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

Xxxxx Xxxxxxx, xxxxxx Xxxxx,

xx Xxxxxx xxx Xxxxxxxx xxx XxxxxxXxxxxxxxx xxxx xxx xxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx. Xx xxx xxx xx xxxxxx, xxxx xxx xxx xxxxxx Xxxxxx xxxxx xxxxxx xxxxxxx. Xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx "Xxxx xx Xxxxxxx" xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxx xxxxxxx Xxxxxx xx Xxxxxxxxxxx xxxxxxxxxx x"Xxxx xx Xxxxxxx" xxx x.x.xxxxx.

Xx xxxxx Xxxxxxxxxxxxxxxxx Xxxxxxx Xxxxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx. Xx xxxxxxxx xxxx xxxx xxxxxxx: Xxxxxxx xxx xxx XxxxxxxxxXxxxxxxxxxxxx x xxxxxxxxxxxxxxx. Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx x xxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxx x xxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx x xxxxxxxxxx. Xxxxxxxxxxx x xxxxxxxxxx.

Xx xxxxx xxx Xxxxxxx Xxxxxxx Xxxxxxx xxxx xxx Xxxxxxx: Xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxx xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxxx xx Xxxxxxxxxxxxx xxx xxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx.

Xx xxx xxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxx xxx xxx xxxxx xxxxxxx. Xxxx xxx xxxx xx xxxx xxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx xxxxx xxxx Xxxx xxxxx xxxx Xxxxxx, xxxxxxx xxx xx xxxxx xxxxx Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxx, xxx xxx xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxx xxx xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx:xxxxxx"Xx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxx, xx xxx xxx xxxx Xxxxxxx xxxxxxxxxxx xxxx, xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxx XxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxXxxxx xx xxxxxxxx. Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxx xXXXx. Xxx XXXxXxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxx, Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxx, xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx XXX xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxx, xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx XXX xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx, xxx xxxxxxxx Xxxxx xx xxx Xxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx."

Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxx, Xxxxxxxx xxxxxxxxxxxxxxx xx xxxxx. Xxxx Xxxxxxxxx, xxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx XxX xxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxx xx Xxxxxxxx, xx xxxxx Xxxxxxxx xxxxxxxxx xxxxx xxx. Xxx Xxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxx Xxxxx, xxxx xxx xxxx xxxx xxxxx x xxxxx xxx Xxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx x xxxx xxxx xxx Xxxx, Xxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxx

Xx xxxx xxxx xxxxxxxx Xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxxx xxxxx x xxxx xxxxxx xxxxx Xxxxxxx Xxxxxxx xxx x xxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxx xx xxxxxx, xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx x xx xxxx xxxx xxxxx xxxxxx xxxxxxxxx. Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxx xxxxx xxxxxx Xxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx. Xxxxx xxxxxx xxx xxx Xxxxxx xxxx xxxxxxxxx, xxxx xx xx xxxxx XXXx xxxx XXXxXXXxXxxxxxxxx xxxxxxxx xxxxx XXXxXxxxxxxxxx xxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxx

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Xxxxxxxxx Xxxxxxxxxxx

xxxxxx

I. Beruflicher Bereich

1. Inflationsausgleichsprämie:
Steuerfreie Zahlung auch an GmbH-Gesellschafter?

Xxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxx xx xxx Xxxx xxx xx.xx.xxxx xxx xxx xx.xx.xxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx x.xxx XXXxxxxxxxxxxxxxxx xxx x Xx. xxx XXxXx. Xxxxx Xxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx.

• Xxx xxx Xxxxxxx xxxxxxx xx xxxx xx xxxxx Xxxxxxxxxx, xxxxx xx xxxx Xxxxxxxxxx. Xxxxxx xxxx xxx xxx x.xxx XXX xxxxxxx xxxxxx, xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.
• Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxx xx Xxxxx xxx x.xxx XXX. Xxx Xxxxxxxxxxx xxxxxxxxxxx, xx xxx xx xxxxxxx Xxxxx xx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxx. Xx xxx xxxx xxx Xxxxxxxxxxxx, xxx Xxxxxx xxx x.xxx XXX xxxx xxxxx xxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx. xXxx xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxx xx xxxxxx Xxxxxx xxxxx xxxxxx xxxxxxxxxxx xxxxxx.x
• Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx.
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Xxxx xxxxxx xXX xxxxx xxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx. Xxx xxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxxx xxxxxxxx xx Xxxx xxx Xxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxx.

• Xxxx x: Xxxx xx xxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxx xx xxx XxxX xxxxxxxxx xxxx, xxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xx xxx xxx Xxxxxxxxxxxxxx xx xxxxx Xxxxx xxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx x xxxxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx x xxxxxx xxxxx xxxxxxxxxxxxxx xxxxx xx xxxxx xXX.
• Xxxx x: Xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xx xxxxxxxxxxx. Xx xxxx xXX xx xxxxxxxxx, xxxxxxx xx xxxxxxxxxx xxxxxxxx xxxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxxxxxxx xxxxxx xx xxxx xxx, xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx xxxx, xx xxx Xxxxxxxxxxxxxx xx xxxxxxxx. Xxxx xxxxxxxxx xxxxxx xxxx XxxxxxxXxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxx, xxxx xxx xxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.
• Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xx Xxxxxxxx xxxxx: Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx x xxxxxx "xxxx" xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx xxxxx xxx Xxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxx Xxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxx xxxxxxxx xx xxxxxxxx xxxx, xxxx xxx XxxX xxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxx xxxx, xx xxx Xxxxxxx xxxxxx xx xxxxxxx.

XXXXXXXXX: Xxx Xxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxx xxxxx xxxxxxxxx, xxxxx Xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xx xxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxxx xx xxx xxxxxxxxx, xxxx xxxxxxxxxxx Xxxxxxxx xxxxx xxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xx xxxxxxxx. Xx xxxx xxx Xxxxxxxxxxx xxxxx xxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx.

xxxxxx

2. Dienstliche Fahrten:
Durchschnittswerte für die Treibstoffkosten 2022

Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx x xxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx x xxxxxxx Xxx xxxx Xxxxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xx xxxxxx, xxxxxxx Xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxxxxxxxxXxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx. Xxx XxxXxxxxxxxxx xxxx Xxxxx Xxx xxxxxxxx Xxx, xxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxx xxxxx xx xxxx xxxxxxx xxx, xxxx xxx xxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx Xxxx xxxxxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxx xxx. Xxxx xxx xxx xxxx Xxxxxxx, xxxx Xxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx xxxx XX X. xxxx. Xxxx xxx xxxx xx xxx XX xxxxxxxx, xxxx Xxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxx xxxx Xxxxx: Xxx xxx Xxxxxxxxxx Xxxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxx. Xxxx xxx xxxx xxx xxxxxxxxxx xx Xxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx Xxx xxxxx xxx XxxxxxxxXxxxx xxxxxxxxxxx Xxxxx xxxxxx xxx Xxxx xxxx xxx xxxxxxxxx Xxxxxxxx xxxxx Xxxxxx.

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Xxxxxxxx:

Xxx xxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxx Xxx xxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx: Xxx Xxxxx xxxxxxxxxx xxx xxx xx xxxxxxxxxxxxxxxx x Xxxxx, xxx Xxxxx xxxxxx xx Xxxxxxxxxxxxxxxxxx xxx,xx Xxxx. Xxxxxxxxx xxxx Xxx xx Xxxx xx.xxx xx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxx Xxx Xxxxx xxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxx xxxxxxxxx

xxxxxx

3. Midijobs:
Erweiterung des Übergangsbereichs

Xxx xxxxxxxxxxxxxx xxx XxxxxxxxXxxxxx xxx xxx XXX xxxx xx.x.xxxx: xxx XXXx xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx x.xx.xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx,xx XXX xxx x.xxx XXX xxx xxx,xx XXX xxx x.xxx XXX xxxxxxxxx. Xx 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 xxxxx xxx x.x.xxxx xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx,xx XXX xxx x.xxx XXX xxxxxxxxx xxx xxx,xx XXX xxx x.xxx XXX xxx xx XXX XX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx" xxx x.xx.xxxxx.

• XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx XXXx xxxxxxxxx xxx xxxx Xxxxxxx xx Xxxxxxx xxx xxxx xxxx xxxxxxxx xxx xxx Xxxxxxxxxx xxx x.xxx XXX xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xx Xxxxxxx xxxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx x Xxxx xxx xxxxxx xxx xxx Xxxxxxxxxx xxx x.xxx XXX xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xx Xxxxxxx xx. Xxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx.

Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx XxxxxxxxxxxxxxxXXx xxxx xx xxx x.x.xxxx xxxx xxxxx xxxxx Xxxxxx xxxxxxxxx xxxxxx.

Xxxxxxxxxxx xxxx xxxx xxxx Xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx:
xx.xxx : xx.xxx x xxxxx x xXxxxxxxxxxxxxx x xxxx

Xxx Xxxxxx X xxxx xxx xxxxx xxxxxxxxx:
Xx xxxxxx xxxxxxxx xxx xxxxxxx xx x xxxxx xx x xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. xx x xxxxxxx xxxx xxx xx x XXxXxxxxxxxxxxxxxx x xx x XXxXxxxxxxxxxxxxxx x x x Xxxxxxxxxxxxxx. xx x xxxxxxx xxxx xxx xx x x xx x xxxxx Xxxxxxxxxxxxxxx.

X x xx x : xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx,x XX x x,x XX x xx,x XX xx,x XXxX x x,xx XX x xx,xxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxx X xxxx xxx xxx xxxxxxxxxxxxxxxxxx XXxXxxxxxxxxxxxxxxxxx xxxxx: x,x xx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxx xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx XXxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx.

Xxxxx xxxxxxxx xxxxxxxxxXxxxxx X x x,xxxxxxxxxxxxx x : xx,xx xx.

Steuerpflicht

Xxxxxxxx xxxx xxxxxxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxx xxx xxx XXX xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxx xxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx X xxx XX xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx x.xxx XXX xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxx X xxx XX xxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx xx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxx xxx,xx XXX xxx Xxxxxxx xxxxxxxx.

Übergangsregelung

Xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xx xx.x.xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxXxxxxxxxxxxxxx xx Xxxxx xxx xxx,xx xxx xxx XXXxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxx, xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xx.xx.xxxx.

Xxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxx xxx xx.xx.xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xXXx xxx Xxxxxx, xxx xxxx xxxx xxxxxxxxx Xxxxxx xxxxxxxxx:

Xxxxxx xxx xxx Xxxxxx X xxxx xxxx xxxxxxxxxXxxxxx Xxxxxxxxxxxxxxxxxx, xxxxx xxx Xxxx xx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx,xx Xxxxxxx xxxxxxx xxxx xxx xxx XXX XXx. Xxxx xxx Xxxx xxxx xxxxxxxx xxxxxxxxxXxxxxx Xxx x x,xxxxxxxxxxxxx x : xx,xx xx.

XXXXXXXXX: Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx x.x.xxxx xxxxx xxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxx xxxxx xxxx xxx xxxxxxx Xxxxxxx xxx xxx XXxXxxxxx xxx x,x x xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx: XxxxxxxxxxxxXxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xx x.xx.xxxx

xxxxxx

4. Stipendium:
Zahlungen während der Corona-Pandemie nicht steuerfrei

Xxxxxxxx xxx XxxxxxxXxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx XxxxxxxXxxxxxxxxx xxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx XxxxxxxXxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxx xxxxxxx xxxxxxxxxxxx xxxx, xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxx xxxxxx xxxxxx xxxxx xxx xxxxx Xxxx, xxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxx xxx, xx xxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxx xxxxxxx xx x Xx. xx XXxX xxxxxxxxxx xxxx, xxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxx xxxxxxxxxxxxxxxxxXxxxxxxxx xxx xxxxx XxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxx xxx XxxxxxxXxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxx xx xxxxxxxxxx xxx xXX XxxxxxxXxxxxxxxxxx xxx xx.xx.xxxx, xx X xxxxxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxxxx xx xxxxx Xxxx xxxx Xxxxxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxx xxx, xx xxxxx xxxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxx xx xxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx xxxxxx. Xxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx xxxxx. Xxxxxxxx xxx xxx xxx Xxxxxxxx xxx Xxxxx xxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx XxxxxxxXxxxxxxx xxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx

xxxxxx

5. Lohnsteuer:
Neues Merkblatt zur Steuerklassenwahl

Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx, xx xxx xxxxx xx xxx Xxxxxxxxxxxx XX xxxxxxxxxxx xxxxxx xxxxxx xxxx xx xxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx XXX xxx xxx xxxxxx xxxx Xxxxxxxxxxxx X xxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx XXXxX xxx xx xxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xx xxxx xxx xx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xx Xxxxxxxxxxxx XXX xxxxxxxxxxx Xxxxxxxx xx. xx Xxxxxxx xxx xxx xx Xxxxxxxxxxxx X xxxxxxxxxxx xx. xx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxx Xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx XXXxX xxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx XXxXX xx xxxxxxxxxxx, xxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx X xxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxxxxx xxxx xxx xxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx XXX. Xxxxx xxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxx XXxXX xxx Xxxxxx xx xxxxxxx x"Xxxxxxxxxxxxxxx"x. Xxxxx xxxxxxxx Xxx, xxxx xxx Xxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx.

Xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxxx. Xxxx xxxx xx xx xxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx.

Xxxxxxx Xxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxx xxxx xxxxx xxxx Xxxxx xxxxxxx xxx, xx xxxxxxx xx xxxx xxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxx xxxxx xxx xx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx.

xxxxxx

6. Energiepreispauschale:
Bei Streit mit Arbeitgeber ist das Finanzgericht zuständig

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx xx xxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxx xxxxx XxxxxxxxxxxXxxxxxxxxxx xxxxxxx xxxxxx, xxxx xx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx, xxxx Xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxxxxx, xxxx xxx xxxxx xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx. Xxxxxx xxxxxxx xxx xxx "Xxxxxx Xxxxxxxxx" xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxx.

Xxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxx xxx xxxx, xx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxx: Xxx xxxx xxx xxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxxxxx xxx xXxxxxxxxx xxx x.xx.xxxx, x Xx xxxxxxxx.

• Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xx, xxxx xxxxxxxxxx Xxxxxxxxx xxxxx xxxx xxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx. Xx xxxxxxxx xxxxxx xxx Xxxxxxxxxx. Xx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxx xx xxxxxxxxxx.
• Xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xx Xxx. x Xx. x XXXx. Xx xxxxxxx xxxx xx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx. Xxx xx xxx Xxx. x XXxX xxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx.

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7. Energiepreispauschale für Erwerbstätige:
Laut Jahressteuergesetz ist sie nicht mehr pfändbar

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

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xxxxxx

8. Doppelter Haushalt:
Was fällt eigentlich unter die 1.000 EUR-Grenze?

Xx Xxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xx xxxx xxxxxxxx Xxxxxxxxxxxxxx: Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxxx xxxxxxxxx xxx x Xxx. x Xx. x XXxXx. Xxxx xx xxxx xxxxxxxxxxxxx Xxxxxxx, xxx xxxxx xxx Xxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxx xxx.

Xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx: Xxxxxx xxxx, xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx Xxxxx xxx x.xxx XXX xx Xxxxx xxxxxxxx xxx. Xxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx x xxxxxx xxx xxxxxxxxx xxxx x xx xxxxxx Xxxxxx xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

XXXXXXXXX:xxxxxxXxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx x xxxx Xxxxxxxxxxxxx x xxxxxxxxx xxxxx xxxxxx xxxx xxx x.xxx XXX xxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxx xxx "xxxxxxxxx" xxx. xxx xxxxx xxxxxxxxxx xxxxxx xxx xxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxxx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxXxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxx xxxxx xxxxx xxx x.xxx XXXxXxxxxx xxxxxx. Xxx xxxx xxxxx xxxx xxxx xxxxxxxxx, xxxx xxxxxxx xxx Xxxxx xxxx xxx Xxxxxxx xx xxxx xxx, xxxx xxx Xxxxxx xxxxxxxxxxxxxx xxxx xXxxxxxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx. Xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxxx x.xxx XXX xx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxxxx" xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxxx.

XXXXXXX xxx xxxx xxx Xxxxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxx x xxxx xx Xxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxx x xxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxxxx x xxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxXxxxXxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxxxxxxx xxxx xxxx xxxxxxxxx, xxxx xxx x.xxx XXXxXxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx. Xxxxxxx: Xxx Xxxxxx xxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxx xxxxxxxxxx, xxxxxxx xxxxxx xxx "xxxxxxxx", xxxx xx x Xxx. x Xxxx x Xx. x XXxX xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx.xxxxxxXxxx xxxx xxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxx xxxx xxxxx xxx xxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxx xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx. Xx xxxxxx xxxxxxx, xxxx xxxxxxxxxxx xx xxx Xxxxxxxxxx, xxxxx Xxxxx xxx x.xxx XXX xxxxxxxxx xxxxxxxx xxx, xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xxx XXX xx xxxxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xx, xxxx xxx Xxxxx xxx xxxxxxxxxxx.
• Xxxxxxxxxxx: Xxxxxx xxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx, xxxxx Xxxxx xx xxxxxxxxxxxx xxx, xx xxx xxxxx xxxx xxx Xxxxxxxxxx, xxxxxxx xxxx xxx xxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxx xxxxxxxxxxx xxxxxx. Xxxx: Xxxxxx xxxxx xx xxxxxxxxx, xxxx Xxxxxxx xxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxx xxxxxxx, xxxx xxxx xx Xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxx xxxxxxxx xxxxxxx xxx Xxxxxxx xxxxxxxxx xxxxx xxxxxxxx.

Gehören Energiekosten zu den Unterkunftskosten, deren Abzug beschränkt ist? 

Xxx XX XxxxxxxxxxxxXxxxxxxxxx xxxxxx xx xxx xxxx xxxxxxxxx Xxxxxx xxx: Xx xxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx, xx xxx "Xxxxxxxxxxxxxxxxx" xxx xxxxxxxxxx Xxxxxx xx xxxxxxx, xxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxx Xxxxxx xxx x.xxx XXX xxxxxxx xxxxxx. Xxx xxxx xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxx xxx xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxx, xxxxxxxxxxxx Xxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx. Xxxxx: Xxx xxx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxx xxxxx xxx x.xxx XXXxXxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx Xxxxxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx

xxxxxx

II. Privater Bereich

1. Energiepreispauschale für Studierende:
Fragen-Antworten-Katalog endlich veröffentlicht

Xxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxxxx xx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xx Xxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxxx. Xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx x xxxxxxxxxx xxx xx Xxxxx xxx xxx XXX. Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx xx.x.xxxx xxxxxxxxxx x"XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx x XXXXX" xxx xx.xx.xxxxx.

XXXXXXX xxxxx xxx XxxxxxxXxxxxxxxxxXxxxxxx xXXXxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxxxxx xxx XXXx xxx xxx Xxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxx. Xxxx xxxxxx Xxxxxxxx:

Xxxxx:xxxxxxXxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx

Xxxxxxx:xxxxxxXx. Xxxx Xxxxxxxxxxxx, xxx xxx x.xx.xxxx xx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxxxxxx xxxx x,xx Xxxxxxxxx Xxxxxxxxxxx. Xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx.

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Xxxxx:xxxxxxXxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xx xxxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx

Xxxxxxx:xxxxxxXx. Xxxx xxxx xxx xxxx: Xxx xxx x.xx.xxxx xx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx.

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Xxxxx:xxxxxxXxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx XXX xxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx

Xxxxxxx:xxxxxxXx. Xxxxxxxx xxxxx xxxx Xxxxxxxxxxxx, xxx xxx x.xx.xxxx xx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx.

Xxxxx:xxxxxxXxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx

Xxxxxxx:xxxxxxXxx Xxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx. Xxx xxxx xxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxx xxxx xx Xxxxxx xxxxxx Xxxxxx xxxxxxx, xxxx xxxx xx xxxxxx Xxxxxx. Xxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxx xxxx x xxxxxxxxxx xxxxx xxx Xxxxxxxxxx

xxxxxx

2. Spenden:
Mitgliedsbeiträge an Musikvereine nicht als Sonderausgaben absetzbar

Xxxx Xxxxxxx xx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxxxxxxxx xxxxxxx. Xxxx xxx xxxxx xx xx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx Xxxx xxx xx xxxxxxxxxxxxx, xx xxx Xxxxxx xxxxxxxxxxxxx Xxxxx xxxxxxxx xxx xxxxx xxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxx xxxxxx xxxx xx xx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx "xxx Xxxxxxxxx" xxxxxxxx. Xx xxxxxx Xxxx xxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx, xxxxxxxxxxx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxx "xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx" xxxx xxxxx xxxxxxxx Xxxxx xxxxxxxx, x.X. xxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx: Xxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

xxxxxx

3. Ukraine-Krieg:
Verlängerung der Steuererleichterungen für Hilfen an Geschädigte

Xx xx.x.xxxx xxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxx xxx xxxxxx Xxxxx Xxxxxxxxxxx, Xxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxxxxxxx xxxx Xxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxx Xxxxx xxxxxxxxxxxxx Xxxxxxxx. Xxx xxxxxx xxx xxx Xxxxxxx Xxxxxxxxxxxxx xxxxxxxx xx Xxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxx xxx Xxxxxxxxxxx. Xxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxx xx xxx xx xxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxxxxxxx xxxx Xxxxxxxxxx, xxx xxx xx. Xxxxxxx xxxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxx, xxxxx XXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxx.

XXXXXXX xxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxx Xxxxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxX xxxxxxxxxxxxxx.

x. Xxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxx
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x. Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx
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x. Xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx
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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxx xx xxx Xxxxxxx: Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

xxxxxx

III. Kinder

1. Kindergeld:
Anspruch bei angestrebter Weiterbildung zum Notfallsanitäter

Xxxx xxx Xxxx xxxxxxxx xxx xx. xxx xxx xx. Xxxxxxxxxx xxxxxxxx xxx Xxxxxx Xxxxxxxxxx, xxxx xx xxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxx xx xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxxxxx xxx: Xxxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxx xxx xxxxxxxxxxxxxxx, xxxx xx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx xx xx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx xx Xxx. x Xxxx x x. x XXxXx.

Xxx xxxxxx: Xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx xx xxx Xxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx, xxxx xxxx xxxx xxx Xxxx xxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx. Xxx xxxx xxxx Xxxxxx xx xxxxxxxxxx, xx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxx Xxxx xxx Xxxxxxxxxx xxxx xxxx xxxx xxx xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxXxxxxxx: Xx, xxx xxx xxxxxxxx!

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxx xxxx xxxx xxx xxxxxxxxxxxxxx xx xxxxxxxxx, xx xxx xxx Xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxx Xxx.

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

XXXXXXXXX:xxxxxxXxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxx xxxx xxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx. Xxxx xx xxxxx xxxx, xxx Xxxxxxxxxxxx xxxxxx xxxxx xxx Xxxx xx xxxxxx. Xxx xxxx xxxxxx Xxxxxx, xxxxx Xxxxxx xxx xxx Xxxxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx, xxxxx Xxxx xxxxxxx. Xxxxxxx xxx xxxx, xxxx Xxxxxx xxx xxxx Xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx. Xxx xxxxxxxxx xxxx xx xxxx xxxxxxxxxxxx xx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xx xxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx. Xxx xxxxx xx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xxxxxxxxx xx xxxx Xxxxxxxxxxxxxxx. Xxx xxxx xxxxxxxx xxxxx xx xxxxxxxxxx, xxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

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xxxxxx

2. Trennungskinder:
Erhöhung der Unterhaltssätze

Xxxxxxxxxxx xxx xxxxxxxx xxxxxxx Xxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxx Xxxxxx, xxx xxxx xxxxxxx Xxxxxxxxxx xxxxx, Xxxxxxxxxxxx xxxxxxx. XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxx: xxx Xxxxxxxxxxxxxxxx x xxxxxxxxxx xxxx xxxx xxxx xxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxx xx "xxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx" xxx Xxxxxx. Xxxx xxxxxx xxx xx Xxxxxxxxxxx, xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx, xxxx xx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx XXXx.

• Xx xxx xxxxxx Xxxxxxxxxxx xxxx Xxxxxx xxx x Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx x xxx Xxxxxxxxxxxxxxxx, xx xxx xxxxxxx xx xxx xx Xxxxxx xxx x, xx xxx xxxxxxx xxx xxx xx Xxxxxx xxx x xxx xxxxx XXXx. Xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxx xxxx xxxxxx xxx Xxxxx xxxxxxxxxx xx xxx "Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxx xXXXx. xxxx X X. xxxxx.
• Xxx x.x.xxxx xxx xxxxxxxxx xxx x.x.xxxx xxxx x xxxx xxxxx xxxxxxxx Xxxxxxxxxx x xxx Xxxxxxxxxxxxxxxx xxxxxxxxx x"Xxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

XXXXXXX xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxxxx xxxxxxx, xxxx xx xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx x"Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xx xxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx:

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• Xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx, xxx xxxxxxxxxxxx xx xxxxxx xxx. Xxx xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxx. Xx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxx xxx xxxxxx Xxxx xxxxxxx xxx XXX, xxxx xxx xxxxxx Xxxx xxx XXX xxx xxx xxxxxx xxx xxxxx xxxxxxx Xxxx xxxxxxx xxx XXX. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxx xxxxxxxxxxx xxx XXX.

Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxx x.x.xxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxx Xxxxxxx xxxxxx xxxxxxxxxxxx Xxxxx.

xxxxxx

3. Trennungskinder:
Neue Düsseldorfer Tabelle

Xxx Xxxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xx Xxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxx Xxxxxxx xxx xxx xxx. Xxxxxxxxxxxxxxxx, xxx xx xxxxxx Xxxx xxxxxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxx Xxxxxxx".

Neue Zahlbeträge 2023

Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxx. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxx xxxxxxxxxxx xxx XXX.

xxxxxx

4. Trennungskinder:
Erhöhung des Unterhaltsvorschusses

Xxxxxx, xxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx xxx xxx xxx xxxxxx xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxxxxx xxx Xxxx Xxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxx. Xxx xxx xxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxxx, xxxx xx xxx Xxxxx xx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx.

• Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xx xxxxx Xxx. x Xxxx x XXXx xxx Xxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxx xxx x Xxx. x Xxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxx.
• Xxxx xxx Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx "Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxxxxxxxxxx. Xx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxx x. Xxxxxxxxxx xxx XXX xxxx XXX Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx XXX Xxxxxxxxxxx, xxxx Xxxxxx xxx xxx xx. Xxxxxxxxxx xxx XXX xxxx XXX .x. xxx XXXx xxx xxxx xxxxxxx Xxxxxx xxx xxx xx. Xxxxxxxxxx xxx XXX xx Xxxxx xxxx XXX .x. xxx XXXx.

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xxxxxx

5. Familienförderung:
Erhöhung des Kinderzuschlags

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xxxxxx

IV. Nebentätigkeit

1. eBay:
Versteuerung bei umfangreichem An- und Verkauf von Artikeln

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

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xxxxxx

2. Privatverkäufe im Internet:
Neue Meldepflichten der Internetbetreiber

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

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xxxxxx

V. Kapitalerträge

1. Freistellungsaufträge:
Jetzt überprüfen und neu justieren!

Xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxx xxxxxxxx xxx Xxxxxx xxxxxx xxxxx Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xx xxxxxx Xxxxx Xxxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxxx. Xxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxx xxxx Xxxxxxxxxxxxxx x.xxx XXX xxxx xxxx: xxx XXXx. Xxxx Xxxxxxxxxxxx xxxxxxxx xx x.xxx XXX xxxx xxxx: x.xxx XXXx.

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• Xxxxxx xxxxxx xxx xxxxx Xxxx xxxxxxxxxx xxx xxx xxxxx xxxxxxx xxx xxxxxxxx.
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XXXXXXXXX: Xxxxxx Xxx xxxxxxx xxx xxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxx xxx xxxxxxxx Xxx xxxxx xxx. Xxxxxxxx Xxx, xxxx Xxx xxxxxxx Xxxx xxx xxxx xxxxxxxxxxx xxxxx. Xxxxxx Xxx xxxxxx xx xxxxx Xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx, xxxxxx xxxxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxx xxxxxxxxx.

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Xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxx xx xxx Xxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxx xx Xxxxxxx Xxxxxxxxx xxxx.

Xxx xxxx xxxx xx xxxxx Xxxxxxxx xxx xxxxxxxx xxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxx xxx xxxxxxxxxx xx xxxxxxxxxx.

xxxxxx

2. Thesaurierende Fonds:
Wie hoch ist die Vorabpauschale für 2023?

Xxxx xxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxx xxxxxxx xxxxxx xxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxx xxxxxxx Xxxxxxx xx xxxxxx Xxxxxxx xxxx xxx.xxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxxxxx xx xx Xxx. x XxxXxX xxxx Xxxxxxx xxx xx xxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxx xxxx xxxx xx x.x.xxxxx.

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xxxxxx

VI. Eigenheim und Vermietung

1. Vermietung:
Zahlung für den Verzicht auf ein Wohnungsrecht absetzbar

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xxxxxx

2. Vermietung:
Zahlungen zur Ablösung eines Wohnrechts als Werbungskosten

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Xxx xxxx Xxxxxx xxx xxx XXX xxxxxxxxxxx, xxxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxx, xxx Xxxxxxxxx xxxx xxxxxxxxx. Xxx xxx Xxxxxxxxx xxxxxxx xx xx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx.xxxxxx"Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx"xxxxxxxXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

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XXXXXXXXX:xxxxxxXxx xxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxx. Xxxx xxxx xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx. Xxxxxxxxx xxxxx xxxxxxxx xxxx x xxxxxxx x Xxxxxxxxx xx xxx Xxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxx xxx xxx xxxxxx xxxxxxx, xxxx xxx xxxxx xxx xxxxxxxx Xxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx, xxx xxxx xxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxx. Xxx xxxx xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx. Xxxxxxxxx xxxxxx xxx xxxxxx xxxxx xxxxxxxxxx xxxxxxxx, xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxx xxx, xxxx xxxx xxx xx xxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxx xxxxxx Xxx xx xxx XxxxxxxxxxxxxXxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

3. Vermietung:
Abfindungszahlung an den Mieter als Werbungskosten absetzbar

Xxxxxxx Xxxxxxxxx xxxxxxx xxxxxx Xxxxxx xxxx xxxxxxx, xxxxxxxxx xxx Xxxxxxx xx xxxxxxx, xxx xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxx. Xx Xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxxxx xxxxx xx, xxxxxxx Xxxxx Xxx xxx xxx Xxxxxxx xxxxxxxxxxxxx.

• Xxxxxx Xxx xxx Xxxxxx xxxx Xxxxxxxxx, xxxxx Xxx xxxxxxxxxXxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.
• Xxxxx Xxx xxxxxx xxxxxxxxxxxxx, xxx Xxxxxxx xxxxxxxxxxxxx xxxxxx xx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxx xxx xxxx xxxxx xxxxxxx, xx Xxxxxxxxx xx xxxxxxxx xxx xx xxxxxxx. Xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.
• Xxxxxx Xxx xxx Xxxxxxx xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx. Xxxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxx xxx xx Xxxxx xxxxxxxx, xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx. Xx xxxxxx Xxxx xxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x XXxXx. Xxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx x xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx xx Xxx. x XXxX x xx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx XXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx.
• Xxxx xxx Xxxxxxxxx xxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xx xxxxxxxxx, xxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxxx.

Xxx xxxx xxxx, xxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxxxx xxxx, xx xxxxxx xxxxxxxxxXxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxx Xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx xxx xx xxx "xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx", xxx xxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxx xx xxxxxx Xxxxxx xxxxx, xx xxx Xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx, xxxxxxxxxXxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxxx xx xxx "xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxx xx x Xxx. x Xx. xx XXxX, xxx xxxx xxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

4. Fotovoltaikanlagen:
FAQs zur Neuregelung bei der Umsatzsteuer

Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxx: Xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxx x. Xxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxx xx, xxxx xxxxx xxx xxxx xx xxx Xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx xxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx xx Xxx. x XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx XxxxxxxXxxxxxxxx Xxxxxxx xXXXxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxxxxx xxxxxx xxxx:xxxxxx"Xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxx xxx XXX xxx xxxxxxxx Xxxxxx xxx:

Xxxxx:xxxxxxXxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx

Xxxxxxx:xxxxxxXx xxx Xxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xx. Xxxxx xxxxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx XXxXx xxxxxxxxxx.

Xxxxx:xxxxxxXx xxxx xxxx xxx Xxxxxxxxx

Xxxxxxx:xxxxxxXxx Xxxxxxxxxxxxxx xxxx xx xxx x. Xxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxx xxx, xxxxx xx xxxxxx xx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx. Xxx xxx Xxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx, xxx xxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxx.

Xxxxx:xxxxxxXxxx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx

Xxxxxxx:xxxxxxXxx Xxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxx x. Xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx.

Xxxxx:xxxxxxXxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx Xxx xxxxxxxx xxx Xxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxxx xxxxx xxxxxxxx xxxxx

Xxxxxxx:xxxxxxXxxxxxxxxxxx xxx xxx Xxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxx xxxxx. Xxxxx xxxxxx Xxxxx xxxx xxx xx. Xxxxxxxx xxxx, xxxxxx xxxxx Xxxxxxxxxxxx xx. Xxxxxxxxxx xxxxx xxxxxxx xxxxx xxxxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxx xx xxxxxxxx xxx. Xxxx xxx xxx Xxxxxxx xxx xxx xxxxx xxx xxx Xxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxxx Xxxxxxxxxxx:xxxxxxXxxx 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.

Xxxxx:xxxxxxXxx xxx, xxxx xxx xxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx

Xxxxxxx:xxxxxxXxxxxxx xxx Xxxxxxxxxxx xxxx xxx x. Xxxxxx xxxx, xxxxxx xxxx Xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx.

Xxxxx:xxxxxxXxx xxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxxx

Xxxxxxx:xxxxxxXxx xxx Xxxxxxxxxxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxx xx xxxx x xxx xxxx xxxxxxx Xxxxxxxxxxx xxxx x xxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx.

Xxxxx:xxxxxxXxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

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

Xxxxx:xxxxxxXxxx xxx xxx xxxx Xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxx

Xxxxxxx:xxxxxxXxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxx x. Xxxxxx xxxx xx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xXxxxxxxxxx x Xxxxxxxx. Xxxxxxxxxxxxxxx xxx xx xxxxxxxxxx xxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xx xxxxxx xXxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx XXxXx xxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx x. Xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx.

Xxxxx:xxxxxxXxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx

Xxxxxxx:xxxxxxXxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xx Xxxxxxx Xxxxxxxxxxxx.

Xxxxx:xxxxxxXxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx

Xxxxxxx:xxxxxxXxxx xxx Xxxxxxxx xx xx xx Xxx. x Xx. x XXxX xxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxx xxxxxxxx xxxxxx. Xxxxxxx xxxx xxxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxx, xxx xxx xxx Xxxxxx xxxxxxxxxxx xxx xxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx Xxxxxxxxxxx xx.X. xxxx Xxxxxxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxx.

XXXXXXXXX: xxxxxx Xx xxxx xxxxx xxx XXXx xxxx xxxxxxx xxx Xxxxxxx xxxxx XXXxXxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxx xxx Xxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx

xxxxxx

5. Verkauf des Eigenheims:
Teil-Steuerpflicht bei tageweiser Raumvermietung

Xxxx xxx xxxxxx xxxxxxxxx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxx xx xxxxxxxxxx, xxxx xxxxxxxx Xxx xxx Xxxxxxx xxx xxxxxx Xxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxx

• xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xXxxxxxxxxxx xx xxxx
• xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xXxxxxxxxxxx xx.

Xxxx Xxxxxxxxxx xxxx xxxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxx. Xxxx xxxx xxx xxxxxxxxxxxx Xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxxx xxxxxxx: Xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxxx xx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxx xx xxxxxxxxx Xxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxx xXxxxxx xxx xx.xx.xxxx, xx X xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxx xxxx xxxxxxxxx: Xxxx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxx xx xxx xxxxxxxxx xx Xxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxxx xxx Xxxx xxx Xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx. Xxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

VII. Renten und Pensionen

1. Rentenbesteuerung:
Unterbliebener Abzug von Beiträgen ans Versorgungswerk

Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx x. Xxxxxx xxxx xx Xxxxx xxxxxxxx xxx, xxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx. Xx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx xxxxxx, xxxxxxxx xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxx xxxx. Xxx xxxxx Xxxxxxxxxxxx xxxx xxxxxx xxxxxx xxx Xxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxx xxx xx xxxxxx xx xxxxx xxxxxx xxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxx xxxxxxx xxxxxx. Xxx xxxxxx xxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x"Xxxxxxxxxxxxxxx"x xxxxxxxxxxx xxx xxxxxxxxxxxxxx xx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxx xx xxxx xxxxx xxxxxx xxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxx xxxx xxxxx Xxxxx xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx x xxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxx xxxxx Xxxxxxxxxx xxxxxx xxxxxxxx, xx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxxx. Xxx xxxxx xxxxxxxxx Xxxxxx xxxxxx xxxxxxxxx x xxxxx!

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx: Xxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxxx xxxxx xxxxxx xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx, xxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxxx xx xxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xx Xxxxx xxx xxxx x.xxx XXX xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx. Xx Xxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxx, xxx xx xxxxxxxxxxxx Xxxxx xx xxxxx Xxxxxxxxxx xx xxxxxxx, xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxx. Xxxx xxx Xxxxxxxxx, xxx xxx xxxxxxxxxxxx xxxxxxx Xxxxx xxxx xxxxxxxxxxx xxxxx, xxxx xx xxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxx. Xxxxxxx xxxxx xx xx xxx Xxxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxxx xxxx xxx xxx XXX.
• Xxxxxxxxxxx: Xxxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxxx xxxxx xxx xxxxx Xxxxxx xxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxx, xxxxxxx xxxxxx xxxxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxx
• Xxxxxxxxxxxxxxxxx: Xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxx

xxxxxx

2. Rentner:
Grundrentenzuschlag - Steuerbescheide werden korrigiert

Xxxx xxx x.x.xxxx xxxx xx xxxx Xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxx xxxxxxx xx xxxx xxxxx xx xxxx xxxx Xxxxxxxxx, xxxxxxx xxxxxxxxx xx xxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx. xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx. Xxx xxx Xxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxxx xx xxx xxxxxxxxx Xxxxxx xxxxxxxxx.

Xxxxxxxxxxxx xx xxx Xxxx xxxx xxxx xxx Xxxxxx xxx Xxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxxxxx xxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxx xxxxxx xxx xx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xx. xxx XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxxx.

XXXXXXXXX:xxxxxxXx xxxxxx Xxxxxxx xxxxx xxxxxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxx xxxxx xxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx x xxx xxx xxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xx xxxxxxxxxxxx xxx xxxxx xxx Xxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxxxxx xxx xxxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxx xxxxxxxxx xxx xx xxx Xxxxxx, xxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx xx Xxx. x Xxxx x xxx x XXxXx.

XXXXXXXXX:xxxxxxXxxx Xxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxxx xxxxx xxxxxxxxxxxxxx xxxxxx, xxxx xxxx xxx xxxx xxx Xxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx "xxxxxxxx" Xxxxx xxxxxxxxx. Xx Xxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxx x"xXxxxx"x xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxxxxx Xxxxxx xx Xxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxx xxxxxx xxxxx xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxx

xxxxxx

VIII. Schenkung und Erbschaft

1. Erbschaftsteuerliche Freibeträge:
Bayern wird Verfassungsklage erheben

Xxx xxxxxxx xx XxxxxxXxxxxxxxx Xxxxxx xxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx xx xxxxx xxxx x"Xxxxxxxxxxxxxxxxxx xxxx"x. Xx xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx. Xx xxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxx.

Xxx Xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxx x xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx x xxxx xxxx Xxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxxxx Xxxxxx xxxx xx Xxxxxxxxx xxxxxxxxxxx. Xxxxxx Xxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxx Xxxxxx xx Xxxxxx, xxx xxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx:xxxxxx"Xxxxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx x Xxxxxxxx xxx xxxxxxxxxxxxx XxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxx xxxxxxx x Xxxxxxxxxxxxxxx xxxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx "xxxxxxxXxxxxx: Xxxxxxxxxxxxxxxx Xx. xxx xxx xx.xx.xxxx, Xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxx Xxxxxxx.

XXXXXXX: Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxxxxxxxxxx, xx xxx Xxxxxx xxxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxx:xxxxxx"Xxx Xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxx xx xx. Xxxxxxxx xxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxx. Xxx Xxxxxx xxxx xxxxxxx xxxxxxxxxx. Xx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxx xxxx xxxx xxxx xxxxxxx Xxxx xx Xxxxxxxx xxxxxx."xxxxxx

Xxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xx xxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxx xxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxx xxx xxxxx xxxxxxxxxxxx, xx xxx Xxxxxx Xxxxxxx Xxxxxx xxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxxxxxx xxxx: Xxx xxx xxxxx Xxxxxxxxx xxxx xxxxx xxxxxx xxxx, xxxxxx xxxx xxx. Xxxx xxxx xxx Xxxxxx Xxxxxxx xxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxx, xxxxxxx xx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx. xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxx xxxxx: Xxxxxxxxxx xxxxxxxx xxxx xxxxx Xxxxx xxx Xxxxxxxxxxxx xxxx xxxx x xxx xxxx xxxxxxxxxx xxxxx xxxxxxxxxxxx.

XXXXXXX: Xxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxx, xxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxxx xxx Xxxxxxxxx "xxxxxxxxxxxx" xxxxxx. Xxxx xxx xxx xxxxxx! Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx x xxx xxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx XxxXxXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxx xxxx xxxxxx xx Xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xxxxx xxx, xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xx xxxxx xxxxxxxxxxx. Xxx xxx Xxxxxxxxx xx xxx Xxxxxxxxx xxxxx xx xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx: Xx xxxx xxxx xx xxxxxx!

xxxxxx

IX. Selbstständige

1. Bilanzierung:
Wahlrecht zur Bildung von Rechnungsabgrenzungsposten

Xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx xx xxxxxxxx xxxxxx xxx xxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXXXx xx xxxxxx. Xxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xx xxx xxx xxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxx XXX xxx xxxxxxxxxx, xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxx xxxx xxxx xxxxxxxxx Xxxx xxxx xxxxxx Xxx xxxxxxxxxx. Xxx xxxxxxxx XXX xxx xxxxxxxxxx, xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxx xxxx xxxx xxxxxxxxx Xxxx xxxx xxxxxx Xxx xxxxxxxxxx xxx x Xxx. x Xxxx x Xx. x xxx x XXxXx.

• Xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xxxxxxxx, xxxx xxxxxxxxxxxxxxxx XXXxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx xxxxxx. Xxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxx xxx xxx XXXxXxxxxxx xx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxx xxxx xxxx xxxxxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.
• Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxx XXX xxxxxx xxxxxxxxxx xxxx, xxxx xxxx xxxx xxxxxxxxxxxxxxxxx XXX. Xxxx xxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx.

Xx xxx x.x.xxxx xxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx XXX xxxxxxxx, xxx xxxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx xxxxxxx XXX xxxxxxx xxxxx xxx xxxx xxxx xxxxxxxx xxxxxx, xxxx xxx xxxxxxxx Xxxxxxx xxxx Xxxxxxxx xxx Xxxxxx xxx xxx XXX xxxxxxxxxxx xxx x Xxx. x Xxxx x XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxxx.

Xxx xxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxx xxx XXX xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxx XXX xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx, xxxxx xxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxx XXX xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxx. XxxxxxxxxXxxxxxxxx xxx Xxxxxxxx xxx xxxx XXXxXxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxx.

xxxxxx

2. Umsatzsteuer:
Kein Vorsteuerabzug für schwarzes Kleid oder schwarzen Anzug

Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxx xxxx xxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxx xxx xxxx xxxxxxxxx, xxxx xx xxxx xx "xxxxxxxx" Xxxxxxxxxxxxxx xxxxxxx. Xxx xxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx. Xxx xxxxxxx xxxx xx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxx "Xxxxxxxxxxxxxxxx" xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx x xxxxxxxx xxxxxxxxxx x Xxxxxxxxxx xxxxx.

Xx xxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx: xxxxxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx Xxxxxx xxx xx.x.xxxx, X X xxxxxx, xxxxxxxxx Xxxxx xxx xxxxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxxx, xxxxxxxxx Xxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxxx. Xxxx xxx xxxxxxx xx XxxxxxXxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxx, xxx xxx XXX xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxx xxxx Xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

XXXXXXX xxx xxx XXX xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xx xxx, xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxx Xxxxxx xxxx xxxxx xxxxxxxxx Xxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxx xxxxx xxxx xxxx xxxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

XXXXXXXXX:xxxxxxXxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxx xxxxxxxx xxx xxxxx xxx Xxxxxxxx xxx Xxxxxx xxxxxx xxxx xxx. xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx x.X. xxx Xxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx x.xx., xxxxx. Xxxx xxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxx Xxxxxxxxx xxxxx Xxxxx: Xxx XXX xxxxx xxxxxx xxx, xxxx xxxxx xxxx xxx, xx xxxxx Xxxxxxxxxxxxxx xxx xxx x xxxx xxx Xxxxxxxxxxxx xxxxxxxxx x XXxXxxxx xxxxxxxxx xxx. Xxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx. xxxx Xxxxxxx xx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxx xx xxxx xxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxx xxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx XXxXxxxxx xxxxxx. Xxx xxx xx xxxxxxxxx Xxxx xxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx: Xxxxxxxx Xxxxxxxxxxxxxx

xxxxxx

3. Pkw-Vermietung unter Ehegatten:
Steuermodell mit Genehmigung des BFH

Xxx xxxxx Xxx xxxx xxxxxxxxxxxx Xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx Xxxx xxx XxX xxxxxxxx xxx xxxx xxx xxxxxxxxx Xxxxxx xxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxx xxx xxxxxxx Xxxxx xxx xx xxxxxxxx, xxxx xxx Xxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxx Xxx xx xxxxxxxxxx xxx, xxx xxxx xxxxxx xxxx xx xxxxxx Xxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxxxx xx xx xxxx xx Xxxxxxx xxxxxx xxxxxxx xxxxx. Xxxx xxx Xxx xx Xxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxx xxxx xx xxxxx xxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx.

Xx xxx xx xxxxxxxx, xxxxx xxxxx xxx xxxxxx Xxxxxx xxx Xxxxxx "XxxxXxxxxxxxxx xxxxx Xxxxxxxxx" xxxxxxxxxxx. Xxx xxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxx:

• Xxx Xxxxxxx xxxxx xxxxx Xxx xxx xxxxxxx Xxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxx, xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx, xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxx. Xxx Xxxxxxx xxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xx Xxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx, xxxxxxxxxxx xxxx xxx Xxxxx, xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxxxxxxxxxx xxxx, xxx Xxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxx, xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxxx xx xxxxxxxxxx. Xxx Xxx xxxx xxx xxx Xxxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxx. Xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxx xxxx Xxxxxx xxx Xxx. Xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx. Xxx Xxxxxxx xxxxx xxx Xxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx x xxx xxxxxxx x xx xxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxx xxx xxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxx xxxx.
• Xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx x xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxx xxx Xxxxxxxxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.
• Xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxx xxxx xx xx Xx. x XXxX x xxx xxxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx x xxx xX xx.x XXxXx. Xxxxx xxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx XXX xxxxxxxx xxxxxxxxxx. Xxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx Xxxxxx xxx Xxxxxxx xxxxxxxxxxxxx XxXx xxxxx xxx XXX xxxxxx, xxxxxx xxxx xxxxx xxxx xxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx. Xx xxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx. Xxx xxxxx xxxxx, xxxx xxx Xxx xxx xxx Xxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxx xxxx. Xxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx, xx xxx Xxx xxx "Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx" xxxx xxx xx Xxx. x Xx. x XXxXx.
• Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx xxxx Xxxxxx xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx. Xxx xxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xxxx xxxx xxxx xxx xxxxx Xxxxxx xxxxxxxx xxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxx xxxxxxxx. Xx xxx xxxxxxxxxxxxxxxxx Xxxx xxxx xx xx xxx Xxxxx, xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxx xxxxxxx, xxxx xxx Xxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx XXX xxxx: Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxx, xxxx xxx Xxxxxxx, xxx xxxxx xxxxxxxxxxxx xxx xxxxx xxxx xxxxx xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

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

Xxxxx Xxxxxxxxxxxxxx xxxxx xxx XXX xxxx xxxx xxxxx: Xxxx xxxx xxx xxxxxxx Xxxxxxx xxx Xxx xxxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx, xxxxx xxx Xxxxxxxxx, xxxx xxx Xxxxx xxxx xxx xxx xxxxxx xxx xxx xxxxxxx xxxxxx. Xxx xxxxx xxxx xxx xxx x xxxxxxxxx x Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx, xxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx. Xx XXXxXxxx xxxxxx xxxxxx xxx Xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx, xxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx, xx xx xxx Xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxxx XxxxXxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxx xxxx xxx xxx xxx Xxxxxx xxxxxxxxxx Xxxxxxx xXxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx. xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx. Xxx xx xxx xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxx: Xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxx, xxxx xx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xx xxxx xxxx xx xxxxxxx xxxx. Xxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxx xxx xxx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx.

xxxxxx

X. Steuergrundlagen

1. Steuererklärung:
Erhöhung der Grenze zur Abgabepflicht für Nicht-Arbeitnehmer

Xxxxxxxx xxxxx Xxx xxxx Xxx Xxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxx Xxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx x xxxxxxx: xxx "Xxxxxxxxxxxx xxx Xxxxxxxxxx" x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx XXxXXx.

Xx Xxxxx xxxx xxxxxxxx xxxxxx "Xxxxxxxxxxxx" xx.xxx XXX xxxx Xxxxxxxxxxxxxx xxx xx.xxx XXX xxxx Xxxxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. xxxx Xxxxxxxxxxx xxx Xxxx xxxxx xxxxx.

XXXXXXX xxxxxx xxx x.x.xxxx xxxxxxxxxXxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx: XxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx "Xxxxxxxxxxxx xxx Xxxxxxxxxx" xxxxxx xxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxxxx xxx xx. xxx XXX xxx Xxxxxxxxxxxxx xxx xx XXxXXx.

Xxxxxx xxxx Xxx xxxxx Xxxxxx xxxxxxxxxxxxxx xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxxx xxxxx xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxx. Xxxx xxxx Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx Xxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx, Xxxxxxx, xxxxxxxx Xxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxx xx Xxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. Xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxx, xxxx Xxx "xx xxxxxxxxxxxxx Xxxxxxxxx" xxxxxx xxx xxx xxx x.x. Xxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx

xxxxxx

2. Steuererklärung:
Keine Pflichtveranlagung bei geringem Arbeitslohn

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

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

XXXX xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxx,xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxx. Xxx xxxxxx xxx. Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx x XXX. Xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxx xxx xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxxx. Xxx xxxxxxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxx xx.xxx XXX xxx xxx Xxxxxxxxxxxxx xx.xxx XXX. Xxxx xxx xxxxxxxxxxxxxx xxxxxx Xxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x Xx. x xxx x XXxXx.

XXXXXXX xxxx xx xx xxxx xxxx xxxxxxxxxxx xxxxxxxxx: Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxx xxxxxxxxxXxxxx xxx Xxxxxxxxxxxxxxx, XxxxxxxxxxxxxXxxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x xxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxxx.

XXXXXXX: Xxx xxxx Xxxxxxxxx xxxxxx xx Xxxxx xxxx xx xxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx xx.xxx XXXxxxxxxxxx.xxx XXX x x.xxx XXX x xx XXXx. Xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xx xx.xxx XXX. Xxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xxxx xxx xxxxx Xxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

Xxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxx xxx XxxxxXxxxxx xx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxxxxxxxxx xxxxxx xx xxxxxxxxx.xxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxx. Xxxx xxx xxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxx xXxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxx xxxxxxx xxxxxx xxxx xxxxxx, xxxx Xxxxxxxxxxxx, xxx xxxxx xxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx.X. Xxxxxx xxx xxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx.x, xxx xxxxx Xxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxx xxx x XXX xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx

xxxxxx

3. Solidaritätszuschlag 2020, 2021:
Laut Bundesfinanzhof verfassungskonform

• Xxx Xxxx: Xxx Xxxxxxx xxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx. Xxx xxxxxxxx xxx xxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx XX xxx xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xx Xxxx xxxx xxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx. Xxxx xxxx Xxxxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxx XxxxxxxxXxxxx xxxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxxxx xxx xxxxx xx xxxxx Xxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xxxx xxx xx Xxxx xxxx xx Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxx "Xxxxxxxxxxxxx", xxx xxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx XXX xxx xxx xxxxx xxxxxxx.
• Xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxx xx Xxxxxx xxxx xxx xxxx xx xxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xXxx. xxx Xxx. x Xx. x XXx xxxx xxx Xxxxxxxx, xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxx xx xxxxxx. Xxx Xxxxxx xxxxxx xxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxx xxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxx xxx Xxxxx xxxxxxxxxx Xxxxxxx xxx xxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxxx. Xxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxx, xxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx, xxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xXxxxxxxxXxxxxxxxxxx xx Xxxx xxxx xxx Xxxxxxxxx xxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxx. Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx XX xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx.
• Xxxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx XX, xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx. Xxxxx xxxx xx xxx Xxxxxxxxxxxx xxxx xxx xxxx xxxx xxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxx Xxxxxx, xxx xxxxx xxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxx, xxxxxxxxxxx. Xx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxx xx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxx xxxxxx.
• Xxxx xxxx xxxxx Xxxxxx xx Xxxxx xxx Xxxx xxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxx xx xxx Xxxx xxxx xx Xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxx xxxxxxxx. Xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx xxxxxxx xxxx, xxxxxxx xxx xxxx xxxx xxxxxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxxx xxxxx xxxx xxxxxx Xxxxxxxx xxxxxxxxxxxx xxxx. Xxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxx. xx Xxxxx xxxx xxxxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxx. Xx xxx xxxxxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxx xxxxx xxxxxxxxx xxx, xxxxx xx xxx xxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx XxxxxxxxXxxxxxx xxxxx xx.
• Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xXxx. x Xxx. x XXx. Xx xxx Xxxx xxxx xxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx. Xxx Xxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xx xxxxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxx xxx xxx xx xxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xXxxxxx: XXX, Xxxxxxxxxx xxx xx.x.xxxxx.

XXXXXXXXX:xxxxxxXxx xxxxxx Xxxx xxx xxx xxx Xxxxxxxxxxxx xxx XXX xxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xx xxxx xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xXx. xxx XXxxxX: x XxX xxxxx. Xxxx xxxx xx xx xxx Xxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxx.xxxxxxXxxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xx. x XxX xxxxxxx xxx. Xxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxx: Xxx xxxx xxx xxx Xxxxxxxxxxxxx

xxxxxx

XI. Ausland

1. US-Soldaten:
Sind die Dienstbezüge in Deutschland steuerfrei?

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2. Grenzgänger Frankreich:
Kurzarbeitergeld und Arbeitslosengeld zu niedrig

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3. Beruflicher Aufenthalt im Ausland:
Neue Werte für den Kaufkraftausgleich

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XII. Soziales

1. Krankenversicherung:
Arbeitsunfähigkeitsbescheinigung nur noch elektronisch

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