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I. Beruflicher Bereich

1. Inflationsausgleichsprämie:
Steuerfreiheit für Sonderzahlung vom Arbeitgeber

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2. Doppelter Haushalt:
Zweitwohnung auch ohne erste Tätigkeitsstätte absetzbar?

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3. Sozialversicherung:
Die Beitragsbemessungsgrenzen im Jahre 2023

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4. Leiharbeitnehmer:
Bei nur befristeten Einsätzen keine erste Tätigkeitsstätte

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5. Firmenwagen:
Familienheimfahrten bei teilentgeltlicher Fahrzeugüberlassung

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6. Fahrten zur Arbeit:
Was gilt bei mehreren Dienstverhältnissen?

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7. Lohnsteuer-Haftung:
GmbH-Geschäftsführer darf eigene Lohnsteuer abziehen

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• Xxxxxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx, xxx xxx xxx xxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx.

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

XXXXXXXXX:xxxxxxXx xxx Xxxxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx. Xx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xx xx Xxx. x XXxX xxxxxxxx Xxxxxxxxxxxxxx xxxxx, xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxx xx xxxxxxxxx. Xxxx xxxxxxxxx: Xx xxxxx xxxxxx Xxxxxxx xxxxxxxx xxxxxx Xxx xxxxxx xxxxxxxxx.

xxxxxx

8. Arbeitszimmer:
Unangekündigte Wohnungsbesichtigung durch das Finanzamt

Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxx xxxxxxxxx xx xxxxxxxxx. Xxxx xxxxxx x xxxxxxxxx xxxxxxxxxxxx x Xxxxxxxxxx xxx xxx xx xxxxxxxx Xxxxxxxxxxxxx. Xxxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx, xxx Xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx, xx Xxx xxxxxxxxxxxxxx xx xxxxxx, xxxxx Xxxxx xx xxx xxx Xxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxx xx xxxxxxx. Xxxx xxxx Xxx xxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxx Xxxxxxx xx Xxxxx Xxxxxxx xx xxxxxxxxx. Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxx xxx xxx Xxxxxx xxx "xxxxxxxxxxxxxx."

Xxxxx xxxxxxxxx xxxxxxxx Xxxx xxxxxxx xxxx Xxxxxxxxxxxxxx, xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxxxxxx xxxxx xxxxx xxx "xxxxxxxxx" Xxxxxxxxxxxxx xxx xxx Xxxxx, xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxx xxxx xxx xxxxxxx xxxxxxx, xx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxx. Xx xxxxxxxxxxx xxxxxxxxxx, xxxx xx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx. Xxx Xxxxxx xxxxxx xxx Xxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxx xx xxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx xxxxx xxx xxx xxxxxxxx, xxx xxx Xxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxx xxxxx xxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx xxxxx xxx xxxxxxxxxx xxx, xxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxx.

Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxx xxxxxxx Xxxxx xxx. Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx. Xxxx xxxxx Xxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxx xxxxxxxxx. Xx Xxxxxxxx xxx xxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxx, xx xxxxx xxxxx xxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx.

XXXXXXX xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx. Xxx xxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xx.X. Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx.

Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxxx xxxxxxx xxxx xxx Xxx. xx Xxx. x xxx Xxxxxxxxxxxxx, xxxx xxx xxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx.

Xxx xxx XXX xxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxx, xxxx xxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx. Xxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxxxxxxx xxxxxxxxx Xxxxxx xx.X. Xxxxxxxx xxxx Xxxxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxx xxxx xxxxx xxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx. xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xx xxxxx Xxxxxxx xx xxxxxxxxx. Xxxx xxxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxx xxxxxxxxxx, xxx xxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxx xxxxxx x xxxxxxxxx xx xxx Xxxxxxx x xxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx XX xxx x.x.xxxx xXXX xxxxxxx, xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx, xxxxxxx xxxxxxxxxxx xxxx xxx xxxxxxxxx XXXxXxxxxx xxxxxxxxx xxxx.

xxxxxx

9. Midijobs:
Erweiterung des Übergangsbereichs

Xxx x.xx.xxxx xxxxx xxx xx xxxxxxxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxxxxx, xxx xxxx xxx xxx Xxxxxx xxx xxx,xx XXX xxx x.xxx XXX. Xxx xxxxxx: Xxx xxxxxxxxxxxxxx xxx XxxxxxxxXxxxxx xxx xxx XXX xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xx xxxxxx xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xx xxx Xxxxxxx xxxxxx xxx xx Xxx. x xxx xx XXX XXx.

XXXXXXX: Xx xxx x.x.xxxx xxxx xxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxxxxxxxx, xxx xxxx xxx xxx,xx XXX xxx x.xxx XXX xxx xx XXX XXx "Xxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx"x.

XXXXXXXXX:xxxxxxXxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxx. Xx xxxxxxxx xxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx XXXx xxxxxxxxx xxx xxxx Xxxxxxx xx Xxxxxxx xxx xxxx xxxx xxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx.xxx XXX xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xx Xxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx x XXX xxx xxxxxx xxx xxx Xxxxxxxxxx xxx x.xxx XXX xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xx Xxxxxxx xx. Xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

xxxxxx

II. Privater Bereich

1. Vorsorge:
Krankenversicherungsbeiträge an einen Solidarverein abzugsfähig?

Xx xxxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxx, xxxx xxxxxxxxxxx: xxxxxxxxxXxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxx Xxxxxx. Xxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx Xxx, xxx xxx xxxxx xxxxxxxxxx. Xxxx xxx xxxxxXxxxxx xxxxx xxxxxxxx Xxxxxxx xxxxx. Xxx xxxxxxx Xxxxxxxx, Xxxxxxxx xxxx Xxxxxxxx xxx xxxxx xxxxxxxxxx xxxx xx.xxx Xxxxxxxxxx. Xxx xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx, xxx xx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xx xxxx Xxxxxxxx:

• Xxxx Xxxxxx xxxxxx xxxx xxx xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxx xxx xxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx XxX xxxxxxxx.
• Xxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxxx Xxxxxxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxx xxx xxxxx xxxxx "xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx". Xxxxxx Xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxx xxxxxx xx xxxxxx. Xxxxx xxxxx Xxxxxxxxx: Xx xxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxx xxxxxxx xxxx xxxxxx Xxxxxx xxxxxxxxx, xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx.
• Xxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx.

Xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx

• Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxx XXxxXXXxXxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxx xxx xxx xx Xxx. x Xx. xx Xxxx x XXxXx.
• Xxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxx xx x Xxx. x Xx. xx XXX X xxxx xxxx xxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x Xx. x XXX xxxxxxxx xxx xx Xxx. x Xx. xxxxxxxxXxxx xxxxxxxXXxXx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxx" xxxxxxxxx xxx, xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx Xxxx x XXxXx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx, xxxxx Xxxxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx Xxxxxxxxxxx xxx, xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx.X.x. xx x Xxx. x Xx. xx XXX X xxxxxxxx xxx xxx xxxxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXX Xxxxxxxx, Xxxxxx xxx x.x.xxxx, xx X xxxxxx Xx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

2. Pflegekosten:
Wenn die Pflegekraft im Haushalt wohnt und verpflegt wird

Xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxx x xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx x xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx XXxXxxxxxx xxxxxxxx, xxx xx Xxxxxxxx xxxxx xxx xxxxxxxx xxxx xx xxx Xxx xxx Xxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxx, xxx xxx xxxxx xxxxxxxxxx Xxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxx xxx, xx xxx xx xxxxxxx Xxxxx Xxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx.

• Xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxx xx Xxxxx xxxx xxxx Xxxxxxxxxxx xxx XXX xxx Xxxxx xxx xxxx Xxxxxxxxxx xxx XXX xxx Xxxxx, xxxxxxxxx x.xxx XXX xx Xxxx xxx x xxx XXX x xx x xxx XXX x x.xxx XXXx. xXX XxxxxxxXxxxxxxxxxx xxx x.xx.xxxx, x X xxxxxxxx XX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx.
• Xx Xxxx xxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxx: xxxxxxxxx xxx XXX xxxx Xxxxxxxxxxxxxxx xxx xxx XXX xxxx Xxxxxxxxxx, xxxx xxxxxxxxx x.xxx XXX xx Xxxx.

XXXXXXX: Xxxxxxxxxx xxx xxx Xxxx xxxx Xxxxxxxxxx xx xx x xx xxxxxxx, xxxx xxxxx xxxx xx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx x Xxx. x Xx. x XxXXx, xxxx xxxxx xxx xxx xxxxxx Xxxxxxxx xxxxx Xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxxxxxxxx: Xxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxx
• Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx

xxxxxx

3. Pfändungsschutz:
Freigrenzen-Rechner des Justizministeriums NRW

Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxx, xxxx Xxxxxxxxx xxxx xxx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxxx XXX xxxxx xxx Xxxxx xx XxxxxxXxxxxxxxx XxxxxXxxxxx xxxx xxxxxxxxxxx.

XXXXXXX xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx XxxxxxxxxxXxxxxxxxx xxxxx XxxxxxxxxxxxxxxxxxxxxxXxxxxxx xxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxx, xxx xxx Xxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxxx Xxx xxxx xxx xxx XxxxxxxxxxxxxxxxxxxXxxxxxxxx xxx Xxxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxx XXX xxxxxxxxx xxxxxx. Xxxxx xxxxx Xxx xxx Xxxxxxxxxxxx, xxxxx xxx xxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxxx, xxxxxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxx xxxxxx xxxxxxxxxxxx. Xxx Xxxxxxx xxxx xx XXXXxXxxxxx xxxxxxxxxx. Xxx xxxxxxx xxx xxxxxxxx xxxxxx xxx XXXxXxxxx xxxxxxxxxxxxx. Xxxx xxxx xx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxXxxxxxxxx.

xxxxxx

4. Krankheitskosten:
Aufwendungen für Besuche eines Thermalbades absetzbar?

Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX x xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx x xxxxxxxxx, xxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxx xxxx xxxxxxxxx xxx Xxxx xxxxxx, xxx Xxxxxxxxx xxxxxxxxxxxxx xx xxxxxx xxx xxxx Xxxxxx xx xxxxxxx. Xxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxx.

Xxx xxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxx, xxxxx xxxxxxxxx Xxxx: Xxxxx Xxxxxxxxxxxxxxxxx xXxX xxx xxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxx "xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx". Xx xxx Xxxxxxxxxxx xxxxxxxxxxx xx xxxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx, xxxxx Xxxxxxxxxxxxxx,xxxxxxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxx xxxxxxxxxx, xxxx xxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx.

Xxxx xxxxxxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xx xxx Xxxxx xx Xxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxx, xxx Xxxxxxxx xxxxx Xxxxxxxx xXxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xx Xxxxxx xXxxxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxxxxxxxxXxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxx xxx Xxxxx xxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxx xxx xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxx xxxx xxxxxx xxx, xx xxxxx Xxxxxxxxxxx xx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxx xxxxxxxxxxx, xxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxx xxx xxx xxx xxx xxxxxxxxxxx Xxxxxx xxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxx xxx Xxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxx xXX Xxxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

XXXXXXXXX: Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxx xxxx xxxxxx xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxx Xxxxxx, Xxxxxxxxxxxxxx xxxx xxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx xx.X. Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx. Xx xxxxxxx xxxxx, xxxx xxxx xxx xxxxxxxxxxx Xxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxx xxx xxx xxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx Xxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxx xx Xxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxxx xxxxxxxxxxx Xxxxxx.

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

xxxxxx

5. Krankheitskosten:
Rückentraining im Fitnessstudio steuerlich absetzbar?

Xxxxx xxx Xxxxx Xxxxxxxxxx xxxxxx Xxxx Xxxxxxxxxx, xxxxxxx xxxx xxxxx Xxxxxxxx "xxxxx Xxxxxxx". Xxxxxxx xxxx Xxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxx.xxxxxx"Xx xxx xxx Xxxxx xxx xxx Xxxxx!"xxxxxxXxx xxxxxx xxxxx xxxxxxx xxx. Xxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxx xxxxx xxx Xxxxxxx: Xxxx xxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx, xxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx

Xx xx, xx xxxxxxx xxxxxxxx. Xxxx xxx XXXxXxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxx, xxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxx, xxxx Xxxxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxx, xx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xx xxxxxx xxxx xx xxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxx xx xxxx xxxxxxxxXxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xx Xxxxxxxx xxxxx. Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxx xx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx:

• Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx.
• Xxxxxx Xxxxxx xxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx.
• Xxx Xxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxx, x.X. xxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxxx xxxx xxx xxx Xxxxxxx xxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx. Xxxx xxxxxxx xx xxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxXxxxxxxxxxxx xxxx xxx XxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxXxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx! xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

• Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxx xxx XxxxxxxxXxxxxxx "XxxxxxXxxxxxxx" xxxxxxx. Xx xxxxxxxxxx xxxx Xxxxxxxx xxxxx, xxxx xx xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xx xxxxxxxxx xxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xx XxxxxxXxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx, xx xxx xxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xx xxx xxxx xxx xxxxxxxxxxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. xx xxxxxxxx xxxxx, xxxxxxxxxxxxxxx. Xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxxx XxxxxxXxxxxxxx xxxxxxx xx xxxx xxxxx xx xxx Xxxxxxxx xxxx Xxxxxxxxxxx. Xxx Xxxxxxxx xx XxxxxxXxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xXxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx.x xxxxxxxxxxxxx. Xx xxxxxxx xxxx xx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx.
• Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx!x xxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxx xx Xxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxx xx xxx xxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xx xx Xx. x XXxX xxxxxxxx. Xxxx xxx xxx Xxxxxx XxxxxxXxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx. Xxxx xxxxx xxx xXxxxxxxxxXxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxx xx Xxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxx", "Xxxxxx" xxx "Xxxxxx Xxxxxxxx" xxxxxxxxx. Xxxxxxxxx Xxxxxxxxxx xxxxxx xxxxx Xxx xxxx xxxxx xxx xxx xxxxxxx, xxxxxxx xxxx xxxxxxxx Xxxxxxxx xx Xxxxxxxx xxxxxxxx, xx xxx Xxxxxxxxxx xx xxxxxxxx, xxx Xxxxxxxxxxxx xx xxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxx xx xxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxx xxxxx xx xxx xxxx xx xx XXxX xxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxx xx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxx xxx Xxxxxxxxx xxxxxxx Xxx xxxx xx XxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx: Xxxxxx Xxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxx xxx xx xxx XXX xx Xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx. Xxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx, xxx xxxxx xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxxx xxx xxx xxxxxxxxxx xxx. Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxx. Xxx xxxx xxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx: Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xx XXX xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxx x Xxx. x Xxxx x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxxxx: Xxxx xxx xxx Xxx xxxxxx Xxxxxx xxxxxxxx xxxxxxx
• Xxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx

xxxxxx

6. Hohe Energiekosten:
Energiepreispauschale auch für Rentner

Xxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxx xxxxxxx. Xxxxx xxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx XxxxxxxxXxxxxxx xxxxxxxxx xxxxxx.

Xx xxx x.x.xxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx X x X xxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx xxx XXXxxxxxxxxx Xxxxxxxx xxx Xxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxx xxxxx xxxx xxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxx XXxX, xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxx xxxx" xxx xx.x.xxxxx.

Xxxxx xxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx Xxxxxxx, xxxxx xxxxx xxxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxx xxxxxxxxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxx. Xxxxxxxxx xxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxx, xxxxx xxxxxx Xxxxxxxx, xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx.

XXXXXXX xxxxx xxx "Xxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx" xxxx xxx, xxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx XXX xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx.

• Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxx x. Xxxxxxxx xxxx Xxxxxxxx xxx xxxx Xxxxxxx, Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxx xxxxxxx xxx xxx xxxxx Xxxxxxxx xx Xxxxxx.
• Xxx xxxx Xxxxx xxx xxxxx XXxXxxxx xxxxxxx, xxxxxx Xxxxxxxx xxxx xx Xxxxxxxxxxx xxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx xxxxxx xx xxx Xxxx xxx x. Xxxxxx xxx xx. Xxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx XxxxxxxxxxxxXxxxxXxx, xxxxx Xxxxxx xx xxxxxxx.
• Xxxxx xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxx, xxxxxxx xxx xxx Xxxxxxxx. Xxxxx xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
• Xxx Xxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx.
• Xxxxxx xxx xxxxx Xxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxx.
• Xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxx.
• Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xx.xx.xxxx. Xxxxxxxx, xxx Xxxx Xxxxxxxx xxxxxxxx xxxx Xxxxx xxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxx xxxx. Xxx Xxxxxxxxxx Xxxxxx Xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxx xxxx xxxxx xxxxxxxx xxxxxx.

XXXXXXXXX: Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxx xxxx xxxxxxxx, xxxx xxx xxxxxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx Xx, xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx xxx. Xxx xxxxxxx xx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxx. Xxxxxxx xxxxxx xxxxxxx Xxxxxx xxxxxxx xxxxxx xx.X. Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxx xXxxx xxx XXXXx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxxxxxxxx XXX xxxxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx XXXx xxxxxxxx. Xxxx xxx xxx xxxxx xxxxxxxxxx xxxx, xxxxx xxxx xxxxx xxxxxxx xxxx.

xxxxxx

7. Hohe Energiekosten:
Zweiter Heizkostenzuschuss für niedrige Einkommen

Xxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xx xxxxxxxx, xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx x. Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xXxxxxxx, Xxx xxx Xxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xx xxxxx xxxxxxx Xxxxxxxx.

XXXXXXX xxxxxxxx xx Xxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xx xxxxxxxx xxxxxxxx xxx XXX xxxx xxxxx xxXxxxxxxxxXxxxxxxx, xxx XXX xxxx x Xxxxxxxx, xxxxxxxxxxx xxx XXX xxxx xxxx xxxxxxx Xxxxxx. Xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXX x"Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx Xxxxxx Xxxxxxxxxxxxxxxx"x.

Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx, xxx xx xxxxxxxxxx xxxxx Xxxxx xx Xxxxxxxx xxx x. Xxxxxxxxx xxxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxxxxxxxxxxxxx xxxx. Xxxxx xxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx XXxxxX xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx Xxxxx xx xxxxxxxxxxxxx Xxxxxxxx xxx x. Xxxxxxxxx xxxx xxx xx. Xxxxxxxx xxxx xxxxxxx.

• Xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx XXxxxX xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX.
• Xxx Xxxxxxxx xxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx Xxxxx xx Xxxxxxxx x. Xxxxxxx xxxx xxx xx. Xxxxx xxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxx xxx "xxxxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx Xxxxx xx Xxxxxxxx x. Xxxxxxxxx xxxx xxx xx. Xxxxxxxx xxxx xxxxxxxxx xxxxxx.
• Xxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXX XXX xxxxxxxxx xxxxx, xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxx xxxx xx xxx XXX XXX xxxxxxxxx xxxxx. Xxxxxxxxxxxxx, xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxx x. Xxxxxxxxx xxxx xxx xxx xx. Xxxxxxxx xxxx.
• Xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx.xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx, xxxx xxx.xxx Xxxxxxxxxxx xxxx xxx XXxxxX, xxxx xx.xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx.xxx Xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx.

xxxxxx

8. Hohe Energiekosten:
Billigkeitsmaßnahmen der Finanzämter

Xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxx Xxxxxx xxx. Xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxx.

XXXXXXX xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx. Xx xxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxx, xxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XX X x x X xxxxxxxxxxxxx:xxxx.

• Xxx Xxxxxxxxxxxxx xxxxxx xx Xxxxxx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxXxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxxx. Xxxxxxx xxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxx.
• Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxx xxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx.
• Xxx Xxxxxxxxx, xxx xxx xxx xx.x.xxxx xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxx xXxxXxx. Xxxxxx, XX xxx x.xx.xxxxx.

xxxxxx

9. Hohe Energiekosten:
Absenkung der Mehrwertsteuer auf Erdgas und Fernwärme

Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xx, xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxx xxxxx xxx Xxxxxxxxxx xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXX xxxx xx xxx x.xx.xxxx xxx xxx xx.x.xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx xx Xxxxxxx xxx x Xxxxxxx xxxxxxx. Xx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxx Xxxxxxx x:x xx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxxxxxxxx xxx, xx xxxxxx Xxx xxx Xxx xx xxxx xxxxxxx xx.X. Xxxxxx xxxx Xxxxxxx. Xxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxx Xxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxx "Xxx xxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxx xxxxx XxxxXxxxxxxxxxxxxxx xxxxxxxxxxx Xxx.xxxxxxx xxx x XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx"x XXXxXxxxxxxxx xxx xx.xx.xxxx, XXX X x xX xxxxxxxxxxxxx :xxxx.

XXXXXXXXX:xxxxxxXxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxx xxxxxxx. Xxxxxxx xxxxxx xxx xxx "Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx" xxxxxxxxxx. xxxxxxXxx xxxxxx: Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxx xxxx xxx xx.x.xxxx xxx xxx xxx x.x.xxxx xxxxx, xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx x Xxxxxxx xx xxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xx.x.xxxx xxxxx, xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx xx xxxxxxxxxxx. Xx xxxx Xxxxxxxxx xxxxxxx xxx, xxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx. Xxxxx XxxxxxxXxxxxxxxxxXxxxxxx xx xxx Xxxxx xxxxxx Xxx xxx xxx Xxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx.

xxxxxx

III. Nebentätigkeit

1. Umsatzsteuer:
Aktuelles für Mitglieder von Aufsichtsgremien

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

Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxx xxxxx xxxxxx xxxx. Xxxxxxxx xxxxxx xxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxxx xxxx xxxx xxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxx x X X xxxxxx. Xxxxxxx xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxx, xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxx. Xxxxxxx xxx xxx XXX xxxxxxx Xxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXX X x x X xxxxxxxxxxxxx :xxxx. Xxxxxx xxxx xxxxx xxxxxxx:

• Xxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xx xxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxx xxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxxx xx Xxxxxxxxxxxxx xxx xxxx xx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxx xxxxxxxxxxxx xx Xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx, xxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx, xxxx xx xxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxx, xxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxx.
• Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxx, xxx xx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxx, xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx XxxxxXxxxxxxxXxxxxx xxxxx xx xxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxx xxxx xxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxxx. Xxxxxxxxx xxx xxx XxxxxXxxxxxxxXxxxxx xxxx xx xxxxxxxxxxxx Xxxxxxx xxxxxxxx.
• Xxx xxx Xxxxxxxx, xx xxx xxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxx, xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxx xxxxxxx xxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx.
• XxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxXxx xxx Xxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXx xxx Xxxxxxxx xxx XxxxxXxxxxxxxXxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxx xxx XxxxxXxxxxxxxXxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx x xxxx x Xxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxx xx Xxx. x Xx. x XXxXx xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xx XXxXx xxxxxxxxxx xxxx. Xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxX. xxx xx.x.xxxx xX xxxx X x xx x Xx xxxx xxxxxx xx xxxx: "Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX. Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxx xx XXxXx. Xxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx, x.X. xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx."

xxxxxx

2. Schülerfirmen:
Umsatzsteuerregelung ab 2023

Xxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxx, xxxxx xxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxx xxxxxxxxxxx Xxxx xxx Xxxxxx xxxxxxx Xxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xx. Xxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xxxx xxxxx xx xxxxx Xxxxxxxxxx, xxxxxxx xx xxxxx Xxxxxxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx xxxxxxxxxxxx xx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xXxxxxxxxxxxxxxxx xxxx Xxxxxxx, Xxxxxx xxx Xxxxxxx Xxxxxxx.

Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxxx xxxx Xxxxxxx, xxx xx xxxxxxx Xxxxxxx xxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxx xxx x xx xxxxxxxxx Xxxxx x xxxxxxxxxxxxxxx xxxxxx xxxxx xxxx xx xxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxx xxxx xxxxx xxxx Xxxxxxxxxxx xx xx xx XXxX xxxxxxxxxxx xxxxxxxxx. Xxxxxxx xx Xxxxx xxxx xxxxx xxxxx xxxxxxxxxxx, xxxx xx xxx xxxxxxxxx xxxx xxxxxxxxxxxxxxx xxx xxxx xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx. Xxx xxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxx xxxx xxx xx.xx.xxxx xxx.

Xxx xxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx x.x.xxxx Xxxxx. Xxx xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxx Xxxx xxxxx Xxxxxx xxxxxxx, xxxx xxxxx xxxxxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx xxxxxx xxxx. Xxxx Xxxxxxxxxxxxxxxx xxxx xx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx xxxx" xxx x.xx.xxxx xxxxx xx xx Xxx. xxx XXxXx xxxxx xxxx XxXx Xxxxxx xxx x.x.xxxx, X xxxx.x.xxxxxxx Xxxxx.

Xxxx xxx Xxxxxxxxxxx xxx xx xx XXxX xxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx.X. Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x XXxX xxxxxxxx.

Xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xXXxXxxxxxxxxx xxxxxxx xxx xx.x.xxxxx:

xxx Xxxxxxxxxxxxxx, xxx "xxxxx xxx xxxxxxxxxxx Xxxx xxx Xxxxxx" xxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxx xxx Xxxxxx xxxxxxx. Xxxx Xxxxxxxxxxxx xxxxx xxxxx xxx xxxxxxxxxxx Xxxx xxxxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxxx xxxxx xx Xxxxxxxx. Xxxxxx xxxxx x xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx x xx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxx, xxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx. Xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx XXxXxxxxx xxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxx xxxx Xxxxxxxxxxxxxx, xxx "xxxxx xxx xxxxxxxxxxx Xxxx xxx Xxxxxx" xxxxxxxxx xxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx, xxxx xxx Xxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xx.xxx XXX xxxxx xxxxxxxxxxxx xxx xxx xx xxxxxxxxx Xxxx xxxxxxxxxxxxxxx xx.xxx XXX xxxxx xxxxxxxxxxxx xxxx. Xxxx xxxxxxx xx x Xxx. x Xxxx x XXxX xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxx, xxxxxxxxxxxxxxxx xxxx xx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx. xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxx.

xxx Xxxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxx x xxxxxxxxxxxx xx xx XXxX x xxxxx xxxxxxxxxxxx Xxxxxxxxx. Xx xxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxx Xxxxxxxxxxx. Xxxx xxxxxxx x xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx x xxxx Xxxx xxxx xxx Xxxxxxxxx xxx x.x. Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx.

xxxxxx

IV. Kapitalerträge

1. Kontenspionage:
Neuer Rekord bei der heimlichen Kontenspionage

Xxx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxx, xxxxx xxx xxxxx xxxxxxxxxxx, xxx xx xxx xxxxx Xxxxxx xxx Xxxxxx xxx, xxxx xxx Xxxxxx xxxxxxxxx xxx xxxxxxxxxxx xxxxxx. Xxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxxxxx. Xxxxx xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxx xxxx xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxx xxx Xxxx xx xxxxxxxxxxxxx:

• Xxxxxxxxxxx Xxxxxxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xXXXxx xxxxxxx xxx xx Xxx. x xxx x XXx. Xxxxxx Xxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxx.
• Xxxxxxxxxxxxxxx Xxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxx xxx xxxx Xxxxxxxx xxxxxxxxxx xxx xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXxXxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx XxXxx xxx xxx XXXx.

XXXXXXX xxxxx xxxx xxx Xxxx xxxx xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxXxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xx xxxxxxxxxxx Xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xx xxxxx xxx.xxx xxxxxxxxxxxxxx! Xx xxxxx xxxx xxx xxxxxxxxxxxxxxx.xxx.xxx Xxxxxxxx!xxxxxxXxxx Xxxxx xx Xxxxx xxxx xxxxx xx xxxxxx xxx x.xxx.

Xxxx xxxxxx xxxxxx xxxxxxxxxxxx Xxxxxx xxx xxxx xxxxx xxx xxxxx Xxxxxxxx: Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx.xxx XxxxxxxxxxxxxxxxxxxXxxxxxx: xxx.xxxx xxxxxxxxxxx.xxxxxxXxxxxxxxx xxxx xxxx x.xxx.xxx xxxxxxxxx XxxxxxxxxxxxxxxxxxxxxXxxxxxx: x.xxx.xxxx.xxxxxxXxx xxxxxx: Xxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxx xxxx x.xxx Xxxxxxx xxxxxxxxxxxxxXxxxxxx: xxxx x.xxxx! Xxxxxxxx: xxx Xxxxxxx xxxx xxx xx Xxxxxxx!

xxxxxx

2. Optionsgeschäfte:
Kosten für Glattstellung mit Stillhalterprämien verrechenbar

Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxx. Xx Xxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxx xXxxxxxx xxxxx xxxxxx xxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx x xxxxx xxxxx xxxx xxxxxxxxx xxxx. Xxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx. Xxxxxxx xxx Xxxxxx xxx Xxxxx, xxxxxx xxxxx xxx Xxxxxxx, xx xxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx, x.X. xxx Xxxxxxxxxx xx xxxxxx xxxx xx xxxxxxxxx. Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xXxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx Xxxxxxxxx xx xxxxxxx xxxx. XxxxxXxxxxxx xxxx xxxxxxxxxx xxxx. XxxxXxxxxxx, xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxx xxxxxxx. Xxxxxx xxxxxxx xx xxxx xxx.xxxxxxXxxxxxxxxxxxxxxxxx.

Xxx xxxxxxxxxXxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx: Xxx Xxxxxxx xxxxx Xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxx xxxxxxxxx Xxxxx, xxx xxx xx xxxxx xxxxxxx xxx. Xxxxx xxxxx Xxxxxxxxx xx xxxxx Xxxxxxx xxxxxxxxxx xxxxxx, xxx xx xxxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx XxxxxxxxXxxxxxx xxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxxxx xxx xxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxx, xxxxx xx xxxx Xxxxxxxxxx xxxxxxxxx Xxxxx xxx XxxxxxxxXxxxxxx xxxxx.

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• Xxx Xxxx: Xxx Xxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xx.X. xxx.xxx XXXx. Xxxxx xxxxxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxx Xxxxxxxx xx Xxxxx xxxx xx.X. xxx.xxx XXXx. Xx xxxxxxxx xxx Xxxxxxx xxx xx.xxx XXX, xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx xxxx.
• Xxxxxx xxx XXX: Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx, xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxx xx Xxxx xxxxx Xxxxxx x xx xxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx. Xxx xx Xxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx xxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx, xxxx xx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. xx Xxxxxxxx x XXxX xxx xx xxx Xxx. x Xxxx x Xx. x XXx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx

xxxxxx

3. Silbermünzen:
Verteuerung durch höhere Umsatzsteuer

Xxxx Xxxx xxx Xxxxxxxxxxx xxx xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx xxx xxx Xxxxx, xx Xxxxxxxxxxxxxx xXxxxxxxxxxxxx xx xxxxxx xxx xxxx xxx Xxxx xxxxxxxxxxxxxxxx xxx. Xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx, xx xxx xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx.

XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxx Xxxxxxx xxx xxxxx XXxXxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx x. Xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx XxxxxxXXxXxxxx. Xxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x x.

• Xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxx xxxx xxxx xxx Xxxxxxx xxx xxxxx XxxxxxXXxXxxxx "xxx xx Xxxxxx xx Xxxxxxxxx x, xxx Xxxxxxx xx xxx xx xxx Xxxxxx x xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx Xxx. x Xx. xx XXxXx. Xx xxx Xxxxxx x xxxx xxxxx Xx. xx Xxxxxx. x Xxxxxxxxxxxx xx xxxxxxxxxxx "Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxx, xxx xxxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx".
• Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xXxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxx xx Xxxxx Xxxxxxxx xxxxxxxxxxxxx Xxxxx xx Xxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx. Xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxxx xxx Xxxxxxxxxxx xxx xxx XXX xxxxxxxxxx.

XXXXXXX xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx, xxx xxxxx Xxxxxxxxxxxxxx xxxx.xxxxxx"Xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx, xxx xxxxx Xxxxxxxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx".xxxxxxXxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXX X xxX xxxxxxxxxxxxx:xxxx.

• Xx Xxxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx:xxxxxxXxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxx xxx "Xxxxxxxxxxxxxxx" xx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxx xxx "xxxxXxxxxxxxXxxxxx".xxxxxxXxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx. xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxx xxxx xxxxxxxxx, xxxx xx xxxx xx xxxx Xxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx x,xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx.
• Xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxx, xxxx xxxx xx xxxxx Xxxxxxxxxxxxxx xxxxxx.
• Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxx.

XXXXX: Xxxx xxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx. Xxxx Xxxxxxxx xx xx xxxxxxx xxx xxxx Xxxxxxxxxxxxxx, xxx xxxx xxx xxxx, xxxx xxxxx Xxxxxxxxxxxxx xxx x,xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxx. Xxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xx xxxxx Xxxxxxxxxxxx xxx xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxx xxxxxx Xxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx x xxxxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxx xxxxx xxxx "XxxxxxxXxxxxxxxxxxxxx" xxx xxx XXxXxxx xxxxxxxxxxx.

Xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx XxxxxxxXxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxxxxxxx Xxxxx Xxxx, xxx xxxxxxxxxxxxx Xxxxxx Xxxxx, xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx.

Xxx Xxxxxxxxxxxxx xxxxx xxxxxx xxx xxx.xxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x x xxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx x xxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx XXxXx. Xxxxxxxx XxxxxxxxxxxXxxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xx, xxx xxx XxxxxxXXxXxxxxxxx xxxxxxxxxxx xxxxxx, x.X. xxx xxxxxxxxxxx XxxxxxXxxxxXxxxxxxxxxxxx, xxxxxxxxxxxxx XxxxxxxXxxxxxxxx xxxx xxx XxxxxxxXxxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx xxx, xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xx x xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx xxx.

xxxxxx

V. Eigenheim und Vermietung

1. Kleine Fotovoltaikanlagen:
Was gilt bei Bestellungen noch in 2022?

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

• Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxxx xxx xxxxxx Xxxxxxx xxx xx xX xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxx
  xxx xx xXxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx.xxxxxxxx xXxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx, xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxxxx, xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx.
• Xxx xxx Xxxxxxxxxxxx xxxx xxxxxx:xxxxxxXxxx xxx Xxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx, xxxxxx xx xxxx xx xxxx Xxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxx xxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxx xxxxx xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxxx xxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx, xx xxxx xxxx Xxxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxxxxx xxxxxx xxxxxxxxxx, xx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx xxxx XXxXxxxxxxxxx xxxxxxxx xxx x.x.xxxx xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx. Xxxxxxxxxxx xxxxxxxx.

Was gilt bei Bestellungen in 2022?

Xxx xxxxxxx xxxx Xxxxxx xx Xxxxxxx xxxxxxx xxx xxxx xxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx, xxxxx xxx xxx Xxxxx, xx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx.

Xxxxxxx: Xxx xxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxx Xxxxx xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx, xx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx. xxxxxxxxxxx xxxx xxxx xx xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxx xxx Xxxxxxxxx xxx. Xxxxxxxxxxxx xxxx x xxxx xxxx Xxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxx xxxxxxxxxx xxxxx xxx. xxxxxxxxxx xxx x xxx Xxx xxx xxxxxxxxx xxx Xxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xx.xx.xxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxx xxx Xxxxxxxxxx xxx Xxxxxx xxx xxxxx xxxxxxxxx x xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx.

Xxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx, xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxx. Xxx xxxxxx: Xxxx xxxx Xxxxxxxxxxxx xxxx xx xxxx xxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx. Xxx Xxxxx "Xxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxx" xxxxxxxxx xx xxxx, xxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx Xxx, xxxx xxxxxxxxxxxx "xxxxx Xxxxxxxxxxxxxx" xxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxxx xxxx.

Xxxx xxx Xxxxxxxx xxxxx Xxxxx: Xx xxxxxxxx Xxxxxx xxxx xxxx xxxx xxx xxx XXXxXxxxxxxxx xxx xx.x.xxxx xXXxXx xxxx X X. xxxx Xx. xx xx.x xxx xxx x.xx.xxxx xXXxXx xxxx X X. xxxxx xxxxxxxxx xxxxxx, xx xxxxx xx xx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xx xxxxxxx Xxxxxxxx xxxx xxxx, xxx xxxxxx, xxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxx Xxxxxxxx xxx xx xxx xx xxx x xxx x Xxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx.

Sonderfall Brutto- oder Festpreisabreden

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

Was gilt bei Mietmodellen?

Xx xxx Xxxxxx xxxx xxxxxxxxx xx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxx Xxxxxxxx xxx xxxxxxx xx Xxxxxx, xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxxxxxxxxx. Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx. Xx xxxxxx xxxxxxxxxx, xx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxx.

Was gilt bei der Nachrüstung von Anlagen?

Xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxx xx xxxx xxxx xxxxx xxxxxxxxxxx xxxxxx xxx, xxxxxxx xxxxx xx xxxx xxxxxxxxxxx, xxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xx xxxx xxxxxxxxx, xxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxx xxx xxxxxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xx xx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx. xxxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxxx, xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxx xxxx xxx XxxxxxXxxxxxxxx Xxxxxxx xxxxx.

Warum heißt es Nullsteuersatz statt Umsatzsteuerfreiheit?

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxx

xxxxxx

2. Fotovoltaikanlagen:
Höhere Einspeisevergütung für Solarstrom

Xxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxx. Xxxxxx xxxxxx xxxxxx xxxxxxxxxxx xx xxxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxXxxxxx xXXX xxxxx, xxx xx xx.x.xxxx xx Xxxxx xxxxxxxx xxx xxx xx xxxxxx Xxxxxxx xxxx xx x.x.xxxx xxxx. Xxx XXX xxxx xxxxx xxx xxxxx xxxxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxx. Xx xxxxxx Xxxx xxxxxx x Xxxxxxxx xXXx xx xxxxx XXxXxxxxxxxxxxxxxx xxx Xxxx xxxxx, xx xxxxxxxxx Xxxx xxxxx x XX. Xx xxxx xxxx xx Xxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx. Xx xxxxxx xxxx xxxxx xxxx XXxXxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxx.

XXXXXXX xxxxxxxx xxx xxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxXxxxxx xxxx xxxxxxxxxxx Xxxxxxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx XXxXxxxxxx, xxx xx xxx xx.x.xxxx xx Xxxxxxx xxxxxxxx xxxxxx.

• Xxxxxxxxx xxx xxxxx xxx, xxxx xxxxxxxx xx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxx: XXxXxxxxxx xxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxx xxx XXxXxxxxxx, xxx xxxxx xxx xxxxxxx Xxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx xXxxxxxxxxxxxxxx. Xxxx XXxXxxxxxx xxx xx xXx, xxx xxxxx xxx Xxxxx xxxxxxxxx xx Xxxx xxxxxx xxxxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxx xxx xxxxxxx x,xx xx xxx x,x xx xxx xXx. Xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxxx xxx xx xx xxx xXx xxx xxx Xxx. xx XXX xxxxx.
• Xxxxxxxxx xxxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxxxxx, xx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xx Xxxxxx xxxxxxxxxxxxxxx xxxx. Xxxx xxx x.x.xxxx xxx xxxx xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xx xxxxxxx x Xxxxxxx xxxxxxxxx xxx xx XXX xxxxx.
• Xxxx xxxx Xxxxxxx, xxx xx x.x.xxxx xx Xxxxxxx xxxxx, xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx xx Xxxxxxx xxx XXxXxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxxx Xxxxxxx xxxx xx xxxx xxxx XxxxxxXxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxx xxx XXXxXxxxxx xxxxxxxx.
• Xxxx xxx Xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxx, xxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxx.
• Xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx XXxXxxxxx. Xxxxxxx, xxx xxx xxx xx.x.xxxx xx Xxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxxxx xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
• Xxxxxxxxxx xxxx xx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx XXxXxxxxxx xxx xxxxxxx xx xX Xxxxxxxx, xxx xxxxx xxx xxx Xxxxxxxx, xxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxx, xxxxx Xxxxxx xxxx xx Xxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxx xxxxxx xxx xxx Xxxxxxxx, xxxx xxxx xxx Xxxxxxxx xxxxx xxxx xxxx XxxxxxXxxxxxxxxxxx xxxxxx. Xxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxx xxxx xx xxxxx Xxxxxxxxxx xxxx xxxxxxxxxx xxxxxx. Xxxxxxxx: Xxx Xxxxxxxx xxxx xxxxxxxx. Xxxx xxxx Xxxxxx xx Xxxxxx xxxx xxxxx Xxxxxxx xxx XXxXxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxx.
• Xx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx, xxxxxx xxx xxxxx xxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxx xxxxxxxx, xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx.

Xxxx xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx xxx xXxxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx xxxxxx xx x,x Xxxx xxx Xxxxxxxxxxxxxx xxxxxx. Xxx Xxxxx xxx x,x Xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x XXX xxxxx. Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxx xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx.

• Xxxxxxx xxx Xxxxxxxxxxxxxxx: Xxxx xx xXxxXxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxx xx xXx x,x Xxxx xxx xxxx xxx xxxxxxxxxxxxx x xXx x,x Xxxx xxx xXx, xx Xxxxxxxxxxxx xxxx x,x Xxxx xxx Xxxxxxxxxxxxxx.
• Xxxxxxx xxx Xxxxxxxxxxxxxxx: Xxxx xx xXxxXxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxx xx xXx xx,x Xxxx, xxxx xxx xxxxxxxxxxxxx x xXx xx,x Xxxx, xxxx xx Xxxxxxxxxxxx xx,x Xxxx xxx Xxxxxxxxxxxxxx.

xxxxxx

3. Abriss des Hauses:
Kosten als außergewöhnliche Belastungen absetzbar?

Xxxxxxxx xxxx xxx "xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxx xx xx XXxX xxxxxxxxxxxx, xxxx Xxxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx, xxxx Xxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxx xx Xxx. x Xxxx x XXxXx.

Xxxx xxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxx, xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxxxxxxxxx xxxx xxx xxxx xxxxxx Xxxxxx xxx. xxx xxxxx xxxxxxxxxxx Xxxxxx xxx "xxxxxxxxxxx Xxxxxxxx" xxxxx xxxxxxxxx. Xxxxxx xxx, xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxxxxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxx. Xxxx xxxxxxxxx Xxxxxx xxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxxxxx xxxxxx xxxx xx xxx Xxxx xx xxxxxxxx xxxx, xxxxx xxx xxxxx xxxxxxxx xXX Xxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.x

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx xx Xxxxxxxxxxxxxxx

xxxxxx

4. Grundsteuer:
Verlängerung der Abgabefrist für die Feststellungserklärung

Xx xxxx xxxx xxx xxxx XxxxxxxxxxxxXxxxxxxxxx xxxxxx. Xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxx, xxx xxxx xx Xxxxxxxxxxxxxx xxx xxx xxxx xx Xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxxx xx Xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx xxxxxx. Xxx xxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xx xxxx xxxxxxxxxxxx xxxxxx xxxxxxx, xxxx xxxx xxxx Xxxxx xxxxx xxxxxxx. Xxxx xxx xxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xx.

Xxx Xxxxxxxxxxx xxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxx xxxxxxxxxx. Xxxxxxx xxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxxx xxxxx xx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xx xx.xx.xxxx xxxx xxxx xxxxxxxxxxx, xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx xx.xx.xxxx xxx xxx xx.x.xxxx xx xxxxxxxxxxx. Xxx xxxx Xxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx, xx xxx Xxxxx xxx Xxxxxxxxxxxxx xx Xxxxxx, xxxxxxxx xxxxxx xxxx xxx xxxxxxx Xxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxx xxx Xxxxxxxxxxx

xxxxxx

5. Energetische Sanierung:
Änderung bei der Steuerförderung für Heizungen

Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx Xxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxx. Xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xXXXx x Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx x xxx xx xxx XXxX xxx xxx Xxxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxxXxxxxxxxxx xXXxxXXx. Xxxxx xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx.

xx xxx XXxX xxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx, xxxxxxxx xxx XXxxXX xxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxxx, xxxxxx Xxxxxxxxxxxxx xxx xxx xx xx xxx Xxx. x Xxxx x Xx. x XXxX xxxxxxxxxxxx Xxxxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxx" xxxxxxx xxxx.

Xx xx. Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx "Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xXXXx x Xxxxxxxxxxxxxxxx" xxxxxxxxx. Xxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx. Xxxxxxxxxxx xxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxx xxxx Xxxxxxxxx xxxx xxxxxx xxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxx xxx XXX. Xxxx Xxxxxxxxx xxx XXxxXX xxxxx xx xx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx.

XXXXXXX xxxxxx xxx xxx "Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxxXxxxxxxxxx" xxx xxxxxxxxxxx xxx xxx xxxxxxxx "Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xXXXx x Xxxxxxxxxxxxxxxx" xx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx, xx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx XxxxXxxxxxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx XXX xxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xx xxx XXX xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx.

Xxxxx Xxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx. Xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxx xxxx xxx xx. Xxxxxxxx xxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx XXxXx

xxxxxx

VI. Selbstständige

1. Betriebsprüfungen:
Anschlussprüfungen auch bei kleinen Betrieben zulässig

Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxx. Xxxxx xxxxx Xxxxxxxxx xxx, xxxxxx xxxx xxx xxxxxx xxx, xxxxx xxxxxxx xxxxxxx xx xxxxx. Xxx xxxxx xx xxxxxx xxx Xxxxxxxxxxx xx xxxxxx: Xx xxx, xxx xxxx xxx xxxx Xxxx xxxx xxx xxx Xxxxxxxx xxxxxx xxx xxxxxx xxxxx xxxxxxxx xxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxx.

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xxxxxx

2. Freiberufler:
Gewerbesteuerfalle in Sozietäten beachten

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3. Umsatzsteuer:
Steuersatz in der Gastronomie bleibt bei 7 Prozent

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xxxxxx

4. Fotovoltaik:
Getrennte Anlagen gelten als einheitlicher Gewerbebetrieb

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xxxxxx

5. Handwerkerleistung:
Belastung des GmbH-Verrechnungskontos unzureichend

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6. Corona-Soforthilfen:
Weitere Gerichte entscheiden gegen das Land NRW

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xxxxxx

7. Häusliches Arbeitszimmer:
Gutachter kann Kosten in voller Höhe abziehen

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xxxxxx

8. Firmenwagen:
Keine Versteuerung des Privatanteils für Ford Ranger?

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VII. Ausland

1. Grenzüberschreitende Arbeit:
FAQ-Katalog zur A1-Bescheinigung

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2. Doppelbesteuerung:
Zweimal Steuern auf den Lohn eines Berufskraftfahrers

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3. Grenzgänger:
Besteuerung bei Piloten mit Wohnsitz in der Schweiz

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