SteuerSparbrief - Archiv

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

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

Diese Ausgabe bietet unter anderem folgende interessante Themen:

Fortbildung: Wann liegt sie außerhalb des Arbeitsverhältnisses vor?
Inflationsausgleichsprämie: Arbeitsrecht versus Steuerrecht
Prozesskosten: Streit ums Kindeswohl keine außergewöhnliche Belastung
Riester-Verträge: Ab 2024 kein Prüfungsrecht der Finanzämter mehr
Vermietung: Mit Zuwendungsnießbrauch im Familienverbund Steuern sparen
Hinterbliebenenrente: Unbedingt Einspruch gegen Steuerbescheide einlegen
Schenkung: Feststellung eines Grundstückswerts "für immer" gültig

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

Dieser Inhalt ist exklusiv für Abokunden zugänglich.

Jetzt Mitglied werden und Steuern sparen!

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I. Beruflicher Bereich

1. Sozialversicherung:
Die Beitragsbemessungsgrenzen im Jahre 2024

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2. Zeitsoldaten:
Erste Tätigkeitsstätte bei Ausbildung im öffentlichen Dienst

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3. Fortbildung:
Wann liegt sie außerhalb des Arbeitsverhältnisses vor?

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4. Stille Beteiligung beim Arbeitgeber:
Besteuerung als Arbeitslohn oder Kapitaleinkünfte

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5. SFN-Zuschläge:
Steuerfreiheit ohne Aufzeichnung von Anfangs- und Schlusszeit

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6. Energiepreispauschale:
Bei Streit mit Arbeitgeber ist das Finanzgericht zuständig

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Xx xxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxx: Xxx xxxx xxx xxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xx, xxxx xxxxxxxxxx Xxxxxxxxx xxxxx xxxx xxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx. Xx xxxxxxxx xxxxxx xxx Xxxxxxxxxx. Xx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xx Xxx. x Xx. x XXXx. Xx xxxxxxx xxxx xx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xXxxX Xxxxxxx, Xxxxxxxxx xxx x.xx.xxxx, x Xx xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxx: Xxxx Xxxxxx xxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. XXXX: Xxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxx. Xx xxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx, xx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxx xxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx xxx xXX Xxxxxxxx, Xxxxxxxxx xxx x.x.xxxx, xx X xxxxxxx Xxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx, xxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxxxxx. Xxx Xxxxxxxx "Xxxxxx Xxxxxxxxx" xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxx Xxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxxx xxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xx xxxx "x" xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx xx xxx XXxX xxxxxxxxx xxxx. Xxxxxxx: Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxx xxx Xxxxxxxxxxx, xxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx, xxxxx xxxxxxxxxxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxx. Xx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxx xxxxxxxxxxx. Xx Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx xxxxxx xxxxxx xxxx XxxxxxXxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxXxxxxxxxx Xxxxxxx xxxx

xxxxxx

7. Inflationsausgleichsprämie:
Arbeitsrecht versus Steuerrecht

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

XXXX: Xxxx xxxx xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx x xxxxxxxxxx x xx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxx, xxxxxxx xxxx xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xx xxxxxxx Xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx. xxxxxx xxxxxxxxxxxxxx. Xxxxxx xxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx xxxx xxxxx xxxxx Xxxxx xxxx xxxxxxxxxxxxx xxxxxxx xxxx, xxxxxxx xxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xXxxxxx xxx x.x.xxxx, x Xx xxxxxx.

Xxx Xxxx: Xxx Xxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx XxxxxxxXxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxx Xxxxxxx xxxx xxxxx xxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxxx xxxxxxxxxxx xxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxx xxxxxxx x.xxx XXX xxxxx xxxxxxxx. Xxx Xxxxxxx xxxxxx Xxxxxx Xxxxxxxx xxxx xxxxxxxx. Xxx Xxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxx xxxx xxx. Xxx Xxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xXxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxx xxx xxx xxxxx xx xxxxxxxxxxxxxx Xxxxx xxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxx, xxx xxxxx Xxxxxxxxx xxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxx xxx xxxxxxx xxxxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxx Xxxxx xxxxxxxxxx xxx.
Xxxxxxxxxxx: Xxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxxxxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxxxx, xxx Xxxxxxxxxxxxx, xxx xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxxx. Xxxx xxx xxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxx xxxxxx xxxxxxxx Xxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxx xxx xxxx xxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxxxxx xx xxxx XXX xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx Xxxxx xxxxx Xxxxxx xxxxxxx. Xxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx xx xxxxxxxxxxx Xxxxx xxx xxxxx Xxxxx Xxxxxxxx xxxxxxx. Xxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxx xxxxx xxxxxx xxxx xxx xxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx x xx xxx Xxxxxxxxxxxxxx.

xxxxxxxxx, xxx xx Xxxxx: Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxx Xxxxxxx xx xxx Xxxxxxxxx xxxxxxx. Xxxxxxxx xxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxx xx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxx Xxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx

xxxxxx

II. Privater Bereich

1. Pflegeheim:
Kostenübernahme für wohlhabende Tante nicht abziehbar

Xxxxxxxxxxxxx xxxx xxx Xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxx xxxxx xxx xxxxxxxxxxx, xxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx xxxx xxx xx Xxx. x XXxXx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxx xxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxx xxxxxx xxxxxxx, xx xxxx xxxx xxx Xxxxxxxx xxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxx xxx xx, xxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx.

Xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx, xxx xxx Xxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxx, xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xx xxxxxx xxxx xxxx xxxxx xxxxxxxxxx Xxxxxxx xx Xxxxx xxx xx xx Xxx. x XXxX xxxx xxx Xxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxx xxxxx Xxxxx xxxxxxxx xxx xxxxxxxx xxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxx xxxxxxx, xxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxx xxxxxxxxxx xxxxxxx xxx. Xxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxx xxxxxxxx, xxx xxxxx xxxxxxx xxxxx Xxxxx xxxxxx xxxxxxxxxxxxxx xxxxx xxxx xx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xx xxx Xxxx xxxxxxx xxxxx. Xxx Xxxxx xxxx xxxxx xx Xxxxx xxx xxxxxxxx Xxxxxxxx xxx xxxx xxx Xxxxxx xx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx. xxxxxxxx. Xxx Xxxxx xxxx xxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx. Xx xxxxx xxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxx xxx xx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxx xx xxxxx Xxxxxx xxxxxxxxxx xxxxx. Xxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx. Xxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx.
Xxxxxxxxxxx: Xxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxx xxx, xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxx x xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx x xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxx, xx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxx, xxxx xx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxx "xxxxxxxxxxxxx" xxxx. Xx Xxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxx, xxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxx xxx Xxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxx xxx xxxxxxxxxx xxxxxx Xxxxx xxxxxx xxxxx xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxxx Xxxxxxx xxxxx xxxxx xxx. Xxxx xxx xx xxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxx xxxxxxxxxxx xxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxx xx xxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxx xxx xx.x.xxxx xXX X xxxxx, XXxXx xxxx XX X. xxxx xxxxx xxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxxxxx xx xxx, xxxx xxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxx xxxxxxx xxxxxx, xxxx xx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxx xx XXxXx xxxx. Xxxx x xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XxxXx x xxxxxx xxxx xx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxx xxxxxx. Xxxxxxxxxxxx xxxxxxxx xx xx xxxxxxxx Xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx XX Xxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxx. Xxx xxxxxx xxx xxxx xxxxxxxxxx xxxx xxxxxx xxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

2. Prozesskosten:
Streit ums Kindeswohl keine außergewöhnliche Belastung

Xxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx, xxxxxxxx xxxx,xxxxxx"xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxx xxxxx, xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxx xx xxxxxxx"xxxxxxxxx xx Xxx. x Xxxx x XXxXx.

Xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxx "xxxxxxxxxx" Xxxxxxxxxxxxxx xx xxxxxxxxx x xx xxxx xxxx xxx xxx Xxxx. Xxxxxx xxxx Xxxxxxxxxxxxxx, xxx xxxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx, xxxx xxxxxxxxxx xxxxx xxxxxxxxx. Xx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx: Xxxxxxxxxxxxx xxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxx Xxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx xxxxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxxXxxxxx xx xxxxxx Xxxxx xxxxxxxxx: Xxxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxx xxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx xxxxxx xXX XxxxxxxxXxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

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

XXXXXXXXX:xxxxxxXxx xxxx xxx xxx Xxxxxxxxxx xxxx xxxxxx. Xxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxx xxx xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxxx xxxxxx xxxx xxxxx xx Xxxxxx. Xxxxxxx xxxxx xxx XXX xxxxxxxxxx xxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxx xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxx Xxxxxxx xxx xxxxxxxxx xx xxxx XXX xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXX X xxxxxx. Xxxxx Xxxxxxxxxxxxxx, xxx xxxx xxxxx Xxxxx xxx Xxxxxx xxxxxxxxxx xxxxx, xxx xxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxx

xxxxxx

3. Krankheitskosten:
Kosten für eine Leihmutterschaft steuerlich nicht absetzbar

Xxxxxx Xxxxxx xxxxxxxxx, xxxxx Xxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xx Xxxxxxxxxxx xxxx xxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxx. Xxxxx xxxxxxxx xxxxxx xxxx xxxxxxxx xxx "Xxxxxxxxxxxx". Xx Xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xx xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xx xxxxxxx Xxxxxxx xxxxxxxx. Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxx XXX. Xxx Xxxxx xxx, xx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx, x.X. Xxxxxx, Xxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx, xxxxxxxxxx xxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxxx xxx xxxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxx xx xxx XXX xxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxx Xxxx: Xxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxxxx xxxxx xx Xxxxxxxxxxx xXXXx xxxxxxxx Xxxxxxxxxx xx Xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxx xxxxx xxxxxxx xx xxx XXX xxxxxxxx Xxxx. Xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxx xxx Xxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxx xxx, xxxxxxx xxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxx xxxx.
Xxx Xxxxxxx xxxxxxx xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxx, Xxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx xx. xx.xxx XXX xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxx xx, xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxx. Xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxx xx.
Xxxx Xxxxxxxxxx xxx XXX xxxxxxx xxx Xxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx. Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxxx xxxxxx Xxxxxxx, xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxxxxx, xxx xxxxx xxx Xxxxxxx xxxx xxxx xxxxx xxxxxxx xxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx, xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx, xxxxxxx xxxxxxxxx xxxxx, xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xx XXxX xx xxxxxxxxxxxxxxxx. Xxxx xxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxx xxxx xxxxx xxx xxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxx xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

4. Krankheitskosten:
Unterbringung in einer Wohngemeinschaft

Xxxxxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx, xxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxx. xxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx.xxxxxx"Xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xxxx xxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx"xxxxxxxXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxx, xxxx xx xxxx xxxxx xx xxx Xxxx xx Xxxxx xxx xx x XxxxX xxxxxxx, xxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx xx xxxxxxxxxxxXxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxxx xxxxxxxxx Xxxxxxxxx xx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxx Xxxx: Xxx Xxxx xxx xxxx Xxxxxx xxxx xxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxx X xxxxxxxxxx xxxxxxxxxxxxx, X xXxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx X xxxxxxxxx xxx. Xxx x.x.xxxx xxxxx xx xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxx x xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx Xxxxxxxx xxxx xxxxx xx xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x XXX XX, xx xxx xx xxxx xx xxx Xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx.
Xxxx xxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx Xxxxxxx xxxx xxxxxxxxxx Xxxxx xx Xxxxx xxx xxx XXX. Xxxxxxxx xxxxxx xxxxx xx xx Xxxx xxxxx xXxxxxxXxxxxx xx Xxxxx xxx xx.xxx XXX xx x x.xxx XXX x x x x.xxx XXXx xx xxx Xxxxxxxxx xxxx Xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxx xxxx xxxxxxx xxx Xxxxxxx xxxxx xXxxxxxxxxxxxxXxxxxxxx xxxx xx xxx XXX XX, xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx.
Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxx xxx xxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx, xxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xx. Xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxx x xxx XXX x x x x.xxx XXX x x x x.xxx XXXx, xxxxxx xxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxx. Xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxx.
Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx xxx, xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx xxx xxxxx Xxxxxxxxx xxx xxx xx xxxxx Xxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx.
Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxx Xxxxxxxxxxx, xx xx xxxx xxxxxxx xx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxx xxx xxx "Xxxx" xxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxx, xxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxx xx xxxxxxxxxxx, xx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx xxxxxxxx xxxx xx xx Xxx. x XXxX xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxx xx xxx Xxx. x Xxxx x XXxX xxxxx xx xxxxxxxxxxxxxxxx.

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xxxxxx

5. Vorsorgeaufwendungen:
Bei internationaler Organisation steuerlich absetzbar?

Xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxx xxx xxx xxx xxxxxxxxx Xxxxxxxxx. Xxxxxxxxx xxxx xxxxx Xxxxxxxxx x xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx x xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxx Xxxxx xxx, xx xxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxx xxxx xx xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxx.
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Xxxx Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx, xxx xx xxxxx XXxxXXXxXxxxxxxxxxxxx xxxx xx xxx Xxxxxxx xxxxxxxxx xxxx, xxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxx xxx xx Xxx. x Xxxx x Xx. x XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxx xxxxxxxx, xx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxx, xxx xxx Xxxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxx. Xx xxxxxx Xxxx xxxxxxx xxx xxxxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xx xx Xxx. x Xxxx x Xx. x Xxxxxxxx x XXxX xxxxxxxx xxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx xxxxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx. Xxx xxx Xxxxxxx xx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx, xx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx.
Xx xxxx xxxx xxxxx xxx Xxxxxxxx xxx xx xx Xxx. x Xxxx x Xx. x Xxxxxxxx x XXxX, xxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxxx. Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxx "xxxx xxxxx XXX xx Xxxxxx xxxxxxxxxx xxxx" xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxx xx xxxx xx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xx xxxxx xx xxx Xxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxx "xxxx xxxxx XXX xx Xxxxxx xxxxxxxxxx" xxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxxxx XXX, xxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxx, xxxxx xxxxx
Xxx xx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx "Xxxxxxxxxx" xxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

6. Riester-Verträge:
Ab 2024 kein Prüfungsrecht der Finanzämter mehr

XxxxxxxxXxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxx: Xxx Xxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxxxx XxxxxxxxXxxxxx xxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xXxXx xxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx.

Xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx xxxxx Xxxxx xxxx xxxxxxxxx Xxxxxxxxx xxx XxxxxxxxXxxxxx. Xxxxx xxxxxxx xxxx xxxxxxxx "xxx xxx Xxxx xxxxxxxxx", xx xxx xxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxx xxxxxx, xx xxx Xxxxxx xxx. Xxxxx Xxx xxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx, xxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxxxxxxxxxxxxxxxxx xx xxx Xxxxx. Xxx xxxx xxxx

Rechtslage für Beitragsjahre bis 2023

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxx, xx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx. Xx xxx xx Xxxxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxx. Xxxx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx XxX, xxx xx Xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx. Xxxx: Xxx Xxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx,XXxXx xxxx X X. xxxx. Xxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxx. Xxxx xxx Xxxx, xxx xx xx xxx Xxxxxx xxxxxxxxxx xxxxxxxx.

Xxxxxxxx:
Xxxxxxxx xxxxxx xxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx xx, xxx xxxxxxxxx xxxxxxxxxxxxxxxx xx xxxx, xxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxx. Xxx Xxxxxxxxx xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxxxxx Xxxxxx xxxxx xxx XxX xxx Xxxxxxxxx xxx, xxxx xxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx xxx xxx xxx xxx xxx x xxxxxxxxxxxxxxxxxx x xxxxxxxxxx. Xxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxx xxxxxxxxxx, xxxx xx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxxxx xxxx xx xxx Xxxxxxxxxx xxx XxX xxxxxxxx. Xxx XxX xxxxxxxx xxxxx xxxxxxxx xxxxxxxxx xx, xx xxx Xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxx.
Xxxx xx xxxxxxx xxxxxxx xx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx: Xxx Xxxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxx XxX xxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxx xxxxxxxxx Xxxxxxx xx. Xxx Xxxxxxxxx xxxx xxx Xxxxxx xxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx.

Rechtslage ab dem Beitragsjahr 2024

Xxx xxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx XXX xxx Xxxx xx Xxxx xxx. Xxx xx xxx xxx xxx Xxxxxxxxxxx xxxx "xxxxxxxxx", xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx. Xxx xxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxx xx Xxxxx, xxx xxxx xx Xxxx xxx xxxxx xx xx Xxx. x Xxxx x XXxX, xxx xxx xxxxx xxxxxx:xxxxxx"Xxx xxx Xxxxxx xxxx xx xx Xxxxxx x xxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxx Xxxxxx x xx Xxxxxx xx xxxxx."

Xxx xxxxxx: Xx xxx Xxxxxxxxxxxx xxxx xxxx xxx xxx xxx XxX xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx. Xxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxx xxxxxxx xxxx x xxx xxx xxx XXXxXxxxxxxxxxxxxx x xxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx.

XXXXXXX xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxx Xxxxxxxxxx xxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx. Xxx xxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxx xxxxxxx xxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

III. Kapitalerträge

1. Verluste bei Kapitalerträgen:
Verlustbescheinigung bis 15.12.2023 beantragen

Xxxxxx xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxx xxx. Xxxxxx xxxxxx xxx xxxx xxxxx Xxxxxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxx xxx Xxxxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxx. Xxxxx xxxxxxxx xxxxxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxx xxx Xxxx xx xxx xxxxxxxx Xxxxxxxxxxxx, xx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx.

Xxxx Xxx xxxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxx Xxxxx xxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxx xxxx xx Xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxx xxxx xxx xxxxxxxxx Xxxxxx xx xxxxxxxx: Xxx xxx xxx xx. Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxxx xxxxxxxx Xxx, xxxx xxx Xxxxxx xxx xxx Xxxxx, xx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx, xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xx xxxxxxxx Xxxxxxx, xxx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx. Xxxx xxx Xxxxxx xxxxxxx xxxxx Xxxxxxx xxxxx xxxxxxxx, xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx "xxxxxxxxx xxxxxxxxxx" xxxxxx. Xxxxx xxx xxxx xxxxx xx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxx xxx xxxxxxxxx Xxxxxx xxx xxx xxxxxx Xxxxxxxxxx xxx xxx Xxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxxxxxxx xxxx xx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxx xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xx.xxx XXX xxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxxxxxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxxxx: Xxx xxxxxxx xxxxxxxxxx Xxxxxx xxxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxx Xxxxxxxx xxxx xxxxx xx xxx Xxxxxxxxxxx xxx. Xxx xxxxxxx xxx Xxxxxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxx xxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx!

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx

xxxxxx

2. Negativzinsen:
Der Streit um das Verwahrentgelt geht in die letzte Instanz

Xxx xxx xx xxx xxxxxxx Xxxxxx xxx Xxxxxx: Xxxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxx xxx Xxxxxx xxxxx xxx xxxxx Xxxxxx, xxxxxxx xxx xxxxxxx xxxx xxx Xxxxxxxx xxxx xxxx xxx Xxxxxxx xx xxx Xxxx xxxxxx, xx xxxxxxxxxxxxxxXxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxx xxxxx xxxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxxx xxxxxxx Xxxxxx xxx Xxxxxxxxxx x,x Xxxxxxx Xxxxxx xxx Xxxxxx xxxxxx, xxx xxx xxx xxx Xxxxxxxxx xxxxxxx. Xxx xxxxxx Xxxxxx xxxxx xxxxx Xxxxxxxxx x xxxxxxx xxxx xxxxxxx x xxxx Xxxxxx xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx XxxxxxxxxxX. xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxx XXX xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxx xxx Xxxxx xxxxxxx xxxx. Xxx Xxxxxxxx xxxxxxxxxxx xxxxx "xxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx" xxx xxxxx x xx xxx Xxxxxxx x xxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx. Xxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxx, xx xxxx xxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xXXX XxxxxxxxxxX., Xxxxxx xxx x.xx.xxxx, x X xxxxxxx.

Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx x,x Xxxxxxx xxx Xxxx xxx Xxxxxxxxxxxx xxx. Xxxxxxxxx xxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxx xx.xxx XXX xxxxxx, xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx xxx xxx xx xxx.xxx XXX xxxxxxxxxx.
Xx xxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx Xxxxxxxxx Xxxxx xxxxxxxx: Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxxx xxxxx xxxxxxxxx xxxxxx xXX XxxxxxxxxxX., Xxxxxx xxx xx.xx.xxxx, xxxx X xxxxxxx.
Xxx Xxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxx Xxxxxxxx xxxxxxxxxXxxxxxxxxxxxxx xxxxxxx xxxx. Xxxx xxxx xxxxxx xxxx Xxxx xxx xxxx xxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxx xxx Xxxxxx Xxxxxxxx xxxxxxxxx xXX Xxxxxxx, Xxxxxx xxx x.x.xxxx, xx X xxxxxxx.
Xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxx xxxxx xxxxxxxxxx xXXX Xxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxx. Xxx Xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx. Xxx Xxxx xxxxx xxxxxxxxxxxx, xxxx xx Xxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxx xx xxxxxx xXX Xxxxxxxxxxx, Xxxxxx xxx xx.xx.xxxx, xx X xxxxxx.
Xxx Xxxxxxxxxxx Xxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxx xxx XxxxxxxXxxx Xxxxxx xxxxxxxxxXxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xXX Xxxxxx, Xxxxxx xxx xx.xx.xxxx, xx X xxxxxx. Xxxxxx xxx Xxxxxxxxxxx XxxxxxxxxxXxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxx.
Xxxx xxx Xxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxXxxxxxxxxxx xxx Xxxx xxxx xxxxxxxxx. Xxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxx xxxxxx, xxx xx xxxxx xx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xXX Xxxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

XXXXXXXXX: Xxxxxxxx xxx Xxxxxxxxxxxx xxx XXX Xxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxx xx xxxx Xxxxxx xxxxxxxxx xxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxx, xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xXxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxx Xxxxxxxx.

xxxxxx

IV. Eigenheim und Vermietung

1. Vermietung:
Mit Zuwendungsnießbrauch im Familienverbund Steuern sparen

Xxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxx xxx xxxx Xxxxxx. Xxxxxxx xxxxx xxx Xxxxxx xxxxx xxxxxx Xxxxxxxxxx, xxxx xxxxxxxx xxx Xxxxxxxx, xx xxxx xxx xxx xxxxx Xxxxxxx xxxxxx xxxxxxx. Xx xxxxx xx xxx xxxxxxxxxxxx Xxxxx xxxxxxxx, xxxx Xxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxx xxx xxxxxx, xxxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx. Xx xxxxxx xxxx xx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxx xxx Xxxxxx xxxxx xxxxx xxxx, xxxx xxx xxxxxx xxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx, xxxxxxxxx xxxxxxxxxxx. Xxx xxxxx xxxx xxxxx, xxx xxxxxx Xxxxx xxx Xxxxxx xxxxxx xxxxxxx

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

Xx xxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx x.x. Xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx xx.xx.xxxx xxx X xxxxxxxx xxxxxxxxxx xxx. Xx Xxxxxx xxxxxx xx xxxxxxxxxxxxx: "Xxxx Xxxxxxxxxx xxx Xxxxxx xxxxx xx Xxxxxx xxxx xx xxxxxxxxxxx, xx xxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxx Xxxxxxxxx xxxxxxxxxxx xxxx xx xxx xxx x xxxx xxxxxxxxx x xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxxx xxxx xxxxx xxxx, xxxx xxx xxxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx xx xxxx xxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxxx."

XXXXXXX xxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx "xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxx x xxx xxxx xxxxxx xxxx xxx Xxxxxx, xx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

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

XXXXXXXXX:xxxxxxXxx xxx Xxxxxx xxxxxxxxxxxx xxxxxxx, xxxxxx xxx xxxxxx Xxxxxx xxxxxx. Xxxxx xxxxxxx: x. Xxxx xxxx Xxxxxxx xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxx xxxxxx, xxx Xxxxxx xxxx xx xxxxxxxxxxx xxx xxx Xxxxxx xxxx xxx xxx Xxxxx xxx Xxxxxx xx xxxxxx. x. Xx xxxx xxxxx "Xxxxxxxxxxxxxxx" xx xxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxxx. Xx Xxxxxxxxxxx xxx xxx xxxx Xxxxxxx, xxxx xxx Xxxxxxxxx xxxx xx xxx XxxX xxx Xxxxxx xxxxxxxxx xxxxx, xxxxx xxxx xx xxx Xxxxxx xxxxxx. x. Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxx Xxxxxxxxxx xxxxx XxXxXxxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxx Xxxxxxxx xxxxx xxxxxxx. Xxxxxx Xxxxxxxx xxxx xx Xxxx xxxxxxxx xxxxxx. x. Xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxx xxx xx Xxxxxxxxx xxxxxxxxxxx. Xxx xxx Xxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx, xxxx xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx. x. Xx xxx xx xxxxxxx, xx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxx xxxxxx, xx xxx Xxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxx Xxxxx Xx. x: Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx

xxxxxx

2. Baudenkmal:
Steuerbegünstigung bei Eigennutzung nur für ein Objekt

Xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxx xxx xxx xxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx x xxx xx xxxxxxxx XxxxxxxxXxX xxxx xx xxx XXxX. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxxx xxx Xxxxxx, Xxxxxxxx xxxxxxx xxx xxxx xxxx xxxxxxxxx xxxx Xxxxxxx xx Xxxxx xxxxxx xxx xxx Xxx. x XXxXx. Xxx Xxxxxxx "XxxxxxxxXxX" xxx xxxxx xxxx xxxxxxx, xxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx"xx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xx x Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx."

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxx XXxX xxx xxxx xxx Xxxxxx xxx xxx xxxxxx xx Xxxxx xxxxxx xxxx. Xxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxx xxx. xx xxx Xxx. x XXxX xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxx xxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xx Xxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xx Xxxxx xxxx xxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxx xxxx xx xxx XXxX xx xxx Xxxxxx xxxx xxx xxxx xxxxxxx xxxxxx. Xx xxxx xxx xx xxx xxx Xxxxxxx xxx xxx xx xxxxxx xxxxxxx xxxx xxxxxx Xxxxxxx, xxx xxxx xxxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxx. Xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxx xxxx xxxx xxxxx xxxxxxxxxx. Xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xxx xxxx xxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX. Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxx, xxxx xxxxxxx xx xxx Xxx. x XXxX xxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxx Xxxxxx xx Xxxxxxxx xxxxxxxx xxxxxxx xxxx xxx xxxxxxx xxx xxx xxxxxx Xxxxxxx xxxxxxxxx. Xxxxx xxx Xxxxxxxx xxxxxxx xxxxxxxxx.
Xxxxxxxxxxx: Xxx XXX xxxxxxxx xxx Xxxxxxxxxx xx xx xxx XXxX xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxx Xxxxxx xxx xxxx xxx xxxxxxxx Xxxxxxxx xxx. xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxx. Xxxx xxxxxx xxxx xxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx "xxxxx" Xxxxxxxx xx Xxxxxxxx xxxxxx xxxx xxxx. xx xxx Xxx. x Xxxx x XXxXx. Xx xxx xxxxx xxxxxxxx, xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxxx. Xx xxx xxxxx xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx, xxxx xxxxx xx Xxxxxxxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxx xxxxxxxxxxxx: Xx xxxx xxxxx "Xxxxxxxxxxxxxxxxxxx" xx Xxxxxxx xxx xx xxx XXxX xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx: Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx

xxxxxx

3. Energetische Sanierung:
Ab 2024 auch mit dem Riester-Guthaben möglich

Xxx xx Xxxxx xx xxxxxx xxxxxxx xxxx Xxxxxxx xxxxx xxx xxxxxxxxxxxx xxxxxx xxxx, xxx xxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxx. Xx xxxxxx Xxxx xx xxxxxxxxx, xxxxx xx xxxx xxxxxxxxxXxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxXxxxxxxxxx xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxx xx Xxxxx xxxxxxxxxxxxxx. Xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxx xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxxx xxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxx xxx xxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xxxxx xxxxxx xxxxxxxxx Xxxxxxx xxx xxx Xxx. x Xx. x XXxXx.

XXXXXXX xxxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx", xxxx xx xxx x.x.xxxx xxx XxxxxxxxxxxxxxxxXxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx xxx xx xxx Xxx. x Xxxx x XXxX xxx xxxxx xxxxxx xxxxxxxxx Xxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxxx xxx xxx Xxx. x Xx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxxx.

XxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxx xxxx xxx xxxxxx xx Xxxxx xxx xx xxx Xxx. x Xxxx x XXxX, xxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxxx:
Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx,
Xxxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxx,
Xxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxx,
Xxxxxxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx,
Xxxxxx xxx xxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx
Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxx xxxxx xxxxxx xxx xxxx Xxxxx xxxx.
Xx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxx.
Xxx Xxxxxxxxxxxxxxxxx xxxx xxx XxX xxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xxx Xxx. x Xxxx x XXxX xxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xXxxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxxXxxxxxxxxx xxx x.x.xxxxx xxxxxxxx. Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxx xx, xxx, xxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxx xxx Xxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxx xxxx xxxxxx xxxx.

Xxx xxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx,xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxx, xxxxxxxx xxxxxxxxxxxx xxxxxx:

Xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxx x.xxx XXX xxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxx. Xx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xx.xxx XXX xxxxxxxx.
Xxx Xxxxxxxxxx xxxx xxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxx xxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xx Xxxxx xxx xx xxx XXxX xxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx.

Xxxx xx xxx x.x.xxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xXxXx xxxxxxxxxXxxxxx xxx Xxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx, xx xxx xx xxxxx xx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxx Xxxxxx xxxxx, xxxxxxxxxxx xxxxxx xx xxx x.x.xxxx xxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XX X x x X xxxxxxxxxxxxx :xxx, Xx. xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

4. Gebäudeabschreibung:
Kürzerer Abschreibungszeitraum und höhere AfA

Xxxx xxxxxxxxxx Xxxxxxxx, xxx xxxx xxx x.x.xxxx xxxxxx xxxxxxxx xxxxxx xxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxx xxx x Xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxx, xx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx x XXxXx.

Xxx Xxxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxx Xxxxxx xxxxx xxx Xxxxx xx xx xxxxxx, xxxx xxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxx xxxxx Xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxx. Xxxxx Xxx xxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx xx Xxxxx xxxxxxxx xxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx x XXxXx.
Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxx Xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx x xxx xx xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx "XxX xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx" xxx x.x.xxxx xxxxxxxxx. Xx xxxxxxx xxxx xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx Xxxxxx xxx xxx XxXxXxxx xxx x Xxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxxxxx xxx xxx x Xxx. x Xxxx x XXxX xxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxx xxxxx Xxxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxxx xx Xxxxx xxx xxx, xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxx XxX xxx x Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx x,xx Xxxxxxx xXX Xxxxx xxx xx.xx.xxxx, x X xxxxxxx, Xxxxxxxx XX X xxxxxx.

Xxxxxxxxx xxx xxx Xxxxxxxx xxxx XxXxXxxxx xxx xxxxx Xxxxxx xxxxxxx xxxxxxx xxx Xxxxx xxxxx. xx Xxxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xx xxx xxxxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxx. Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxx. Xx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxx.
Xxxxxxx xx x Xxx. x Xxxx x XXxX xxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxx xx x Xxx. x Xxxx x XXxX xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxxxx XxX xxxxxxxxxxx xxxxxx. Xxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxx, xx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx. Xx xxx XxX xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx xxxx, xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx

xxxxxx

5. Grundstücksverkauf durch GbR:
Vorsicht bei vorigem Gesellschafterwechsel

Xxxxxxxxxx, Xxx xxxx xx xxxxx xxxxxxxxxxxxxxxxxxxxxx XxX xxxxxxxxx, xxx xxxxxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx, xxx xxx xxxx xxxxxxxxxxx xxxxxx xxxx. Xxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxx, xxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx. Xxxxxxxxxxxx xxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxx xxxxxxx xxxx Xxxxxx xxxxx xxxxxxx xxxxxxxxxx. Xxx xxxxx xx xxxx: Xx Xxxxxxxxxxx xxx xxxxxx xxxxxxx xxx Xxxxxxxx xxxxxx xxxxxxxx x xx xxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxx. Xxx xxxx xxxxxxxxxx xxxx, xxxx xx xxxxxxxxx xxx XxX xx xxx xxxxxxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxx XxXxXxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx "xxxxxxxxxxx" xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx x"Xxxxxxxxxxxxxxxxxx"x xxxxxxxxx xxxx, xxxx xxxx xxx Xxxxxx xxxxx XxXxXxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx xxx XxX xxxxxxx xxx xxx XxX xxxx Xxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxxxxx Xxxxxxx xxxxxxxxxxx. Xxx "Xxxxxxxxxx" xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx, xxxx xxx xxx XxxxxXxxxxxxXxxxx xxx xx xx Xxx. x XXxX xxx xx xxxxxx xxxxxxx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

Xxx Xxxx: Xxxx X xxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxx xx xxx XxXxX xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxx Xxxx xxxx xxx xxx XxX xxx xxx xxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxx. Xxx Xxxxxx xxx Xxxxx X xxxxxxxx xxxx xxx xx Xxxxxxx xxx xx Xxxxxxx. Xx xxxx xxxxxxxxxxxx xxx XxXxX xxx Xxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxxxxxxxx xxx Xxxxx X xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx. Xx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xx Xx. x, xx Xxx. x Xxxx x Xx. x XXxX xxx, xx xxxxxx xxxx Xxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx XxxxxXxxxxxxXxxxxxxxx xxxxxxxx. Xxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xx xxxxx, xxxx xxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx xxx XxX xx Xxxxx xxxx xxxxx xx xxxxx xx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx xxx Xxxxx Xxxxx xxxxxxx, xxxx xxxx xx xxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx.
Xxxxxxxxxxx: Xxxxxxx xx xx Xxx. x Xxxx x XXxX xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx. xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxx xxxxxxx xxxx "Xxxxxxxxxxx" xxxxxxx, xx xxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxxxxx Xxxxxxxxxxxx xxxxx xx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxx xx xxx XxXxX xxxxx Xxxxx X xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx: Xxxx X xxx xxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxx xx xxx XxXxX xxxxxxxx, xxx xxxxxxx xx xx Xxx. x Xxxx x XXxX xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx. Xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx XxXxX xxx xx Xxx. x Xxxx x XXxXx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxx, xxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx.

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxx xxxxxxxx xxxxx xxxxxxxxx xxxxx. Xx xxxxxxxxxx Xxxxxxx xxx xxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxx xxxxxxxx xxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

V. Renten und Pensionen

1. Pensionäre:
Aufwendungen für ehrenamtliche Gewerkschaftstätigkeit absetzbar

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxxx.

Xxx XXX xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xx xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxx, xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxx. Xxxx xxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxx xxx, xx xxxx xxxx Xxxxxxx xx Xxxxxxxxx, xxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx.

XXXXXXX xxx xxx XXX xxxxx Xxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxx xxxx xx xxxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxx Xxxx: Xxxx Xxxxxxxxxxxxx xxx xxx xxx Xxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx X xx Xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx. Xx Xxxxxxxxx xxx xxx xxx xxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx X xxxxxxxxxxxx xxxxxx. Xxx xxxxxxx Xxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xx, xxx Xxxxxxxxxxxxx xxxxxx xxx.
Xxxx Xxxxxxxxxx xxx XXXxXxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxx xxx, xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xx xxx Xxxxx xxxxx xxxxxxxxxxx xxx xxxxxx xxx xxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxx, xxxxxxx xxx xxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx xxxxxxx xxxxxxxxxxxx xx, xxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx xxx. xxxxxxxxxxxxxx xxx xxx Xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

2. Hinterbliebenenrente:
Unbedingt Einspruch gegen Steuerbescheide einlegen

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxx. Xx Xxxxxxxxx xxx xxx XXX xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxx xxxx xx Xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, X X xxxxx xxx X X xxxxxx. Xxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxx XXX xxxxx xxx xxxxxxxxxxxx Xxxxxxx xx Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXx. x XxX xxxxxxx xxx x XxX xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx. Xxxxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx"Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xx xx Xxxxxx x Xxxx x Xxxxxxxxx x Xxxxxxxxxxxxxxx xx XXxX".xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxx, xx xxxxx xxxx Xxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxxx.

Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xx xxxx xxx, xx xxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxx xxx xx Xxxxxxx xxxxxxx, xxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxxxxxx xxx xxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxx. Xxxxx xxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx x xx xxxxxxxxx xxx, xxxx xxx xxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx, xx xxxx xx xxxx xxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx x xxx xx xxxxxx xxxxxxx. Xxxxx xxxxxxx Xxxxxxxxx xxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xx.x.xxxx xX X xxxxxx xxxxxx xxxxxxxxxx xxxxxxx, xxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxx: Xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxx xxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxx xxxxxxx xxx Xxxxxx, xxxx xxx xxxxx xxxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxx xxx xx xxx xxxxx xx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxxxxxxx!

Xxx Xxxx: Xxx Xxxxxxxxx xxxxx xx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xx Xxxx xxxx xxxxxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xx xxx Xxx. x Xxxx x Xx. x XX xxxxxxxxxx, xxxxx xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxX. Xxx xxxxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxx. Xxx XXX xxx xxxxxxx Xxxxxxx.
Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx, xxxxx xxx xxx XXX xx xxx x.x. Xxxxxxxxx xxxxxxxxxxx xxx. Xx xxxx xxxxxxxxxx xx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxx xxxx xx xxxxxxxx xx xxx Xxxxx, xx xxx xx xxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxx xxxxx xxxxxxx Xxxxxxxxx xxxxxxxxx xxx, xxxx xxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxx xxxxx xx:xxxxxx"Xxxxx Xxxxx xxx xxxxx xxxxx xxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxx, xxxx XXxxxX xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x XxX xxxxxxx xxx x XxX xxxxxxx."

Xxxxxxxxxxxxxxx

Xxxx xxxxxxx Xxxxx xxx Xxxxxx,

xxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx .

Xxxxxxxxxxx: Xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx. Xxxxxxx xxxxxxxxxx. Xxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx x XxX xxxxxxx xxx x XxX xxxxxxx xxx xxx Xxxxx, xx xxx Xxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxx xxxx xx xxxx xx xxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xx xxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxx x xxxxxx xxxxxxxxxxxx Xxxxxxx xxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxxxx xxxxxxx.

Xxx xxxxxxxxx xxx Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx. Xxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxx xxxx xxx XXXxXxxxxxxxx xxx xx.x.xxxx xX X xxxxxx xxx xxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

VI. Schenkung und Erbschaft

1. Erbschaft:
Aufteilung der Erbfallkostenpauschale bei mehreren Erben

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

Xxx xx XxxxxxXxxxxxxxx Xxxx xxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx. Xxxxxxxxx xxx xxxx Xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx. Xxxxx xxxxxxxxx Xxxxx xxx xxx XXX xxxxxxxxxx xxxxxxxxxxxxx: Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxx xxxxxxxxxxx, xxxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxx xxxxx Xxxxxxx xxxx xx xxxx x xxxxxx xxxxxxxxx x xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xx XX xx.x Xxx. x XxxXxX:xxxxxx"Xxx xxxxxxxxx Xxxxxxxx xxxx xx xxxxxx Xxxxxxx xx xxxxxxxxxx Xxxxx, xxx Xxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx."xxxxxxXxx xxxxx xxxxxxxxxx xxxxx xxxxxx, xxxx xxxx xxx Xxxxx xxxxx xxxxxxx xxxxxxx.

XXXXXXX xxx xxxxxx xxxxxxxxxxx, xxxx xxx XXX xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxx, xxx xxxx xx xxx Xxxxxxxxx XX X xxxxx. Xxxxxxxx xxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx.x.xxxx xx X xxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxx xxxx xxxx xxxxx xxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxxxx Xxxxxxxxx:

Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxx xxxxxx xxxx, xxxx xxxxxx xxx xxxxx xxx Xxxxxx xxxxxxxx xxxxx.
Xxx Xxxxxxxxx xxx xxxx xxxxx Xxxxxxx xxx xxxxxx xx Xxxxx xxx xxxxxxxxx xx.xxx XXX xx xxxxxxxxx.
Xx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx xxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxxxx.

Xxx Xxxxxxx xxxxxx xxxx xxxx xxx: Xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxx x xxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx x xxxx xxx Xxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx Xxxxxxx xxxx xxxx xxxx xxxxxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxx xxxx xxx XXX xxxxxxxxxxx, xxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx, xx xxxxx xxx xxxxxxxx Xxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxxxx Xxxxxxxxxxxx, xxx xxxx xxxxxx xxx xxx Xxxxxxxxx xxxxxx Xxxxxxx xxxxxxxx xxx xxxxx xxx Xxxxxxxx xxxxxxxx, xxxxxxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxx xxxxxxxxxxxx xxxxxx xXX xx.x Xxx. x XxxXxXx. Xxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx XX xxxx xxxx xxxxxx. Xxx xxxxxx: Xxxxxxxx Xxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxx. Xxxx xxx xxx Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxx x xxxxxx xxxx xxxx xxx xxxxxxxx xxx x xxx xxx Xxxxxxxx xx xxx XxxxxxxxxxxxxxxxXxxxxxxxxxx xxxxxxx.

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

xxxxxx

2. Erbschaft:
Steuerbefreiung fürs Familienheim nur für Grundfläche des Flurstücks

Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx, xx xxx Xxxxxx, Xxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxxx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx x xxx xxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx xxx xx XxxXxXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxx xxxx xxxxxx xx Xxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxx xx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xx xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xx, xx xxx xxxxxxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxx, "xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xx xxxxx xxxxxxxxxxx."

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx, xxx xxx xxxx xxx Xxxxxxxx xxxxxxxx. Xxx xxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxxx.

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

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xXx. XX X xxxxxx. Xxxxxxxxxx xxxxxxx xxxxx xx xxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xx Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx. xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx XX xxxxx xxxxxxxxx xxx xxxxxxx Xxxx xxx XX Xxxxxxxxxxx xxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx Xxxx xxx. XxxxxxXxxxxxxxx Xxxxxxx xxxxx. Xxxxxxxx xxxxx xxxxx xxx Xxxxxx xxxx xxxxx Xxxxxxxx xxxxxxxxx, xxxxxx xxxxx xxxxxxxxx xxxxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

3. Erbschaft:
Höhere Steuer auf Mietwohnungen in Drittändern EU-rechtswidrig?

Xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxx Xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxx, xxx xx xxxxx XXx xxxx XXXxXxxxxxxxxxxxxx xxxxxxx xxxx xxx xxx XxxXxXx. Xxxxxx xxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx, xxx Xxxxxxxx xx Xxxxxx, xxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxxxxx xxx xxxxx xxx Xxxxx xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xXX Xxxxx, Xxxxxxxxx xxx x.x.xxxx, x X xxxxxxxx.

XXXXXXX xxx xxx XxXX xxx Xxxxxxxxxxxxx xxx XX Xxxxx xxxxxxx xxx xxx xxxxxxxxxx, xxxx xx xxx Xxx. x xxx Xxx. x Xx. x XxxXxX xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxx xxx xxx xxxxxx Xxxx xxx xx Xxxxxxxxx xx xxxxxxxxxxxxx xxx. xx xxx XXxXXX xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxx xxxxx xx xx Xxxxxxx xxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxxx xxxxxxxxxxxxxx xXxXXxXxxxxx xxx xx.xx.xxxx, Xxxxxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxx Xxxx xx. Xxx Xxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxxx xxx xxxxxxxx Xxxxxx xx xxxxxxxxx xxx xxxxxx xxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xx xx xxx Xxx. x XxxXxX. Xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xx Xxxxxx, xx xxx XX xxxx xx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx, xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxx. xx XXXX xx Xxxxx xxx xxxxx Xxxxxxxxxx.
Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xx. Xxx XX Xxxxx xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx. Xx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXxxxxx: XX Xxxxx, Xxxxxxxxxx xxx xx.xx.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxx Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx

xxxxxx

4. Schenkung:
Feststellung eines Grundstückswerts "für immer" gültig?

Xxxx xxxx Xxxxxxxxx xxxxxxxxxxxxx xxx Xxxx xxxx Xxxxxxx xxxxxxxxxxx, xx xxx xxxxxx Xxxxxxx xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xx xxxxxx Xxxxxxx xxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxx xx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx xxx Xxxx xxx Xxxxxxxxx. Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xXxxxxxxxxxxxx xxx. Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxx xxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxx Xxxx xxx xxxxx Xxxxxxxxx xx Xxxx xxxx Xxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx.xxx XXX, xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxx, xx xxxxxx xxxxxxx Xxxx xxxx xxxx xxxxxxx xxxx xxxx x xxx Xxxxxx xxxxxx xx xxx x XXX.

XXXX: Xxx xxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx xxx xxxxx xxxxxxxx. Xxxxxxxx xxxx, xxxx xxxxxxxxx xxx xxxxxxxxx xxxx Xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxx xxx xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxx, xxx Xxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxx xxxxxx xxxxxxxx. Xxxx xx xxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx, xxx xxxxx xx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxx xxx xxxxx xx xxxxxxxxx Xxxxxxxxxx xxxx xx xx Xxx. x Xxxx x XxxXxX, xxx xxxxxx xxx xxxxx Xxxxxxxxx, xxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxx xxxxxx Xxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxxxx xx Xxxx xxxx xxx xxxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xx Xxxxxx xxxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xx.xxx XXX xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxx xx Xxxxx xxx xxx.xxx XXX xxx. Xx Xxxx xxxx xxxxx xxx Xxxxxxx xxx xxxxxx Xxxxx xxx.xxx XXX xxxxxxxxx. Xx xxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxxxxx, xxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxx xxxx xx.xxx XXX xxxx. Xxxxx xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxx xxxxxx xxxxxxxxxxxxxx Xxxxx. Xxx Xxxxxxx xxxxxx, xxxxxx Xxxx xxx xx xxxx xxx xxxxxxx xxxxxxx xxxx xxxxx xx xxxxxxxxxxx. Xxx xxx Xxxxxxxxx xx xxxx xxxx xx xxxx xxx xxxxxxx xxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx x XXX xxxxxxxxxxx xxxxxx xxx. Xxxx xx xxxxxxxxxx xxx xxxxxx Xxxxxxxx.
Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx xxx XxxxxxxxxxxxxxxxXxxxxxxxxxx xx Xxxxxx xx xxxxx, xxxx xxx xx xxxxxxxxxxx xxxxx, xxxxxxx xxxx xxx xxxxxxxxxxxxx XxxxxxxxxxxxxxxxXxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxx xxx xxxx Xxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx. Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxx, xxxx xx xxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxx. Xxx xx xxxx xxxxx xxx xxxx xxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx XxxxxxxxxxxxxxxxXxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxx xxxxxxx xxxxxx.
Xxxxx: Xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx. Xxxxxxxx: Xxx Xxxxxx xxxx xxxxxxxxxx xxxx xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx: Xxx xx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

VII. Selbstständige

1. Registrierkassen:
Alle Übergangsregelungen und Erleichterungen ausgelaufen

Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxxxxxx xxxx xxx x. Xxxxxx xxxx xxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxxx. Xx xxxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxx xxx xx xxxx xxxxxxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxx xxxx xxxx xxxxxxx Xxxx xxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxx xxx Xxxxxxxx xxxx xx xxxxxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxxxxxx xxxx, xx xxx XXX xxxxxxxxxxxxxxx xxxxxxxxxx xxxx. "Xxxxx xxxxxxx xxxx xxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxx. Xxxxxxx xxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxx xxxxx xxxxxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx, xxxx xxxx XxxxxxxXxxxxxxxx xxx XXXxxxxxxxxxxxx Xxxxxx xxxx xxxxxx xxxxxxxx", xx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxx Xxxxx Xxxxxxx.

Xxxxxxx xxx xxxx XxxxxxxXxxxxxxxx xx "xxxxxxxxxxxx", xxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxx. Xx xxxxxxx Xxxxxxx xxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx. Xx xxx xxx xxx Xxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxx Xxxxx xx xxxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxx XXxxxxxxxxxx xXxxxxx: Xxxxxxxxxx XxxXxx, Xxxxxxxxxx xxx xx.x.xxxxx.

XXXXXXXXX:xxxxxxXx xxxx xxxxx Xxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx, xxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx. Xxx xxx Xxxxxx xxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxx xxxxx xxx Xxxx xxxxxx. Xxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx XXxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx.

xxxxxx

2. EU-Taxameter und Wegstreckenzähler:
Neue Nichtbeanstandungsregelung des BMF

XXxXxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx xx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xXXXx xx xxxxxxxxx.

XXXXXXX: Xxx Xxxxx, xx xxxxxxx Xxxxxxxxx xxx XXX xxxxxxxxxxx xx xxxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxX xxxxxxxxxxxxx :xxxx:

Xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxxx xxxxx xxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xx.xx.xxxx xxxx xxxxx xxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxx Xxx. x XX xxxxxx xxxxxxx xxxxxxxxxx.
Xxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx XXxXxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x XXXxxXxXX x xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxx.
Xxx Xxxxxxxxxxxxxxxxxx xxxx xx x Xxx. x XxxxxxXxxxX xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxx XXxXxxxxxxxx xxx XXXXXXxXxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx.
Xxx xxx Xxxxxxxxxx xxxx xx xxxx Xxx. x XX xxx xxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

xxxxxx

3. Umsatzsteuer:
Verlängerung der Regelung für Holzhackschnitzel

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

Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x Xxxxxxx xxxx xxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xx xxx Xxxxxx x xx xx xx Xxx. x Xx. x xxx x xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxx Xxxxxx xx Xxxxxxxxx x xxxxxx Xxxxxx xxxxxxxxxxxxxxxxxXxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxx xx Xxxxxxx, Xxxxxxxx, Xxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx.
Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxx xxxxxxxx xxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx. Xxxxx xxx xx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx, xxxxx Xxxxxxxxx, xxxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx xx Xxxxxxx xx xxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.
XXXX: Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxxxx Xxxxx xxxxxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx Xxxxxxxxx xxxxxx. Xxx xxxx xxxxxx xxxx Xxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx.
Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxx Xxxxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx x Xxxxxxx xxxxxxxxxx xxx. Xxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxx, xxxx xx Xxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxxx xxx xxx Xxxx, xxxx "xxx xxx Xxx xxx Xxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxx xxxx Xxxxxxx xxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx" xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxx.
Xxxxxxxxxxxxxxxxxxxxxxxxxx: Xxxx Xxxxxxxxxx xxx xxx x.x.xxxx xxxxxxx xxx. xxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxx x Xxxxxxx xxxxxxxx.
XXXXXXX xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xx.xx.xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXX X xxXxxxxxxxxxxxxxx.

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

xxxxxx

4. Sozialversicherung:
Berichte der Lohnsteuer-Außenprüfung stets auswerten

Xxxxxxxxxx Xxxxxxxxxxx, xxx Xxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxxx xxxxxxxxxxxx "Xxxxxx" xxx XxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxxx xxxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xx xxxx Xxxxxx. Xxx xxx xxxx xxx: Xxx XxxxxxxxxxxXxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx x xxx Xxxxxxxxxxxxx x xxx xxxxx XxxxxxxxxxxXxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxx xxxx xxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxx: Xx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxxxxxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxx xx xxxx XxxxxxxxxxxXxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxx xx xxxxxx. Xxx xxx xxxx xxxxx, xxxx xx xxxx, xxxx xxxxx xxxxxx. Xxx xxxxx Xxxxxxxxxxx xxxxx xxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xx xx Xxxxx xxx xx Xxx. x Xxxx x XXX XXx.

XXXXXXX xxxxxx xxxxx xxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxx, xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxx xxx. Xxxxxx xxx xxx xxxxx xxxxxxxxxxx: Xxxx xx xxxxx XxxxxxxxxxxXxxxxxxxxxxx xxx. XxxxxxxxxxxXxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx, xxxxxxx xxxx xxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xx Xxxxx xXXX XxxxxxXxxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, X x XX xxxxxxxx.

Xxx Xxxx: Xx Xxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxx xxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx, xxxx xxx Xxxxxxx xxxxx xxx xxxxxx XxxxxxxxxxxXxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxx. Xx xxxxx xxxxxxx, xxx XxxxxxxxxxxxxxXxxxxxxxx xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxx xxxx xxx XxxxxxxxxxxXxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx x. Xxxxxx xxxx xxx xx. Xxxxxxxx xxxx xxxxx. Xxx Xxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xx xxx x.x. xxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxx xx xxxx xxxxxxxx. Xx Xxxxxxx xxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxx. Xxx xxxxx xx: Xx xxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxx XxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxx xxxxx. Xxxxx xxxxxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxx xxxx xxx xxxx xxxxxxxxxxxxx. Xxxxx xxxxxx xx xxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxx xxxx xxx xxxx xxxxxxx xxxxxxxxx xxxxx. Xxxx xxxxx xxxxxx xxx xxxxx xxxxxxxxxxxx. Xxxxx xxx Xxxxxxxx xxxxxxx xxxx Xxxxxx.
Xxxxxxxxxxx: Xxxxxxx xx xx Xxx. x XXX XX xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxx Xxxxxx xxxx, xxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xx xx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxx, xx xxx xxx xxxxxxx xxxxxxxx xxxx. Xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxx, xx xxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx xx Xxxx xxxxxxxx xxx. Xxxx xx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxxxxxx xxx. xxx XxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxxxxxxxx, xxxxxx xxx xxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxxxx xxxxxxxxxxx, xxxxx xx xxxxx "xxxxxxxxx Xxxxxxx" xxxxxxx. Xxxxxxxxx xxx xx xxxx xx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxxxxxxx "xxxx xxx xxxxx" xxxxxxxxx xxxxxx, xx xxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxx, xxxx xxx "Xxxxxx" xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxxx xxx Xxxxxxx xxxxx xxxxxx. Xxxx xx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxx xxxxxxx. xxxxxxxxx xxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xx xxxxxxx xxxxxxx xxxx, xxxx XxxxxxxxxxxXxxxxxxxxxxxxxxxx xx xxxxx Xxxxx xxxx xx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx Xxxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X xx X xxxx Xx XXXxXxxxxx xxx xx.xx.xxxx, X xx X xxxx Xx.

xxxxxx

5. Sozialversicherung:
Selbstständiger Fitnesstrainer in fremdem Fitnessstudio

Xx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxXxxxxx xxxx xxxxxx Xxxxx xx Xxxxxxxxxxxxx xx, xxx xxxxx xx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxxx xxxxxx. Xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx x xxx xxxxxxx x xxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxXxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxx, xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXX Xxxxxx xxx xx.x.xxxx, X x XX xxxxx X XXx.

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

xxxxxx

VIII. Steuergrundlagen

1. Änderung von Steuerbescheiden:
Korrektur bei falscher Datenübermittlung

Xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxx, xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxx xxx XXx. Xxx xxxx xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxx xxxxxx xxxx xxx "xXxxxx" xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxx xxxxxxxxxxx. Xxxxxx xxxxxx xxx Xxxxx xx xxxxx xxxxxxxxxxx xxx xxxxxx xxx xxx Xxxxxxxxxxx xxxx xxx xxxxx xxx. Xxx xxxxxxx Xxx xxxx xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx. Xxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx.

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IX. Soziales

1. Pflegeversicherung:
Reduzierte Pflegebeiträge auch für verstorbene Kinder

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2. Pflegeversicherung:
Mehr Geld für die Verhinderungspflege

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SteuerSparbrief - Archiv

SteuerSparbrief November 2023

I. Beruflicher Bereich

1. Sozialversicherung: Die Beitragsbemessungsgrenzen im Jahre 2024

2. Zeitsoldaten: Erste Tätigkeitsstätte bei Ausbildung im öffentlichen Dienst

3. Fortbildung: Wann liegt sie außerhalb des Arbeitsverhältnisses vor?

4. Stille Beteiligung beim Arbeitgeber: Besteuerung als Arbeitslohn oder Kapitaleinkünfte

5. SFN-Zuschläge: Steuerfreiheit ohne Aufzeichnung von Anfangs- und Schlusszeit

6. Energiepreispauschale: Bei Streit mit Arbeitgeber ist das Finanzgericht zuständig

7. Inflationsausgleichsprämie: Arbeitsrecht versus Steuerrecht

II. Privater Bereich

1. Pflegeheim: Kostenübernahme für wohlhabende Tante nicht abziehbar

2. Prozesskosten: Streit ums Kindeswohl keine außergewöhnliche Belastung

3. Krankheitskosten: Kosten für eine Leihmutterschaft steuerlich nicht absetzbar

4. Krankheitskosten: Unterbringung in einer Wohngemeinschaft

5. Vorsorgeaufwendungen: Bei internationaler Organisation steuerlich absetzbar?

6. Riester-Verträge: Ab 2024 kein Prüfungsrecht der Finanzämter mehr

Rechtslage für Beitragsjahre bis 2023

Rechtslage ab dem Beitragsjahr 2024

III. Kapitalerträge

1. Verluste bei Kapitalerträgen: Verlustbescheinigung bis 15.12.2023 beantragen

2. Negativzinsen: Der Streit um das Verwahrentgelt geht in die letzte Instanz

IV. Eigenheim und Vermietung

1. Vermietung: Mit Zuwendungsnießbrauch im Familienverbund Steuern sparen

2. Baudenkmal: Steuerbegünstigung bei Eigennutzung nur für ein Objekt

3. Energetische Sanierung: Ab 2024 auch mit dem Riester-Guthaben möglich

4. Gebäudeabschreibung: Kürzerer Abschreibungszeitraum und höhere AfA

5. Grundstücksverkauf durch GbR: Vorsicht bei vorigem Gesellschafterwechsel

V. Renten und Pensionen

1. Pensionäre: Aufwendungen für ehrenamtliche Gewerkschaftstätigkeit absetzbar

2. Hinterbliebenenrente: Unbedingt Einspruch gegen Steuerbescheide einlegen

VI. Schenkung und Erbschaft

1. Erbschaft: Aufteilung der Erbfallkostenpauschale bei mehreren Erben

2. Erbschaft: Steuerbefreiung fürs Familienheim nur für Grundfläche des Flurstücks

3. Erbschaft: Höhere Steuer auf Mietwohnungen in Drittändern EU-rechtswidrig?

4. Schenkung: Feststellung eines Grundstückswerts "für immer" gültig?

VII. Selbstständige

1. Registrierkassen: Alle Übergangsregelungen und Erleichterungen ausgelaufen

2. EU-Taxameter und Wegstreckenzähler: Neue Nichtbeanstandungsregelung des BMF

3. Umsatzsteuer: Verlängerung der Regelung für Holzhackschnitzel

4. Sozialversicherung: Berichte der Lohnsteuer-Außenprüfung stets auswerten

5. Sozialversicherung: Selbstständiger Fitnesstrainer in fremdem Fitnessstudio

VIII. Steuergrundlagen

1. Änderung von Steuerbescheiden: Korrektur bei falscher Datenübermittlung

IX. Soziales

1. Pflegeversicherung: Reduzierte Pflegebeiträge auch für verstorbene Kinder

2. Pflegeversicherung: Mehr Geld für die Verhinderungspflege

1. Sozialversicherung:
Die Beitragsbemessungsgrenzen im Jahre 2024

2. Zeitsoldaten:
Erste Tätigkeitsstätte bei Ausbildung im öffentlichen Dienst

3. Fortbildung:
Wann liegt sie außerhalb des Arbeitsverhältnisses vor?

4. Stille Beteiligung beim Arbeitgeber:
Besteuerung als Arbeitslohn oder Kapitaleinkünfte

5. SFN-Zuschläge:
Steuerfreiheit ohne Aufzeichnung von Anfangs- und Schlusszeit

6. Energiepreispauschale:
Bei Streit mit Arbeitgeber ist das Finanzgericht zuständig

7. Inflationsausgleichsprämie:
Arbeitsrecht versus Steuerrecht

1. Pflegeheim:
Kostenübernahme für wohlhabende Tante nicht abziehbar

2. Prozesskosten:
Streit ums Kindeswohl keine außergewöhnliche Belastung

3. Krankheitskosten:
Kosten für eine Leihmutterschaft steuerlich nicht absetzbar

4. Krankheitskosten:
Unterbringung in einer Wohngemeinschaft

5. Vorsorgeaufwendungen:
Bei internationaler Organisation steuerlich absetzbar?

6. Riester-Verträge:
Ab 2024 kein Prüfungsrecht der Finanzämter mehr

1. Verluste bei Kapitalerträgen:
Verlustbescheinigung bis 15.12.2023 beantragen

2. Negativzinsen:
Der Streit um das Verwahrentgelt geht in die letzte Instanz

1. Vermietung:
Mit Zuwendungsnießbrauch im Familienverbund Steuern sparen

2. Baudenkmal:
Steuerbegünstigung bei Eigennutzung nur für ein Objekt

3. Energetische Sanierung:
Ab 2024 auch mit dem Riester-Guthaben möglich

4. Gebäudeabschreibung:
Kürzerer Abschreibungszeitraum und höhere AfA

5. Grundstücksverkauf durch GbR:
Vorsicht bei vorigem Gesellschafterwechsel

1. Pensionäre:
Aufwendungen für ehrenamtliche Gewerkschaftstätigkeit absetzbar

2. Hinterbliebenenrente:
Unbedingt Einspruch gegen Steuerbescheide einlegen

1. Erbschaft:
Aufteilung der Erbfallkostenpauschale bei mehreren Erben

2. Erbschaft:
Steuerbefreiung fürs Familienheim nur für Grundfläche des Flurstücks

3. Erbschaft:
Höhere Steuer auf Mietwohnungen in Drittändern EU-rechtswidrig?

4. Schenkung:
Feststellung eines Grundstückswerts "für immer" gültig?

1. Registrierkassen:
Alle Übergangsregelungen und Erleichterungen ausgelaufen

2. EU-Taxameter und Wegstreckenzähler:
Neue Nichtbeanstandungsregelung des BMF

3. Umsatzsteuer:
Verlängerung der Regelung für Holzhackschnitzel

4. Sozialversicherung:
Berichte der Lohnsteuer-Außenprüfung stets auswerten

5. Sozialversicherung:
Selbstständiger Fitnesstrainer in fremdem Fitnessstudio

1. Änderung von Steuerbescheiden:
Korrektur bei falscher Datenübermittlung

1. Pflegeversicherung:
Reduzierte Pflegebeiträge auch für verstorbene Kinder

2. Pflegeversicherung:
Mehr Geld für die Verhinderungspflege