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

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Xxxxx Xxxxxxx, xxxxxx Xxxxx,

xx x. Xxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xXXXx, xxxxxx xxxxxxx xxx "Xxxxxxxxxxxxxx", xxxxxxxxxxxxx. Xx xxx xx Xxxxxxx xxxx xxxxx xxx Xxxxxx xxxxxxxxxx xxxxxx xxx xxx Xxxxxx xxxxxx xxxx xxxxx xxxxx xx. Xxx xxxxxx xxxxx xxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxx, xxxxx Xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx XXXxXxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xx xxxxx xxxxxxxx, xxxx xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxx xxxxxx.

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

Xxxxxxxxxxx xxx xxx xxxx xxxxxxxxx Xxxxxxx, xxx xxxxxxxxxx xxxxxxxxxx xxxx xxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxx, xxx xxx xxxx xxx xxxxxxx xxxxxxxxxxx xxxxxxx. Xxxx xxxxxx xxxxxxxxxxxx: Xxx xxxxxxx xxxx xxxxxx xxxxxxxx xxx xxxxxxxxxxxx, xxxx xxx xxx xxxxxxxxx xxxxx xxxxx Xxxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxx xxx xxxxx xxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx, xx xxxxxxx xx xxxxxxxxxxx, xxxxxxx xxxx xxx xxx "xxxxxxxx " Xxxxxxx xxx, xx Xxxxxx xxx Xxxxxxxxxx xx xxxxxx xxx. xx xxx Xxxx xxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxxx xxxxxx, xxxx xxxxx Xxxx xxxxxxxxxxxxxxx xxx xxx xxx xxxxx xxxx xxxxx xx xxxxx Xxxxxxxxxxxxxx xxxxxx. Xxx xxxxx xxxxx Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxx xxxxxxx. Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xx xxxxx xx xxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx. Xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxx xx xxx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxx xxx xxxxxx. Xxx xxxxxxx xxxx xxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxx xxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxx xxx xx xxxxxxxx xxxxxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxxx xxxx, xxxx xxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx "xxxxxxx" xxxxxx.

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

Xxxx xxxx Xxxxxx xxxx xx xxx Xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx, xxxxxxx xxx Xxxxx xx xxxxxx XxxxxxXxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx, xxxxx Xxx xxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx x xxxx xx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxx, xxx Xxxxxxxxx xxxx xxx Xxxxxx. Xxx Xxxxxxxxxxxx, xx, xxxx xxx xxx Xxx Xxx Xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx Xxxxx xxxx xxxxxx xxxxx xxxxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxx

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Xxxxxxxxx Xxxxxxxxxxx

xxxxxx

I. Beruflicher Bereich

1. Auswärtstätigkeit:
Was ist bei Nutzung des privaten Fahrrads absetzbar?

Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxxx xxxx Xxxx xxx Xxxxxxxx xxxxxxxx xxx x Xxx. x Xx. x XXxXx. Xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxx xx Xxxx xxx xx xxx xx. Xxxxxxxxxxxxxxxxxxxx xx Xxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxx xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xx, xxxx xxxx xxxx, xxxx Xxx xxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxxx Xxxxxxxxxxxx, xxxxx xxx Xxxxx xxxxxx xxx. Xxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxx Xxx xxxxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxx xxxxxxxx xx Xxxx xx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxx xxx xxxxx xxxxxxxxx xxxx xxxx xxxxx xxx Xxx, xxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxx, xxx xxxxxxx XxxxxxxxxxXxxxxxxxxx xxxxxx Xxxxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxx Xxxxxxxxx xXXXxXXXx xxxxxx, xxxxxx xx xxxxxx xxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxx.

XXXXXXX xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxxXxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xXXxXxxxxxxxxx xxxxxxx, X. xxx.

• Xxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xx xxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxx x Xxx. x Xxxx x Xx. xx XXxXx xx x Xx. xx xxxx xx XXxXx.
• Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxx Xxxxxxxx, xx xxx Xxxxxxxx xxxx xxx Xxxxxxx, xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxx xxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xX x.x Xxx. x Xxxx x XXxXx.
• Xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxx, xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xx xxxxxx, xxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xx xx x XXXX xxxx xxxx xxxxxxxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx:
• xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxx: x,xx XXX,
• xxxx xxxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxx x,xx XXX xxx xxxxxxxxxx Xxxxxxxxx.
• Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx XXXX xxxxxx xxxxx. Xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx, xxxxxxx xxxxx xxxxx xxxx xx x Xxx. x Xxxx x Xx. xx Xxxx x XXxX xxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxx Xxxxx xxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxx xx XXXxXxxxxxxxx xx.xx.xxxx xXXxXx xxxx X X.xxxx, Xx. xxx xxxxxxxxxxx. Xxxx xxx Xxxxxxx xxxxx Xxxxxxxx xxxx xx xxxx xxxx xxxxx Xxxxxxxxx xxxxx xxxxxx xxxxxxx xxxxxxxx x,xx XXX xxxxxxxxx xxxxxx.

XXXXX:xxxxxxXxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxx xxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxx xxxx xx xxxxxx Xxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxx, xx xxx Xxxxxxx xxxxxxxxxxxxxxxxx xxx Xxxxxxx xXxxxxxxx xxxx xxx Xxxxxxxxxxxxx xXxXxxxxxx, XxXxxxx xxxxxxxxxxx xxx. Xxxxxxxxx xxxx XxxxxxxxXxxxxxxxxx, xxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx. Xxxxxx xxxxxxx Xxx x.X. xxxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxx: Xxx Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx

xxxxxx

2. Arbeitszimmer:
Wie Homeoffice und Homework jetzt berücksichtigt werden

Xxxxxx xxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx" xxxxxx. Xxxxxx xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx. Xxx xx xxxxxx Xxxxxx xxxx xxx Xxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xx xxxxxx xxx x Xxx. x Xx. xx x.X.x. xx x Xxx. x XXxXx. Xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx xxx Xxxxxxxxxxxx. Xx xxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxx Xxxx xxx Xxxxxx xxxxxxx xxxx xxxx xxx xxxx xxxxxx Xxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxx xxxxx.

Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx, xxx x.X. Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xx.X. Xxxxxxx, Xxxxxxxx, Xxxxxxxxx, Xxxxxxx. Xxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxx x.X. Xxxxxxxxxxx xxxx XXxXxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxx, xxx x.X. Xxxxxxxxxxxxx.

Xx xxx x.x.xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxx xxxx "Xxxxxxxxxx" xxx "Xxxxxxxx"xxxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxxxx xxxx Xxxxxx xx xxxxxxxxxxxxx xxxx xxx x Xxx. x Xx. xx xxx xx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxxx:

x. Xxx Xxxxxxxxxxxxx xxxxxx xxx "Xxxxxxxxxxx" xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx:xxxxxxXxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxx x xxx xxxxxxx x xx xxxxxxxxxxxxxx Xxxxx xxxx x xxx x xxx xxxxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxx xxxx xxx "xxxxxx" xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxx, xx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxx xxxx XXxXxxxxxxxx, xxx xx xxx xxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx.

x. Xxxx Xxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxx xx Xxxxx xxxxxxxxx:xxxxxxXx xxxxxx Xxxx xxxx xxxx xxxxx Xxx xxxx Xxxxxxxxxxxxxx xxx x XXX xxxx xxxxxxx xxx Xxxx, xxxxxxxxxx xxxx x.xxx XXX xxx Xxxx, xxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxx Xxxxxxxxxxxxxx xx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xx xx xxxxx Xxxxxxxxxxx, xx Xxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxxx Xxxx xxxxxxxxxx xxxx, xxxxx xxxxxx xxxxxx Xxxxxxxxxxx.

Arbeitszimmer als Mittelpunkt

Xxx xxxx xxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xx xxx "Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx" xxxxxx xxx x Xxx. x Xxxx x Xx. xx Xxxx x XXxXx. Xxxx xxxx xxxxxxxx Xxxxxxxxxxxx xx xxxxxxxx:

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

Xxxxxxxx x:
X xxx X xxxxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx xx x xxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxxx X xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx x.xxx XXX xxx xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx.
X xxxx x.xxx XXX xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx. X xxxx xxxx xxx xx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx x XXX xxx Xxx.

Xxxxxxxx x:
X xxx X xxxxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxx xxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx.

Berufliche Tätigkeit zu Hause, aber kein Mittelpunkt

Xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xx Xxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxx xxxx xx xxx Xxxxxxxx, xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxxx xxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx. Xxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxx Xxxx, xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxxxx xxxxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxx, x.X. xx xxxxx Xxxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxx, Xxxxx xxx Xxxxxx. Xx xxx Xxxxxx xxxx xxx xxxx xxxxxxx xxxxxxxxxx, xxx xx Xxxxx xxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx, xxxxx Xxxxxxxxxxxxxx xxx x XXX xxx Xxx, xxxxxxx xxx XXX xx Xxxx, xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxx xxx XxxxxxxxxxxXxxxxxxxx. Xxx xxxx xx xxxx xxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xx.

• Xx xxx x.x.xxxx xxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx x XXX xxxxxxxxx xxx x XXX xxx Xxx xxx xxxx xxxx xxxxxxx xxx xxxxx xxxxxx xxx XxxxxxxxxXxxx xxxxxxxx. Xxxxxx xxx xxxxxx xxx XXX xxxxxxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxx xxx x Xxx. x Xx. xx XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxxx.
• Xxx xxxxxxxxx Xxxxxxx xxx "XxxxxxxxxxxXxxxxxxxx" xxx xxxxxxxxxxx, xx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx x xxxx xxxxxxxxxxx, xx xx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx. Xxxxxxx xxxx xxxxxxx xxx xxxxx XxxxxxxxxXxxxxxxxx xxxx xxxxxxx xxx xxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx.
• Xx xxx Xxxxxxxxxxxxxx xx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xx xx Xxxxxxxxxxxx, xx xxxxx Xxxxxxxxxxx xxxx xx xxxxx xxxxxxxxxx Xxxx xxxxxxxxxx xxxx, xxxxx xxxxxx xxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxx xxxx xxxx xXxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx.
• Xxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxx Xxxxxx xxx x XXX xxxx xxxxx Xxx xxxxxxxx, xx xxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx "xxxxxxxxxxxx" xx xxx Xxxxxxx xxxxxxxxx xxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx. "xxxxxxxxxxxx" xxx xxxx xxxxxxxxx Xxxxxxxxxx. Xxxxxx xxxx xxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxx.
• Xxxxxxxxxxxxx: Xxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xx Xxxx xxxxxxxx xxxx Xxxx x x XXXx. Xxx Xxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx.
• Xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx: Xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxx, Xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxxx. Xxx xxxx xxxx xxxx, xxxx xx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xxx x XXX xxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxx xxxx xxxx xxxx xxxxx, xxxx xx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.
• Xxxxxxxxxxxx: xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxx, xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx x XXX xxx xxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx.
• Xxxxxxxxx Xxxxxxxx: Xxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxxxxxxx xxxx, xxxx Xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxxx x xxxxxx xxx xxxxxx Xxxxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxx. Xxx xxxxxx, xxxx Xxxxxxxxxxxxxxx xxxx xx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx x.xxx XXX xxxxxxxx.
• Xxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xx xxxxxxxxxx Xxxx xxxxxxxxx xx xxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxx Xxx xxx Xxxxx xxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxx, Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxx: Xxx Xxxxxx xx xxx Xxxxxxxxxx xxxx

xxxxxx

3. Homework:
Sind zusätzlich zur Tagespauschale auch Fahrtkosten absetzbar?

Xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx, xxxx Xxxxxxxxx: Xxxx xxxxx Xxx, xx xxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxxxxxxxXxxxxxxxxxxxxx xxx x XXX, xxxxxxx x.xxx XXX xx Xxxx, xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx x Xxx. x Xx. xx XXxXx.

Xxx Xxxxx xxx, xx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx xx xxxxxxxxxxxxx, xx xxx Xxxxxxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxx xxxx xx Xxxxxx xxxxx "Xxxxxxxxxxxxxxxxxxx" xxxxxxxxxxxxx xxxxxx xXxxxxxxxxx. Xxx xxxx xxxx xx xxxxxxxx xxxx Xxxxxxxxxxxxxx, xxxx "xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx" xxxxxxxxx xxx.

Kommen wir zunächst zum Grundfall:

• Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxx xxx Xxxxxxxx xxxxxxxxxxx xx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx x XXX xxxxx xxxxxxxxx xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xx xxxxxx Xxxxxxx xxxxx xx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxx xx, xx xxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx.
• Xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx:xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx, xxxx xx xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xXxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxxx xx xxxxxx Xxx "xxxxxxxxxxxx xx xxx Xxxxxxx" xxxxxxxxxx xxxx, x.x. xx xxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx.

Xxxxxxxx x:
Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xx xxxxx Xxx xxxx xxx xxx Xxxxxxxxx xXxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxx xx xxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxx xxxxxx Xxx xxxxxx Xxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxx, x.x. xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxx.

Xxxxxxxx x:
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Sonderregelung "kein anderer Arbeitsplatz":

Xxxxx xxxx xxx xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx "xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xx xxx Xxxxxxx xxx xx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx. Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx "xxxxxxxxxxxx xx xxx Xxxxxxx" xxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxxx xxxxxx xxx xxx xxxxx Xxxxxx xx, xxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxx, xxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxx xxxxxxxx xxx x:xx Xxx xxx xx:xx Xxx xx xxx Xxxxxx xxx xxxxxxxx xxxxxxxxxxx xxx xx:xx Xxx xxx xx:xx Xxx xx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx Xxxxx Xxxxxxxx xx xxx Xxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxx Xxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxx: Xxx Xxxxxx xx xxx Xxxxxxxxxx xxxx

xxxxxx

4. Firmenwagen:
Keine Minderung des Nutzungswerts um Garagenkosten

Xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx, xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxx xxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx. Xxxxxx xxxxxxxxx Xxxxxxx xxxx xxxxxxxx xxxx xxx XxxxXxxxxxxxXxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxx xxxxx xx xxx, xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxx, xx xxx xxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx x xxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxx x xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx XxxxxxxxXxX xxxxxxxxxxxxxxxxxxxxxx xxxx, xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx, xxx Xxxxxxxx xx xxx Xxxxxx xxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxxx.

• Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxx, xxx xxxx xxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxx, xx xxx Xxxxxxxx xxxxxx xx xxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx.
• Xxxxx xxxxxxxxxxxxxxxxxxx XxxxXxxxxx xxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxx, xxx xxxxxxxxxxx xxx xxx XxxxXxxxxxx xxxxxxxxxxxxxxx xxx. xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xx xxxxxxx, xxx x.X. xxx xx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx.
• XxxxxxxxxXxxxxxxxxxxxxxxxxxxxx Xxxx xxx XxxxxxxxxXxX xxxx xxxxx xxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxx. Xxx Xxxxxxx xxx Xxxxxx xxx xx Xxxxxxxxxxx xxxxx xxxxxxxxx, xx xxx Xxxxxxxx xxxxxx xx xxxxxxx. Xxx Xxxxxxxxxxxxx xx xxx Xxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx. xxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xx xxx xxxxxxx Xxxxxx xxx xxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxx. xxxxxxxxx, xx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xx xxxxxxx. Xxx Xxxxxxx xxx Xxxxxxx, xxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxx xxxx Xxxxx xxx Xxxx xxxxx xxx xxxx xx xxx Xxxx xxx Xxxxxxx xxx Xxxxxx xxxxx xxxxxx xxxxxxxxxxx xxxxx, xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxx xx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxx, xx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx Xxxxxxxxxxx xxxxx xx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx. Xxxx xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx XXXxXxxxxxx xxxx xxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxx xxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx "xxxxxxx", xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xx xxx Xxxxxx xxxxxxxx xxx xx xxxxxxxxxxxx xxxx xx xxxxx Xxxxxxx xxxx Xxxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx

xxxxxx

5. Doppelter Haushalt:
Fallen Energiekosten 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 xxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxxx xxxxxxxxx xxx x Xxx. x Xx. x XXxXx. Xxx Xxxxx xxx, xx xxxx Xxxxxx xxxx Xxxxxxx, xxxx xxxx Xxxxx, Xxxxxxx xxx Xxxxxxxxxx, xxxxx xxx x.xxxxXxxxxXxxxxx xxxxxx. Xxxxx: Xxxx xxxxxxxx xxx xxx Xxxxx xxxxx.

Die Auffassung des BMF

Xxx XXX xxxxx xx xxxxxx Xxxxxxxxx xxx xx.xx.xxxx xXXxXx xxxx X X. xxxxx xxx xxxxx Xxxxxxxx: "Xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxx,xxxxxxXxxxxxxxxxxxxx, Xxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxx xxxx Xxxxxxxxxxxxxx xxxx XxxxXxxxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx ..... " Xxx Xxxxxxx "Xxxxxxxxxxxxxx" xxxx xxxxxxxxxx xxxxx xxxxxx xxxxxxxxx.

Die Auffassung des BFH

Xxx XXX xxxxxx xx xxxxxx Xxxxxx xxx x.x.xxxx xXX X xxxxx, XXxXx xxxx XX X. xxxx xxx: "Xxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxx xx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx x.X. xxx xx x Xxx. x Xxxx x Xx. x Xxxx x XXxX, xxx xxxxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx, xx xxx Xxxxxxxxxx xx xxxxxx, xxxxxx xxx xxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxx, xxxxxxx xx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx XxX xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxx, xxxxxx xxx xxx xxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxx.xxxxxxXxxx xxxx xxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx..., xx xxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxxx xxx xxxx Xxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxxx."

Xx xxxxx Xxxxxxxxxxxx, xxx xxxx xx xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxx xxx, xxxxxxxx xxx XXX xxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx xxxx XX X. xxx: "Xx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxx x.x. xxx Xxxxxxxx x xx Xxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx Xxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx x xxxxx xxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxXxxxxxx, Xxxxx, Xxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxx."

Xxxx xxxxxxx xxx Xxxxxxxxxx xxxx xx xxxx, xxx xxxxxx, Xxxxxx xxxx Xxxxx, Xxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxx xxx x.xxxxXxxxxXxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xXxxxxxXxxxx xxxxxxx x.xxx XXX xxxxxxxx. XXXX:

Die aktuelle Auffassung des FG Mecklenburg-Vorpommern

Xxx Xxxxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx x!x Xxxxxx xxxxxxxx, xx xxx xx xxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx: "Xxxxxxx xxxxxxxxx xx xxx xxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx, xx xxx xxXxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xx xxxxxxx, xxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxx x.xxx XXX xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxxx xxxxxx. Xxx xxxx xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxx xxx xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxx, xxxxxxxxxxxx Xxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx.xxxxxxXxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xXxxxxxxxxxxxx Xxxxxxxxx, xxxx:xxxxx.xxxxxxxx.xxxXxxxxxxXxxxxxxxxxxx xxx XxxxxxxXxxxxxxxx, Xxxxxx xxx XxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx."

XXXXXXXXX:xxxxxxXxx Xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx, xxxx xx xxxx xxx XX XxxxxxxxxxxxXxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxx xxx XX x xxx Xxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx x xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx. Xx xxx Xxxxxx xxx xxx XXX xxx Xxxxxxx xxx XX XxxxxxxxxxxxXxxxxxxxxx xxxxxx, xxx xxxx xxxxxxxxx xxxxxxxx, xxxx xx Xxxxxxxxxxxxxxx xxxxxxx Xxx xxxx xxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxx xxxx Xxxxxxx xxxxxxx xxxxxx, xxxx xxxx xxx x.xxxxXxxxxXxxxxx xxxxxxxxxxxxxx xxxx. Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx, xxxxxx xxxxx xxx XX XxxxxxxxxxxxXxxxxxxxxx xxxxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx Xxxxxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx

xxxxxx

6. Verlust des Arbeitsplatzes:
Abfindung kann ins Zeitwertkonto eingezahlt werden

Xxx xxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxxx Xxxxxxxxx. Xxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx xx xxxxxxxxx XxxxxxxxxXxxxxxxx, xxx xxxxxxxx xxx xxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxxxxx. Xxx xxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxx, xx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxxx, xxx xx xxxx Xxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxxxxxxx xx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxx x Xx. xx XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxx, xxx xxxxxx, xxxx Xxxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxx, xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx "XxxxxxxxxxxxxXxxxxxxxx" xxxxxxxx xxxxx. Xxxxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx XXX XX xxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx xXXXx Xxxx xxxxxxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx, xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxx xxx xxxxxxx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx. Xxx Xxxxxxxxx xxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxx, xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx. Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxx xx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxx xxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxx xxx XXX Xxxx xxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxx xxx. Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx.
• Xxxxxxxxxxx: Xx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxx. Xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxx xxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxx xx, xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx XXX Xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx, xxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx. Xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx "xxxxxxxxxxxx" xxxxxx xxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx xxxxxxx xxx xxxx xxxxxxx xxxxxx xxxxxx. Xxxxxxx xxx xxx XXX xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx XXX Xxxx xxx xxxxxxxxxxxxxx xx. Xxxxxxxxxx xxxxxx xxxx xx, xxxx xxx XXX Xxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxx xxx XXX Xxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx. Xxx XxxxxxxxxXxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx, xxxx xxxx xxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx
• Xxxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

II. Privater Bereich

1. Handwerkerleistungen:
Abzug von Kosten auch ohne Eigentum oder Mietvertrag

Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXxXx. Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxx, xxx "xx Xxxxxxxx" xxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxx xxxx, xxxx xxxxxxxxxxxxxx xxx Xxxx xxxxxxxxxxxxx xxxx Xxxxxxx xx Xxxx xxxxxx Xxxxxx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxx xxx xxxx xxxxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxx xx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxx, xx xxx xx xxx xxxxxx Xxxxxxx xxx xxxxxx Xxxxxxx xxxxxx. Xxxx xxxxxx Xxxxxx xxx Xxxxx xxxx xxx xxxx xxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxx xxxxxx Xxxxxx xxx xxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxx xx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxx, xxx xxx Xxxx xxxxxx Xxxxxx xxxxxxxx. Xx xxxxx xxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx, xxx xxx xxxxxx Xxxxx xxxxxxx xxx xx xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxx. Xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxx xxx Xxxxxxxxxxx, xxxx xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx x xxxx xxxxxxxxxxx Xxxxxxxxxxx x xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxx. Xxxx xxx XXX xxx xxx Xxxxxx xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxx x.X. xxx xx xxx XXxX xxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xx xxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxx, xxx xxxxxxxxxxxxxxxx xXxxxxXxxxxxxxxxx xxxx xxx Xxxxxx xxxxx. Xxx Xxxxxx xxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx, xxx xxxxx xxxxxxxx xxxxx xxxxxxxxx. Xx xxx xxxx xxxx Xxxxxxxxx, xxxx xxx Xxxx xxxxxxxxxx xxxxxx Xxxxxx xxxxx xxxxxxxxxxxx xxx, xxx Xxxx xxxxx Xxxxxx xxxxxxxx xx xxxxxx xxx xxx xxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxx Xxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxxxxxx xxxx, xxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx X xxxx, xxxx, Xx. xxx. Xx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxxxxx xxx xxxx Xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxx: Xx xxx Xxxxxxxxxxx xx xxxxxxxx, xxxx xxx Xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxx Xxxxx xxxxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxx xxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxx. Xxxxxxxxxx xxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx

xxxxxx

2. Bestattung:
Keine Minderung abziehbarer Kosten um steuerpflichtige Leistung

Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xx XXxXx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxx. Xxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxx xxx xxxx, xxxx xxx Xxxxxx xxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx xxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxx xxxxxx xxx xxxx xxx xxx, xxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxx. Xxxxxxxx: Xxx xxx Xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx, xxxx xx xxxxx xxxxxxxxxx xxxxxx xxxx. Xxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxx x xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xx.x.xxxx xXX X xxxxxx.

Xxx Xxxxxxxxxxx: Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx, xxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxx. Xx xxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx. Xxxxxxxxxxx xxx xxxxx, xxxx xx xxxx xx xxxxx xxxxxxxxxx Xxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxxxx xxxxx. Xxxxx xxxxx xxx XXX xxxxxxx xxxxxxxxxxx: Xxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxx xxx xxxx xxxx xxxx xx xx Xx. x Xxxx x XXxX xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx x.X. xxx XxxxXXX, xxxxxxx xxxxxxxxxxx xx xxx Xxxxx xxxxxxx xxxx xXXXxXxxxxx xxx x.xx.xxxx, X X xxxxxx.

XXXX: Xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx xxxx, xxxx xxxxxxx xx xxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxx: Xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxx xxxx xx xx XXxX xxxxxxxxx. Xxxx xxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxx xxx xxx xxxx xx xx XXxX xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxxxx Xxxxxxxxxxxx

xxxxxx

3. Energiepreispauschale:
Jetzt Härteausgleich bei Nichtzahlung durch Arbeitgeber

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xx. XXxXx. Xx xxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxx xxxxx XxxxxxxxxxxXxxxxxxxxxx xxxxxxx xxxxxx, xxxx xx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxxxxxxx xxxxxx xxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx x. Xxxxxxxxx xxxx xxxxxxxxxx xxx xxx xxxxxxxxxx xxxx xx x. Xxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx x xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxx xxxx xx xxx XXxX xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxxx Xxxxxxxxxxx, xxxx xxx xx x. Xxxxxxxxx xxxx xx xxxxx xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxx.

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

Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xx xxx Xxxxxxx xxxxxxxx, xxxx xxx xxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxx xxx XXX xxxxxxx xxxx xxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx Xxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxx xxxxx Xxxxxxxx xxxxxxxx xxxxx xxx xxx XXxXx.

Xx XxxxxxXxxxxxxxx XxxxxXxxxxx xxxx xxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxx xx xxx xxxx xxxxxxxxx Xxxx x Xxxxxxxxxxxxxxxx xx x. Xxxxxxxxx xxxx, Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx x xxxx Xxxxxxxxxxx xx xxxxx xxxxxxx xxxxxxxxxxxx xxxx. Xxx Xxxxx xxxxx xx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xx Xxx. x xxx xxxxxxxXXxX. Xxxxxx xxxx: Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxxx xxxx xxx xxx XXX xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx!

XXXXXXX xxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx "Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx" xxxxxxx xxxxxxxxxx xxx. Xxx xxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxx. Xxxxxx Xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxxxx xxx xxxxxxxxxx xxx xx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx x xxxxxx xxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx x xxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxxxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxx xxxxx xxxx xxx xxx XXX xxxxxxxx xxxxx. Xxx Xxxxxx xxx xxx XXX xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx. Xxxx xxx Xxxxxx xxxxxxxxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxx, xxxxxxx xxxx xxxx xxx xxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxx XXX xxx xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxx xxxx xxx xxxx, xx xxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxx xxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxxxxxx Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx x xx xxxxxx xxxxx xxxx Xxxxxx x xxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxx xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx. xxx xxx Xxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxx Xxxx xxxxxxxxx xxxxx, xx xxxx Xxxxxxxx xxxxxxxxxx, xxx xxxx xxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxxx. Xxxxx xxxxxxxxxxx x xxx xxxxxxxxxxxxxxxx x Xxxxxxx xxxxxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxxx!

XXXXXXXXX:xxxxxxXxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxx xxxx xxxxxxx Xxxxxx, xxxxxxxxxxx. Xxxx xxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxx xxx Xxxxx Xxxxxxxxx XxxxxXxxxxxx Xxxxxxx, xxxxxxxxx Xxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxx. Xx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx. Xx xxxxxxxxxx xxxx xxx xxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx "Xxxxxxxxxx" xxx xxxxx "Xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxx" xxx. Xxx xxxxxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xXxxxxxx: XXX Xx. xx xxx x.xx.xxxx, Xxxxx xxxxx XxxxxxxXxxxxxxxx xxxx, Xxxxx xxxx. Xxxxxxxx Xxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx

xxxxxx

4. Energiepreispauschale:
Musterverfahren zur Zulässigkeit der Besteuerung

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Xxxx xxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxx xxx Xxxxx Xxxxxxxxx XxxxxXxxxxxx Xxxxxxx, xxxxxxxxx Xxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxx. Xx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx. Xx xxxxxxxxxx xxxx xxx xxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx "Xxxxxxxxxx" xxx xxxxx "Xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxx" xxx. Xxx xxxxxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xXxxxxxx: XXX Xx. xx xxx x.xx.xxxx, Xxxxx xxxxx XxxxxxxXxxxxxxxx xxxx, Xxxxx xxxx.

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XXXXXXX: Xxxxxxx xxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx. Xxx Xxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxx xxx. Xxx Xx. xxxxxx xx X xxxxxxx X.

XXXXXXXXX:xxxxxxXxxxxx xxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxx xxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxx xxxx xxxx, xxxx xx xxxxxxxxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxx xx xxxxxxx xxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxx x xxxxxxxx xxx xxx xx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx x xxx "xxxxxxxxxxxxxxxxx Xxxxx" xxxxxxxxx xxxxxx.xxxxxx

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xxxxxx

III. Kinder

1. Kinder in der Ausbildung:
Verlust des Kindergeldes bei Auslandsstudium?

Xxxxxx, xxxxx Xxxxxx xxxxxxxxx, xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xx. Xxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxx xx XXxXxxxxxx xxxx xx xxxxx Xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xXXXx xxxxxxxx. Xxx XXX xxxxxxxx xxxxx xxx XXxXxxxxxx xxxx Xxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxx. Xxxxxxxx xxx Xxxx xx xxxxx Xxxx xxxxxxxxxx xxx XXx xxx XXXxXxxxx, xxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xx, xxxx Xxxx xxxx Xxxxxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxx xxxxxx Xxxxxxxx xx Xxxxxxxxxx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxx Xxxx xxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxx. Xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxxxxxxxx xxx xxxx xxx, xxxx xx xxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xx Xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

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

Auslandsaufenthalt außerhalb EU/EWR bis zu einem Jahr

Xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx, Xxxxxx xxxx Xxxxxxxxxxxxxx, xxx xxx xx xxxxx Xxxx xxxxxx, xxxxxx xxx Xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxx xxxx xxxxxx xxxx xxxxx xx xxxxx Xxxxxxx xxx Xxxxxxxxxx. Xx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxx.

Mehrjähriger Auslandsaufenthalt außerhalb EU/EWR

Xxx xxxxx xxxxxxxxxxxxx, xxx xxxxxx xxx xxxx xxx xxx Xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxx xxxx xxx, xxxx xx xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxx xxx xxx Xxxx, xxxx xxx Xxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxx x xxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx x xxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx xxxxx, xxxxxxxxxxxxxx xxxxx xxx XxxxxxxXxxxxXxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxx xxxx xxx xxxx Xxxxxx xxx Xxxx.

Entschluss zur Verlängerung des Auslandsaufenthalts

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Berechnung der ausbildungsfreien Zeiten

Xxxx xxx Xxxxxxxxxx, xx xxxx xxx Xxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xx Xxxxxx xxxxxxxx xxx x xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx x xxx xxxxxxxxxx Xxxxxxx xxxxx, xxx xx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx, Xxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxxx, xx xxxxx xxxx xxx Xxxx xxx xxx Xxxxxx xxx xxxx xxx Xxxx xxx Xxxxxxxxxx xx Xxxxxx xxxxxxxx, xxxxxxx xxxxxx Xxxxxxxx.

Xxx Xxxx, xxx xxxx xx xxx xxxxxx Xxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxx, xxxxxxxx xxxxxx xxxxxxxx Xxxxxxxx xxxx xxxxx Xxxxx xxxxx xxxxxxxxxxxx, xxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx Xxxxx xxxxx xxx x xxxxx xxxxxxxxx xxxx xxxxxx Xxxxxxx xx xxx xxxxxx Xxxxxxxxxxxxxxxxx x xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xXxxxxxxxxxxx xxxxxxx xxxxx xxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxx xx Xxxxxx xxxxxxxxx xxx. Xxxxxxxxx xxxx xxxxxxxxx xxxxxxxx xxxx xxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx x xxx "Xxxxxxxxxxxxxxxxxxxxxx" x xxxx xxxx xxxxxxxx xxxx Xxxxx, xxxx xxxxx Xxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xx xxxxxxxxx Xxxxxxxxxxxx, Xxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx.

Xxxxx xxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx, Xxxxxx xxxx Xxxxxxxxxxxxx xxxx, xxxx xxx Xxxx xxxxx xxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxxx xxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xxxxxx Xxxxxxxxx xxx xxxxx xxxx xxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx, Xxxxxx xxxx Xxxxxxxxxxxxx. Xxxx xxxxx xxxxxxxxxxxxxx xx Xxxxxxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxx, Xxxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxx xxx Xxxxx, xx xxx Xxxx xxx xxxxxxxxxxxxxxxx Xxxx xxxxxxxxxxxx xx Xxxxxx xxxxxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxx xxxxxxxxx xxx, xxxxxxx xxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxx xxx Xxxxxxxxxx xx Xxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxxxxx Xxxxx xxxxx Xxxxx.

Xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxx, xx xxx Xxxx xx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxx xx Xxxxxx xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx, xxxxx xx xxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxx Xxxxx, xx xxx xxxxxxxxxxxxxxxx Xxxx xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxx, xxxxx xx xxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xx. Xxxx Xxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxx, xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xx xxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxx xx Xxxxxx xxx x.x.xxxx xx X xxxxx xxxx xxx. XxxxxxXxxxxxxxx Xxxxxxxxx xxxxx.

Entscheidung im aktuellen Urteilsfall

Xx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxx xx Xxxx xx Xxxxxxxxxxx xxx xxx xxxx xxxxx x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx x xx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxxxxxxx, xxx xxxxx xxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xx xxxxxxx Xxxxxxxxxxx xXxxx xxxx xxx Xxxx xxxxx xxxx xxxxxxxxx. Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxx xxx XXX xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxxxxx. Xx xx Xxxxxxxx xxxx xxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxx xx xxx Xxxxx xxxxx xxxx xxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxx xxxx xx Xxxxxx xxxx xxxxx xxxx xx xxxxxxxxx.

Xxxxxxx: Xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxx xxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxx Xxxx xxx Xxxxxxxx xxxx xxxx xxxxxxxx xxxxxxxxx xxx, xxxx xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx, xx xxx XXX xx xxxxxxx Xxxxxx xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxx. Xxxxxxxxxxxxxxx xxxxx xxx XXX xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx, xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxx xxxx xx xxxxxxx Xxxxxxxxxxx xxx xxx xx Xxxxxxxxxxx xxxxxxx xxxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxx xxx Xxxxxxxxxx
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xxxxxx

2. Privatschule:
Kosten für Internat eines hochbegabten Kindes absetzbar?

Xxxx xxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xx xxx Xxxxxx xxxxxx. Xxxx xxxx xxxxxx Xxxxxx xxxxxx Xxxxxx xxxxxxxxxx xxx xxxxx xxxxxx Xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx: Xxxxx Xxxxxx xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx, xxxxx xxxx xxxxxxx Xxxxxxxx, xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx. Xxxx Xxxxxxx xxxxxx Xxxxxxxx xxxxxx xxx Xxxxxx xxxxxxxxxxxxxxxxXxxxxxx xxxx Xxxxxxxxxxx, xxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxxx xx xxx xxxxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxx xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xx xxx Xxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxx xxxx xxxxxxxxx xxxxx Xxxxxx xx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxxxx Xxxxxx xxx xxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx.
• Xxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xx xxx xxxx xxxxxx xxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxXX xxxxxxxxxxxx xxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxx xxx. Xxxxx xxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx.
• Xxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xx. Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxx xxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx, xxx XXXxXxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxx. Xxxxxxxxxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxx xxxx xxxxxxxxx, xxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx.

XXXX xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxxx xx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xxxx xxxxxxx. Xxxx xxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx. Xx xxxxxx Xxxx xxx xx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx XXXxXxxxxxx xxxxxx xxxxxx xxx, xxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxx, xxxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxxxxx xxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx xxxxxx.
• Xxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxx xxx xxxxxx xxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxx, xxxxxxx xxxx xxxx xxxx xxxxxxx xxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx.xxxxxx"Xx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx, xx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxxxx xxx Xxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxx."

XXXXXXXXX: Xxxxx xxx Xxxxxx xxx XX Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx xxxxx xxx Xx. XX X xxxxx xxxxxxxxx. Xxxxx xxx XXX xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx x xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx xxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxx xxxxx xxxxx xx xx Xxxxxxx xxx xxxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxx xxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxx xxxxxxxx, xxxx xxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

IV. Nebentätigkeit

1. Betreuung:
Zur Besteuerung der ehrenamtlichen Betreuer

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

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XXXXXXX xxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx x.x.xxxx xxxxxxxx x X xxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx:

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xxxxxx

2. Online-Poker:
Gewinne können einkommensteuerpflichtig sein

Xxxxxx, Xxxxxx, Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxx xxxx xxxxxxxxxxxxxxx xxxxxxx. Xx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxx xxxx Xxxxxxxxxxx xxxxxxx xxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xx xxxx xx xxx Xxxxxxxxxxxxxx "Xxxxx Xxxxxxxx" xxx "Xxxxx Xxxxx". Xxxxx xxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx xx Xxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx. Xxx xxx Xxxxxx xxx xx.x.xxxx xXXX X xxxxxx xxx xxx XXX xxxxxxxxxxx: xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx, xxxxx xx xxxxxx Xxxxxxxxxxx, xx xxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xx Xxxxxxx xxxxxxx.

XXXXXXX xxx xxx XXX xxxxxxxxxxx, xxxx xxxx Xxxxxxx xxx xxx XxxxxxxXxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx.

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xxxxxx

V. Eigenheim und Vermietung

1. Abschreibung:
Befristete Einführung einer degressiven AfA für Wohngebäude

Xxx xxxxxx Xxxxxx xxx xx xxxxx xxx xxxxxxxx Xxxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxx xxxxx xx Xxxxx xxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxx xxx xxxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx x x, x x xxxx x,x x xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x XXxX, xxxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxxxx xxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

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Xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx x Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxxxxx xxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx x Xxx. xx XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx"x.

Xxxxxxxxxxx: Xxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxx xx xxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxx xx xxx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx.

Xxxxxxxxxxx: Xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxx XxX xxx xxxx xxxx Xxxxxxxx, xxx xxx xxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxx xxx Xxxx, xxxx Xxxxxxxxxxx, Xxxxxx, Xxxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxx.

Xxx Xxxxxxxx xxx xxxxxxxxxxxxxx "xxxxxxxxxxxxxx", xxxx xx xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx, x.x. xxxx xx xxx xxxxxxxxxxxx xxxxxxxxx xxx. Xxx xxx xxx xxx Xxxx,xxxxxx"xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxxx xxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxx xxxxxxx"xxxxxxxXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx. Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxx xx xxxxx xx.

Xxxxxxxxxx Xxxxxxxxxxxx:

• Xx Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxx XxX xxx xxxxxxxxxxxx xxxxxxxxx xxxxxx.
• Xxx xxxxxxxxxx XxX xxxx xx Xxxxxxxxx xxxxxx x xxxx xxxx xxxx Xxxxxxxxxxx, xxxx xxx xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxx xxxxx xxxxxxxx xxxxxx.
• Xxxxxxx xxx xxxxxxxxxx XxX xxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxx. Xxxxx xxxxx xxxxxxxxx, xxxx xxx xxxxxxxx XxX xxxx xx x Xxx. x Xx. xx XXxX xxxxxxxxxx xxxxxx xx Xxxxxxx xxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx, xxx xxxxxxxx XxX xxxx xx x Xxx. x Xx. xx XXxX xx xxxxxxxx. Xxx xxxxxxx XxX xxx xxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxx xxxxxxxxx xxxx xxxxx xxx xxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
• Xxxxx xxxx xxx Xxxxxxx xxx xxxxxxxx XxX xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx xx Xxxxxx xxxx xxxxxx, xxxx xxxxx xxxxxxxx xxxxxx xxxxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx xxx x Xxxxxxx xxx xxx x Xxx. x Xxxx x XXxXx.
• Xxx xxxxxxxxxx XxX xxx xxxx xxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xx Xxxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx x Xxx. xx XXxXx.
• Xxx xxxxxxxxxx XxX xxxx xxxx xxxx Xxxxxxxxxxxx, xxx xx xxxxx XXxxXXXxXxxxxxxxxxxxx xxxxxxx xxxx, xx Xxxxxxxx xxxxxxxx xxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx xxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

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2. Wärmewende:
Was bedeutet das neue Heizungsgesetz für Hauseigentümer?

Xxxx xxx Xxxxxxxxxxxxx xxx XxxxxxXxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxx XXxxXxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxx. xxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxx Xxxx xxxxxxxxxx xxxxxx. Xx xxx Xxxxxxx xxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx.

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• Xxxx Xxxxxxxxx xx Xxxxxxxxxxxxxx xxxx xxx xxxx "xx XxxxxxxxXXxXxxxxxx" xx xxx x.x.xxxx.
• Xxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxx xxxx xxxx, xxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxx xx Xxxxxxxx xxxxx xxx.xxx Xxxxxxxxx xxx xx.x.xxxx xxx xx xxxxxxxxx Xxxxxxxx xxx xxxx xxx xx.xxx Xxxxxxxxxx xxx xx.x.xxxx. Xxx xxxx Xxxxxx xxxxxx Xxxxxxx xxxxx Xxxxxxx xxxxxxx, xxxx xxx xxxXxxxxxxxXxxxx xxxxxxxxx xxx xx Xxx. x XXXx.
• Xxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx "xxxXxxxxxxxXXxXxxxxxx" xx xxx x.x.xxxx xxx. x.x.xxxx. Xxxxxxxxx xxx, xxxx xx xxxx xx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx xx Xxx. xx XXXx.
• Xx xxxx xxxxxxx Xxxxxxxxx xxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xXxxxxx, Xxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x XXXx.
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Welche Heizungen sind erlaubt?

Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx, xxx xxxxxxx Xxxxxxxxxxxxxx xxx "xxxXxxxxxxxXXxXxxxxxx" xxxxxxxx xxxx xxx xx Xxx. x XXXx. Xx Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxx, xxxxxx Xxxx, Xxxxxxxx xxxx xxx Xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx x xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxxxxxx Xxxxxxxxxxxx xxxx xx Xxxxxx xxxxxxxxxxx:

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

Kommunale Wärmeplanung

Xxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxx, xxx xxx Xxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxx. Xxxx xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx, xxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx. Xxx xxxxx Xxxxx xxxxxx Xxxxxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx. Xxxxxxx xxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx.

• Xxx Xxxxxxxxx, xxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxxxx xxx xxx Xxxxxxx xxx Xxxxxxx xx:
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• Xxxx xxx Xxxx, xxxx xxxx Xxxxxxxxxxxxx xxxxx xxxxxxxx, xxxxxx xxxxxxxxxxx xx xxx xx.x.xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x XXXx.
• Xxxx xx xx xxx Xxxxxxxx xxxxxxx xxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx, xxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxx xxxxxxxx Xxxxxxx xxxxxxx.
• Xxx "Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx" xxxx xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxx" xx x.x.xxxx xx Xxxxx xxxxxx.

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• Xxx xx Xxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxx xxx xx.x.xxxx xxx. xx.x.xxxx xxxx xxxx xxxx Xxxxxxxxxx xxxxxxx, xxx xxxxx xxx "xxxXxxxxxxxXXxXxxxxxx" xxxxxxxx, xxxx xxxxx xx xxx x.x.xxxx xxx xxxxx xxxxxxxxxx Xxxxxx Xxxxxxxx xxxx xxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xx xxx x.x.xxxx xxxxxxx xxxxxxxxxx xx Xxxxxxx, xx xxx x.x.xxxx xxxxxxxxxx xx Xxxxxxx, xx xxx x.x.xxxx xxxxxxxxxx xx Xxxxxxx xxx xx xxx x.x.xxxx xxx Xxxxxxx xxx Xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxx xx Xxx. x XXXx.
• Xxxxx xx xxxxxxxx "Xxxxxx" xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx xxx xxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxx xxx xxx xxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxx xxxxxxxxxxxxx Xxxx xxxxxxxxxxxxxx. Xxxxxx xxxx xxxxxx, xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx.
• Xxx Xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx, xxx xxx xxxxx xxxxxx, xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx, xxx xxxx Xxxxxxxx xxxxxxxxxxxxxx, xxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx XxxxxxxxxxxxxxxxxxXxxxxxxxxx, xxxxxxxx. Xxx Xxxxxxxx xxx xxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx xxxxxxxx xx xxx Xxx. x Xxxx x xxxx xx xx Xxx. x XXXx. xxx xx Xxx. xx XXXx.
• Xx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxx xxxx xxx xxxx xxxxxxxxxx xxxxxx. Xx xxxx xxxx xxxxx xxxxxxx xxxx Xxxxxxx, xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx XxxxXxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx, xxx xxxxxx xxx xx Xxxxx xxxx. Xxx xxxx xxxx xxxxx xxxxxxx.
• Xxxx, xxx xxx xxx xx.x.xxxx xxx. xxx xx.x.xxxx xxxx xxxx Xxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxxx xxxXxxxxxxxXXxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx.

Härtefälle

• Xxx Xxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxXxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxx xx.x.xxxxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxx xxx xxx xx.xx.xxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxx xx Xxx. xx XXXx. Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xx Xxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxx.
• Xxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx, xxxx xxxx "xxxxxxxxx Xxxxxx" xxxxxxxx. Xxx xxxx xxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxx xxxxx xxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxx xxx xxxxx Xxxxxxx xxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxx Xxxxxxxxx xxx xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx "xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx" xxxxx xxxxxxxx xxx, x.X. xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx XXXx.
• Xxxxxxxxxxx xxxxxxx xxxx xxxx xxx xxx" xxxXxxxxxxxXXxXxxxxxx" xxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxx. x XXXx. Xxxx xxxxxx xx xxxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxx xxx XXX XX, xxx Xxxxxxx xxxx Xxxxxxx Xxxxxxx xxx XXX XXX, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx XXX XXX, xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx XXX, xxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx XxXX xxxx Xxxxxxxxxxxxxx xxxx xxx XXXX. Xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx. Xxx xxxxxx Xxxxx xxxx xxx Xxxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx xxxxxx Xxxxxxx, xxxxxxxx xxx Xxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxx, xxxx xxxx xxxx Xxxxxxxxx xxxx xxxxxx Xxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxx.

Übergangsfristen

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

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3. Wärmewende:
Was bedeutet das neue Heizungsgesetz für Mieter?

Xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxXxxxx xxxxxxxx, xxx xxxx xx xxxxxxxxx x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxx xxx x Xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxx xxxxx xxxx xxx xxx XXXx. Xxxxx xxxxx Xxxxxx xxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx xx,x Xxxxxx xxxxxxxxxx. XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxx xxxxxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxx xx xxxx XXX xxxxxxxxx xxx Xxxxx. Xxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxx xx xxxxx Xxxxx xxx xx.xxx XXX xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx xxxxxx xxx xxx xxxxxxxxxx Xxxxx xx xxx xx xx XXX xxxxxxxxx.

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Xxxxxx, xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxx Xx. xx XXX xxxxxx, xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxx XXX xxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx, xxx xxxxxxx Xxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxxx Xxxxxxxxxxxxxx xxxx xx xxxxxxxxxxXxxxxx xxxxx Xxxxxxxxxxx: Xxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXX xXxxxxx x x xxx Xxxxxxx xxxx xx xxxx Xxx. x XXX xXxxxxx xx x xxx Xxxxxxx xxxxxxxxx xxxxxxxx xx xxx XXXx. Xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xx xxxxxx Xxxxx xxxxxxxx xxxxx, xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx.x. xxx Xxxxxxxxxxxxx xxxxx x,x xxxxx. Xxxxxxxxxxx xxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxx Xxxxxx xxx xx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxx.

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

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4. Großer Umbau:
Liegt Herstellungs- oder Erhaltungsaufwand vor?

Xxxx xx xxxxx xxxxxxxx Xxxxxxxx, xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxx xxxx xxx Xxxxx, xx xx xxxx xxx xxx Xxxxxx xx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xx xxxxxx Xxxx xxxxxxx xxx Xxxxxx xxx xx Xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xXxXx xxxxx xxxxx Xxxxx xxxxxxxx xxxxxxxxx xxxxxx, xx xxxxxxx Xxxx xxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxx xxxx xxx xxxxx Xxxxx xxxxxxxx xxx xxx XXxXXx. Xxxxx xxx xx xx xxxxx Xxxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

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• Xxxx xxxx xxx Xxxxxxxxx xxxxx xxxx xxxxxxxx Xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxxx xx xxxxxx xx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxx. Xxx xxx xxx xx xxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xx xxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxx. Xxxxxxxxxx xxx, xxxx xxxxxxxxxxxxxxxxxxxx xxx xxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxx Xxxxxxxxx, xxxxxxxx Xxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx, xxxxx xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx xxxx xxxxx Xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxx xxxx, xxxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxxx xxxx xxxxx x xxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxx, xxxx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx Xxxxxxxxxxxxxx xxxxx xx xxxx xxxxx xxxx xxxxxxxxx xx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, xx X xxxxxx.

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

XXXXXXXXX:xxxxxxXxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxx Xxxxxxxxxxx x xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx x xxxxxx, xxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xx xxxxx xxxxxx xxxxxx xxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx: Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxx

xxxxxx

5. Fotovoltaikanlagen:
Keine gewerbliche Infizierung mehr, aber ....

Xxxx Xxx xxxxxxxxx xxx xxxxxxx Xxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xXxX, XXx xxxxxx xxxx, xxxxxxx Xxx xxxx xxxxx Xxxxxxxxxxx xxxxxx, xxx xxxxx xxx Xxxxx "Xxxxxxxxxxxxxxxx" xxxx "Xxxxxxxxxxxxxxxxx" xxxxxxxxxx. Xxx xxxxxx, xxxx Xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx, xxxx Xxx xx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxx xxx. Xxxxx: Xxx Xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx, xxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxx xx Xxxxxxxxxxxxxxxxx. Xxxxxx xxx xxxxx Xxxxxxx xxxxx Xxxxxxxxx xxxx xxxx xxx xxxx Xxxxxx, xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxxxxx xxxxxx Xxx xxxxx, xxxx xxx xxxxx xxxx xxxx xxxxxxxx xxxxxx xxx Xxx xxxxx xxxxxxxxx xxxx. Xxxx: Xxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx x xxx xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxx xxxx xxxxxxxx, xxxx xxxx XxX xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxx: Xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx, xxxx xxx. xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx, xxxxxx xxxxx xxxxxxxxx xxxxx xxx Xxxxxxx xxxxx x xxxxxxx xxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx x Xx. xx Xxxx x XXxXx.xxxxxxXxxxxxxxxx xxxx xxxx xxxx xx xxxx!xxxxxxXxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxx xxxxxxx xxxxxx. Xxxx xxxxxx xxxxxxxxxxxx: Xxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx!

Xxxxxxxx x:
Xxxxx XxX xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxxxxxxxxxxxxxxxxx. Xxxx xxx x.x.xxxx xxxxxxxx xxx XxX xxxx Xxxxxxxxxxxxxxxxx xxx xx xXx xxx xxxxx xxxxx Xxxxxxxx.
Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxx xxx xx x Xx. xx Xxxx x XXxX xxxxx xxxx xxxxx "xxxxxxxxxxx Xxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxxxx: Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx XxX xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxxxxxxx xx Xxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxx. Xxx XxX xxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxxx.

Xxxxxxxx x:
Xxxxx XxX xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxx xxx XxX xxxxxxx xxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xx xXx. Xxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxx Xxxxxxxxxxx xxx xx xx Xxx. x Xx. x XXxX xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxx x xx xxx "xxxxxxxxxxxxxxx".
Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xx xx Xxx. x Xx. x XXxX xxx xxxxxxxxx xxx x Xx. xx Xxxx x XXxXx. Xxxxx: Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xx x Xx. xx XXxX xxxxx "Xxxxx", xxxxxxx xxxx "XxxxxXxxxxxxxxx".

Xxx XXX xxxxxxxx xx xxxxxx Xxxxx xx xxxxxx Xxxxxxxxx xxx xx.x.xxxx xXX X x x X xxxxxxxxxxxxx :xxxx: Xx Xxxxxxx xxx xxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxxxx, xxx, xx xxxx xx xxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xx xxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx xx. Xxxxxxxx xxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxxx xxx.

XXXXXXXXX:xxxxxxXxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxx. Xxxx: Xxxxxxxxxxxxxxxxxxxxx XxXx xxxx XXx, xxx xx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx xxxxx xxxx xxxxxx Xxxxxxxx xxxxxxxxxx, xxxxxxx xxx Xxxx xxxx xxxxxxx! Xxxxxxxxxxxxxx xxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxx xx xxxx XxxX xxxxx Xx. XX xxxxxxxxxxx xxxxxx, xx xxxxxx xxxxxxxxxxxx XxxxxxXXX xx xxxxxxxxxxx. Xxxxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx, xx xxx xxx xxx xxxxxxx Xxxxxxxx xx xxxxxxxxxx.

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

xxxxxx

VI. Renten und Pensionen

1. Riester-Rente:
Kürzung des Rentenfaktors in laufenden Verträgen unwirksam?

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxx xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx x"XxxxxxxxXxxxx"x. Xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxx xxx XxxxxxxxXxxxxxx xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxx: xx. Xxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx xxxxxxx: Xxx xxx XxxxxxxxXxxxx xxxx xx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx.

• XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxx xxxxxxx xxxxxxxxx xxxxxxxxxx xxxx. Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xx, xxxxxxxx Xxxxxxx xxx xx.xxx XXX Xxxxxxxx xx XXX xx Xxxxx. Xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xx xxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxx.
• Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx Xxxxxxxxx Xxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxx XxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxx xxxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxx xxx xxxx Xxxxxxx xx Xxxxxxx, xxxxxx xx xxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxx xxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxx xx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xxxx xxxx, xxx xxxx Xxxxx xxx xxx xx.xxx XXX Xxxxxxx xxxxxxx xxx Xxxxx xxxxxxx. Xx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xx,xx XXX. Xxxxxxxx xxx Xxxxxxxxxxx xxxxx xx xxxxxxxxxxxx xxx xx,xx XXX xxxxxxxx. Xxxx xxxx xx xxxxx Xxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxx XxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx xxx xxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxx xXX Xxxxx, Xxxxxx xxx x.x.xxxx, xx X xxxxxx.

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

Xxxx xxx Xxxxxxx XxxxxxxxxxxxxxxxxxxxXX xxx xxx xxxx xxx.xxx Xxxxxxxxxx xxxxxxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xx Xxxxxxxxxxx xxxx xx xx xxxxx Xxxxxx, xxx xx Xxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx "Xxxxxxx Xxxxx Xxxxxx Xxxxxxxx" xxxxxxxx xxxxxx xxx. Xxxx Xxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxx xx,xx XXX xx xx.xxx XXX Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx,xx XXX xx xx.xxx XXX Xxxxxxxxxxx xxxxxxxx. Xxx XxxxxxxxxxxxXxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxx xx Xxxxx xxxx Xxxxx xxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxx Xxxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxxxx xxxxxx Xxxxxxxx xxxxx xxx xx xxxxxxxx xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxx xXX Xxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxxxxxxxx xx XxxxxxxxXxxxxxxxxx

xxxxxx

2. Riester-Rente:
Gebühren für Verrentungsangebot bei Sparverträgen unzulässig?

Xxx XxxxxxxxXxxxx xxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxx xxx. Xxxx xxxx xxxx xxxxxxxxxxXxxxxxxxXxxxxxxxxxxxx, xxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxx xxxxxxxxx xxxxx xx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxx xxxxxxx Xxxxxx xxxxx Xxxxxxxx xxx XxxxxxxxXxxxxxxxxx, xxxx xxxxx xxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx Xxxxxx xXxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxxx:

"Xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxx xxx Xxxx xxx Xxxxxxx:

• Xxx xxx xx. Xxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx, xxxxxx xxxxxx xxx Xxxxx xxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxx xxx XxxxxxxxXxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxx XxxxxxxxXxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxxxx xxxxx, xxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx" xxxxxx. Xxx xxx xx. Xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxx xxx xxxx xx,x x xxx Xxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xx xxx Xxxxx xx xxx xx. Xxxxxxxxxx xx xxxxxxxx. Xxxx xxxxxx x.xxx XXX xx Xxxxxxxxxx xx xxxxxx xxxxx, xxxxxx xxx xxx XXX Xxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx.
• Xx xxxxx xxxxxxx Xxxx xxxxxx xxx Xxxx xXxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx XxXxXxxxxxxxxxxx xx, xxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx" xxx xxxx x.xxx XXX xxxxx "xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xxxx xxx XXX" xx xxxxxxxx xxxx."

XxxxxxxxxxxxxXxxxxxxx xxxxx xxx Xxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxx xxx xxxx xxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxx xxxx xxxx xx Xxxxx xxx Xxxxxx xxxx xx xxxxxxx xXx. XX XX xxxxxxx.

XXXXXXX xxxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxXxxxxxx, xxxx Xxxxxxxxx xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx. Xxxxxxxxxxxxxxx xxxxxxx xxx XxxxxxxxXxxxxxxxxx xxx Xxxxxx xxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxxx xxxx. Xxxxxx xxxxxxx Xxx xxxx xx xx XxxXxxxX xxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxx. Xxxxx xxxxxxx xxxxx Xxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxxx xxx Xxx xxxxx xxxxx xxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxx xxxxx xxxxxxxxx xxxx.

• "Xxxxxxx Xxx xxxxxx, xxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xx x"Xxxxxxxxxxxxxxxxxxx"x xxx xxxxxxxxx Xxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx x"Xxxxxxxxxxx Xxxxxx"x. Xxx xxxxxxx xxxx xxxxx xxx Xxxxxx xxxxxxxx xxxxxx xxx xxxxx Xxxxxxx, xxx Xxxx Xxxxxxxxx xxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxx xxxx xxx xxxxx Xxxxxxx xx Xxxxxx Xxxxxxx."xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx, xxxx Xxx xxx Xxxxx Xxxx Xxxxxxxxx xxx. Xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx, xx Xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx.
• Xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx XxxxxxxxXxxxxxxxx xxxx xxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxx"Xx xxx Xxx xxxxx Xxxxx, xxxx xxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxx Xxxxxx Xxxxx XxxxxxxxXxxxxxxxx xx xxxxxx. Xxxxxxx xxx, xxxx Xxx xxxx xxxxxx, xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx" x xx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx. Xxx xxxxx xxx Xxxx, xxx Xxxxxxx xxx xxx xxxxxxxxxxxxxx xxxxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxx Xxxxxxxxx xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxx xxxx xxxxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxx xxxxxxxxxx xxxxx, xxxxxxx Xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxxxxxxxx xx XxxxxxxxXxxxxxxxxx

xxxxxx

3. Rentner:
Die abschlagsfreie Rente mit 63 gibt es dieses Jahr erst mit 64 plus 4

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

Xxx Xxxxxxxx: Xxx xx x. Xxxx xxxx xxxxxxx xxxxx, xxxx xxx x. Xxxxxxxxx xxxx xxx xx Xxxxxx xxx xxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxx.

Xxx "Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx" xxxx xxxxx xxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxx xxx Xxxxxxxxxxx. Xxx xxxxxxxx: Xxxxxx, xxxx xxxxxx xxx xx Xxxxxx xxxxxxxxxx xxx xx xxxxxxxx, xxx xx xxxxx xxxxxxxx, xxxx xx Xxxxxx xx xxx Xxxxxxxxx xx xxxxx. Xx xxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx.

Xxxxx xx xxxxxxxxxxxxx xxx xxx "Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx" xxxx xx Xxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxx xxx xx Xxxxxx xxxxxxxx, xxxx xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx "Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxx. Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxx xxx xx Xxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xx xxxxxx xxxxx Xxxxxxxx xxx xxx xxx xxxxx xxxxxxxxx Xxxxx. Xxxx xxxxx Xxxxx, xxx xxx Xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxxxxx x,x Xxxxxxx xxx xxx Xxxxx xxxxxxxxx, xxxxxxx xx,x Xxxxxxx. Xxxxxx Xxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx, xxxx xxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxx

xxxxxx

4. Rentner:
Höherer Rentenfreibetrag bei Bezug einer Mütterrente

Xxxxxxxxxxxx xxx Xxxxxxx, xxxxx Xxxxxx xxx xxxx xxxxxxx, xxxx, xxxxxxxx xxxx xx xxxxxxxxxxxxxxXxxxxxxxxxxx. Xxxx xxxxx Xxxxxx xxxxx xxx xx.x.xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xx Xxxxxxx xxxxxxxxxxxxxx. Xx xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxx xx Xxxxxx xxxxxxxxx x xxx xxxx xxxx xxxxxxxxxxxx. Xxxxx xxxxx Xxxxxxxxxxxx xxxxxx x Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxx, xxx. "Xxxxxxxxxxxx X". Xxxx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxx xx Xxxxxx xxxxxxxxx. Xxxxx x Xxxxxxxxxxxxxx xxxxxx xxx x,x Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxx, xxx. "Xxxxxxxxxxxx XX" xxx xxx xxx xx xxxx XXX XXx.

Xxxxxxxxx xxxx xxxxx xxxxxxxxxx, xxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxx xxx xxxxxxxxxx xxx xxx xxxxx Xxxxxxxx, xxxx xxxxxxx xxxx xx xxxxxx: Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xx Xxxxx xxxx: xx,x Xxxxxxxx. Xxx Xxxxxxxxxx xx xxxxxxx Xxxx xxx xxx xxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx, xxx xx Xxxx xxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxx xxxxxxxx: Xxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxx xxxx xxxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxxx.

• Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx Xxxxxxxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx, x.X. xxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxxxxxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx.
• Xxx xx XxxxxxXxxxxxxxx XxxxxXxxxxx xxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxx xxx xx xxxxxxxxx, xxxx xx xxxxxxxx xxx, xxxx xxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxx xx xxx xx xxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxx xxxxxxx, xxxxxxxxxx xxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxx Xxxxxx xxx xxx XXX xxx xxxxxx Xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.
• Xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxx xxx Xxxxx xxxx xxxx. xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxXxxxxxxxx xxxx Xxxxxxx Xxxxxxxxxxxxx x Xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx. Xx Xxxxxxxxxxx xxx xxx xxx
  xx,xx XXX xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xx,xx XXX xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxx xxx xxx Xxxx xxxxx xxxxxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx, xxxx xxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxx. Xxxxxxx, xxx xxxxxxx xxxxx xxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx, xxxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx. Xxx xxxxxx xxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxx xxx xx.x.xxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxx, xxxx xxxxxxxx xxxxxxxxxxx xxxxxx xxxx xxx xxxx, xxxx xxx xxxxxxxxxxxx xxx xXxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxx xxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxx, xx xxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxx XXXxXxxxxxx xxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxxxxxxxxx: Xxx Xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx

xxxxxx

5. Rentner:
99,99-Prozent-Teilrente ist jetzt möglich

Xxxxxxx, xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx, xxxxxxx xxxx Xxxxx xxxxxxxx. Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx, xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxx xxx Xxxx xxxxx Xxxxxxxxx xxx xxx xx xx,xx Xxxxxxx xxxxxxx Xxxxxxxxx xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xXxxxxx:xxxxxxXxxxxxxx Xxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxx: Xxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx Xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxx Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxxx xxxxxxx Xxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxx xxxx xxxxxxx. Xx xx xx XXX XX xxxxxx xx xxxxxxxxxxxxxx:xxxxxx"Xxxxxxxxxxx xxxxxxx xxxx Xxxxx xxxxx Xxxxxx xx xxxxxx Xxxxx xXxxxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxx xxx xxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxx".xxxxxxXxx Xxxxxxxxx xxxx xxxxxxxxxx xx Xxxxxxx xxx xxxx xxxxxxxxxx xx,xx Xxxxxxx xxx Xxxxxxxxx xxxxxxxx.

XXXXXXX xxxxxxxxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxxx, xxxx xxx Xxxxxxx xxxxxxxxxxxXxxxxxxxx xxxxx xxxx xx Xxxxx xxx xxxxxxx xx,xx Xxxxxxx xxxxxxxxxxxxxxxxx. Xxxxx xxxxx xx xxxxxxxxxx xx Xxxxxxx. Xxx xxxxxxxx: Xxxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx x.xxx XXX xxxxxxxx Xxx xxxx xxxx xxxx xxxx Xxxxxxxxx xx Xxxxx xxx xxx,xx XXX xxxxxxxxxxx. Xxxxxxxx xxx xxx xxx,xx XXX xxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxx xxxxxxxx xxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx x xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx XxX, xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx x xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xx.x.xxxx xX x X xxxxxxx.

Xxxx Xxxxxxxxx xxxx xxxx Xxxxxxx xxxxxxxxxxx xxxx, xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxxx xxx xxxx xxxxXxxxxxxxXxxxxxxxx xxx xxxx xx,xxxXxxxxxxxXxxxxxxxx xxxxxxxx, xxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxx. Xxx Xxxxxxxx xxx xxxxx xxxxxxxxx Xxxx xxx Xxxx xxx xxx Xxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx x.x. xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxx. Xxxx Xxxxxxxxx xxxx xxxx xxxx xxxxx xxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxx xxxxxxx xxxxxx xxxx. xxxxxxxxxxXxxxxxxx Xxxxxxxxxxxxxxxxxx x xxxxxxxx xx xxx Xxxxxxxxxx, xxxx xxx xxxx xx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. xxxx Xxxxxxxxxxxxx Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, X xx XX xxxxxxx. Xxxx Xxx xxxx xxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxxxx, xxxxxxx Xxx Xxxxxxxxx xxxxxxxxxxx

• Xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxx, xxx Xxxxxxxx xxx xxxx xx,xxxXxxxxxxxXxxxxxxxx. Xxxx xxxxxxx Xxx xxx xxx x,xx Xxxxxxx Xxxxx Xxxxxxxxxxx xxxxxxxxxx, xxxxx xxxx xxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx "xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx".
• Xxxxxxx Xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxx, xxxxxxxxxxxx Xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxx xxxxx xxxxxxxx, xxxx Xxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx. Xxxx xxxxxxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.
• Xxx x. Xxxx xxx Xxxxxxxxxxx xxxxxxxx Xxx xxxx xxx xxxxxxxx Xxxxx. Xxxxxxxxxx xxx xxx xxxxxxxx Xxxx xxx xxxxx Xxxx Xxxxx Xxxxx, xxxxxxx xxxx Xxxx Xxxxx xx Xxxxxxxxx xxxxxxxx xXxxxxx:xxxxxxXxxx Xxxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxxxx xxx Xxxxx xxxxxxxxxxxxxx xxxxxxx, xxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxxxxx Xxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx Xxx xxxx xx xxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxx, xx xxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxxx xxxxxxx xxxx Xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxx xxxxxxxx xxxx. Xx xxxx xxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx.

xxxxxx

VII. Selbstständige

1. Abschreibung:
Befristete Wiedereinführung der degressiven Abschreibung

Xxx xxx "xxxxxxxx" Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx, x.x. xxxxxxxxxxxxx. Xxx xxxxx xx xxx xxxxxx Xxxxxx xxx xxxxxx xxxxxxxxxx"xxxxxxxxxx" Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx. Xx xxxx xx xxx xxxxxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxxxxx Xxxxxx xxxxxx xxx XxXxXxxxxxxx xxxxxxxxxx xxxxxxxx xxx x xxx xxxx xxxxxx xxx Xxxxxxx xxx xxxxxxxx XxX xxxxxxxx xxxxxx.

Xx xxxxxxxxxXxxxxx xxxx xxx xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxx x,x xxxxxxxxxxx: Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xx Xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxxxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx XxXx xxx xxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxx xx Xxxxxxx xxx Xxxxxxxx, xxxxxxxxx xxx xxx x,xxxxxxx xxx xxxxxxxx XxX xxxxxxxxxxxxx xxxxxx xxx x Xxx. x XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxx XxxxxxxXxxxxxxxxxxxxxxxx" xxx xx.x.xxxx, xxxxxxxxxxx xxx xxx "Xxxxxxx XxxxxxxXxxxxxxxxxxxxxxxx" xxx Xxxx xxxxx.

XXXXXXX xxx xxxxxxx, xx xxx x.xx.xxxx xxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxx xxx x.xx.xxxx xxx xx.xx.xxxx xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxxx xxxxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx XxXx xxx xxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxx xx Xxxxxxx xxx Xxxxxxxx, xxxxxxxxx xxx xxx x,xxxxxxx xxx xxxxxxxx XxX xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxx xxxxxx xxxxxxx xxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx x Xxx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx"x.

xxxxxxxxx xxx xxxxxxxx XxX:xxxxxxXxxx xxxx xxxxxxx Xxxxxx xxx xxxxxxxxxx XxX xxxxxxxxx xxxx xxx xxx xxxxxxx XxX, xxx xxx Xxxxxxx xxxxxxxxx. Xx xxxxxx Xxxx xxxxxxx xxxx xxx XxX xxx Xxxxxxxxx xxx xxxxxxxxxx xx xxxx xxx xxxx xxxx xxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx x Xxx. x XXxXx.

XXXXXXXXX: Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xx xxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xx xxx xxxx xxxxxxxxx Xxxxxx xxxxx xxx xxxxxxxx xxxx xxxxxxxxxxx XxX Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx.

Xxxxxxxxxx XxX xxx xxx Xxxxxxxxxxxxxxxxxxxx:xxxxxxXxx xxxxxxxxxx XxX xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx. Xx xxxxxx xxxxx xxxxx Xxxxx, xx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx x Xxx. x, x XXxX xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxxxxxxxx xxxx. Xxx xxxxxxxx, xxxx xxx xxxxxxxxxx XxX xxxxx xx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xx.X. Xxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xx xxxxxxx xxxxx xxx xxxx, xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxxxxx xxxx: xxxxxxxxxx xxxxx xxx Xxxxxxxxxx
• Xxxxxxxxxxxxxxxxx xxxx: xxxxxxxxxx xxxxx xxx Xxxxxxxxxx

xxxxxx

2. Verkauf des Betriebs:
Wie ist eine dauernde Berufsunfähigkeit nachzuweisen?

Xxx xxxxxx Xxxxxxx xxxxxxxx xxxx xxxxxxx, xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxx: Xxx xxxxx xxxx xxx Xxxxxxxxxx xxx xx xx.xxx XXX xxxxxxxx, xxx xxxxxxxxxxxxx xxxx, xxxx xxx. xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx.xxx XXX xxxxxxxxxxx xxx xx Xxx. x XXxXx. Xxx xxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxx xx Xxxxx xx Xxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxx xxx xx xx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxx xxxxxxxxxxxxxx xxx.

Xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XxxxxxxxxxxxxxxxXxxxxxxxxxx xxxxxxxx: Xx xxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxx xxxx xxxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxx xxxx xx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxx xxx xxxxx Xxxxxxx xxxxxxxx xxxxxxxxxx, xxxxxxxx xxxxxx xX xx Xxx. xx XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxx xxxxxxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

• Xx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx, xxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xx xxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxx. Xxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xx xx Xxx. x XXxX. Xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxx xxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxx "xxx xxx Xxxxxxxx xx xxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxx xxx xxxx xxx xxxxx xxxxx Xxxxxxx xxxxxx xxxx xxxxxx." Xxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxx xx xxxxxxx xx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx x.X. xxx xx xxx Xxx. x XXX XX. Xxx Xxxxxxxxxx xxx xxxxx xxxxx xx xxxxxxxxx.
• Xxxx xxx XXX xxxxxx xxx: Xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx x.X. xxx xx xx Xxx. x XXxX xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxx xx Xxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx, x.X. Xxxxxxxxx xxx xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx, xxxxxxxxxxx. Xxxxx xxx Xxxxxxxx xxx xx xxx Xxx. x Xxxx x XXX XX xxxx xxx xxx xx xx Xxx. x XXxX xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. xx xxx Xxx. x Xxxx x XXX XX xxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xXxxxxxxxXxxxxxxxxxxx, xxxxxx xxxxx Xxxxxxxx xxx Xxx xxx Xxxxxxxxxx. Xxxxxxxx xxxx xxxx xx xx Xxx. x Xxxx x XXxX. Xxxxx Xxxxxxxxxx xxxxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxx xxxx. Xxxxxxx xxxx xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxxxx Xxxxxxx xxxx xxx XXX xxxx xxx xxx Xxx: Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxxx Xxxxxxx xxxx xxx xxxx xxx Xxxxx, xx xxx Xxxxxxxxxx xxxx xx xx Xxx. x XXxX xxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xx xx Xxx. x XXxX xx Xxxxxxxx xxxxxx. Xxxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxxxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxx xxxxxx, xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xx, xx XXxXXx.

xxxxxx

3. Pkw für GmbH-Geschäftsführer:
Privatnutzungsverbot nun Thema beim BFH

Xxxx xxxxx Xxxxxxxxxxx, xxx xxxx xxxxxx xxxxxxx xxxxxx xxxx, xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx, xxx xxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxx xx xxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx.X. xxxx xxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxx. Xx. x.x xxx XXXxXxxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxx. Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx XxxX, xx xx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx XxxX xxx, xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx.

Xx XxxxxxXxxxxxxxx XxxxxXxxxxx xxxx xxxxx xxx Xxx xxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. XXXXXXX xxx xxxx xxxxxx xxxxxxxxxxx, xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxx "Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx XxxXxXxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx" xxxxxxxx xxxx, xxx xxxx xx xxx Xxxxxxxxx X X xxxxx.

Zum Hintergrund

Xxx XX. Xxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx XxxXxXxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxxx xxxxxx xxxxx xxxxxxxxxx xxxx, xxx xx xxxxx xx Xxxxx xx xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx. Xxxxx: Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxx XxxX xxxx xxxxx Xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx.

XXXX: Xxx X. Xxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx xxxx xx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx, xxxxx xxx Xxxxx xxxxxx. xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx, xxxxxxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxx xxxxxxx xxxx. Xxxx xxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx x xxx xxxx xxxxxxxxxxxx xxxx, xxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxx, xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx xxx Xxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx XXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx. Xxxxx: Xxxx xxxx xxxxx Xxxxxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxxxxx xxxxxxx "xxxxxx Xxxxxx" xxxxxxxx xxxxx xxx Xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

Urteil des FG Köln

Xxx Xxxxxxxxxxxxx Xxxxx xxx xx Xxxxx xxx X. Xxxxxx xxx XXX xxxxxxxxxxx: Xxx Xxxxxx xxx xxxxxx Xxxxxxxxx xxxxxxx xxxx xxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxx Xxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXX Xxxxx, Xxxxxx xxx x.xx.xxxx, xx X xxxxxxxx.

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

Urteil des FG Münster

XXXXXXX xxx xxx XX Xxxxxxxx xxx Xxxxx xxx XX Xxxxx xxxxxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxx X,X,Xx: Xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx, xxx xxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx "xxxxxx" XxxX xxxxxxxxxxx xxxx, xxxx xxxxxx xxxxxxx xxxxx. Xxxx xxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxx, xxx xxxx xxxxxxx Xxxxxxx xxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxx. Xx xxxxxx xxxxx xxxxx xxxx Xxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xx xxx Xxxxxx xxxxx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxx xxxxx xxxxxxxxxxx. Xxx xxxx xx xxxxxxxxx, Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxx. Xxx Xxxxxxxxx xxxxx xxxx xxxx xxxxxx xxxxxxxxx, xxxx xx Xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxxx xxxxx xxxxxx xxx xxxxx xxxxxxxxxxxx. Xxx xx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx x xx xxx Xxxxxxx xxx XX Xxxxxxxx. Xxxxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx x xxxx xxxx Xxxxxxxxxxxxxxx x xxxxxxx.

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

XXXXXXXXX:xxxxxxXxxxxx xxx XXX xx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx. Xxx XX Xxxxxxxx xxxxxx xxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx xx xxxxxxxxx XxxxXxxxxxxxXxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx xxx. Xxx xxxx xx Xxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxx xxxx xxx xx xxxxxxxxxx Xxxx xxxx xxxx xxxxx xxx xxxxxxxxxx Xxxx xxxx xxx XxxxXxxxxxxxXxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx

xxxxxx

4. Sozialversicherungspflicht:
Vorschaltung einer Ein-Personen-GmbH zwecklos

Xx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx xXXXx xxx xx xxxxxxxxxxxx xxx, xxxx xxxxx xxxxxxxxx, xxxxxxxxxxxxxx xxxxxx xx xxxx xxx xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxx xxx Xxxxxxxxx xxxxxxx, xxxx xxx xx xxx Xxxxxxx xxx x xxxxxxxxxx x Xxxxxxxxxxxxx xx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxx xxxxxxx Xxxxxxx xx xxxxx "Xxxxxx" xxxxxxxxx, xxx xxxx xxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxx: Xx xxxxx xxxxxxxx xxxx XxxxXxxxxxxxxXxxxxxxxxxxxxxxxxxx xXX xxxx XxxXx xxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxxxx xxx. Xxxxxxxxxx xxxxx xxxxxx xxx XX xxxx XxxX xxxxxx xxx xxxxxxxxxxx Xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxx "xxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxx xx xxx Xxxxxxx xx xxx XX xxxx XxxX xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx, xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxxxx, xxxx Xxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xXXXxXxxxxxx xxx xx.x.xxxx, X xx XX xxxx X, X xx X xxxxx X xxx X xx XX xxxx Xx. Xxxxxxxxxxxx xxxx xxxx xxx Xxxx xxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxx X xx XX xxxx X xxxxxxxx xxx:

• Xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xXXx. Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx XX xxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx XXX xxx xxxx Xxxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxx xxxx xxxxxxx xxx XX xxx "Xxxxxxxxxxxxx" xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxx" Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx XxxxxxxxxXxxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxx xx XXX, xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx XX xxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx XX. Xxx XXX xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx. Xxx XXX xxxxxx xxx xx Xxxxxxxxx xx, xxxx xxxx xx xxx Xxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xxx.
• Xxxxxxxxxxx: Xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxx xxxxxx, xxxx Xxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx, xxxxx xxxx xxxx xxx xxx xxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

xxxxxx

VIII. Ausland

1. Grenzgänger Österreich:
Mehr Flexibilität für Beschäftigte im Grenzgebiet

Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx. Xxxx xxxxxxxxx xxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxxxx xxxx xx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx:

• Xxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxxx x xxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxx xxxx xXxxxxxx xx Xxx. x XXXxxxxxxxxxxxxx.
• Xxxxx xxx Xxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxx xxx xx xx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxx xx xx, xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx.
• Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx. Xxxxxxxxxxxx xxx xx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xx xxxxxxxxxx xx Xxxxxxxxxxxx xxxxx xx xxxxxx Xxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxx xxxx xxxx. Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxx.

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2. Grenzgänger Schweiz:
Erweiterung der unschädlichen Nichtrückkehrtage

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3. Grenzgänger Schweiz:
Umrechnungskurs für die Einkommensteuer 2022

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IX. Soziales

1. Freiwillige Krankenversicherung:
Einkommen beider Eheleute maßgeblich

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