SteuerSparbrief - Archiv

Der Online-SteuerSparbrief erscheint monatlich im Umfang von rund 16 Seiten und ist Teil des Abonnements von Steuerrat24. Die aktuelle Ausgabe steht jeweils ab Monatsbeginn zum Abruf in der Rubrik "SteuerSparbrief" bereit.

Falls Sie eine frühere Ausgabe versäumt haben, können Sie hier die letzten Ausgaben des SteuerSparbriefs aufrufen.

 

Diese Ausgabe bietet unter anderem folgende interessante Themen:

  • Doppelter Haushalt: Umgekehrte Familienheimfahrten können absetzbar sein
  • Arbeitszimmer: Nutzung in gemeinsamer Wohnung von nichtehelichen Partnern
  • Energiepreispauschale: Sie kann doch pfändbar sein!
  • Bonusleistungen der Krankenkasse: Wann Steuerbescheide geändert werden
  • Hohe Energiekosten: Energiepreispauschale für Studierende
  • Investmentfonds: Besteuerung fiktiver Übergangsgewinne ist rechtmäßig
  • Vermietungs-GbR: Vorsicht Falle bei Betrieb einer Fotovoltaikanlage!

Hier geht es zum gesamten Inhaltsverzeichnis und zu Ihrem SteuerSparbrief (Hinweis: Die PDF-Datei zum Ausdruck finden Sie unterhalb des Inhaltsverzeichnisses):

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I. Beruflicher Bereich

1. Fahrten zur Arbeit:
Abzug von Taxikosten nur mit der Entfernungspauschale

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2. Verpflegungspauschalen:
Wichtiges Urteil für Müllwerker - und Handwerker?

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3. Doppelter Haushalt:
Umgekehrte Familienheimfahrten können absetzbar sein

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4. Arbeitszimmer:
Nutzung in gemeinsamer Wohnung von nichtehelichen Partnern

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5. Arbeitgeberleistungen:
Modell Fahrzeugwerbung ist endgültig passé, oder?

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Xx Xxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx "Xxxxxxxxxxxxxxx" xxx Xxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx X xxxxx Xx: Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xx Xxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxx, xxxxxxx xx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx. Xxxxxx xxxxxxx xxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxx "xxxx Xxxxxxxxxxxxxx" xxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxx xx xxxxx xxxxxx xx, xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxx Xxxxxxxxxxxx "Xxxxxxxxxxxxxxx" xxxxx xxxxxxxxxx xxxxxxx Xx Xxxxxxxxx xx. Xx xxxxxxxxxx xxxx Xxxxxx xxx xxxx Xxxxxxxxxxx xx xxxxx, xxxxxxx xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxx Xxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxxx xxx Xxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxx, xxxxxxx xxxxx xxx xxxx, xxxx xxxx xxx XxxxxxxxxxXxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxx xxxxxxxxxx xxxx. Xxxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxxx xxxx. Xxxx xx xxx Xxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxx, xxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxx Xxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxx Xxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx

xxxxxx

6. Inflationsausgleichsprämie:
Steht die Verteilung im Belieben des Arbeitgebers?

Xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxxx xxx xx xxxxx Xxxxxx xxx x.xxx XXX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxx xxxx xxxx Xxxxxxxxx, xxx xxx xx.xx.xxxx xxx xxx xx.xx.xxxx xxxxxxxx xxxxxx xxx x Xx. xxx XXxXx.

Xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxx Xxxxxx xxx, xx xxxxx xxxxxxx, xx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxx, xxxxx xxxxx xxxxxxx xxxx, xx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxx. Xxx xxxxxx Xxxxx xxxxxx xxx Xxxxxxx "Xxxx, xx xxxxxxx xxxxx Xxxxxxxxxxxxx".

Xxx xxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxx Xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx Xxxxx Xxxxxxxxx xXXXxXXXx xxx xxxxx xxxxxxxxxxx: Xxx xxx xx x Xx. xx XXxX xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxx, xxxx xxx Xxxxxxx xx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxxx xxxxxxx xx xxxx xxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xXxxxxxxxxxxXxxxxxxxxx xxxxxxx xxx xx.xx.xxxxx.

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XXXXXXXXX:xxxxxxXxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxx XxxxxxxXxxxxxxxxxXxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx Xxxxxx xxxxxx xxxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx XXX xxx xxxxxx Xxxxxxxx xxxxxxxxxxx. Xxxx xxx xxx Xxxx:xxxxxxXxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx

xxxxxx

7. Aufmerksamkeiten:
Eingrenzung bei Angehörigen

Xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxx xx xxxxxx xxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, x.X. Xxxxxx, Xxxxxxxxxxxx, xxx Xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxx xxxxx xxxxxx xxx xxx xx XXX. Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxx, xxxx xxxx xxx Xxxx xxxxxx xxx.

Xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxXxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxx Xxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx

xxxxxx

8. Freie Verpflegung und Unterkunft:
Neue Sachbezugswerte ab dem Jahre 2023

Xxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx, xxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx". Xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx:

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xxxxxx

II. Privater Bereich

1. Energiepreispauschale:
Sie kann doch pfändbar sein!

Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxx x xxx Xxxxxxxxx xxxxxxxxx x xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx. Xx xxxxxxxx xxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxx Xxxxxxxxx xxxxxxxxxx

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xxxxxx

2. Energiepreispauschale:
Versteuerung bei Pensionären mit der Lohnabrechnung

Xxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx, xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx x xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx xxxx.

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xxxxxx

3. Bonusleistungen der Krankenkasse:
Wann Steuerbescheide geändert werden

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

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XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxx xxx xxx xx Xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XX X x x X xxxxxxxxxxxxx :xxx XX X x x X xxxxxxxxxxxxx :xxxx. Xxxxxx xxxx xxxxx xxxxxxx:

Veranlagungszeitraum 2021

Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx, xxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxx xxx xxxxxxxxx xxx xx xxxx Xxx. x XX.

Veranlagungszeiträume vor 2021

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxx xxxxxxxxx, xx xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxxx xxxxxxxxxx. Xxx xxxxxxx xxxxxxxxxxxxxxx xxxxxx! Xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx:

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  • Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx x xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx x xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx,xxxxxxXxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxx xxxx xxxxx xxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx.
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4. CO2-Steuer:
Verschieben der nächsten Erhöhungsstufe um ein Jahr

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III. Kinder

1. Kindergeld:
Kein Kindergeldanspruch bei Weiterbildung zum Facharzt

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2. Stipendium:
Kürzung des Werbungskostenabzugs bei steuerfreiem Stipendium

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3. Hohe Energiekosten:
Energiepreispauschale für Studierende

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IV. Kapitalerträge

1. Verluste bei Kapitalerträgen:
Verlustbescheinigung bis 15.12.2022 beantragen

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2. Investmentfonds:
Besteuerung fiktiver Übergangsgewinne ist rechtmäßig

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3. Bausparen:
Kontogebühren in der Ansparphase unzulässig

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4. Negativzinsen:
Verwahrentgelt der Banken unzulässig?

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V. Eigenheim und Vermietung

1. Wohnrecht:
Kein Kostenabzug für Eigentümer vor Erlöschen des Rechts

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2. Renovierung:
Kosten nach Entnahme aus Betriebsvermögen sofort absetzbar

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3. Grundsteuer:
Zurechnung und Bewertung von Agri-Fotovoltaik-Anlagen

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4. CO2-Steuer:
Aufteilung der Abgabe auf Mieter und Vermieter

Xxxx xxx x. Xxxxxx xxxx xxxx xx Xxxxxxxxxxx xxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xXXXXx xxxx XXxxXxxxxx xxx xxx xxx Xxx xxxxxxx. Xxxxxxx xxxx xxx Xxxxx xxx xx XXX xxx Xxxxx XXx, xxx xxxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xx xxxx xxxxxxxxxxxx xxx xxx xx xx XXX xx Xxxx xxxx xxxxxxx. Xxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxx.

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5. Vermietungs-GbR:
Vorsicht Falle bei Betrieb einer Fotovoltaikanlage!

Xxxx Xxx xxxxxxxxx xxx xxxxxxx Xxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xXxX, XXx xxxxxx xxxx, xxxxxxx Xxx xxxx xxxxx Xxxxxxxxxxx xxxxxx, xxx xxxxx xxx Xxxxx "Xxxxxxxxxxxxxxxx" xxxx "Xxxxxxxxxxxxxxxxx" xxxxxxxxxx. Xxx xxxxxx, xxxx Xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx, xxxx Xxx xx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxx xxx. Xxxxx: Xxx Xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx, xxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxx xx Xxxxxxxxxxxxxxxxx. Xxxxxx xxx xxxxx Xxxxxxx xxxxx Xxxxxxxxx xxxx xxxx xxx xxxx Xxxxxx, xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxx Xxx xxxxx, xxxx xxx xxxxx xxxx xxxx xxxxxxxx xxxxxx xxx Xxx xxxxx xxxxxxxxx xxxx. Xxxx: Xxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx x xxx xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

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6. Fotovoltaikanlagen:
Bleibt ein Investitionsabzugsbetrag in 2023 erhalten?

Xxxx xxxxxxx xxxxxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx xXx 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. 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 xxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxxx xxx xxxxxx Xxxxxxx xxx xx xXx 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 xx xXx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx. xx xXx xx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx, xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxxxx, xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxx xx xxxx xxx xxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxx XxxxxxxxxxxxXxxxxxxxx: Xx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxxxx xxx xx Xxxxxx xxxxx Xxxxxxxxxx. Xx xxxxx xx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxx. Xxxxx xxxxx, xxxx xxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxx Xxxxxxx xxxx x xxx Xxxxxxxxxxx xxx Xxxx x xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxx. Xxx xxxxxxxx xxxxxxxx: Xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxx xxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxx xxxx, xxx xxxx xx Xxxxx xxx xxx xx xx Xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxx XXX xxxxxxxx xxxxxxx, xxxxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxx xxxxxx x xxxxx xxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxx xxxxxxx xxxxxxx xxxx xxxxxxxxxxxx.

Xxx Xxxxxx xxx XXX xxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxx xx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx, xxxx xxx XXX xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxx xxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx.

XXXXXXX: Xxx xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxx, xx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxxx xxxxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx, xxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxx x xxxxxxxxxx x Xxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xx xxxx xxxx xxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxx xxxxx XXX xxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxxxxxxxx xxxxxxxx xxxx, xxx xx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

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

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

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

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

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

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx, xxxx xxxx Xxxxxxx xxxxxx xxx xxxxx Xxxx xxxxxxx xxxx, xxx xxxx Xxxxxxx xxxxxxx xxx xxx xxxx xxx xxxxx Xxxx, xxx xxxx xxxx xx xxx Xxxxxxxxxx xxxxxxxx xXXX Xxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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

XXXXXXXXX:xxxxxxXxx xxxx Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxx xxxxx xxxx xxxxx xxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx x xxx xxx xxxxx xxxx, xx xxxxxxx Xxxxx. Xxxx xxxx xxxxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxxxxxx. Xxxx: Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxx xxx xxxxxx xxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxx xxxxxx. Xx Xxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

8. Zweitwohnungssteuer:
Zulässigkeit trotz Corona-Zutrittsverbot zur Insel Sylt

Xxxxxxxx xxx XxxxxxxXxxxxxxxxx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxx xxxxx Xxxxxx xxxxx xxx xxxxxxx xxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxxxxx xxxxxxx xxxxxx, xxxx xx xxxxx xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx x xxxxxx xxxxxxxxxxx x xxxxxxxxxxxx xxxxxxx xxx xx xxxxxx xxxx xxx Xxxxx, xx xxxx xxxxxxxx xxx.

XXXXXXX xxx xxx XxxxxxxxxxXxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxx xxxx Xxxxxx xxxxx xxx xxxx xxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxxx, xxx xxxxx xxxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxx xXxxxxxxxxxXxxxxxxxxxxxxx XXX, Xxxxxxxxxxxx xxx xx.xx.xxxx, x XX xxxxxx.

  • Xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxx xxx xxxxx xxx xxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx. Xx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxx Xxxx xx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxxxxxxx xxxxxx. Xxx XXX xxxxx xxxx xx xxx Xxxxxxxxxxxx xxx xxxxxxxx xx.
  • Xxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxx "Xxxxxxxxx" xxxxx Xxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxx xxxxxxx Xxxxx xxxxxx. Xxxxx Xxxxxxxxxxxx xxx xxxxx xxx xx xxx Xxxx xxx x. Xxxxx xxx xxx x. Xxx xxxx xx XxxxxxxxxxXxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxx xx Xxxxx xxx Xxxxxx xxxxx xxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxx xxxxx xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx "Xxxxxxxxxx" xxxxx xx xxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxxxxxxx xx xxx Xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxx xxx xxxxx xxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx Xxxxxxx, xx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xx xxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxx, xxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXxxxX, Xxxxxx xxx xx.x.xxxx, x X xxxx, XXxxxX, Xxxxxx xxx xx.xx.xxxx, xx X x.xxx. Xxxxxxxx xxxxx xxx Xxxxxxxxx xxx XxxxxxxxxxXxxxxxxx xxxx xxx xxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxx xxxxxx xxxx xx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxx xxxx xxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxx: Xx xxxxx xxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxx xxxxxx xxxxxx, xxxxxxx xx xxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xXxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxx

xxxxxx

9. Baukindergeld:
Die Förderung endet bereits zum Jahresende 2022

Xxx xxxxxx xxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx x.x.xxxx xxx xxx xx.x.xxxx xxxxxxxxxxx. Xxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx Xxxx xxxxx xx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx.xxx XXX. Xxx Xxxxxxxxxx xxxxxxx xx Xxxx xxxxx Xxxxxxxxxx xxx x.xxx XXX xx Xxxx xx Xxxxx xxxx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xXxXx.

  • XxxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx Xxx xxxxx xx Xxxxxxx, xxxxxxx xxxx, xxxxxxx Xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxxxxxxx Xxx, xx Xxx xxxx XxxxxxxxxXxxxxx xxxxxxxx. Xxxxxx xxxxx Xxx xxxxx Xxxxxx Xxxx. Xxxx Xxxxxxxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxx. Xxxx xxx xxxx xxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxx xxx XxX, xxx xxxxx xxx Xxxxxx xxx xxx Xxx xxxx Xxxx xxxx xxx xxx Xxxxxxxxx xx xxxxxxx xxx.
  • Xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx, xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xXxxxxxxxxx xxxx xxx "XxxxxxxxxXxxxxxxxx"x. Xxx xxxx Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxx.
  • Xxxxxx xxxxx xx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx.

XXXXXXX xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx XxX xxx xxxxx Xxxxxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx xx.xx.xxxxxxxxxxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxx xxxx xxxxxxxxxx xxx xxxxxxxx xxxxxx, xxxxxxx Xxx xx Xxx xxxxx Xxxxxxx xxxxxxxxxx xxxx. Xxxx xxx Xxxx xxxx xxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xXXXXXxXxxxxxxxxx xxx xx.xx.xxxxx.

Xxx Xxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx xxx xxx xx. Xxxxxxxx xxxx. Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxx x,x Xxxxxxxxxx Xxxx xxx Xxxxxxxxxx. Xxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx Xxxx xxxxxxxx. Xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxx x.x. xxx xxx Xxxxxxx xxx XxX xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx XxXxXxxxxxxx xx xxxxxxxxx Xxxx xxxxxxx. Xxx Xxxxx xxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

VI. Renten und Pensionen

1. Erwerbsminderungsrentner:
Keine Neuberechnung für Bestandsrentner

Xxx Xxxxxxxxxx xxxx xxx Xxxxx xxxxxxxxxxxXxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xx Xxxx xxxx xxxxxx xxx xxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxx xxx x.x. Xxxxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxxxx. Xxxx xxxx xxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx, xxxxxxxxxx xxx xxxxxxxxxxXxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx

  • xxx x.x.xxxx xx x Xxxxx xxx xxx xxxxxxxxxx xx. Xxxxxxxxxx xxx
  • xxx x.x.xxxx xx x Xxxxxx,
  • xxx x.x.xxxx xx xxxxxxx x Xxxxx xxx x Xxxxxx xxx xxx xx xxxxxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxx x Xxxxxxx.

Xxxxxxxxxx, xxx xxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx.

Xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxx xxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx x. Xxxxxx xxxx xxxxxx,xxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx, xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx. Xxx xxxxxxx xxxxx xxxxxxxxx, xxxx xxx xxxxx Xxxxx Xxxxxxxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xx. Xxxxxxxxxx xxxxxxxxxxx x xx xxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxx, xxx xxx xxx xxx xx xxxx xxx xxx xxxxx xxx xxx xx xxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, X x X xxxxx X xxx X x X xxxxx Xx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxxx xxxx Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxx xx xxx Xxxxxx xxxx xxx xxxx xx Xxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx x.x.xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx xxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxx Xxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxx.
  • Xxxxx xxx xxxx xxx Xxxxxx xx xxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxx xxxxx xx xxx x.x.xxxx xxxxxxx. Xxxxxxx xxxxx xxx Xxxxxxx xxxxx xxxxxxxxx, xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxxx xxx.

XXX: Xx xxxxxxxxxx.x.xxxxxxxxxxxxxx xxxxxxxxXxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx"xx Xxxxxxx", xxx xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxx, xxxxxx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx:

  • Xxx Xxxxxxxxxxxx xxxxxxxx xxx x.x.xxxx xxx xx.x.xxxx xxxx xxx Xxxxx xxxxxxxx xx x,x Xxxxxxx xxxxxxx,
  • xxx Xxxxxxxxxxxx xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx xxxxxxxx xxx Xxxxxxxxx x,x Xxxxxxx.

xxx xxxx XXX XX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

xxxxxx

2. Hohe Energiekosten:
Energiepreispauschale für Rentner und Pensionäre

Xx xxx x.x.xxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx X x X xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx Xxxxxxxx xxx Xxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxx xxxxx xxxx xxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxx XXxX, xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxx xxxx" xxx xx.x.xxxxx.

Xxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxxXxxxxxxxxxxxxxxxxx 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 xxxxxxxx xxx x.xx.xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx xxx XXX. 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 x"Xxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx" xxx x.xx.xxxxx.

  • Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxx xxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxxxxx xxxxxxxx xxxx Xxxxxxxx, xxx xxxx Xxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx.
  • 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 xxxx Xxxxx xxx xxxxx XXxXxxxx xxxxxxx, xxxxxx Xxxxxxxx xxxx xx Xxxxxxxxxxx xxx, xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx xxxxxx xx xxx Xxxx xxx x. Xxxxxx xxx xx. Xxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx XxxxxxxxxxxxXxxxxXxx xx xxxxx Xxxxxx xx xxxxxxx.
  • Xxx Xxxxxxx xxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xx Xxxxx xxxxx Xxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxx xxxx Xxxxx xxxxxxxx. Xxxxxx xxx xxxxx Xxxxxx xxxxxxx Xxxxxx xxxxxxx xxxxxx xx.X. Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxx. Xxx xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxx xxx Xxxxx xxx Xxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx. Xx xx xxxxxxxxxxxx xx xxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxx, xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxx xx. Xxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxx xx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx.xxx XXXx.
  • Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx xxxxxx. Xxxxxxx: Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xx Xxxxxx xxxxxxxxx xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxx xx.x.xxxx xxx XX xxxxxx xxxxxxxxx xxxx xxxx.
  • 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 xxxxxx xxxx xx,x Xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxxxxx xxx xxxx x Xxxxxxxxxx XXX. Xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx, xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

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. Xx xxxxxxx xxxx xxxx xxxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx xxxxxxx xx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxx. Xxxxxxx xxxxxxx xxxxx xxxxx xxxxxx, xxxx xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxxxxxx xxxxxx xxxxxxx Xxxxxx xxxxxxx xxxxxx xx.X. Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxx xXxxx xxx XXXX xxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXXXx xxx Xxxxx " Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx" xxxxxx Xxx xxx xxx Xxxxxxxxxxxxxx xxx XXXX:xxxxxxXxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xXXXx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx

xxxxxx

3. Rentenversicherung:
Mit freiwilligen Beiträgen Lücken schließen

Xxxx Xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx Xxx xxxxx xxxxx xxx xxxx Xxxxx xxxxxxxx. Xxx xxxxxxx xxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxx xxxx xxxxxxxxxxxxxx xxxx, xxxx Xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxx xxxxxxxx xxxxx, xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxx Xxxxxx xxxxxx xxxxx xxxx xxxxx xxxxxxxxx.

Xxxxx Xxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxx xxxx xxx Xxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx. Xxxxxxxx Xxx xxxx xxx Xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxx, xxxxxxx Xxx xxxx xxxxxxx. Xxx xxx xx.xx.xxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xx XXX xxxx xxxxx Xxxxx, xxxx xxx Xxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxxx xxxx Xxxx x xx,x xx.

XXXXXXX xxxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx, xxxx xxxx xx xxx x.x.xxxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxx. Xxxx xxxxxx Xxx x xxxxx xx XXX xxx Xxxxx x xxxx xx XXX xxxx xxx Xxxxxxxxxxxxxx, xxxx xxxx xxxxxx xxxxxxxxxxxx xxxx xxxx xxxxxx xxxx xxxx XXX x xx,x xx. xXxxxxxxx Xxxxxxxxxxxxxxxxxx xxx x.xx.xxxxx.

xxxxxx

VII. Schenkung und Erbschaft

1. Schenkung und Erbschaft von Immobilien:
Ab 2023 wird es wohl viel teurer - noch in 2022 handeln!

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VIII. Selbstständige

1, Rücklage für Ersatzbeschaffung:
Reinvestitionsfrist abermals verlängert

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Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxx xx xxxx Xxxxx. Xxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxx Xxxxx xxxxxxxxxx, xxxxxxxx xxx Xxxxx xxx xx xxxxx Xxxxx, xxxx xxx xxxxxxx Xxxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x xX xxxxxxxxxxxxx :xxxx:

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2. Hochzeits- und Trauerredner:
Der Bundesfinanzhof muss erneut entscheiden

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IX. Steuergrundlagen

1. Steuerzinsen:
Verlängerte Karenzzeiten für die Zinsberechnung

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx

xxxxxx

2. Gesetzgebung:
Inflationsausgleichsgesetz beschlossen

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X. Ausland

1. Doppelter Haushalt:
Kostenbeteiligung bei Familienwohnung im Ausland

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XI. Soziales

1. Krankenversicherung:
Falle bei Erhöhung des Krankenkassen-Zusatzbeitrages

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Sonderkündigungsrecht

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2. Arbeitslosengeld II:
Kein Hartz IV für EU-Bürger mit 100-Euro-Job

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