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

xxxxxx

Xxxxx Xxxxxxx, xxxxxx Xxxxx,

xxxxx xxxxxx Xxxxxxx xxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx. Xxxx xxx Xxxxxxx xxxxx xxxx xxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxx xxxxxxx. Xxx Xxxxxxx xxxx xx xxxxx xxx xx xxxx xxx xxxxxxxxx xxx x xxxx xxxxxxxxx xxx x xxx Xxxxxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxx xxxx xx xxxxxxxxxxx Xxxx xxxxx xxxx xxxxxxxxxxxxx xxxxx. Xx xxxxxxxxx xxxxxxxxxx xx Xxx. Xxxx xxxx Xxxx xxx xxx Xxxxxx xxx Xxxxxxx xxxxx xxxx xxxxx xxxx xxxxxx xxx. Xxxxx xxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx x xxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx x xxxxxxxx Xxxx xxxxxx xxxx. Xx xxx xxx x Xxx. Xxxx xxx Xxxx.

Xxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xx xxx xxxxxxxx Xxxx xxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx xx xxxxx xxxxx. Xxx Xxx xxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx "Xxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx" xxxxxxxx. Xx xxxxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxx xxxx xxxxxxxxx xxxx.

Xxx xxxx xxxxxxx Xxxxx: Xxxxxxx xxx xx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxx xx Xxxxxxxxxxxxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxx xxxxxxx. Xxxx xxxxxx Xxxxxxxxx.

Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx x xxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx. Xxx xxxx, xxxx xxxxxx xxx Xxxxxxxxx xxx xxxx xxx xxxxxxxx x,x Xxx. Xxxx xxxxxxxx Xxxxxxxxx xxx xxx Xxxxx xxxx: Xxx Xxxxxxxxx xxxx xxxxxxxxx xxxxxx. Xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxx xxx xxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxx xxxxxx Xxx xx xxxxxx XxxxxxXxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxx xx Xxxx xxxxx, xx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxx xxxx: Xxx xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx, xxxx xx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xx xxxxxxxxxxxxxxxx. Xxxx xxx XXX xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxx. Xxxxxxx xxxx xxxx, xxxx xxx Xxxxxx xxxx xxx xxx xx Xxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxxx xxxxx.

Xxxxx xxx Xxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx XXX xxx xxx xxxxxxxxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxx xxxx xxx Xxxxx xxxxxxxx xxxx xxxxxxxxx xxx xxxx xxx.xxx Xxxx. Xxx Xxxxxxxxx xxx xxxxxx xxxx Xxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xxxx xxx.xxx Xxxx xxxx. Xxx Xxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxx xxx XXX xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxx xxx xxxx xxxxx xx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxx. Xxxx xxx xxxx xxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxx, xxx Xxxxxxx xx xxxxxxxxx. Xxxxxxxxxxxxxxxxx xxx xxx XXX xxx Xxxxxx xxx Xxxxxxxxxx xx xxxxxx Xxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, xxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xx xxxx xx xxx xxx Xxxxxxxxxxxxx xxxx xx xxxxxxxx xxxxxxxxxx Xxxxxxx xx xxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxx xxxxxx xxx xx Xxxxxxx xxx xxx xxxx xxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxx xxx. Xxxxxxxxxx xxx xxx xxxx, xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxx xxx xxx xxxx xxxxxx xxxxx, xxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxxx "xxxxxxxx", xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxx. Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx: Xx Xxxxxxxxxxxxxxxx xxx xx Xxx. x XXxXx xxxxxx xxxx xxxxx xxx xxxXxxxxx. Xx xxxx xxx xxx Xxxxxx xxxxx, xx xxxxx xxx xxxx.

Xxx xxxxxxxxxxxx Xxxxxxxx

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xxxxxx

I. Beruflicher Bereich

1. Doppelte Haushaltsführung:
Auch bei Wegzug vom Arbeitsort absetzbar

Xxxxx xxxxxx xxxxx xx xxx, xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx "xxxxxxxxx", xxxxx Xxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxxxxxx. Xxx xxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxxxx xxxx xxxxxxxx, xxx xxxxxx xxxxx xx xxxx xxxxxxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxx. Xxx xxxx xx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxx xxxxxxxx, xxxxx xxx xxx Xxxxx, xx xx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx.

Die Auffassung des Bundesfinanzhofs

Xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx: Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxx xxxx xxx xxxx Xxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxx Xxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxxx xxx x.x.xxxx, XXxXx xxxx XX X. X. xxxx xxx xxxxx.

Xxxxx: Xxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxx, xxxx xx xxxx xxxxxxx xxxx, xx xxx Xxxxxxxxxxxx xxx xxxx xxx xxxxxxxxx xx xxxxxxx. Xxx xx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx, xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxx xxxx xxx xxx Xxxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx. Xxxx xxxxxxx xxxx.

Die Auffassung der Finanzverwaltung

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxx xxx xxx Xxxxxxx xxx XXX xxxxxxxx xxx xxxx xx xxxxxxxxxxxx Xxxxxx xxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx xxxxx X x.xx Xxx. x XXxXx. Xxxxxx xxxx xxxxx xxxxxxx:

• Xxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxx Xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx xxxxxx xx xxxxx Xxxxxxx xx Xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xx xxx xxxx xxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxx xx xxxxxxx.
• Xx xxx Xxxxxxx, xx xxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxx Xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxxxxxxxx, xxxxxxx xx xxxx xxxxxxxx xxxxx xx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx x.X. xxx xx x Xxx. x Xxxx x Xx. x XXxX.
• Xxxxxxxxxx xxxxx xxxxxxxxxxxx xx Xxxxxxx, xx xxxxx xxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxx xxxxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxxxxxx xxxx, xxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxx xxxxxxxx Xxxx xxx Xxxxxxxxxx xxx xxxxxxx xxxxxxxxxxx.

AKTUELL: Urteil des Finanzgerichts Köln

Xxx Xxxxxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxx, xxx xxx XXX xxxxxxxxxxx xxx, xx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xXX Xxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxxx. Xxxx xxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx.

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

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxx Xxxxxxxxxxxxxxxxx: Xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxx
• Xxxxxxxxx Xxxxxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx

xxxxxx

2. Freie Verpflegung und Unterkunft:
Neue Sachbezugswerte ab dem Jahre 2024

Xxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx, xxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx". Xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxx xxx xxxx:

Xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxx. Xxx xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

3. Arbeit auf Abruf:
Dauer der wöchentlichen Arbeitszeit

Xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xx Xxxxxx xxxxx xxxxx xxxxxxx. Xxxxx xxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxx, xxx xxxxx "xxx Xxxxx" xx Xxxxxxxxxx xxxxxx. Xxxx xxx x. Xxxxxx xxxx xxxx xx xxxx xxxxx Xxxxxx xxxx xxxxxxxx Xxxxxxxxxxx: Xxxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxx, xxxxxx xx Xxxxxxx xxx Xxxxx xxx xxxxxxxxxx xxx xx Xxx. x Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxx xxxxx xxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxx xxx Xxxxx, xxxxx xxxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx, xxxx xxxxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x XxXxX xxxx Xxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx. Xxxx Xxxxxxxxxx xxxxx xxxx xx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xXXX, Xxxxxx xxx xx.xx.xxxx, x XXX xxxxxx.

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

XXXXXXXXX:xxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxxx xxxx xxx x. Xxxxxx xxxx xxxxxx. Xx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxx xxxxxxxx xx xxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxx xxx xx xxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx xxx, xxx Xxxxxxxxxxx, xxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxx Xxxx xxx xxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxxx xxx xx XxXxX, xx x Xxx. x Xxxx x Xx. x Xxxxxxxxxxxxxxx. Xx xxxxx xxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxx: Xxxx Xxxxxxx xxxxxx xx Xxxxxxxxxxxxx xxx xxxxxxxxxx
• Xxxxxxx: Xxxxx xxxx XxxxxxxxxXxxxxx xxx Xxxxxxxxxx xxx "Xxxxxx xxx Xxxxx"x

xxxxxx

4. Arbeitslohn:
Extrem hohe Trinkgelder sind nicht steuerfrei

Xxxxxxxxxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxxxx. Xxxx xxx xxxxxxx xxxx xxxxxx Xxxxxx xx xx x Xx. xx XXxX xxxxxxxx. Xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxx, xxx Xxxxxxxx xx xxx Xxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx xxxx xxxx xxxxxx, xxxxxxx xxxxx xxx xx xxxxx xxxxxxxxxxx Xxxx, xxx xxx xxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxxx xxxx: Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx, xxxx xxx xx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxx xxxxxx. Xxxxx xxx xx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx Xxxxxxxx xxxx xxxxx xx Xxxxxxxxxxx, xx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxx xxxxx xx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxx xxxxx xx xxx Xxxxx xxxxxxx "xxxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx xxx. XxxxxxXxxxxxxxx Xxxxxxxxx xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx xxxxxx xxxx Xxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxx, xxxxxx xx x Xx. xx XXxX xxxxx xxxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xXxxxxxx xxx xx.xx.xxxx, x X xxxxxxx xxx x X xxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxxxx, xxx xx xxxxx XxxX xxxxxxxxx xxx, xxxxxx xxx xxxxxx Xxxxxxxxxxx xxx XxxX Xxxxxxxx xxx xx.xxx XXX xxx. xxxx x,x Xxx. XXX xxx xxxxxxxxxxx xxx Xxxxxxxxx xxx "Xxxxxxxxxxx". Xxx Xxxxxxxxxxx xxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxxxx. Xxx Xxxxxxxx xxxxx xxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xx xxx xxx xxx XxxX xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx. Xxxx xxxx xxx xxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxx, Xxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xx xxxxxxx xxxx xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxx, xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxx xxx xxxxx Xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxxxxx xxxx Xxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxx xxxxxx Xxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxx xxxxx xxxxx xxxxxxxx xxxxx Xxxxx, xxxx xxxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xx Xxxx xxxx xxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxxxxxx xxxx, xxxx xx xxxxx xxxxxxxxxxxx, xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxxx, xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xXxxxxx: XX Xxxxx , Xxxxxxxxxxxxxxxx xxx xx.xx.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx

xxxxxx

5. Minijob:
Erhöhung der Verdienstobergrenze

Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxx xxxx xxxxx xxxxxx xxx xxx xxx XXX xx Xxxxxx xxxxxx xxxxx xx xxx XXX. Xxxxxx Xxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx xxxxxxxx Xxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx x Xxx. x Xx. x XXX XXx.

Xxxx xxx x.xx.xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxxxx. Xxx xxxxxx: Xxxxx xxxx xxxxxxxxx, xxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx, xxxxx xxxx xxxxxxx xxx xxx xxxxx Xxxx xxxxxxxxxxx xxxx xxx x XXX XX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xx xxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx" xxx xx.x.xxxxx.

XXXXXXX xxxxxx xx xxx x.x.xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx XXX. Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xx,xx XXX xxx xx,xx XXX xxxxxxxxx xxx,xx XXX x xxx : x x xxx,xx, xxxxxxxxxxx xxx XXXx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxx xxx x.xxx XXX xxx x.xxx XXX xXxxxxxxxxxxxxx xxx x.xx.xxxxx.

Xxxxx xxxxxx xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxx Xxxxxx xxx x.xxx XXX.

Xxx xxxxx Xxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxx xxxxxxxxx

Xxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xx XXX xxx Xxxxxx xxxxxxx xxxx, xxxxxxx Xxxxxxxxxx xx. xx Xxxxxxx xx Xxxxx xxxxxxxx xxxx XXX : xxx. Xxx xxxxx xxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxx. Xx xxx Xxxxxxxxxxx xxx xxx XxxxxxxxXxxxxxxxxxxxxxx xxxx Xxxxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxx xx xxx xxxxxxxxx Xxxxxxxxxxx xx Xxxxxxx xx xxx x.x.xxxx xxxxxx xxxxxxx. Xxx xxxxx Xxxxxxxxxxx xxx xx,xx XXX xxxxxxx Xxxxxxxxxx xxxx xxxxxxxxx xx. xx Xxxxxxx xxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxx xxxx

xxxxxx

6. Midijob:
Verkürzung des Übergangsbereichs

Xxxxxxxx xxx xxx XXX xx Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx. Xx Xxxxxxxxx xxxxx xxx xxx Xxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxx, xxx xx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx "Xxxxxxxxx"x, xxxx xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxx xx xxxx xxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxx. Xxx xxxx xxx "Xxxxxxxx". Xxx Xxxxxxxxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx x.xxx XXX, xxxxx xxx x.xx.xxxx xxx x.xxx XXX xxxxxxxxx xxx xxxxx xxxx xxx x.x.xxxx xxx x.xxx XXX xxx xx Xxx. x xxx xx XXX XXx.

XXXXXXX: Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx x.xx.xxxx xxx xx.xx.xxxx xxx xxx,xx XXX xxx x.xxx XXX xxx, xxxxx xx xxx x.x.xxxx xxxxxxxx xxx,xx XXX xxx x.xxx XXX. Xxx xxxxxxxxxxxxxx xxx XxxxxxxxXxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xx xxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxx xxxxxx. Xx xxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xx xxx Xxxxxxx xxxxxx.

Bestandsschutzregelungen seit 1.10.2022

Xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx x.xx.xxxx xxxxx xxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx,xx XXX xxx x.xxx XXX xxx x.x.xxxx xxx x.xxx XXXx xxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxx,xx XXX xxx xxx XXX, xxx xxx xx.x.xxxx xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx.xx.xxxx xxx. Xxxxxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xx.xx.xxxx.

• Xx x.x.xxxx xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxx xxx xxx xxxxxxxxxx.
• Xxxxxxxxxxxxxxx: Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxx,xx XXX xxx xxx XXX xx Xxxxxxxxxxxxxxxx xxxxx xx xx.xx.xxxx. Xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xx x.xx.xxxx, xxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx. Xx x.x.xxxx xxx xxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx.

Keine Bestandsschutzregelungen ab 1.1.2024

Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx. Xxxxx xxxxx xx x.x.xxxx xx xxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxx,xx XXX xxx xxx XXX xx xxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx. Xx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx: XxxxxxxxxxxxXxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xx x.xx.xxxx

xxxxxx

7. Auslandsreisen:
Geänderte Verpflegungs- und Übernachtungspauschalen

Xxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxx xxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

• XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xx xxx xxxxx xxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxx.
• Xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx, xxx xxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxX xxxxxxxxxxxxx:xxxx.

XXXXXXXXX: Xxx xxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxx xxxx xxxxxxxxx, xxxx Xxxxx xxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxx Xxxxxxxx xx Xxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxx. Xxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx
• Xxxxxxxxxxx: Xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx
• Xxxxxxxxxxxxxxxxxxx: Xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx

xxxxxx

8. Tourismusabgabe:
In Bremen bald auch für berufliche Übernachtungen

Xxxx xxxx xxxxxxxxx xxxxx xxxx Xxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxx xxxxx. Xxx xx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxx xxx xx xxx x Xxxxxxx xxxxxxxxx xxxxx, xxx xxx xxxxx xxx Xxxxx Xxxxx xxx Xxxxxx, xx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxxxx.

• Xx Xxxxx xxxx xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xXXxxxXxXxxxxx xxx xx.x.xxxx, x XX x.xxx. Xxxxxxxxxxx: Xxx xxx Xxxxxxxxxxxx xxxxxxx xx xxxx xx xxxx xxxxxxxxx Xxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxxx xxx xxx xxxx xxxxxx Xxxxxxxxxx xxxxxxx xxxxxx, xxx xxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxx xxxxxxxxx xxxx, xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxxxxxx xxxxx xxxx xxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxx, xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx, xxx xxxxx xxxx xxx xxxxxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxxxx xxxx. Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxxxx Xxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx.
• Xx Xxxxx xxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxx xx Xxxxxxxxxxxxx:xxxxxx"Xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxx xxxxx"xxxxxxxXXxxxXxXxxxxxx xxx xx.x.xxxx, x XxX xxxxxxx, x XxX xxxxxx, x XxX xxxxxxx, x XxX xxxxxxxx xxx. XxxxxxXxxxxxxxx Xxxx xxxxx.
• Xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXX xxxxxx xx xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxx, xxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx. "Xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx" xXxxXxx. Xxxxxx xxx x.xx.xxxxx.

xxxxxx

II. Privater Bereich

1. Scheidung:
Verzicht auf Pensionsanspruch nach interner Teilung nicht steuerbar

Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxx xxx Xxx xxxxxxxx xxxxxx, xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxx xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxx xxxxxx Xxxxxxx xxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxx. Xxxxxxx xxxx xxxxx Xxxxxxx xxxxxxx xxx Xxxxxxx xxx xxxxxxxx xxx Xxx xxxxxxxxxx Xxxxxxxx xx xxx xxxxxxx Xxxxxxx xx. Xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx, xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxx xxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxx xxxxxxxxxxx xXxxxxx:xxxxxxXxxxxxxx Xxxxxxxxxxxxxxxxxxx.

Xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxx xxx xxxxxxxx Xxxxxxx xxx xxxxxxxxxx. Xxxx xxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xxx XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xx, xx xxx Xxxxxxxxxx xxxxxxx xxxxxxxx xxx. Xx xxx xxxx xxx xxxxx x xxxxxxxxx x Xxxxxxx xx xxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxxxxx. Xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xx XXxXx, xxx Xxxxxxxxxxxxxxxx xxx xx XXxXx xxxx xxxxxxxx Xxxxxxxxxx xxx xx XXxXx.

Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxx xxxxx xxxxx xxxxxxxx xxxxxxxxxxx Xxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xx Xxx. xx Xx. x XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx xxx xx Xx. xx XXxXx. Xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx Xxxxxx xxx Xxxxxxxxxx xxx xxx "Xxxxxx X" xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxxxxxx x xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxx xxxxxxxx xxxxx Xxx xxxxxx Xxxx, xxxx xxxxxxxxxXxxxxxxx xxx xxxx Xxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxx, xxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxx x xxxxxxxxx x Xxxxxx xxxxxx: Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xx Xxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxxxx xxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xx xxxxxx Xxxxx xxxxxxxxxx xxx Xxxxxxx xx xxxxxxxxx xxx xxx xxxxxxx xxx Xxxxxxx xx Xxxxxxxx xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx, xxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxx xxxxxx xx Xxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xx Xxxx xxx xxxxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxx xxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx "xxxxxx" XxxX xxxxxxxx xxxxx. Xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxx, xxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxx xxx xxx XxxXxxx xx xxxxxxxxxxx. Xxxxx xxxxxxxxxxxxx xxxx xx Xxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxx xxx xxx xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx xxxxxxxx Xxxxxxx. Xxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxx xxxxxxx.
• Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xx Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xx XXxXx. Xxx Xxxxxx xxx xxx xx Xxxx xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxxxxx xxx xxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxxx Xxxxx xxx Xxxxxxx xxxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxx x xxxxxxxx x Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxx xx xx XXxX.
• Xxxxxxxxxxx: Xxxx xxx xxx XxxXxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxx xxx XxxXxxx xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxx xxxxxxxx. Xxxxxxxxxx xxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxx XxxX. Xxx xxx xxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxx xxx xxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxx. Xxx xxxxxx xxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx x xxxxxxxxxxxxxxx x xxx Xxxxxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx.
• Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxx XXX xxxxxx xxx, xxxx xxx XxxXxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx XxxX xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxx xxx XxxXxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxx XxxXxxxx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx, xxx xxx xxxxxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxx xx.

XXXXXXXXX: Xxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxxxx Xxxxxxxxxxx xxx xxxx xxx XXX xxx xxxxxx Xxxxxxxx xxxx xxxxxxxx xxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx. Xxxx xxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxx xxx XxxX xxx xxxxxxx Xxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xxxx x Xx. x Xxxx x XXxX. Xxxx xxxxxxx xxxx xxx Xxxxxxxxx xxx xxx XxxXxxx xx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx x Xxxxxxx Xxxxxxxxxxxxxxxxxxx

xxxxxx

2. Unterstützung bedürftiger Personen:
Unterhalt bereits im Januar leisten!

Xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxx xxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxx. x XXxXx. Xx Xxxxx xxxx xxxx xxx xx xx.xxx XXX xxxxxxxxx. Xxxx xxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxxxxxx, xxxx xxxxxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxxxxx xxxxx xxx XXX xx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx, xx xxxxxx xxxxxxx xx Xxxxxx.

Xxxxxxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxxx xxx xx.xxx XXX xx xxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx. Xx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx xxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxx xxxx Xxxxxxx xxxx xx Xxxxx xxxx xxxx xxxx xxxxxxx, xxxx xxx xxxxxx xxxx Xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx xxxx. Xxx xxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxx Xxxxxx xxx xx.x.xxxx xXX X xxxxxx xxxx xxxxxxxxxx xxxxxxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxxxx xxxxxxxxxxxx, xxx xxxxxxx xx xxx, xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xx Xxxxxx xx xxxxxxx. Xxx xxxxxx: Xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx xx xxxxxx Xxxxxx x xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxx, xxxx Xxxxxxx xx Xxxxxxxx xxxx xxxxxx xxx xxx xxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xx xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxxxxxxxx xxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxx xxx xxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxx xxx xx.xxx XXX xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xx xxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxx xxxx xxxxxxxxxxxx xxx x. Xxxxxx xxxx xxxxxxx xxxx. Xxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx Xxxxxxxxx xxx xxxx Xxxxxxxx xxx xx.xxx XXX.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

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xxxxxx

3. Kinder und Angehörige im Ausland:
Neue Ländergruppeneinteilung ab 2024

Xxxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxx xxx xxxxxxxx, xxxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxx xx Xxxxxxx. Xxxx xxxx Xxxxxxxx, xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx, xxxxxxx Xxxxxxxxx xx xxxxxx Xxxxxxxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxx Xxxxxx, xxx xxxxxxx xx Xxxxxxx xxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxx xx xxx, xxxx xxxx xxxx Xxxxxxx. Xx xxx xxxx xxxxxx Xxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xx Xxxx xx xxxxx xx xxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxxx Xxxxxxxxxxxxxxxx, XXXxXxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxx xxxxxxx xxxxxxx. Xx Xxxxxx xxx Xxxxx xxx Xxxxxx x xxxx Xxxxxx x xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx x xxxx Xxxxxx x xxxxxxxxxxx. Xxxxxx, Xxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxx x xxxx Xxxxxx x xxxxxxxxxxxxx Xxxx, Xxxx xxx Xxxxxxx xxxx xxx Xxxxxx x xxxx Xxxxxx x xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxxx.

• Xxxxx Xxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxx x, xxxx xx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx x xxxxx xxx xx xx.xxx XXX x xxx xxx xx x.xxx XXX xxxxxxxxx. Xxxx xxxx xxxx xxx XXxXxxxxxx Xxxxxxx, Xxxxxxxx, Xxxxxxx, Xxxxxxxxxxxx, Xxxxxxxx, Xxxxx, Xxxxxxxx, Xxxxxxxx, Xxxxxxxxx, Xxxxxxxxxx, Xxxxxx, Xxxxxx xxx xxxxxxxx xxxx Xxxxxxx.
• Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxx x xxxx xxxxxxxxx xxx xx x.xxx XXX xxxxxxxxx. Xxxx xxxxxxxx xxx XXxXxxxxxx Xxxxxxxxx xxx Xxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx xx Xxxxxxxxxxx xx Xxxxxxx

xxxxxx

4. Krankheitskosten:
Kosten für krankheitsbedingten Hausumbau absetzbar?

Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxx, xxxxxx xxxxxxx xxxxxxxxxxxxxxxxXxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxx xx xxxxxx xxxxxxxxx Xxxxxxxx xx xxxxxxxxxxxx xxx xxx xxx Xxxxx xx xxx Xxxxxxxxxx xx xxxxxxxx.

Xxx Xxxx xxxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xxxx. Xxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxx xxxx xxxx Xxxxxx xxxxx Xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xxxx.xxxxxx"Xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxx xxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxx, xxxx xxxx xx xxxxx xxxxxxxxx xxxxxx xxxxxx."xxxxxxxXX Xxxxxxxxx, Xxxxxx xxx x.x.xxxx, x X xxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxx xxx, xxxx xxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xxx.xxx XXX xxxxxxxxxx xxxxx. Xxxx Xxxxx xxx xx Xxxxxxx xxxx "xxxxxxxxx Xxxxxxxx" xxxxx xxxxx XxXxXxxxxxxxxx xxxxx xxx Xxxxxx xxx xx.xxx XXX, xxx xxx xxxx Xxxxx xx xxxxxxxxx xxx, xxxxxxx xxxxxxx. Xxx Xxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxx xxx xx xxx xxx Xxxxxxxxxxx X. Xxxxxx xxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx, xx xxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxx xxx Xxxx "xxx xxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxx xxx. xxxxxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxx xxxxxxxxx xxx."
• Xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, x.X. Xxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx, xxxxx xxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxx xxxx xxxxx xx xxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xx xxxxxx Xxxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxxxxxxxx.
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xxxxxx

5. Vorsorge:
Voller Abzug der Altersvorsorgeaufwendungen

Xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx x xxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx XxxxxxxXxxxxxxxxxxxxxxxxxxx x xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxx xxxx xxxxxxxxxx xxxxxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx, xxxxxx xx Xxxxx xxxx xxx xx x xxx xxxxxx x xxxx xxxxxxxxxx xxx Xxxxx xxxx xxx xxx xxxxxxxxxxxxxx xxx xx Xxx. x XXxXx. Xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxx xxx Xxxxx x xxx xxx Xxxxxxxxxxxxx x xxxxxxx xx xxx Xxxxx xxxx xxx xxx x.

• Xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxxxx xxxxxx xxxx xx x xxxxxxxxxxxxxx xxx, x.x. xxxxxxxxxx xx.xxx XXX xxx. xx.xxx XXX.
• Xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxxxx xxxxxx xxxx xx x xxxxxxxxxxxxxx xxx, x.x. xxxxxxxxxx xx.xxx XXX xxx. xx.xxx XXX.
• Xxxxxxx xx xxx Xxxx xxxx x xxx xxxxx xxxx xx xxxx x xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxxx. Xx Xxxxx xxxx xxxxxxxx xxx xxxxxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx.xxx XXX xxx Xxxxxxxxxxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx.

XXXXXXX xxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxxxx xx.xxx XXX xxx Xxxxxxxxxxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxxxx Xxxxx xxxxxx xx Xxxx xxx Xxx. Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxx: xx,x xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx: x.xxx XXXx. Xxxxxxxxx xxxx xxxx: x.xxx XXX x xx x xxx.xxx XXX x xx,x x x xx.xxx,xx XXX, xxxxxxxxxxx xx.xxx XXX.

XXXXXXX: Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx x xxx xxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx.x.xxxx xX X xxxxx xxx X X xxxxxx xxxxxxxxxxxx, xx xxxxx xxxx Xxxxxxx xxx. xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxx. Xx xxxxxx Xxxxxxxx xxxxx xxx XXX xxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx xxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx xxxxxxxxx xxxx, xx xxx XXX.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxx

xxxxxx

6. CO2-Steuer:
Einführung eines CO2-Preises auch auf Müllverbrennung

Xxx x.x.xxxx xxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxxx xxxx xxx XxxxxxxxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxx xxxx Xxxxx XXx xxx xxx Xxxxxxxxx xxx Xxxxxxx, Xxxxxx, Xxxxxx xxx Xxxxxx xxx xxxxx XXxxXxxxx xxxxxxxx x xxx xx xxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx.

Xxxx xxx xxxxxxxxx xxx XXXX xxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxx. Xxxxxx xxxx xxxxxxx xxx XXxxXxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxx x xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxx xx xxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxx XXxxXxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxx xxxxxx xxxxxxx. Xxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxxxxx xxx Xxxx xxxx xxx xxx Xxxxxx xxxxxxxxxxx x"Xxxxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxxx.

XXXXXXX:xxxxxxXxx XXxxXxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xx xxxxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx.

xxxxxx

III. Kinder

1. Trennungskinder:
Neue Düsseldorfer Tabelle

Xxxxxxxxxxxxxxxx xxxxx xx Xxxxxx xxxx xxxxxxxx xxxx Xxxxxxxxx xx. Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxx Xxxxxx xxxx Xxxxxxx xxxx xxxx Xxxxxx xxxx xxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx "Xxxxxxxxxxxxx Xxxxxxx". Xxxxxxxxx xxx Xxxxxxx xxx xxx xxx. Xxxxxxxxxxxxxxxx, xxx xx xxxxxx Xxxx xxxxxxxxxxxxxx xxxxxx xxxx.

• Xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxx xxx Xxxxxx xxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxx xx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxxx, xxxx, xxxxx xxx xx xx Xxxxxx. Xxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxx xxxx xxxxxxxxx xxxxxx, xxxxxx xxx x.x.xxxx xxxxxxxxxxx xx xxx XXX xxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxxxx xxxx xxx x.xxx XXX, xxxxxxx xxx x.xxx XXX. Xxx xx. Xxxxxxxxxxxxxxxx xxxxx xxx xx.xxx XXX xxxxxxx xx.xxx XXXx.
• Xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxx, x.X. xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxx. Xxxxxxxxx xxxxx, xxxx xxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxx Xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxx xxxxxxxx.
• Xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxx xxx x.x.xxxx xxxxxxxxxxx xxxxxxx. Xxx xx Xxxx xxxx xxxxxxxx xxx Xxxxxx xx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx x xxx Xxxxxxxxxxxxxx xxx x. Xxxxxxxxxxx.
• Xxx xxxxxxxxxx Xxxxxxxxxxx xXxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx xxxx xxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx x.xxx XXX xxxxxx xxxxxx x.xxx XXXx xxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx x.xxx XXX xxxxxx xxxxxx x.xxx XXXx.

XXXXXXX xxxxxxx xx xxx x.x.xxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxx. Xxx xxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx x xxx x xx xxxxxxx x Xxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxx x xxx xx xx xxxxxxx x Xxxxxxx.

Neue Zahlbeträge 2024

Xx xxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxx "Xxxxxxxxxxxxx Xxxxxxx" xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx:

• Xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxx.
• Xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx, xxx xxxxxxxxxxxx xx xxxxxx xxx. Xxx xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxx. Xxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxx xxxxxxxxxxx xxx XXX. xxxxxxxxxxx xxxx Xxxxxxxxxx xxxx x xxxxxx xxx xxxx Xxxxxxxxxxxxxxxx x xxxx xxxx xxxxx xxxxxxx.

IV. Nebentätigkeit

1. Liebhaberei:
Anfangsverluste eines Unternehmensberaters sind unschädlich

Xxx xxxx xxxx x xxxxxxxxxxxxxxx x Xxxxxxxxxx xxxxxxxx, xxxxxxx xx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxx, xxxxx xxx Xxxxxxxxx xxxxxxxx. Xxxxxx xxx Xxxxxxxx xxxxxxx Xxxxx xx, xxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxx xxxx xx xxxxxxxx Xxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxx xxxxx xxxx xxxxxxxxxx xxxx xxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx xx xx Xxxxxxxxxxx, xxx Xxxxxxxxx xxxxxxxxx xx xxxxxx, xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxx Xx.

• Xxx Xxxx: Xxx Xxxxxxx, xxx XxxxxxxXxxxxxxx, xxx xxx xx xxxxxx Xxxxxxxxxx xx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxxxxxxx xx xxxxx Xxxxxxxxxxxx xxx. Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxx xxx Xxxx xxxx xxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx, xx xxxxx Xxxxxxxxxxxx xx xxxxx xxxxxxx xxxx xxx Xxxxxx xxxxxx xxx. Xxxx xxxx xxx xx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxx. Xxxxx xxxxxxxx xxxxxxxxx xxx xxxx xx.xxx XXX xxx xxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx xxxx x.xxx XXX. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxx x.xxx XXX xxx x.xxx XXX. Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxxx xx. Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxx xx Xxxxx xxxx xxx xx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx. Xx xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxxx xxxxx xx xxxxxxxx Xxxxxxxxxx xxx, xxx xxx Xxxxx xxxxxxx xxxx xxxxxxxx xxx xxxxxxxx xxx, xxx Xxxxxx xx xxxxxxxx. Xxxx xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxx xxxxxxxxxxx.
• Xxxxxxxxxxx: Xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. x Xxxx x XXxX, xxx xx Xxxxxxxxxx, xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx "xxxxxxxxxxxxx Xxxxxxxxxxxxx" xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxx. Xxx Xxxxxxx xxx xx xxx Xxxxxxxxxxxx xxxx "xxxxxxxxxxxxxxxx Xxxxxxxxxx" xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx x.X. xxx xx xx XXxX, xxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxx xxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxxxx xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxxxxx xxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxx, xxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxx. Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxx Xxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxx xXxxxxxxxxXxxxxxxx xxxxxxx xxxxxx, xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx, xx xxx Xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xx xxxxxxx. Xxxxxxxx xxx xx xxxxxx, xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx, xx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx.

xxxxxx

2. Ehrenamtliche Betreuer:
Inflationsausgleich für rechtliche Betreuer

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

Xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxx xxxxxxx xxxx xxx Xxxx xxx "xxxxxxxxx xxxxxx, xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxxx".xxxxxxXxxx xxxx xxx XXX xxx x xx XXXx xxx xxxx XXX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxx x.x.xxxxx.

XXXXXXX xxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx Xxxxx xxx xx XXX xxx Xxxx xxx xxx xxxxxxxxxx Xxxxxxxxx x"Xxxxxx xxx Xxxxxxxx xxxxx XxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx, Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx"x.

Xxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxx XxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxxxxxx xxx Xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxx. Xxxxx xxx Xxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxxx xxx xxxxxx Xxxxx. Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xxxx XXX xxxxxxx xxxxxxx xxxxxx.

Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxx. Xx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx, xxxx xxx xxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx x,xx XXX xxx Xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx xx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxx xxx Xxxxxxxx xxx xx.x.xxxx xxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx XXxxX XxX.

Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xx Xxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxx. XXX. Xxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxx xx Xxx. XXX xxx Xxxx xx Xxxxx. Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxx xx Xxx. XXX xxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx x Xxx. XXX xxxxxxxxx xxxxxxxx.

Xxx Xxxxxxx, xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx, xxxxxx xxxxx xxx XxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx xxxxxxxxx xxx xxxx x,x Xxx. XXX xxxx xxxxxxxx. Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxx. Xxx xxxxxx xxxxxxxxx xxx xxxx xxx.xxx XXX xxxx xxxxxxxx.

Xxx xxxx Xxxxxx xxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxXXx xxx, xx xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxx

xxxxxx

V. Kapitalerträge

1. Investmenterträge:
Vorabpauschale für thesaurierende Fonds 2023

Xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx xxxxxxx xxxxxx xxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxx Xxxxxxx xxxxx Xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx x xxxx xx xxxxxxxxxxxxxxXxxxxxxxxxxxxx. Xxxx xxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxxx xxxx xxxx xxx Xxx xxx Xxxxx.

Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxxx xx xxx Xxxxxx, xxx xxx Xxxxxxx xx Xxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxx xxx. xxx xxx xxxx. Xxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxx xxxxxxxx xxx xxxxxx xxxxx xxxxx xx, xxxx xxx Xxxxxxx xxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxx xx xxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxx xxx xx XxxXxXx.

Xxx Xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxx Xxxxxxxxxxxx. Xx xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxx Xxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx.

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

XXXXXXXXX: Xxxxxxxxxxxxxxxxxx x xxx xxxxx xxxx xxxx Xxxxxxxxxxxxxx x xxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxx xxxx XxxxxxxXxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxx xx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx.

XXXXXXX xxxx xxxxxxxxxXxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxxxxXxxxxxxxx: Xxx Xxxxxxxxx xxx x.x.xxxx xxxxxxxx x,xx Xxxxxxx. xx x xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx,xxx Xxxxxxx. Xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xxx Xxxxxx xxxx. xxx. Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxx xx xxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxx xx x.x.xxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxX xxxxxxxxxxxxxxx:xxxx.

XXXXXxX xxxx xxxxxxxxxXxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxxxxXxxxxxxxx: Xxx Xxxxxxxxx xxx x.x.xxxx xxxxxx x,xx Xxxxxxx. xx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx x,xxx Xxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxx xx xxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxx xx x.x.xxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X x xX xxxxxxxxxxxxxxx :xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxx xx xxxx

xxxxxx

VI. Eigenheim und Vermietung

1. Grundsteuerreform:
FG Rheinland-Pfalz hat verfassungsrechtliche Zweifel

Xxxxx xxxxxxxx xxxxx xxx xx Xxxxxxxxxxx xxxxxxxx xxxxxxxxx, xxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxx xxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx. Xx xxx xxxxx xxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxx. Xxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx.

• Xx XxxxxxXxxxxxxxx Xxxxxxxx xxxx xxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx x.x.xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx x.x.xxxx xxxx xxxxxxxxxxxx xxxxxxxx xxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxx.
• XXXXXXX xxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxx XX XxxxxxxxxxXxxxx xxx. Xxxxxx xxx Xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxx. Xx xxxxxxx xxxx xxxxxxxxxx "xxx" xx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxx xx xxx Xxxxxxxxxx xxxxxx xxxx xxx xXX XxxxxxxxxxXxxxx, Xxxxxxxxxxxxxx xxx xx.xx.xxxx, x X xxxxxxx xxx x X xxxxxxxx.

Xxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xx xxxxxx xxxx Xxxx xx Xxxxxxx xxx xxx xxx Xxxxxxx xx XxxxxxxxxxXxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xx xxxxxxxxx Xxxxxxxxxxxx xxxx. Xxxxxx xxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xx: Xxxxxx, Xxxxxxxxxxx, Xxxxxx, XxxxxxxxxxxxXxxxxxxxxx, XxxxxxxxxxXxxxxxxxx, XxxxxxxxXxxxxx, XxxxxxxxxxXxxxxxxx, Xxxxxxxxxx xxx xxx Xxxxxxxx. Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxx XX XxxxxxxxxxXxxxx xxxxxxxx xxxxxxx xxxxx.

• Xxxx x: Xx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xx xx. Xxx Xxxx xxxxx xx Xxxx xxxx xxxxxxxxx, xxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx. Xxxxx xxx xxx xxxxxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx x xx xxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxx xxx xx xxxxxx Xxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXXxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxx xx xxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxx x. Xxxxxx xxxx xxx xx.xxx XXX xxxx.
• Xxxx x: Xxx xxxxxx Xxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxx xx, xxx xx Xxxx xxxx xxxxxxxxxxxx xxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxx x.xxx xx xxxxxx Xxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXXxxx xxxxxxxxx xxxxxx. Xxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxx xxx xx Xxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxx xx xxxxxxx Xxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxx xxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxx x. Xxxxxx xxxx xxx xxx.xxx XXX xxxx.

Xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxx xxx, xxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx.

• Xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxx XX xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxx xxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxxx. Xxxxx xxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxx xxxxx, xxx xx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx.
• Xxxxx xxx xx xxx XX xxx Xxxxxxxxxxxxxx xxx xxxxxxx xx, xxxx Xxxxxxxxxxxxxxxx x xx Xxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx x xxx Xxxxxxxxxxxx xxxxx xxxxxxxx, xxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xx xxxxxxx. Xxxx xxxxxx xxx XX xxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx, xx xxxxxxxxxxxx xxxxxxxx xxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxx. Xxxx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxx xxx XX xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxxxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx. Xx xxxxxx Xxxxxxxxxxxx xxxxxxxx xxx XX xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxx xxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxx xxxxxxxxxx xxxx xxxxxxx.
• Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx XX xx Xxxxxxxx xxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxx. x Xxx. x XX, xxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxx xxxxxxx xxxxx xxxxxxxxx, xxx xxx xxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx xxx xxx xxxxx xxxxxxxxxxx xxxxxx xxxxxx, xx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx "xxxxxxxxxxxxxxxxx" xxxxx, xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxx.
• Xxxxx xxxxx xxx XX xxxxxxxxxx Xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx, xxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xx xxxxxx xxxxxxxxxxxx xxx xxxxxx Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxx XX, xxxx xx xx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx, xxx xxxx xx xxxxxxx xxxxxxxxx Xxxxx xxx. xx xxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxx xxxxxxxx xxxxx xx xxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxxxx, xxxxxx xxxxxxxxx xxxxx xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxx.
• Xxxxxxxxx xxxxxxxx xxx XX xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxxxx Xxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx.
• Xx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx XX xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxxxx xx x xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx x xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxx xxx XX xxxxxxxxx xxxx Xxxxxxxxxxxx, xxxxx xxx xxxxx xxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxx, xxxx xxxx xxx Xxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx x. Xxxxxx xxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxx xxxx. Xxxxx xxx xxxxxx xxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxx Xxxxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx XX xxx xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xXxxxxx: XX XxxxxxxxxxXxxxx, Xxxxxxxxxxxxxxxx xxx xx.xx.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxx xxx Xxxxxxxxxxx
• Xxxxxxxxxxx: Xxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx

xxxxxx

2. Umsatzsteuer:
Grundstücksvermietung samt Betriebsvorrichtungen steuerfrei

Xx xxxxxxxxxxxx Xxxxxxx xxx xx xxxxxxxx xxxxxxx, xxxx Xxxxxxxx xxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx Xxxxxxx xxx Xxxxxxxxx, xxx xxxxxxxx xx xxx Xxxxxxx xxxxxxxxx xxxx xxx xxxxxxx xxxx xxxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxx xxxxxxxx xxxxxx xxxxxxx. Xxxxxxx xxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxx xxxx Xxxxx, xxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxx "Xxxxxxxxxxxxxxxxxx" xxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx", xxxx xxxx xxx xxx xxxxxxxx Xxxxx xxxx Xxxxxxxxxxxx xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx. Xx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx, xxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, X X xxxx xX X xxxxxxx. Xxx XXX xxxxx xxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxx xxx XxXX xxxxx xxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXxXXxXxxxxx xxx x.x.xxxx, Xxxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx. Xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx. Xx xxxx xxxxx xxx, xxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx, xxx xx xx Xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxx xXxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx x.xx.xx xxx Xxxxxxxxx x.xx.xx XXxXXx. Xxx Xxxxxxxxxxxxx, xxx XxXX xxx xxx xxxx xxx XXX xxxxx xxx Xxxxx xxxx xxxxxx. Xxxxxx xxxxx xxxx xxxxxxxxx xxx xxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx.
• Xxxxxxxxxxx: Xxx xxx Xxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx, xxxxxx xxxx xxxx Xxxxxxxxxxx, xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxxx, xxx xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxx, xxxxx xxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxx xx xxxxxx, xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx, xxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxx xxxx xxxxxxxxx xxxx xx x Xx. xx Xxxx x Xxxxxx. x XXxX xxxxxxxxxxx Xxxxxxxx xxx. Xx xxx xxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxx Xxxxxx xxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx. Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxx xxx xxx Xxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxx xxxxx xxxxxxx, xx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxx xxxx xxxx xxxx Xxxxxxxx xxxxxxxx.

xxxxxx

3. Mietausfälle 2023:
Antrag auf Grundsteuererlass bis 2. April 2024 stellen

Xxxxxxxxx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx: Xxxx xxxx xxx Xxxxxx xxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxx, xxxx xxx Xxxxxxx xxxx Xxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxx xxx, xxx, xxx, xxx.

XXXXXXX xxx xxx xxx Xxxxxxxx x. Xxxxx xxxx xxxxxxxxxxx: Xxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx xx Xxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxx Xxx xxx xx xxxxxx Xxx xxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxxx Xxx Xxxxx Xxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xx Xxxxxx, Xxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxx xxx xx Xxx. x XxXxXx.

Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxx xx xxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx, xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxx, xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xx xxx xxxxxxxxx Xxxxx xx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxx xxxxx xx xxxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxx xxx xxxxxx xxx xx xxxxx Xxxxxxx xxxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xx xx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxx xxxxx. Xx xxxxxx Xxxxxxx xxxxxx xxxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx: Xxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx xxxxx xxxxxxxx, xx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx. xxxxxxx Xxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx.

Ist ein Grundsteuererlass für selbstgenutzte Immobilien möglich?

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

Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xX xx XxXxxXxxxxxxxxxx xx xx xx XxXxXx. Xxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxxx xx xxxxxxxxx Xxxxxx xxxxxx xxxxxx, xxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxxx. Xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xx. Xxxxx xxxx, xxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxx xxx xxx xxxxxxxxx Xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

4. Mietausfälle:
Grundsteuererlass mangels Anstrengung des Vermieters versagt

Xxx xx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx x xxxxxxxxxx x Xxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxx. Xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxx xx xxxxxxxxx xxxxx xxxx. Xxxxxx: Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxx.

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• Xxx Xxxx: Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx, xxx xx xxxx xxx xxxx xxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxx xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxx. Xxxx xxxxxx xxx xxxxxxxx Xxxxx xx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxx Xxxxxxxxxxx xxx xxxxxx xxx xxxxx Xxxxx. Xxx xxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxx xxxxxxxx. Xxxx xxxx xxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx. Xxxxx xxxx xxx xxx Xxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxx xxxxx xxx xxxxxx Xxxxxx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxx xxxxx xxxxxx Xxxxxx.
• Xxxxxxxxxxx: Xx xxxxxxx xxxx xx Xxxxxxxxxxxxxx xxxx xxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxxxx xxxxx xxxxxx, xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxx xxxxxxxxxxxx xxxx. Xxxxxx xxxxxx xxxxx, xxx xxxxxxx Xxxxxx xxx xxx Xxxxxx xx Xxxxxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxxx xxxxxxxxxx Xxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxx, xxx xxxx xxxxxx xxxxxx xxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx xxx xxx xxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxx Xxxxxxxx xxx xxx xxxxxxx XxxxxxxxxXxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxx xXxxxxx: XX Xxxxxxx, Xxxxxxxxxx xxx x.xx.xxxxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

5. Gewerblicher Grundstückshandel:
Vorsicht bei umfassenden Baumaßnahmen

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

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• Xxx Xxxx: Xxxx Xxxxxxxxx xxxxxx xxxx xxxxxxx xxxx xxxxxx Xxxxxx xx Xxxxxxxx xxx Xxxxxxxx. Xxx xxxxx xx xxxx XxxX xxxxxxxxx, xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxx. Xx xxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxx xx xxxx xxxxxxxxxxxxxx xxxxx. Xxxxx xxx Xxxxxx xxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xx xxxx XX xxx, xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx XX xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XxxX xxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxx xx xxx XX, xx xx xxx Xxxxxxx xxxxx Xxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxx xxxx xxx xx xxx XX xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx. XXX: Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxx.
• Xxx XXX xxx xxx Xxxxxxxxxxxx xxxx xxx xxx xxxxxxx xxx Xxxxx xx xxx Xxxxxxxxxx xxxxxxx. Xx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxx xx Xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxx. XXXX: Xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxxxxx xxxxxxxxx xxxxx, xxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxxxx xxxxx xxx xxxxxxxxx xxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx "Xxxxxxxx" xxxxxxxxxxx xxxxx. Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xx xxxxxxx, xx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx"Xxxxxxxxxxxxxxx"x xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxxxxx xxx XX xx xxxxxxx Xxxxxxxxxx xx xxxxxx Xxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxx xxxx xx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx XX xxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx "Xxxxxxxxxxxxxxxxxx" xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx.
• Xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxx xxx XXX xxxxx xxxxxx xxxxxxxxx, xx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxx XXx xxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxx xxxxxx, xx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxx xxxx xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx: Xx xxxxx xxxxxx xx. Xx xxx xxx XXX xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx xx.X. XXXxXxxxxxx xxx xx.x.xxxx, X X xxxxxx, xxx xxx xx.xx.xxxx, XX X xxxxxxxxx. Xxxxxxxxxxx xxxxx xxx xxx XXX xxxxxxxxxxx, xxxx xxxxxx xxx xxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx xxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xx.X. XXXxXxxxxx xxx xx.x.xxxx XX X xxxxxx. Xxxxxx xxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxx, xxx xxxxxxx xxx xxxx Xxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx. Xxxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx.X. XXXxXxxxxx xxx xx.x.xxxx, X X xxxxxxx. Xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx, xxxx xx xxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx "Xxxxxxxxxxxxxxx" xXXXxXxxxxxxxx xxx x.x.xxxx, XxX xxxx, XXxXx XX xxxx, xxxx. Xxxxxxxx xxx xx xxxxxx xxxx xxxxxxxxxx Xxxxxxx xxxxxxxx xx xxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xx xxxxxxx, xx xxx "Xxxxxx Xxxxxx" xx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx
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xxxxxx

VII. Renten und Pensionen

1. Rentner:
Beitragsentlastung für Betriebsrentner

Xxxx xxxx xxxxxxx Xxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxXxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxx xx,x x xxxxxx xxxxxxx xxx xxx Xxxxxxxx. Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xx xxxxxx, xxxx x xxx x,x x. Xxxx xxx xxxxxxxxxxx Xxxxx xxxxxxx Xxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxx Xxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxxxxxx xxx xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx xxx XXX Xx. Xxxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxxx xxxxxx, xxx xxxx xxxx, xxxx xx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxx xxxx xxxx xx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxxxxxxxx"xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xx XXX XX"xxxxxxxxx xxx x.X.x. xx xxx Xxx. x XXX Xx.

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• Xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxxxxx xxx xx xxxxxx "Xxxxxxxxxx" xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx. Xxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx,x xx xxx xxx xxxxxx XXxXxxxxxxxxxxxx xxx xxxx Xxxxx xx. x xxx x,x xx xxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx

xxxxxx

2. Rentner:
Erhöhung der Hinzuverdienstgrenze für Erwerbsminderungsrentner

Xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx: xx Xxxxx xxxx x Xxxxxxx xxxxxxxx xxxxx xxx xxx xxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx. Xxx xxxxxxx xxxxx xxx Xxxxx xx xxxx xxxxxxxxx, xxx Xxx xxxxxx xxxx xxxxxxx. Xxxx Xxxxxxxxx xxx, xx Xxx xxx Xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxx. Xxxx xxx x.x.xxxx xxxxx xx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xx XXX XX, xxxxxxxxx xxxxx xxx "Xxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxx Xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx" xxx xx.xx.xxxxx. Xxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxxx, xx xxx Xxxxxxxx xxx xxxx Xxxxx xxxxx xxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx.

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Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxx xxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxx Xxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx.

Xxxxxxxxxxxxxxx: Xxxxxxxx Xxx xxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx Xxx xx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxx xxxxxx xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx.

Xxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx, xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx. Xxxxx xxxxxxxx xx xxx Xxxxx xx Xxxxxxx xxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxx xxxx xxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxx xx xx xxx Xxx. x Xxxx x Xx. x XXX XX xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx xxxx, xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxx xxxx xxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx x.X. xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxx Xxx. x XXX XXx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx

xxxxxx

VIII. Selbstständige

1. Umsatzsteuer:
Rückkehr zum regulären Umsatzsteuersatz in der Gastronomie

Xxxx xxx x.x.xxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x Xxxxxxx. Xxxx Xxxxxxxxx xxx xx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxx x xxxxxxxxxxx xxx xxx "XxxxxxxXxxxxxxxxxxxxxxxx" x xxxxx xxxxxxx xxxxxxx xxxxxxxxxxx xxx xxx xx.xx.xxxx xxx xx Xxx. x Xx. xx XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx Xxxxxxxx xxxxxxxxxxxx Xxxx xxxx xxxxxxxxx xx xxxxxx. Xxx xxx Xxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxx, xxxxx xxxx xxx xxxxx Xxxxxxxx, xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxx. Xxxx xxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xx xx Xxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxx xxxxxxxxx xxxxx Xxxxxxxx, xxxx xxxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx, xxx xx xxx Xxxxx xxx xx.xx.xxxx xxx x.x.xxxx xxxxxxxxxxx xxxxxx, xxx xxx xxx xx.xx.xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx x Xxxxxxx xxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXX X x x X xxxxxxxxxxxxx :xxxx.

xxxxxx

2. Umsatzsteuer:
Erleichterung für Existenz- und Neugründer

Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxx, xxxxxxxx xxx xxxxxxxxx. Xx xxxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx XxxxxxXxxxxxxx xxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx, xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx xxx xx. Xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxx xx xxxxxxxxx. Xxxxxx xxxx xxxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xx xxxxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxx Xxxxxx xxxxxxx xxxxxx. xx xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxxxxxxxxxxxx.

Xxxx xxx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx:

• Xxxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxx xxxx: Xxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxx xxx Xxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx xxxxxxx xxx xx Xxx. x Xxxx x XXxXx.
• Xx xxxxxxxx xxxx xxxxxxxx Xxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx Xxxx xxxx xxx x.xxx XXX xXxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx. Xxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxxxxx xxx x.xxx XXX, xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx, xxxx xxx xxx xx. Xxxxx, xx. Xxxx, xx. Xxxxxxxxx xxx xxxxxxxxx Xxxxxx xxx xx. Xxxxxx xxx xxxxxxxxx Xxxxxx. Xxxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxx xxx x.xxx XXX xxxxxxxx xxx, xxxx xxx Xxxxxxxxx Xxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx, xxx xx xxxxxxx xxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx.
  
  

XXXXXXX xxxx: Xx Xxxxxxxx x.x.xxxx xxx xx.xx.xxxx xxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xx xxx xxxxxx xxxxxx Xxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx. Xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xx xxxxx Xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx, xxx xxx xxxxxxxxxxxxx Xxxxxx xx xxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxx xxxxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.

Xxxxxxx xxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx:

• Xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx x.xxx XXX xxx x.xxx XXX xxxxxxxxx xxxxxx, xxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx xx Xxx. x Xxxx x XXxX x.x.X. xxx "Xxxxxxxxxxxxxxxxxxxxxxxx"x.
• Xxxxxxx xx xxx Xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxx xxx xx Xxx. x xxx xx xx Xxx.x Xxxx x XXxX x.x.X. xxx "Xxxxxxxxxxxxxxxxxxxxxxxx"x.
  
  XXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxxxxxxxxx, xx xxx Xxxxxxxxx xxxx Xxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx.

xxxxxx

3. Umsatzsteuer:
Wann ist die Steuer bei einem Forderungsausfall zu berichtigen?

Xx xxxxxxxx XxxxXxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxx xxxxx xxxxxxxxx Xxxxxxxx xxxx xx xxx Xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxx xxxxxxx xxx. Xxxx xxxxxx xxx xxx Xxxxx xxx XxxxxXxxxxxxxxxxx: Xxx xxxxxxx xxx Xxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx, xx xxx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxxx. Xxx xxxx xxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx. Xxxxxxxx: Xxx xxx xxxxxxxxxxx Xxxxxxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxx Xxxxx xxxxxx xxx, xxxx x xxxxxxx xxxxxx "xxxx" x xxx Xxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. x x.X.x. Xxx. x Xx. x XXxXx. Xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx xxxxxxx xxx, xxxx xx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxxx, xxx Xxxxxxxx xxxx xx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxx xxx xx xx XXxX xxx xxxxx "Xxxxx", xxxxxxx xxxx "XxxxxXxxxxxxxxx". Xx xxxxx xxxx xxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxxxx xx xxx Xxxxxx xxxx xxx x xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx: Xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xx xxx Xxxxx xxxx xxxxxxxxx xx xxx Xxxx xxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx. Xxxx xxxx xxx xxxxxx Xxxxxxxxx xxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxx x xxxxx xxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx x xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx, xx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx, xxxx xxx Xxxxx xxxx Xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxx Xxxxxxx Xxxxxxxxxxxx xxxxxxx. Xx xxxxxxx xxxx xxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xx xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xXX Xxxxxxxx, Xxxxxx xxx xx.xx.xxxx, xx X xxxxxxxx.

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

XXXXXXXXX:xxxxxxXx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx XX Xxxxxxxx xxxx xxx Xxxxxxx xxxxxxx. Xx xxxxxx xxxxxxx Xxxxxxx xxxxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxx, xx xxx xxxxxxxxx xx Xxxxxx xxx XxxxxXxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xx xxxxxxxx. Xxxxxxx: Xxx xxxx xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxx xxxxxx xxx, xxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxxxxx xxx xxxxxx xx Xxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxx xxxxx Xxxxxxx xxxxxxx xxxxxxx, xxx xxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxx xxxx, xxxx xxxxxxxx xxxx Xxxxxxxxx xxxx xx xxx Xxx. x XX xxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx.

xxxxxx

4. GmbH:
Passen Sie jetzt Ihre Gesellschaftsverträge an

Xxx Xxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxx, xx xxx xxxxx XxxXxXxxxxxxxxxxxxx xxx. XxxXxXxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxx, xx Xxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx "xxxxx" XxxX xxxxxxx xxxxx xx Xxxxxxxxx xxxxxxxxx xxxxxx.xxxxxxXxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxx. Xxxxx xxxx xxxxxxx xxxxxxxxxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxx xxxxxxxx xxxxxx. Xxxx xx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxx. Xxxx: Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx.

xxxxxxxxxxx xxxxxx xxxxxxx xxx xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxx, xxx Xxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxx. Xxxxx xxxxx xxxxxxxxxxxxx, xx xxx Xxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxx xxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xx XxxXxXxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx, xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxx xxxxxxx xxxx. Xxxxxxx xx XxxxxxXxxxxxxxx Xxxxxx xxxx xxxxx xxx xx xxxxxxxx xxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx xx XxxXxXxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxx.

Xxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx. Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxx xxx Xxxxxx, xxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xx xxxxxx, xxx xxxx xxxx xxx Xxxxxx xxxxxxx. Xxxx Xxxxxxxx: Xxxxx xxxx xxx xx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxxxxx Xxx xxxxxx xxxx Xxxxxxxx, xxx xxxx xx Xxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxx xxxxxx xxxx xxx xx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxx Xxxxxx xxxxxx xxx xx xx xxxx.x xx xxxxxx.

Xxxxxxxxxx xxxx xxx "Xxxxxxxxxxxxxxxxx" xxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx. Xxxxxxxxxxx Xxx xxxx xxxxx xx xxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxxxxxx Xxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxx xxx xxxxx xx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxx, xxx Xxxxxxxxxxxx xxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxx xxx XxxX xxx xx Xxxxxxx xxxx Xxxxx xxx xxx. xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx xxxxxxxxxxxxxxxxx XxxXx xxx xxxxxxxxxxxx xxx XxxxxxxxxxxxxXxxXx xxxx xxx xxxxxxxxxxxx Xxxxxx xxxx xxxx xxxxx
xx Xxxxxxx xxxxxx.

Xx xxxxx Xxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxx xxx xxxxxxxxx Xxxxxx, xx Xxxxxxxxx xxxxxxxx XxxX xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xx xxxxx xxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx. Xxxxxx xxxxx xxx Xxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxxx xxxxx xxxx xxxxx xxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxx xxxxxxx xxx Xxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxx xx xxxxxx.

XXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxx Xxxxxxxx, xxx xxx xxx XxxX xxxxxxxxxx xxx xx xxxxxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xx xxxxxxxxx. Xxx xxx XxxX xxxxxx xxxxx Xxxxxxx xxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxx xxxxx Xxxxx xx xxxxxxxxx, xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx xxx. XxxxxxXxxxxxxxx XxxxxXxxxxx xxxxx.

xxxxxx

5. Pool-Ärzte:
Im ärztlichen Bereitschaftsdienst sozialversicherungspflichtig

Xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxx.xxxxxxXxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxx xxx xx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxxx xxxx Xxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxx xx Xxxxxxxxx. Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx Xxxxxxxxx, xxx xxxxxxxxxXxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxx, xxxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxx xxx XxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXXXxXxxxxx xxx xx.xx.xxxx, X xx X xxxx Xx. Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx.

• Xxx Xxxx: Xxx Xxxxxxxx xxxxx xxxx xxxxx Xxxxxx xxxxxxxx xxx xxx xxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xx xxx Xxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx xx Xxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxxx xxx Xxxxxxxxxxxxxxxx, xx xxx xxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx xx, xxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxx xxx Xxxxxxxx xxxxx xxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxx xx.
• Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx. Xxxxxxxx xxx xxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxxxxx xxx xxx Xxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxx xx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx. Xxxxxxx xxxxx xx xxxxxx xxxxxxxxxxxxxx, xxxx xxxxx xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx. Xx xxxx xxxx xxx xxxxxxx Xxxxx xxxxxxxxxxxx Xxxxxxxx xxx, xx xxx xx xxxx xxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx xxx Xxxxxxx xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. Xx xxxxxxxxx xxxxxxx xxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx. Xxxx xxx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxx. Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

xxxxxx

IX. Steuergrundlagen

1. Änderung von Steuerbescheiden:
Vorsicht bei Datenimport unter ELSTER

Xxxxx Xxxxxxxxxxxxx xxxxxx xxx XXXXXXxXxxxxx xxx Xxxxxxxxxxxxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxx xxx Xxxxx "Xxxx xxxx xxx Xxxxxxx" xxxxxx xxxxx xxxxx xxx Xxxxx xxxxx Xxxxxxxxx xxxx x xxx xxx Xxxxxxxxxxxx x xxxxx Xxxxxxxxx xxxxxxxxxxx, xxx xxxxxx, xx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxx xxx xxx xxxxx Xxxxx xxxxxxx. Xx Xxxxxxxxx xxxxxx xxx Xxxxx x xx xxxxxx x xxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxx xxx xxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx. Xxxx xxxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxx xxx, xxxx xxx xxxx xxxx xxxxxx Xxxx xxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxx. Xxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxx xxxxx Xxxxxx Xxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxx, xxx xxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxx xxxxxxxxxxx xxx xxx xxx xxx Xxxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxx xxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxx xxx, xxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx "Xxxxxxxxxx" xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxx xx xxx XXXXXXxXxxxxx xxxx xxxx xx xxxx XX xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx. Xxxx xxxx xxxxxxxxx xxxx xx xxx XX xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxx xx Xxxxxxxx, xx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx "XXXX XXXXXX". Xxxxxxx xxxxxxxxx xxxxx xxx Xxxxxx xx Xxxxxxxxxxxxx. Xxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxx xxx. Xxx xxx xx xxx Xxxxxx xxxx, xxxxxxxxxx xxx xxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxx xxxxx xxx. Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxx. Xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxx xx xxx xxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxxxxxx, Xxxxx xxx Xxxxxxxx xxxxxxx xxxx Xxxxxx.
• Xxxxxxxxxxx: Xxxxxxx xx xxx Xxxx x XX xxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxx xxx Xxxxxxx, xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx "XXXX XXXXXX" xxxxx xxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxxxx x"xxxxxxxxxxx"x. Xxx Xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx, xxxx xx xxxx xx xxxxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx, xxx xxxxxx, xxxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxx. Xx Xxxxxxxxxx xxx xxx Xxxxxxxx xxxx xxxxx xxx xxx xxxxxx Xxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxx xxxxx xxx. Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx. Xx xxxxxx xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx.
• Xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxxx xx xxxx XX xxxxxx xxxxxxxxx xxxxx xxx. Xxxx xxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx. Xxx Xxxxxxxx xxx xxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxx xxx xxxxx, xxx xxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx "xxxxxxxxxx" xxx xxxxx xxxxxxxxxxxxx x xxxxx xxx Xxxxxxxxxx xxxxxxxxxxx x Xxxxx xx xxx Xxxxxx "XXXX XXXXXX" xxxxxxxxxx xx xxxxx. Xxxxxx Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxx xxxxxxx Xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xx xx xxxxx xxx, xxx xx xxxxxxxx, xxxx xxxxxxxxx xxxx xxx xxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxx xxxxxx, xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxx xx xxxxxx Xxxxxxx xxxxxxxxx, xxxx xxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxx xx xxxxx xx xxxxxxxxx Xxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XX.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx: Xx xxxxxx Xxx Xxxxxx xxxxxxxxxxxxx xxxxxxx

xxxxxx

2. Steuerverzinsung:
Tarifermäßigte Besteuerung von Erstattungszinsen möglich

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

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3. Splittingtarif für gleichgeschlechtliche Ehe:
Sensationsurteil für Altjahre bei "Eheumwandlung" nach 2019

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4. Gesetzgebung:
Keine Besteuerung der Dezemberhilfe 2022

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