "Xxxxxxx" xxxxxxxxxxx. Xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx: Xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxx x Xxxxxxx xxx xxxxx Xxxxxxx xxx XxxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx x.x.xxxx, X xxxxx. Xxxxxx xxx XxXxxxx, xxx x.xxx XXX xxx xxxx xxxxxx, xxxxx xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxxxx Xxxxxxx.

Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx. Xxx xxxxxxxx Xxxxxxxxx xxx xxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx Xxx xxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxxx Xxxx xxxxx, xxxxxxxx xxx Xxxxxxx. Xxx xxxx xxxxxxxx xxxxxxxxxxx

Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxx xxx xxxxxx Xxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xXxXx Xxxxxx xxx xx.x.xxxx, X xxxx.x.xxxxxxx Xxxxx.

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

Xxx xxxxxxxx xxxx: Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx XxXxxx xxx xxxxx xxxxxxxxxxxxxxx XXX xxx x.xxx XXX xxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx XXX xx xxxxxxxx, xx xxxx xxx XXX xxx Xxxxxxxxxxx xx xxxxxxxxxx xx.xxx XXX x xx x x x.xxx XXX xxxxxxxxx Xxxxxxxxx xxxxx. Xxxxxxxxx xxx XXX x xxx XXXx.

Xx Xxxxxx xxx "Xxxxxxx Xxxxxx" xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx.xxxxxx.xxxxxxxxxxxxxxx xx xxxxx xxxxxxx:xxxxxx"XxxXxx xxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx x xxx Xxxxxxxxxxx."

XXXXXXXXX:xxxxxxXxxx xxx x.x.xxxx xxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx: Xxxxxx xxx xxxxxxxxxxxx "xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx Xxx. x Xx. x XXxXx. Xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxx xxx XxXxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx, xxxx xxx "xxxxxxxxx" Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxx xxxxxx xxx xxx XXxXx. Xxxxxx Xxxx xxxxxxx xx xxx Xxxxxx xxxx xxxx xxxxxxxx xxxxxxxxx.

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

xxxxxx

3. Stipendium:
Ist das Stipendium aus dem Heisenberg-Programm steuerfrei?

"Xxxxxxxx xxx xxx Xxxxxx, xxxx xxx Xxxxx." Xxxxx xxxx Xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx x Xx. xx XXxXx. Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxx Xxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx, xxxx

• xxx Xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx xxx xxxx xxx xxx xxx Xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx,
• xxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx.

Xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx XxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxx xxxx xxx xx xxxxxxxxx XxxxxxxxxxxXxxxxxxx. Xxxx xxx Xxxxx xxx Xxxxxxxxxx xxx xx, xxxxxxxxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx. xxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxx xxxx xx xxx xxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx X x. Xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx, xxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxx xxxx xxxx XxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx.

• Xxx Xxxxxxxx xx xxx XxxxxxxxxxxXxxxxxxx xxxxxx xxxx Xxxxxxxxx xxx Xxxx xxxxxxxxx, xxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx: XxxxxxxxxxxXxxxxx, XxxxxxxxxxxXxxxxxxxxxxxxxx, XxxxxxxxxxxXxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxxx.
• Xxx xxx XxxxxxxxxxxXxxxxxxxxx xxxx xxx Xxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxx xx Xxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxx xx xxxxxxxxxxx, xxxxxxx xxxxxx xxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxx x.xxx XXX xxxxxxxxx.
• Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx x Xx. xx XXxXxxxxxxxxxxxxxxxx, xx xx xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxxXxxxxXx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxxxXxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx Xxxx x Xxxxxx. x xxx x XXxX xxxxxxxx xXX Xxxxxxx xxx xx.x.xxxx, x X xxxxxxx, Xxxxxxxx XXXX X xxxxxx.

• Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxx xxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxx xxx xx xxx xxxxxxxxxxx Xxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxx. Xxxx xxx xx Xxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxx xxxxxxx.
• Xxxx xxx xxxxxxx Xxxxxxxxx xxx xxxxxxxx, xx xxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxx xxx, xxxxx xxxxx Xxxxxxxxxxx xx xxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxx "xxxxxxxxx xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxx xxxxx xx xxxxx xxxx xxxxx xx xxxxxxxxx. Xxxxxxxx xxx xx xx xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx xxxxxx Xxxxxxxxxxx xxxxxxx xxxx. Xxxx xx xxxxx Xxxxxxxxxxxxxx xxx xx xxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx.

XXXXXXXXX: Xx xxx Xxxxxxxxxxxxx xxx Xxxxx xxxxxx xxxxx xxx xxx Xxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xXx. XXXX X xxxxxx. Xx xxxxxxxxx xxxx, xx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx

xxxxxx

4. Verdienst:
Hochschulprofessor muss Forschungspreisgeld versteuern

Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxx xxxx, xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxx. Xxxx xxxx xxx xxx Xxxxxx. Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xx xxxxxx xx, xx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxx.

• Xxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx, xxxx xxxxxxxxxxxxxxx, xxxx xxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxx xxxx xxxx xxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx.
• Xxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxx. Xxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxx. Xxxxxxxx xxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx X xxx Xxxxxxx xx Xxxx xxxx xxx Xxxxxxxxxxxx xx. Xxxxxxx xx Xxxx xxxx xxxxx xx xxx Xxxxxxxxx xx xxx Xxxxxxxxxx X xxxxxxx, xxxxx xxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx. Xxxx xxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xx Xxxxxxxxxx xxxx xxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxx xxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxx, xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx. Xxx Xxxxxxx xxxxx xxx Xxxxx xxxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxx. Xxxx Xxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxx xx Xxxxxxxxxxxxxxxx xxx xxxxx xx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx. Xxx xxxxxx xxxxxxxxxx xxxxx xxxxxxx Xxxxxx xx xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xx Xxxxxxxxxx xxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx X xxx, xx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxx xxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxxxxxx xx Xxxx xxxx, xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxx xx xxx Xxxxxxxxxx X xxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxx xxxxxxx xxxxxxxx xXx. XX X xxxxxx. Xxx XX Xxxxx xxxxxx xxx xxxxxxx Xxxx xxxxx xxxxx xxxxx xxxxxx xxxxxxxxxx Xxxx xxxxxxxxxxx, xxxx xx Xxxx xxxx xx xx xxxx xxxxxxxxx Xxxxx, xxxxxxxx xx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx, xxx xxxxx xxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx. Xxxxxx xxxx: Xxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxx, xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx!x Xxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxx xx xxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxx xxx Xxxxxxxxxxx

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5. Minijob:
Wie oft die neue Geringfügigkeitsgrenze überschritten werden darf

Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxx xxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxx xxx xxx xxx XXX xx Xxxxx xxx x Xxx. x Xx. x XXX XXx. Xxxxxx Xxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx xxxxxxxx Xxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx x. Xxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxx Xxxxxxxxxxx xx Xxxxx xxxxxxxx. Xx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxx xxx XXX xxx xxx xxxxx xxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxxxx xxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxx xx XXX xxx Xxxxxx xxxxxx xxxxxxx. Xxxxx xxxxx xxx xxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxx xxxxxx xxxx.

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Zulässiges gelegentliches unvorhersehbares Überschreiten der Geringfügigkeitsgrenze

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Xx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xxxxxxxx xxxxxx Xxxxxxxx xxx xxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx.xxx XXXx xxxxxxxxxx.

Xxxxxxxx:
Xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxx xxx x. Xxxxxx xxxx xxxxxxxxx xxx XXX. Xxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx Xxxx xxxx xxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxx, xxx x.x. xxx xxx xx.x.xxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxx Xxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxx x.xxx XXX.

Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx.x.xxxx xxx xx.xx.xxxxx xxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX. Xxx Xxxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxx xxx Xxxx xxx x.x. xxx xx.x.xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx, xx xx xxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx.xx.xxxx xxx xx.x.xxxxx xxx xx xxx xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx XXX xxx xxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx.xxx XXXx xxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxx xx xxx Xxxx xxx x.x. xxx xxx xx.x.xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx.

Unzulässiges unvorhersehbares Überschreiten der Geringfügigkeitsgrenze

Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxx xx xxxxx xxxx Xxxxxxx xxxxxx xxx. Xxx XxxxxxxxxXxxxxxxx, xxxx xxx xxxxxxxxxxxxx XxxxxXxxxxxxXxxxxxxx, xxxx xxxx xxxx xxxxx, xxxx xxxxxxxxx xx xxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx, xxx xxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx x.xxx XXXx xxxxxxxxxxxxxx xxxx.

Xxxxxxxx:
Xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx XXX. Xxxx Xxxx xxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxx, xxx x.x. xxx xxx xx.x.xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxxxxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxx xxx xxx XXX xxx x.xxx XXX. Xx x.xx.xxxx xxxx xxxxxx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx.

Xxx Xxxxxxx xxxx xxx x.x. xxx xx.x.xxxx xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx x, Xxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxxxxxx. Xx x.xx.xxxx xxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxx xxx xxxxxx Xxxxxxxxx xx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx.

XXXXX:xxxxxxXxxx xxx XxxxxxxxXxxxxx xxxxxxxxx xxx Xxxxxxxxxx xx xxxx xxx xxxx Xxxxxxx xxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxx xxxxx xxxx "xxxxxxxxxxxx", xxx xx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxx xxx XxxxxxxxXxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xx xxxxxxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx.xxx XXXx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx.xxx XXXx xxxxx.

Sonderfall Schwankendes Arbeitsentgelt

Xxxx xxx xxxxxxxx xxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx xxx XXX xxx xxxxxxx xx xxxxx Xxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxx. Xx xxxx xxxxxxxxxx xxxxx Xxxxxxxxxx, xxx xxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx: Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxXxxxxXxxxxx xxxxxxxxxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxx xxxx xxx Xxxxxx xxx xxx x xxx XXX xx x.xxx XXX xxxxxxxxx xxxxx xxxxxxxxxxxxxx.

Xxxxxxxx:
Xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxx xxxxxxx xx xxx Xxxxxxx Xxxxx xxx Xxxxxxxxx xxxxxxxxx xxx XXX xxx xx xxx Xxxxxxx Xxxxxxx xxx Xxxxx xxxxxxxxx xxx XXX. Xxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxx xx xxxxxxxxx: Xxxxx xxx Xxxxxxxxx xx x xxx XXX xx x.xxx XXXx Xxxxxxx xxx Xxxxx xx x xxx XXX xx x.xxx XXXx xxxxxxxx x.xxx XXX. Xxx Xxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxx xxxx xxx xx.xxx XXX : xx xx xxx XXX xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx, xx xxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx.

XXXXXXX:xxxxxxXxx Xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxx xxx xx xxxx xxxxxxxxxxx, xxxx xxx "Xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx" xxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxxx. Xx xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxx xxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxx: Xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxx xxx Xxxx xxx Xxxxxx xxx XXX xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xx XXX xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxx xx xxxx, xxxx xxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx.

XXXXXXX:xxxxxxXxxx xxxx xx xx xxxxxxxxxXxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxx xx.x.xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxx: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxx xxxx
• Xxxxxxx xxx Xxxxxxxxxxx: Xxx Xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxxxxx

xxxxxx

6. Insolvenzgeld:
Fahrtkosten trotz steuerfreier Lohnersatzleistung absetzbar?

Xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxx, xxxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxx Xxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxx xx. XXX XXXx. Xxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxx x Xx. xx XXxXx, xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xx. xx XXxXx. Xxx xxxxxx, xx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxxxxxxx Xxxxxxxxxx xxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx.

Xxx xxxxx Xxxxx xxx, xx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx, xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx XXxXx. Xxxx xxxx Xxxxxxxxxxxxx xxx xxx xxxxxx.

Xxx Xxxxxxx xxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxxx xxxxxxxx xxx Xxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxxx, xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

xxxxxx

7. Beamtenanwärter:
Fahrten und Verpflegungsaufwand während der Ausbildung

Xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxx, xxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx. Xxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxx xxx xxxxxxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxxx xx Xxxxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx. Xx xxxxxx Xxxxxxx xxxx xx xxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx.

Die Grundsätze

Xxxxxxxxx xxxxx xx xxxxx xxxxxx xx, xx xxx Xxxxxxxxxxxx xxxx xx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxx xx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxx, xx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxx xxx xxxx x xxxxx xxxxxx x xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

• Xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxx xxx xx xx xxxxxxxxx xxxxxx xxxxxx xxxx.
• Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxxx Xxx xxxxxx xxxxxx, xxxx xx xxxx xxxx xxxxxxxxxxx Xxxx, xxxxx Xxxxxxxx xxx xxxx xxx xx Xxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxx.
• Xxx Xxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xxxxx xxx xxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, xx xxxxxxx xxxx xxxxx xx xxxx xxxxxxxxxx Xxxxxxxxx xXXX Xxxxxxxxxxxxx xxx xx.x.xxxx, X xxxx x xx x Xx xxxx.

Xxx Xxxxxxxxxxxx xxxx Xxxx xxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxxx xxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx: xx Xxxx xx xxx xx. Xxxxxxxxxxxxxxxxxxxx, xxxx: xx. Xxxx xx xxx xx. Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxxx xxxxxx.

Vorübergehende Zuordnung zu einem anderen Amt

Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xx xxx xxxxxxx Xxx xxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxx, xx xxxxxxx xx xxxx xxxxxxxx xx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxx xxx xxxxxxxxxx Xxx xx xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx x xxx xx xxxx Xxxxxxx x xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx XXX xxxx xx XXXx.

XXXXXXXXX:xxxxxxXxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx xxxx Xxxxxx xxxxxxxx. Xxx Xxxxx xxxxxxx xxxx xxx Xxxxx, xxxx xxx Xxxxxxxxx xxxx xxxx xxx xxxx Xxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx xxxxxx xx xxx xxxxxxx Xxx xxxxxxxxxx xxxx.

Unterrichtsämter und auswärtige Lehrgänge

Xxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xXxxxxx, Xxxxxxxxxx, Xxxxxxxxx xxxxxxxxxx, xx xxxxxxx xx xxxx xxxx xxxx xx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx x xxxx xxx xxxxxx xxxx Xxxxxx x xxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxxx Xxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx XxxxxXxxxxxxXxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxx, xxxx xxx Xxxxxxxxx xxxx xxxx xxx xxxx Xxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx xxxxxx xxxxxxxxx xxxxxx xxxx.

Übernachtungskosten

xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xx xxx xxxxxxxxxxxxxx Xxxxx, xxxx Xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxx xxxx xx xxxxx Xxxxxxxxxx. xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxxxx xxx xxxxxxxx xxxx Xxxxxxxxx xxxxxxx xxxxxxx, xxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xx xxxx xxxx xx xxx Xxxx, xxxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxx, xxxxxxxxxxxx. Xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xx "Xxxxxxxxx" xxxx xxxxx xxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx, xxx xxx xxxxxxxxx Xxxxxxx xx xxxxxxxxxx. Xxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxxxx XxxxxxxxxxxxxXxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx.

Kürzung der Werbungskosten

Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxx. Xxxxx xxxx xx xxxx xxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxx, xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx xxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xx xxxxxxx, xxx xxxx xx xx x xxxx xxx Xxxxxxxxxxx xxx xx xx x xxxx xxx Xxxxxxx xxxx Xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxx xx xxxxxxxxxx xxxxx, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxx xxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xx xxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxx, xxxx Xxxx Xxxxxxx xxxx Xxxxxxxxxxx xxx xx XXX xxx Xxx xxxxxxx. Xx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx xxxxxx:

Xx xxxxxxxx xxx, xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxx xxxxx Xxxxx: Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxx x Xx. xx XXxXx xxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx xxx xxxx xxxx xxxxxx xxx xxxxxxxx xxxxxxx xxxx xxx Xxxxxxxx.

Doppelte Haushaltsführung

Xxx xxxx xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxx xxxxx xxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxx xxxxxx xxx xxx xxxxx xxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxxx, xx xx xxx Xxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxxxxx xxxxxxxx, xx xxxxx xxxxxxx xx xxx Xxxxxx xxxx xx xxxxx xxxxx Xxxxxxxxxxxx xxxxxx, xxxx xxx xxxx xx Xxxxxxxxxx xxxx. Xxxx xxxx xxx xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxx xxx Xxxxx xx Xxxxxxxx. Xxxxxxxx xxxx xxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxx Xxxxxxxx: Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx.

Sonderfall Langfristige Abordnung

Xx xxxx Xxxxxx, xx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxxx xxxx xxx xxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx: Xxxx Xxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxx xx, xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxx xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxx.

Xxxx xxxx xxx Xxx, xxx xx xxx Xxxxxxxxxxxxxx xxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx "xxxx xxx xxxxxxxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx" xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx. Xxxxx: Xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxx: Xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx
• Xxxxxxxxxxxxxxxxxxx: Xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx
• Xxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

8. Arbeitszimmer:
Wenn der Nutzende nicht alleiniger Eigentümer oder Mieter ist

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

Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xXXXx xxxx xxx xxxxx xxxxxxxxxxx: Xxxxx xxx Xxxxxxx xxxx Xxxxxxx, xxx xxx xxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxx, xx xxxxxxxxxxx Xxxxxxx, xxxx xxx xxx XxX xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx xxx Xxxx xxx Xxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxx xXxxxxx xxx x.xx.xxxx, XX X xxxxxx. Xx xx xxxxxxxxx xx xxxxx:

• Xxx xx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx XxX, Xxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx: xxx Xxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xx xx.
• Xxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xx xxx x xxxxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx.

Xx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxxxxxxx, xxxxx xx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xXXxXx xxxx XX X. xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxx Xxxxxx xxxxxx xx xxx Xxxxxx Xxxxxxxx xxxxxxxx xXxxxxxx xxx Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, xxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxx xxxxxx Xxx xxxxxxxxxxx. Xxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxx Xxxxxxxx, xxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxx.

Xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx: Xxxxx xxxxxxxxxxx xxx "xxx x Xxxxx" xxx Xxxx xxx, xxxxxxx xxxx xxx xxxxxxxxx xxx xxxxxxxxxXxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx, xxx xxx Xxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxx x xxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxx x.xxx XXX xxxxxxxxx. Xxxxxxx xxxxxx: Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxx xxxxx.

Eigentum

Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx.X. XxX, Xxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxx xxxxxxx xxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxx, xxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxx xxx xxxxxxxx Xxxxxxxx xxx xx xx x Xxxxxxxxxxxxxx, xxxx xx xxxx xxx xx x xxx Xxxxxx xxxxxxxx. Xxx xxx xxxxxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx. Xxx xxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxx, Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx, xxxx xx xxx Xxxxxx xx xxx x xxxxxxxx.

Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx.X. Xxxxxxx, Xxxxxx xxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxx, xxx xxx xxxxxxxxxx xxxxxxxx xxx. Xxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxxxxx Xxxxx xxxxxxx xxxxxx, xxxx xxxx xx xxxxxx Xxxxx xxxxxxxxxxxx, xxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXx Xxxxxxx xxxxx xxxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxx xxx XXX x xxxx xxxx xxx xx Xxxxxxx, xxxx xxx Xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx:xxxxxx"Xxxxx xxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxx, xx xxx Xxxxxxx xxxxxxxxx xx xxxxxxxxxxx Xxxxxxx xxxxxx xx xxxxxxx. Xxxxx xxxx xxxx xxxxxxxxxx xxxx, xxxx xxx xxx Xxxxxxxx Xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx xx xxxx xxxxxxx xxx xxxxx xxxxxxxx xxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxx."xxxxxxXxxxx: Xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xx xxxx xxxxx xxxxxxxxxxxxxxx xxxxxx xx, xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx. Xx xxx xxx xxxxxx xxxxxxxxxxxxx, xxxx xxxxx xxxxxxxx Xxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx XxxxxxxxxxXxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxx xxx xxx XXX xxx xxxxx xxx xxx Xxxxxxxx xxx Xxxxxx xXxxxxxxxxxxxxxxxXxxxxxxxxxxxxxx Xx. xxxxxx xxx x.x.xxxx, XX xxx x X xxxx x xxxx.

XXXXXXXXX:xxxxxxXxxx xxx Xxxxxxxxx xxxx xxx Xxxxx xxxxx Xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx, xxxxxxx Xxx xxxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx Xxx xxx Xxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxx xx.X. xxxx Xxx Xxxxxxxx xxxx xxxxxxx Xxxxxxxxx xxxx xxx xxxx xxx xxx XXXxXxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx XxxxxxxxxxXxxxxxxx xxxxxxx.

Mietobjekt

Xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx, xxx xxxxx xxxxxxxxxxx xxxxxxxx xxx xxxxxx, xxxxxxx Xxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxx. Xx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxx xx xxxxxxxxxxxxx:

Xxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx XxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx, Xxxxxxx xxxxx xx xx xxxxxx Xxxxx xxxxxx xx, xxx xxx xxxxxxxxxxxx xxxxxxxx xxx xxx xxxxx, xxx xxx xxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx, xxx xxxxxx Xxxxx xxx xxxxxxx xxxxxx xxxx. Xxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxx: Xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx
• Xxxxxxxxxxxxx: Xxxxxx Xxxxxx xxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx

xxxxxx

9. Trinkgelder:
Wem stehen sie zu und was bleibt steuerfrei?

Xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xx Xxxxxxxxxxx xxxxxxx xxxxx xx xxx Xxxxxx xxx Xxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx., xxxxxxx xxxxxxxxx xxx Xxxx xxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxx xxx xxxxx xxxxxxxxxxxxxxxxx xxxxxx.

Xxxxxxxxxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxx x xxxxxx xxx xxx xxxx x xx xxxxxx Xxxxxx xxxxxxxxxx xxx x Xx. xx XXxXx. Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx.

Xx xxxx xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx, xxxxxxx xxxxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx, xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx xxx Xxxxx xxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxx. Xxxxx Xxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxx, xxxx Xxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xx xxxxxx Xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxx xx xxxxxx xxxxx. Xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx xxx xxxxxxxxxxxxx.

Xxxx xxxxxxxxx Xxxx xxx Xxxxxxxxxxx xxx xxx xxx. "Xxxxxxxxxxxxxxxxx", xxx xxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxx. Xxxx xxxxxxx Xxxxxxxxx, xxx xxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxx xx xxx xxxxxxxxxxxxx Xxxxxx. Xxxx xxx xxx "Xxxxxxxxxxxxxxxxx" xxxxx xx Xxxx, xxxx xxxxxxxxxxx xxxx "Xxxxxxxxxxxxx" xxxxxxxx xxx, xxx xxxx xxxxxx xxx Xxxxx. Xxxxxxxx xxxxx xxx xxxx, xxxx xxx Xxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxx xxx...

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

XXXXXXXXX: Xxxxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx

xxxxxx

10. Prozesskosten:
Strafverteidigungskosten als Werbungskosten absetzbar?

Xxxxxxxxxxxx xxxx xxx Xxxxx xxxxx Xxxxxxx xxxxx xxxx xxxxx Xxxxxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxxxx xxxxx xx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx x xx Xxxxxxxxx xxx Xxxxxx xxxxxx x xxxx xxxx xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxx. Xxxxxxxxxxxxx xxx xxxx xxxxx, xxxx xxx xxx Xxxx xxxxxxx Xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxx xxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxx.

Xxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxx, xxxx xxx xxxxx XxxXxXxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxxxxxxxxxx xxx, Xxxxxxxxxxxxx xxxxxxxxxxxx xxx, Xxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx, xxxx xx xxxxx xx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxx, xxxxxxxxx Xxxxxxxxxx xx xxxxxxx. Xxxx xx xxxx xxxx xx xxx xxxxx xxxx...

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxx, xxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxx xxxxx, xxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx. Xxx xxx xxx Xxxx, xxxx xxx xxx Xxxx xxxxxxx Xxx xx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx xxx. Xxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxx Xxx, xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxx

xxxxxx

II. Privater Bereich

1. Prozesskosten:
Kosten für Strafverteidigung des Sohnes nicht absetzbar

Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx x xxxx xxxx x xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx. Xxxx xxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx, xxxxx xxxxxxxxxxXxxxxxxxxxxxxx. Xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX x xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx x xxxxxxxxx,xxxxxx"xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxx xxxxx, xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxx xx xxxxxxx"xxxxxxxxx xx Xxx. x Xxxx x XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxx XXxX xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxxxxxxXxxxxxxxxxxxx.

• Xxx Xxxx: Xxx Xxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxx, xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxx Xxxxxxxxx. Xxx Xxxx xxxxx xxxxxx xxxxx xxxxxxxxxxxxxx, xxx xx Xxxxxx xxx Xxxxxxxxx xxx xx xx XXxX xxx Xxxxxxxxx xxx.
• Xxxxx xxx Xxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxx xxxxx xxxx xxx xxx XXXxXxxxxxx xxx xx.x.xxxx
  xXXX X xxxxxxx xxx xxx xx.xx.xxxx xXXX X xxxxxx xxxxxxx xxxx. Xxxx xxx xxx XXX xx Xxxxxx XXX X xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xx Xxxxx xxx xx xx XXxX xxxx xxxxxxx xxx xxxx xx Xxxxxx XXX X xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxx xxx xx xx Xxx. x X. x XXxX xx Xxxxx xxxx xxx xxxx xxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxx xxxx xxxxxxxx xxx xxx xxxx Xxxxxxxxxxxx xx xxxx xxxxxxxxxxx xxxxxx.
• Xxxx xxxxx xxx xx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxx Xxxxxxxxx, xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxxxxxxxxx xxxxxx xxxxxxx, xxx xxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxx xxxxx xxxxxx xxxxxx Xxxxxxxxxxxxx xxx xxxx xxxxxx xxxx Xxxxxxxxxxx. Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xx xx Xxx. x Xxxx x XXxX xxxxx xxxxxxxx, xxxx xx xx Xxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxx xxxx, xx xxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx, xxxxxxx xx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxx.

XXXXXXXXX: Xxxx xxx Xxxx xxxxxx xxx Xxxxxx xxxxx xxxxxxxx xxxxxxx. Xxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx x xxxxxxxxxxx x xxxxxxxxx. Xxxxxxxxxx xxxxxx xxxx xxxxx Xxxxxx xxxxxxxxxx. Xxx xxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxx xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxxx xxxxxxXXXxXxxxxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxx

xxxxxx

2. Krankheitskosten:
Kosten für medizinische Heilhypnose steuerlich absetzbar?

Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx, xxxx xxx xxx xxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxx xxxxxx, xx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxxxxxxxxXxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx xXX Xxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

• Xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx, xxx xxxxx Xxx xxxx xxxxx xxxxxxxxx xxx xxx Xxxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx xx xxxxxxxxxx xxx, xxxxxxxx xx xx Xxx. x Xx. x Xxxxxx. x xxx x XXxXX xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxx xxx. xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx.
• Xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx xxx xx Xxx. x Xx. x Xxxxxx. x XXxXXx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxxxx: Xxxx xxx xxx Xxx xxxxxx Xxxxxx xxxxxxxx xxxxxxx
• Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx

xxxxxx

3. Handwerkerleistungen:
Reparatur des Autos nicht begünstigt

Xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xx x, 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. Xxxxxxxxxx xxxxxxxxxxx xxxx xxxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx, xxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xx Xxxxx xxxxxxxxxxxxx xxxxx. Xxx Xxxxx xxx xxx, xx xxxx xxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxx.

Xxx Xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxx xxxxxxx xxxx xxxxx xxx Xxxxxxxx x.X.x. xx xxx XXxX. Xxx Xxxxxxxxx, Xxxxxxx xxx Xxxxxx xxxxx Xxx xxx xxxxx xxxxxxxxxxx xXX Xxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

• Xxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxx xxxxxxxx, xxxx xxx xx xxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx, xxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xxx XXxX xxxxxx xxxxxxxx xxxx xxxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx, xxx xxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxx xxxxxxxxx, xxx xxxx xxx Xxxxxxxx xxx. xxx Xxxxxx xxxxxx.
• Xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx, xxx xxx Xxxxx xx Xxxxxxxx xxxxxx, xx xxx xxxx xx xxx XXxX xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxxxx, Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxx, xxx Xxxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxx, Xxxxxxxxx, XX xxx xxxxxxx, xxxxxx xx xxxx xx Xxxxxxxxxxxx xxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx, xxx Xxxxxxxxxxxxxxx, Xxxxxxxx, Xxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx, xxxxx xxxx xxx Xxxxxxxxx, Xxxxxxx xxx Xxxxxx xxx Xxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxxx.
• Xxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxx Xxxxxx xxx. Xxxxx xx xxxxx Xxxxxxxx xxxxxx. Xxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxx xxxxx. Xxx Xxx xxx xxxxxx Xxxxxxxxx xxxxxx xxxxx xxx Xxxxxx xxxx Xxxxx xx xxxxx Xxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxx Xxxxxxxx. Xxx Xxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxx xxx Xxx xxxxxx xxxxxxxx xxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxx, xxxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx, xxx xxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxxxxx xxxxx xxxx xx xxx XXxX xxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

III. Kinder

1. Kinder ohne Arbeitsplatz:
Kindergeld trotz Terminversäumnis bei Arbeitsagentur

Xxxx xxxxxxxxxxx Xxxxxx xx Xxxxx xxx xx xxx xx Xxxxx xxxx xx xxxx Xxxxxxxxxx, xxxxxx xxx Xxxx xxx xxx Xxxxxxx xxxx Xxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxx xxx xxx xx Xxx. x Xx. x XXxXx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxx, xxxx xxxxxx xxxxx xxxxxxxxx Xxxxx xx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxx, xxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxx Xxxxxx xxxxxxx xxx xxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxx xxxx Xxxxxxxxxxxx

xxxxxx

2. Kindergeld:
Praxisjahr zwischen zwei Ausbildungen als Teil der Erstausbildung?

Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx, xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxx xxx xxxxxxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx xxx xxx xxx Xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx xxxx. Xxxxxxx xxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxx, xxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xXxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

• Xx xx xxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxx, xxx Xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxXxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xx. Xxxxxxxxxxxx xxx xxxxxxxx, xx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx. Xxxxxxxx xxxx xxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xx xxxxxxxxxx xxx xxxxxxxxx xx xxxxxxxxxxx, xx "xxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx.
• Xxxxxxxxx, xxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxx xx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx, xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxx xx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxx xxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxxxxx, xxxx xx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.
• Xxxxxx xxxx xxxxxxxxxxxx, xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xXxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxx, xx xxx xxxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xx xxxxx Xxxxxxxxxxxxxxxxx xxx x.x. xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxx xxx xx xxxxxxx, xx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx "xxxxx xxx Xxxxxxxxxx" xxxxxxxxxxxxx xxxx. Xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
• Xxxxx xxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx. Xxxxx xxxxx xx xxx xxx Xxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxx xxx Xxxxxxxxxx
• Xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx
• Xxxxxxxxxxxx Xxxxxx: Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx

xxxxxx

IV. Nebentätigkeit

1. Sportvereine:
Sind Zuschüsse der Gemeinde umsatzsteuerbar?

Xxxxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxx xxxx xxxxx Xxxxxxxx. Xxx xxxxxx Xxxxx xxxx xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxx xxxxxxx. Xx xxxx xx xxx Xxxxx, xx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxx xxx Xxxxxxxx xx xxxxx Xxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx xx xxxxxxxxx xxxxxx Xxxxxxxxxx xxx xxxxx xxxxxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx xxx, xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

• Xxx Xxxx: Xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx. Xx xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxx, xxx Xxxxxxxxx xx xxxxxxxx, xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xx xxxxxx. Xxx Xxxxxx xxx xxxxx xxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxx xxxx xxxxx xxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xx, xxxx xxx XXX xxx xxxxx Xxxxxxxxxx xxxxxxxxx. Xx xxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx Xxxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxx xxxxx xxxxxxxxxxx xxxxxx Xxxxxxxx xxxxx xxx xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx, xxxxxx, xxxx xxx Xxxxxxxx xxxxxx xxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxx, xxxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xx xxxxxx xxxx xxx xxxxx xxxxxx Xxxxxxxx xxx.

XXXXXXXXX:xxxxxxXxx xxxxx Xxxxx, xxx xxxxxxx Xxxx. Xx xxxxxxxxxxxxxxxxx Xxxx xxx xxx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx, xxxx xxxx xxxxxx Xxxxxxx xxxx xx xxxxxxxx Xxxxxx xxxxx x xxxxxxxx xxxx, xxxx xx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxxxxx xxxx xxx xxxxxxxx xxxxxxxx. Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxxxxx, xx xxx xxxxxxxxx xxx xxx xxx xxxxxxxxx XXXxXxxxxx xxxxxxxxx xxxx. Xxx xxxxx xxxxxxx xxx xxxxxxx, xx xxx xxxx xxxxxxxxxxxx xxxxx, xxxxxxxxx Xxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxxx.

xxxxxx

2. Sportvereine:
Gesonderte Leistungen sind zu versteuern

Xxx xx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxx xxxxxxxx xxxx xxxxx Xxxxxxxx. Xxx xxxxxx Xxxxx xxxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xx xxxxxxxx xxx Xxxxx, xx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx, xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xx Xxxxxxxxxxx xxxx xx xx xxxxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx xxxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxxx Xxxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxx. Xxxxx xxxxxxxx xx xxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxx xxx xx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xx. Xxx xxx Xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xx x Xx. xx Xxxxxx. x XXxX xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx, xx xx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx xxxxx, xxx xx xxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx.
• Xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxx xxxxx, xx xx xxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx XXX xxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx xxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxx XXxXxxxx xXxx. xxx Xxx. x Xxxxxx. x XxXxXxxxXXx xxxxxxx xxxxxx. Xxxx xxx XXX xxxxxx xxxx xxx xxxxx xxxxxxx xxxxxxxxxxxx, xxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xx. Xxxxxx xxxxxxxxx, xxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx XXxXxxxx xxxxx xxxxxxxx xxx xXxXXxXxxxxx xxx xx.xx.xxxx, Xxxxxxxxx. Xxx xx xxx XXX xxxxxxxx xxxxxxxxxxxxxx xxx XxXXxXxxxxxxxxxxxxx xxxxxx xxxx, xxx xx xxxxx xxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx x X X xxxxxx.
• Xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xx Xxxxxxxxxxx xxxxx xxx xxx "xxxxxxxxxxx Xxxxxxxxxx", xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxxx xxx XxXX xxxxx xxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx, xxxxx xx xx Xxxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxx xxx XXX xxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxxx xxxxxxx Xxxxxxx xxxx xxxxx xxxxxxxxxx xxxx, xxxxxx xx xx "xxxxx" Xxxxxxxxxxxxxxxxxx xxxx. Xxxx xx Xxxxx xxx xxx "xxxxxx" Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx x.x xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxxx: "Xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx, xxx xxxx xxxxxxxx xxxx, xxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxx xx xxxxxxxxxxxx, xxxxx xx xx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxx."xxxxxxXxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxx xxxxxx xxxx xxxx xxxx xxxx xxxxx xxxx xxxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxx.

xxxxxx

3. Sportler:
Gewerbliche Werbetätigkeit und Zahlungen der Sportförderung

Xxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx.xxx XXXx. Xxx xxxxxxxxxxxxx Xxxxxxxx xxx xx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx X xxx xxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx. Xx xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx "Xxxxxxxx" xxx.xxx XXXx xx, xxx xx xxx xxxxxxxxxxx xxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx, xxx xx xxx xxxxxxxxxXxxxxxxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxx xxx xxxx x.xxx XXX xxxxxxxx xxx, xxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxx xx, xxxxx xx Xxxxxxxxxxxxxx xx xxxxxxxx Xxxxx xxxxxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxx, xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxx. Xxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxx Xxxxx xxx xxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

• Xxxxx xxxx xxxxxxxx xx xxxx xxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx.
• Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx, xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx.
• Xxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xXxxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xXxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
• Xx Xxxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxxx, xxxx xxxx xxxxxxxx xxxxx xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxx xxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxx xxxxxxxxx xxxx.
• Xxxxx xxxx xxxx xxxx xx Xxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxx xxx xxxx xxxxxxxxxxxxxxx xxx xxx xxx xxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxx. Xxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xXxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx.
• Xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxx xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx XXXxXxxxxx xxx x.x.xxxx, X X xxxxxx. Xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx.

xxxxxx

V. Eigenheim und Vermietung

1. Gebäudeabschreibung:
AfA-Zeitraum per Gutachten verkürzen - nur noch in 2022

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

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxx Xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx XXX xxx xxxxx xxx Xxxxx xxxxxxxx: Xxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxx xxx XxXxXxxxxx xxxxxxxx xxxxxx xxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx X, xxxxxxxxxxxxxxx.

XXXXXXX xxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xx xxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxx, xxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx xx xxxxxx. Xxx Xxxxxxxxxxx xx xxx xxxxxxxxx xxxxxxxxx xxxxxx: "Xxx xxxxx xxx XXX xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xx Xxxxxx xxx XxX xxxxxx xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx. Xxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx x Xxxxxx x Xxxx x x xxxxxxxxxx x XXxXx xxxxxxxxxxxxxxx."

Xxxxxxxx:

• Xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxx xxxxxx, xxx xx xxx x. Xxxxxx xxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxx. Xxxx xxxx xxxx xx Xxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxx xx xxx xxx xxxxxxxx XxXxXxxx.
• Xxxxx xxxx xxx xxxxxxx XxX xxxx Xxxxxxxxxxxx, xxx xx xxx x. Xxxx xxxx xxxxxxxxxxxxxx xxxxxx, xxx x Xxxxxxx xxx x Xxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxx xx Xxxxxx xxxxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxx: Xxx xxxxxxx Xxxxxxxxxxxx
• Xxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx
• Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

2. Wohnungskauf:
Neue Arbeitshilfe zur Kaufpreisaufteilung für AfA-Zwecke

Xxx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx, xxxxxxx xxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxx Xxxxx xxx Xxxxx xxx xXxxxxxxx: Xxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxxxx xxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxx xxxx xxx xxxxxxxx xxx xxx Xxxxxxxxx, xxxxx xxxxxx xxx xxx Xxxxxxxxxxx. Xx xxxxxx Xxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxx xxx Xxxxx xxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxxxxxxxxx xxx xx xxxxxxxxx, xxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx xx xxxxx Xxxxx xxxxxxxx,xxxxxx"xxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx"xxxxxxxXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxx xxx xxxx xxxxxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xx Xxxx xxxxx XxxxxxXxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx. Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxx. Xxxx xxx xx xxx Xxxxxxxxxxxxxx xx xxx xxx: Xxx xxxxx xxxxxxxx xxxx xx xxx Xxxxxxxxxxxxx, xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx xx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx.

Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxx xxxxxxxx, xxxx xx xx xxxxx Xxxxxxxxxxxxxx xxxxx. Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxx, xxx xxx xxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx, xxxxxx xxxxx xxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx XXX xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx. Xxx XXX xxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx, xxxx xx xxxxxxx xxxxxx Xxxxxx. Xxxxx xxxxxx xxxxxxx xxxx xxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx. Xxx xx xxxxx xx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxx.

XXXXXXX xxx xxx XXX xxxx xxxx Xxxxxxx xxxxxx "Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx" xxxxxx xxxxxxxx. Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xXxxxx: Xxxxxx xxxxx. Xxxx xxxx xx xx xxxxxxxxxXxxxxxxxxxxx xxx xxx Xxxxxxxxx. Xxxx xxxx xx Xxxxxxx xxxx xxxx xxxxxx, xx xxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxx xxx xxx xxxx xxxx xxxxxx xxxxxxxxx xxx xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx "Xxxxxxxxxxxx" xxxxxxxxx xxxxxx, xxxxxx xxxxx xxxxxxxxxxxxxx xxx, xxxx xxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxx xxxxx Xxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

3. Vermietung an Angehörige:
Kleinere Fehler sind steuerlich zu verzeihen

Xxx xxxx Xxxxxxx xx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxx, xxxx xx xxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxx. Xxxxxx xxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx xxxxx Xxxxx xxx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxx xxxx. Xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx. Xxxxxxx xxx xxxxxxxx, xxxx xxx xxx. Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxxx xx.X. XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx. Xxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxx xx, xxxxxxxxx xx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxxxxxxxxxx xxx, xxxx xx xxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx xxxx, xxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxx xxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx

xxxxxx

4. Grunderwerbsteuer:
Abgabe auch auf künftige Erschließungskosten fällig?

Xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxx xxx Xxxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx. Xxx xxxx xxxx, xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxx xxxxxxxxx xxxx, xxxx xxxx xxxxx xxxxxxxxxx xxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xx xxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xx Xxxxxxxxx xxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxx xxx xxxxxx xxx xxx xxxxxxxx Xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx, xxxxxxxx xxx Xxxxxxx xxxxxxx, xxx xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx.
• Xxx XXX xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxx, xxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxx xxxxxx, xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxx xxx Xxxxxxxxxxx xxx xxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxxxxx Xxxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx xxx xxxx xxx Xxxxxxxx xxxxxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxx xx xxxxxx. Xxxxxx Xxxxxx xxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxx Xxxxxxxxxxx xx xxx xxxxxxxxx XXXxXxxxxx xxxxx xxxxx, xxxx xx xxxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxx, xx, xxx xxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx xxxxxx xxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx: Xx xxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxx xxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx x xx xxx xxxxx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx xx xxx xxxxxxx Xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxx XXX xxxx xxxx xxxxxxx Xxxxxxxxxx xx xxxxxxxxxx Xxxxx xxxxxxxxx xXx. XX X xxxxx xxx XX X xxxxxx. Xxx Xxxxxxxxxxxx xx xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx XXX xxx xx xxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxxx xxxxxxxx, xxx xx xx xxxxxx xxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

5. Kleine Fotovoltaikanlage:
Aufladen des Elektro-Firmenwagens ist unschädlich

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

Xxx xxxxxx xx xxx XXXxXxxxxxxxx xxx xx.xx.xxxx xxxxxxxxx: "Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxx ... Xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxxxx xxxxx Xxxxxx xxxx xx xxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxxxx xxx XXX xx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx." Xxx xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxx xxx XxxxxxxxXxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx XxxxxxxxXxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxx XxxxxxxxxxxxXxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxx.

Xxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx Xxxxxxx xxxxxxxx: "Xxx Xxxxxxxx xxxxx XxxxxxxxXxxxx x xxxx xxxxx xxxxxxxxxxx xxxxxxxxx x xxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx."xxxxxxXxxxx xxxx xxx Xxxxxxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxx xxxx xxx xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxx
• Xxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx

xxxxxx

6. Fotovoltaik:
Steuerliche Behandlung von zeitgleich eingebauten Speichern

Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xx xxxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxx xxxxxx xx xxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxx xxxxxx, xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxx, xxxxxx x xxxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxx x xxx xxx Xxxxx, xxx xxx Xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xx xxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxx: Xxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx xxxxxx xxx xXX XxxxxxXxxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxx.

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

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XXXXXXXXX:xxxxxxXxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xx xx xX xxxxxxx Xxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxx xxxx xxxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx. Xxxx xxxxx xxxxxxxxxx xx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxx xxx x xxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxx x xxxxxxxx xxxxx xxxxxxx. Xxxxxxxx Xxx xx xxx Xxxxx xxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxx: Xxx Xxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx
• Xxxxxxxxxxx: Xxx Xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx

xxxxxx

7. Fotovoltaik:
Verbesserte steuerliche Förderung ab dem 1. Januar 2023 geplant

Xxxx xxxxxxx xxxxxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xXxxxxxxxx: Xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx x"XxxxxxxxxxxxXxxxxxxxx"x. Xxxxx: Xx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx. Xxxx xxxxx xxxxxxxxxx xx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx.

XXXXXXX: Xxx Xxxxxxx xxx x. Xxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx. Xx Xxxxxxxxx:

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxx

xxxxxx

8. Bauabzugsteuer:
Oftmals unbekannt, aber von vielen Vermietern zu beachten

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

Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxxx xxxx xx xx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx xxx xxx XXxXx. Xx xxxx xxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxxxxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxx xx Xxxxxxx xxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx XXxXx. Xxxx xxx xxx xxx xxxxxxx Xxxxx.

Die Bauabzugsteuer

Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxxx xx Xxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxx xx Xxxxxxx xxxx Xxxxxxxx xxx XxxxxxxxxxxxxxxxXxxxxxxxxxx xxxxxxxxxxx, xx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxx. Xx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxx xxx XXxXx. Xxxxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxx xxx. Xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxx xx xxxxxx Xxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxxxxx xxx xxxxxx Xxxxxxx xxxxxxxxxxx xxxx.

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Wer von der Bauabzugsteuer betroffen sein kann

Xx xx xx Xxx. x xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx, xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx. Xxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx xxxx xxxxx Xxxxx xxxxxx, xxxx xxx xxxx xxx xxxx Xxxxxxxxxxx xxxx, xxxx xxxxxxxxxxxx xxxxxxx xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx. XXXX: Xxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx! Xxxx xxxxx xxx xxx xxx Xxxxxxxxxxxx xxxx xx Xxxxx xx xxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx. Xxxx xx xx XXxX xxxxx xxxxxx xxxxx Xxxxxxxxxx. Xxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxx xxxx xxxxxxxxxxxxx Xxxx, xxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx x xxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxx xxxx xx xxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xx.X. xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxx.

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Wann Sie die Bauabzugsteuer nicht abführen müssen

Xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx Xxx xxxx xx xxx xxxxxxxxx xxxx Xxxxxxx xxxxx xx xxx Xxxxxxxxxxx xx xxxxxxxx:

Xxxx x:xxxxxxXxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxxxx Xxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx. Xxxx xxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxx xxxxxxxx, xxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxx, xxxx Xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x xX xxxxxxxxxxxxx :xxx, Xx. xx, xxx:

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• Xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxx xxxxxxxxxx, xxxxxxx Xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx.
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Xxxxxxxxx:
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Xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xx xxxxxx xxx Xxxx xxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx, xx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxxx. Xx xxxxxxx xxxxx Xxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx.

Xxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xx xxx xx xxxx Xxxxxxx xxxxxx xxxxxxx, xxx xxxxxx xxxx Xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxx xxxxxxxxx, xxxxxx xxxxxx xxxx xxx xxx Xxxxxxx xx xxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxxxxxxx xxxx xxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xXxxxx, Xxxxxxxxxxx, Xxxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxx xx xxx xxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx.

Xxxx x:xxxxxxXxx xxxxxxx xxxxxxxx xxxx Xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxx Xxx xxxxx xxxx xxx xxxx Xxxxxxxxx xxxxxxxxx xxx xx Xxx. x XXxXx. Xx xxxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxx: Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxxx xx xxxxxxxxx. Xxxx XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x xX xxxxxxxxxxxxx :xxx, Xx. xxx.

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Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxx xxxx xxxxxxxxx xx Xxxxxxxxxxxxxx xxx xxxxx xx Xxxxxxxxxxxx xxxx xx Xxxxxx! Xxxxxx xxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx Xxx xxx xxxxxxxx Xxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx, xxxx Xxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xx.xxx XXX. Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxx.
Xx xxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxx xx xxxxxx Xxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx, xxxxxx Xxxx Xxxxxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxx xxxx.

Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx. Xxxxx xx xxxxx Xxxxxxxx xxxx xx xxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxx xxxxxxxx Xxxxxxxxx, xxxxxxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxx:
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Xxxx x:xxxxxxXxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx xxx xxxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxxxx xxxxxxxxx. Xx xxxx xxxx xxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxx XXxXx.Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxx xxxxxxxxxxx xxxx xxxxxxxxx, xxxx Xxx xxx Xxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxx Xxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

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xxxxxxxxxxxx

VI. Renten und Pensionen

1. Rentenbesteuerung:
Rente aus Versorgungswerk ist keine Folgerente

Xxxxxx xxxxxx xxxxxxx xxxx xxxxx xxxx xxxxxxxxx, xxxxxxx xxxxxxxxxxx "xxx" xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxx, xxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx. Xxx xx Xxxxx xxxx xx Xxxxx xxxx, xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxx xx xxxx xxxx xx xxxxx xx Xxxxxxx. Xxx xxxxxxxxx xx, xxxx Xxxxxx xxxxxxxxxxx xxxxxxxx, xxx xxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxx xxxx "Xxxxxxxxx" xxxxxxx xxxx xxx xxxx xxxxx xxxxxxx xx xxxx "Xxxxxxxxx" xxxxxxx. Xxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxxx xxx "Xxxxxxxxx" xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxx "Xxxxxxxxx". Xx xxx Xxxxxx xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx. Xxxxxxxxxx xxx xxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx xx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxX.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxxxxx Xxxx xxxxxxx xxx Xxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxx: Xxxx xxx xxxxxx Xxxxxx xxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx, xx xxxx xxx xxx xxxxxxxxx Xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xXX Xxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxx.

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• Xxxxxxxxxxx: Xxx Xxxxxxxxxx xxx xx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxX xxxxxx xxxxxxxxxxxxx xxxxxx xx, xxxx xxx xxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxx xXxxxxxxXxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxxx xxx xx Xxxxxxxxxxx xxxxx xxxxxxx, xxxx xxx xxxxxxxxx xxxxxxxx Xxxxx xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxx xx xxx Xxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxx, xxxx xxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxx x Xxxxxxx xxxx xxxxxxxxxxxxxx xxx xxx Xxxxx xxxx xxxxxxx xx Xxxxxxxx xxxxxx. Xx Xxxxx xxxx xxx xxx XX XxxxxxxxxxXxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx xxxxxxxxxxx "Xxxxxxxxxxxx" xxxxx xxx Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx, xxxx xxxx xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xXX XxxxxxxxxxXxxxxxxx xxx x.x.xxxx, x X xxxxxxx. Xxxxx xxxxxx Xxxxxx xxxxx xxxxxxxxxx xxx Xxxxxxxx xxxxx xxx Xx. X X xxxxx xxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxx
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2. Rentner:
Auszahlung der Energiepreispauschale im Dezember

Xxxx Xxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xx Xxxxxxxxx xxxx Xxxxxxxx xxx xxxx Xxxxxxx, Xxxxxxxxxxxxxxxxxx xxxx XxxxxxxxXxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xx Xxxxxx xxx. Xxxxxx xxx xxxxx Xxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxx xxx xxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxxx xxx Xxxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx.

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xxxxxx

VII. Selbstständige

1. Influencer:
Steuerguide der Finanzverwaltung

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2. Künstlersozialversicherung:
Abgabe steigt in 2023 auf 5,0 Prozent

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3. Firmenwagen:
Leasing-Sonderzahlung bei Anwendung der Kostendeckelung

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4. Firmenwagen:
Das Ende für das Dezember-Leasing-Modell?

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VIII. Steuergrundlagen

1. Verbindliche Auskunft:
Gebührenpflicht auch bei Rücknahme des Antrags

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