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xxx x. Xxxxxx xxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx. Xxxx xxx XxxxxxxxxxxXxxxxxxxx, xxx xxxx xxxx xxxxxxxx xxxx, xxxxx xxx xxxxxxxxx. Xxxxx xxxx xxxxxx xxx xxxxxxxxx xxxxxx x xx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxx, xxxx xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxx xxxx Xxxxxxx xxx, xxxx xxx XxxxxxxxxxxXxxxxxxxx xx xxxx xxxx xxx xx xxx Xxxx xxx xxxxxxx x XXX xxxxxxxx xxxx. Xxx xxx xxxx xxxxxxxxxx, xxx xxxx xxx xxxxxxx xxx xxxxxxxx, xxxx xxxxx xxxxx xxx "xxxxxx" xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxx Xxxxxxxxxxxx, xxxx xxxxxxx xxxxx xxx x XXX xxxx xxx xx xxx Xxxx xxxxxxxxx. Xxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxx XxxxxxxxxxxXxxx, xxx xxxxxx, xxx Xxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx, xx xxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx, xx xxx xxxxxxxxx Xxxxxxxxxxxxxx x xxx Xxxxxxxx xxxxxx xxxxx Xxxxxxxxx x xxxxxxxxx xxxx xx xxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx.

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

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

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xxxxxx

I. Beruflicher Bereich

1. Fahrtkosten von Beamten:
Was gilt bei Versetzung mit Rückabordnung?

Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxx xx Xxxx xx Xxxxxxxxxxxxxxxxxxxxx xx xxx xx. Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxx xxx xx Xxxx xxxxxx xxx. xx Xxxx xxxxx xxxxx. Xxxxxxx xx Xxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxxxx, xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

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

2. Verdienst:
Kostenerstattung für Führungszeugnis ist kein Arbeitslohn

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xxxxxx

3. Gruppenkrankenversicherung:
Unschädliche Vorauszahlung von Beiträgen

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Xxx Xxxxxxxxxx xxx xxxx xxxx Xxxxxx, xxx xxxxx xxxxxx xx Xxxxxxxxxxxxxx xxxxxx: Xxx Xxxxxxx xxxxxx xxxxxxxx xxx xxxx xxx xx XXX xxxxxxxxxx, xxxx xx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxx xxxx. Xxx xxxxxx: Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxx xx Xxxxxx xxx Xxxxxxx xx Xxxx xxx xxx XXX xxxxxxxx, xx xxxx xxxxxx xxxxx xxxxxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxx xxxxxx, xxxxxxx xxxx x xxxx xx xx XXX xxxxxxxxxxx x xx Xxxxxx xxxx xxxxxxxxxx xxxxxx.

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• Xxx Xxxx: Xxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx, Xxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx xxxxxxxx xxxx xx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xx,xx XXX xxx xxx,xx XXX. Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxx xx XXXxXxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxx xxxxxxxxxxx.
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4. Infektionsschutzgesetz:
Wann wird Lohnsteuer nachgefordert?

Xxxxxxxxxxxx xx Xxxxx xxxx, xxxx xx Xxxxxxxx xxx XxxxxxxXxxxxxxx, xxxx xxx XxxxxxxxxxxxXxxxxxxxxx xxxxx xxxxxx xxxxxxxxx xxxxxx. Xx xxxxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx, xxxx xxxxxx xxxxx xxxxxxx xx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xXxXXx xxxxx xx xx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx x Xx. xx XXxXx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx. Xxx xxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxx Xxxxxx. Xxxx xxxxxx xxxx xxx Xxxxx, xxx xxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx.

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• Xxx xxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx x Xx. xx XXxXx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx.
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5. Direktversicherung:
Neues zur Vervielfältigungsregelung bei Abfindungen

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• Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx x.x.xxxx xxxxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx x.xxx XXX xx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxxxx. Xxx xx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx xx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xx xxxxxxxxx Xxxx xxx xx xxx xxxxxxxxxxxxxxx xxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. xxx XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxx xxxxxx xx xxxxxxx, xxxx xxx xxxx xxxxxxxxxx xxx Xxxxxxx xxx xx Xxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxx.
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6. Doppelter Haushalt:
Rundfunkbeitrag für Zweitwohnung verfassungswidrig

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• Xxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxxx xxxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxx xxxx xxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxx. Xxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxx xxxxxx.

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Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx:xxxxxx"Xxxx xxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xxx. x xxx Xxxxxx xxxxxxx, xxxx xxx xxxxxx, xxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxx, xxxx xxx xxxxxx, xxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxx, xxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx"xxxxxxxxx xx XXXxXx.

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7. Menüschecks:
Besser essen und mehr Netto durch interessanten Steuervorteil

Xxxxx Xxx xxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xx Xxxxxx xxxxx xxxxxxx, xxxxxxx xxxx xxxxx Xxx xxxxxx xxxxxxxxxxxx xxxxxxx, xxxxxx Xxx xxxxxx: Xxxxxxxx xxx xxx "xxxxxxxxx Xxxx" xxx Xxxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx. Xx xxx xxx Xxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx xx xxxxxx, xxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx XxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxx xx Xxxx xxx XxxxxxxXxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xx.X. xxxxxxxxxx Xxxxxxxxxx, Xxxxx xxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxxx Xxx xxxx Xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxx xxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxx xxxxx xxxxxxxxxxx Xxx xxxxx xxx xxx xxxxx xxxxxxxxxxx xxxxxxxx Xxxxx, xxxxxxx xxxx xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx: Xxx Xxxx xxx Xxxxxxxxxxxx xxxx xx x,xx XXX xxxxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx. Xx Xxxx xxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxXxxx xxx xx x,xx XXXxxxxxxxxxxx. Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx x,xx XXX.

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Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx x,xx XXXxxxxxxxxxxxx, xxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xx,xx XXXx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxxxxx xxx Xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, xxxx xx xxxxxxx xx XXX xxx Xxxxx xxxxxxxx, xxxxxxxxx xxx xx xx xxxxxx Xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx x Xxx. x Xxxx xx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx

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8. Minijobs: Haben auch Minijobberinnen Anspruch auf Mutterschaftsgeld?

Xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx xx xxx XXX xxxx xx.x.xxxx: xxx XXXx xxx Xxxxx xxxxxx xxxxxxxx xxx xxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxx xxx xxx Xxxxxx xxx xxxxxx Xxxxx xxxxxx xxxxx xxxxxxxxxxxx xxxxxx. Xxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx Xxxxx, xx xxxx xxxxxxxxxxxx XxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xx, xxx xxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xx, xxx xxx xxxxxxxxxxxxxxxxx xxxx.

(1) Nicht selbst krankenversichert

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(2) Selbst krankenversichert

Xxxxxxxx, xxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx X, xxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxx xxxxxxx xx XXX xxx Xxx xxxxx. Xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxx xx Xxxxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx.

Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xx XXX. Xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxx XXX.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxx xxxx

xxxxxx

9. Minijobs:
Gleicher Lohn für gleiche Arbeit auch für Minijobber

Xxxxxx Xxxxxxx xxx xxxx xxxx Xxxxxxxxxx, xxxxxxxxxx xxx xx xxxx Xxxx xxxx. Xx xxx Xxxxxx xxxxxxxx Xxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxx. Xxxx xxxx xxxxxxx xxxxx xxxxxxxxxx, xxxx xxx xx Xxxxx xxx Xxxxxx xxx Xxxx xxx Xxxxxxxxxxx xxxx xxxx xxx xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxx xxxxx xxx Xxxxxxxxx: Xxxxxxxx Xxxx xxxx xxxxxxx Xxxxxxx

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxxxxxxxx"xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xx xxx xxxx, xxxx xxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xx xxx Xxxxxx xx xxxxxxxxx, xxx xxx Xxxxxx xxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx"xxxxxxxxx x Xxx. x XxXxXx.

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• Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xx XXX xxxxx xx XXX. Xx xxxxx, xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxx, xxxx xx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxx.
• Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxx xxxxxxxxxxxxx. Xxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx xxx xxxxx xxx xxxxxxx Xxxxxxxxxx xxx. Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx x.x. xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxxx xxx, Xxxxxxx xxxxxxxxxx xxxx xxxxxxxxxx. XXXXX: Xxx Xxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxx xxx xx Xxxxxxx xxxx Xxxxxxxxxxx xxx x.xxx XXX.

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10. Mobiltelefone:
Schönes Steuermodell vom BFH genehmigt

Xxxx xx x Xx. xx XXxX xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxxxxx Xxxx xxxxxxxxxx. Xxx xxxx xxxx xxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxx. Xxxxxx Xxxxxxxxx xxxxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxx Xxxx:

Xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxx. Xxxxxx xxxxxxxx xx xx xxxxxx Xxxxxxxxxxx xxxx x XXX. Xxx Xxxxxxxxxxx xxxxxx xxx Xxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx, xxx xxxx xxxxxx xxx xxxxxxxx Xxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx.

Xxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx xxxxxx xxx xx XXxX X x.xx xxx:xxxxxx"Xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxx xxxxx xx Xxxxxxxx, xx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxx xx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx."

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• Xxx Xxxx: Xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxx xxxxxxxx x XXX xxx x XXX. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx xx xxxxx xxxxxxxxx Xxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxx xx xxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxx xxx xxxxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxx. Xxxx xxx XXX xxx xx xxxxxxxxx.
• Xxxxxxxxxxx: Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xxxx, xxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xxxx.
• Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx x XXX xxx x XXX xxxxxxx xxxx xxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xx xxxxxx xxxx xx, xxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxxxx xx Xxxxxxxx xxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx Xxxxxx xxxx xxxxx xxxxx xxxxxxxxx xxxxxx. Xxxx xx xxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxx, xxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxx xx xxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxxx Xxxxxxxxxxx xx xx xxxxxxxxx, xxxx xx xxx Xxxxxx xxxxxx xxx.
• Xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xx x Xx. xx Xxxx x XXxX xxxxxxxxxx xxx xxxxxxxxxx, xxxxxx xxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx XXXxXxxxx xxxxx xx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xXxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxxxxxxxx, xxxxxxx xx xxxx xxxxxxxxx xx xxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxx.

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II. Privater Bereich

1. Reha-Maßnahme im Fitnessstudio:
Mitgliedsbeiträge sind nicht abziehbar

Xxx xxxx xxxxxxxxx xxxxxxxxxx XxxxxXxxxxxxxx xx xxxxx XxxxxXxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxx, xxx xx xxxxxx xxxxxxxxxxx xxxx, xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xx XXxXx. Xxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx, xx xxxx xxxx xxx Xxxxxx x xxxx xxxxxxxxxx x xxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xxx xxxx XxxxxXxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xx xxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxx, xxxxxxx xxxxx Xxxxxxxxxx xxxxx xx Xxxx xxxxxx. Xx xxxx xx xxxxxxxxx xxx, Xxxxxxxx xx xxxxx Xxxxxxxxxxxxx xx xxxxxx, xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx.

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• Xxx Xxxx: Xxxxx xxxxxxxxxxx Xxxx xXxX xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxxx Xxxxxxxxx xx xxxxxxx. Xxxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxx Xxxxxx xxxxxxxxxxxxx xxxxx, xxxxxxxxx xxx xxxx xxxxxxxxxxxx, xxx Xxxxx xx xxxxx xxxxxx xx xxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxx xxx XxxxxXxxxx xxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxxxx xxx xxxxxx, xxxx xxxx xxx Xxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxx xxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx Xxxxx x"Xxxxxxxx xxx Xxx"x xxxxxxxx xxxxxx. Xxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx XxxxxXxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxx xxx XxxxxXxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xx Xxxxxxxx. Xxxxxxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx, XxxxxXxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxx xxx xxx Xxxx xxxxx.
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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxx: Xxxx xxx xxx Xxx xxxxxx Xxxxxx xxxxxxxx xxxxxxx

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2. Scheidung:
Wohnungsüberlassung als abzugsfähige Unterhaltsleistung

Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx Xxxxxxxxx xxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxx xxxxxxx. Xxxx xx Xxxxxxxx xxxx xx xxx xxxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx xXxxxxxxxxxxxx xxxx xx xx Xxx. xx Xx. x XXxXx.

• Xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxx xxxxxxxx xxxx. Xx xxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx, xxxxxx xxxxx Xxxxx. Xx xxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxx. Xxxx xxx xx xxxx Xxxxxxxxx, xx xx xxxx xx xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx.
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• Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxx xxxxxxxxxx Xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx xxxxx. Xxxxxxx xxxx x xxx xx Xxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxx xxx xxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx.
• Xxxxxxxxxx xxxxx xxx XXX xxxxxxxx Xxxxxxxxxxxxxx: Xxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx, xxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxx xx xx Xxx. xx Xx. x XXxX xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx. Xx Xxxxxxxxxxx xxxxxx xxx xxx XXX xxxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxx Xxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxx xxx xxx xxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx.
• Xxxx xxxx xx xxxx xxxx xxxxxxx Xxxxxxxxxxxx, xxx xxx xxx XXX xxxxxxxx: Xxx xxxxxxxxxxxx xxxxx Xxxxxxx xx xxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxx xxxx xxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx: Xx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxx, xxxxxxx xx xxxx "xxxxx" Xxxxxxxxxx. Xxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xx Xxx. xx Xx. x XXxX, xxxx xxx Xxxxxxxxxxxxx, xxxxxxx xxx x xxx xxx xxxxx Xxxxxxxxxx xx Xxxxxx x xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxx. Xx Xxxxxxxxxx xxx xxx XXX xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxx xxxxx Xxxxxxxxxx xx xxxxxxxxxxx Xxxxx xxxxxxx xxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xx Xxxxxxxxxx xxxx xxxxxx xxxx, xxxxxxxxxxxx xxxx xxxxxxxx xxx xxxxx "Xxxxxxxxxxxxxxxxxx" xxx Xxxx xxx xxxx xxxx xx Xxxxxxxxxxxx xxx Xxxxxxxx "Xxxxx" xxxx "Xxxxxxx" xxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxx, xxx xxxxxx Xxxxxxx, xxx xxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx, xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxxx. Xxxxxxxx xxx xxx XXX xxxxxx Xxxxx xxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx x xxx xxx xxx xxx xx! Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxx xxxxxxxxxxxx, xxxx xx xxxx xx Xxxxxxxxxxx xxxx. Xx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxx xxx xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxx xxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx: Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxx, xxxx xxxxxxxx Xxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxx xxxx xxx xxxx Xxxxx xxxxxx. Xxxxxx xxxx xxxxxxxxx, xxx xxx xxx Xxxxxxx xxxxxxxxxx xxx, xxxxx, xx xxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxx xxxxx. Xxxx Xxxxxxxx!

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx
• Xxxxxxxxxxxxx xxx Xxxxxx X x Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxx

xxxxxx

3. Scheidung:
Verzicht auf Pensionsanspruch nach interner Teilung - Vorsicht!

Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxx xxx Xxx xxxxxxxx xxxxxx, xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxx xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxx xxxxxx Xxxxxxx xxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxx. Xxxxxxx xxxx xxxxx Xxxxxxx xxxxxxx xxx Xxxxxxx xxx xxxxxxxx xxx Xxx xxxxxxxxxx Xxxxxxxx xx xxx xxxxxxx Xxxxxxx xx. Xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx, xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxx xxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxx xxxxxxxxxxx xXxxxxx:xxxxxxXxxxxxxx Xxxxxxxxxxxxxxxxxxx.

Xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxx xxx xxxxxxxx Xxxxxxx xxx xxxxxxxxxx. Xxxx xxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xxx XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xx, xx xxx Xxxxxxxxxx xxxxxxx xxxxxxxx xxx. Xx xxx xxxx xxx xxxxx x xxxxxxxxx x Xxxxxxx xx xxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxxxxx. Xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xx XXxXx, xxx Xxxxxxxxxxxxxxxx xxx xx XXxXx xxxx xxxxxxxx Xxxxxxxxxx xxx xx XXxXx.

Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxx xxxxx xxxxx xxxxxxxx xxxxxxxxxxx Xxxxxx:

• Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xx Xxx. xx Xx. x XXxXx.
• Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx xxx xx Xx. xx XXxX xxxxx.
• Xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxxx xxxxx xxxxx xxxxxxxxx, xx xxxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxx xxx xxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx Xxxxxx xxx Xxxxxxxxxx xxx xxx "Xxxxxx X" xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. xxxxxxxxxxxxxx xxxxxx xxx XxxxxXxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxx "Xxxxxx X" xxxxxxx xxxx.

Xxx xxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxxx xxxx, xxxx xxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxxxxx xxxx xx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxxxxxx x xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxx xxxxxxxx xxxx. Xxx xxxxxx Xxxx, xxxx xxxxxxxxxXxxxxxxx xxx xxxx Xxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxx, xxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxx. Xx xx xxxxxx xx xxxxxx: Xxx Xxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx. XXXX: Xx xxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx.xxxxxxXxxxx xxxx xx xxxx xxxxx Xxxxxx xxxx xxxxxx XxxxxxxxxxxxxxxxxxxxxxxxxXX XxxxxxXxxxxxxxxxxx, Xxxxxx xxx x.x.xxxx, xx X xxxxxxx, Xx. xxx XXX: XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxx xxxxxx xx Xxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xx Xxxx xxx xxxxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxx xxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxx, xxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxx xxx xxx XxxXxxx xx xxxxxxxxxxx. Xxxxx xxxxxxxxxxxxx xxxx xx Xxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxx xxx xxx xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx xxxxxxxx Xxxxxxx. Xxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxx xxxxxxx.
• Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xx Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xx XXxXx. Xxx Xxxxxx xxx xxx xx Xxxx xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxxxxx xxx xxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxxx Xxxxx xxx Xxxxxxx xxxxx xxxx xxxxxxxxxxx. Xxx x xxxxxxxx x Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxx xx xx XXxX.
• Xxxxxxxxxxx: Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx xxxxx xxxxxx xxx xxxxxxxxxx xxxxx xxxx xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xx xxxxxxxxx, Xxxxxxxxxxx xxxx xx xxx Xxxxxxxxx xx, xx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxx xx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxx xxxxxxxxxx. Xxxx xx xxxxxx Xxxx xxxx xxx Xxxxxxx xxxx xxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxxxxxxxxxxx, xxxxxxx xxxx xxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxx, xxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxx, xxxx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx.
• xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxx xxxxxxxx xxxx, xxxx xxxx xx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx. Xxxxxxxxxx, xxx xxx xxx xxxxxxxxxxx: Xxx Xxxxxxx xxx Xxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxx xxxx xxxx xxxxxxx xxx Xxxxxxx xxx xxx xxxxxxxxxx Xxxxxxx xxxxxxx.xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxx xxx Xxxxxxxxx xxxxxxxxxx x xxx xxxx xx, xxx xx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx! Xx xxxxxxx Xxxxxxx xxx xxxx xx xxxxxxx, xx xxxxxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxxx xx xx Xxx. xx Xx. x XXxX xx xxxxxxxx Xxxxx xxx Xxxxxx xxxxx. Xxxx xxx xxxxx xxxxxx xxx Xxxxxxx xxxxx Xxxxx xxxxx xxxxxxx. Xxx xxx xxxxxxx xxxxxx xxx Xxxxx xxxx xx xx Xxx. xx Xx. x XXxX xxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxx xxxx xx Xxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xx xx Xx. xx XXxX xxxxxxxxxx.

XXXXXXXXX: Xxx xxxx xxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxx xxxxxxxxxxx xxxx. Xxxx xx xxxxxx Xxxxxx xxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxx xx Xxxx xxxxxxxx xxxxxxx. Xxx xxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxx xxxxxx xxx xxxxx xxx. Xx xxxxxxxx xxx xxxx xxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx
• Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx x Xxxxxxx Xxxxxxxxxxxxxxxxxxx

xxxxxx

4. Flutkatastrophe Juli 2021:
Mindern Hilfen fürs Eigenheim absetzbare Beträge?

Xx Xxxx xxxx xxx xxxx xx Xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxxxxxxxxx Xxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx, xxxxxxxxxx Xxxxxxxx xxxxxx xxx xxx Xxxxxx, xxxxx Xxx xxx Xxx xxxxxxxx. Xxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxx xxx "xxxxxxxxxxxxx Xxxxxxxx" xxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xx xX xx.x XXxXx.

Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxx xxxx "xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xxxxx xxxxxxxxxxxx xxxxx xX xx.x Xx. x XXxXx. Xxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx. Xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxx.

Xxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxx xxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxx xxxx xxxx xx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx Xxxx xxxxx xxxx xxxxxxxx xxxxxxxxx xxxxxxx Xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxx xxxxxxxxx xxxxx xxxxxxx Xxxxx, Xxxxx Xxxx Xxxxxx, xxx xxxxx xxxxxxx:

"Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxXx xxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxx xXxxxx.x xxxx xxxxxxxxxxxx xxxxxxxx xxx. Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxxxxxx, xxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx xxX xxxxxxxxx xxxxxx, xx xxx Xxxxx. xxx xxxxxx Xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxx xxx. Xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx, xxx Xxxxx. xxxx xxxxxxx xx xxx Xxxxxxxxxxxx, xx xxx xxx Xxxxxxxxx xxxxxxxxxxx xxx, xxx xxx Xxxxxxx xxxxxxx xxxxxx xX xx.xxxx.x XXxX "Xxxxxx xxx xxxxxxx Xxxxx"x. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxx, xxx xxxxxxx xxxxxxx xxxx xxx xxxxx Xxxxxxxxx xx xxxxxxx, xxxxxxxxx xxx xxxxxx Xxxxx xxxxx xxxx xxxxx xxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxx xxxx. xxx xxX xxx xxxx. Xxxx xxx xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxx xxxxxx xxx, xxxx xx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx. xx xxx Xxx. x Xx. x xxx Xxxxxxxxxxxxxx xXXx xxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx. Xx xxxxxxx xxxx xx xxx Xxx. x XX xxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxX."

XXXXXXXXX:xxxxxxXxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxx xxx xxxxx xxxxxxxxxxxxx xxx x xxxxx Xxxxxxxxxxx xxxx x xxxx xxxxxxx. Xxxx xx xxxxxx xxx xxxx xxxxxxx Xxxxxxx: Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx: Xxxx Xxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx x xxxxxx xxx xxx Xxxxxxxxx xxxxxx x xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxx xxx xxxxx xxxxxxxxxxxx xxxx xxxxx, xxx xxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxx. Xxxxxx xxxx xxxxx xxxxxxxxxx, xxxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx, xxxx xxxx xx Xxxxxx xxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx xxx. Xxxxxxxxxx xxx Xxxxx Xx. xxx: Xxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxx. Xxxxxxxxx: Xxx Xxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxx, xxxxxxx xx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxx xxx xxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx x:x xxxxxxxxxxxx. Xxx xxxx xxxx xxxx xxxxx xx xxxxxx. Xxx xxxxx xxx xxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxx xxxxxx, xxxxxxx xxxx xxxxxxxx xxxxxxxxxx, xx xx xxx xxxxxxxx xxxxxxxxx Xxxxx xxxxxxxxxxx xxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxxx Xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxx Xxx xxxxxxxxx xxxxxxxxx, xxxxxxx Xxx Xxxx Xxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxx xxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx xx Xxxx xxxx: Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx

xxxxxx

5. Häusliche Pflege:
Pflegegeld ist kein pfändbares Einkommen

Xxxx xxx xxxx Xxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxXxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxxx xxxxxxx, xxx xxx xxx xxx xxx xxxxxxxx xxxxxx. Xxxxx xxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxx, xxxx xxx xxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx. Xx xxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxx XXX xxx xxx XXX xx Xxxxx xxxxxxxx. Xxxxxxxx, xxx xxxxx Xxxxxxxxxxxx xx Xxxxx xxxxxxx, xxxxxxx xxxxx xxxx xxxxxxxxxxx, xxxx xxxxx xx xxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx, xxx xxx xxxxxx, xxxx xxxxx Xxxxxxx xxxxxxxx, xxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx xx xxxxxxx Xxxxx xxxxxxxxxxxx. Xxxxxx Xxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx. Xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xx XXX XX xxx xxxx xx xxx Xxx. x XXX, xx xxx XXX xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX XX xxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx: Xxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxx

xxxxxx

6. Vorsorge:
Krankenversicherungsbeiträge für Kinder nur noch mit Steuer-IDNr.

Xxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx XxxxxxxxxxxxxXxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxx xxx Xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx, xxx Xxxxxxxx xxxx Xxxxxx xx Xxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.

• Xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxxx xx xxx Xxxx xxxxx xxxxxx Xxxxxxxxxx xxxxxxxx, xxx xxxx Xxxxxxxxx.
• Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxx xxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxx xx xx Xxx. x Xx. x Xxxx x XXxXx xxxx xxxx Xxxx xxxxx xx xx Xxx. x Xx. x Xxxx x XXxXx.

XXXXXXX xxxxxx xx xxx x.x.xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x.

Xxxxxxx xx xx Xxx. xx XXxX xxxx xxx Xxxxx xxx xx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxxxxx, xxxx xx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxx xxx xxxx xxx xxx Xxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

7. Staats-Knete:
Zuschuss für Eintritt in einen Sportverein

Xxxx xxx xxxx xxxx Xxxxxxxxxx, xxxx xxxxxxx xxxx xxxxxxxxx Xxxx. Xxxxxxxx xxx XxxxxxxXxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxx xxxxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxxxxx xxxx Xxxx xxx Xxxxxxxx xxxxxxxx.

XXXXXXX xxxx xxx Xxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxx xxxxxxxx xxx xxxxxxx xxxxxxx xxx Xxxxxxxx xx xxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xx XXX. Xxx xx xxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xx.x.xxxx xxxx xxx.xxx Xxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxx xxxxxxx x.xxx XXX xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx x.xxx Xxxxxxxxxxxx xxxx XXXX xxxxxxxxxx xxxxxxx. Xx Xxxxx xxxx xxxx "Xxxxxxxxxxxxxxxxxx" xxxxxx xxxxx, xxx xxxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxx xxxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxxxxxx:xxxxxxxxxxxxxxx.xxxx.xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

xxxxxx

III. Kinder

1. Kindergeld:
Anspruch eines volljährigen Kindes mit Asperger-Syndrom

Xxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxxxx, xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx, xxxx xxxxxx xxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxxxx xx xxxxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxxxxxxx xxx. Xxx xxxx xxx xxxxxxxxxxxXxxx xxx XxxxxxxxxXxxxxxxx

Xxx XxxxxxxxxXxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxx xxxx XxxxxxxxxXxxxxxx. Xxxxxxxx xxx xxxxx xxxxxxx, xxxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxXxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx, xxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxx, xxxx xxx Xxxx xxxxxxxxxxxx xxx, xxxx xxxxxx xx xxxxxxxxxxx. Xxx xxxx xxx Xxxx, xxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xXX Xxxxxxx xxx xx.xx.xxxx, x X xxxxxxx.

• Xxx Xxxx: Xxx Xxxx xxxxx xxxx xxxxxxx xxx xx Xxxxx xxxx xxx XxxxxxxxxXxxxxxx xxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxx xxx Xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx xx xxxxxxx xxxx xxxxxx Xxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxx xxx. Xxx Xxxx xxx xxxx xxxx xxxxxx Xxxxxx xxxxxxxxx. Xxxxx xxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx, xxxx xxxxxx xx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxx xxxxxx.
• Xxx xxxxxxxxxxx Xxxx xxx xxxxxxxxxxxx, xxxx xxxxxx xx xxxxxxxxxxx, xxxx xx xxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xx xxxxxxx, xxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx, xxxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx, xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxx xxx xx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxx xxxx xx xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx.
• Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxx xxxx, xxx Xxxx xxx xxxx Xxx xxx Xxxxxx xxxxxx Xxxxxxxxxxx xx xxx Xxxx, xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxx xxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx XX xxxx xxx Xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx. Xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxx xx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx Xxxxxx: Xxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx

xxxxxx

2. Kindergeld:
Auch bei Ableistung des freiwilligen Wehrdienstes?

Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx x xxx xxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx x Xxxxxxx Xxxxxxxxx xxx xxx xx xx Xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.

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xxxxxx

IV. Nebentätigkeit

1. Betreuung:
Höhere Entschädigung für ehrenamtliche Betreuer

Xxxx Xxxxxxxx, xxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xx xxx Xxxx xxxx, xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxx xx xxxxxx, xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx.

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2. Schöffen gesucht:
Wie die ehrenamtliche Tätigkeit vergütet und besteuert wird

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xxxxxx

V. Eigenheim und Vermietung

1. Gebäudeabschreibung:
Grenzen der vertraglichen Kaufpreisaufteilung

Xxx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx, xxxxxxx xxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxx Xxxxx xxx Xxxxx xxx xXxxxxxxx: Xxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxxxx xxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xXxXx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx XxX xxx xxxx xxx xxxxxxxx xxx xxx Xxxxxxxxx, xxxxx xxxxxx xxx xxx Xxxxxxxxxxx. Xx xxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxx xxx Xxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxx xx xxxxxxxxx, xxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx xx xxxxx Xxxxx xxxxxxxx,xxxxxx"xxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx"xxxxxxxXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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• Xxx Xxxx: Xxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xx.xx.xxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xx Xxxxx xxx x,x Xxx. XXX xxxxxx xxxx Xxxxxxxxxxx xx xxxxxxx xxx xx Xxxxxxx xxx xxx Xxxxx xxx Xxxxx xxxxxxxxx xxx xx xxxxxxxx xxx xxx Xxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xx xx.x.xxxx. Xxx Xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxx xx Xxxxxxx xXxxxx xxx Xxxxxx xx xxxx xx Xxxxxxx xXxxxxxxxx, xx xxxx xxx Xxxxxx xxxx xxx Xxxxx xxx Xxxxx xxxx xxx xxxxxxx xx xxxx xxx xxx xxxxxxxxx. Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx XxX xxxxxxxx. Xxx Xxxxxxx xxx xxxx xxxxxxx xxxxx xxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxxxxx xx, xxx xxx xxxxxxxxx XxxxxxxxxxXxxxxxXxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx: Xxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxx xxxx xxxxxxxxxxxxx xxxxx, xx xxxx xxx Xxxxxxxxx xxxxx xx Xxxxxxxxx xxxx xxxxxxxxxxxxx. Xx xxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxx, xxx Xxxxxxx, xxxxxxxxxx xxxxxx. Xxxxxxxxx xxxxxx xxx Xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxx. Xxxx xxx Xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx.
• Xxxxxxxxxxx: Xxx xxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxx xx xxxxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxx, xxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxx xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx. Xxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxx, xxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx.
• Xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xx. Xxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxx, xxxx xxx xxxxxxxxxxxxxx x xxx xxxxx xxxx xxxxxxxxxx x xxxxx xxxxxxx xxxxxxxxx. Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx, xxxxxxx xxxxxx Xxxxxxxx xxxxxxxxx xxxxxxx. Xxx Xxxxxxx xxx xxxx xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxx. Xx xxx xx xxxxxxxx xxxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxx xxx Xxxxxxxxxxxxxxxx xXxxxx xxxxx xxxxxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxx xxxxx Xxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

2. Mietausfälle 2022:
Antrag auf Grundsteuererlass bis Ende März 2023 stellen

Xxxxxxxxx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx: Xxxx xxxx xxx Xxxxxx xxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxx, xxxx xxx Xxxxxxx xxxx Xxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxx xxx, xxxx xxx Xxxxxxx xxxxx xxxxx xxxxxxxxxxxxx xxx. xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxx xxxxxxxxx xxxxxx xxxx.

XXXXXXX xxx xxx xxx Xxxxxxxx xx.x.xxxx xxxxxxxxxxx: Xxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx xx Xxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxx Xxx xxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx x xxx xxxx xxx xxx xx.x.xxxx. Xxxxxxx Xxx Xxxxx Xxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xx Xxxxxx, Xxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxx xxx xx Xxx. x XxXxXx.

Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxx xx xxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx, xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxx, xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xx xxx xxxxxxxxx Xxxxx xx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxx xxx xxxxxx xxx xx xxxxx Xxxxxxx xxxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xx xx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxx xxxxx. Xx xxxxxx Xxxxxxx xxxxxx xxxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

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Ist ein Grundsteuererlass für selbstgenutzte Immobilien möglich?

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3. Fotovoltaik:
Umsatzsteuer-Nullsteuersatz auch für Anlagen über 30 kWp möglich

Xxxxxxxxxxxxxxxxxx xxx, xx xxxx xx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxx xx xxx x.x.xxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxx. Xxxx xxxx xxx xxxxxxxxxxXxxxxxx xxx xx xx xXx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxx xxx xx xXx xxx Xxxxx xxxx Xxxxxxxxxxxxxx xxx x Xx. xx XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxxx.

Xxxx xxxxx xxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxXxxxxxxxxxxx: Xxxx xxxx xxxx xx xxx x.x.xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxx, xxxx xxxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxx xx Xxx. x XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxxx. Xxx Xxxxx xxx, xx xxxx xxx xxxx Xxxxxxx xxx xx xx xXx xxxx.

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4. Rückabgewickelter Grundstückskauf:
Schadensersatz beim Verkäufer einklagen

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• Xxx Xxxx: Xx Xxxx xxxx xxxxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxx xxx xxx.xxx XXX. Xx xxx Xxxxxxxxx xxxxxx xxx xx xxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxx xxx xx.xxx XXX. Xxxxxx xxxxxxxxxxx xxx xxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX. Xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx. Xxx XXX xxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxx xxxxxxxxxx xxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxx xxxxxxx. Xxxx xxxxx Xxxxxxxxxx xxx xxxxxx, xxx xxx Xxxxxxx xxx XXX xxxxxxxxxx.
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5. Darlehensverträge:
Was gilt steuerlich bei der Rückabwicklung?

Xx xxx xxxxxxxxxxx Xxxxxx xxx xx xxxxxxxx xxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx XXXxXxxxxxxxxxxxxx xxxxxxx xxx, xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxx. Xxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxx xxx xx xx xx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx xxx Xxxx xxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxxxxxx xxxxxx xxxx, xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxx xx xx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX XX xxxxxx xxx XX XX xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx xx xxxx xxxx x xxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx, xx xxxx xxx Xxxxxxxxxxxxxx xxxx xx xxxxxxxxxx xxxxx xXX Xxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxx Xx.

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

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxx Xx. xxxx Xxxxxxxxxxxxxxx xxxxxx: XXXX X xxxxx xXxxxxx: XX Xxxxxxxxxxx, Xxxxxxxxxx Xxx. xxxxx. Xxxxxxx xxx xxxxxxx Xxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxxx Xxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxxxxx xx xxxx xxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxx. Xxxx xxxx xxxxx xxx Xxxxxxxx xxx xXx. XXXX X xxxxxx. Xxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxx xxx xxx Xxxxx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx

xxxxxx

6. Instandhaltungsrücklage:
Wie wird sie einkommensteuerlich behandelt?

Xxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx. Xxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxx xx xxx Xxxxxxxxx xxxxxxxxxx xxx, xxx xxx Xxxxxxx xxxxx x xx xxxxxxx xxx Xxxxxxxxx xxx. Xxxxx: Xxx Xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xx xxxxx xxxxx, xxxx xxx Xxxxxxxxx xxxx xxx xxxxx xxx xxx Xxxxxxxx xxxxx, xxxx xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxxxx xxxxxxxxxx "xxxxxxxxxxx" xxxxxx, xxxxx xxxx xxxxxxxxx. Xxx xxx xxxxx xxxxx xxxxxxx, xxxx xxxx xxxxx xxxxxxxxxxx xxxxxx.

Xxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx. Xx xxxx xxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxx, xxxx xxx Xxxxxx xx Xxxxxxxxxx xxxxx xxxxxxxxxx xxx xxxx. XxxxxxXxxxxxxxx Xxx xxxxx. Xxxx xxxxx xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxx.

Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxx, xx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx. Xxxx Xxxxxxxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxx, xxx xxxxxxxxx xxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxx xxxxx xXXX XxxxxxxxxxX., Xxxxxxxxxx xxx x.xx.xxxx, X xxxx X x xx x Xx xxxx. Xxxxxx xxxx:

Einnahmen aus der Anlage der Erhaltungsrücklage

Xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xX xx.x Xxx. x XXxXx.

Zeitpunkt des Werbungskostenabzugs

Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxx xxxxxxxxxx xxxx, xxxxxxxxxx xxx. Xxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxx, xx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXx xxx xxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxxx Xxx, xx xx Xxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxxxx Xxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxx xx x.xxx XXX xxx xx Xxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx xxx xxx Xxx. x XXxXx. Xxxxxxxxxx xxxx xxxx xxxx, xxxx xxx x xxxxxxxxx x Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxx Xxxxxx xxx. Xx xxx xxxxxxxx xxxxxxxxxxxx, xxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxx xxxxxxxxx Xxxxxx xxxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxx.

Veräußerung von Eigentumswohnungen

Xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxx Xxxxxx xxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxx xxx XXX xxx xxxx xxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx xxx. Xxxxxx Xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxx. Xxxxx: Xxxx xx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxx xxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxx xxx xxxxxx xxx xx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxxx.

Xxxx Xxxxxxxxxxxx xxx xxx xxx xxx Xxxxxxxx xxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xx xxxxxxx, xx xx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxx xxx. Xxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

VI. Renten und Pensionen

1. Hinterbliebene:
Höhere Hinzuverdienstgrenzen für Witwen-/Witwerrenten?

Xxx x.x.xxxx xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxx, xxxx xxxx xxx xxxxxxxxx xxx. Xxx xxxx Xxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx: Xxx xxxxxxxx xx Xxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx.xxx XXX xx Xxxx xxxxx xxxxxx xxxxxxx xx.xxx XXX xxx xxx xxxxxx Xxxxxxxxxxxxxxxx xx.xxx XXX xxxxx xxxxxx x.xxx XXX xxxxx xx xxx xxx XXX XX, xxxxxxxxx xxxxx xxx "Xxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxx Xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx" xxx xx.xx.xxxxx.

Xxx xxxxxxxxxXxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx x.x.xxxx xx Xxxx: xxx,xx XXX xxxx. xxx,xx XXX xx Xxxx. Xx Xxx: xxx,xx XXX xxxx. xxx,xx XXX xx Xxxxx. Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx Xxxxxxxxxxx xx xx x xxx xxx XxxxxxxxXxxxxxxxxxx xxxxxxxxxxx xxx xx XXX XXx.

Xx xxxxx xxx Xxxxx xxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxXxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxx xXXxXxxxxxxxxx xxxxxxx xxx xx.xx.xxxx, X. xxx:

• Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxx xx Xxxxxxxx xxxxxxx.
• Xx Xxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxx xxxxx xxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxxxx.
• Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx xxxxx xx, xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxx xxxxxxxxxxxxxxxxxxx xxx. Xxxx xxx Xxx xxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxx xx Xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xx xxx xxxxxxxxxxx Xxxxxxxx xxxxx xxxxx xxxx xxxxxxxxx xxxx.
• Xxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxx, xxxx xxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxxxxxxxx: Xxxxxxx xxxx Xxxxxxxxxxx
• Xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxx

xxxxxx

2. Frührentner:
Abschlagsfreie Rente mit 63jetzt erst mit 64 Jahren plus 4 Monate

Xxx "Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx" xxxx xxx xxxxxxx xxx xx Xxxxxx xxxxxxxxx xx Xxxxxxxx xxxxxx, xxxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxx xxxxxxxx xxxxxx. Xx Xxxxx xxxx xxxxxxxxx xxx Xxxxxxxx xxxx xxx xxxXxxxxxxXxxxxx. Xxx xx xxxxxx Xxxx xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xx,x Xxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxxxxxx xxxx xx xxx Xxxxx xxxx xxx xx Xxxxxx xxx x Xxxxxxx. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxx xxxx xxx xxxXxxxxxxXxxxxx. Xxx xxxxxxx xxx "Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx" xxx xxxxx Xxxxxxxx xxx xx,x Xxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxxxxxx xxxx xx xxxxx Xxxxx xxxx xxx xx Xxxxxx xxxx x Xxxxxxx.

Xxxxx xx xxxxxxxxxxxxx xxx xxx "Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx". Xxxx xxx x.x.xxxx xxxx: Xxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxx xx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx, xxxxxxxx Xxxxxxxxxxx, xxx xxxxxxxx Xxxx xxxx xxx Xxxxxxxx xxxx xxxxxxx xxxx.

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

XXXXXXX xxxxxxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xx. Xxxxxxxxxx. Xxx xxxx xxx xx Xxxxxxxxxxxxxxxxxx xxxx xxx, xxxx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxx Xxxxxx xxxx x Xxxxxxxxxxxxxxxxxxxxx. Xxxx xx xxx xxxxxxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxx, xxx xxxx xxxxxxx xx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxx "Xxxxx xxx xx" xxxx xxx "Xxxxx xxx xx xxxx x".

XXXXXXX: Xxx xxxxxxxxxxxxxx xx xx.x.xxxx xxxxxxx xxx, xxx xx Xxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx x xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxx

xxxxxx

3. Betriebliche Altersversorgung:
Beitragsentlastung für Betriebsrentner

Xxxx xxxx xxxxxxx Xxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxXxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxx xx,x x xxxxxx xxxxxxx xxx xxx Xxxxxxxx. Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xx xxxxxx, xxxx x xxx x x. Xxxx xxx xxxxxxxxxxx Xxxxx xxxxxxx Xxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxx xx xxxxxx Xxxxx xxx x,xx x xxxx x,xx x xxxx Xxxxxxxxxx. Xxxxxxxxx xxxx Xxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxxxxxx xxx xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx xxx XXX Xx. Xxxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxxx xxxxxx, xxx xxxx xxxx, xxxx xx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxx xxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxxxxxxxx"xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xx XXX XX"xxxxxxxxx xxx x.X.x. xx xxx Xxx. x XXX Xx. Xxxx xxx Xxxxx xxxx xxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxx,xx XXXx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxx x.xxx XXX.

XXXXXXX xxxxxxxx xx Xxxxx xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx,xx XXX xxx Xxxxx. Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx x.xxx XXX xxx x.xxx XXX xxxxxxxxx.

Xxx xxxxxxxx xxx Xxxxxxxxxx:

• Xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxxxxx xxx xx xxxxxx "Xxxxxxxxxx" xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx. Xxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx,x xx xxx xxx xxxxxx XXxXxxxxxxxxxxxx xxx xxxx Xxxxx xx. x xxx x xx xxxxxx.
• Xxxx xxx Xxxxxxxxxxxxxxxxxx: Xxxx xxxx xxxxx xxx Xxxxxxxxxx, xxxxxxx xxxxxxxxxxxx xxx "Xxxxxxxxxx". Xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxx,xx XXX xxxxxx xxxxxxxx, xxx xxxx xxx xxxxxxx Xxxxx xxx XXxXxxxxxx xx xxxxxx Xxxxx xx xxxxxx xxxxx: x,xx x xxxx x,xx x xxxx Xxxxxxxxxxx. Xxx xxx Xxxxx xxxxxxxxx, xxx xxx xxxxxxxxxxxx.

XXXXXXX: Xxxxx Xxxxxxxx xxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxxx xxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx xxx xxx xxxxx Xxxxx xxxxxxxxx Xxxxxx xxxxx xxxxxx xxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxx Xxx xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx.

Xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxx xxxx xxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxx xx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx

xxxxxx

VII. Selbstständige

1. Umsatzsteuer:
Vorsteuerabzug für Beratung beim Personalabbau

Xx xxxx xxxxx xxxx Xxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxx, xxxx xxx xxxx xxxxx xxx xxxxx xxxxxxx xxxxxxx, xxx xxx Xxxxx xxxx xxxxx xxxxx Xxx xxxxx xxx Xxxx xxxxxxx. Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxx xxxxxxx xxxx xxxx xxxxxxx, xxxxxx xxxxxxx Xxxxxxxxxxxxxxx, xx xxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxx, xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx XxxxxxxxxxxxxXxxxxxxx xxxxxxxx xxxx. Xxxx xxxx xxxxxxxxx xxxx, xxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx, xx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

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

XXXXXXXXX:xxxxxxXxxx xxx x.x.xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxx. Xxxxxxxx xxx xxxx xx xx x Xx. xx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx x xxxx xxx xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxx x xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx. Xxxxxxxxxxx xxx xxxxxx xxxx xxx XxxxxxxxxxxxxXxxxxxxx.

xxxxxx

2. Umsatzsteuer:
Kein Vorsteuerabzug für Erwerb von Luxusfahrzeugen

Xxx xxx xxxxxx xxxxxxxxxxxxx Xxx xxxxxxx, xxxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxx xxxxx xx xxx Xxxx xxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx. Xxxxxxxxxx xxxxx xxxxx XxxxXxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx, xx xx xx Xxxxxxxxxxxxxxx xx xxxxxx, xxxxxxx xxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxx, xxx xxxx xxx Xxxx xxx Xxxxx xxxxxxxxxx xxxx xxxxxx Xxxxx xx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxx, xxx xxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxx, xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xXXXxXxxxxxx xxx x.x.xxxx, X X xxxxx, X X xxxxxx.

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

xxxxxx

3. Bilanzierung:
Rückstellung für Verpflichtungen aus Bonuskarten erforderlich

Xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxx, xxxxxxx xxxxx xxx Xxxxxx xxxx Xxxxxxx xxxxxxxxx Xxxxxx xxxxxxx, xxx xxx xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxx xxxxxx.

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx, xxxxxx xx Xxxxxx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxx xx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxx xxx xx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxx, xxxx xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx XxXxxx xxxxxx. Xxx Xxxxxxx xxx XxXxxx xxxxxxxxx xxxx Xxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xx XxXxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxx xxxxx Xxxxxxxx xx Xxxxx xxx x Xxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxx x,xx XXXx xx XxXxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx, xxx xx Xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx. Xxxx xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xx xxxxx Xxxxxx xxxx xxx xx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx.
• Xxxxxx xxxx Xxxxxxxxxxxx xxxx xx xxxxxxxxxx, xx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxx. Xxxx xxxxx Xxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxx xxx xxx XXX xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxx xxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxx, xxx xxx Xxxxxx xxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxxxXxxx xxxxx xxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxx xxxx xxxxxxx xxxxxxxx, xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx: Xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx.

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4. Corona:
Wegen Betriebsschließung Anspruch auf Versicherungsleistungen?

Xxxxxxxx xxx XxxxxxxXxxxxxxx xxxxxx xx Xxxxxxxxx xxxx xxxxxxx Xxxxxxxxx xxx xx Xxxxxx xxxx xxxxxxxx Xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxx, xxxx xxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxx: Xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxx, xxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx.

Xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xx.x. xxx xx.x.xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx XXX xxxxxxxxx, xxx Xxxxxxxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxx xx xxxxx Xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxx XxxxxxxXxxxx xXxxxxxxxx xxx xxxx xxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX XX xxxxxxx.

Xxxxxx xxxx xxxxx xxx Xxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx x.xx.xxxx xxx xx.x.xxxx: Xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxx xxxxxxxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx xxx xx.x.xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx XxxXX xxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX XX xxxxxxx.

• Xxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx, xxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxx, xx xxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxx, xxx xxxxxxx Xxxxxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xx.x.xxxx, xxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
• Xxx xxxxxx Xxxxxxxx xx Xxxxxxxx xxxx xxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxx xxxx Xxxxxxxxxxx xxxxx xxxx xxx xxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxx, xx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx!
• Xxx XXX xxxxx xx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx xxxxxx Xxxxxxxxx xx Xxxxxxxxx xxxx. Xxxx xxxx xxxxxx Xxxxxxxx xxx Xxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx XXXXxXxXxx xxx xxx xxxxxxx xxxxxxxxxxxx XXXXXxxxxXxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX XX xxxxxx.

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VIII. Steuergrundlagen

1. Erdbeben Türkei und Syrien:
Katastrophenerlass des BMF in Kraft

Xxx xxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxx xxx xx Xxxxxx xx Xxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxx Xxxx xxx xxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx xxx xxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxxx. Xx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx x. Xxxxxxx xxxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

Xxxxx xxxxxxx xxxx xxxxxxxx, xxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx. Xxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx.X. xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx XXxXxxxxxxx xxx XxxxxxxXxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx Xxxxxxx, xxx xxx xxx xx.xx.xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxx. Xxx XXXxXxxxxxxxx xx Xxxxxxxx xxxxxx Xxx: xxxx.

xxxxxx

2. Einspruchsfrist:
Wenn der Postdienstleister nicht täglich zustellt

Xxx xxxxx Xxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxx xxxxxx xxxxx Xxxxx Xxxx, xxx xxxx xxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxxxxx Xxx Xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxx xx xxxxxxx Xxx, xxxxxxx xxx Xxxxxxxxx xxx Xxxxx xxx Xxxx xxxxxxx xxx, xxx xxxxxxx xxxxxxx xXxxxxXxxxxxXxxxx, xx xxx Xxx. x Xx. x XXx. Xxx xxxxxx: Xxxxxx Xxx Xxxxxxxxxxxxxx xxx Xxxxx x. Xxx xxxx, xxxx xx xx x. Xxx xxxx xxx xxxxxxx xxxxxxx xxx Xxx xxxxxxx xxx xxx x. Xxxx xxxx Xxxxxxxxx xxxxxxxx. xXxxxxx xxx xxxxxx Xxx xxx XxxxxXxxxxxXxxxx xxx xxxxx Xxxxxxx, Xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxx xxxxxxx.x

Xxx XxxxxXxxxxxXxxxx xxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxx xx xxx xx. Xxxxxxxxx xxxxxx xxx xxx xxx xxxxx xxxxx Xxxx, xxx xxx Xxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxx xxx xxx xxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxx xxxxxxxxx xxx xxxx Xxxxx xxx Xxxxxxxxxx xxxxxxxx xxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xx Xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxx XxxxxXxxxxxXxxxx, xx xxxxxx xxx. Xx xxxxxx Xxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx. Xxxx xx xxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxx.

Xxxxxxx xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxx xxx xx.x.xxxx xXXX X xxxxxx xxx xxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxx xxx xxx xxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxx xxxx, xxx xxxxxxxxxx xx xxxxxxx, xx xxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxx, xx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxx xx xxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xx. x XX xxxxxxxxx, xxxx xxxxxxxxx xxx xxxx xxxxxxxxx XxxxxXxxxxxXxxxx xx xxxxx Xxxxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx Xxxxxxx, xxx xx.x.xxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxx xx xxx Xxxxxxxxx. Xxxxx xxx xxxxxxxxx xxxxxxxx Xxxx xxxxxxxx. Xxxx xxxxxxxx xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxx, xxx xxxxxxxxx xx xx.x.xxxx Xxxxxxxxx xxxxxxxx. Xx xxx xx, xxxx xxx Xxxxxxxx xx xx.x.xxxx xxxxxxxxxxx xxx. Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx, xx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xXxxxxXxxxxxXxxxxx xx xx.x.xxxx xxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxx xx xx.x.xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx Xxx xx xxxxx xxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxx xxxxx xxx Xxxxx xxxxx xx xxxxxx.
• Xxx Xxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx. Xxxxx xxxxx xxxxxxxxx, xxxx xxx Xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxx xx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxx. Xxxxxxxx xxxx xx xxx Xxxxxxx, xx xxx xxx Xxxxxxxxx xxxxx, xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx, xxxx xxx XxxxxXxxxxxXxxxx, xxx xxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxxx xxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx, xxxx x xxx Xxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxxx x xxxxxxxxx xxx XxxxxXxxxxxXxxxx xx xxxx Xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx xxxx xxxxxx, xxxx xxxxxxxxx xxx XxxxxXxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxx, xxxx xxxx xxxxxxxx xxx xxxxxxxx, xxxxx Xxxxxxxxxx xxxxxxx. Xxxxx: Xxx Xxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxx XXX xxxxx xxx Xxxxxxxxxxxx XX X xxxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxx Xxx xxxxx Xxxxx Xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxxx, xxxxxxx Xxx xxx Xxxxx xxxxx xxxxxxxxx. Xxxxx Xxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxxx Xxxxxxxxx xxx xxx xxxxxxx Xxx xxx Xxxxxxxxxxx xxxx. Xxxxx xxxxxxx Xxx xxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxx. Xxxx xxxx xxx Xxxx xx xxx Xxxxxxx xxxxxxxx xxx xxx Xxx xxx Xxxxx xxxxx xxxxxxxxx xxxxx, xxxxxxx Xxx xxx xxxxxxxxx Xxxxxxx xxx XXX xxx xxx XX XxxxxxxXxxxxxxxxxx xxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxx xxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxxxxx Xxxx Xxxx xxxxxxxxxxxx xxxxx xxxxx xx xxxxxxxxxx Xxxx xxxxxxxx. Xxxxxxxx Xxx xxxxxxxxxxxxxx Xxxxxx x xxxxx Xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxx xxxxxxx xxxxx xxx! xxxxxxxxx, xxx xx Xxxxx: Xxx Xxxxxxx, xxxx xxxxxxx xxxxxxxx xxxxx Xxxx xxxxxxxxxx xxxxx, xxx xx xxxxxxx Xxxxxxx xxxxxxxxxx xxxx, xxxxxxxx xxxx xxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx. Xxxx xxxxxxx xxxxx Xxxx xx Xxxxxxxxxxx xxxxx, xxxxxx xxxxxxx xxxxx xxxxxxxx, xxxx Xxxxxxxxxxx, Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxxxx xxxxx Xxxx xxxxxxxx, xxx xx Xxxxxx xxxxxxxxxx xxxxxx xxxxxxx.

xxxxxx

3. Steuerzinsen:
Erlass von Nachzahlungszinsen während Corona-Pandemie

Xx Xxxxxx xxx XxxxxxxXxxxxxxx xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxxx xxx Xxxxxxxxxxxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxx XxxxxxxxxxxxxxxxxxxXxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx xx xxxxxx Xxxx xxxxxx xxx xxx Xxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx. Xxxxxx xxx xxx, xxxx xxx Xxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxxxxxxxxXxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx, xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxx xxxxx XXXxXxxxxxxxx xx xxx Xxxxxxxxxxxx xxx XxxxxxxXxxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxx xxx xXX Xxxxxxxx xxx xx.xx.xxxx, xx X xxxxxxxx Xxxxxxxx XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxx xx Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx. Xx xxxx xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxx xxxxx, xxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx XX xxxx xxx Xxxxx Xxxxx xxxx xxxx.
• Xxx Xxxxxx xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxx xxxx xxxxx xxx xxx XXXxXxxxxxxxx xxx xx.x.xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxx XxxxxxxXxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxx. Xxx xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxx xxxxxxx XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxx. Xxxxxxxx xxxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx x.x.xxxx xxxxxxxx xxxxxx. Xxx Xxxxxx xxx Xxxxxx xxxxxx xxx Xxxxxxxxx xx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxx XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx. Xxx Xxxxxx xxxxx xxxxx xxxxx xxxxxxxxxxx xxxxx xxx XxxxxxxXxxxxxxx xxxxxxxxxx xxxxxx.
• Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxx, xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxx xxx Xxxx xxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxx Xxxx xxxxxxxx xxxxxxxx, xxxx xxx Xxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxx xxx xxx xx Xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xx xxx x XX xxxxxxxxxxx xxxxx. Xx xxx Xxxxxx xxxxxxxxxx xxxx xxx XXXxXxxxxxxxx xxx xx.x.xxxx xxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx, xxx xxxxx xxxxxxxxx, xxxxxxxxx xx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx.
• XXXXX: Xx Xxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxx XxxxxxxXxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx xxx xx.x.xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxxx xxx xxxxxxxx xxxxxxxxxxx xxx xxx xx.x.xxxx xXXXxXxxxxxxxx xxx xx.x.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx

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IX. Soziales

1. Urlaubsanspruch:
Resturlaub verfällt nicht mehr automatisch nach 15 Monaten

Xx Xxxxxxxxxxxxxxxxxxx xXXxxXx xxx xxxxx xxxxxxx xxxxxxxx, xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxx xxxx xxx xxxx xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxx x Xxx. x Xxxx x XXxxXx xxxx xxx xxx xx. Xxxxx xxx Xxxxxxxxxxx xxx x Xxx. x Xxxx x XXxxXx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx xx xxx Xxxx xxxxxxxx xxx, xxxxxx Xxxxxx xx Xxxxxxxx xx xxxxxx. Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxx xxxxxx.

• Xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxx x xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx x xxxx xxxxxxxx xxx Xxxxxx xxx xx. Xxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxx x"xxxXxxxxxxxxxx"x.
• Xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx, xxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxx xxx. Xxxx xx xxxxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxx xx xxxxxxxxx, xxx xxxxxxxxxxx xxx xxx Xxxxxxxx. Xxxxxxxx xx xxxxx Xxxxxxx xxxxx, xxxxxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxx xxx Xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxxXxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxx xxxx Xxxxxx xxxxxxxxxx. Xxx xxxx, xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx, xxxxx Xxxxxx xx xxxxxx xxx xxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx, xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxx Xxxxx xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, x XXX xxxxxxx.

• Xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxx, xxx xxxx xxxxx Xxxx xxxxxxxx xxxx. Xxxxx xxxxxx xxxxxx xxxx xxxx xxx Xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xx Xxxxxx xxxx Xxxx xxx Xxxxxxxxxxxxxx. Xxx xxxx xxx xxxxx xxxx.
• Xxxx xxx xxxxx Xxxxxx xxxxxxxxx Xxxxxx xxxxx xxx xxxx, xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxx xxxxxxxxxxx xxxxx, xxxx xxxxx Xxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxx xxxxxxxx.
• Xxxx xxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxx Xxx. x, xx xxx Xxx. x XXXx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx Xxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx xxxxxxx xxxxxx xxxxx xxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxx, xxxxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxx, xx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxx xxxxxx Xxxxxxxx xxxxx xxxxxxxx xxx.
• Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xx xxx Xxxx xxxxxxxx, xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxx xxxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxxx xx xx. Xxxxx xxx Xxxxxxxxxxx. Xxxx xxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxx xxxxx xxxx Xxxxxx xxx xxxx Xxxxxx.

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2. Krankenversicherung:
Mindestbeitragsbemessungsgrundlage für Selbstständige

Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxx Xxxxxxxxx xxx Xxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx.

• Xxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx. Xxxx xxxxxx Xxxxxxxxxxxxx. Xx Xxxxx xxxx xxxxx xxx x.xxx,xx XXX, xxxxx xx,x x x xxx,xx XXX Xxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXX Xx. Xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx. Xx Xxxxx xxxx xxxxx xxx x.xxx,xx XXX, xxxxx xx,x x x xxx,xx XXX Xxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXX Xx.
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