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

xxxxxx

Xxxxx Xxxxxxx, xxxxxx Xxxxx,

xxxx xxxx xxxx xxxxxx Xxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxx xx xxx "Xxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx, xxxx Xxxxxxxxx xxx Xxxxx xx xxxxx. Xx xxxx xxx Xxxxxxxxx "Xxxxxx X x Xxxxxxxx Xxxxxxxxxxxxxxxxx", "Xxxxxx X x XxXx xxx Xxxxxx X" xXxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx "Xxxxxx X x Xxxxxxxx" xx.X. xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx. Xxx xxx xxxxxxxx, xx xxx xxxxx Xxxxx xxxxxxxxxx xxxx.

Xxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxxxxxx xxx Xxxx xxxxx xxxxxxxxx. Xx xxxxxx xxxx xx xxx "Xxxxxx XX" xxxx Xxxxxxx xxx Xxxx x Xxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxx xxx Xxxxxx XX xXxxxx xxx xxxxxx xx xxxx xxxx:xxxxxx"Xxxxxx Xxx xxxxx xxx Xxxx x Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxx, xxxx Xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx xx.xxx XXX xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx.xxx XXX xxxxxxxx. .... Xxxxx xxx xxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xx. X. Xxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxx xx xxxxxxxxxxx."xxxxxxXxx Xxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxx XX xxx xxxxxxxx xxxxxx, xxxx xxxx, xx xxx xxxxxxx xxxxxxx xxxxxxxxx xxxxx, xxxx xxxxx xxxx xxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxxx xxxxx xx xxxx xxxx xxxxxxxx xxxxx xxxxxx. Xxx xxxxxxx xxx xxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx xxxxx xxxxxx xxxxxxxx xxx xxxxxx Xxxxxx Xxxx. Xxxx xxx Xxxx xxxx xxx xxxxxx xx xx. Xxxxxxxx xxxx xxxxxxxxx xxxx xxxxx xxxxx xxxx. Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx, xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx, xxxxx xx x Xxxxxxxxxxxx xxx xxxx xx xxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxx, xxx xxx Xxxx xxxx xxxx xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx.

Xxx xxx xxxxxx x xxxxxxxxx x xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxx xx x. Xxxxxx xxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx, xxxx xxxx xxxxxxx xxxxxxxxx, xx xxxxxxx Xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx.

Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxx xxx xxxx xxxxxxxxx xxxxxx, xxxxxxxxxxxxx Xxxxxx xxxxxxxx xx xxxxx. Xxxxxxx: Xxxxx xxx xxx xxx xxx xxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxx xx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx, xxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxx Xxxxxxxx: Xxxxx xxx xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx XxxxxxxXxxxxxx xx xxxxxxxxxxx xxx x xxx xxxxx x xxxxx xxx xx xxxxxx "Xxxx X"x Xxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx xxxxxxxxxxxxxxxxxx Xxx xxxxx xxx xxx xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xx xxxx xxxxxxxx xxxxxx, xxxx xxx xx xxxxxxxx xxxxxxx

Xxxxxxxxx xxx xxxxxx Xxxxx, xxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxx xxxx Xxxxxxx: Xx xxx xxxx xx xxxxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxx x xxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxx" x xx xxxxxxx xxx xxx, xxx xx xxx xxxxxx xxx: xxxx xxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxx. Xx xxxxxx xxxx xxxx xxxxx xxxxxxxxx, xxxx xx xxxxxxx "Xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx" xxxxxxxxx xxxxxx.

Xxxxx Xxxxxxxxxx xxx Xxxxx, xxxxx xxxxxxxxx Xxx xxxx xxxxx xxxxxx: Xxx xxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx. Xxx xxxxxxx xxx xxxx, xxx Xxxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx x xxx xxxx xxxx, xxxxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxx

Xxx

Xxxxxxxxx Xxxxxx

Xxxxxxxxx Xxxxxxxxxxx

xxxxxx

I. Beruflicher Bereich

1. Arbeitnehmer:
Erhöhung der Umzugskostenpauschale

Xxx xxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxx, xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx x xxx xx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxx xx XXXXx.

• Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx. Xxxxxxx xxxx xxxxx xxxx xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx, xxxxxxx xx xxxx xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx x xxx xxxxx xxxxxx xxx Xxxxxx xxx xxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx x xx xxx "xxxxxxxx Xxxxxxxx" xxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.
• Xxxxxxxx, xxx xxxxxxxx xxx xxxx xxxx xxx Xxxxx xxxxx Xxxxxxx xxxxxxxxxxxx xxxxx, xxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxx. Xxxx xxxx xxxxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xx xxx xxxxx xx xxxxxx Xxxxxxxxxxxxx.

XXXXXXX xxxxxx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X x x X xxxxxxxxxxxxx:xxxx.

XXXXXXXXX: Xxxxxxxx Xxxxxxxx xxxxxxx Xxx xxxx xxxxxx: Xxx Xxxxxxxx xx xxx x.x.xxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx.

Xxxxxxxxxx xxx Xxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxxx xxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxxx xxxx xxx x.x.xxxx xxxxxxxxx.

Xxxx xxxx xx xxx Xxxxxxxx xxxx Xxxxxxx xx Xxxxx xxxx:xxxxxxXxxxxxxxxxxx xxxx.

Xxxx xxxx xx xxx Xxxxxxxx xxxx Xxxxxxx xx Xxxxx xxxx:xxxxxxXxxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxx xxx xxxxxxxxxxx Xxxxxxxx: Xxxx xxx xxx Xxxxx xxxxxxxxx xxxxxxxxxxx
• Xxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx

xxxxxx

2. Stipendien:
Heisenberg-Stipendium ist doch steuerfrei

"Xxxxxxxx xxx xxx Xxxxxx, xxxx xxx Xxxxx." Xxxxx xxxx Xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx x Xx. xx XXxXx. Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxx Xxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx, xxxx

• xxx Xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx xxx xxxx xxx xxx xxx Xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx,
• xxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx.

Xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx XxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxx xxxx xxx xx xxxxxxxxx XxxxxxxxxxxXxxxxxxx. Xxxx xxx Xxxxx xxx Xxxxxxxxxx xxx xx, xxxxxxxxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx. xxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxx xxxx xx xxx xxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx X x. Xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx, xxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxx xxxx xxxx XxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx.

• Xxx Xxxxxxxx xx xxx XxxxxxxxxxxXxxxxxxx xxxxxx xxxx Xxxxxxxxx xxx Xxxx xxxxxxxxx, xxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx: XxxxxxxxxxxXxxxxx, XxxxxxxxxxxXxxxxxxxxxxxxxx, XxxxxxxxxxxXxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxxx.
• Xxx xxx XxxxxxxxxxxXxxxxxxxxx xxxx xxx Xxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxx xx Xxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxx xx xxxxxxxxxxx, xxxxxxx xxxxxx xxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxx x.xxx XXX xxxxxxxxx.
• Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxXxxxxxxxxxxXxxxxxxxxx xxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx, xx xx xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xXXX XxxxxxxxxxX., Xxxxxxxxxx xxx x.x.xxxx, X xxxx X x xxx x Xx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxxxXxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx Xxxx x Xxxxxx. x xxx x XXxX xxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.

• Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxx xxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxx xxx xx xxx xxxxxxxxxxx Xxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxx. Xxxx xxx xx Xxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxx xxxxxxx.
• Xxxx xxx xxxxxxx Xxxxxxxxx xxx xxxxxxxx, xx xxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxx xxxxx xxx, xxxxx xxxxx Xxxxxxxxxxx xx xxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxx "xxxxxxxxx xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxx xxxxx xx xxxxx xxxx xxxxx xx xxxxxxxxx. Xxxxxxxx xxx xx xx xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx xxxxxx Xxxxxxxxxxx xxxxxxx xxxx. Xxxx xx xxxxx Xxxxxxxxxxxxxx xxx xx xxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx

xxxxxx

II. Privater Bereich

1. Spenden:
Allgemeine Förderung des demokratischen Staatswesens

Xxx Xxxxxxxx, xxx xxxx xxxxxxxxx xxxxxxxxxx, xxxxxx xxxxxx xxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxx, xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx. Xx xxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx Xxxxx, xxx xxxx xxx XXXxXxxxxx xxx xx.xx.xxxx xX X xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx XxX xxxxxxx. Xxx XxxxxxXxxxxxxxxxxx xxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xx xxx xxxxx xx xxxxxxxxxx Xxxxxxx, xxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxx.xx "xxxxxxxxxxx", xxxx xx xxxxxxxxxxxxx xxxxxx xxx, xxxxxxxxxx xxx Xxxxxxxx xxx XXX xxxxxxxxxx, xxx xxxxxxxxxxxxxxxx xxxx xxxxxxxx xXX XxxxxxxXxxxxxxxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxx, Xxxxxxxx X X xxxxxx.

Xxx Xxxxxxxxxxx:

Xx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxx xxxxxxx xxxx xxxxxxxxx"xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxx xxxxxxxxx xxxx xxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx"xxxxxxxxx xx Xxx. x Xx. xx XXx.

XxxxxxxxxXxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxx. Xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxx, xxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxx xxx xxxxxxx xxxxxxxx. Xxxxxxxxxxxx, xxx xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxx xxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx, xxxx xxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxx, xxx Xxxxx xxxxxxx xxxxxxxxxxxxxxx xxxx xxx xxxxx xx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xXxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxx xxx xx.x.xxxx, XX x x xxxx x xxxxxxx.

Xxx XX XxxxxxxXxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxx "xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx" xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xx xxxxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxx xxxx.xx xxx xxxxxxxxxxxxx xxxxxx,xxxxxx"xxxx xx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx. Xx xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx, xxxx Xxxxxxxxxxxx, xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxx xxxxxxxxx xxxx xxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx, xxxxxxxx xxxxxx".

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx: Xxxxxxxxxxxxxxxxxx Xxxxxx

xxxxxx

2. Bestattung:
Minderung der abziehbaren Kosten um vorherige Schenkung

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xx XXxX x xxxxxxxxxxxxxxx xxxxxx, xxxxxx xxx xxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx xxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxxxx xxx, xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xx xxxxxxx xxxx, xxx xxx Xxxxxxx xxxxxxxxxxxxxx xxxx.

Xxxxxxxx:
Xxx Xxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx xxxx Xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxx Xxxx xxxx xxxx Xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx, xxxxxx Xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxx Xxxxxx xxxxx xxx XX Xxxxxxx xxxxxxxxxxx, xxxx Xxxxx, xxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxx xx Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxx xxxxxxxxxxx xxx, xxxxx xxx Xxxxxxxx xxxxxxxx. Xx Xxxxxxxxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXX Xxxxxxx, Xxxxxx xxx xx.xx.xxxx, X xxxxx, XXX xxxx X. xxxx. Xxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxx XX Xxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx: Xxx Xxxxxxxxxx xxxxxxx xxxxx xxxxxxx, xxxx xxx Xxxxxx xx Xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx xxx xxx xxx Xxxxxx xx Xxxxxxxxxxxx. Xxxxxxxx xxx xxx Xxxxxxxxx xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx xxx xxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxx xxxxx xxxx xxxxxxxxx xxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxx X, XXX xxxx X. xxxx.

Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xx xxxxx Xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxx, XXxXx xxxx XX X. xxxx. Xx Xxxxxxxxxxx xxxx xx xxxx xxxxx xx Xxxxxxxxxxxxxxxxx, xxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx XXX xxxx xxxxxxxx xxxx xxxxxxxxxxxx:xxxxxx"Xxx Xxxxx xxx xxx Xxxxxxxxxx, xxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx xxxxxx xxx, xxxx xx xxxx xxx xxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxx."

Xxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxx. Xx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxx xxx xx.xx.xxxx xX xxxx.x.xxxxxx Xxxxx xxxxxx xx:xxxxxx"Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxx Xxx Xxxxxxxxxxxxxxx xx.X. xxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxx, xx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xxx Xxxxx xx Xxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx. Xxxx xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxx xxxxxxx xxxxxx xxxxxxx xxxx. XXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx. Xxxx xxxx xxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxx, xxxxxxxxxxxxxxx Xxxxxxxx, xxx.x."

XXXXX:xxxxxxXxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxxx, xxxx xxx Xxxxxxx xxxx xxxxxxxxx xx Xxxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx". Xxx xxxxx xxx, xxxx xxxx xxxxxxxxxx xxx Xxxxxxx xxx XX Xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx, xxx Xxxxxx xxxxxxx xx xxxxxx xxx xxxxx xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xx Xxxx xx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxxxx Xxxxxxxxxxxx

xxxxxx

III. Kinder

1. Schulgeld:
Auch Zahlungen an Förderverein können abziehbar sein

Xxxxxxx Xxx Xxxx, xxxx xxx Xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxx Xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx: Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxx xx xx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx xx Xxx. x Xx. x XXxXx.

Xxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xx xxx Xxxxxx xxxx xx xx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx. Xxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xx xxxxxx. Xxxxxxxxxxxxx xxx xx xxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxx XX xxxx xxx XXX xxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxx, xxx xxx Xxxxxx xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxxx, xxx xxx xxx xxxxxxx Xxxxxxx xxxxxxx xxxx, Xxxxxxxxxxx x.X. xxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxx xxxxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.xx.xxxx, xx X xxxxxx Xx.

• Xxx Xxxx: Xxx xxxxxx Xxxxxx xxx Xxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxx. Xx Xxxxxxxxxx xxxxxxx xxx Xxxxxxx xxxxxxxxx x.xxx XXX xx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx. Xxxxxxxxxxx xxxxxx Xxxxxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx, xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx xXxxxxxxxx Xxxxxxxxxxx. Xxx xxx Xxxxxx, xxxxx Xxxxxx xxx Xxxxxx xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xx.xxx XXX xxx xxxxxxx xxxxxxxxx xx.xxx XXX xx xxx Xxxxxxxx xx. Xxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxx xx.xxx XXX xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx.xxx XXXx xx xxx Xxxxxx. Xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx xxxxx, xx xxx Xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxxxx. Xxx Xxxxxxxxx xxxxx xxxx xxxxx xxx Xxxxxx xx xxxxxxxxxxxxx. Xxxx xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx xxxxxxxxxxxx.
• Xxxxxxxxxxx: Xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx, xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxxx, xxxxx xxx xx xx Xxx. x Xx. x XXxX xxxxxxx. Xxxx xxxxx xxxx xxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxx xxx xxx xxxxxxx Xxxxxx xxxxxxx xxxxxx xxxx xxxxxxx, xxxx xxx xxxxx Xxxxxxx, xxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx, xx xxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxx xxxxx xxxxxx xxxxxxxxxxx xxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx.
• Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxx xxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxx xxxx Xxxxxx xxxxxxx, xxx xxxxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx, xxx xxxxxxxxxxxx. Xx xxxxx xxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx, xxxx xx xxxx xxx xxxxx xxxxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xx Xxxxxxxxxxxxxxxxxx x. X. xxx xx xx Xxx. x Xx. x XXxX xxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx.
• Xx xxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx, xx xxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xXxxxxx: XX Xxxxxxxx, Xxxxxxxxxx Xxx. xxxxx. Xx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx xxxx xxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx

xxxxxx

2. Kinderbetreuungskosten:
Streit um Frage der Haushaltszugehörigkeit geht weiter

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

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

Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxx Xxxx xxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxx xxx, xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxxxxxx xxxx xx xx Xxx. x XXxXx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxxxx xxxxx. Xxxx xx xxx Xxxxxxx xxx XXX xxxxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxx Xx. xxxxxx x XxX xxxxxxx. Xxx Xxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx xxx xxxxxxxx Xxxxx. Xxxxxxxxxxx xxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxxxxxx xxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxx: Xxxxx xxx Xxxxxxxxxxxxxx

xxxxxx

IV. Nebentätigkeit

1. Kuchenverkauf an Schulen und Kitas:
Eltern müssen keine Umsatzsteuer zahlen

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xxxxxx

2. Umsatzsteuer:
Wichtiges Urteil für Mitglieder von Aufsichtsgremien

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xxxxxx

3. Nebentätigkeit:
Steuervergünstigung auch für Wanderführer?

Xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxx, Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxx xxx xx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx x.xxx XXX xxx Xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx. Xxxx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxx.

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• Xxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xx xxxxx Xxxxx xxx x.xxx XXX xxx Xxxx xxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxx xx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxx xxxx, xxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx, xxxxx xxxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX xxx xx xxxxx Xxxxx xxx xxx XXX xxx Xxxx xx Xxxxxxxx.

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xxxxxx

V. Kapitalerträge

1. Investmenterträge:
Vorabpauschale für thesaurierende Fonds 2024

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.

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xxxxxx

2. Verluste durch Wirecard-Insolvenz:
Kein Schadensersatz von der Depotbank?

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xxxxxx

VI. Eigenheim und Vermietung

1. Wärmewende:
Neue Förderungen für den Heizungsaustausch

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• Xxx Xxxxxxxxxxxxxx xxxxxxx Xxx xxxxxx xx Xxxxxxxxxxxx "Xxxxx XxX". Xxxxxxxx xxxxxxxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xXxXx, xxx Xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxx Xxxxxxxxxxxxxxx xxxx Xxx xxxxxxxx. Xxxxxxxx xxxxxx xxxxxxxxxx Xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx.
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• xxxxxxxxxxxxxxxxxx: Xx xxx xx.xx.xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx x xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx. Xxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx xxxx Xxxxxxxx, xxx xxx xx.x.xxxx xxxxxxxx xxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxxxx xxxx.

XXXXXXX: Xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx xxxxxxxxxXxXxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx XxxxxxxxxxXxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxxx xxxx Xxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxXXXXxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxXxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx.
Xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx XxX xxx XXXXx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxx xxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxx, xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxx, xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxx. Xxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxx xxxxx "Xxxxxxxxxxxxxxx" xxxx Xxxxxxxx xxxxxxxxx xxxxxx, xxx x.X. xxxxx xxxxxx xxxxxxxxx xxxxxx.

Ergänzungskredit

Xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xx xxx.xxx XXX Xxxxxxxxxxx xxx Xxxxxxxxxxx x xxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx xx.xxx XXX x xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxx Xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx. Xxxxxxxxxx xxxx xxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx.

Effizienz-Einzelmaßnahmen

Xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, x.X. xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxx xxx xx xx Xxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xx Xxxxxxx xxxx xxx. x Xxxxxxx Xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxXXXx. Xxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xx.xxx XXX xxxx Xxxxxxxxxxxxxxxxxx.

Xxx xxxxxxxx, xxxx x xxx x xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxx. Xx xxx Xxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx. xxx xxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xx.xxx XXX, xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxx xx.xxx XXX xxxxxxxxx xxxxx Xxxxxxxxxxxxxx.

Förderung Fachplanung und Baubegleitung

Xxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx, xxxx xxx xxxxx xxxxx XxxxxxxxxxxxxxxxxXxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxx.

Steuerförderung

Xxxxxxxxx xxxx xx xxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX. Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxx xxxxxxxx. Xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxx xxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx xxx xx xx.xxx XXX xxx Xxxx. Xxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xx xxxx xx xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx. Xxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx "xx xx.xxx XXX xxxxx" xxx. "xxxxx xxxxxxxx" xxxxxx xxxxxx, xxxxx xx xxxxxxx, xx xx Xxxxxxxxxx xxxx, xx xxx xx xxxxxxxxxxxx Xxxxxxxxx xx xxxxxx. xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxx. Xxxxxxx Xxxxxxx xxx xxxxxxxx.

xxxxxx

2. Wärmewende:
Verbot für Kaminöfen, Kachelöfen, Heizkamine?

Xxx xxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxx, xxx xxx x.x.xxxx xx Xxxxx xxxxxxxx xxx, xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxx x.xx.xxxxxxxxx. Xx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxx xxxxxxxxx, xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xXXxXxxXx xx xxxxxxxx. Xxxx xxxxx xxx xxxxxxxxxxxxxxxxx xxx xx.xx.xxxx. Xxxxxxxxx xxxx Xxxxxx xxx. Xxxxxxxxx, xxx xxxxxxxx xxx x.x.xxxx xxx xxx xx.x.xxxx xx Xxxxxxx xxxxxxxx xxxxxx.

Xxxx Xxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx "Xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xx. XXxXxxXx". Xxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxx xx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxx xxxxxxx xxxx. Xxx xxx xxxxxxx Xxxxxxx xxxx xxxxxx x Xxxxxx xxxxxxxxx:

• XXxXxxX Xxxxx x xxxxxxxx xxxxx, xxxxxxxxxxxxxxxxx xxx xx.x.xxxx xxx xx.xx.xxxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxx xxxxxxxx XxxxxxxxxxxXxxxxxxxxx: x,x xxxx Xxxxxxxxxxxxx xxx x,xxx xxxx Xxxxxxxxx.
• XXxXxxX Xxxxx x xxxx xxxx Xxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxx xxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx x,xx xxxx Xxxxxxxxxxxxx xxx x,xx xxxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxx.

Xxxx xxxxxxxxxx Xxxxxxx, xxxxxxxxxxxx xxx xx.x.xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx xxxx, xxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxxx xx Xxxxx xxxxxx. Xxxxx Xxxxx xxxxxx xxx x xxxx Xxxxxxxxxxxxx xxx x,xx xxxx xxxx Xxxxxxxxx.

Xxxxxxx xxxxx Xxxxx xxxxx xxxxxxxxxxx xxx. xxxxxxxxxxxx xxxxxx, xxxxxxx xxx xxxxx xx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx Xxxxxxx xxxxxxxx xxxxxx.

• Xxxx Xxxxxxxx xxxx xxxxx xxxxx xxxxxxxxx, xxx xxxxxxxx xxxx xxx xxxx xxxxxxxxx xxxxxx.
• Xxxx Xxxxxxxx xxxx xxxxx xxxxx xxxxxxxxx, xxx xxxxxxxx xxxx xxx xxxx xxxxxxxxx xxxxxx.

XXXXXXX xxxxxx xx xx.xx.xxxx xxx xxxxxx xxxxxxxxxxxxxxx xxx "x. XxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx" xx. Xxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxx xxx x.x.xxxx xxx xx.x.xxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx, xxxxxxx xx xxxx xxx XxxxxxxxxxXxxxxxxxxx xxx x xxxx Xxxxxxxxxxxxx xxx x,xx xxxx xxxx Xxxxxxxxx xxxxxxxxx. Xxxxx xxx Xxxxxxxx xxx XxxxxxXxxxxxxxxx xxxxxxxxxxxxxx, xxxx xx xxx Xxxx xxxx xxxxxxxx xxxxxxxxxxxxx xx.X. xxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxx xx xxx x. XXxXxxXx.

Xxx Xxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx XxxxxxxxxxxxxXxxxxxx xxxxxxxxx. Xx xxxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxx XXxXxxX xx Xxxx xxxx xx Xxxxxxx xxxxxxxx xxxxxx xxx xxxx xxx x,xx xxxx Xxxxxxxxx xxx x xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x xxx x. XXxXxxXx. Xxxxxxxxxxx xxxx:

• xxxxxx Xxxxxx, xxx xxx xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx x Xxxx xx Xxxxx xx x Xxxxxxxx,
• xxxxxxxxxxx Xxxxxx xxxx xxxxx, xxx xxx xxxx xxxxxxxxx xxxxxx xxx xxxx xxxxx xx Xxx xxx Xxxxxx xxxxxx,
• Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxx,
• Xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxx Xxx xxxxxxxxxxxx xxxxxxx xxxxxx,
• Xxxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxx xx xX,
• Xxxxxxxxx.

xxxxxx

3. Fotovoltaik:
Geringere Einspeisevergütung ab Februar für Neuanlagen

Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx xxxxxxxxxxXxxxxxxxxxxxxxxxxx, xxx xxxx xxx x.x.xxxx xx Xxxxxxx xxxxxxxx xxxxxx, xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxx xxxxx xxx, xxxx xxxxxxx xx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxx: XXxXxxxxxx xxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxx xxx XXxXxxxxxx, xxx xxxxx xxx xxxxxxx Xxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx xXxxxxxxxxxxxxxx. Xxxx XXxXxxxxxx xxx xx xXx, xxx xxxxx xxx Xxxxx xxxxxxxxx xx Xxxx xxxxxx xxxxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxx xxx xxxxxxx x,xx xx xxx x,x xx xxx xXx. Xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxxx xxx xx xx xxx xXx xxx xxx Xxx. xx XXX xxxxx.

• Xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx, xx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xx Xxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxx xxx x.x.xxxx xxx xxxx xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xx xxxxxxx x Xxxxxxx xxxxxxxxx xxx xx XXX xxxxx.
• Xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx XXxXxxxxx. Xxxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxx xx Xxxxx xxxx xxxxxxxxxxxx
• Xxxxxxxxxxxxxxxxxxx: Xxxx xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx xxx xX xxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx xxxxxx xx x,x Xxxx xxx Xxxxxxxxxxxxxx xxxxxx. Xxx Xxxxx xxx x,x Xxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x XXX xxxxx.

XXXXXXX xxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxx xx xxx x.x.xxxx xxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxx x XXX. Xxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx

xxxxxx

4. Kauf eines Hauses:
Aufwendungen vor dem Erwerb keine Anschaffungskosten

Xxxx xxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxx xxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxx xxxx xxx, xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx xxxx xx xxx xxx xx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx.

• Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxx x xxxx Xxxxxxxxxxxx x xxxxxxxxx xxx xxxx Xxxxxx xxxxxx xxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xx xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx xxx x Xxx. x Xx. xx x.X.x. xx x Xxx. x Xxxx x XXxXx.
• Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx Xxxxxx, xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.
• Xxx xxx Xxxxxxxxxx xxx xxxXxxxxxxxXxxxxx xxxxxx xxxxx xxxxxxx "Xxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx" xxx x Xxx. x Xx. xx Xxxx x XXxXx. Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx, xxx xxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx, xxxxx xx xxx xxxXxxxxxxxXxxxxx xxxxxxxxxxxxx xxxx. Xxx Xxxxxxxx xxx xx x Xxx. x Xx. xx XXxX xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxx, xxx xxxxxxxxx xxx xxxx Xxxxxxxxxxxx"xxxx" xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. "Xxx" xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxxx.

Xxxx xxx XXXxXxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxx x.X. xxx xx x Xxx. x Xx. xx Xxxx x XXxX xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxx, xxx xx Xxxxxx xxxxx "xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx" xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxx Xxxx x xxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx. Xxxx xxxx xxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxx xxxxxx Xxxxxxxxxxxx, xxx "xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxx xxxx Xxxxxxxxxx xxx xxx xxxx xxxxxxxx xxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxx xxxx xxxxx xxxxxxxxxxxx Xxx xxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xx xx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxx xx xxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxxxxxx xxxxxxxxx, xxxx xxx XXX xxx Xxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxx xxxxxx x xxxxxx "xxxx" x xxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx xxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx. Xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xx xxxxxx. Xxxxxxxxxxxx xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx xx xxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXXXX:xxxxxxXxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx Xxxxxx xxxxx xxxxxxxxx xx xxxxx Xxxxx, xxxx xx xxxxx Xxxx, xxxxxxxxx xxxxxx, xxxxxxx xxxxxxx xxx Xxxxxx xxx xxxx xxx xxxxx Xxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx: Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxx

xxxxxx

5. Grundstücksverkauf:
Veräußerung von Nachlassvermögen kann steuerfrei sein

Xxx xxxx Xxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxx xxx xxxxxx xxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxx. Xxxxxxx xxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx.

Xxx xxx xxxx xxx Xxxx xx xxxxxxxxxx, xxxx xxxxxxx Xxxxxxxx xxxx Xxxxxxxxx xxxxx, xxxxx xxx Xxxxxxxx xx Xxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx Xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxx Xxxx xxxxxx xxx Xxxxxxx xxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx: Xxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxx xx. Xxxx xxxx xxxxxxxxxx, xxxxxx xxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxx xxxx Xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxx xxxxxxx xx xx Xxx. x Xxxx x Xx. x XXxX xXxxxxxxxxxxxxxxxxxxxxx. Xxx XXX xxx xxx xxxxxxxx xxxxxxxx.
• Xxxxxxxxxxx: Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxx. Xxxx xxx xx Xxxxxxxx xxx xxx Xxxx xxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxx. Xxxxxxx: Xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxx xxx xxxx xxxx Xxxxx, xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxxxxx Xxxxxxxxxxxx xxx xxx XXX xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

VII. Renten und Pensionen

1. Energiepreispauschale:
Nun auch Klage zur Besteuerung bei Rentnern anhängig

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xXXX Xx, xxx xx Xxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxx xxx. xxx xxx xxxx Xxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xXXX XXx xxx xxx Xxxxxxxx xxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx. Xxxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xXxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxx xXxxxxxxxxxxxxxx, Xxxxxxxx. Xxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxx xxx.

Xxx xxxxxxx xx XxxxxxXxxxxxxxx Xxxxxxx xxxx xxxxxxxxx, xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx XXX X xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx. Xxx Xxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxx xxx. Xxx Xx. xxxxxx xx X xxxxxxx X.

XXXXXXX xxx xxxxxx xxxxxxxxxxx, xxxx xx xxxxxxx xxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx XXX XX, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxx. Xxx Xx. xxxxxx x X xxxxxx.

Warum ist die Besteuerung der EPP I und der EPP II zweifelhaft?

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

Xxxxxxxx: Xxxx xxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxx xxx Xxxxx Xxxxxxxxx XxxxxXxxxxxx Xxxxxxx, xxxxxxxxx Xxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxx. Xx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx. Xx xxxxxxxxxx xxxx xxx xxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx "Xxxxxxxxxx" xxx xxxxx "Xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxx" xxx. Xxx xxxxxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xXxxxxxx: XXX Xx. xx xxx x.xx.xxxx, Xxxxx xxxxx XxxxxxxXxxxxxxxx xxxx, Xxxxx xxxx. Xxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxx xxx XX Xxxxxxxx. Xxxxxx xxx xxxx xxx xxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xXxxxxxxxx xxx x.x.xxxx, xx X xxxxxxx Xxx. Xx xxx Xxxxxxxxx xxxx xx xxxxxxxxxxxxxx xxxx xxx xx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxx xxxx xxx Xxxxx xx xxxxxxx, xxxxxxx Xxxxxxx xxxxxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxx x xxx xxxxxxx Xxxxxxxx xxxx xxxxx x xxxxxxxxx xxx, xxx XXX X xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx. XxxxxxXxxxxxxxx Xxxxxxxx xxxxx.

Was ist zu tun?

Xxxxxx xxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx XXX X xxx xxx XXX XX xxxxx xxxxxxxx xxxxxx, xxx xxxxxx, xx xxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxx: Xxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xx xxx xxxxxxxx xxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxx xxxxx Xxx xxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxx xxxxxx Xxx xxxx xxxxxxx.

Besteht ein Anspruch auf Verfahrensruhe?

Xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxx xx xxxxxxxxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxx xxx xxxx xxxxx xxx Xxxx, xx xxxx xxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxx xxxxxxx. Xxxx xx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxx x xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx x xxx "xxxxxxxxxxxxxxxxx Xxxxx" xxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxx xxx XXX X xxxx Xxxxxxxxxxxxxx xxx xx xxxxxxx xxx xxxx xxxx Xxxxx xxx Xxxx xxxx, xxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx XXX XX xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx.

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

xxxxxx

2. Doppelbesteuerung von Renten:
Verfassungsbeschwerden sind unzulässig

Xx Xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxx xxxxxxx, xxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxx xx xxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx XXX xxxx xxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx. Xxxx xxxxxx xx Xxxxxxxxxxxx xxxxx, xxx xxxxx xxxxx xxxxx xxxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxx xxxxx xxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx. Xxxxx xxx xxx XXX xxx Xxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxx xxxx xxxx xxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, X X xxxxx xxx X X xxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxx xxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxx XXX Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, X X x x X xxxxxxxxxxxxx :xxxx.

XXXXXXX xxxx xxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx, xx xxx xxxxxxxxxxx xxxxx. Xxx xxxxx xxxxx xxxxxxxxxxxxx xxxxx xXXxxxX, Xxxxxxxxxxx xxx x.xx.xxxx, x XxX xxxxxxx xxx x XxX xxxxxxxx. Xxxxx xxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxx. xx xxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxxxxxx. Xxx xxx xxx xx xxxx

Um zunächst auf die Entscheidungen des BFH zurück zu kommen

Xxx XXX xxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx, xxxxxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxx Xxxxxxxxxx xxx XXX xx Xxxxxxx. Xxxx xxxxxx xx xx xxxxxxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxx. Xxxxx xxxx xxxx xx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx.

Xxxx xx Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xx xxx xxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx. Xxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx x xxxxxxxxxxxx x Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxxx xxx Xxxxxxxx xxx Xxxxxx xxxxxxxx xxxxx: Xxx xxxxxx xxxxxxxxx xxxxx Xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx xxxxx xxxx xx xxxx x xx Xxxxxx xxx Xxxxxxxxxxxxxxx x xxx xxx Xxxxxxx xxxxxxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxx xx xxxx, xxxxxxx xxxx xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxxx. Xxxx xxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxx Xxxxx xxxx, xxxx xxx Xxxxxx "xxxxxx" xxxx xx Xxxxxxxxxxxxxxxxxxxxx.

Die Verfassungsbeschwerden und ihre Ablehnung

Xxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxx XXX xxxxxx xxx xxxxxxxxxxxx Xxxxxxx xx Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxx xxx, xxxxx xxx xx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

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

Xxxx xxx Xxxxxxxxxx Xxxxxxx xxxxx xxxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxx xxxxx xx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx. Xx xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxxx xxxxxxx xxx xxxx xxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxx xxxxx, xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxxx xxxxx xxx xxx xxxxxx Xxxxx xxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx.

Was folgt nun und was sollten Betroffene tun?

Xxx Xxxxxxxxxxxxxxxx xxxx xx xxx Xxxxx xxxxxxxxxx xxxx Xxxxxxxx xxxxxx. Xx xxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxx xx xxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxx. Xxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx, xxxxx xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxx Xxxxxxx xxx, xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxx xxxx xxx Xxxxxxxxxx xxx XXX xxxxxxxx, xxxx xxx xxxxxxxxxxxxxx "Xxxxxxxxxx" xxxxxxxx, xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxx. xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxx. Xxx xxxxxxx xxxxxx xxxx xxxxxxxx Xxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxx Xxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, xxx. Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Wann liegt eine Doppelbesteuerung überhaupt vor?

Xxxx xxxxxxxx Xxxxxxxxxxx xxx xxxxxxx, xxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxx:

Xxx xxx xxxxxx Xxxxx xx Xxxx xx.xxx XXX xxxxxxxxxx xxxx, xxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxx xxx xx.xxx XXX xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxx xx xxxx xxxxxxxx. Xxxx xx xx xxxx xxxxx xxxxxxx xxxxxxxxxxxx: Xxx xxxxxx xx.xxx XXX xx xxxxx Xxxxxxxxxxxxx xxx, xxxxxx Xxxxxx xxxxxx xxx xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxx xxxxxx xx.xxx XXX xxx Xxxxxxxxxxxxxxxxxxx xx, xx xxxx x.xxx XXX xxxx xxxxx xxx "xxxxxxxxxx" xxxxxx. xx Xxxxx xxxxxxx xxxxxxxx Xxx xxxxx xx.xxx XXX xxx xxxxx "xxxxxxx Xxxxxxx" xxxxxxxxxx. Xx xxxxxxxx xxx, xxxx xx xxxxxxxxx xxxxx, xxxx xxx Xxxxxx xxx xx.xxx XXX x xxx xxxxx xxx xx.xxx XXX x xxxxxxxxx xxxx. Xxxx xx xxxxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxxxx Xxxxxxx.

Xx xxxxxx xxx xxxxxxxxxxxxxx xx xxxxxxxx Xxxxxx, xxxx xx xx xxxx xxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx:

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

Xxxx xxx xxxxx Xxxxxxxxxxxxxx: Xxxxxxxxx xxxxxx Xxxxxxxx, xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx, xxxxxx xxxxxxx xxxxxx, xxx xxxxx xx Xxxxxxxxxx xx xxxxxxxxx.

Die Berechnung einer möglichen Doppelbesteuerung

Xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx. Xx xxxx x xxxxx xxxxxxxxxxx xxxxxxxxxx x xxx xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxxxx xxxx Xxxxxxxx xxxx xxxx xxxxxxxx xxxx xxx xxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxx.

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

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

Xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxxxx xxxx xxx xxxxx xxxxxx xxxxxxx xxxxxxxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xx xxx Xxxxxx x xxx xxxxx xxxx xxx xxx Xxxxxxxxxx x xx xxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxx xxxx, xxxx Xxxxxx xxxx Xxxxx xxxxxxx Xxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxx, xxx xxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxxx xxxxxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx "xxxxxxxxxxxx Xxxxxxxxxxx" xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxxxxx xxxx Xxxxxxxxxx xxx XXX xxxxxxxxxxxxxxxxx. Xxx xxxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx x Xxxxxxx xxx xxxxxxx xxxxx xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxx, xx xxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xx xxxxxxxxx. Xxxxx xxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxx xxx Xxxxxxxxxx xxx "xxxxxxxxxxxx Xxxxxxxxxxxx" xxxxxxxxxxxxxxxxx. Xxx xxx xxx Xxxxx xxxxxxxxx xxx Xxxxxxxxxxxx.

Xxxx xxx Xxxx xxx xxxxxxxxxxxxxxxx: Xxxxx Xxxxxxxxxxxxxxxx xxx xxx x.x.xxxx xxxxxxxxxx xxxx Xxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXxxxx xxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxx, xxxx xxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxx Xxxxx xxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx. xxxxxxxxxxxxxxxx xxxx xx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx Xxxx x XXxXx. Xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.

XXXXXXX:xxxxxxXxxxxxxxxxx xxx xxxx Xxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xx xxx xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx, xxxx xxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxx xxx Xxxxxxxxxxxxx:xxxxxxxxxx

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxx: Xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxx

xxxxxx

VIII. Schenkung und Erbschaft

1. Schenkung und Erbschaft:
Pflegeleistungen mindern die Steuer ggf. nachträglich

Xx xxxxx xxxxxxx xxxxxxx xxx, xxxx xxxx xxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxxx xxxxxx xxxxxx. Xxxxxxx xxxx xxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxx xxxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxx "xxxxxxxxxxx" Xxxxxxxxx xxxx xx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxx, xx xxxxx "xxxxxxxxxx Xxxxxxxxx" . Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxx. Xx xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxx "xxxxxxxxxxxxxx Xxxxxxxx xxxx xx xxx Xxx. x Xx. x XX". Xxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx "xx Xxxx xxxxxxxxxxx"x Xxx xxxxxx Xxxxxxxxxxxxxxx xxxx xx xxxxxxxxx

XXXXXXX xxxx xx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx xx.xx.xxxx xX xxxx, XXxXx xxxx X X. xxxxx, xxx xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxx xxxxx xX X x.x Xxx. x XxxXxXx. Xxxxxx xxxx xxxxx xxxxxxx:

• Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxxx xxxxx, xxxx xx Xxxxxxxxxxxxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxx, Xxxxx, Xxxxxx xxx Xxxx xx xxxxxxxxx xxx. Xx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xx Xxxxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxx. Xxx Xxxxxxxx xxxx xx Xxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xx xxxxxxx xxxxxxxxxx Xxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxx xxxxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxxx, xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxxx xxx xxxxx xxxxx xx Xxxxx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxx xx xxxxxx xxxxx Xxxxxxxxxx xx Xxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx.
• Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx. Xxxx xxxxx xxxxxxx xxxx xxxxxxxxxx xxxxx Xxxxxx xxxxxxxx xxxxxx, xxx xx xxxxx Xxxxxxxxxx xxxx.
• Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxxxx xx xxxxxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxx Xxxx xx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxx xxx xx XxxXxXx xxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxx.
• Xxxxxxxxxxxxxxxx xxxxxx xxx, xxxx xxx xxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxx Xxxxx xx xxxxxxxxx xxxx, xxxxx xxx xxxxxxxxx Xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxx xxx xx xxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxx xxxxx. Xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx xxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxx xx.X. Xxxxxxx, Xxxxxxx, Xxxxxxxx, xxx Xxxxxxxxxx xx.X. Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxx, xxx Xxxxxxxxxx xx.X. xxxxxxxxxxxxxx Xxxxxxxxx xxx XxxXxxxxXxxxx, Xxx xxx Xxxxxxxxxx, Xxxxx, Xxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx.X. Xxxxxxxxx, Xxxxxx, Xxxxxxxx xxx Xxxxxxx, Xxxxxxx, Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx. Xxxx xxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx xxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx.
• Xxx Xxxx xxx xxx Xxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx, xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx. Xx xxxxxxxx xxxxx Xxxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxx xxx xx XXX xx Xxxxxx xxxxxxxxx xxxx. XXXX: Xx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx, xxxx xx xxxxx xxxx xxxxxxx Xxxxxxx, xxxx xxxxx xxx Xxxxxx xxx xx XXX xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxx xx x xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxx x.xx.xxxx xxx xx,xx XXX xxxxxx xx Xxxxxx xxxxxxx xxxxxx. Xxx x.x.xxxx xxx xxx xx.xx xxxx xxxxxx xx xx,xx XXX xxxxxx xx Xxxxxx, xxx x.x.xxxx xxx xxx xx.x.xxxx xxxxx xx xx,xx XXX xxxxxx xx Xxxxxx.
• Xxxxx Xxxxxxxxxxxxxx xxxx xx xxxx xxxx: Xxx xxxx xxxxxxxxx Xxxxxxxx xxxx xx xxxxxxx, xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xx Xxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xx Xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx. Xxx Xxxxxxxx xxxxx xx xx xxxxxxxx xxxx, xxxxx xxxxxxxx Xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxx xxxxxxx Xxxxxxxxx xxxx xxxxxxxxx, xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx.

Xx xxxxxxxxxxxx Xxxxxxxx xxx xxx xxxx xxxxxxxx Xxxx xxx Xxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxx. Xxxx xxxx xxxxxx Xxxx xxxx xx xxxx x xxxx xxxx xxxx xxxx xx xxxxxxx x Xxxxxxxxxxxxxxxxxxx:

• Xxxxxxxxxx xxxxxx xxx Xxxxxx xxx xx xx.xxx XXX, xxx Xxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx Xxxxxx xxxx Xxxxxxxxx xxxxxxxx xxxxx. Xxxxxxxx xxx xxxx xx xx xx Xxx. x Xx. x XxxXxX.
• Xxxxxxx: Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxx. Xxxxxxxxxxxx x xxx xxx xxx xxxxxxx xxxxxxx x xxxx xxx Xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxx xxxxxxxx xx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxx. xxxxxxxxx xxxxxxxx xxxxxx xxxx, xxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxx xx xxxx xxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxxx xxxxxx xxxxxxxxxxxx: Xxx xxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxx xxx, xxxxxx xxx xxx Xxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxx xxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx.

Xxx xxx Xxxxxx xxx xx.xxx XXX xxxxxxx xx xxxx xx xxxxx Xxxxx xxx xxxxx xx xxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx. xxxxxxxxxxx xxx "xx Xxxx xxxxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxxx xxxx Xxx, Xxxxx, Xxxxxx xxx Xxxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxx xxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxx.

Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xx Xxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxx xxxxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxxx, xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxxx xxx xxxxx xxxxx xx Xxxxx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxx xx xxxxxx xxxxx Xxxxxxxxxx xx Xxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xXxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxx.

XXXXXXXXX:xxxxxxXxx xxxxx Xxxxxxxxxxxx xxxxxxxx Xxxx xxxxxxxxxxxxx xxxxxx, xxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx, xxxxxxxxxxxxxx xx xxxxx Xxx "Xxxxxxxxxxxxxx." Xx xxxxxx xxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxx xxxxxxx Xxx xxxxxxx xx,xx XXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxx Xxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxx xxx. xxxxxxxx. Xxxx xxxxxx xxxxxxxxxxxxxx xx Xxxx xxx xxxxxxxxxx Xx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxxxxx Xxx xx xx.xxx XXX xxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxxx, xxxx xxx xx.xxx XXX xxxxx xxxxxxxx xxxxxx. Xxx xxxx xxx Xxxxxxx: Xxxxxx Xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxx, xxx xxx Xxxxxx xxxxxxxx xxx, xxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxx xxxx xx xx Xxx. x Xx. x XxxXxX xxxx xxxxxx xxxx Xxxxxxx xxx Xxxxx xxxxx xxx xxxx xxxx Xxxxxxx xxxxx Xxxxxxxx xX X xx.x XxxXxXx. Xxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxxx, xxxx xx xxx xxx "Xxxxxxxxx" xxxxxxx. Xxx Xxxxxxxxxx xxxxx xx xxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxx, xxx xxxxxxxxxx xxx Xxxxxx xx.X. Xxxxxxxxx, Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xx.X. Xxxxxxxxx, Xxxxxxxxx xx xxxxxxx Xxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx XXxXx xxxx XX X. xxxxx.

xxxxxx

2.Kapitalerträge im Erbe:
Doppelbelastung mit Erbschaft- und Abgeltungsteuer

Xx Xxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xXxxXxXxxxxxx, Xxxxxxx xxxx Xxxxxxxxxxxx xXxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxxxxxxx xxxx xxx Xxxxx xx xxx xxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxx, xxxxx xxx Xxxxxx xxxxxxxxxxxxxx xx Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxx xxx xxxxxx "Xxxxxxxxxxxxxx" xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx.

Xxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xx xxxx xxx xxxxxx xxx Xxxxxxxxxx xxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxxx xxxxxxx xx Xxxxxxx xxx xxxx "xxxxxxxxxxxx" xxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx Xx, xxxx xxx Xxxxxxxxxxxxx Xxxxxxxx.

XXXXXXX xxx xxx XX Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx XxxX xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xXX Xxxxxxxx, Xxxxxx xxx x.xx.xxxx, x X xxxxxxx Xxxx. Xxx Xxxxxx xxx xxxx xxxxxx Xxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxxx.

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

Xxxxx:xxxxxxXxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx xx xxx Xxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx.

Aber kommt wenigstens eine Steuerermäßigung bei der Einkommensteuer nach § 35b EStG in Betracht?

Xxxx xxxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx. Xxxx xxxx xxxx xxx xxx Xxxxxxxx xxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxxxxxx. Xx xxx xxx XX Xxxxxxxx xxxxxxx xxx Xxxxxx xxx xx.x.xxxx xx X xxxxxxx XXx xxxxxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxx xx Xxxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxx Xxxxxxx xxxxxx xxx xxxxx Xxxx xxx xx. xxx.xxx XXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxxxxx. Xxx xxxxxxx "xxxxxxxxxx" Xxxxxxxxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxx xxx Xxxx xxxxxxx. Xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx. Xx Xxxx xxxx xxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xx. xx.xxx XXX xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxx xxxxxx. Xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxx Xxxxxxx xxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxx XXxX xx xxxxxxxxxxx xxx. Xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxx xx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxxxxxx. Xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx xxxxx. Xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xx xxx XXxX xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxx xxxxxxxxx xxxxxx, xxxx xxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxxxxx xxxx xx xxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xx xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx, xx xx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXx xxxxxxxxxx Xxxxxxx xxxxxxx Xxxxx xxxxxxx, xx xx xxxxxxxx xxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx. Xx xxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxx. x XXxXx. Xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxx xxxx Xxxx Xxxxxxxxxxxxxxx xx xxx "Xxxxxx XXX" xxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx "XXXxXXX" xxx "XXXxXXX" xxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx

xxxxxx

IX. Selbstständige

1. Corona:
Überbrückungshilfe Plus ist steuerpflichtig, oder?

Xxxxxxxx xxx XxxxxxxXxxxxxxx xxx xx xxxxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxx. Xxx Xxxx XxxxxxxxxxXxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxxx xxxxx Xxxxxx xxx xxx xx x.xxx XXX xx xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxx xxxxxxx xxxx xx Xxxxxxxxxxx xxx xxxxxx Xxxxxx, xxxxxxx, xxxx xxxxx xxxxxxx xxx XxxxxxxXxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx x"xxxxxxxxxxxxxxxxxxxx Xxxx"x.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxx xxx xXX Xxxxxxxxxxx, Xxxxxx xxx x.xx.xxxx, xx X xxxxxx Xx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx. Xx Xxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxx xxx x.xxx XXX. Xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx Xxxxxx xxxxx, xx xx xxx Xxxxxxxxxx xxx, xxxx xxx Xxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxx xxxxxxx xx Xxxxxxxx xxxxxx xxxxxxx. Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx, xxxxxxxxxxxxx Xxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxx.
• Xxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xx xxx xxxxxxxxxxxxxxxxxxxx XXX xxx xx Xxxxxxxxxxx xxxxxxx xxxxxx xxx, xxx xxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxx xx XXX xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xx XXX xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxx xxx XXXxxxxxxxxxxxxxxxxxxxxx Xxxx xxx xxxxx xxx xxx Xxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxx Xxxx XXX xxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxx, xxxx xxxxxx xxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxx. Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx XXX xxxxxxxxxxxxxxxxxxxx Xxxx xxxxxx xxxxx xxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx XX xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxx, xxx xxxxx xxxxxxxxxxxxx xxxx, xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxxxx xxxxx xx Xxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxx, xx xxx Xxxxxxxx xxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxx xxx. Xxx Xx. xxxx Xxxxxxxxxxxxxxx xxxxxx XXXX X xxxxx xXxxxxx: XX Xxxxxxxxxxx, Xxxxxxxxxx Xxxxxxxx xxxxx. Xx xxxxxxxxxx Xxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxx xxxxxx xxx xxx Xxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx XXX xx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx. Xxxx xxxx xx xxxx xx xxx xxxxxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxx XXX xxxx, xxxxxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx Xxxxxxxxx xxxxx, xx xx xxxx xxx xxxxxxxxx Xxxxxxxxx xxx.

xxxxxx

2. Firmenwagen:
Auch elektronische Fahrtenbuchführung muss zeitnah sein

Xxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxx, xxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxx xxxxxxxx xxxx xxx xx xxxxxxxxx XxxxXxxxxxxxXxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxxxx x xxxxxxxxxxxxxxxxx x Xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxx xx xxxx xxxxxx Xxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xxxxxxx xxx xxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxx Xxxxxxxx xxxxxxxxx xxxx xxxxxxx xXX Xxxxxxxxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxx XxXxx.

• Xxx Xxxx: Xxxx X xxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx "Xxxxxxxxxxx Xxxxxxx". Xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xx, xxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxxxx xx xxx Xxxxxxxx, xxxx Xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx, xx xxxxx xxxxxxxx Xxxxx xxxxxxxxxxxxx.
• Xxxx X xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxx xxxxx Xxxxxx. Xxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxx, xxx xxxxxxxx xxxxxx Xxxxxx xxxxxxxxxxxxxxxx, xxx Xxxx X xxx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxxxxxx xxx xxxxxxxxxx. Xxx Xxxxx xXxxxxxxxXxxxxxxxxxxxxxx, Xxxxxx xxx.x xxxxxx xxxx xx xxxx XxxxxxXxxxxxx xxxxxxxxxx, xx xxx XxxxxxxxxxXxxx xx xxxxxxxxx. Xxx Xxxxxxxxx xxx xx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx, xx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xxxxxxx xxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxx xxx xx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx. Xxx Xxxxxxxxxxx xxx xxxxxxx xx xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxx xxx XxxxXxxxxxxxXxxxxxxx xx xxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx xxxxxxxxxx.
• Xxxxxxxxxxx: Xxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxx xxxx xxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxxx xxxx. Xxx xx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx. Xxxx xx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx, xxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxx. Xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxxxxx xxxxxx xxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx x xxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxxxxxxx. Xxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxx xxxxx xxx Xxxxxx xxxx xxxxx xxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxx xxxxxxxx. Xxxx xxxxxxxx Xxxxxxxx xxxxx xxx, xxxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx. Xxxx X xxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx x xxxx xxxx xxxxx Xxxxxxxxxxx x xxxxxxxxxxx xxxxxx xxxxx xxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxx xxx. xxxxx Xxxxxx xxxx xxxxx xxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx.

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

XXXXXXXXX:xxxxxxXx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xx xxxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxx, xxxxx xxx XXX xxxxxxx xxx xxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxx x xxxxxxxxxxxx xxx Xxxxxxxxxxx x xxxx xxxx xxxxxxx xxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx x.x.xxxx xXXxXx xxxx X X. xxx, Xx. x.xx xxx xxxxx xxxxxxxxxx:xxxxxx"Xx xxxxxxxx xxxxx Xxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxx, xx xxx xxxx Xxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxx xxx Xxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xXxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxx xxx xxx xx xxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxx xx xxxxx Xxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxx."

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxx xxx XxxxxxxxxXxx: Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx
• Xxxxxxxxxxx: Xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx Xxxxxx xxxxxxxxxx
• Xxxxxxxxxxx: "Xxx xxxxx xxx xxxxx xxxxx xx xxxxxxx"
• Xxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

3. Selbstständige:
Einführung der Wirtschafts-Identifikationsnummer

Xxxxx xxxx xxxx xxx xxxxx Xxxxxxx xx Xxxxxxxxxxx xxx Xxxx xxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx x xxxxxxxxxXxxxxxxXxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxx xxx xxx xxxxxx Xxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx XXx.

Xxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx xx xxxxxxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx.xxxxxxXxxx xxx x xx xxx Xxxxxxxxxxxxxxxxxxx x xxxxxx, xxxx xx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx"xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxxx".xxxxxxXxx xxxxxx xxxx Xxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx XxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxxx XXx.

Xx Xxxxxx xxxx xxxx xxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxXxXxXx.x xxxxxxxx. Xxxxx xxxx xxxx xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxx, xxxx xxxxxxxxxxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

• Xxx Xxxxxxx xxx XxXxXx. xxxxxxx xxx Xxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxx. Xxx xxxxx xxxx xxx xxx Xxxxxxx "XX" xxx xxxx Xxxxxxx xxxxxxxx. Xxxxxxxx xxxx xxx XxXxXx. xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xXxxxxxxx xxxx xxxx XxXxXx.: XXxxxxxxxxxxxxxxxx.
• Xxx XxXxXx. xxxxx xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xx xx.x.xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
• Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxx xxx XxXxXx. xxxxx xxxxxxxxxx. Xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx. Xxx Xxxxxx xxx xxxxx xxxxx xxxxxxxxxxxx.
• Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx XxXxXx. xxx xxx Xxxxxxx xxxxxxxxx, xxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx xx xxx XxXxXx. xxxxxx xxxxxxxx, xxxx xx xxx xxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxx XxXxXx. xxxxxxxxxxx xxxxxxxxxxx.

xxxxxx

X. Steuergrundlagen

1. Solidaritätszuschlag:
Erhöhung der Freigrenze

Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx x,x Xxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx, xxx x,x Xxxxxxx xxxxxxx xxx xxxxxxxx xxxxxx xxxxxx x"Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxxx. Xx xxxx xxxx Xxxxxxxxxx xXxxxxxxxx, xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx.

• Xxxxxxxxxx: Xxxx xxx xxx Xxxxxx, xxx xx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxxx: Xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxx xxxxxx xxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx, xxxx xxxx Xxxx xxxxxxx.
• xxxxxxxxxxxxxxxxx:xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xx xxxxxx Xxxxx xxx x,x x xxxxxxx, xxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxx xxxxx xxxx xxx xx,x x xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx.
• Xxxxxxxxxxxxxx:xxxxxxXxx xxxx xxxx Xxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x,x x xx xxxxxxxxxx.

XXXXXXX xxxx xx xxxx xxxxxxxxxXxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxx xxx xxx xxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx x"Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxxx.

Xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxx xXxxxxxxxxxx xxxxxxxxxxx:

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxx: Xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx

xxxxxx

XI. Ausland

1. Beruflicher Aufenthalt im Ausland:
Neue Werte für den Kaufkraftausgleich

Xxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxxx xxx xx xxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx.

• Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xx XXxxXx. Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx x xxx Xxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.
• Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xx Xxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx Xxxxx x.x.xxxx xxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X x x X xxxxxxxxxxxxx:xxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxx xxx xx xxxxxxxxxxxxx, xx xxx Xxxxxxx xx Xxxxxx xxxx xx Xxxxxxx xxxxxxxxxx xxxxxx xxx x Xx. xx XXxXx. Xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxxxx.

XXXXXXX: Xxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxxxx xxx xxxx xxxxxxxxx, xxxx xxxxxxxxx Xxxxxxx, xxxxxxx xxxxx xxxx xxxx xxxxxx xxxxxxxxxxxx Xxxxxxx: Xxx xxxx xx Xxxxx xxx xx x xxxx xxx Xxxxxxx, xx x xxxx Xxxxx, xx x xxxx Xxxxxxxxxxxxxxx, xx x xxxx Xxxxxx, Xxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxx, x x xxxx Xxxxxxx, Xxxxxxxx, Xxxxxx, Xxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx xxxxxxx Xxxxxxx xx xxx XXX xx Xxxxx xxx xxx x, xxxx Xxx Xxxx xxxxx xxx xx x xXxxxx x.x.xxxxx.

Xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx:xxxxxxXxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxx x.x.xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx

xxxxxx

2. Grenzgänger:
Keine Doppelbelastung von Kurzarbeiter- und Arbeitslosengeld

Xxxxx xx.xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx, xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxxx x xxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx, xxx xx Xxxxxxxxxx xxxxxxxx.

Xxxx xxx XxxxxxxXxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxxxx xxxx xx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx: Xx Xxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx X xxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxxxxx. Xx Xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxx "xxxxxxxxxx" Xxxxxxxxxxxxxxxxx.

• Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx xxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx X xxxxxxxxxxxxxxx xxxxxx xxxx. Xxxx xxx xxxx xxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxx xxxx xxx xxxx xxx xx Xxxxxxxxxxx xxxxxxxx Xxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, X xx XX xxxx Xx.
• Xx xxxxx xxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx X xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxxx Xx.
• Xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxx xxxxxxx xxxxxx, xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xx xxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xx xxx xxxxx Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xXXxXxxxxxxxxx xxxxxxx xxx x.xx.xxxx, X. xxx.

XXXXXXX xxxxx xx xxx x.x.xxxx Xxxxxxxxxxx xxx xxx xxxxxx xxx Xxxxxxx xxx Xxxxxx: Xxx Xxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x xxx xx xxx Xxx. x Xxxx x XXX XXX, xxxxxxxxxx xxx xxx "x. XXX XXxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxxx xx xx.xx.xxxx xxx Xxxxxxx "Xxxxxxxxx xxx XXXxXxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx" xxxxxxxx. Xxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx xxx XXX XXX xXxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

xxxxxx

2. Grenzgänger:
Keine Doppelbelastung von Eltern-, Kranken-, Mutterschaftsgeld

Xxx Xxxxxxxxxxxxx, xxx xx xxxxx Xxxxx xxxxxx xxx xx xxxxx xxxxxxx Xxxxx xxxxxxxx, xxxx xx xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxx, xxxxxxx xxxx xxx xxxxxxxxxXxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx.

• Xx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx, xxx xxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx "xxxxx" xxx Xxxxxxxxxx xxxxxxx. Xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx, xxxxxx xxxxxxx xxx Xxxxxxxxxxx, xxxxxxxx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx X xxxxxxxxx. Xxxxx Xxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxx xxxxxx xx xxxxxx xxxxx Xxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xxxxxxxxxx.
• Xx Xxxxxxxxxxxxx xxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxx xxxxx xxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxxx xxxxxx xxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx

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• Xxx xxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx XXX XXX xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxx.
• XXXX: Xxxx xxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxx xxxxxxxxxx, xxxxx xx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxx, xxxx xx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx XXX xxxxxxxxxxxx xxxx.

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xxxxxx

XII. Soziales

1. Krankenversicherung:
Beitragszuschuss des Arbeitgebers zur privaten KV/PV

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