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

xxxxxx

Xxxxx Xxxxxxx, xxxxxx Xxxxx,

xxx "Xxxxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxx xxxx Xxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxx. Xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx. Xx xxxx xxxxx xxx xxx xxxxx Xxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxxxx Xxxxxx, xxxx xxxx Xxxxxxxxxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx "xxx xxx Xxx xxxxxxx" x xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxx. xxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxx Xxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxx. Xxx xxxx xxx Xxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxxx xxxxxx xxx Xxxx xxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx Xxxxxxx xxxxxxxx xxx xxxxx xxxxxxx, xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, "xx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xx xxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxx Xxxxxxxxxxxx xx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx" x xx xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxx x xxxxxxxxx x xxxxxxxxxxx xxxxxxx xxx Xxxxx xxxxxxx xxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxx "Xxxxxxxxxxxxxxxxx xxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxx" xxx, xxx xxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxx Xxxxx xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx.

Xxxxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxxx XxxxxxXxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx XxxxXxxxxxxxxxx. Xxxx xxxx Xxxxxxxxxxxx xxxx xx, xxxxxxxxxx xxx xxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx, xxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx x xxxxxxxxx x Xxxxxxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xx xxxxx Xxxxxxxxxxxx xxx xxxx xx xxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx.

Xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx, xxx xx xxxxxxxxxx, xxxxxxx xxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx, xxx xxxx Xxxxxxxxxx, xxxxxx xxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxx xx xxxxxxxxxx xxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx XxxxxxxXxxxxxxx xxxxxxxxxxx xxx.

Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxx x. Xxxxxx xxxx xx Xxxxx xxxxxx, xxxx xxxxxx xxxxxxxxxxx xxxxxx xxxxxxx xxx Xxxx xxxx xxxxxxxxx, xx xxxx x xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx x xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxx xxxx xxx xxxxxxxxxxx xxxxx xxxxxxxxxxx xxx xxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxx xxxxx. Xxxxxxxxxxxxxxx xxxx xxxx xxx xxxx xxxx xxxxxx xxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxx. Xxxx xxxxxx xxxxx xx xxx xxx xxxxxxxxxxx xxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx.xxxxxx Xxxxx xxxx xxx Xxxx xxxxxxx xx Xxxxx xxxx xxx xxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxxx Xxxxxxxxx xx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx x Xx. xx XXxXx xxxxxxxxx, xxx xxxxxxxxxx xxxxx xxxxxxxxxxxxx xxx, xxxx xxx xxxxx xxxxxxx xxxxx Xxxxxx xxxxxxxxxxxxx xxx xxx xxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx x xxxxxxxxxxxx x xx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxxxxxxx, xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxx xxxxxx xxxxxxx.

Xxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxx XXXxXxxxxxxxxx xxxxxxx xxx Xxxxx xx xxxxxx XxxxxxXxxxxxxxx xxx. Xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx Xxx xx xxx Xxxxxxx "Xxxxxxxxxxx: Xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxx Xxxxxxx xx xxxx".

Xxx xxxxxxxxxxxx Xxxxxxxx

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Xxxxxxxxx Xxxxxxxxxxx

xxxxxx

I. Beruflicher Bereich

1. Doppelter Haushalt:
Fallen Stellplatzkosten unter die 1.000-Euro-Grenze?

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

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

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

XXXXXXX xxx xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx, xxxx xxx xxxxxx x xxxxxx xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxx x xxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xx xxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxxx xxxx xxx XxxxxxxXxx xx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx xx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxx xxx xxx Xxxxx xxxxxxxxxxxxxx xxx, xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxx.

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxx xxxxxx Xxx xxxx xxxxxxxxx xxxxxx. Xxx Xx. xxxx XXX xxxxxx XX X xxxx. Xxxxxxxxxx xxxxxxx xxxx Xxxxxx xx xxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxx xxx xxx xxxxxx Xxxxxxx xxxxxxx xxxxxx, xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxx xxxx XXX xxx Xxxxx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx Xxxxxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx

xxxxxx

 2. Wegstreckenentschädigung:
Erhöhung ´mal steuerfrei, ´mal steuerpflichtig

Xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxx xxxx Xxxxxx xxx Xxxxxx xxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx. Xx xxx Xxxxxxxxxxxxx xxxxx xxxx xxx xxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx, xxx xxxxx xx Xxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxx xxxxxxx Xxx xxxxxxxxxxx xxxxx. Xxxxxxx xxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxx xx Xxxx. Xx xxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxx xxxx xxx Xxxxxxxx x. Xxxxxx xxxx xxx xxx xx. Xxxxxxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxx xxxxxxx Xxx xx Xxxx xx Xxxxxxxxx xxxxxxxx. Xx xxxxxx xxxx xxxxx, xxxx xxxxxxxxxx xxx xx Xxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx x xx xxx xxxx, xx xxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxxx. Xxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx x XxxxxXxxxxxxxx xxxxxxxxxxxxxx xxxxxxx

Regelung im öffentlichen Dienst

Xxxx xx x Xx. xx XXxX xxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxxx Xxxxxxxxxx xxxx xxxx. Xxx xxxxxx: Xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxx Xxxxxxxxxx xxxx xxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxx x Xxxxx Xxxxxxxxx xxxxxx xxxxxxxxxx.

Regelung in der Privatwirtschaft

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

XXXXXXX: Xxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxx Xxxxxxxxxx xxx xxxxxx xxx xx xxxxxxxxxxxxx Xxxxxx. Xxxxxxxx xxxx xx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxx xxxxx xxxx, xxxx xxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxx xxxxx Xxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx xxx, xxxxx Xxxxxxxxxxxx xxx Xxx xxx Xxxx xx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxx: Xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx

xxxxxx

3. Häusliches Arbeitszimmer:
Vereinfachungsregel für Coronazeit auch in 2022

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

Xxxx xx xxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxx xxxxxx "xxxxxxxxxxx" xxx Xxxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxxxx xx xxxxxxxxxxxx, xx xxx xx Xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxx xxx xxxxxxxx xxxxxxx, xxxxxxxx xxxxxx xxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxx, xxxx xxxxx xxx xxxx Xxxxxx xx Xxxxx xxxxxxxx xxxx xxxxxx. Xxxx xxx xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxxx xx xxxxxxxxxxxxxxxxx

Grundvoraussetzung: Echtes Arbeitszimmer muss vorliegen

Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx, xxxx xxxx xxx "xxxxxx" xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxx xxxxxxxxxxxxxxx Xxxx xxxx, xxx xx xxx xxx xxxxxxxxxxxxxxx, xxxx xx xxxx xxx xx Xxxxxxx, xxxxxxxxx xxxxxxx xxxx. Xxxx xxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx x xx xxxx Xxxxxxxxxxx x xxx xx x.xxx XXX xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxx xxx Xxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxx xxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxxxx Xxxxxxxxxxxxxx xxx x XXX xxx Xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxx xxxx xxx XXX xx Xxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx XxxxxxxxxXxxxxxxxxxxxxx xxxx xxxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxxxx xXxxxxxxxx xxxx Xxxxxxx XxxxxxxxxxXxxxx xxx xx.x.xxxx, X xxxx XxXx xx xx.

Arbeit ausschließlich zu Hause

Xxxxx Xxx Xxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxx xxxxxxxxxxxxxxx xx Xxxxx xxxxxxxxx, xxx xxx Xxxx xxxx: Xxxx xxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxxxxx x xxx xxx Xxxxxx xxxx xxxx xxxxx Xxxx xx Xxxxx xxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Alternierende Arbeit zuhause und beim Arbeitgeber

Xxxxx Xxx Xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xx Xxxxx xxx xxxxxxxxx xx Xxxxxxx xxxxxxxxx, xxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxxxxx:

• Xxxx Xxxx Xxxxxxxxxx: Xxxxx Xxx xx xxxx Xxxxx xxx Xxxxx xx Xxxxx xxxxxxxxxx, xxxxx xx xxxxxx xx, xx xxx Xxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxx: Xxx xxxx xxx Xxxx, xxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxx", xxx xxx Xxxxxx xxxx xxxx xxxxxxxxx. Xxxxx xxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx. Xxxx xxxxx xxx Xxxxx xxx x.xxx XXX xx Xxxxxxxx, xxxx xx xxx xxxx Xxxxxxxxxxxxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
  XXXXXXX:xxxxxxXx xxx Xxxxxxxxxx xx. Xxxxx xxxx xxx xx. Xxxxxxxx xxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X x x X xxxxxxxxxxxxx:xxxx. Xxx xxxxxxxxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx. Xxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx. xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxx xxxx Xxxxxxx XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxx xxx xx.x.xxxx, X xxxx XxXx xx xx.
• Xxxx Xxxx Xxxxxxxxxx:xxxxxxXxxxx Xxx xx xxx xxxx Xxxxx xxx Xxxxx xx Xxxxx xxxxxxxxxx, xxxxx xx xxxxxx xx, xx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxx xx xxxxxx Xxxx xxxxxxx xxxxxx xxxxxxx: Xxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxx xx.X. xxxx xx xxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxxxx, xxxxxx xxx "xxxxxx Xxxxxxxxxxxx" xxxxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxx xxx Xxxxx xxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx Xxxxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
• XXXX:xxxxxxXx xxxxx xxxx xxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx xxx XxxxxxxXxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx, xxx xxxxxxx xxx xx xxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X x x X xxxxxxxxxxxxx:xxxx Xxxxxxxxx xxxx Xxxxxxx XxxxxxxxxxXxxxx xxx xx.x.xxxx, X xxxx XxXx xx xx. Xxxxxxx: Xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx xxx Xxxxxxxxxxxx. Xx xxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxx Xxxx xxx Xxxxxx xxxxxxx xxxxx xxxx xxx xxxx xxxxxx Xxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxx Xxxxxxxxxxxxx: Xxx xxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxx
• Xxxxxxxxxxxxx: Xxxxxx Xxxxxx xxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx

xxxxxx

4. Mitarbeiter-PC-Programm:
Vorsicht Falle bei Entgeltumwandlung

Xxxx xxxxx Xxxxxxxxxxxx xxx XX, Xxxxxxxx, Xxxxxx xxxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx, xx xxx xxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxx xxx x Xx. xx XXxXx. Xxx xxxx xxxxxx xxxx, xxxx xxx xxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx xx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx Xxxxxxxx, xxx Xxxxxxx xxxxxxxxxxx, xx xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxx. Xx xxxx xxx xxx Xxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX x xxxx xxxxx xxxx xx xxxxxxxx XxxxxxxxxxxxXXxXxxxxxxxx xxxxxxxxx. Xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxx:

• Xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxx xxx XXx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx.
• Xx xxxx xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx XXx, Xxxxxxxxx, Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx.
• Xxx Xxxxxxxxxxx xxxxxxxxx xx xxxxxxxxx Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxx xxxxxxxx xxxxxxx xx Xxxxxx.
• Xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxxx xxxxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxx xxx xxxxx Xxxx xxxxx Xxxxxxx, xxx xxxx xxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxx, xxx xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx.
• Xxxx xxx Xxxxxxxxxxx xxxxxxxxx "xxxxxx Xxxxxx" xxxxx Xxxxxx xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx xxx xx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxx, xx xxx "Xxxxxxxx" xx Xxxxx xxx Xxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx XxxxxxxxxxxxXXxXxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxxxx xxxx xxx Xxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xx xxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxx xxxxxx, xx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxx xxxxx xxx xxxxxxxxxxxx Xxxx xxxxxxxxx xXxxxxxxxxxxxxxxxxxxx xxx x.x.xxxxx. Xx xxxx:

• Xxx Xxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xxxx x XXX XX xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx Xxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxx xx Xxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxx xxxxxxxxxxx Xxxxxxxx xxx, xxx xxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx xxxx xxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx xxx x Xxx. x Xxxx x Xx. x XxXXx. Xxxxx Xxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xx xx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxx.
• Xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xXxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xx x Xxx. x Xxxx x XxXX. Xxxxxx xxx xxx Xxxx xxxx Xxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxx xxxxx xxxx xx x Xxx. x Xxxx x xxx x XXxX xxxx xx x Xxx. x XXxX xx xxxxxxxx xxxx, xxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx Xxxxxxxx xx Xxxxxxxxx xx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx xxx xx Xxxx xxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxxx xxx xxxxx xxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxx. Xxxxx xxxxx, xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxx, xxxxxxx xx Xxxx xxx Xxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxx xx xxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xx, xxx xxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxx xx xxxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxx xxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxxxxx xxxx xxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx x.xxx XXX. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxx xx XXXx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xXxxxxxxxxxxxxxxx xxx xxxxxxxxx xx XXX xxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxx xx xxxxx: xxxxx Xxxxxxxxxxxxxxx xxx. x.xxx XXX x Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx. xx XXX x Xxxxxx: x.xxx XXX. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx x.xxx XXX xx xxxxxxx.

Xxxx xxxx xx xxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx x.x.xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx
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5. Trinkgelder:
Steuerfreiheit trotz gemeinsamer Kasse?

Xxxxxxxxxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxx xx xxxxxx Xxxxxx xxxxxxxxxx. Xxxx xxx xxxxxxx xxxx xxxxxx Xxxxxx xx xx x Xx. xx XXxX xxxxxxxx. Xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxx, xxx Xxxxxxxx xx xxx Xxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx xxxx xxxx xxxxxx, xxxxxxx xxxxx xxx xx xxxxx xxxxxxxxxxx Xxxx, xxx xxx xxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxxx xxx, xxxx Xxxxxxxxxxx, xxx xx xxx xx xxxxxxxxx Xxxxx xxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx. Xxx xxxxx xxxx xx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxx xxxxx xx xxx Xxxxx xxxxxxx "xxxxxxx". Xxxxxxx xxxxxx xxxx xxx Xxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx.

Xxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxx Xxxxxxxx xXXXxXXXx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx: Xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx, xx xx xxxx xxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxx xxxxx xxx Xxxxxxxxxxx xx xxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxx xx x Xx. xx XXxX xx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxx xxxx xx, xxx xxxxxxx Xxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx

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

XXXXX:xxxxxxXxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx, xxxx xxx xx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxx xxxxxx. Xxxxx xxx xx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx Xxxxxxxx xxxx xx Xxxxxxxxxxx. Xxxxxxx: Xxx Xxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx xx Xxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx.

XXXXXXXXX:xxxxxxXxxx xxxxxxxxx Xxxx xxx Xxxxxxxxxxx xxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxx. xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxx Xxxxxxxxx xxxxx xxxxxxxx, xxxxxxx xxxx xx xx xxx Xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxxx xxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxx, xxxxxxx xxx Xxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxx xxxxxx xxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxx xxx, xxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xx xxxx xxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxx x.X. xxx xx xxx Xxx. x X. x XxxX xxxxxxx xXxxX Xxxxxxxxxxxxx xxx xx.x.xxxx, x Xx xxxxxxx xxx x Xx xxxxxxxx XxxxxxXxxxxxxxx Xxxxxxx xxxxx. Xxx xxxx xxxxxx Xxxxxxxxxx xxxx: Xxxxxxxxx xxx xxx Xxxxxxxxxx, xxx xxx Xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxx. Xxxxxxx xxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxx. Xxx xxxx xxxxx xxx, xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx

xxxxxx

6. Berufliche Krankheitskosten:
Erstmals psychische Erkrankung anerkannt

XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx, xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx xxxx xxx xxxxxxx xxxxxxxxx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxx, xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx xxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxx xxx xxxxxx Xxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxXxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXXXXx xxx Xxxxxxxxxxxxxxxxxxx xxx "XxxxXxxxxxxxxxxxxxx"xxxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxxx xxx XXXX xxxxx xx xxx xx xxx XxxxxxxxxxxxxxxxxxXxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X x X xxxxx Xx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx. Xx xxx xx xxxx xxxx Xxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxx, xxx xxx xx Xxxxxxxx xxxxxxx. xxxx xxx xx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxx. Xxxxx xxx Xxxx xxxxxxx xxx xx xx Xxxxxxx, xxx xxxxx xxxxx Xxxxxxxx xxxxxxxx xxxxxxx Xxxxxx xxxxxx. xxxx xxxxx xx xxxxxxxx, xxx xx xxxxx xxxx XXXX xxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxxxx, xxxx xxxx Xxxxxx, Xxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxx Xxxx xxx Xxxx xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx XXXX xxxxx xx xxx xx xxx XxxxxxxxxxxxxxxxxxXxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx.
• Xxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx XXXX xxx Xxxxxxxxxxxxxxxxxxx xxx "XxxxXxxxxxxxxxxxxxx" xxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxx Xxxxxxx xxxxx XXXX. Xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxx Xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxxx xXXXx, xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xx xxx xxxxxxxxx, xxxxxxxxxx xxxxxx Xxxxx xxxxxxxxxxx Xxxxxx xxxxx xxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxx XXXX xxxxxx. Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxx xxxx xxxxxxx xxxxxxxxxx xxxx xxxxx. Xxxxxx xxxxxx Xxxxxxxxxxxxxx, xx xx xxxxxxxxxxxxxx xxxx "xxxxxxxxxxxxxx" xxxxxxx Xxxxxxxxxx xxx, xxx xxxxxxxxx xx xxxxx XXXX xxxxxxx xxxxxxx.

XXXXXXXXX: Xxxxxxxxx Xxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx, xxxxx Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxx xxxxxxx Xxx Xxxx Xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx: Xxx xxxxx xxxx xxxx x xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx x xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx. Xxx xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx x xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx x "xxxxx xxx Xxxxx", xxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxx. Xxxx xxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxx xx Xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxx xxxx xx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx
• Xxxxxxxxxxxxxxxx: Xxxx xxx xxx Xxx xxxxxx Xxxxxx xxxxxxxx xxxxxxx

xxxxxx

7. Freiflüge bei Fluggesellschaften:
Was als geldwerter Vorteil zu versteuern ist

Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxx xx XxxxxxxxxxxxxxxxxXxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxx. Xxxxx xxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx, xxxxxxx xxx xxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxx xxxx xxx Xxxxx xxxx xxx xxxx xxx xxxxx xxxxxxxxxx xXxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx.x.xxxxx:

• Xxxxxx xxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxxx xx x Xxx. x XXxXxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxxxx xxxx xx xx XXxX xxxxxxxx xxxxxxx xxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxx xxx x x xxxxxxxxxx xxxx xxx xxx xx x.xxx XXX xx Xxxx xxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxx.
• Xxxxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxx. "XxxxxxxxXxxxxx"x xxxx xxxx xxx Xxxxxxxxxx xxxx xx xx XXxX xxxxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxx xx x Xxx. x XXxX. Xxx xxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx xx x xxx Xxxxxxxxxx xxxxxxxx xxxxxx.

Xxxxxxx xxx xxx xxxxxxxxx Xxxxx xxxx xxx Xxxx xxx Xxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx Xxxxx xxxxxxxxxxx xxxxxx, xxx. "XXXxXxxxxxxx" xxx x Xxx. x Xxxx xx XXxXx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xx xxxxxxxxxx Xxxx xxx Xxxxxx xxx xxxx xx xxxxxxxx, xxx xxxx xx xxx Xxxxxx xxxx xxx xxxx xx xx x.

• Xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xx.x. xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xx xxxxxxxxx xxxxxx:
  • Xxx xxxxx Xxxx xxx x.xxx xx xxx x,xx XXX xx Xxxxxxxxxxxxx,
  • xxx xxxxx Xxxx xxx x.xxx xxx xx.xxx xx xxx x,xx .x. xx,xx x xXXX x x xxxx : x.xxxx,
  • xxx xxxxx Xxxx xxx xxxx xxx xx.xxx xx xxx x,xx XXX xx XXX
• Xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx "xxxxx xxxxxxxxx x XX x" xxxxxxxx xxx Xxxx xx Xxxxxxxxxxxxx xx x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx "xxxxx xxxxxxxxx x XX x" xxxxxxxx xxx Xxxx xx Xxxxxxxxxxxxx xx x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

Xxxxxxxx:xxxxxx
Xxx Xxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxx Xxxxxxxxx x Xxxxx xx Xxxxxxxx xxx xxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxx Xxxxxxx "XX" xx.x. xx xx. Xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxx x.xxx xx.
Xxx Xxxx xxxxxx Xxxxxx xxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx: x,xx XXX x x.xxx xx x xxx,xx XXX, xxxxx xx x x xx,xx XXX, xxxxxxx xx xx x x xx,xx XXX.

Xxxxxxxxxxx Xxxxxx:xxxxxxXxx xxx Xxxxxxxxx xxx xxx "xxxxxxxxx Xxxxx" xxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxx" xxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xx.X. Xxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxx, xxxxxxxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX: Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xx.X. Xxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx. Xxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xx xxxx Xxxxxxxxxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

II. Privater Bereich

1. Haushalts-, Handwerkerleistungen:
Steuerabzug auch für Mieter zulässig

Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxx xxx xx Xxxxxxx xxx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x, x XXxXx. Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxx Xxxxxxx xxxxxxx xxx xx Xxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxxx xxxxxxx xxxxxx xxx xxx Xxx. x XXxXx. Xxxxxxx xxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxx xxxxx xxxxxxxxx, xxxx xxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxx xxx xx xxxxxxxxx Xxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxxx. xxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxxx Xxxxxxx xxxxxxxxx xxxx:

• xxx xx Xxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxx, xxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx,
• xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xXxxxxxxx xxx Xxxxxxxxxxxx xxx
• xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx Xxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxxxx xxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxx Xxxxxxx xxxxxxxx, xxxxxx xxxxxxxxxxxx xxx x xx xxx xxxx, xx xxxx xxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxxxxxxx xxxxxx xx xxxxx Xxxxxxxxxxx. Xxx xxxxx xxxx Xxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx. Xxx xxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxx xxxxxxx xxxx xxxx xxxxx xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx, xxx Xxxxxxxx xx xxx Xxxxx, xx xxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxx xxxx xxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx xxxxx Xxxxx xxx Xxxxxx xx. Xxxx xxx XXX xxxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx Xxxxx.
• Xx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx Xxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xx Xxxx xxxxxxxx xxxx. Xxxxxx xxx Xxxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxx xxxx xxx xxx Xxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxx, xxxxxxx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx, xxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxx xxxxx xxx Xxxx xxx Xxxxxx x xxx XXXxXxxxxxxxxx xxx x.xx.xxxxx. Xxx xxxxxx xxxxxxx xxxx xxxxxxxxxx Xxx, Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxx.
• Xxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxx xx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxx xxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xx xxxxxx Xxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx.
• Xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxx Xxxxxxxxx x xxxxxxx xxx.
• Xxx XXX xxx xxxx xxx xxx Xxxxx xxx x xxxxxxxxxxxx xxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx: Xxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxx, xxx xxxxx Xxxxxxxxx xXxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxx xxxxx, xxxx Xxxxxxxxx xxxxx xxxxxxx xxxx. Xxxx xxxx xxxxxxx xxx Xxxxxx xxxxx xxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxx xxxx. Xx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxx, xxx xxxxxx, xxx xxxx xxx Xxxxxxxx xxxxxxxxxxxx, xxx xxxxxxxxxxxx xXxxxxxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxx xxx XXX xxx xx xxxxxxxxxx. Xxx xxxxxx xx xxxxxxxxxx xxxx xxx xxxxx xxx xxxxx Xxxxxx xxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxx xxxx Xxxxxx x xxx XXXxXxxxxxxxxx xxx x.xx.xxxx xxxxxxxxxx. Xxx Xxxxxx x xxxxxx Xxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxx xxxxxxx, xxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxx Xxxxxxx xxx xxx xxxxxxxxx XXXxXxxxxx xxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxxxxxx xxxxxx xxxx, xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXX xxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xx.X. XXXxXxxxxxx xxx x.xx.xxxx, XXXX XX xxxxxx, xxx xxx xx.xx.xxxx, XXXX XX xxxxxx. Xx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxx xxxxx xxxxxxx Xxxxxxx xxxxxxxx. Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xx xx Xxx. x Xxxx x xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxx xxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX XX xxxxxx.

XXXXXXXXX:xxxxxxXx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx XXX xxxxxx xx xxxxxx Xxxxxx xxx: Xxxxxx xx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxx xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxx, xxxxxxx "xxxxxx" xxxxxxxx xxxxx, xxx xx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xx Xxxxxxxx xxxxx, xxxxx xxx Xxxxx xxxxxx xxx, xxxx xxxx xxxxxx Xxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xx xxx Xxx. x Xxxx x Xx. x XXxX xxxxxxxxx xxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx xxxxxxxx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxx xxxx xxxx xxx xx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xx xxxx xxx xxx XXX xxxx xxxxxxxxxxxxxx xxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x XXxX xxxxxxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx x xxxx xx Xxxxx xxx XXX x xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxxx:

xxxxxxXxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx
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xxxxxx

2. Haushalts-, Handwerkerleistungen:
Zum richtigen Zeitpunkt des Kostenabzugs

Xxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxx Xxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx, xxx xxxxxx x xxxxxxxxx xxxxxxxxxx Xxxxxxx x xx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxx XXxXx. Xxxx xx xx Xxxxxxxxxxxx, xxx xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxx xx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxx xxx xxxx xxxxxx, xxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxx x xxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxx xxxxx xxxxxx xxx. xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxx xxxxxxx.

Xxxxxxxxxxxx xxx xx xxxx xx, xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. Xxxxxxxxxx xx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx, xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxx xxxxx. Xxxx xxxxxx xxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxx xxxx xx xxx XXxX xx Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. Xxxxxxxxxx xxxx xxxx xx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx.

Regelung der Finanzverwaltung mit Wahlrecht

Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx, X x. xxx:

• Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx x.X. Xxxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx,xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx x.X. Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xx Xxxx xxxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.
• Xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxXxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxXxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxx xxxxxxx.
• Xx xxx xxxx xxxx xxxxx xx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xx xxx Xxxx xxxxxxx xxxxxx, xx xxx xxxxxxxxxXxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xx xxxxxx, xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx.
• Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxx xxxxxxxx Xxxxxxxxxxxx xxxx xx xxx Xxxx xxxxxxx xx xxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx, xxx xxx xxx Xxxxx, xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxx.
• Xxxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxx xx xxxxx Xxxx xxxxxxxxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxxx xx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xx xxxxxx, xxx xxxxxxxxxxx xxxxxxxxx xxxxxx.

Die aktuelle Auffassung des Bundesfinanzhofs

Xx xxxxxx xxxxxxxxx Xxxxxx xxx xx.x.xxxx xXX X xxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx: Xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxx, xx xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxx xxxxxxxxxxxxx xx xx Xxx. x Xxxx x XXxXx. Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx, xxx xxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxx xxxxxxxxx Xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx.

XXXXX:xxxxxxXxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxx xxxxxxxxxxxxxx xx xxx Xxxx xx Xxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx, xxx Xxxxxx xxxx xx xxx Xxxx xxxxxxx xx xxxxxx, xx xxx xxxxxxxxxXxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxx xxx xxx. xxxx xx Xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxxx xxx xxxx xxx Xxxxxx, xx xxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx, Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxx xxx xx Xxxx xxx Xxxxxxx xx Xxxxxxxx.

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxxxxx Xxx xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxx xx xxx Xxx. x Xx. x XX xxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx XX Xxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxx XxxxxXxxxxxXxxxx xxx xx xx XXxX: Xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx, xxx xxxxxxxxx xxxxx Xxxxxxxxx xxx xxx xx xxxx Xxxxx xxxx Xxxxxxxxxx xxx. Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xx xxx xxx xxxxxxxxxxxxxx xxxxxxxx. Xxxx xx xxxx xxxxxx, xxxx xx xxx xxx "Xxxxxxxxx xxx Xxxxxxx xxxxxxx", xxxx xx xxxx Xxxxxxxx xxx xxxxx Xxxxxxx xxxx xx xxx Xxxxxxxxxxxxx xxxxx. Xxxxxxxx: Xxx Xxxxxxxx xxxx Xxxxxxxx xxxx xxxx xx x.x.xxxx xxxxxxxxx. Xxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx. Xx xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx, xxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xx xxx Xxxx xxxxxxx xxxxxxx xxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx. Xxx xxxxx xxxx xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxx xxxx.

xxxxxxXxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx
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3. Krankheitskosten:
Behandlung von Lipödemen mittels Liposuktion absetzbar

Xxxxx Xxxxxxxx xxxxxx xxxxxxxx, xxxx xxxx Xxxxx xxxxx xxxxxx xxxxxx, xxxx xxxxx xxxxxxxx xxxxxxxxx, xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxxx xxxxxxxxx Xxxxx xxxxx xxxxxx Xxxxx xxxxxxxx. Xxx Xxxxxxx xxx xxxxx xxx xx xxxxxxxxx Xxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xx Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx xx xxxxxxxx Xxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxx, xx xxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxx x"xxxxxxxxx Xxxxxxxxxxxxx"x.

Xxx Xxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxx xx Xxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xx xx xxxx xxxxx xx xxxx Xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxx xxx, xx xxx xxxxxxxxxx xxx Xxxxxx xx xxx Xxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxx xx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx "xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxxx xxxx. Xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxx xxx xxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxxxxxxx xx xxx Xxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxxxxxxxx xxxxxx xxxx xxx Xxxxxx xxxx xxxx Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xx XXxXx.

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

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4. Krankheitskosten:
Kosten für eine Augen-Laser-Operation steuerlich absetzbar?

Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxx Xxxxxxxx, xxxx Xxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxx. Xxxx xx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx: xxxxxxxxxxXxxxxxXxxxxxXxxxxxxxx. Xxxxx xxxxxxx xx xxxx xx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx x xxx xxxxx xx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx. Xxxxx Xxxxxxx xxx xxxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx. Xxx Xxxxx xxx xxxx, xx xxx Xxxxxx xxxxx xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xx Xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxXxxxxx xxxx xxxx XXXXXxXxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx XXXXXxXxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxx. Xxxxx xxxxx xxx Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx.

XXXX xx Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxx xxxx xxxxxxxxxxXxxxxxXxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxxxxx. Xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxx xxxxx xxxxxxxxxxxx. Xxx Xxxxxxxx, xxx xxxx xxxxx XxxxxxXxxxxxXxxxxxxxx xxxxxxxxxxx, xxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxx xxx. Xxx Xxxxxxxxx xxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxx xXXX Xxxxxxxx xxx xx.x.xxxx, Xxxxxxxx XXx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxx xxxx xxx XxxxxxXxxxxxXxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx. Xxxx xxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxx, xxx Xxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx. Xxxx Xxx xxxx xxxx xxx Xxxxx xxxxxx xxxxxx xxxxxx, xxxxxxx Xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxx xxxxxx, xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxx Xxx. Xx xxxxxxxx Xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx.

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5. Rentenversicherung:
Aufs Krankengeld entfallende Beiträge nicht abziehbar

Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, XxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xx xxx Xxxxxx xxx xxxx xxxxxxx xxxx xxxxx Xxxxxxxxx xxx xxx xxxxx x xxxxxxx xxxxxxxxxxxx x Xxxxxxxxxxx xxxxxxxxxxxxxx xxx, xxxx xxxx xxxx xxxxxxx xxx Xxxxx xx xxx Xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx xxxxxx, xxxxxxxxxx xxxxx xxxxxxxxx xxxx xXX Xxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxxx.

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

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xxxxxx

III. Kinder

1. Behinderte Kinder:
Reicht das Gutachten eines Diplom-Psychologen aus?

Xxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxx, xxxx xxxxxx xxxxx xxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxx 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 Xxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. Xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxx xXxxxxxx, xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxx xxxxx xxxxxxxxxxx. Xx xxx xxxxxxxxxx, xx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxx, xxxxx xxxx Xxxx xxx. Xxxxxxxxx xxx xxx Xxxxx xxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxx.
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2. Kindergeld:
Wichtige Sechs-Monats-Frist bei langfristiger Erkrankung des Kindes

Xxxx xxx Xxxx xxxxxxxx xxx xx. xxx xxx xx. Xxxxxxxxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxx xxxx xxxxx Xxxxx xxxxxxxxxxx xxxx. Xxx xxxxxxxxx xx xxxxxx xxxx xxxxx xxxxxxx, xxxx xxx Xxxx xxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxx xxxxxxxx xxxx xxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxx xxxx. Xxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx:

• Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxx xxxx, xxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxx.
• Xxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxx xxxxxx, xxxx xx Xxxxxxxxxx xxxxxxxxxxx xxxxxx, xx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx xx xxxxxxx xxx xxxx xxxxx. Xx xxxxxxx Xxxx xxxx xxx Xxxxxxxxxx xxxx xxxxx xxxx xxxxxxx xxxxxxxx.
• Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxx xxx Xxxxxx xxxxx xxx xxxxxxxxxxxx, xxxxxxx xxxxxxx, xxx Xxxxxxxx xxxxx Xxxxxxxxx xxx xxx Xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx. Xx xxxxx xxxxxxx Xxxx xxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxx" xx Xxxxxxxx. Xxx xxxxx xxxxxxxxxx xxxxxx, xxxx xx xxxx xx xxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxxx xxxx xxxxx xxxxxx xxx XxxxxxXxxxxxxXxxxx xxx Xxxx. Xxx xxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxxxxx xxx xxxxx Xxxxxx xxxxxxxx xxxx. Xxxxxxxxx xxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx xxx. XxxxxxXxxxxxxxx Xxxxx xxxxx.
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• Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxx xxxxxxxx xxx.
• Xxx Xxxxxxxxxxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxx xx xxxxxxxxxxxxxxxx, xxxx xx xxxxx Xxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxx xxx, xxxxxx Xxxxxxx xxxxxxxxxxx. Xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxx, xxx Xxxxxxx xxxx xxxx xx xxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx.
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3. Kindergeld:
Kindergeldanspruch auch für die Zeit des Work-and-travel?

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• Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx x xxxx xxxxxxxxx x xx xxxxx Xxxxxxxxxxxxxxxx, xxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx xx xxxx Xxxxxx xxxx xxxx Xxxxxxxxxx xxxxxxx, xxxx xxx xxx. "xxxxxxxxxxxxxx" xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx.
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XXXXXXXXX: Xxxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx "Xxxxxxxxxxxxxxx"xXxxxxxxx xxxxxxxx, xxxxxxx xxx xxxx xxxxxxxxx xxx xxxx Xxxxxxx xxxx xxx Xxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxxxx xxx, xxxx xxx Xxxx xxxxx xxxx xxx Xxxxxx xxxxx. Xxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxx xxx XxX xXxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx, xxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx, xxxx xx xxxx xxx xxxxxxxx xxxxxxxx xx xxxxxx xX xx.x Xxx. x XXxXxxxxxxxxx xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxx xxx xxxxx Xxxxxxxxxx xxx "Xxxxxxxxxxxxxxx" xxxxxxx: Xx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx XxxxxxxxxxxxxxxxXxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxx xXX Xxxxxx, Xxxxxx xxx x.x.xxxx, x X xxxxx xxxx.

• Xxx Xxxx: Xxx xxxxxxxxxxxxx Xxxx xxx xx Xxxx xxxx xx Xxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxx xxxxxxx, xx xxxx xxx "XxxxxxxxxxxxxxxxXxxx" xx xxxxxxxxxxx. Xx Xxxxx xxxxxx Xxxxxx xxx xx xxxx xxxxxxxxxxxx, xx Xxxxxxxx xxx Xxxx xxxx xxx Xxxxx xxxx, xxxx xxxx xxxx x,x Xxxxx, xx XxxxxxXxxxxxxxxx xxx Xxxxxxx xx xxxxxxxxxxx. Xx xxxxxx Xxxx xxx xxx Xxxx xxxx xxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxxxxxxxxxx xx Xxxxxxxxxxxxx, xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxx xx xx Xxx. x Xxxx x XXxXx.
• Xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxx xxxx xxx Xxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxx xxxxx xxxxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxx xx Xxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxx xx xxxxx XXxxXXXxXxxxxxxxxxxxxx xxxxx. Xx xxx xx xxxxxxxx xxxx Xxxxxx, xxxx Xxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxx. Xx xxxxx xxxx xxxxxxxx xxxxxx xx, xx xxx Xxxx xx Xxxxxx xxxx xxx Xxxxxxx xxxx xxxxx xxxx xxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxx xxxx Xxxxxxxxxxxxxxxx

xxxxxx

4. Kinderbetreuungskosten:
Kein Abzug 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, xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 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.

Xxx Xxxxxxxxxx Xxxxxxxxxxxxx xxxxx 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 xxx. XxxxxxXxxxxxxxx Xxxx xxxxx. Xxx Xxxxx xxxxxxx, xx xxx Xxxx xxx xx xx Xxx. x Xx. x Xxxx x XXxX xxx Xxx. x xxx x xxx Xxxxxxxxxxxxx xxxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx. xx xx Xxx. x Xx. x XXxX xxxxxxxxxx xxxxxxxxxx xxxx xxxxx xxxxx xxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxx Xxxx xxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxx xxx, xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxxxxxx xxxx xx xx Xxx. x XXxXx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxx.

• 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 xxx xxxx xxx Xxxxxxxx xxxxxxx xxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxx xxx xxx Xxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxx xxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxx. x XX xx xxxxx. Xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx, xx xxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxx xxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xx xxx xxxxx xxxxxxxxxxxx, xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxx, xxx xxx Xxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxx xxx xxx xxxxxxx xxx Xxxx xxxxxxxx xxxxxx xxxxxxxx xxxx xxxx xx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxx, xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx xxxxxxx Xxxxxxxx xxxxxxxx, xxxx xxx XXXxXxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xx xxxxxxxxx xxx.
• Xx Xxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxx xxx Xxx. x Xxx. x XX xx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xx xx Xxx. x Xx. x XXxX xxxxx xxxxxxxxxxx. Xxxx xxx xxx Xxxxxxx xxxxxxxxx XXXxXxxxxxxxxx xxx xxx xxxxxxxx x.xxx XXX xxxxxxxxxx xxxxxx xxx xxx xxx xxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxx XXX.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxx: Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx

xxxxxx

IV. Kapitalerträge

1.Rechtsstreit mit Bank:
Übernahme von Verfahrenskosten nicht steuerpflichtig

Xx xxx x xxx xxxx xxxx x xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxxxxx xxxx xxxxx xxx xxxxxxxx xxxxxx, xxxx xxx xxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxxxx Xxxx xxxxxxx. Xxxxxx "xxxxx" Xxxxxx xxxxxxxxxxx xxxxxx, xxx xxx Xxxxx xxxxxxxxxx xxxx: Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxx xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx: Xxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xx xxx XXX xxxxxxxxxxx, xxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx, xxxxxxx xx xxxx xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxxxx xx Xxxxx xxx xx x Xxx. x XXxX, xxx xxx xx Xxxxxx xxx Xxxxxxxxxxxx xxx xx xx XXxX xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxx, Xx. xxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxx xxxxxx

xxxxxx

2. Aktientausch:
Neue Vereinfachungsregelung zur Steuerfalle "Barabfindung"

Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxxxxx, xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxx. Xxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxx xxxxxxxxxx x xx xxx Xxxxxxxxx. Xxxxxxxxxx xxxx xx xxxx xxxxx Xxxxxxxxxxx: Xxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxx xxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxx. xx Xxxx x XXxXx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xx Xxx. xx Xxxx x XXxX xxx xxxxxx, xxxx xx xx Xxxxxxxxxxxxxxx, Xxx xxx. Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxx xxxxx xxxxx xxxx "xxxxx" Xxxxxxxxxxxxx xxxx Xxxxxxxx xxx, xxxxxxx xxxx xxxx xxxxxxxxx xxx xxxxxx Xxxxxxx xxx xxxxx Xxxxxxx xxxxx xxxxxxxxxx xxxxx Xxxxxxx, xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxx xXxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx, xxxx. Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xx xx Xxx. xx Xxxx x XXxX xxxx xxx Xxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx, XXxXx xxxx XX X. xxxx.

• Xx xxxxxxxxxxxxxxxxx Xxxx xxxxx xxx Xxxxxxx xx xxxxxx Xxxxx Xxxxxx xxxxx XXxXxxxxxxxxxxx, xxx xx xx xxxx xxx xxxx xxxx xxxxxxxxx xxxx xx.xxx XXX xxxxxxxxxxx xxxxx. Xxxxx xxxx xxxxxx xxxxx Xxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxx xxx xxx xxxxxx xxxxxx Xxxxxx xxxxx xxxxxxx XXxXxxxxxxxxxxx xxx. Xxxxxxxxxxx xxx xx xx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxx xx.xxx XXX. Xxx Xxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxx xx.x.xxxx xxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxx xxx x xx x,xxxx xxxx. xx,xx XXX xx xxx xxxxx xxxxx Xxxxxx. Xxx Xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxx xx.xxx XXX xxx xxxxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxx xxxxxxx xx. Xxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xx xx Xxx. xx Xxxx x XXxX xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxx xxx Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx. Xxx XXX xxx xxx xxxxxx xxxxxxxxxxxxxxxx.
• Xxx xxx Xxxxxxxxxxx xxxxx xx Xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx XXxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xx Xxx. xx XXxX xxx xxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxx xxxxxxx Xxxxxxx xxx xxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x Xx. x, Xxx. x XXxX xx xxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx "xxx" xxxx xx.xxx,xx XXX.

XXXXXXX xxx xxx XXX xxx Xxxxxxxxx xxx XXXxXxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx: Xxxxxx xxx xxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx, xx xxxxxx xx xx Xxx. xx Xxxx x XXxX xxxxx Xxxxxxxxx. Xxx xxxxxxx Xxxxxxx xxx xxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x Xx. x, Xxx. x XXxX xx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, x.xx. Xxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxx xxxxxxx xxxxxxxxxxx, xxxx xx xxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx. Xxxxx xxxx xx xxxxx xxxxxxxxxxx, xxxx xxx xxxx xxxxx xxx x.x. XXXxXxxxxx xxxxxxxxxx xxxxxxxxxxx xxxx xxx XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxx xxxx xx xxx x.x.xxxx xxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxx, Xx. xxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxx, xxxxxxxxxx xxxxxxxxx xx xxxxxxx. Xxx Xxxxxxx xxxx xxx xx xxxxxxxxxxx. Xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xx xxx xx xxxxx xxxx, xxxx xx xxxx xxxxxx, xxx xxxxxxxxxxxxx Xxxxxx xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxx xx xxxxxx. Xxx xxx Xxxxxxx xxx, xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxx xx xxxx xxxxxxxxxxx xxxxx, xxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxx xxx xxx xxxxxx Xxxx xxxxxxxx. Xxxx xxx Xxxxxx xxxx xxxx xx xx Xxx. x Xxxx x XXxX xxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxx xxxxx xx Xxxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxx x.X. xxxx XXX Xxxx, Xxxxxx xxx xx.xx.xxxx, Xx. xx X xxxxx, XxxxxxXxxxxxxxx Xxxxx xxxxx.

XXXXXXXXX:xxxxxxXxx XXX xxx xxxxxxxxx xxxxx xxx Xxxxxx xxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx, xxxx xxxxxxxxxXxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx xxx x.x.xxxx xxxxxxxxx Xxxxxx, xxx xxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx, xxx xxx Xxxxxxx xxxxx xx xxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, XXXX X xxxxx xxx XXXX X xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxx, Xx. xxxxx.

XXXXXXXXX:xxxxxxXxxxx xxx xxx Xxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxx. Xxx xxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx. Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxxxx XXxxxxxxxxxxxxxxx XxxxxXxx xx xxxxxxx Xxxxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xXXXxXxxxxxx xxx x.x.xxxx, XXXX X xxxx, XXXX X xxxxx, XXXX X xxxx, XXXX X xxxxx, XXXX X xxxxxx XXXX X xxxxx xx Xxxxxxx Xxxxxxx xxx XxxXxxxxXxx, XxxxxxXxxxxxxxx Xxxxxxxx xxxxx. Xxxxxxxxxxxx xxx xxx XXX xxx Xxxxxx xxx x.x.xxxx xXXXX X xxxxxx xx XxxxxxxxXxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. XxxxxxXxxxxxxxx Xxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx xxx XXXxXxxxxxxxx xxx xx.x.xxxx xXXxXx xxxx X X. xxxx, xxxx xxxxxxxx xxx Xxx Xxxxxxx X.X., xxxxxxxxx xxxx. XxxxxxXxxxxxxxx XxxxxXxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx

xxxxxx

V. Eigenheim und Vermietung

1. Online-Vermietungsportale:
Hamburger Steuerfahndung versendet erneut Daten

Xxx Xxxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx x xxxxxxxx Xxxxxx x xxxxxx Xxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx. Xxx Xxxxx xxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxx xxxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxx. Xx xxxxxx Xxxxx xx Xxxxxxxxxxxxxxxxxxxx xxx xx. xx.xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxx x Xxx. XXX xxx.

Xxxxxxx xxxxx xxxxxxx xx Xxxx xxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxx xx. x.xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxx xxxxxxxxx xx. xxx Xxx. XXxXxxxxx xxxxxxxxxx xxxxxx xxxxx, xxx xx xxx Xxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxx xx Xxxxxxxxxxx xx Xxxxx xxx xx. x Xxx. XXX xxxxxxxx. Xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx Xxxxxxx, xxx xxxxx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxx, xxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxxxxxxx xXxxxxx: Xxxxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxx xxx x.x.xxxxx.

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xxxxxx

2. Fotovoltaikanlagen:
Investitionsabzugsbeträge rückgängig machen

Xxxxxxxxxxxx xxxx xxx x.x.xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxx xx xx xXx xxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxx xxx xx xXx xxx Xxxxx xxxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxx xxx xx xx xXx xx XxxxxxXxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx.

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3. Fotovoltaikanlagen:
Ab 2022 kein Betriebsausgabenabzug mehr

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Xx xxxxxx xxxxxxxxxx xxx Xxxxx, xxxx xxxxxxxxxxxx xxx "xxxxxxxxxxxxx" xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxxx xxxx xxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xx xXx. Xxx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxx xxx Xxxx xxxx xxxxx xx xx xxxxx XxxxxxxxxxxxxXxxxxxxxxxx, xxx xx Xxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxxx.xxxxxxXxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxx xxxx, xxxx xxx Xxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxx xxxxx xxxx. Xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxx xxxxx xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx
Xxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxx XXXxXxxxxxxxx xxx xx.x.xxxx xXX X x x X xxxxxxxxxxxxx :xxxx xxxx xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxx. Xx xxxx xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxx xxxx xxxx, xxxx xx xxxxx xx xxx "xxxxxxxxxxxxx" Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx x XxxxxxxxXxxxxx xxxxxxxxx. Xxxx xxxx xx xxx xxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxxxxx xxxx xx xxxxx xxx xx xxxx xxxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxx xxxx xxx Xxxxxxx, xxxxxxx xxxxxxxxxxxxxx xxxx xx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xx xxxx xxxxxxx xxxxxx, xxxx xxxx xxx Xxxx xxxx xxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxx xx xxx x. Xxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxxx Xxx Xxxxxxxxxxxxxxxx xxxxxx, xxx xxxx xxx Xxxx xxx xxxx xxxxxxxxx, xxxx xxxx xx xxxx xxxx xxxxxxx xxxxxxx xxxxxx, xxxxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxx XxxX xxxxxxxxxx xxx xxx Xxxxxx xxxxxxx xxxxxx. Xxx xxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxx xxxxx xxx, xxxx xxxx x xxxxxxxxxx x xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxx Xxxxx xxxx xxxx xxxx xxx Xxxx xx xxxxxxx Xxxxxxx xxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx, xxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

Xxxxxxxx:
Xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxx xxxxxxxxx, xxx xxx Xxxxxxx xxxxxx xxxxxxxx. Xxx xxx Xxxx xxx Xxxxxxxxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxx. Xxx xxxxxxxx Xxxxx xxxx xxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxxx, xxxxxxxxxxxx xxx Xxxx xxxxxxxxxxx.
Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx, xxxxxx xxx Xxxxx xx xxx Xxxxxxx xxxxxxxxxx xxxx. Xxxx xxx xxxxxxxxxxxxx Xxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxXx xxx xxxxxxxxxx Xxxxxx xxxx xxxxx xxxx xx xx Xxx. x XXxX xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

Auch Abschreibungen für Fotovoltaikanlagen gehen ab 2022 verloren

Xx xxxx xxxxxxxxxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxx xx xxx xxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxx. xxxxx xxxx Xxxxxxxx xxxxxx xxxxxxx. Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxx xxxxx Xxxxxx xx Xxxxx xxxx, xx xxxx xxxxxxxxx xxxxxxxxx

Xxxxxxx: Xx, xxxxx xxxx xxxxxxxxxxx xxxxxx. xx x Xx. xx xxx xxxx "XxxxxXxxxxxxx" xxx xxxxx "XxxxxXxxxxxxxxx." Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx x xxx xxxx xxxxxxx xxxxxxxxxxx x 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 xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.

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

Xxxxxxxxxxxx xxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx XxX xxxxx xxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxx xxxx xx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx x. Xxxxxx xxxx xxxxxxxxxxx xxxxxx. Xxxxx xxxxxx xxx Xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxx xxxxxx, xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx. Xxxx x xxxxxxxxxxx x xxxx xxxxxx xxxxxx, xxxx xxxxx xxxxx xxxx Xxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx xxxx xxxx xxxx xxxxxxxxx "xxxxxxxx" xxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxx Xxxxxxx xx xxxx

xxxxxx

4. Fotovoltaikanlagen:
Abzug von Handwerkerleistungen nach § 35a EStG

Xxxxxxxxxxxx xxxx xxx x.x.xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxx xx xx xXx xxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxx xxx xx xXx xxx Xxxxx xxxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxx xxx xx xx xXx xx XxxxxxXxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxx: Xxxxxxxx xxxxxxx, xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx xx xx xx Xxx. x XXxX xxxxxxxx. Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxxxx xxxxxxxxxxxx. Xxx xx xxxxxx xxxx xxx Xxxxx, xx xxx Xxxxx xxx Xxxxxx xxxxxxxxxx xxxx xx xxx XXxX xx Xxxxxxxx xxxxx, xxxx xxxxxx xxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxx Xxxxxxx xxx xx Xxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx.

Xxxxxxx: Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxx xxxxxxxx, xxxxxx xx xxxxxxxxXxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

Xxxxxxxxx xxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxx xxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xxx xxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxx. Xxx xxxxx xxxxx xxx Xxxxx xxx Xxxxxx xxxx xx xxx XXxX xxxxx xx Xxxxxxxx. Xxxx xxx XXX xxx xxx Xxxxxxxx xxx xxxxxxxx xx xxx xxxxxxxxx XXXxXxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx.

Xxxxxxx xxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxx xxxxx xxxxxxxxx, xxxx xxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx. Xxxxxxxxxxx xxxx Xxxxxxxx, xxx xxx, xx xxxx xx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx.

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

XXXXXXXXX: Xxxx Xxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxx xxxxx xxx xxxx Xxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx.xxxxxx

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxxxxx: Xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxx Xxxxxxx xx xxxx
• Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx

xxxxxx

VI. Renten und Pensionen

1. Rürup-Vertrag:
BU-Rente mitunter nur mit niedrigem Ertragsanteil steuerbar

Xxx xxxxx XxxxxxXxxxxxxxxxxxxxxxxx, xxx xx xxxxxxxxx XxxxxxxXxxxx, xxxx xxx Xxxxxxxxx xxxx xx xxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxx x xxxxxxxxx xxxxx x Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xx xxxx xxxx xx xx Xxxxxxxxxxxxxxxxx. xx,x Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxx XxxxxxxXxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxx xxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxx xxxxxx, xxxx xxx xx Xxxxxxx xxx Xxxxxxxxx xxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxxxx Xxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xx, Xx. xxx. Xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx, xxxxx xxx Xxxxxxxxxxx xxxxxxxx

Xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxx XxxxxxXxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxxxx. Xxxx xxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx xxx. XxxxxxXxxxxxxxx Xxx xxxxx.

XXXXXXX xxx xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx "xxxxxxxxxxxx" XxxxxxxXxxxxxx xx Xxxxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxxx xXxxxxxx. XX, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxx xxx Xxxxxxx xxxxxxxx, xxx xxx xx xxxx xxxxxxxxxxxxx xxxxx. Xx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxx xxx x. Xxxx xxxx xxxx xxxxxxxxxx Xxxxx xxx xxx xxx "Xxxxxxxxxxxxxxxxxxxx" x xxxxxxxxxx xxx x. Xxxx xxxx x xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxxxxxxxx Xxxxx. Xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx XxxxxxxXxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxx xxxx xxxx xxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx, xxxx xxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xx.x Xxxx x Xxxxxx. xx xxx XXxXx xx xxxxxxxxxx xxx. Xxx Xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xx Xxx. x XXxXXx xxxxxxxx xxxxxx.
• Xxx Xxxxx xxxxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxx xxxx xxxx xxxxx xxx xxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxx, xxxx xxxx "xxxxxxxxxxx" Xxxxxxxxxxx xxx xxxx xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxx. Xx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxx xx xxxx xxxxx, xxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xxxx xxxxxxxx xxxxxx. Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx, xxxxx xxx xxxx xxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx x xxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx x xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxx xxx xxxxx.

XXXXXXXXX:xxxxxxXx xxxx xxxx xxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxxx Xxxxx xxxx xxxx xxxxxxxxx xxxx. Xxxxx xxxxxx xxx xxxx xxxxx xxx xxx Xxxxxxxx xxxxxxxxx xxxxxx, xxx Xxxxxxxxx xxxxx xxxxx xxxxxx Xxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxx. Xxxxxxxxxxx xxxxxxx xx xx xxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxx xx xxxxxxxxx Xxxxxx x xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx x xx xxxxx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx xxxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxx xxxx xxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xx xxx Xxxxxxxx xxxxxxxx xXx. X X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxx: Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx
• Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxxxx

xxxxxx

VII. Schenkung und Erbschaft

1. Erbschaft- und Schenkungsteuer:
Verfassungsklage Bayerns liegt nun vor

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

Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxx xxxxx xxxxxxxxxXx. x XxX xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx.x.xxxx xxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx:xxxxxx"Xxx xxx Xxxxxx xxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxx xxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx, xxxx xxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx."

XXXXXXXXX:xxxxxxXxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx xxxx xxx xxxx xxxxx xxxx xxx Xxxxxxxxx xxxxxxxx, xxxx xx x xxxx x xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxx. Xxxxx xxxxxxxx xxx xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxx xxxxxxxx. Xxx xx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxxxx xxxxxxxx. Xxxx xxx xx xxxx: Xx xxxx xxxx xxxxx xxxxxxx, xx xxxxxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxx xx xxxxxxxxx xxx xxx Xxxxx xxx xxxxxxx Xxxxxxxxxx xx xxxxxxxxxx, xxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxxx Xxxxxxxxx, xxxxxxxxx xxx xxxxx Xxxxxx xxx Xxxxx xxx Xxxxxxxxxx,xxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx Xxxx xxxxxx.xxxxxxXxxxxxx: Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxx Xxxxxxxxx: Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxx

xxxxxx

2. Erbschaft:
Rechtsberatungskosten zur Erbauseinandersetzung sind abziehbar

Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx. Xxxxxxxxxx xxxxxx xxxxx xxxx Xxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx. Xx xxxx xx "xxxxx" Xxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxx xxxxxxxxx xxxx Xxxxxx xxxxxxxx:

• Xx xxx Xxxx x xxxxxxxx xxx Xxxxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x x. x XxxXxXx. Xxx Xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxx xxx xxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxxx.
• Xx xxx Xxxx x xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx, xxx Xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxx, xxx xxx Xxxxxxxx xxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxx. Xxxxxxxx xxxx xxxxxxxxx xxx Xxxxxx xxx xx.xxx XXX xxxx Xxxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x Xxxx x x. x XxxXxXx. Xxxxxx xxxxxxx Xxxxxx xxxxxxxxxx xxxx, xxxxxxx xxxxx xxxxxxx xxxxxxx xxxxxx, xxxx xxxx xxxx xxx xx Xxxxxxxxx xxxxxxxxxxxx xX X xx.x XxxXxXx.
• Xx xxx Xxxx x xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XxxXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x Xxxx x XxxXxX xx xxxxxxxxxxxxxxxx xxxx, xxxx xx xxx "Xxxx x" xxxxxxxx xXX Xxxxx, Xxxxxx xxx x.x.xxxx, x X xxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxx xxxxxxxx xxx xxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxx. Xx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxx xxx Xxxxxx xxxxxxxxxx xxx, xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxx xx. Xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxx xxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx, xxx xxx Xxxx xxxxxxxxx xxxxxx, xx xxxxxxxxx xxx Xxxx xxxxxxxx xx xxxxxxx xx.X. Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxxxx xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxx Xxxxxxx. Xxxxxxxxxxxx, xxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxx xxxxxxx, xxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxx xxxxxxxxxxx.
• Xxxxxxxxxxx: Xxxxx "Xxxxxxxxxx xxx Xxxxxxxxxx" xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xxxx XXX xx xxxxxxxxx. Xx Xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx. Xxx xx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xx Xxx. x Xx. x Xxxx x XxxXxXx. Xxxxx xxx xx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxxxx xxx xxx xx xxxxxxxxxxxxxx xxx xxxxxx Xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx.

XXXXXXXXX:xxxxxxXx xxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxxxxx xxxxx xxx Xx. XX X xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxx XXXxXxxxxxxxx xxx Xxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xx Xxxxxxxxxxx xxx xx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx. Xxx xxxxx xx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxx XX Xxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x Xxxx x XxxXxX.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxx Xxxxxxxxx: Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxx

xxxxxx

VIII. Selbstständige

1. Künstlersozialversicherung:
Abgabe bleibt im Jahr 2024 bei 5,0 Prozent

Xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxx xxxx xXXXxXX xxxxx xxxxxxxxxxx. Xxxx xxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxx xxx x,x Xxxxxxx xxxxxxx.

Xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx XxxxxxxXxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xx Xxxx xxxx xx xxxx xx Xxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxx xxxx xxx xxxx xxxx xxxxxxxxx Xxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxx xxx x xxxxx xxxxxxxxx x xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxx xxxxx, xxx xx xxxxxxxxx xx xxxxxxxx xxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xx Xxxx xxxx xxxxxx xxx Xxxxx xxx xxx xxx Xxxxxxxx xxxxxxxx. Xxxx xxx xxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxx xxxxx xxx Xxx. XXX xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx xx xxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x,x Xxxxxxx xxxxxxxxxxx xxxxxx xxxx x xx xxx XXXX xx xxxxx Xxxxxxxxxxxxxxxx xxx xx.x.xxxx.

xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxx xxx.xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxx, xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx, xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxxxxxx xxxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxxxxx x,x Xxxxxxx. Xxxxxxxxxxxxxxxxxxx xxxx xxxx xx xxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxx.

xxxxxx

2. Firmenwagen:
Versteuerung eines Privatanteils für Handwerkerwagen?

Xxxx xxxxx Xxxxxxxxxxx, xxx xxxx xxxxxx xxxxxxx xxxxxx xxxx, xxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx, xxx xxxx xxxxxxxx xxxx xxx xx xxxxxxxxx XxxxXxxxxxxxXxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx, xxxx xxx Xxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx xxxxx, xx xxxxxxx xxx "Xxxxxx xxx xxxxxx Xxxxxxxxx" xxxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx x xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xx.xx.xxxx xXXXX X xxxxxx.

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xxxxxx

3. GmbH:
Geringes Geschäftsführergehalt neben voller Pension möglich

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xxxxxx

4. Betriebsfeier:
Vorsteuerabzug nur bei Kosten bis 110 EUR pro Teilnehmer

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xxxxxx

5. Meldepflichten digitaler Plattformbetreiber:
Fragen-Antworten-Katalog des BZSt veröffentlicht

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xxxxxx

IX. Steuergrundlagen

1. Änderung von Steuerbescheiden:
Verspätete Datenübermittlung der DRV

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xxxxxx

2. Verbindliche Auskunft:
Mehrfache Gebühren für die gleiche Auskunft rechtens?

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X. Ausland

1. Grenzgänger Luxemburg:
Ausweitung der Bagatellregelung bei der Besteuerung

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xxxxxx

2. Grenzgänger Luxemburg:
Verbesserung bei der Sozialversicherung

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