SteuerSparbrief - Archiv

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

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

Diese Ausgabe bietet unter anderem folgende interessante Themen:

Fahrten zur Arbeit: Erste Tätigkeitsstätte bei Piloten und Flugbegleitern
Minijobber: Hauptbeschäftigung beim gleichen Arbeitgeber ist schädlich
Scheidung: Ausgleichsleistungen zur Vermeidung eines Versorgungsausgleichs
Scheidung: Steuerlicher Abzug von Wiederauffüllungsleistungen
Abgeltungsteuer: Wie Zinsen aus Privatdarlehen zu versteuern sind
Eigenheim: Verkauf der Haushälfte nach Trennung oder Scheidung
Fotovoltaik: Wechsel von der Regelbesteuerung zur Kleinunternehmerregelung

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

Dieser Inhalt ist exklusiv für Abokunden zugänglich.

Jetzt Mitglied werden und Steuern sparen!

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I. Beruflicher Bereich

1. Fahrten zur Arbeit:
Erste Tätigkeitsstätte bei Piloten und Flugbegleitern

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2. Pilotenausbildung:
Werbungskostenabzug nur nach richtiger Erstausbildung

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Wie ist die neue Rechtslage ab 2015?

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3. Fahrten zur Arbeit:
Arbeitgeberzuschüsse zum 49-Euro-Ticket steuerfrei

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4. Buß- und Verwarnungsgelder:
Übernahme durch Arbeitgeber steuerpflichtig?

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5. Promotionsstipendium:
Zahlungen aus öffentlichen und privaten Mitteln

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6. Bewirtung:
Kosten für aufwendige Abschiedsfeier nicht absetzbar

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx. Xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx: Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx. Xxxx xx xxxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxx xxxxxxxxxx xxx x xxx Xxxxxxxxx xxx x xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xx xxxxxxx xxxx xx "Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx xxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx" xxx xx Xx. x XXxXx.

Xxxxxxxx xxxx xxxx: Xxxx Xxxxxxxxxxxx xxxx xxx Xxxxx xxxxxxxx xxxxxxxxxx, xxxx xxxxx xxxxxx Xxxxxx xxx xxx xxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxx xxxxxxxxxxx. Xxx xxx xxx xxxxxxxxx Xxxx xxxxxxxxxxxx Xxxxxx xxxx xxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxxxxxx xxxx xxxx xxxxxx, xxxxxxx xxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx.
Xxxxx xxxx xxxx Xxxxxxxxxx xxx XXX, xxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxx xxx Xxxxxx x xxxxxxxxx xx Xxxxxxxxxx x xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx xxxxxxx. "Xxxx xxx Xxxxxxxxxxxxxx xxxxxx x xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx x xx xxxxxx Xxxxx xxx xxxxxxx Xxx xx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxx xxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx,

XXxXx xxxx XX X. xxxx. "Xxx Xxxxxxxx xx xxx Xxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxxx xx xxxxxx Xxxxx xxx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxxx". Xxx xxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxx xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxx, xxx Xxxxx xxx xxxxx, xxxx xxx Xxxxxx xxxx xxx "XxxxxxxxxxxxXxxxx" xxx xxx Xxxxxxxxx xxx xxx Xxxxxxx x xxxxx xxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx x xxxx xxx xxxxxxxx xx.xxx XXX xxxxxx!x xxxxxxxx. Xxx Xxxxxx xxx Xxxxxx xxxxxxxx xxxx xxx XXX x xxx xxx xxx xxxx Xxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx "xxxxxxxxxxxx" xxx xxx xxxxxxx xxxx xx x Xxx. x Xxxx x Xx. x x.X.x. xx x Xxx. x XXxX xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xXX Xxxxxxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxx.

Xxx Xxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx, xxxxx XxxxxxXxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxx xxx xxxx xx xxx Xxxxx xxxxxx xxxxx. Xxxx xxx Xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxx xxx xx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx xxxx XxxxxxxxxXxxxxx, xxx XxxxxxxxXxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx.
Xxx Xxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxx Xxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx XXX, xxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxx. Xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxx.
Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxx xxxxx xxx Xxxxxxx xxx xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxx: "Xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xx x Xxx. x Xxxx x Xx. x XXxX xxxxx xxxxxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx".

Xxxxxxx Xxxxxxxxxxxxx:

xxxxxx

7. Minijobber:
Hauptbeschäftigung beim gleichen Arbeitgeber ist schädlich

Xxxx x xxxxxxx x xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx xx xxx XXX xxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxx xxxxxx xxxx xxxx xx xxxxxx Xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxx, xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxx. Xx xxxx xxx Xxxxxxxxx. Xxxx xxxxxxxxxx: Xxxx xxxxxx Xxxxxxxx xxxx, xxxx xxx Xxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxxx xxxxxxxxx xxx, xxx xxxxxxxxx Xxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xXX XxxxxxxXxxxxxxxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxxxxxxxx xx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxx Xxxxx X xxxxxxxx. Xxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxxx xxxxxx xxxxxxxxxx "xxx Xxxxxxxxxxxxxxx". Xxxxxx Xxxxx xxxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxx X, xxxxxxxxxx xxxxx xxx Xxxxxxx xx xxxxx xxxxxxx Xxxxxxx xxx Xxxxx X xxxxxxxxxx, xxx xxxx xx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx. Xxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxx xx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx XxxxxxxxXxxxxx xxxxxxx xxx XXXx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx x Xxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxx xxxxxx.
Xxxx Xxxxxxx xxx Xxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxx xx xxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxxx xxxxx Xxxxxxxx, xxxxx xxxxxxxx.
Xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx: xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx, xx xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxx, Xxx xxx Xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxxx, xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx. Xx xxx xxxxxxxx xxxxx xxxxxxxx, xxx xxxxxxxxx Xxxxxxxxxxx xxxxx xxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxx Xxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx. Xx xx xxx Xxx. x XXxX xx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx, xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx, xxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxx. Xxxxx: Xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxxxx xxxxx xxx XX Xxxxxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxxxx xxxxxxx xxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx. Xxxxxxxx: Xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxx Xxxxxxxx, xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxx xxxxxxxxxxxxxx xxxxxx xxx xxxxxxxx xxxxxxxx xxx xxxxXXXxXxxxx xx Xxxxxxxxxx xxx. Xx xxxxxxx xxxx xxxx Xxxxxxx xxx XX Xxxxxxxx xxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxx. Xxxx Xxxxxxxx: Xxx XX XxxxxxxXxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxx XX Xxxxxxxx. Xxx xxxxx xxxxxx xxx xxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx Xxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxx xx xxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx, xxxxxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxx: Xxx XxxxxxxxxxXxxX xxx xxx XxxxxxxxxxxXxxX xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx Xxxxxxx xxxx xxx xxx XxxxxxxxxxXxxX xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx XxxxxxxxxxxXxxX xx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx x xxx Xxxxxx xxxxxxxxx x xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx. Xxxxxxx xxxx: Xx xx xxxx xx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xXxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxx xx.x.xxxx, Xx. x.x.x.xxxxx Xxxxxxxxx xx xxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

8. Unfallversicherung:
Sturz bei einem Firmenlauf nicht versichert

Xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxx xxx xxxxxx xxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx, xxxx xxx xxx xxxxx xx xxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxxx xxxxx xxxxxxxx xXXX XxxxxxxXxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, X x X xxxxxx.

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

xxxxxx

II. Privater Bereich

1. Scheidung:
Ausgleichsleistungen zur Vermeidung eines Versorgungsausgleichs

Xxx xxxxx xxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxx xx xxx Xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxx x.x.xxxx xxxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxx Xxx xxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx, xxx xxxx xxxxx xxxx xxx xxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx x xxxxxxxx xxxxxx.

Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx, xxx xxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxx xxx xxxxx Xxxxxxx xxxxxxxxxx xxxxxx xxxx. Xx xxxx xxxx xxxx xxxx Xxxxxxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxx :xxxx. Xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx:

Behandlung bei der ausgleichspflichtigen Person

Xxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxx xx Xxx. xx Xx. x XXxXx. Xxxx xxx xxx Xxxxxx X xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxxx XxxXxxxxxxx xx xxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxx x xxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxx x xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx, xx xxxxxxx Xxxxxx xxx Xxxxx xxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx. Xx xxxxxxx xxxxxx Xxxxxxxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxxxx xxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xx.xxx XXX x xxx xxxx Xxxxxxxxxxxxx x xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx. Xx xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx.xxxxxx

Behandlung bei der ausgleichsberechtigten Person

Xxxxxxxxx xxxx xxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxx. xx Xx. x XXxXx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx xxx xx Xxxxxx xx XXxXx. Xx xxxxx xxxxx xxxxxx xx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx.xxxxxx

Xxxxxxxx:
Xxx Xxxxxxxx Xxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx Xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxx xxxxx xx Xxxxxxxx xxxx xxxxxx Xxxxxxxx xx.xxx XXX xx xxxxx XxxXxxx. Xx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xx.xxx XXX. Xxxx Xxxxxxxx xxx xxx xxx Xxxxxx X xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx.
Xxxx Xxxxxxxx xxxx xxxxxxxx xx.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxx xxxx xxxxxxxxxxxxxxxx xx.xxx XXX xxxxxxxxxx xxx XXX XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx. xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx. xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx. Xxxxxxx xxx xxx Xxxx, xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx.

XXXXXXXXX: XxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxx xxx xxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxx X xxxxxxxxx. xxxxxx

XXXXXXXX: Xx xxx xxxxxx Xxxxxxxxxxx xxxx xx xxx xx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xx xxxx xxxxxxx xxxx xxx x xxxxx xxxxxxxxxx x xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. xxxxxx

Xxxxxxx Xxxxxxxxxxxxx:

xxxxxx

2. Scheidung:
Steuerlicher Abzug von Wiederauffüllungsleistungen

Xxxxxx xxx xxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxxxx xxx xxx Xxx. x Xx. x XXX XXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx. Xxxxxx xxxx:

Xxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xx xxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx. Xxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX xxxxxxxxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x Xxxxxx x xxx x XXxXx.
Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx XXxX, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xx Xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xx xxxx xxx Xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx.

XXXXXXX:xxxxxxXxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxx xxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxx xxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxx xxx, xxx xxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx xx.x.xxxx xX X xxxxx xxxxxxxxxx.

Xxx Xxxx: Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxx Xxxx xxx Xxxxxxxxx xx Xxxx xxx xxxxxxxx Xxxxxxx xx xxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxx, xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxx xx Xxxxx xxx xx.xxx XXX xx xxx Xxxxxxx xxxxxx xxxxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx.
Xxxx Xxxxxxxxxx xxx XXX xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxx xxx xxx Xxxxxxx xx "Xxxxxxxxx" xxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx, xxxx xxxx xxx Xxxxxxx xxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxxxx xxxxxxx xxxx xx Xxxxxxx xxxxxxxxxxxxxx xxx, xxx xxxxxx xxxxxxxxxx xx.xxx XXX xxx. xx.xxx XXX. Xx Xxxxx xxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx.xxx XXX xxx Xxxxxxxxxxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxx xxxx xxxx xxxxx xxxxxx xxxxxxxx. Xxxxxxx xxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx, xx xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xx xxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxx xx xxxxxxxxx x xxxxxxxxxx xxx, xxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxxx Xxx xxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxxxxx XXXxXxxxxx xxx Xxxxxxxxxxxxxx xxx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxx " xx Xx. x XXxX xxxxxxxx xXXX x.x.xxxx, XXxXx xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx x Xxxxxxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx

3. Scheidung bei Gütertrennung:
Unterliegt eine Abfindung der Schenkungsteuer?

Xxxxxx Xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxx Xxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx, xxx xxxxxx, xxx xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxx xxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxx. Xx xxxx xxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxx, xxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxx xxx Xxx xxxx Xxxxxxx xx xxxxx xxxxxxxxxx Xxxxx xxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxxx xxxx xx Xxxxx xxxx xxx xxx Xxxxx xxxxxxx, xx xx xxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx: Xxxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxx xxxxx xxx xxxx xxx Xxxx xxx Xxxxxxxxxx xxx Xxx Xxxxxxxxx xxxxx Xxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxx xxx, xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxx xxxx x"Xxxxxxxxxxxxxxxx"x, xxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx, XXxXx xxxx XX X. xxxx. Xxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx.

Xxxxxxx xxxxx xxx XXX xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx x xxx xxxxxxx xx, xxxx Xxxxxxxxx xx Xxxxxx xxxxx Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxx Xxxxxxxxx xxxxxxxxxxx xxx xxxxxx xxx Xxxxxxx xxx Xxx xxx xxxxx xxxxxxxxxx Xxxxxxxx xx X. xx Xxxxxxx xx xxxxx xxxxxxxxxx Xxxxx xxxxxxx. Xxx xxxxx xxxx, xxxx xxxxx xxxxxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxx xxx xxxx xxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xx Xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxx xxxxxxx xxx xxxxx xxx xxxx xxxxx xxxx xxxxxx.

XXXXXXX xxxxxxxx xxx Xxxxxx, xxxx xxx XXXxXxxxxx xxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxx xxx xXxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx xx.xx.xxxx, X xxxx XXxXx xxxx X X. xxxx. Xxxxxxxxxxx xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxx: Xxx Xxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xx xxxxx xxxxxxxxxxx xxxxxxx. Xxxx xxx xxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxxxxx xxxx, xxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxx xxx xxxx xxxxxxxxxx Xxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxxxxxx Xxxxxxx xxxxxx xxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxx xxxx xxxx xx xxx XXX xxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx xxx xxxx XXX xxxx xxx Xxxxxxxxx xxxxx xxx Xx. XX X xxxxx xxxxxxxxx. Xxx Xxxxxxxxxx, xxx XX Xxxxxxx, xxxxx xx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxx xxxxxx xxxxxxx, xxxx xx xx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx.

XXXXXXXXX:xxxxxxXx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxx xxx XXX xxx Xxxxxxxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx, xxxxx xx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx xx. Xx xxxxxxxx xxxx xx xxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxx. Xxxxxxxx xxxx xxx Xxxxxx xxxxxxx, xx xxxxx xxxx Xxx xxxxxxx xxxx, xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx.

xxxxxx

4. Entlastungsbetrag für Alleinerziehende:
Untervermietung von Räumen ist nicht schädlich

Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx, xxxx xx xxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxx xxxx. Xxx xxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx x.xxx XXX xxxxxxxxxx xxx XXX xxxx xxx xxxxxx xxx xxxxx xxxxxxx Xxxx. Xx Xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx XXX xxx x.xxx XXX xxxxxxxxx xxx xxx XXxXx. Xxx xxx Xxxxxxxxx, xxxx xx Xxxxxxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxx xxxxx xxxx, xxxx xx xxxxxxxxxx xxxx Xxxxxxxxx:

Xx xxx xxxxxxxxxxxx, xxxx xx xxxx xxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxx xx xxx xxxxxxxxxx Xxxx, Xxxxxxxx, Xxxxxxx, Xxxxxx xxxx Xxxxxxxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx.
Xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xx xxxxxxxxxxxxxxxx xxx.
Xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxx xxx Xxxxx xxxx xxx xxxx xXXX:xxxxxxXxxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxx xx xxx Xxxxxxx Xxxxxxxxxxxxxxxxxxx, Xxxxx xx.x.xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxx xx xxxxxxxxx xxx, xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxx xx xxxxx Xxxxxxx xxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xXX XxxxxxxXxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

Xxx Xxxx: Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxx Xxxxxx, xxx xxxx xx Xxxxxxxxxx xxxx xxxx xx xxx Xxxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxxxx Xxxxxxx xxx xxxxxxx xx xx xx xxxx xxxxxxxx Xxxxxxx. Xxxxx xxx Xxxxxxx xxx xxxxxxx xxxxxxxxxxx, xxxxx xxxx xxx xxxxxx Xxxxxx. Xxx Xxxxxx xxxxxxx xxxxx xxx Xxx, xxx Xxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxx Xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx XXX XX. Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xx xx XXX XXXX xxxx xxx xxxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxx xxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxx xxx xxxx xxxxxxx Xxxxxx. Xxxx xxxxxx xxx Xxxxxxxxx xx, xxxx xxx Xxxxx xxx xxxxxxxx xxxxxxxxxxx.
Xxxxxxxxxxx: Xxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxx xxx xxxxx xxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxx Xxxxxx xx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxx xxxxxxxx xx xxxx xxxxx xx xxxxxx Xxxxxxxxx, xxxx xx xxx Xxxxxxxx xx Xxxxxxxx xx xxxxxxxxxx. Xxxxxx Xxxxxxxx xxxxxxx xxxx xxxxx xxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xx xx XXX XXXX xxxxxxxx xxxxx. Xxxxx: Xx xxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxx xxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx. Xxxx xxxx xx xx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxx xxxxxx xxx, xxxx xx xxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx

xxxxxx

III. Nebentätigkeit

1. Nebenberuf:
Wissenschaftliche, künstlerische oder schriftstellerische Arbeit

Xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxx Xxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxx xxxx xxx xxxxxxxxxxxxxxx xxxx xx Xxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx XXX xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx:

XXXXXXX xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx x xxx xxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx XXX xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx XXX xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxx xxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxX xxxxxxxxxxxxx:xxxx.

XXXXXXXXX:xxxxxxXxxx xx x Xx. xx XXxX xxxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xx x.xxx XXX xx Xxxx xxxxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx. Xxxxxxxx Xxx xx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxx "Xxxxxxxxxxxxxxx" xx xxxxxx XxxxxxXxxxxxxxx.

xxxxxx

IV. Kapitalerträge

1. Entgelt für Sicherheiten:
Abgeltungsteuersatz oder individueller Steuersatz?

Xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xxx xxx xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx.

Xxxxx xxxxx xxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxxxxxxx xxxxxx xxx xx xxxx xx xxxxxxxx Xxxxxxxx, xxx xxxxxx xxxx, xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxx. Xxxxxx Xxxxxxxxxxxx xxxx xx xxxxxxxxxx xxxxx xxxxxxxxx, xxxxxxx xxx xxxxx Xxxxxxx xxxxx Xxxxxxxx. Xxxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxx, xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx, xxxxxxxxxxx Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx Xxx xxxxxx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxx XXXX X xxxx xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xx Xxxxxxxxxx xxx Xxxxxxxxx, xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxx xxxxxxx, xxxxxxxx xxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx xxxx.

Xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxx Xxxxxxxx, xxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx, xxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxx xx xxxxx xxxxx xxxxxx xxx Xxxxxxxx xxxxxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxx Xx. Xxxx xxx Xxxxxxx xxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxxxxx xxx XXX xxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxx xXxxxxx: XX Xxxxxxxx, Xxxxxxxxxx xxxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx Xx.

xxxxxx

2. Abgeltungsteuer:
Wie Zinsen aus Privatdarlehen zu versteuern sind

Xxxx Xxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx. Xxxxxxx xxxxx xx xxxxxxx xxx, xxxxxxxxxxXxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx, xxxxxxxx xxxxxx xx xxxxx xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxxxx. Xxxx xxxxxx xxx Xxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxxxxxxxxxx xxx xx xxx Xxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxx:

Pauschaler oder persönlicher Steuersatz

Xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx "xxxxxxxxxxxxxx" xxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xx xxx "Xxxxxx XXX" xxxxxx. Xxx Xxxxxx xxxx xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxx xxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx:

Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx. Xxx xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx xxx Xxxxxx xx xxx "Xxxxxx XXX" xx Xxxxx xx xxxxx, xxxxx.
Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxx Xxx. x Xx. xx XXxXx. Xx xxxxxx Xxxx xxxx xxx Xxxxxx xx xxx "Xxxxxx XXX" xx Xxxxx xx xxxxx, xxxxx xxxxxxxxx. Xxxxxxxxxx xxxx xxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxx. Xxx xxxxx Xxxxxxxxxx xx "xxxxx Xxxxxxxxxxxx" xxxxxx xx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx.

Xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xx Xxxxxxxx, xxxx

Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxx xxx
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Xxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx: Xxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xx xx Xxxxxxx xxxxx xxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxx xxxxx xxx xxxxxx Xxxxxxx xxxxx Xxxxxx xxx xxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xx. Xxxx xxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx xxx xx xx Xxxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xx Xxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxx xxxx.

Aber was sind eigentlich nahestehende Personen?

Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxx, xxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxx x.X. xxx xx xx XX xxxx. Xxxx xxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxx, Xxxxxx, Xxxxx, Xxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxx xxx xxxxxxxx, Xxxxxxxxxxx, Xxxxxx, Xxxxx, Xxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxx, Xxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxx, xxxxxxxxxxxx Xxxxxxxx. Xxx xxxxxxxxxxxxxx xxxx xxxxxx xxxxxx, xxxx xxxxx Xxxxxxxxxxxx xxxx xxxxx xxxx xxxxx xxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xx xxxxxxx xxxxxxx xx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxx, xxxx xxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxx x.X. xxx xx xx XX xxxxxx. Xxxx xxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx, xxx xx xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxx xXXxXxxxxxxxxx xxxxxxx, X. xxx. Xxxxxxx xxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxx xxx. Xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx. Xxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xx xx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XXXX X xxxxx, XXXX X xxxx, XXXX X xxxxxx.

Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx, xxxx xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxx, Xx. xxxx. Xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxx xxxx.

Xxxxxxxx:
Xxxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx. Xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxx xxxxxxxxx. Xxx xxxxxxx Xxxxxxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxx Xxxxx Xxxxxxx xxxxx xx xxx Xxxxxxx xxxxxxxxxx. Xxxx Xxxxxxx xxx xxx xxxxxx Xxxxxxx xxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xx xxxx Xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx xxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxx xxxxx xx xxx, xxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxx "Xxxxxxxxxxxxx", xxx xxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx XXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxx: Xxxxxxxx xxx xxxxxxxxxxxxx XXXxXxxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xx xxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxx Xxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxx, xxx xxx Xxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx: Xxxxxx Xxxxxxxx xxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xx.xxx XXX xxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxxx xx Xxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

V. Eigenheim und Vermietung

1. Hohe Energiekosten:
Härtefallhilfen für Heizöl, Flüssiggas, Pellets, Holz und Kohle

Xxxxxxx Xxxxxxxxx, xxx xx Xxxxx xxxx xxxxxxxxxXxxxxxx, Xxxxxxxxxxx, Xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx, xxxxxx x xxx Xxxxxxxxx x xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxx xxxxx Xxxxxxxxx xxxxxx xxxx xxxxxxxxxx Xxxxx xxxxxxxx. Xxxxxxx xxx xxx Xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx,xxxxxx"xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx"xxxxxxxXXxXxxxxxxxxx xxxxxxx xxx xx.xx.xxxx, X. xx XXxXxxxxxxxxx xxxxxxx xxxxx.xx.xxxx, X. xx.

Xx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxx xxx Xxxx xxxxxxx x,x Xxx. XXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx. Xxx Xxxx xxxxxxxx xxxx xxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xx xxxxxxx. Xxxxxxxxxxxxx xxxxxx xxx Xxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxx xxx xxxxxxxxxxx Xxxx xxxx xxxxxxxxxxx xxxxxx.

XXXXXXX xxxxxxx Xxxxxxxxxxxxxxx xx Xxx xxxxxxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxx xxxxxx. Xxx Xxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxxxx xx Xxxxxxxx, xxxx xxx Xxxxxx xx Xxxxx xxxx xxxx xxx xxxxxxx xx xxxx xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxx. Xxxxxxxxxx xxxx xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxxx.

Xxx xxxx xxx xxx XxxxxxxxxxxxxxxxxXxx xxx Xxxxxxxxxx, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxx xx Xxxxxxx xx Xxxx xxxxx Xxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxx x.xxx XXX xxx Xxxxxxxx. Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx XXX. Xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxx xxx xxxxxxxxx Xxxxxx:
Xxxxxxxx x x,x x xXxxxxxxxxxxxxxx xxxxxxxxxxxxx x x Xxxxxxxxxxxxx x Xxxxxxxxxxxxx.
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Xxxxxxxxx:xxxxxx
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Xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx xxxxxxx x.xxx xx xx Xxxx. Xx Xxxx xxxx xxxxxx xx xxxxxx x,xx XXXxxx xxxxxx. Xxxx xxx Xxxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxxxx xxx x,x x xxx.xxx x x,xxxxxxxxxxx x x xx.xxx x x,xxxx x xxx XXX.

xxxxxx

2. Hohe Energiekosten:
Besondere Strompreisbremse für Heizstrom

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Xxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx.
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Xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xx xxxxx Xxxxx, xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx, xx xxxxxxxxxxxxxxxx. Xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx Xxx xxx x Xxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxxxx Xxxxx. Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxx. Xxxxxx xxxxx xx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxx, xxxx xx Xxxx xx Xxxxxxxxxxxxxx.

xxxxxx

3. Vermietung über Airbnb:
Finanzämter überprüfen Steuerbescheide der Vermieter

Xxxxxxx xxxxxxxx xxxx xxxxxxxxxxxXxxxxxxXxxxxxxxxxxxxxxxxx x xxx Xxxxxx xxxxxxxxxxxx xxxx. Xxxx xxxxx xxxxx xxxxx xxxxx xxxx xx xxx Xxxxxx. Xxx xxxxxxx xxxxx xxxxxx. Xxxxx Xxxx xxx xxx Xxxxxxxxxxx xxxx xxx xxx Xxxxx xxx XxxxxxxXxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxxx, xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxx Xxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xXxxxxxxxxxxx xxx xxxxxxxx Xxxx Xxxxx xxx xx.x.xx, xxxx Xx. xx XXXx. Xxxxxxxxxx xxx xxxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xXxxxxx: Xxxxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxx xxx x.x.xxxxx.

XXXXXXX xxxxx xxx xxx Xxxxxxxxxxxxxx Xxxxxxx xxx, xxxx xxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxx xxxxx Xxxxxx xxxxx xxx Xxxx xxxxxxxxxxxxxxxxxxxx. Xx xxxxx xxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx x xxxxx xx xx. xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx. Xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxx xxx xx. xxx.xxx XXX xx Xxxxxxxxxx xxx xxx. Xxxxxxxxxxxxx xxxx. xx. xxx.xxx XXX xx Xxxxxxx xxx Xxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxx xx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxxxx xxxx xx xxx xxxxxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx x Xxx. XXX xXxxxxxxxxxxxxx Xxxxxxx,xxxxxxXxxxxxxxxxxxx xxx xx.x.xxxxx.

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

Xxxx xxx x.x.xxxx xxx xxx xxxx "XxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx" xXXxXXx xx Xxxxx. Xxx xxxxxxx xxxx Xxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxx, xxx Xxxxxxxx xxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxx x"Xxxxxx xxx Xxxxxxxxx xxx XXxXxxxxxxxxx xxxxxxxx xxx xx.x.xxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx" x xxx. XXX xxXxxxxxxxxx xxx xx.xx.xxxxx.

Xxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxXxxxxxxxx xxxxxxxxx Xxxxxxxxxxx, xxxxx xxxxx Xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxx xx xxxxxx xxx xx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx XxxXxX, Xxxxxxx, Xxxxxxxxxxx, Xxxxxxx, XxxXxxxXxxxx, Xxxx, Xxxxxx Xxxxxxxxxxx, xXxx, Xxxxxx xxxx Xxxx.
Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx, xxx xxxx xxxxxxxxxxx Xxxxxx xxx, xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx: Xxxx xxx Xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxx, xxx xx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxx xx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx xx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxx xxxxx. Xx xxxxxx xxxx xxx Xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx.
Xxx xxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xx. Xxxxxx xxxx xxxxxxxxxx. Xx xxxxxx xxxx Xxxxxxxxxxxxx, xxx xx xxx x. Xxxxxx xxxx xxxxxxxxxxx. Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx XXXx xxxxxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx. Xx xxx xxxx xxxxxxxx xxxxx xx xxxxxxx, xxxx Xxxxxxxxx xxxx Xxxx xxx xxx Xxxxxxxxxxxxx xx Xxx xxx xx Xxxxxxx xxxxxxxx. xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xx Xxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxx XXX xxxxx xxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxx xxx. Xx xxx xxxxxx xxxxxxxxxxxxxx, xxxx Xxxxxxxxxxx xx Xxxx xxx Xxxxxxxxx Xxxxx xxx Xxxxxxx xxxx xxxxxxx Xxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxx xxxxx xxxxx xxxxxxx xxxxxxx xxxxxxxxx.

xxxxxx

4. Verkauf des Eigenheims:
Vorsicht bei vorheriger Airbnb-Vermietung

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

xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xXxxxxxxxxxx xx xxxx
xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xXxxxxxxxxxx xx.

Xxx xxxxxxx xx XxxxxxXxxxxxxxx Xxxxxxx xxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxxxxxxxx xxx, xxxx xxxxxxxx Xxxxxx xx xxxxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxx xxxx xxx xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxx: Xxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxx, xxx xx xxx xxxxxxxxx xx Xxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xx xx xxxxxxxx xx xxxxx:

Xxx xxx Xxxx xxxx xxx xx xxxxx xxxxxxxx Xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxx xxxxxx Xxxx xxxxxxxxx, xx xxxxxxxxxx!
Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx.
Xxxx Xxxxxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx x xxxxxx, xxxx xxxx xxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxx xx xxxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.

Xxx xxx xxxxxxxxx Xxxx xxxxx xxxxxx xxxxxx: Xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxx xxxx xxxxxxx Xxxxxx xx xxx Xxxxxx. Xx xxxxxx Xxxx xxxxxxxxx xx xxxxx xxx xxxxxxxx Xxxxxx, xxxxxxx xxx xxxxxxx Xxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxx Xxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx:

Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxxxx Xxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxx Xxxxxx, xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx.
Xx xxx xxxxxxxxxxx, xx xxx Xxxxxxxxxx xxxxxxx Xxxxx xxxx xxx xxxxx Xxx xxxxxxxxxxxxx xxx.
Xxxx Xxxxxxxx xxxx xxxx xx xxxxxx Xxxx xxx xxxx, xxxx xxx Xxxxxxxxxxx x xxx Xxxx xxxxx, xxxx xxxx xxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxx xx xxxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx, xx xxxxxxxx xxx xxxxxxxxx XxxxxxxXxxxxxxxx xxxxxxxxx xx xxxxxx. Xxxxxxxx Xxx xxxx xxxx xxx xxxxx Xxxxxxxxxxx. Xxxxx xxxx xxxx xxx x.x.xxxx xxx "XxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx": Xxx xxxxxxx xxxx Xxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxx, xxx Xxxxxxxx xxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxx. XxxxxxxXxxxxxxxx xxxxxxx xxx Xxxxxx xxxx xxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

5. Eigenheim:
Verkauf der Haushälfte nach Trennung oder Scheidung

Xxxx xxxx Xxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx Xxxxxxxxxxx xxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxxxx xx xxxx xx xxx xxxxxx xxxxxxxxx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx "xx xxxxxxx Xxxxxxxxxxx" xxxxxxx xxxxx xxxx xxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx "xx xxxxxxx Xxxxxxxxxxx" xxxxxxx xxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.

Xxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxx Xxxx xxxx xx Xxxx xxx Xxxxxxx xxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx Xxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxx. xxxx xxx Xxxxxxxxxxxxx xxxxx, xxxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx" xxxxx xxxxx xxx, xxxx xxx Xxxxxxx xx xxx xxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxx.
Xxxxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxx xxx XxxXxxxxx, xxx xxxxxxxxx xx Xxxx xxxx, xxx Xxxx xxxx xxx Xxxxxx xxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xx xxx xxx Xxxx xxxx xxxxxx Xxxxxx xxxxx xxxx "xx xxxxxxx Xxxxxxxxxxx" xxxxxxx.
Xxxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx" xxxxx xxxx xxxx xxx, xxxx xxx Xxxxxxx xxxxx Xxxx xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxxxxxx xxx Xxxx, xxx xxx Xxxx xx Xxxxxxxxxxxxxxxx xxx xxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx. Xx xxxxxx Xxxx xxx xxx Xxxxxxx xxx Xxxxxxx xxxxx xxx Xxxx xxx xxxxxx Xxxxxxx xx xxxxxx, xxxx xxx Xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx.
Xxx xxxx xxxx, xxxx xxxx xxx Xxxxxx xxx Xxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxx xxxxxxxx xxx xxx Xxxxxx xxxxxxxxx xx Xxxx xxxxx Xxx Xxxxx xxxxxxxxxxx xxxx xxx Xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx, xxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxx xxxxx. Xxxx xxxxx Xxxxxxx xxxxx xxx Xxxx xxxx Xxxxx xxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx", xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xx Xxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxx, xxxx xxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxx Xxxx: Xxx Xxxxxxxx xxxxxx xx Xxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxx xxxxxxx. Xxxxxxx xxx Xxx xx xxx Xxxxx xxxxxx, xxx xxx Xxxxxxx xxxx xxx. Xxx Xxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxx Xxxx xx Xxxx. Xxxxxxxxxxxxx xxxxx xxx Xxx xxxxxxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxx xxx xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxx. Xxxxxxx xxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxxxxxxxx xxx Xxxxxxx xx Xxxx xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxx xx xxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.
Xxx XXX xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxx Xxxx, xxxx xxxx Xxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx xxxx. Xxxx xxxx xxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxx xxxxxxxxxxx xxxx. Xxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxx xxx xx xxx xxxxxx xxxxxxxxxxxxxxx Xxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxx. Xxx xx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxx xx xxxxxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxx xx xxxxxxx Xxxxxxxxxxx, xxxx xx xxxxxxxxxx xxx xxx xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxx Xxxx xxxxxxxxx xxxx xxxxxx.

Steuerfreiheit wegen Überlassung an das minderjährige Kind?

Xxxx xxx Xxxxxx xxx xxx Xxxx xxx xxx Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx Xxxx, xxxx xxx xx Xxxxxxxx xxx Xxxxxxxxxx xxx, xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx. Xxxx xxxxxxx xxx xxxx xxx "Xxxxxxx xx Xxxxxxxxxxx" xxxxxxxxxxx xxxx, xxxx xxxxx XxxXxxxxx xxx xxx Xxxx xxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx.

XXXX xxxx Xxxxxxxxxx xxx XXX xxxxx xxx Xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxx xx xxxxxxx Xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxx xxxxxxxxx xxxx xxxxxx. Xxxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxx xxxxxxxxxxxxxxx Xxxx, xxx xxx Xxxxx xxxxxxxxxxx xxxxx, xxx xxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Steuerfreiheit wegen Vorliegen einer Zwangslage?

Xxx Xxxx xxxxx xxx xxxxxx XxxXxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxx xxxxxxx. Xxxxx XxxXxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xx xxxxxx Xxxxxx xxxxx xx xxx xxxxxxxxxxx xxxxxx. Xx xxx xx xxxxx xxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxx, xx xxxxx xxxxxxxxxxxx Xxxxx xxxx Xxxxxxx xx xxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxx xxx xxxxxxxx xx xxxxxxxxx.

XXXX xxxx Xxxxxxxxxx xxx XXX xxxxx xxxx xxxxx Xxxxxxxxxx xxx, xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxx xxx xxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxx XxxXxxxxxx xxxxxxxxx xxxxx Xxxxx xxxxxxx. Xxxxxxxxx xxx xxxxxx xxxx xxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxx "xxxxxxxxxxx" xxxxxxxxxxx. Xx xx xxxx xxxxx xx xxxxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxx xxxx Xxxxxxxxx. Xxx Xxxxxxxx, xxxx xxxxx xxx Xxxxxxx xx xxx XxxXxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx xxxxxx, xxxxxx xxxxxx xxxxx xxx, xx xxx xxxxx Xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxx xxxxx xx xxx, xxx xxx Xxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxx xxxx xxxx xxxxx Xxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxx xx Xxxxxxxxx xx xxxxxx, xx xxxxxxxxx xxx Xxxxxxxxxxx x xxx xx xx Xxx. x Xx. x XXxX xx xxxxxxxxxxxxxxxx"... xx Xxxx xxx Xxxxxxxxxxxxx xxx xx xxx xxxxxx xxxxxxxxxxxxxxx Xxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx."x.xxxxxxXxxx xxx XxxXxxxxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

6. Immobilienverkauf:
Vorsicht bei Ratenzahlung des Kaufpreises

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

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx Xxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxx xXX Xxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxx xx xxx xxxxxxxxxxx Xxxxx xx xxxxxx. Xxxxx xxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxx Xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxx xxx x,x Xxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxx xx xxxxxxxx xxxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx x xxxxxxx xxx xxx Xxxx x xxx xx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx xxx. Xxx Xxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx, xx xxxx xxx xxxxx Xxxxxxxxxx xxxxxxxx. Xxxx xxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx.
Xxxxxxxxxxx: Xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx. Xxxxx xxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxx xxxxxx xxxxx Xxxxxxxxxx xx xx xx Xxx.x XxxX, xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx xxxx, xxxxxxxxxx, xxx xxxxxx xx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx.
Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxx xx xx Xxx. x Xxxx x XxxX x.X.x. Xxxxxx xx xx xxxxxxxxxxxx Xxxxxxxx xx Xxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxx xxx x,x Xxxxxxx xx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxx xxx xxxx xxxxxxx xxxxxxxxx. Xxx Xx. xxxx Xxxxxxxxxxxxxxx xxxxxx XXXX X xxxx. xxxxxxxxx xxxxx xxx XX xxx Xxxxxxxxxx xxx Xxxxxx xxx xx.x.xxxx xx X xxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xx xxxx xx xxxxx xxxxxxx Xxxx xxxxx "xxxxxxxx" Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxxxx xxxx xxxxxxxx xxxx, xxx xxx XXX xxxxxxxxxxx xxxx. Xxxxxxxxxxx xxxxx xxxx xxxx Xxxxx xx xxxxxxxxxxxxxxxx: Xxxxxxx: Xxx xxxxxxxx Xxxxxxxxxx xxx x,x Xxxxxxx xxx xxxxxxxxxxxxxxxx xxxx. Xxxxxxxxx xx xxxx xxxxxxx xx xxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxx Xxxxx xxxxxxx xx xxxxx xxxxxxx Xxxxxxxxx xXx. XX X xxxxx xxxxxxxxxxxxxxxxx. Xxxxxxxx: Xx xxxxxxxxxx Xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxx xx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxx xxx. Xxx xxxx xxxx xx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxxx, xxxx xxxx xxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx x xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxxxxx xxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

7. Fotovoltaik:
Wechsel von der Regelbesteuerung zur Kleinunternehmerregelung

Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxx Xxxxx xxxx xxx Xxxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx. Xxxxx xxxxxxx xxx xxxx xxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx xxx x xxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx x xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx.

XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxx xxxxxx, xxxx Xxx XxxxxxxXxxxxx xx Xxxxxxx xxxxx xxxxxx xxx xxx xx.xxx XXX xxx xx xxxxxxxxx Xxxx xxxxxxxxxxxxxxx xxxxx xxxxxx xxxx xxxx xxx xx.xxx XXX xxx xx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx, xxxx xxxxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxx. Xxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxx xxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxxx xxxxx xxx xxx xxx Xxxxxxxxxxxx "xxxxx xxxx xx Xxx". Xxx Xxxxxxxxx xxx Xxxxxxxx: Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxx xxx. xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx.

Erwerb einer Fotovoltaikanlage seit dem 1. Januar 2023

Xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx x. Xxxxxx xxxx xxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxx xxxx. Xxxx Xxxxxxxx xxxx xxx xxxx Xxxxxxxx, xxx xxx xxxxx xxxxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx.

Bestandsanlagen bei Erwerb bis zum 31. Dezember 2022

Xxx Xxxx xxxx xxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx. Xxxx xxx xx xxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxx Xxxx xxxxx xxx. xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxx Xxxxx xxxx xxxxxxxx. Xxx xxxxxx, xxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxx xxxx xxxxxxxxxx. Xxx Xxxxx xxx, xx xx xxxxxxxx xxx xxxxxxxx xxx, xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxxxx xxxxxxxx Xxxxxx xxxxxxxx xxxxxx:

Xxxxx xxxx Xxxxxx xxx Xxxxxxxx xxx xxxx Xxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx. Xxxx xxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxx xx Xxxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxx xxxxxx xxxxx Xxxxx xxxxxxxx xxx xx Xxx. x XXxXx. Xx Xxxxxx xxxxxx xx: Xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx.
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Xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxx Xxxx xxx xxxxx xxxxxxxxxx xXXX Xxxxxxxxx xxx xx.xx.xxxx, X xxxx XxxxXx xxxx.

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XxxxXxxxxXxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx. Xxxxxx Xxxxxxx xxxx xx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxxxxx. Xxx Xxxxxxxx xxxx xxxxxxxx xxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxxxxx. XxxxXxxxxXxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx.
Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx
Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxx xx Xxxxxxxx xxxxx. Xx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx.

Xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx XxxxXxxxxXxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxx Xxxxx xx xxxxxx Xxxxxx xxxxxxxx. Xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxx xx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxxx, xx xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx.xxxxxxXxxxxxxx xxxxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx x.xxx XXX, xxxx xxx Xxxxxxxxxxxx xxxx xx Xxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xXxxxxx. xxx.xx Xxx.xxxxxxx XXxXXx. xxxxxx

XXXXXXXXX: Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx x.xxx XXX xxxxxxxx xxx xxx xx XXxXXx.

XXXXXXXXX:xxxxxxXxxx xxxxxxxx xxxxxx xxx Xxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxx xxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxx xxxxxx. Xxxxxxxx: Xxx Xxxxxxxxxxxxxx xxx Xxxxxx xx Xxx xxxx xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx x.x.xxxx xxxxx xxxxxx xx xx.x.xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx xx x.x.xxxx xxx xxxxx xx xx.xx.xxxx. Xxx xxxxxxx xxxx xx x.x.xxxx xxxxxxxxxxxxx. Xxxx xxxx xxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxx xxxx xxxx xxx xxxxx Xxxxxx xxx Xxxxxx xxxx xxxx xxxx xxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx x.x.xxxx xxxxxxx. Xxx xxxxxxxx: Xxxxxxxxxx xxxx xxx xxx XxxxxxXxxxxxx xxx XxxxxxXxxxxxxXxxxxxxx!

XXXXXXXXX:xxxxxxXxxxxxxxx xxxxxxxx xxx xxxx Xxxxxxx, xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx xx xxx xxxxxxx xxxxx xxx xxxxx Xxxxxx xxxxxxxx xxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxxx xx xxxx xxxxxxxxx xx xxxxxxxxx Xxxxxxx xxxx Xxxxxxx, xxx xxx Xxxxx xx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

8. Fotovoltaik:
Entnahme aus Unternehmensvermögen bei Aufrüstung

Xxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxx xx xxx xxxxxxx xxxxx xxxx xxxxx Xxxxxx xxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxx xxxxx xxx Xxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx.

Xxxxx:xxxxxxXxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxx, xxx xxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxxx xxxx: xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xx xxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx.

Xxxx xxxx Xxxxxxxxxxxxxxxxx x xxxxxxxxxxxxxxxx x xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxx xx xxx. Xxxxxxxxxx, xxx xxxxx xxx Xxxxx: Xxxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxxxxxx xxxxxxxx. Xxxxxxxx xxxx: Xxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxx, xxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxx xxx xxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx. Xxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxx xxxx xxx xx Xxxxxxx xxx xxx xxx Xxxxxx xxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxx xx xxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxx xx xxxxx Xxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxx xxx xxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx, xxx xxxxx xx Xxxxxxx xxxxxxxx.

Xxx xxxxxxxx xx Xxxxxxxx: Xxxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xx xxxxxxxxxxxxx xxxx, xxxx xxx xxxxxxxx Xxxxx xxx xxxxxxxxx Xxxx x"xxxx xxx xx Xxxxxxx"x xxxxxx xxxxxxxxxx xxxx, xxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxx x. Xxxxxx xxxx xxxxxxxx xxxxx xxx xxx xxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxxxxxx xxxx xx x Xxx. xx XXxX xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXX X x x X xxxxxxxxxxxxx :xxxx. Xxx Xxxxxxx xxx xxxx "xx xxxxxxxxxx", xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx. Xxxxx: Xx xxxxxx xxxx xxx Xxxxxxxx xx xxxxx xxxxx Xxxxxxxxxxxx xx. Xxx xxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx XXxX xxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxx xx Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xx xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxx xx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx. Xxx Xxxxxx xxx xxx xxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxx Xxxxx xxxx xx xxxx xx Xxxxxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxx "xxx Xxxx xxxxxxxxxxx". Xx Xxxx xxxx xxxxxxx Xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx, xx xxxx xxx Xxxxx xxx xxxx xxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxx. xxxxxx xxxx.

Xxxx Xxxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xx xx xxx Xxxxxx xxxx xx xxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx. Xx xxx xxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxxxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx xx xxx XXxX xxxx xxx xx xxxx xxxxxxxxx Xxxxxx xxx xxxxx xxxxxxxxxxxx, xxxx xxxx xx xxx Xxx. x XXxX xxxx:xxxxxx"Xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxx, xxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxx xxxxx xxxx xx x Xxx. xx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx xxx."xxxxxxXxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx "xxxxxxxxx", xxxx xxxx xxx x Xxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx, xx xxxx xxx Xxxxxxxx xx xxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxx. Xxxx xxx Xxxxxxxx xxx Xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxx xx xxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxxxxxx xxxx xxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxx xxxxxxxx xxxxxxxx xxx. Xxxxxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx, xxxxxxx xxxxxxx xx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxx xxxxxx xxxx xxxxxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xx Xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx x xxxxxxxxxxx x Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxx xxxx xx xxx xxx. Xxxxxxxxxxxxxx xxxx xxxxxx xxxxxx, xxxx xxxxx xxxxxxx xxxxxx xxxx, xxxx xxxxxxxxxx xxxx x xxxx x Xxxxxxx xxx xxxxxxxxx Xxxxxx xx Xxxx xxxxxxxxxxx xxxxxx xxx xxxxx xxx Xxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxxx xxxx, xxxx xxx Xxxxxxxxx xxxx xxxx xxxx xxx xxxx Xxxx Xxxxxxxxxxxx xxxxx xxxxxxx xxx xxx xxxxx xxx xxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

9. Fotovoltaik:
Vorsteuerabzug für Kosten einer Dachreparatur

Xxxxxxxxx Xxxx xxxxxxx xxx xxxxx xxxxxx xxxx: Xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxx Xxxxx Xxxxxxxx xx Xxxx xxxx. Xxxxxxxxxxxxx xxxx xxxxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxx Xxxx xxxxxxxxxx, xxxxxx xxxx xxx xxx Xxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx xxxxxxx xx xxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxx xxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xx xxx Xxxxxx x xxx xxxxxxx xxxx xxxxx xxxxxxx x xxxx xxxxxxx xxxx, xx xxx xxxxxxxxxxxx Xxxxx xxx Xxxx xxxxxxxxxxxx, xxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx: Xxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxx xxxxxxxxxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxxx. Xx, xxxx xxx Xxxxxxxxxxxxxxx.

XXXXXXX xxx xxx XXX xxxxxxxxxxx: Xxxx xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx.

Xxx Xxxxxx xxx xxxxxxx xxx xxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx, xxxx xx xxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxx xxxxxx xxxxx, xxxx xxx Xxxx xxx xxxxxxxx Xxxxxxxx xxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxx xxxxxx xxx Xxxx xxxx xxx xxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxx xxx Xxxx xxx Xxxx xxxx xxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxxx: Xxxxxxx xx xxxx xxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx. Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx, xxxxxxxxxxx xxxxx Xxxxxxxxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. x XXxX xxxxxxxx xxxx xXxxxxxxxx xx.xx Xxx. x XXxXXx. Xxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxx "xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx" xxxx xxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxx x xxx xx xxxxxxxxx Xxxxxxxxxxx x xxxxxx xxxxxx xxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

10. Grundsteuer: Aktuelle Entwicklungen zu den Einsprüchen

Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxx xxxx xxxxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxx. Xx xxxxxx xxxx xxx xxxxxxx Xxxxxxx: Xxxx xxx xxxxxxxxx Xxxxx xxxxxxxx xxxxxxx, xxx xxxxxx, xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx, xxx Xxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx Xxx xxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxx Xxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxx xxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxx Xx. Xxxxxx Xxxxxxxx, xxxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xXxxxx xxxxxx: XxxxXxxxxx Xxxxxxxx "Xxx xxxx Xxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx"x. Xxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxx, xxx xxx xx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxx xxxx: Xxxxxx, Xxxxxxxxxxx, Xxxxxx, XxxxxxxxxxxxXxxxxxxxxx, XxxxxxxxxxXxxxxxxxx, XxxxxxxxxxXxxxx, XxxxxxxxXxxxxx, XxxxxxxxxxXxxxxxxx, Xxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxx.

Xxxxxxxxxxxx xxxxx xxxx, xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxxx xxx xxxx xx xxx xxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxx: Xxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxx xxx xxxxxxx Xxxxxxxxxx, xx xx xxxx xxxx Xxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxx xxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxx xxxx xxxxxxxx.

Mitteilung des Landesamts für Steuern Rheinland-Pfalz

Xxx Xxxxxx xxxxx, xxxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxx xx xxxxxx xxxxx xxxxxxxxxxxx x xxxxxxx xxxxxxxxxxxxxxx x xxxxxxx xxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxx Xxxxxxx xXxXxx XxxxxxxxxxXxxxx xxxxxxxx xxxx xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxx xxx xx.x.xxxx:

Xxxxxxx xx XxxxxxxxxxXxxxx xxx Xxxxxxxxx xxx xxxxxxxxx xxxx x,x Xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxx xxxx xxx.xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxx xxx. Xxxxxxx xxxxxx xxxx xx.xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx xxx Xxxxxxxxx xxxxx xxx XXXXXXxXxxxxx x xxxx xxxxxxxxxxx "Xxxx Xxxxxxxxx x Xxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxx":xxxxx:xxxxx.xxxxxx.xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx, xxxxxx xxx xxx xxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx.
Xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx: Xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxx, xxxx Xxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxx, xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxxxx Xxxxxxxx xxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx.

Mitteilung des Thüringer Finanzministeriums

xxxxxxxx xxx xxx Xxxxxxxxx xxxx Xxxxxxx XxxxxxxxxxXxxxx xxxxxxxx xxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx xx.x.xxxx: "Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xx.xxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxx xx xxx xx Xxxxxx xxxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xx xxxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx" xxxx xxxxx "Xxxxxxxxxxxxxxxxxxxxxxx" xx xxx Xxxxx xxxx xxxx xxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxx xxx xxxxxxx xxxx xxxx xxxxx xxx Xxxx, xxxxxxxxxx xxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxx Xxxxxxxxx xxxx xxx xx xxxxxxxx Xxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxx. Xxxxx xxxx xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxxxxx. Xx Xxxxxxxx xxxxxx Xxxxxxxxxxx, xx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxx xxxxxxxxxxx xxx."

Mitteilung des Bundes der Steuerzahler

Xxx Xxxx xxx Xxxxxxxxxxxx xxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx xx.x.xxxx xxxxxxxxx: "Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx: Xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx!" Xx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx Xx. Xxxxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxx xxxxx Xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx. Xxx Xxxxxx xxxxx xxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxx xxxxx xxxxxxxxxXxxxxxxxxxxx, xxx xx xxx Xxxxxxxx xxxx. Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxx xxxxxxxxx XxXxxXxxxxxxxxx Xxxxxx Xxxxxxxxx xxx Xxxx xxxxx XxxxxxXxxxxxxxxx Xx. Xxx X. Xxxxxxxx xxx xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxx, XxxxxxxxxxxxXxxxxxxxxx, XxxxxxxxxxXxxxx, Xxxxxxx xxx xxxx xx XxxxxxxxxxXxxxxxxxx.

Xx xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xXxxxxx:xxxxxxXxxx xxx Xxxxxxxxxxxx xxx xx.x.xxxxx. Xx Xxxxxxxx xxxxxxxxxxxx xxxx xxx:

Xxx Xxxx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxx xxxxxxxxxxxxx xxxxxxxx xxx.
Xxx Xxxxxxxxxxxxxxx xxxxxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx" xxx.
Xxx Xxxx xxx xxxx xxxxxxxxx xxxxxxxx Xxxxxxxxx xxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxx xxx. Xxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxx xx xxxxxxxxx xXxxxxxxXxxxxxxxxxxxx, xxxxxx xxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxx.
Xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxx, xxx Xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxx xx xxxxxx xxx xx xxxxxxxxx, xxx Xxxx xxx Xxxxx xxx Xxxxx xxxx xx xxxxxxxxx. Xxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxx xxxx xx xxxxxxxxx, xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx.
Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxx xxxxxxx xx xxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxx xx Xxxxxx, Xxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxx.

Xxx xxxxx Xxxxxxxxx xxxxxxxx xxxxxxx, xxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx:xxxxxx

Xxxx xxxxxxx Xxxxx xxx Xxxxxx,

xxxxxxx xxxxx xxx xxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxx.. Xxxxxxxxx xxx. Xxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxx xxxx xxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx Xxxxxxxxxxx xxxx xx xxxxxx xxxxxxx xx Xxxxxx xxxxx.

Xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxx, Xxx xxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx Xxxxxx Xxxxxxxx xx Xxxxx xxxxxx xxxxxxxxxx xx xxxxxx. Xxx Xxxx xx xxx Xxxxxxx xxxxxx: xxxxx:xxxxx.xxxxx.xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.xxxxx.

Xx xxx Xxxx Xxxxxxxxx Xxxxxxxx xxxxx xxxxxxx xxxxxxxxxxx: "Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxx Xxxxxx xxxxxxxxx xx xxxxxxxxxxx.xxx Xxx xxxxxx Xxxxxxxxx xxxxxxx xxxx xxxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. xxxXxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxx.

Xxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xx.x.xxxx. Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx Xxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxx xxxxx Xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx. Xxx Xxxxxx xxxxx xxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxx, xxx xx xxx Xxxxxxxx xxxx.

Xxx xxxxxxx xx xxxxxxxx xxxxxxxxx, xxxx xxxxx Xxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx xxxx, xxxxx xxxxxxxxx xx XxxxxxxxxxXxxxx xxx xx Xxxxxxxxxx xxxxxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xXxxxxxxxx xxxx Xxxxxxx XxxxxxxxxxXxxxx, Xxxxxxxxxxxxx xxx xx.x.xxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx xx.x.xxxxx.xxxxxx

Xxxxxxx:xxxxxxXxx xxx Xxxxxx xxxxxxx xx xxxx xxx xx xxxxx Xxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxx. Xx Xxxxxxxxxx xxx xx x xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx x xxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx.

XXXXX:xxxxxxXx xxxx xxxxx xxxxxxx, xxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx x xxxxxx xxx xx xxx xxxxxx Xxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxx Xxxxxxxxx Xxxxxxxx x xxxxxxx xxxxx xxxx xxxxxx xxxxxxxxxxxxxx. Xxxx: Xxxxx Xxx xxxxxx Xxxxxxxxx xxx xxx xxxxxxx Xxx xx Xxxxxxxxxx xxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxx, xxxx Xxx xxxxx xxxx Xxxxxx. xx xxx XxxX xxxxxx xxx Xxxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx Xxxxxx x xxxx: "Xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx, xxxx xxx xx Xxxx xxxxxxxxxx xxx xxx xxxxx xxx Xxxx xxxxxxxxxxx Xxxx, xxx xxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxx xx xxxx xxx xx.xxx Xxxx xxxxxxxx." Xxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxx x xxx Xxxxxxxxxx: "Xxxx Xxxxxxxxxxxxxx ... xxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxx." Xx xxxxxxxx xxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxx xxx Xxxxxxxxxxx

xxxxxx

VI. Selbstständige

1. Gewerbesteuer:
Vorsicht bei Aufwendungen vor Betriebseröffnung

Xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx. Xxxxxx xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxxx xxxxx xxxxx. Xx xxxx xxx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xx xxxxxxxxxx Xxxxxx Xxxxx xxx Xxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxx xxx xxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xx xx xxx xxxxx xxxxxx Xxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxxxxxxx xx xxx x.xx.xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xx. Xx Xxxxxx xxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxx Xxxxxx. Xx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxx xxx xxxxx xx.xxx XXX xxx. Xx xxxxxxxx xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx x XXX xxxx xxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxx x XXX xxxxxxxx. Xxx Xxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxx xxx XXX xxxxx xxxx xxxxxxx.
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xxxxxx

2. Selbstständige Tagespflegepersonen:
Erhöhung der Betriebsausgabenpauschale ab 2023

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3. Schriftsteller, Journalisten, Lehrtätigkeit:
Erhöhung der Betriebsausgabenpauschale ab 2023

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VII. Steuergrundlagen

1. Säumniszuschläge:
Verzinsung von 1 Prozent p.M. ist verfassungsgemäß

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2. Steuerzinsen:
Höhe der Aussetzungszinsen verfassungsgemäß?

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3. Ehegattenveranlagung:
Nachträglicher Wechsel der Veranlagungsart möglich?

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Jetzt Mitglied werden und Steuern sparen!

SteuerSparbrief - Archiv

SteuerSparbrief Mai 2023

I. Beruflicher Bereich

1. Fahrten zur Arbeit: Erste Tätigkeitsstätte bei Piloten und Flugbegleitern

2. Pilotenausbildung: Werbungskostenabzug nur nach richtiger Erstausbildung

Wie ist die neue Rechtslage ab 2015?

3. Fahrten zur Arbeit: Arbeitgeberzuschüsse zum 49-Euro-Ticket steuerfrei

4. Buß- und Verwarnungsgelder: Übernahme durch Arbeitgeber steuerpflichtig?

5. Promotionsstipendium: Zahlungen aus öffentlichen und privaten Mitteln

6. Bewirtung: Kosten für aufwendige Abschiedsfeier nicht absetzbar

7. Minijobber: Hauptbeschäftigung beim gleichen Arbeitgeber ist schädlich

8. Unfallversicherung: Sturz bei einem Firmenlauf nicht versichert

II. Privater Bereich

1. Scheidung: Ausgleichsleistungen zur Vermeidung eines Versorgungsausgleichs

Behandlung bei der ausgleichspflichtigen Person

Behandlung bei der ausgleichsberechtigten Person

2. Scheidung: Steuerlicher Abzug von Wiederauffüllungsleistungen

3. Scheidung bei Gütertrennung: Unterliegt eine Abfindung der Schenkungsteuer?

4. Entlastungsbetrag für Alleinerziehende: Untervermietung von Räumen ist nicht schädlich

III. Nebentätigkeit

1. Nebenberuf: Wissenschaftliche, künstlerische oder schriftstellerische Arbeit

IV. Kapitalerträge

1. Entgelt für Sicherheiten: Abgeltungsteuersatz oder individueller Steuersatz?

2. Abgeltungsteuer: Wie Zinsen aus Privatdarlehen zu versteuern sind

Pauschaler oder persönlicher Steuersatz

Aber was sind eigentlich nahestehende Personen?

V. Eigenheim und Vermietung

1. Hohe Energiekosten: Härtefallhilfen für Heizöl, Flüssiggas, Pellets, Holz und Kohle

2. Hohe Energiekosten: Besondere Strompreisbremse für Heizstrom

3. Vermietung über Airbnb: Finanzämter überprüfen Steuerbescheide der Vermieter

4. Verkauf des Eigenheims: Vorsicht bei vorheriger Airbnb-Vermietung

5. Eigenheim: Verkauf der Haushälfte nach Trennung oder Scheidung

Steuerfreiheit wegen Überlassung an das minderjährige Kind?

Steuerfreiheit wegen Vorliegen einer Zwangslage?

6. Immobilienverkauf: Vorsicht bei Ratenzahlung des Kaufpreises

7. Fotovoltaik: Wechsel von der Regelbesteuerung zur Kleinunternehmerregelung

Erwerb einer Fotovoltaikanlage seit dem 1. Januar 2023

Bestandsanlagen bei Erwerb bis zum 31. Dezember 2022

8. Fotovoltaik: Entnahme aus Unternehmensvermögen bei Aufrüstung

9. Fotovoltaik: Vorsteuerabzug für Kosten einer Dachreparatur

10. Grundsteuer: Aktuelle Entwicklungen zu den Einsprüchen

Mitteilung des Landesamts für Steuern Rheinland-Pfalz

Mitteilung des Thüringer Finanzministeriums

Mitteilung des Bundes der Steuerzahler

VI. Selbstständige

1. Gewerbesteuer: Vorsicht bei Aufwendungen vor Betriebseröffnung

2. Selbstständige Tagespflegepersonen: Erhöhung der Betriebsausgabenpauschale ab 2023

3. Schriftsteller, Journalisten, Lehrtätigkeit:Erhöhung der Betriebsausgabenpauschale ab 2023

VII. Steuergrundlagen

1. Säumniszuschläge: Verzinsung von 1 Prozent p.M. ist verfassungsgemäß

2. Steuerzinsen: Höhe der Aussetzungszinsen verfassungsgemäß?

3. Ehegattenveranlagung: Nachträglicher Wechsel der Veranlagungsart möglich?

1. Fahrten zur Arbeit:
Erste Tätigkeitsstätte bei Piloten und Flugbegleitern

2. Pilotenausbildung:
Werbungskostenabzug nur nach richtiger Erstausbildung

3. Fahrten zur Arbeit:
Arbeitgeberzuschüsse zum 49-Euro-Ticket steuerfrei

4. Buß- und Verwarnungsgelder:
Übernahme durch Arbeitgeber steuerpflichtig?

5. Promotionsstipendium:
Zahlungen aus öffentlichen und privaten Mitteln

6. Bewirtung:
Kosten für aufwendige Abschiedsfeier nicht absetzbar

7. Minijobber:
Hauptbeschäftigung beim gleichen Arbeitgeber ist schädlich

8. Unfallversicherung:
Sturz bei einem Firmenlauf nicht versichert

1. Scheidung:
Ausgleichsleistungen zur Vermeidung eines Versorgungsausgleichs

2. Scheidung:
Steuerlicher Abzug von Wiederauffüllungsleistungen

3. Scheidung bei Gütertrennung:
Unterliegt eine Abfindung der Schenkungsteuer?

4. Entlastungsbetrag für Alleinerziehende:
Untervermietung von Räumen ist nicht schädlich

1. Nebenberuf:
Wissenschaftliche, künstlerische oder schriftstellerische Arbeit

1. Entgelt für Sicherheiten:
Abgeltungsteuersatz oder individueller Steuersatz?

2. Abgeltungsteuer:
Wie Zinsen aus Privatdarlehen zu versteuern sind

1. Hohe Energiekosten:
Härtefallhilfen für Heizöl, Flüssiggas, Pellets, Holz und Kohle

2. Hohe Energiekosten:
Besondere Strompreisbremse für Heizstrom

3. Vermietung über Airbnb:
Finanzämter überprüfen Steuerbescheide der Vermieter

4. Verkauf des Eigenheims:
Vorsicht bei vorheriger Airbnb-Vermietung

5. Eigenheim:
Verkauf der Haushälfte nach Trennung oder Scheidung

6. Immobilienverkauf:
Vorsicht bei Ratenzahlung des Kaufpreises

7. Fotovoltaik:
Wechsel von der Regelbesteuerung zur Kleinunternehmerregelung

8. Fotovoltaik:
Entnahme aus Unternehmensvermögen bei Aufrüstung

9. Fotovoltaik:
Vorsteuerabzug für Kosten einer Dachreparatur

1. Gewerbesteuer:
Vorsicht bei Aufwendungen vor Betriebseröffnung

2. Selbstständige Tagespflegepersonen:
Erhöhung der Betriebsausgabenpauschale ab 2023

3. Schriftsteller, Journalisten, Lehrtätigkeit:
Erhöhung der Betriebsausgabenpauschale ab 2023

1. Säumniszuschläge:
Verzinsung von 1 Prozent p.M. ist verfassungsgemäß

2. Steuerzinsen:
Höhe der Aussetzungszinsen verfassungsgemäß?

3. Ehegattenveranlagung:
Nachträglicher Wechsel der Veranlagungsart möglich?