Xxxx xxxxxx Xxx xxxx xxx XXXxXxxxx xxx Xxxxxxxx:xxxxxxXxxxxxXxxxxxxxx Xxxx xxxx

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Xxxxx Xxxxxxx, xxxxxx Xxxxx,

Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xx xxx Xxx. x XXxX xxxxxxxxxx xxxxxxxxxxx, xxx xxxxxx, xxx xxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxx, xxxxxxx x.xxx Xxxx, xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx Xxxxxxxx, xxx xx Xxxxxxxx xxxx xxxxxxxxx xx xxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxxxx, xxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx.

xx xxx XXxX xxxxx xxx xxx Xxxxxxx Xxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xXxxxx XXx xxx xx.xx.xxxx xx xxx Xxxxx xxxx xxxxxxxxxxx. Xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxx xxxxxx xxxxxxxxxx xxxxxx, xxx xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxx xx xxxxxxxx xxxx, xxxx xxx xxxxxx xxx xxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxx "XxX x Xxx xxx Xxxxx" xx xxxxxxxx. Xxxx xxx xx xxx XXxX xxxx Xxxx xxxx xxxxxxxxx

Xxxx. Xx. Xxxxx Xxxxxx xxx Xxxxxx Xxxxxxxxxxx xxxxxx xx Xxxxxx xxxxx Xxxxxx xxx Xxxxxx Xxxxxx xxx Xxxxxxxx xxxx Xxxxxxx Xxxxxxxxxxxxxxx xxx, xxxx xx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxx xxxxxxxx x"Xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx Xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx"x Xxxxxxx Xxxxxxxxxxx, xxx Xxxxxxxx, Xxxxxxxx xxxx, xxx Xxxxxxxxxxxxx, xxxx, xx, Xx. xx, xxxxxx.Xxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx:

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

Xxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx, xxx xxx xx xxx XXxX xxxxxxxxx xxxx, xxxx xxxxxxx xxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxx, Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxx xx xxx Xxxxx xxxxxxxx, xxx xx xxxxxxxxxxxx xxx. Xxx xx xxxxxxx xx xxx XXxX, xxxxxxxxxx xxxxxx Xxxxxx x, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxxxx xxxxxx. Xxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxx xxxxxxxxxxx xxxxxx, xxxxx xxx: Xxx Xxxxxxxxx xxx xxxxx Xxxxxxx xxxxx xxxxx. Xxx xxx xxxx xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxx Xxxxxxxxxx, xxxxx xxxxxxxx.

xxxxxxxx xxx xx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx, xxxxx xxxx Xxxxxxxxxxx xx xxxxxxxxxxx. Xxxxxx xx xxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xx Xxxxx xxxxxxxx xxxxxx.

Xxxxx xxxxxxxxx Xxx xxxx xxxxx xxxxxx: Xxx xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxx Xxxxxxxxxx. Xxxx xx xxxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxx xxxxxxxxx xxx xxxxx xxxxx Xxxxxx xx xxxxxx xxx xxx Xxxxxxxxxx xx Xxxxxxxxx xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxx. Xx xxxxxxxx xxxx xx xxx Xxxx xxx Xxxxxx xxxx, Xxxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxx. Xxx xx xxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxxxxxxxxxxx. Xxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxx xxx, xxx xxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxx xxx xxx Xxxxxx xxxx:xxxxxxxxxxXxxxxxxxxxxxx xxxxxx

Xxx xxxxxxxxxxxx Xxxxxxxx

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xxxxxx

I. Beruflicher Bereich

1. Doppelte Haushaltsführung:
Wann ist die finanzielle Beteiligung ausreichend?

Xxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx, xxx xxxx xxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxx xx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xx xxxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xxxx xxxx xx xxxx xxx xxxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxxx XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxxx.

Xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxx, xx xxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx xxxxxxx Xxxxxxx xxxxxx xx xxx Xxxxxx xxxxxx xxx xxxx xxxx xxxxxx, xxxxxxxxxxxxxx Xxxxxxx xxxxxx. Xxx xxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx. Xxx Xxxxxxx xxxxx xxx Xxxxx xxxx xxxxxx xxx: Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxx xxxxxxx xxxxxx xxxxxxxx xxx x Xxx. x Xx. x XXxXx. Xxx Xxxxx xxx, xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx.

Xx Xxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxx xxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx xXX Xxxxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxx Xxxx xxxxx xxxxx xxxx xxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxx, xxxx xxxx xxxxxxxx xxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xx xxx Xxxxxxxx xxxx Xxxxxxxxxx. Xx xxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxxx. Xxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx x Xxxxxx, Xxxxx xxxx Xxxx xxx xxxxxxxxxx Xxxxxx x xxxxx xx xxxxxxxx xxxxx xx. Xxxx xx Xxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx XX xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxx xxxx Xxxxxxx xx xxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxx xx xx xxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxx Xxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxx xxxxxxx xxxxx. Xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xx, xxxx xx xxxx xx xxxxx Xxxxxxxxxxx xxx x.xxx,xx XXX xx Xxxx xxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xx Xxxxxxxxx xxxxx xx xxx xxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx, xxxx xx xxxxxxxxxxxx xxx xxxxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxxxx xxxxxx xx Xxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xXxxxxxxxxxxxxxxx: XxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxx xxxxxxxxxxxx xxxxx xxx XXX xXxxxxxxxxxxxxxxx: Xxxxxx xxxx Xxxxxxx xx xxxxx xx xxxxxx Xxxxx xxx. Xxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxxx. Xxx Xxxxxxxxx xxx xxxxxx xxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxx xxx Xxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx. Xxx Xxxxxxx xxxx xxxxx xxxxxxxxx, xx xxxxxxx Xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxx. Xxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxxx xxxxxxx xxxxxxxxxxx xxx Xxxxxx, xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx xxx. xxx xxxxx xxxxxx Xxxxxxx xxxxxxxxx xx.X. Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx, Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx, Xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xx.X. Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx, Xxxxxxx, Xxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxxx xxx.x. Xxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxx, Xxxxxx, Xxxxxxxxxxxxxxxxxx, Xxx xxx Xxxxxxxxxxxxxxxxxxx.
• Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx,xxxxxxxxxx xx xxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxxxx. Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxx x xxxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxx x xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxx xx.X. xxxxx xxx xxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxx. Xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxx xXxxxxxxXxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxxx.
• Xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx xx Xxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxx xxx xx Xxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx xxxx xxxxxxxxxxxx xx xxxxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx.X. Xxxxx, Xxxxxxxxx, Xxxxxxxx, xxxx xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx.X. XxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx. Xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxx xxx xxxxxxxx xxxxx Xxxxxx, xx xxxxx xx xxxx xxxxxxxxxx xxxxxxx.
• Xx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxx xxxx xxxxx xxxxxxxx xxxxxxxxxxx, xxxxxxx xxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxx xxx Xxxxxxxxx xxx Xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx Xxx xxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxx XXX xxxxxxx. Xxxx Xxxxxxxxxxxx xxxxxxx Xxx xx xxxxxxxxxx xxxx xxx xxxxx xxx xxxxx Xxxxxx xxxxxxxx xxxxxx, xxxxxxx xx xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxx "Xxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxx" xxxxxxxxx xxxxxxxxxxx. Xx xxxxxxxx: Xxxx xxxx xxx XXX xxxxx xxxxxxxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxx xxxxxxx xxx, xxxxxxx Xxx xxx XxxxxXxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxx, xx xxxxxxx xxxx xxx xxxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxxxx xxxx xx xxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxx Xxxxxx xxxxxxx, xxx xxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxx xxxxx xxxxxxx Xxxxxx xxx xxxx xxxxxxxxx, xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxx xx xxxxxx. Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxx xxx xxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx. Xxx XXX xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx, xxxxxx xx xxxx xxxxx xx xxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx. Xxxxx xxxxxx xxxx xxx Xxxxxxx xxxx xxxxx xx xxx Xxxxxx xxx xxxxxxxx Xxxxxx xxx. Xxxxxxxxxx, xxxxxxx xxx xx xxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxxxxxxx, xxx xxxxxxxxxx, xxxx xxx xxxxx xxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxxx xxx xxxx xx xxx Xxxxxx xxxxxxxxxx. Xxx xxxx xx Xxxxxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxxxxx. Xxxxx: Xxxxxxx xxxxx xxxxxxx Xxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxx XX Xxxxxxxx, Xxxxxx xxx x.xx.xxxx, xx X xxxxxxx Xx xxx. XxxxxxXxxxxxxxx Xxxxxxxx xxxxx. Xxx xxxxxxxx Xxxxxx xxx XXX xxx xxxx xxxxx xxx xxx Xxxxxx xxxxxxxxxxxx, xx xxxxx xxxxxxxx Xxxxxx xx Xxxxxxxxxx xxxx Xxxxx xxxxxx xxx xxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxx Xxxxxxxx: Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx
• Xxxxxxxxx Xxxxxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx

xxxxxx

2. Berufsausbildung:
Pilotenausbildung nach vorheriger langjähriger Berufstätigkeit

Xxx xxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxx xx xxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx xxxx "xxxxxxxx" Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx. Xxxx xxxxx Xxxxxxxxxx xx xxxx xxxxx xxxx "xxxxxxxx" Xxxxxxxxxxxxxxxx xxx xxxx xxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxx xx Xxxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxxx xxxx. Xxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx x Xxx. x XXxX xxxxx.

Xxxxxxxx Xxxxxxxxxxxx xxxx xxx "xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx" xxxx xxxxxxxxxxxxxxx "Xxxxxxxxxxx"xxxxxxxx xxxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxx Xxxxxxxxxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx x Xxx. x XXxX xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx. Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx xxxxx xxxx "xxxxxxxx" Xxxxxxxxxxxxxx, xxx xxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxx xxxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx X xxx. Xxxxx xxxxx xx xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx xxx xxxx xxxxxxx Xxxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx x.x. xxx XX xxx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX.
• Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxx "Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx".
• Xxx Xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx, xxxxxx xxxx xx x Xxx. x Xxxx x XXxX xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxx xxxx xxxxxxxxxxx Xxxxxxx xxx "Xxxxxxxxxx" xx xxx Xxxxxxxx xx xxxxxx, xxxx xxxxx Xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xx x Xxx. x X. x XXxX xxxxxxxxxxx.
• Xxxxxx xxxx xx xxxxxx xxxxxxxxxxxxx Xxxxx, xxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx, XXxXxxxxxxxxx xxxxxxx, X. xxx, xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx XXxXxxxxxx xxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx
• Xxxx xxx Xxxxxxxxxxx: Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx
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xxxxxx

3. Inflationsausgleichsprämie:
Auch anstelle von Weihnachts- und Urlaubsgeld?

Xxx xx.xx.xxxx xxx xxx xx.xx.xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx: Xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx"Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx"x xxxxxxxxx, xxxxxx xxxxx xxx xx xxxxx Xxxxxx xxx x.xxx XXX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxx "xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxx xxxx xxx x Xx. xxx XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx" xxx xx.xx.xxxxx.

• Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx xxxxx xxxxxxxxxxxxxxxxxxXxxxxxxxxx, xxx xxxxxxxxxxx xxxxx xxxx, xx xxx Xxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxx xxx xx XXXxXxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxx x Xxx. x Xxxx xx XXxXx. Xx xxxxxxx xx xxxx xx xxxx "xxxxx" Xxxxxxxxxxxxxx, xxx xxxxxx, xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxx xxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx "xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxx xxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx. Xxx xx xxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxx xx xxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxx, xxx xxxxxxx xxxx xxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx.

Kann aber freiwilliges Weihnachtsgeld in eine Inflationsausgleichsprämie umgewandelt werden?

Xx, xxxx xxx xxxxxxxx, xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxx "xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxx xxx. Xxxxxxxxx xxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx.

• Xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx, xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx. Xxxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xxxx xxx, xxxx xxx xxxxx Xxxxxxxxxx xxx xxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xX x.xx Xxx. x XXxXx.
• Xxx xxxxxxxx: Xxxxxxxxx xxxxxx "xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxxx xxxx xxxxxxxxx, xxxx xxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxx xxxx xxxx xxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxx. Xxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxx. Xxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxx xxxxxxxxxxxxxx xxxxxxx xxxxx.
• Xxxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxx xxxxxxxxx, xxxx xxx xxx xxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx.X. xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx.
• Xx xxx xxxxxxxxxx xxxxxxxxx, xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx, xxxx xxxx xxxxxxxxxx Xxxxxxxx x xxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx x xx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xXXX xxx x.x.xxxx,xxxxxxXXX xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxx Xxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx

xxxxxx

4. Inflationsausgleichsprämie:
Steuerfreie Zahlung durch Konzernunternehmen

Xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxxx xxx xx xxxxx Xxxxxx xxx x.xxx XXX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxx xxxx xxxx Xxxxxxxxx, xxx xxx xx.xx.xxxx xxx xxx xx.xx.xxxx xxxxxxxx xxxxxx xxx x Xx. xxx XXxXx. Xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxx Xxxxxx xxx. Xxx xxxxxx xxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxxxx XxxxxxxXxxxxxxxxxXxxxxxx xXXXxx xxxxxxxxxxxxxxx xxx. Xxxx xxx xxx Xxxx:xxxxxxXXX xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx XXXx xxxx xxx xxxxxxxxx xxxxxx. Xxx xxxxx xxxxxxxxx Xxxxx xxxxxxxx xxx xxxxxxxxxx xxxxxx.

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5. Unfallkosten:
Außergewöhnliche Abschreibung bis zum achten Jahr möglich

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XXXXXXXXX: Xxx Xxxxxxxxxxxx xxxxx xx Xxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx XxxX xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx XxXxXxxxxxx xxxxxxxx. Xxxx Xxx xxxxxxx xxxx xxx Xxxxxxxxxx xxx "xxxxxxxx" Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxx Xxxxxx xxxxxx xxxxx xxx xx xxxxx xxxxxxxx XxxX, xxxxxxx xxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx, xxxxx Xxxxxx xxxx xxxx xx x. xxx x. Xxxx xxxxxxxxxx xxxxxxx xx xxxxxx. Xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx Xxxxx!

Xxxxxxxx:
Xxxx Xxxxxxxx xxx xxx xxxxx Xxxxxxxxxxx xx xx.x.xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxx xxx xxxx xxx XXX. Xxx Xxxx xxxxx xx xx.x.xxxx xx xxxxx Xxxxx xxx xx.xxx XXX xxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxx xxxxxxxxxxxxxx xxx, xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx XxxX xx. Xxx xxxx xxxx xxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxx:

XXXXXXXXX:xxxxxxXxx XXX xxx xxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx XxxxXxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxx xxx Xxxxxx xxx xxx Xxx xxx Xxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxx xxxxx xx. Xx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxx, xxx xxx xxxxx Xxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxx xxx Xxx: Xxxx xxx Xxxxxxx xxxxxxxxx xxx
• Xxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxx: Xxx xxxxx xxxxxxxxx xxx

xxxxxx

II. Privater Bereich

1. Energiepreispauschale:
Keine Rückzahlung wegen Steuerfreiheit der PV-Anlage

Xx Xxxx xxxx xxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxx: Xxxxxxxxx xxx xx xxx XXX X, xxxx xxx xxxxxxxxxxx Xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxxxx. Xxxxxxx xxxxxx xxxxxxxx xx Xxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xx xxxx xxx Xxxxxxxxxxx xxxx xxx XXX XX, xxx xxxxxxxxxxxxxx xx Xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx. Xxx xxx XXX X xxxxx xxxx Xxxxxxx xxxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx. Xxx xxxxxxx xxxx xxxxxxxx Xxxxx: Xxx Xxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx x.x.xxxx xx xxx xxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx x Xx. xx XXxXx. Xxxx xxx XXX X xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx

Xxxxxxxxxxx xxx xxx Xxxxxx xx xxx Xxxxxxxxxx xxxxxxxxx, xxxx xxx XXX X xxxxx xxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxx xxx Xxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx XXxXx, xxx xxxx xxx xxxx xx x Xx. xx XXxX xxxxxxxxxx. Xxxxxxx xxxxx xxx xxx Xxxxx xx xxx Xxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxx x xxxxxxxx x Xxxxxxx xxxxxxxx:

"Xxxx Xxxxxxxxxx, xxxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx XXX X xxxxxxxxx, xxxx xxxxxxx. Xxx xxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xx xxxxxx Xxxxxxx xxxxxxx xxxx Xxxxxxxx xxx xxx XXX X.xxxxxxXxx. xxxxxx xxxx xxx XXXx "Xxxxxxxxxxxxxxxxxxxxx xXXXx" xxxxxxxxxx:xxxxx.xxxxxxxxxxxxxxxxxxxxxxx.xxxXxxxxxxxXXxXXXxxxxxxxxxxxxxxxxxxxxxx.xxxxxxxxxxx XX. Xxxxxxxxxxxxxxxxxxxxx, Xxxxxx x xxx Xxxxxx xx.

Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxx xx "Xxxx XXXXXX" xxx. xxx xxx Xxxxxxxxxxxxx XXx x X xx Xxxxx xx "Xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxx Xxxxx xxxxxx xxx. xxx Xxxxxxxx xxx xxx x xxXxx xxxxxxxxxx xxx xx xxxxxxxxxxxxxx Xxxxxxxx xxx. xx xxxxx xxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx XXX X xxxxxxxxx."

XXXXXXXXX:xxxxxxXxxx xx xxx Xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxx xxx xxxxxxxx xxxxx xxxx Xxxxxx X xxxx xxxx Xxxxxx XxxX xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxx xxxxxx, xxxx xx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxxxxxxx xxx Xxxxxx, xxxx xxx XXX X xxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx. Xxxxxxxx xxx xxx Xxxxxxx xxxxxxx, xxxx "Xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxx xxxxxxx xxx xxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxxx xxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxxx xxxx XXX X xxxxx xx Xxxxxxxx. Xxxx xxxx xxxxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx, xxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx. Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxx xx Xxxxxxx xxx Xxxxx Xxxxxxxx xxxx
• Xxxxxxxxxxx: Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx
• Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx x xxxx

xxxxxx

2. Haushaltsnahe Dienstleistung:
Kosten für Hausnotrufsystem steuerbegünstigt?

Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXxXx. Xxxx xxxx xxxx xxx Xxxxxx xxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxx xx Xxxxxxx xxxxxxx xxxxx, xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxx xxxx Xxxxxxxx xxxxxxxx x xxx xxxxx xxxx xxxxxx, xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxx:

• Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxx "Xxxxxxxxx Xxxxxxx" xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxx, xxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxxxx xx xx Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxx xxxxxxxxxx xxx XXXxXxxxxx xxx x.x.xxxx xXX X xxxxxx.
• Xxxxx xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx "Xxxxxxxxx Xxxxxxx" xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxxx xx xxx xxxxxxx Xxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxx xxxxxxxxxXxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx. Xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xx Xxxx xxxxx XxxxxxxXxxxxxxXxxxxxxxx xx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx, xxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx Xxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx

xxxxxx

3. Pfändungsschutz:
Erhöhung der Pfändungsfreigrenzen ab Juli 2023

Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxx, xxxx Xxxxxxxxx xxxx xxx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx. Xxx xxxxxx xxx xxxx xxxx xxxx Xxxxx xxxxxxxxx, xxxx xxxx xxx xxxxx Xxxx.

XXXXXXX xxxxxx xx xxx x.x.xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx xxxxxxx x.xxx,xx XXX xxxxxxxxxx.xxx,xx XXX. Xxxxxx Xxxxxx xxxxxxx xxxx, xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx,xx XXX xxx xxx,xx XXX, xxxx xxx xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx,xx XXX xxx xxx,xx XXX. Xxxx Xxxxxxxxx xxxx xxxxxxxxx xxx xxx xx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx, xxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xx xxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx.x.xxxxx.

Xxxxxxxx:

Xxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx x.xxx XXX. Xx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xx.xxx XXX xxx. Xx x.x.xxxx xxxx Xxxxxxxxx:
x. Xxx Xxxxxx xxxxxxxx xxx x.xxx,xx XXX xxx xxxx xxxxxxxxx. Xxx xxxx xxxx xxx,xx XXX xx.xxx XXX .x. x.xxx,xx XXXx.
x. Xxx Xxxxxx xxx x.xxx,xx XXX xxx x.xxx,xx XXX xxx xx xx x xxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxx xxxxxxxxx xxxx xxx xxxxx: x xxx,xx XXX .x. x xxx,xx XXX x x xxx,xx XXX, xxxxx xx x, xxxxxx x xxx,xx XXX.
x. Xxx xxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxx xxxx xxx,xx XXX x x.xxx,xx XXX x x.xxx,xx XXX.
x. Xxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx x.xxx,xx XXX.

XXXXXXXXX: Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx x"XxXxxxx"x. Xxx xxxxxx Xxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx XXX. Xxxxx Xxxxx xxxx xxx xxxxxx Xxxx xxxx Xxxxxxxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxx xxx XxXxxxx xxxxxxxx xxxx.

Xxxx xxxxxxx Xxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx

xxxxxx

4. Schuldnerinsolvenz:
Speicherung der Restschuldbefreiung auf 6 Monate verkürzt

Xxxx xxx x.xx.xxxx xxxxxx xx Xxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxx xxx xxxx Xxxxx xxxxxxxxx. Xxxx xxxxx xxxxxx, xxxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxxx xx xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxxx x"Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xx Xxxxx xxx Xxxxxxxxxx" xxx xx.xx.xxxxx.

• Xxx xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxx xxx x.xx.xxxx xxxxxxxx, xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx Xxxxxx. Xxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxx xx.xx.xxxx xxx xxx xx.x.xxxx xxxxxxxxx xxxxxx, xxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxx xxx xxxx Xxxxx xxx xxxx Xxxxxx. Xxxx Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx.
• Xxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxx xxx xxx XXXXXX x xxxxxx xxx Xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx. Xxxx xxxxx xxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxx XXXXXXxXxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxx xxxxxxxxx xxx x xxx xxx xxx Xxxxx xx xx.x.xxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxx.XXx. Xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx XXXXXX xxx xxxxxxx Xxxxxxxxxxxx xxx xxxx xxxxx Xxxxxx xxxxxxxxx xxx xXxxxxx xxx x.x.xxxx, xx X xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxx xxx XxXX xxxxxxxx.

XXXXXXX xxxx xxx Xxxxxx xxxxxxx, xxxx xxx xxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx xxx xxxx xxx xxxxxxx xx xxx xx.x.xxxx xxxxxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxxx xxx Xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxx xxxxxx xxx: Xxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xx.x.xxxx xxxxxxx xxx xxxxx Xxxxxx xxxxxxxxxxx xxxx, xxxxx xxxx xxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxxx.

Xxx xxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxx xxx.xxx xxxxxxxxxxx Xxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxx xx Xxxxxxxxxxxxxxxx xxx XXXXXX xxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx XXXXXXxXxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx.

xxxxxx

III. Kinder

1. Studierende:
Beschäftigung zwischen Bachelor- und Masterstudium

Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx Xxxxxx xxxxxx. Xxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx Xxxx xxxx xxxxx xxxxxx Xxxxxx, xxxx xxxxx xxxxxx xx xxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxxxxxx xxx, xxx xx xxx xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx, xxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx.

Sonderregelung für Werkstudenten

Xxxxxxxx, xxx xxxxxxxx xxxxx Xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxx xx xxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxx: Xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxx xxx xx Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx x Xxx. x Xx. x XXX X x Xxxxxxxxxxxxxxxxxxxxxx xx x Xxx. x Xxxx x XXX XXx xx xx Xxx. x Xxxx x Xx. x XXX XXXx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxx Xxxxxx xxx Xxxxxx, xx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xx xxxxxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxx xxxx xx xxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxx xxx xxxx xxx xxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx xxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx XXX xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxxxxxxxxxx, xxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx, xxxx xxx Xxxxxxx xxxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxXxxxxxxxXxxxxxxxx.

Minijob bei demselben Arbeitgeber mit Verdienst bis 520 EUR

Xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx. xxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxx xxx XXX xxxxxxxx xxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxx, xxx Xxxxxxx xxxxxx xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxx xxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxx Xxxxxx xx xxxxxxxx xxxx. Xxxxx xxxxxx Xxxx xxx xxxxxxx x.xxx XXX xxx x xxx XXXx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxx XXX. Xxx xxx xxxx xxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxxxx xxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxx xx XXX xxx Xxxxxx xxxxxx xxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxxxxxx.

Kurzfristiger Aushilfsjob

Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx, xxxx xxxxx xxx xxxxxxxxxx xxxxxxxx xxx, xxx xxxx xxx xxxxxxxxxx xxxx Xxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxx xxx XXX xx Xxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx x xxxxxxxxxxxxx, xxx xxxx xxxxxx xxx x xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxxx x xxxxxx xxx xxx xxxxx Xxxxxxx x xxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx x Xxx. x Xx. x XXX XXx.

Xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxx xxxx Xxxxxxxxxxxxxx xxx xx xxxx Xxxxxxx xxxx xx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxx. XXXX: Xx xxxx xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxx, xxxx xxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxx: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxx xxxx
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xxxxxx

2. Behinderte Kinder:
Vermögensumschichtung für Kindergeld unschädlich

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

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• Xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxx, xxx xxxxxxx Xxxxxx xxxxx xxxxx. Xxxxx xxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxx, xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxx xxxx xxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx xxx.

XXXXXXX xxx xxx XXX xxxxxx xxx xxx Xxxxx xxxxxxxxx. Xxxxxx Xxx xxxx xx xx xxx Xxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx. Xxxxxxx xxxxxx xxx xx xxxxxxxxxxx, xx xxx Xxxxx, xxx xxx Xxxx xxx xxx Xxxxxxx xxxxxxx, xx xxxxxx Xxxxx xxxx xxx xxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxx, xxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxx Xxxxxx: Xxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx
• Xxxxxxxxxx Xxxxxx: Xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx

xxxxxx

3. Kinderbetreuungskosten:
Abzug auch für nicht haushaltszugehörige Kinder?

Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx. Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxx, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx. Xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxxxxx xxxx xxx Xxxxx xxxxxxxx, xxxx xxx Xxxx xxxxxxxxx xxx, xxxxx Xxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxx xxx xxx xxx Xxxx xxxxxxxxxxxx xxx, xxxx xxxxxx xx xxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxxxxxxxxxx xxxx xxx Xxxxxx, xxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxxx xxx Xxxxxx xxxxxxxx, xxxxx xx xxxxxx xx, xxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxx, xxxx xxx Xxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx Xxxxx xxx xxxx xxx xxx Xxxxxx xxxxxx xxxx xxx xx xxxxxxxxxxxx xxxxxxxxx xxxx Xxxxx xxx xxxxxxxxx xxx xxx Xxxxxx xxxx xXXX Xxxxxxxx xxx x.x.xxxx, XXxX xxxx X. xxxxx XXXxXxxxxx xxx xx.x.xxxx, X X xxxxx, XXxXx xxxx XX X. xxxx. Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx xxxxxxxx xxx xxxxxxxxx Xxx xx xxx Xxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xx xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xXxxxxxxxxx XX, Xxxxxx xxx x.x.xxxx, x X xxxxxxx. Xxxxx xxxxx xxx xxxxx xxx Xx. XXX X xxxx xxxx Xxxxxxxxxxxxxxx xxx, xx xxxx xxxx Xxxxxx xxx Xxxxxxx, xxx xxxxx xxx Xxxxxx xxxxx xxxxxxxx xxxx, xxxxxxxxx xxx xxxxx xxxxx Xxxxxxxx xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxx xxxxxxxxxxx: Xxx xxx Xxxx xxx xx xx Xxx. x Xx. x Xxxx x XXxX xxx Xxx. x xxx x XX xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxx xxx XXX xxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx, xxxx xxx XXX xxxxxxx xxx Xxxxxx xxx xx.xx.xxxx xXX X xxxxxx, XXxXx xxxx XX X. xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxx xx xxx Xxxxx xxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxx: Xxxxx xxx Xxxxxxxxxxxxxx

xxxxxx

4. Kinderbetreuungskosten:
Was gilt beim paritätischen Wechselmodell?

Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx. Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxx, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx. Xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxxxxx xxxx xxx Xxxxx xxxxxxxx, xxxx xxx Xxxx xxxxxxxxx xxx, xxxxx Xxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxx xxx xxx xxx Xxxx xxxxxxxxxxxx xxx, xxxx xxxxxx xx xxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxxxxxxxxxx xxxx xxx Xxxxxx, xxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxxx xxx Xxxxxx xxxxxxxx, xxxxx xx xxxxxx xx, xxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx xxxxxxxx xxx.

Xxx xxxx xx xxxx xxxxxxxxxx Xxxxxx, xx xxxxx xxx xx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxx xxxxxx, xxxx xxx Xxxx xxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxx xxxx Xxxxx xxxxx, xxxx xxxxx xxxx "Xxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxx. Xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx Xxx Xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxx xxx xxxxxxxx xxx. Xxxxx xxxxx xx xxxxxxxxxx xxxxxx xx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxx xXxxxxxxxxx XX, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxxxxx xxx xxxxxx Xxxx xxx xxxxxx Xxxxxx xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx. Xx xxxx xxx xxx Xxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxx xxx. Xxx Xxxx xxxxx xxxxxxxxx xxxx Xxxxxxx xxxxxxxx. Xxxxxxxxx xxxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxx. Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxx xxxx xxx xx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx xxxxxxxxxx Xxxx xxxxxxxxxxxxx xxxx Xxxxx xxx xxx Xxxxxx xxx xxxx Xxxxx xxxx Xxxxxxx xxxx. Xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxx xx Xxxxx xxx xxx XXX xxx xxx x.xxx XXXx xxxxxxx. Xxx Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxxx xxxxxxxx xxx Xxxxxxx xxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx.
• Xxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx xxxxxxxx xxx. Xxxxxx xxx Xxxxxxx xxxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxx xx xxx Xxxxxxxx xxxxx xxxxxxxx xxx. xxxxx xxxxxxxxxxx xxxxxxx xxx, xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xx xxxxxx xxxxxxx Xxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xXxx. x Xxx. x XXx xxxxx xxx xxxxx xxxxxxxx.
• Xxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxxxxxxx, xxxx x xxx xxx Xxxxxxx xxxxx x xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxx xxxxxxxx xxx. xxxxx xxxxxxxxxxx xxxxxxx xxx. Xx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxx, xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxx, xx Xxxx xxx Xxxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxxx xxx xxxxxx xx, xxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXx. XXX X xxxxx. Xxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxxx xxxxxxxx xxxxxx. Xx xxxxxxxxx Xxxxxxx, xx xxxx xxxxxxxxx xxxxxx xxxx, xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxx xxx Xxxxxx xxx xxx Xxxxxx xxxxxxxx. Xx xxxx xxx xxxxxxxxx xxx Xxxxxxxx xxxxxxx, xxx Xxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx xxx xxxxxxx Xxxxx xxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxx: Xxxxx xxx Xxxxxxxxxxxxxx

xxxxxx

IV. Nebentätigkeit

1. Verfahrensbeistand:
Umsatzsteuerfreiheit bei Betreuung Minderjähriger

Xx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxx xxx Xxxxxx xxxxxxxx xxxxxx xxx xxx XxxXXx. Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxx Xxxxx xxx x Xx. xx XXxXx xxxxxxxxxxx xxxxxx, xxxx xxx xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxx xxxxxx xxxxxxxx xxxxxx, xxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xx xx x Xx. xx Xxxx x XXxX xxx xxxxx Xxxxxxxxx x xxxxxxxxx, xx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXX X x x X xxxxxxxxxxxxx :xxxx. Xxxxxx xxxx:

• Xxxx xx x Xx. xx Xxxx x Xxxxxx. x XXxX xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxx, xxx xxxx xxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxxx, xx Xxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx. Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.
• Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxx, xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxx, xxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxx xxx Xxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx.
• Xxx Xxxxxxxxxxx xxx xxxxxxxxx XXXxXxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxx xxx xx.xx.xxxx xxxxxxxx xxxxxx xxx. xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxx XXXxXxxxxxx xxx xx.x.xxxx xxxx xx xxxxx xxxxxxx Xxxxxxx xxxx Xxxxxxxx xxxxxxxxxx, xxx xxx xxx xx.xx.xxxx xxxxxxxx xxxxxx. Xxxx Xxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxx xxxxxx, xxxx xx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxx XXXxXxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx.

XXXXXXXXX:xxxxxxXxxx xxx Xxxxxxxxxx xxx xxxx xxxx xxx, xxx XxxXX xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxx, XXXxXX xxxx X. xxx Xx. xx. Xxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxx. xxx Xxx. x Xxxxxx. x XxXxXxxxXX xxxxxxx. Xxx Xxxxxxxxxxx xxx xx x Xx. xx Xxxx x XXxX xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxx. Xxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx, xxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxx, xxxxxxx xxxx xxxx Xxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxx xxxxx xxxxxxx xxxxxx.

xxxxxx

2. Umsatzsteuer:
Steuerpflicht auch für Schulveranstaltungen, Kuchenbasare usw.?

Xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxx xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxx xx xxx xx xx Xxx. xxx XXxXx. Xxxxxxxxxx, xxx xxx XxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx. Xx xxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xx Xxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxx xxxxxx xxx xx XXxXx.

• Xxxxx xxx Xxxxxxxxxxx xxx xx xx XXxX xxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxx. Xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx.X. Xxxx, Xxxxxxx, Xxxxxxxx, Xxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx.X. Xxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx.
• Xxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxxxx Xxxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxXxxXx xxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxx Xxxx xxxxxxxxx xxxxxxxx, xxxxx xxx xxxxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx xxxxxxxx.
• Xxx Xxxxxxxxxxxxx xxx xx xx XXxX xxxxxxx xxxxx xxxx xx Xxxxx xxxxxx xxxxxx. Xxxxx xxx XxxxxxxXxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxx, xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xx xxx x.x.xxxx xxxxxxx xxxxxx. Xxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxxxx xx xx XXxX xxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxxx xx xxxx Xxxxx xxxxxxxxxx. Xxx xxx xx.xx.xxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx, xx xxx xxxxxxxxx xxx xxxx Xxxxxxxxxx xxxxxxx xx xx Xxx. xxx XXxX xxxxxxxx xxxx xxxxxxx xxxxx xxx xxxxx Xxxxxxxxxx xxx xx xx XXxX xxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x xX xxxxxxxxxxxxx:xxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxx, Xxxxxxxxxx xxx.xxxxxxxxxxx xxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx,xxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxx. Xx xxxxxx Xxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxx xxxxx. Xxx xxxxxx xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx. Xx xxx xxxx xxxxxxxxxxxx, xxxxx xxx xxx Xxxxxx xxxxxxxx xxxx. Xxxxxxx xxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxx xxx XxxXxx. Xxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx x.x.xxxxx.

• Xxx xxxx xxxxxxxxxXxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xx.X. Xxxxxxxxx, Xxxxxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxx xxxxxxxxxxx. Xxx Xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxx xxxx xxxx xx Xxxxxxxxx xxx xxxxx Xxxxxxxxxx xx Xxxxxx xxxx xxxxxxxxxxx. Xxxx xxxx xx xxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xx xxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xx xxxxxx, xxxxxx xxx Xxxxxxxxxxxx xx Xxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxx xxxx.
• Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xx.X. Xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx, xxxx x xxx xxx Xxxxxxxxxxxxxxx xxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxx xxxxx xxxx xxx xx.xxx XXX xxxxxxxx xxxxx xxx xx xxxxxxxxx Xxxx xxxxxxxxxxxxxxx xx.xxx XXX xxxxx xxxxxxxxxxxx xxxxxx.

xxxxxx

V. Kapitalerträge

1. Kontenabrufe:
Heimliche Kontenspionage auf unverändert hohem Niveau

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

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

XXXXXXX xxxxx xx Xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx.xxx.xxx XxxxxxxxxxxxxxxxxxxxxXxxxxxx: x.xxx.xxxx xxxxxxxxxxxxx. Xxxx Xxxxx xx Xxxxx xxxx xxxxx xx xxxxxx xxx x.xxx. Xxxxxxxxxxx xxxxx Xxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx.xxx XxxxxxxxxxxxxxxxxxxXxxxxxx: xxx.xxxx xxxxxxxxxxx.xxxxxxXxxxxxxxx xxxx xxxx x.xxx.xxx xxxxxxxxx XxxxxxxxxxxxxxxxxxxxxXxxxxxx: x.xxx.xxxx.xxxxxxXxx xxxxxx: Xxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxx xxxx x.xxx Xxxxxxx xxxxxxxxxxxxxXxxxxxx: xxxx x.xxxx! Xxxxxxxx: xxx Xxxxxxx xxxx xxx xx Xxxxxxx!

Xxxx Xxxxxxxxxxxxx xxxx xx xxxx xxxx: Xxxxx xxxx xxx Xxxxxx xxxxxxxxxxxx, xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xXxxx, Xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxx xx xxxxxxxxxxxx. Xxxxx xxx xxxxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxx xxx xxxx xxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx xXXxXxxxxxxxxx xxxxxxx xxx x.x.xxxxx.

xxxxxx

VI. Eigenheim und Vermietung

1. Fotovoltaikanlage:
Keine Begünstigung nach § 35c EStG - oder doch?

Xxxxxxxxxxxx xxx x. Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx xx xXx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxx x Xx. xx XXxXx. Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxx, xxxxxxxx xxx xx xx Xxx. x XXxX: Xxxxxxxx xxxxxxx, xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx! Xxxxx xxxx xxx Xxxxxxxx, xxx xx x xxxxxxxxxxxxx x Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xx.X. Xxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxx xxxxx xxxxxx xx xxxxxxxxxxxxxxxx.

Xx xxxxxx xxxx xxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxx x xxxxx xxx Xxxxxxxxxxxxxxxx x xxxx xx xxx XXxX xxxxxxxxxxx xxxx, xxx xxxxxx, xxx Xxxxxx xxx xxxxx Xxxxxxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxx, xxxxxxx xx Xxxxxxx xxx xxx.xxx XXX, xxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx.

Xxxxxxx: Xxxx Xxxxxxxxxx xxxx xx xxx XXxX xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxx. Xx xxxxxx xxxx xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxx xxxxx xxxxxx xxx xxxx Xxxxx xxxx. Xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx.

Xxx xxxxx xxx xxxxxx "Xxxx": Xx xxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx "Xxxx XxxxxxxxxxxXxxxxx xXXXx" xxxxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxx, Xxxx Xxxx. Xx. Xxxxx Xxxxx, xx xxx Xxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxx xxxx xx xxx XXxX xxxxxxxxxxxxx xxxx xxxxxxxx. Xxxxxx Xxxxxxxxx xxxx xxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxxx. Xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxxx xxx Xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxxx. Xxxx xxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxxx xXXX Xx. xx xxx xx.x.xxxx, Xxxxx xxxxx

XXXXXXXXX:xxxxxxXxx Xxxxxxxxx xxx, xxxxxx xxx Xxxxxxx xxx Xxxxx Xxxx. Xx. Xxxxx xxxxxxxxx xxx x xxxxxx xxx Xxxx xxx xxx xxxxxxxx x xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xx xxx xxxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxx. Xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxxxxxxxxx xxx Xxxxxx, xx xxx xx xxxx xxxx, xxxxxxx xxx xxxxxxx Xxxxxx xxxx xxxxxxxxxxx xxxx.

XXXXXXX:xxxxxxXxx XXXxXxxxxx xxx xx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxx xxxxxxxxxxx, xxx Xxxxxxx xxx Xxxxx Xxxx. Xx. Xxxxx xx Xxxxxxxx xxxxxxxxxx. Xxxx xxxx xx xx xxx Xxxxxxx:xxxxxxXxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxx xxxxx xx xxx XXxXx

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxx: Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx
• Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx XXxXx

xxxxxx

2. Fotovoltaikanlage:
Nullsteuersatz trotz Teil-Inbetriebnahme in 2022?

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

Xxxxx Xxxxx xxx xxx Xxxxxxxxxxx Xxxxx Xxxxxxxxx xXXXxXXXx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxx Xxxxxx xXXXx xxxxxx: Xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxx xxx xx xx Xxx. x XXxX xxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxx, xxxx xxx xxxx xxx xx. Xxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxx. Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxx xx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx xxx xx Xxxx xxxx xxxxxxxxx xxxxxx xxx, xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xXxxxxxx xxx xx.x.xxxx, XXxXxxxxx. xxxxxxx X. xx x.x.

XXXXXXXXX:xxxxxxXxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xx xxxx xxxxx "xxxxxxxxxxxx Xxxxxxxx" xxxx xxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx Xxxxxxx xxxxxxxx xxxxx xxx xxx Xxxxxxxx xxxx xx xxxx xxxxxxxxxxxxxxx xxxxx. Xx xxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx, xxx xxxxxx, xx xxx xx xxxxxxx, xx xxx Xxxxxxxxxxx xxx "xxxxxxx Xxxx", xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxx xxx xxxx xx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxx xxxx xxx, xxxx xxx Xxxxxx xxxxxxxxx xxxx xxx Xxxxxxxx xx Xxxxxxx xxxxxxxx xxxxxx xxxxxx. Xx xxxxxx Xxxx xxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxxxxx xxxx xxxxxxxx Xxxxxxxxx xxx. Xxxxxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx, xxxx xxxxxx xx xxxx xxxxxxxxx xxxxx xxx. xxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxx

xxxxxx

3. Verkauf einer Wohnung:
Nutzung durch Elternteil gilt nicht als Eigennutzung

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

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

Xxxxxxx xxxx xxxx Xxxxxxxxx xxxxx Xxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxx xxxx Xxxxxxx. Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxx xx Xxxxxx xxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx, xxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xx Xxxxxxx xxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxxx: Xxx xxxx xxx, xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxx. Xxx xxx Xxxx xxxxxx xxx xx Xxxxx, xxxx xx xxx xxx Xxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx xxxxxx xxxxxxx xXXX Xxxxxx xxx xx.x.xxxx, XX X xxxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxxx xxxxx.

Xxxxxxxxxx xxxx Xxxxxxx xxxxx xxx xxxxxxxxxx xxxxx Xxxxxxx xxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx Xxxxxx. Xxx xx xxx xxx Xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxx xxx XxxxxxxXxxxxxxxxxxxxxx xxx xx xxxxx Xxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxx xxxxxx xxxxxxxxxx xxxxxxx, xx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xx xxxxxx xxx. Xxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xx Xxxxx xxx xx xx XXxX xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xXX Xxxxxxxxxxx, Xxxxxx xxx x.x.xxxx, xx X xxxxxxx X,Xx.

• Xxx Xxxx: Xxxxxxxx xxxxxxxx xx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx xx xxx XxxxxxxXxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxx Xxx xx Xxxx xxxx xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x Xx. x XXxX xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxx. Xx xxx xxx Xxxxxxx, xxxx xxx xxxxxxxxxxxx xx xxx XxxxxxxXxxxxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x Xx. x Xxxx x XXxX xxxxxxxxx. Xxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxx xxxxx xxxxxxx xxx, xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxx xx xx x XxxXxxX xxxx xxx xxxxxxxxxxxx xx Xxxxxxxxxxx xx Xxxxx xxx xx xx XX xxx xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxx xxx xxxxx XxxxxxxXxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxx xxx xxx XXxXx xxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxx xxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xx: Xxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxx xxx xxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxx xxx. Xxxxxxx xxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxx xxx xx xxx XXxX xxxx xxx Xxxxxx xxxxx xxxxxxxxx. xx x XxxXxxX xxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx xxxxxxx Xxxxxxxx. Xxxx xxxxxxxx xxx XxxXxxX xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxx xx xx Xxx. x Xxxx x Xx. x Xxxx x XXxX xxxx, xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxx xx xxxxx xxx Xxxxxxxx xxxxxxxxxx xXxxxxx: Xxxxxxxxxx xxx XX xxx x.x.xxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxx, xxx xx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx XxxxxxxXxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx xxxxx. Xxxx xxxxx xxx xx xxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx. Xx xxxxxxx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx, xxx Xxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

4. Grundstücksverkauf:
Option zur Umsatzsteuer rechtzeitig erklären

Xxx Xxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx, xxxx xxxxxxxx xxxx xx xxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxx. Xxx xxx xxxx xxx xx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx xxxxx xxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxx xxx, xxx xxx xx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxx xxx xx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx xxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxx xxxx. Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx, xxxx xxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx, xxxxxxxxx xxx xxxx Xxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxxxxx xx xxx Xxxxxxxxx xxxxxxxx x xxxxxxxxxxxxxx xxxxxxxxx x xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxx xxx XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx xxxx, xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxx. Xxxx Xxxxxxxx xxxx xxx xx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxx xxxx xxx Xxxxxx xxxxx xxxxxxxxxxx xxxxxxx, xxxx xxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxx.

• Xxx XXX xxxxx xxxxxxx xxx Xxxxxx xxx xx.xx.xxxx xXX X xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx xxxx. Xxx xxxxxxxx Xxxxxx xxxxx xxxxxxxxx, xxxx xxxx xxx xxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxx xxxx xxxx xxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.
• Xxx xxxxxxxx xxxx: Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxx xxxx xxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxx, xx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxx xxx xxxxxx xxx Xxxxx xxxxxxxxx. Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxx, xx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx xxxx xxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxxxxx xxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxxx xxxxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxx xx x Xxx. xx XXxX xxxxxx xxxx. Xxxx xxxx xx Xxxxxxxxxxx xxx. xx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx. xx xxx Xxxxx XxxxxxXxxxxxxxx Xxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx
• Xxxxxxxxxx: Xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxx

xxxxxx

5. Ferienwohnung:
Gewerbliche Vermietung bei Zusatzleistungen des Vermittlers?

Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xx xxx Xxxxx xxxxx xxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxx, xxx Xxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxxx xxxxx xxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxx xxxx xxxxxxx x xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx x xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xx.X. XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx.
• XXXX xxxx xxxx xxxx Xxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxx xxxxxxxx, Xxxxxxx xxxxx XxxxxxxXxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxxxx Xxxxxxxxx xxx.x, xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxx" xxxxxxxx. Xxxxxxxx xxxx xxxxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxx xxx.xxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxx xx xxxxxxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxx xxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx, xxxxxxxxxxxx xxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxxx xxxx Xxxxxxxx Xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, xxxxxxxxxxxxxxx xx x.x.xxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxx

xxxxxx

VII. Renten und Pensionen

1. Aufgeschobene Rente:
Karlsruhe muss zum Besteuerungsanteil entscheiden

Xx xxxx xxxxx xxx Xxxxxxx, xxx xx xxxxx xxx xxxxxxxx xxxx Xxxxx xxxxxxxx xxxxxx. Xx xxxx xxxx xxxxxx, xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxx x Xxxxxxx xxxx xxxxxxxxxxxxxx xxx xxx Xxxxx xxxx xxxxxxx xx Xxxxxxxx xxxxxx xxxxxxxx. Xx xxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx xxxxxxxxxxx "Xxxxxxxxxxxx" xxxxx xxx Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx, xxxx xxxx xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxxx xxxxxx Xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx. Xxxxx: Xxxxxxxxxxxx, xxx xxxxxxx xx Xxxxx xxxxx, xxxxxx xxx Xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxx xxxxxxxxx xxxxxx xxx, xxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxx xxxxxx.

XXXXXXX: Xxxxx xxx Xxxxxx xxx XXX xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xx. x XxX xxxxxxx xxxxxxxxx.

Xxx Xxxxxx xxx XXX xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx: Xxx Xxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xx xxxxxxxxxx xx Xxxxxxx xxxx xxx xx. Xxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx, xxx Xxxxxx xxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxxxxxxx. Xxx xxxxx xxxxxxxxxx, xx xxxx xxx Xxxxx xx xxxx xxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxx xx Xxxxx xxxxx xxx xxxxx Xxxxxxxxxxxx xx Xxxxx xxxx xxxxxx xxxxxxxx xxx xx Xxxxxxx xxxxxxxx xxxxxx xxxxxx. Xxxx Xxxxxxx xxx XXX xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx.

• Xxx "Xxxx xxx Xxxxxxxxxxxxx" xx xx xx XXxX xxx xxx Xxxx xx xxxxxxxxx, xx xxx xxx Xxxxx x xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx x xxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxxx xx xxx Xxxx, xx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx.
• Xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxx "Xxxx xxx Xxxxxxxxxxxxx" xxx xxx xxxx xxxxxx Xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx Xxxx x XXxX. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxx xxx xxx xxxxxxxxxxx Xxxx xxx Xxxxx. Xxxxxx xxxxx xx xxx Xxxx, xxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxx, xxxx xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx.
• Xxxx xx xxxxx Xxxxxxxxxx xxx XXXxXxxxxxx xxxxxxx xxxx, xxxx xxx xx Xxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXx xxxxxxxxxx Xxxxxxx xxxxxxx Xxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxxxxx: Xxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxx, xx xxxxx xxxx Xxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxxx. Xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx. Xx xxxx xxxx x xxx xxx Xxxxxxxx x xxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx!

XXXXXXXXX:xxxxxxXxx xxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xx xxxx xxxxxxxx Xxxxxxxxxxxx xxx XX Xxxxxxx: Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxx Xxxx xxxxxxx xxx Xxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xx xxxxxx xxxx xxxxxxxxxxxxxx Xxxxxx xxx, xxxx xxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx. Xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx, xx xxxx xxx xxx xxxxxxxxx Xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xXX Xxxxxxx xx.x.xxxx, x X xxxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxx
• Xxxxxxxxxxxxxxxxx: Xxx xxxxxx Xxxxxxxxxxx xxxx Xxxxxxx
• Xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxx
• Xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxx

xxxxxx

2. Rentenanpassung:
Rentenerhöhung ab Juli 2023

Xxx xxxx xx Xxxxxxxxx Xxxxxxx xx Xxxxxxxxxxx xxxxxxx xx Xxxx xxxx xxxxxx xxx xxxx Xxxx xxxxxxx. Xx Xxxxxxx xxxxx xxx Xxxxxx xx Xxxxxx xx x,xx Xxxxxxx, xx Xxxxx xx x,xx Xxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxx.

XXXXXXX xxxxxxx xxx x.x.xxxx xxx Xxxxxx xx Xxxxxx xx x,xx Xxxxxxx xxx xx Xxxxx xx x,xx Xxxxxxx. Xxx xxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxx xx,xx XXX xxx xx,xx XXX xXxxxx xxx xxx xx,xx XXX xxx xx,xx XXX xXxxx. Xxxxx xxxx xx Xxxx xxx Xxx xxx xxx xxxxxx xxxxx Xxxxxxxxxx. Xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx Xxx xxx Xxxx xxxxxxx xxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx.

• Xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx x,xx Xxxxxxx xx xxx xxxxx Xxxxxxxx xxx x,xx Xxxxxxx xx xxx xxxxx Xxxxxxxx. Xxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx.
• Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx,x Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx.
• Xx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx, xxxxx xxxx xxx xx xxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxx.
• Xxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xx xxx Xxxx xxx xxx x. Xxxx xxxx xxx Xxxxxxxxxxxx xxx xx Xxxxxxx xxxxx xxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx,xx Xxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx.
• Xxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx XxxxxXxxxxx xxxxxxxx. Xxx xx xxxxxxxx XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx xxxxx Xxxxxxxx, xxxx xxxx Xxxxxx xxxx xxx xxxx xxxxx Xxxx xx x,x Xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxx xxx xxx XxxxxXxxxxxx. Xx xxxxxx Xxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx xx,x Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxx xxxxxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxx xxxxxx Xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xXxxx xxx xxx Xxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx Xxxx xxx Xxx xxx xxxxx xxx Xxxx xxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx.
• XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxx, xxx xxxx xx Xxxxx xxxx xxxxx Xxxxxxxx. Xx Xxxxxxx xxxxxx xxx Xxxxxx xxxxxx, xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx.

xxxxxx

VIII. Schenkung und Erbschaft

1. Erbschaft:
Kosten für Lagerung von Nachlassgegenständen nicht abziehbar

Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxx xxx Xxxxx xxxxxxxxx. Xxx xxxxx xxxx Xxxxx xxx xxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx, xxxx xx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx. Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx. Xx xxxx xx "xxxxx" Xxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxx xxxxxxxxx xxxx Xxxxxx xxxxxxxx:

• Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xx xx Xxx. x Xx. x XxxXxX xXxxx xx xxxx xxxxxxx xxxxxxxxxxxx xxx xxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxxx. Xxx xxxx xxx "xxxxxx" Xxxxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.
• Xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xXxxx xx xxxxxxxx xxxxx xxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx. Xxxxxxxx xxxx xxxxxxxxx xxx Xxxxxx xxx xx.xxx XXX xxxx Xxxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x Xxxx x x. x XxxXxXx. Xxx xxxxxxxx xxxx xxxxxxxxx, xxxx xxxx xxxxxxxx Xxxxxx xxxx xxxxxxxxx, xx xxx Xxxxxx xxx xx.xxx XXX xxx xxxx Xxxxxxxxx xxxxx. Xxxxxx xxxxxxxxxxxx: Xxx xxxxxx xxxx xxxx xxx, xxxx xxx Xxxxxx xxx xx.xxx XXX xxxxxxxxx xxxxxxxxxxxxxx xxxx.
• Xxxxxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxxxxxxxx xXxxx xx xxxx xxxxxxxxxx xxxxx xxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XxxXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx Xxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx, xx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xXX Xxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxx, Xxxxx, Xxxxxx xxx Xxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxx, xxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx. Xxxxxxxxx xxx Xxxxx xxxxxxx xxxxxxxx xxxx Xxxxxx.
• Xxxxxxxxxxx: Xxxxxx xxx Xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxxxx Xxxxxx xxxxxxx xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxxx" xxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xxxx XXX. Xxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xx Xxxxxxxxxx xxxx xx xxxx xxxxx xx xxx "Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx" xxx xxx xxxxxxxxxx Xxxxxxxx, xxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, xx xxx Xxxxxx xxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxx.
• Xxxx Xxxxxx, xxx xxx Xxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxxxx xx xxxx xxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxxxx xXxxxxxxxxxxxxxxxXxxxxxx. Xxxxx xxxx xx Xxxxxxxxxx xxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxx. Xxx Xx. xxx Xxxxxxxxxxxxxxxx xxxxxx XX X xxxxx.

xxxxxx

2. Erbschaft:
Erbfallkostenpauschale auch ohne tatsächliche Kosten ansetzen

Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x Xxxx x XxxXxXx. Xxx xxxx xxxxx xxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxx xxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxx xxx Xxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx.

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

XXXXXXXXX:xxxxxxXxx XXX xxx xxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxxxx, XXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxx. Xxxxx xxxxx xx xxxx xxxxxxxxxxxxx xxxxx xxxx xxxx. Xxxxx xxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxxxx xxxxx Xxxxxx xxxxxxxxxx xxx. Xxxxxxx Xxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx. Xxxxxx xxxxxxx Xxxxxx xxxxxxxxxx xxxx, xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxx xxxx xxxx xxx xx Xxxxxxxxx xxxxxxxxxxxx xX X xx.x XxxXxXx.

xxxxxx

IX. Selbstständige

1. Betriebsveräußerung und -aufgabe:
Wahlrecht zur ratierlichen Besteuerung

Xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxx xx xxxxx Xxxxx, xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxx, xx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxx xxx xxxxxx xxxxx xxxx xxxxxxxxx xxxx: Xx xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. x XXxX xXxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx xx XXxX xxxxxxxxxxxxx Xxxxxxxxxxx.

Xxxx xxx Xxxxxxxxx xxx xxxxx "xxxxxx" Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx, xxxxx xxxxxx Xxxxx xX xx Xxx. xx XXxXx. Xxx xxxx, xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx, xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxx Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxx, XXxXx xxxx XX X. xxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx, xxx xxx Xxxx xxx Xxxxxx xxxx xxxxxxxxxx. Xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xx xxx XxXxxX xxxxx Xxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxx. Xxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxx xx xxxxxxxxxxxxxxxx xxxxx x xxx Xxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx. Xxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx XXX xxxxxxxxx xxx Xxxxx xxxxxx.
• Xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxx xxxxxxx, xxxx xx xxx Xxxxxxxxx xxxxx xxxxxx xx xxxxx Xxxxx xxxxxxx. Xxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xx Xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxx xxx XxXxxX xxx xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xx Xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxx xxx xxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxx xxx. xxx xxxxxx xxxx xx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx. Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: "Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx" xxxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxx. Xxxxx xx xxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxx.

xxxxxx

2. Gewerbesteuer:
Gemeindebedienstete dürfen an Betriebsprüfung teilnehmen

Xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxx xxx xxx Xxxxxxxxxx xxxxxx, xxxx xxxxx xxxx Xxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx xx xxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxx xxxxxx, xx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxxxxxxx Xxxxxxxxx xxxxx xxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx x xxx xxxx xxxxxx xxxx xxxxx, xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxx.

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

xxxxxx

3. Umsatzsteuer:
Das Gehacke um Holzhackschnitzel

XxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx Xxxx x xxx xxxxxxxxxx xxxxx xxx Xxxxxx, xxx xxx Xxxx xxxxxxxx xxxxxx. Xx xxxxxxx xxx xxxx xxxxx xxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxx xxx., xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x Xxxxxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx xxx.

• Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x Xxxxxxx xxxx xxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xx xxx Xxxxxx x xx xx xx Xxx. x Xx. x xxx x xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxx Xxxxxx xx Xxxxxxxxx x xxxxxx Xxxxxx xxxxxxxxxxxxxxxxxXxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxx xx Xxxxxxx, Xxxxxxxx, Xxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx.
• Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxx xxxxxxxx xxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx. Xxxxx xxx xx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx, xxxxx Xxxxxxxxx, xxxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx xx Xxxxxxx xx xxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.
• XXXX: Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxxxx Xxxxx xxxxxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x Xxxxxxx xxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx Xxxxxxxxx xxxxxx. Xxx xxxx xxxxxx xxxx Xxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx.

XXXXXXX xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx x Xxxxxxx xxxxxxxxxx xxx. Xxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxx, xxxx xx Xxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxxx xxx xxx Xxxx, xxxxxxxxxx"xxx xxx Xxx xxx Xxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxx xxxx Xxxxxxx xxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx"xxxxxxxXXXxXxxxxxxxx xxx x.x.xxxx, XXX X xxXxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxx Xxxxxxxxxx xxx xxx x.x.xxxx xxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxx x Xxxxxxx xxxxxxxx. Xxxxxxxxxxx xxxxxxx xxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxxx "Xxxxxxxxxxxxx xxx Xxxxxxxxxx" xxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxx, xx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx x,x x xxxxxxxxxxxxx xxxxxxx xxx XXxXx.

xxxxxx

4. Corona-Hilfen:
Keine steuerbegünstigten Entschädigungen

Xxxxxxxxxxx, xxx XxxxxxxXxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx, xxxxxxx xxxxx xxxxxxxxxx. Xxxx xxxxxxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxx xxx, xx xxx XxxxxxxXxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xx xxxxxxxxx XxxxxxxxxXxxxxxxx xx Xxxxxxxx xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx xx Xxxx xxxx xxxxxxxxx XxxxxxxXxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xx xxxxxxxxx xxxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxx Xx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxx xxx Xxxxx. Xx Xxxx xxxx xxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx xx xxxx xxxx Xxxxxxxxxxx xxx xx.xxx XXX, xxxx xxxxxxxxxxxxxxxxxxxx X xxx x.xxx XXX xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx XxxxxxxXxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxx xxxxxx xxxxxxx, xxx XxxxxxxXxxxxx xxxxx xxxx xx xx Xx. x x.X.x. xx xx Xxx. x XXxX xxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxx Xxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxx xx xx Xxxx xxxx xxxxx xxxxxxxx Xxxxxx xxxxxxxxxxx xxxx, xxx xx xxx xxxxx xxxxxxxx Xxxxxx xxx Xxxxx xxx Xxxx xxxxxxx xxxxx. Xx Xxxx xxxx xxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxx xxx xx. xx.xxx XXX xxxxxxx. Xx xxx xxxx Xxxxxxxxx xxxx xxx Xxxxxx xxxxxxxx xx.xxx XXX xxx xx.xxx XXX xxxxxxx xxx xxx xxxxx xxxxxxxx xxxxxxxx xxxxxxx. Xxxxx xxxxxxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx XX Xxxxxxxx xxx xxx Xxxxx xxxxxxxxxx.
• Xxxxxxxxxxx: Xx xxxxx xxxxx xxx xxx Xxxxx xx, xx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx xx xx Xx. x Xxxxxx. x XXxX xxxx xxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxx xx xx Xx. x Xxxxxx. x XXxX xxxxxxxxxx. Xx xxxxxxx xxxx xxxxxxxx xxxxxxxxxx xxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x XXxX. Xx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxxxxxxxx XxxxxxxXxxxxx xxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxx. Xxxxx xxxxxxx xxxx xxx XxxxxxxXxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx xxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxx, xxxx xxx xxx xxxxxxx xxxxxx xxxxx, xxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxx xxxxx xxx XxxxxxxXxxxxx xxxxxxxxx xx Xxxx xxxx xxxxx xxxxxxxx Xxxxxx xxxxxxx xxxx, xxx xx xxx xxxxxxxx Xxxxxx xxx Xxxxx xxx Xxxx xxxxxxx xxxxx, xxx xxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxx xxxxxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xx Xxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxx. Xxxx xxx xxxxxxx xxxxxxxx Xxxxxx xxxxxx xxx xx xxx Xxxxxxxxx xxxxxxx xxx, xxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxx XxxxxxxXxxxxx. Xxxx xxxxxx xxxxxx xxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xXxxxxx: XX Xxxxxxxx, Xxxxxxxxxx Xxx xxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxxxxxxx xxxxx xx xxx Xxxxx xxx xxxx xx. Xx xxxx xxxx xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxx xxxx xx xxxxxxx xxxx xxxxxxx xxx Xxxx xxx xxx XXX xxxxxxxx. Xxxxxxx xxxxxxx Xxxxxxxxxxx xxxx xxxxx "xxxxxxxxxx" xxxxxxxxxxxxxxx xxxxxx.

xxxxxx

X. Steuergrundlagen

1. Trennung von Ehegatten:
Besteht eine Pflicht zur Zusammenveranlagung?

Xxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxx xxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxx xxxx xx, xxx xxxxxx, xxx xxxxxxx xxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxxxx xxx xxxxxx xxxxx xxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxx xxx. Xx xxxxxx Xxxxxxx xxxx xxx XxxXxxxxxx xxxxxx xx xxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxx x xxxxxxxxxxx x Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xx xxxxxx xxx. Xxxxxxxxxx xxxxxxx xxx XxxxxXxxxxxxxx x xxx xxxxx Xxxxxx x xxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxx. Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx.

Bundesgerichtshof: Zustimmung zur Zusammenveranlagung grundsätzlich verpflichtend

Xxx xxx Xxxxx xxx Xxx xxxx xxxx xxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxx Xxxxx xxxx Xxxxxxxxxxxx xx xxxxxxxxxx, xxxxxx xxxx xxxx xxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxx xxx. Xx xxxxxxx xxxxx xxxx xxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxx, xxx xx Xxxxxxxx xxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX XX xxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX XX xxxxxxx.

OLG Koblenz: Zustimmung trotz vorheriger Steuerklasse V

Xxxxxxxx xxxxx xxxxx xxx Xxxxxxx Xxxxxxxxx xxx xxxx xxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxx X xxxxxxxxxxx xxxxx, xx xxxx xx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx XxxXxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx, xxxx xxx xxxx xxxxx xxxxxx xxxxxxxxxxxxx, xxxx xx xxxxxx xxx xxxxxx xxxxxxx Xxxxxxxxxx. Xxxx xx xxxxxxx xxx xx xxxxx. Xxx Xxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxxx, xxxx xxxxx xxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx X xxxxx xXXX Xxxxxxx, Xxxxxxxxx xxx xx.x.xxxx, xx XX xxxxxxx.

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

OLG Bamberg: Pflicht zur Zustimmung zur Zusammenveranlagung kann abbedungen werden

Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx: Xxxxx xxx Xxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx x xxxx xx xxx Xxxxx xxxxxx Xxxxxxxxxxx "xxxxxxx xxx" x xxx XxxXxxxxxx xxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxx xx xxx xxx Xxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxx xxxxxxxxxx xxx xXXX Xxxxxxx, Xxxxxxxxx xxx xx.x.xxxx, x XX xxxxxxx.

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

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• Xxxxxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx
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xxxxxx

2. Steuererklärung:
Wer darf eigentlich bei der Steuer helfen?

Xx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx. Xxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xx xxxxxxxxxxx Xxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxx xxxx.xxxxxxXxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx x.X. x Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx

Xxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxx, Xxxxxxxx x xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxx Xxxxxxx Xxxxxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx

• Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx Xxxxx xxx xx xx XX: Xxx xxxx Xxxxxx, Xxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx xxxxxxxx, Xxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxx, Xxxxx, Xxxxx, Xxxxx, Xxxxxx, Xxxxxxxxxxxx xxx xxxxxxx, Xxxxxxxxxxx. XXXXXXXXXX: Xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxx xxx x Xx. x XxXxxXx.
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Xxx xxxxx xx Xxxxx xx Xxxxxxxxxxxx xxxxxx xxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xx "xxxx xxxx xxxxx", xxxx xxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx x xxxxx xx xxxxx xxx xxx xxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxx xxxxx xxxxxx.

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• Xxxxxxxxxx: Xxx xxx Xxxxxxxxxxx xxx xx x XxXxxX xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xx xxxxx Xxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx. xxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxx xxxxxxx.
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xxxxxx

XI. Ausland

1. Vorsorgeaufwendungen:
Kein Abzug bei Tätigkeit in Drittland

Xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx Xxxx xx Xxxxxxx xxxxxx. Xx xxx Xxxxxxxxxxx xxxx xx xxxxxxxxxx xxx, xxxxxx xxx xxx Xxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xx. Xxx xxxxx xxxxxxxxx Xxxxxxxxxx xx Xxxxxxx xxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx.

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xxxxxx

2. Steuerausländer: Erstattung von Kapitalertragsteuer nur noch elektronisch

Xxxxxxxx Xxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxxx. Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xxxxxxx xxxxxxx xxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxx xxxx Xxx. x XXxXx. Xxx Xxxxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxx. x Xx. x XXxXx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxx xxxxxx xxxxxxx Xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx.

xxxxxx

3. Inflationsausgleichsprämie:
Steuerfreie Zahlung durch Auslandsunternehmen

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xxxxxx

XII. Soziales

1. Bürgergeld:
Änderung der Hinzuverdienstregeln ab Juli 2023

Xxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxx xx.xx.xxxx: Xxxxx XXx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxx Xxxx xxxxxxxx. Xxxx xxxxxx xxxxx xxxx: Xxx xxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx, xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx. Xx xxxx Xxx xxx Xxxxx xxx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx.

Xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxx xxx Xxx. x XXX XXx:

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