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

xxxxxx

Xxxxx Xxxxxxx, xxxxxx Xxxxx,

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

Xxxxxxxx xxx xxx xxx xxxxxxx Xxxxx: Xxx xxx Xxxxxxxxxxx xxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxx xx xxxxxxx Xxxxxxxxx. Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxx xxxx Xxxxxx. Xxxx xxxxxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxx xx xxx xxx Xxxxx xxxxx Xxxxxx xxx xxxxx Xxxx xxxxxx, xxxx xxxx xxx xxxxxxxx Xxxxxxxxx xx xxxxxxxxxx Xxxx xxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxx xxxx. Xxxxxxxxx xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx XxxxxxxxxxXxxxx xxx x.x.xxxx xx X xxxxxxxx xxxxx, xxxx xxx xxxxx Xxxxxxx xxxxxxxx xxxxxxxxx. Xx xxxxx xxxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xx Xxxxxxxxxx xxxxxxxxx xxxx "xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx" xxxxxxxx. Xxxxx xxx xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxx xx Xxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxxxxxx, xxx xxx xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx.

Xxxxxxxxxxx xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxx xxxxxxxx xxxxxxx, xx xxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx. Xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxx Xxxxxxx, xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx XxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxx xxxx xxxx Xxxx xxxx xXX Xxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

Xxxxxx xxx xxx xxx xxxxxx Xxxxx, xxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx Xxxxxxxxxxx xxx xxx XXX xxxxxxxxx xxxxxxx. Xxxxx: Xxxxx xxxxx, xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxx xxxxxxxx. Xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxx xxxxxx Xxxxxxxx xx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx XxxxxxXxxxxxxxx Xxxx xxxxx. Xxxx xxx xxx XXX xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxx, xxx xxx Xxxxx xxxxx Xxxxxxxxx xxxxxxx, xxxxx xx xxx Xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxx xx xxxxxxx xxx. Xxxxx Xxxxx xxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx XXX X xxxxx XxxxxxXxxxxxxxx XxxxxXxxxxx xxxxx. Xx xxxxx xxxxxxxxxx Xxxx, xxxxx xxx xxx xx xxxxxx XxxxxxXxxxxxxxx xxxxxxxxx, xxx xxx XXX xxxxxxxxx xxxxxxxxxxx. Xxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx, xxxx xx xxxx xx xx XxXX xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx. Xx xxxx xxxx xxxx xxxxxx, xxx Xxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxxx xxx xxx xxx XXX xxxxxxxxxx.

xxxxxxxxx, xxx xx Xxxxx: Xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxx xxx "Xxxxxxxxxxxxxxx Xxxxxxxxxx". Xxxx xxx Xxxx xxxx xx: Xx xxxxxxx xxxx xxxxxxxxx xx xxxx Xxxxxxxxxxxxxxx x xxxxx xxx xxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxx x xx xxx xxxx, xxx xxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxx

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Xxxxxxxxx Xxxxxxxxxxx

xxxxxx

I. Beruflicher Bereich

1. Besteuerung der Energiepreispauschale:
Finanzverwaltung siegt im ersten Musterverfahren 

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxx xx Xxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxx xxx. xxx xxx xxxx Xxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx 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.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx xx Xxxx xxxx xx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxx xxx. Xxx xxxxxxxx xxxxxxxxxxx xx xxx Xxx. x Xxxx x XXxX xxx xxxxx xxxxxxxxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxx xx Xxxx xxxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxx xxxxxx xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxx. Xx xxxxxxx xxxx xx xxxx Xxxxxxxxxx xxx Xxxxxxx, xxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx. Xxxx Xxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxx. Xxx XX Xxxxxxxx xxx xxx Xxxxx xxxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxx xxx xx xx xxx Xxx. x Xxxx x XXxX xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx. Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxx xx xxxxx xxxxx xxxx xx. xx xxx Xxx. x Xxxx x XXxX xxx xxxx xxxxxxxxxxxxxxxxxx. Xxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxx. xxx Xxx. x Xxxx x XX xxxxxxxxxx xxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxx xxxxxx xxxx xxxx xxxxx, xxxx xxx Xxxxx xxx xxx "Xxxxxxxxxxxxxx" xxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxx xxxx xxxxxxx xxxxxxxxx. Xxx Xx. xxxx XXX xxxxxx XX X xxxxx. Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxxx xxx XX Xxxxxxxx xxx x.x.xxxx xxx. XX Xxxxxxxx xxxxxxx.

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xxxxxx

2. Abfindung:
Keine ermäßigte Besteuerung bei Vereinbarung eines Rückkehrrechts

Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxx xx xxxxxxxxx XxxxxxxxxXxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxxx xxxx xx xxxx Xxxxxxxxxxxxxx, xxx xxxxxx xx xxxxx Xxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxxxx xxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxx xx, xx XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxx xxxx xxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxxxx Xxxx xxxx xxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxx x xxx xxxxx xxx Xxxxxxxxxxxx x xx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxx "xxx xxx xxx" xxxxxxxxxx xxxxxx xxxx xXxxxxxxxxxxxxxxxxx XX, Xxxxxxx xxx xx.x.xxxx, x X xxxxx, x X xxxxx, x X xxxxx, x X xxxxxx.

• Xxx Xxxx: Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxx xxxxx Xxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xx Xxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx x.X. xxx xx xxx x XXX xxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxx xxxxxx xx Xxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxx. Xx xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxx xx Xxxxxx xxxxx xx xxxxxxxxx Xxxxxxxxxx xx xxxx xxxxxxxxxxxxx, xxxxxx Xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xx xxxxxxxxx xxxx, xxx xxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xx. Xxxxxx Xxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xx x xxxxxxxx xxx Xxxxxxxxxxx x xx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx, xxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxx Xxxxxxxx. Xxx xxxxxxx Xxxx xxxxxx xxxx xxxx x xxxxxxxxx xxx Xxxxxxxxx x xxxxxxx, xxxxxxxxxx xxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxx, xxx xxxxxx xxxx xxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxxx xxx.
• Xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxx xx xxxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxx xxx XxxxxxxxxXxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx XX xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxx xxxxx Xxxxxxxxx xxxxxx xxxxx xxxx xxxx xx, xx XXxX xxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxxxxx xxxx xxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxx xxxx xx xxx Xxxxxxx, xx xxxxx xxxx xxxxxx xxx xxxxxxxx xxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxx.
• Xxxxxxxxxxx: Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx Xxx. x XXxX xxx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx x.X. xxx xx xx Xx. x XXxX xxxxxxxxx. Xxxx xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxx xxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxx xxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx x.X. xxx xx xxxx XXX xxxxxxxxx xxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx xxxxx xxxxx Xxxxxxxxxxx, xxxx xx xxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx Xxxxxxxxxxx xxxxxx xxxx xx xxxxxxx Xxxxxxx, xx xxxxx xxxx Xxxxxxxxx xxxxx xx Xxxxxx xxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxx xxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxx xxxx. XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx.
• Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xx xxxxxxxx, xxx xx xxx xxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx xxxxx. Xxx xxxxxxx xxxxxx xxxxx xxxx xxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx xxx. xxx xxxxxx xxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxxx Xxxxxx xxxxx. Xxx xxxxxxx xxxx xxxxx xxx xxx Xxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxx, xxxxx xxxx xxx Xxxxxxxxxx xxxx xx xxxxxx Xxxxxxx xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxx. Xxxxxx xxx xxxxx xx xxx Xxxxxxx xxxxxxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxx xxx xxxx xxxx xxxxxxx Xxxxxxxxx, xxxxxx xxx xxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxx.
• Xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx. Xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx. Xxx xxxxxxx xxxxx xxxx xxxxxxx Xxxxxxxxx xxxxxxx. Xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xXxxxxx: Xxxxxxxxxxxxxxxxxx XX, Xxxxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXx xxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xx xxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx. Xxx Xx. xxxxxx XX X xxxxx, XX X xxxxx, XX X xxxxx, XX X xxxxx. Xx xxxxxxx xxxx xxx Xxxxxxxx, xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxx xxxxxxxx xxxxxx. Xxx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxx xxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx XXXxXxxxxxx xxx xx.xx.xxxx xXX X xxxxx xxxxx xxxxx xxxxx xxxx. Xxxx xxx xxxxxx Xxxxxx xxx xxx XXX xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx, xxxxxx xxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxx, xxxxxxxx xxx xxxxxx xxx. xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xx xxxxxx Xxx xxxxxx, xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxx xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx

xxxxxx

3. Minijob:
Überwälzung der Lohnsteuer auf den Arbeitnehmer

Xxxxxxxxxxx, xxx Xxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxxx xxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxx xx xxx XxxxxxxxXxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xx Xxxxxxx xxx xxxxx xxxx xxxxxxxx xxx xx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx, xx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx x Xxxxxxx xxxx xxx Xxxxxx.

Xxx Xxxxxxxxxxxx xxx x Xxxxxxx xxxx x xxxx xxxxxxxxxxxxxxx xxxxxxxxxx x xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxx xxxx xx xx xxx Xxx. x x.X.x. xx xx Xxx. x Xxxxx XXxX. Xxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx, xxxx xxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxx "Xxxxxxxxxx xxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx" xxxxxxxxx xxxx xxx xx x xxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxx x xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx xxxx. Xx xxxxx xxxxxxx Xxxxxxxxxx xxxxxx xx xxxxxxxxxxxxxx:xxxxxx"Xxxxxxx xxxxxxxxxxx xxx xxxx, xxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx x Xxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxx."xxxxxxXxx xxxxx xx xxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxx xxxxx Xxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxx. Xxxx xxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx

Xxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx: "Xxxxxx xx". Xxxx xxxx xxx xxxx xxxxxxxx x xxxx xxxxxxxxxxxxxxxxx x Xxxxxxxx xx Xxxxxxxxx, xxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx. Xxx xxxxxx, xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, x XXX xxxxxxx XXXxXxxxxx xxx x.x.xxxx, x XXX xxxxxx.

Xxx xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxx x xxxxxxxxxxxxxxxxx x xxxxxxxxxxxxx xx, xxxx Xxxx x xxx xx xx Xxx. x XXxX xxxxxx: Xx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx.

XXXXXXX: Xx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx, xx xx xxx Xxxxxxxxxx x xx xxxx xx xxxxxxx xxx xx xxxxxx Xxxx x xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxx xxxx. Xxxx xxxxx xxxxxxx xxxxxx xx, xxxx xxxx xxx Xxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxx x xxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx x xxxxxxxx: "Xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx .... xxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxx xxxxxx, xxxxx xxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxx xxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxx." xXxxxxxxxxxxxxxxx XXXx.

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

xxxxxx

4. Minijob:
Informationen zum Arbeitsrecht

Xxxxxxxxxxx xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxx xxx xxxx xxxxx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxxx xxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx.

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• Xxxxxxxxxxx xxxx xxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxx.
• Xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xx. Xxx xxxx xxxx xx Xxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxx Xxxxxx. Xxxx xxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xx xxx xxxxxx Xxxxx xxx Xxxxxxxxxx xx xxx Xxxxx xxxxxxxx.
• Xxxxxx Xxxxxxxxxx xxxxx, xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx. Xxxxx xxxx xxxx xxxxxxx xxxxx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx. Xxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxx xxxxxx, xx xxxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx Xxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx xx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.
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Xxxx xxxx xx xx xxx Xxxxxxxx xxx XxxxxxxxXxxxxxxx:xxxxxxXxxxxxxxxxxx xx Xxxxxxx: Xxxxxx xxx Xxxxxxxxx xx Xxxxx

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5. Arbeitslohn:
Wenn Vorteile zu spät pauschalversteuert werden, wird´s teuer

Xxxxxxxxx Xxxxxxxxx, xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx, xxx xxxxxx, xx xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxxxxxx, xxxxxx xxx "Xxxxxxxxx" xxx Xxxxxxxxxx xxx xxx XXX xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxx xx xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxx xxx Xxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx x xxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx x xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. Xxxx xxx xxxx xxxxxxx Xxxxxx xxxx Xxxxxx xxx Xxxxxx xxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxx Xx.

• Xxx Xxxx: Xxx xxxxxxxx XxxX xxxxxxx xx x. Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxx xxx xxxx Xxxxxxxxxxxxxx xxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx XXX xxx Xxxxxxxxxxxx. Xxxxxxx xxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxx xxxxxxx xxxxx, xxxxx xxx XxxX xxx Xxxxxxxxxxxxxxxxxxxx xxxx. Xxx xxxxxx, xx xxxxx xxx xxxxxxxxx Xxxxxxx, xxx xxx XXX xx Xxxxxxxxxxxx xxxxxxxxxx, xxx xx Xxxxxxx xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx. Xxxx xx xx. Xxxxx xxxx xxxxxx xxx XxxX xxx xxxx Xxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx. Xxxx xxx xxxx Xxxxxxxxxx xxx XXX xxxxxxxxxxxx. Xxxxxxxxxxxx xxx xxxx xxx xxx XXX xx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx.
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6. Fahrten zur Arbeit:
Mobilitätsprämie für Geringverdiener

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• Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxx, xxx xxx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxxxxx xxx xxxxx Xxxxxxx xxxxxx xxxxxxx. Xxxxxxx xxxxxxxx xxx xxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxx.

Xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxxxxxxxXxxxxxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxxxx xxx xxx Xxxxxxx xxxxxxxx xxxxx. Xxx xxxxxxxx xx xxx xx. Xxxxxxxxx xx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx: x,x Xxxxx xx xxxx: x,xx Xxxxx. Xxx xxxxx xxxxxxxxx Xxxxxxxxxx xxx, xxxx xxxxxxxxxx xxxx xxx xxxxx xxx xxx xxx XXxXx.

• Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xxxxxx xxx. xx Xxxx xxx xxxxx xx xxx xx. Xxxxxxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxx xxx xxx Xxxxxx, xx xxx xxx xx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx: xx.xxx XXX xxx. xx.xxx XXXx. Xxx xxxx xxxx xxx, xxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxxx: x.xxx XXXx xxxx: x.xxx XXXx xxx xxxx: x.xxx XXXx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.
• Xxxxxxxx: Xxx Xxxxxxxx xxxxxxx xxx, xxxxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx xxxXx, xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxx. Xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx.
• Xxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxxx, xx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxxx xxx xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxx xx xxx XXxX xxx xxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx. Xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxx "Xxxxxx Xxxxxxxxxxxxxxxxxx". Xxx Xxxxxx xxx xxx xxxxxxxx, xxxx xxx xxX xxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxxx: xx.xxx XXX xxx. xx.xxx XXXx xxxx: xx.xxx XXX xxx. xx.xxx XXXx.

XXXXXXX:

• Xxxx xxxxxxx Xxx xxx "Xxxxxx Xxxxxxxxxxxxxxxxxx xxxx" xxxxxxxx.
• Xxxx xxxx xx xxxxxxxxxXxxxxxxxxxxxx xxx Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

II. Privater Bereich

1. Vorsorge:
Vereinfachungsregelung für Bonusleistungen der Krankenkasse

Xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxXxxxx, xxxx xxxxxxxxx"Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxx xx, xxx xxx xx XXX X xxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xx xxx XXX X xx Xxxxxxxx xxxxxx"xxxxxxxxx xxx Xxx. x XXX Xx. Xxxxxx xxxxxxxx Xxxxxxxxxxx xxxxx Xxxxx, xxxx xxxxxxxxx"xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx Xxx. x XXX X xx Xxxxxxxx xxxxxx xxxx xx xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx"xxxxxxxxx xxx Xxx. x XXX Xx. Xxx Xxxxx xxx, xx xxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxx xxxxx xxxxxxxxxxx xxxx.

• Xxxxxx xxx xxx XXX xxxxxxxxxxx: Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx XXX Xx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxx xxxxxx xxxx, xxxxxxx xx xxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xx xxxx "Xxxxxxxx xxx Xxxxxxxxxxxx" xxx xxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxxx.
• Xxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx.X. Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXX X, Xxxxxxxxxxxxxxx xxxxxxx xx xxx XXX X xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxx xx, xx XXX Xx, xxxxx xx xx xxxxxxx x xxxxx xxxxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxx xxxxxxxx xxxxxxxxx Xxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxx xx xxxx xx xxxx "Xxxxxxxxxxxxxxxxxxxxxxx". Xxxxxxxx xxxx xxxx Xxxx, xxx xxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xx.X. xxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx.
• Xxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx: Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xx xxx XXX X xxxxxxxx xxx xxx Xxxxx xxx xxx XXX xxx xxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxx xxx XXX xxx xxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx. xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxx, xxxxx xx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx, xxxx xx xxxx xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xx xxxx xxxxxxxxxxxxx xxx xx.xx.xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx xxx xxx xx.xx.xxxx, XX X xxX xxxxxxxxxxxxx, Xx. xxxx.

XXXXXXX xxx xx Xxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxx xxxx" xxxxxxxxxx, xx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx xxx xx xxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx XXX xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxx xxx xxx XXX, xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. xx Xxxx x xxx x XXxXx. Xxx Xxxxxx xxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxx: Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx
• Xxxxxxxxxxxxxx xxx XX: Xxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxx

xxxxxx

2. Vorsorge:
Krankenversicherungsbeiträge an einen Solidarverein absetzbar

Xx xxxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx: xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx, xxx xx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxx Xxxxxx. Xxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx Xxx. Xx xxx xxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxx xxxxx. Xxx xxxxxxx Xxxxxxxx, Xxxxxxxx xxxx Xxxxxxxx xxx xxxxx xxxxxxxxxx xxxx xx.xxx Xxxxxxxxxx. Xxxxxxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxx: Xxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx.

Xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx

• Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxx XXxxXXXxXxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxx xxx xxx xx Xxx. x Xx. xx Xxxx x XXxXx.
• Xxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx x Xxx. x Xx. xx XXX X xxxx xxxx xxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x Xx. x XXX xxxxxxxx xxx xx Xxx. x Xx. xxxxxxxxXxxx xxxxxxxXXxXx.
• Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxx" xxxxxxxxx xxx, xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xx. xx Xxxx x XXxXx xxx x xxx xxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.
• Xxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx, xxx xx x.x.xxxx xx Xxxxx xxxxxxxx xxx, xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx"xxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxx"xxxxxxxxxxxxxxx. Xxxxxxx: Xxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxx x.X. xxx xx x Xxx. x Xx. xx XXX X, xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xx.x.xxxx xxxxxxx xxxxxxxxx xxx xxx xxxx xxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx, xxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxx xxx xxx xxxxx xxxx xxxxx Xxxxx xx xxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx XXX Xx. Xxxxx: Xxx Xxxxxxxxx xxxx xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxx xx xxxxxx, xxx xxxxxx, xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xx xxx XXX X xxxx xx xxxx xxxxxxxxxxxxx Xxxxxx. Xxx xxxxxxx xxxxxx xxx x xxxx xxx Xxxxxxxxxxx x xxxxxxxxxxxxxxxx Xxxxx, xx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xx xxxxx Xxxx xxx xxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x Xx. xx XXX X xxx xxxx xxxxxxx xx xxx Xxx. x XXX xxxxxxxx. Xxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxx xXX Xxxxxxxx, Xxxxxx xxx x.x.xxxx, xx X xxxxxx Xx.

Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxXxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxxxx xxx "Xxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx XxxxxxxxXxxxxxxxxxxxxxxxxxx" xxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x Xxxxxx. x XXxXx. Xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx xxxxx xx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx xx xxxx xxxxxxx XxxxxxxxXxxxxxxxxxxxxxxxxx xx.

Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxx xx Xxxxxxxxxxxxxx x xxxxx xxxx xx Xxxxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxx, xxxxxxxxx xxxxx xxx x.x. XXXXX, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx: xx xxx XXX XX xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xx Xxx. xx XXX XX xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

3. Krankheitskosten:
Aufwendungen für Präimplantationsdiagnostik absetzbar

Xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXXXx xxxxxxx xx xxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxx Xxxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxx. xx xxxxx xxxxxxxx Xxxxxxxxxx xxxxx xxxxxx xxxxxxxxx Xxxxxx xxxxxxx xxxxxxx. Xx xxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxxx xxxxxxxx Xxxx xxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxx xxxxx Xxxxxxxx xx Xxxxx xxx xx.xxx XXX xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

• Xxx Xxxx: Xxx xxx Xxxxxxx xxx xxxxxxx Xxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx, xxxx xx Xxxx xxxxx xx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx, xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx, xxxx xxx xxx xxxxxxxxxxxx Xxx xxxxxxxxx xxxxxxxxxxx Xxxx xx xxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxx. Xxx xxxxxx Xxxxx xxxxxxx xxxx xxx Xxxx xxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx. Xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx XXX xxxxxxxxxxxxx, xx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxx, xxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx.
• Xxx XXX xxxxxxx xxx Xxxxxx xxx Xxxx xxxxxxxxxxxxxx xx. Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxx xxx Xxxxx xxxxxx, xxxx xxxxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxxxxxxx Xxxxxx xx xxxxxxx. Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxx xxxxxx xxxxxx xxx, xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxx xxxxx xx xxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xx xxx xxxxxx xxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx, xxxxxx xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx
• Xxxxxxxxxxxxxxxx: Xxxx xxx xxx Xxx xxxxxx Xxxxxx xxxxxxxx xxxxxxx
• xxxxxxxxxx: Xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx

xxxxxx

4. Anwaltskosten:
Kosten der Strafverteidigung als Werbungskosten

Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx XXX xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxx, xxxxx xxx xxxx xxx Xxxxxxxxxxxx xxx Xxxx xxxxx, xxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx. Xxx xxx xxx Xxxx, xxxx xxx xxx xxx Xxxx xxxxxxx Xxx xx Xxxxxxxxx x xxx xxxxx xxx xxx Xxxxxxxxxxx x xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx xxx. Xx xxx Xxxxxxxxxx xx Xxxxx xxxxxxx xxxxx, xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxx. Xxx Xxxxxxxx xxxx xxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxx xx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx. Xxxx xxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxx, xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxxx xxxx xxxxx Xxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx XxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx xxx xxxx xx.xxx XXX xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xXX Xxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

• Xxx Xxxx: Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx x xxxxxxxxxxxxx x Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxx xxx. Xxxxxxxx xxx Xxxxxxx xxxxx xxx xxxxxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxx xXxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx xxx. xxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxx xxxxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xx, xxx xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx, xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx x xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxx x xxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx.
• Xx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxx xxx xxx Xxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxxxxxx Xxxxx xxxxx xxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xx xxx Xxx. x XxXX xxxxxxxxxxx.
• Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxx Xxxxxxx xxx. Xxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xxx. Xxxxxxxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx, xxxx xxx xxx Xxxx xxxxxxx Xxx xx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxx xxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxx

xxxxxx

III. Kinder

1. 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

2. Kindergeld für Pflegekind:
Anspruchsvorrang des am Monatsanfang Berechtigten

xx xx XXxX xxxxxxxx, xxxx xxxx xxxxx Xxxx xxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx. Xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx, xxx xxx Xxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxx xxx. Xxx xxxx xxxxxxxxx, xxxx Xxxxxxxxxxxx xxx Xxxx xx Xxxxx xxxxx Xxxxxx xx xxxxx Xxxxxxxx xxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxx xx xxxxxxxxx Xxxxx xxxxxx xxx xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx, xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxx xxx Xxxx xxxx xx Xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xx xxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxx xxxx Xxxxxxxxxxxxx xxxxxx xx x.xx.xxxx xxx xx Xxxxxxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxx xxx Xxxx xxxxxxxxx Xxxx xx xxxxx Xxxxxxxx xxx xxx xxxxxx xxxxxxx xx xxxxxx Xxxxxxxxxxxx. Xx xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxx xx Xxxxxx xxxx, xxxxxx xx xxxxxx xxxx xxx Xxxxxx Xxxxxxxx xxx Xxxxxxxx xxxx xx. Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxx xxxx. Xxx Xxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxx xx Xxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxx Xxxxx Xxxxxxxx xxxx xxx xxxxxx xx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxx xx. Xxxx xxx XXX xxx xxxxxxx Xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx Xxxxx.
• Xxxxxxxxxxx: Xxx xx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xx Xxxxxxxxxx xxxxx xx Xxxxxx xxx Xxxxxx Xxxxxxxx xxxx xxxx xxxxxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxx xxxxxxxxxxxxxxxxxxxx. Xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx x xxxxxx xxx xxx Xxxxxxxxxxxx x xxxxx Xxxxxxxx xxx Xxxxxx xx xxxxx Xxxxxxxx xxxxxx. Xxxxxxx xxxxxxx xxx xxxxxxxxxx xxx xxxx xx Xxxxx xxx Xxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxx. Xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx x.xx.xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxx xxxx xx xxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxxx xxxx xx Xxxxxx xxxx. Xxxxx xxxxxxx xxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxx Xxxx xxxx xxx, xx xxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxx xx Xxxx xxxx xxxxxxxxxxxxx xxxxxx xXxxxxx: Xxxxxxxxxxxxxxxx xxx XXX xxx x.x.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxx xxx Xxxxxxxxxx
• Xxxxxxxxxxxx

xxxxxx

3. Behinderte Kinder:
Unfähigkeit zum Selbstunterhalt trotz Freiheitsentzug?

Xxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxxxx, xxxx xxxxxx xxxxx xxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxxxx xx xxxxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx xx Xxx. x Xxxx x Xx. x XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxx xxxx xxxx, xxxx xx xxxx xx xx XxXX xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

• Xxx Xxxx: Xxx Xxxx xxx Xxxxxxxxx xxxxxx xxxx xxxx xxxxxx xx. Xxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xxxx xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx. Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx Xxxx xxx Xxxxxxxxxxx xxx xx xxx xxx Xxxxxxx "X" xxxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx xxx Xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxx xxxxxxx xxxx Xxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxx xx xx XxXX. Xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xx Xxxxxxxxx xx xxx Xxxxxxxxxx, xxxxxxx xx xxx Xxxxx, xx xxx Xxxx xxxxxxxx xxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxxxx xx xxxxxxxxxxx.
• Xxx XXX xxx xxx Xxxxxxxxxx, xxxx xxx Xxxx xxxx xxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxx xxxxxxx xx xx Xxx. x Xx. x xxx Xxx. x Xxxx x Xx. x XXxX xx xxxxxxxxxxxxxxxx xxx. Xxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxx xx xxxxxxxxx.
• Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx Xxxxxx, xxx xxxx xx Xxxxxxxxx xxxxxxxx, xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xx xx Xxx. x Xxxx x Xx. x XXxX xx.X. XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx XX xxxx, xxxx, Xx xxx. Xxxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxx, xxx xxxxx xxxxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXX X xxxxxx. Xxxxxxxx xxx Xxxx xxx xxx Xxxx xxxxxxxxxxx xxxxx, xx xx xxxxxxxxx xxx xxxx xxxxx, xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxx Xxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx. Xxxxx xxxxxxx xxxxxx xxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxx xx xx XxXX xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxx Xxxx xxx xxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx, xxxx xxxxxx xx xxxxxxxxxxx. Xx xxx xxx Xxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxx, xxxx xx xxxxx xx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx XxXXx, xxxxxxx xxxx Xxxxxx xxxxxxxxx xxx xxx xx XxXXx, xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxx xxx Xxxxx xxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxx xxx Xxxxxxxxxx
• Xxxxxxxxxx Xxxxxx: Xxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx

xxxxxx

IV. Nebentätigkeit

1. Umsatzsteuer:
Aufsichtsräte sind trotz Sitzungsgelder keine Unternehmer

Xxxx xxxxxx Xxxxxx xxxx xx Xxxxxx xxxxx xxx Xxxxx, xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxx x xxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx x xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxx xxxxxxx.

Xxx Xxxxxx xxx xx.xx.xxxx xX X xxxxx, X X xxxxxx xxxxx xxx XXX xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxx xxx, xxxx xx xxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxx XXXxXxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx XXXxXxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx:

• Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxx, xxx xx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxx, xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx.
• Xx xxx Xxxxxxxx xxx XxxxxXxxxxxxxXxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxx xxxx xxxx xxx xxx Xxxxx xxxxxxxx, xx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx xxxx, xxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx Xxxxx xxx xxxx xxxxxxxxxx xxxxxxxx. Xxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxx xxxxxxxxxxxx xxx XX Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xXX Xxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxx Xxxxxxxx xxxxxxxxx, xxx xxxx XXX xxxxx xxx Xx. XX X xxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxx xx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxx. x XXxXx xxxx xxx Xxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx XX Xxxxx xxx xxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxxxxxx xx XxxxxxXxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxx Xxxxx xxxxxxxxxxx: Xxxxx Xxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxx xxxx Xxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xXxXXxXxxxxx xxx xx.xx.xxxx, Xxxxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxx.

xxxxxx

V. Kapitalerträge

1. Auslandskonten:
Automatisierter Finanzkonten-Informationsaustausch ist erlaubt

Xxx xxxxx xxxxxx xx "Xxxxxxxxxxxx", xxx xxxxxxx xxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx Xxxx: Xx xxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxx, xxx xxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxx xxxxxx xxx xx Xxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxxxXx, xxx xxxxxxxx x xxxxxxxxxxxx x xxx xxx XXxXxxxxxxxxxxxxxxxxxx xxxxxxxxxXX xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxx xxx xxxxx Xxxxx xx xxx Xxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xXXXxx xx Xxxx xxx xxxxxxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx. Xxx XXXx xxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxx. Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxx. Xxxx xxx XXX xxxx xxx Xxxxxxxx xxx XXXx xxxx xxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxx Xxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx, xxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxx xxx XXXx xxx xxxx xxx Xxxxxxxx xx xxx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx. Xxxxxx Xxxxxxxx xxx xxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxx xxxxxxx xxx xxx Xxxxxxxxx xxx xx x Xxx. x XXXxxxX. Xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxx, xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxx, xxx xxx xx xxxxxx Xxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx. Xxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxx.

xxxxxx

2. Geldwäsche:
Jetzt Bargeldobergrenze auch in Deutschland

Xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxx x xxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxx xxxxxxx Xxxxxx xxxxx xxxxxx xxxxxxxxxxx. Xxxxxxxxxxxx xxxxx xxxxx xxxx xxxxxxxxxXxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxxx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxx.

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

XXXXXXX xxx xxx XXxXxxxxxxxx xx xx.x.xxxx xxxxxxxxxxXXxxxxxx Xxxxxxxxxxxxxxxxx xxx xx.xxx XXXxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxx xx.xxx XXX xxxx xxxxxxxx xxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx. Xxx xxx, xxxx xxxxxxxxxXxxxxxxxxxxx xxxxxxx xx x.xxx XXXxxxxxxxxx Xxxxx xxx Xxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxx "xxxxxxxxx Xxxxxxxxxxxxxxxx" xxxxxx xxxxxxxxxxxxxxxXxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx. Xxxxxxxx xxx Xxxxxx xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx, xx Xxxxxxxxxxx xxxxxxxxxx xx xxxx, xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx.
• Xxxxxxxx xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxx xxxxxxxxxxxxx, xx, xxx xx xxx Xxxxxx xxxxxxx xxxxxxx xxx. Xxxxxxxxxxxxx xxx x.xxx XXX xxx xxxx xxxxxxx xxxxxxxx xxxxxx.
• Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx, xxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxx xxxxxx.
• Xxx xxxxxxxxxxxxx Xxxxxx xxxxxx xx xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx.
• Xxx Xxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxx xxx xxxx xxx xx Xxx. XXX xxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxx xxx xxxxxxxxxx xxxxx Xxxxxxx xxxxxxx XXxxxxx xxxxxxxxxxx xxxxxx.
• Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx x.xxx xxx xx.xxx XXX xxxxxxxxxxxx.
• Xxx xxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxxxx XxxxxXxxxxxxxxxxxxxxxxxx xXxxx Xxxxx Xxxxxxxxxx Xxxxxxxxx x XXXXx xxx Xxxx xx Xxxxxxxxx.

XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxx xx xxxxx xxx xxxxxxx XXxXxxxxxx xxx, xx xx xxxxxx xxxx xxxxx Xxxxxxxxxx xxxx. Xxxx xxxxxxx Xxxxxxx xxxx xxxxxxx xxx xxxxxxxxx, xxxx xxx xxxx xxx xx.xxx XXX xx xxx xxxxxxxx xxxxxx.

Xxxxxxx xxxxx xxxxxxx xx xx xxx xx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx. Xx xxxxxxxxxxx xxx xxx xxx xxx XXX xx Xxxxxxxxxxxx, xx xxxxxxxxx xxx xx.xxx XXX xx Xxxxxxxx. Xx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxx xxx x.xxx XXX, xx Xxxxxxxxx xxx x.xxx XXX, xx Xxxxxxx xxx xx xxx Xxxxxxxxxxxx xxxxx xx Xxxxxxxx xxx x.xxx XXX, xx Xxxxxxx xxx x.xxx XXX, xx Xxxxxxxxx xxx x.xxx XXX. Xx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx x.xxx XXX xxx xxxx Xxxxxxxxxx xxx xx.xxx XXX. Xx Xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxx xxxx xxx x.xxx XXX, xxx xxxxxxxx Xxxxxxxxx xxx xxx xx xxxx xxx x.xxx XXX xxxxxxxxx. Xxx xx Xxxxxxx, Xxxxxxxx, Xxxxxx, Xxxxxx, Xxxxxxxxx, xxx Xxxxxxxxxxxx, xxxxxxxxxxx xxx xxx xxx Xxxxx Xxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxx.

xxxxxx

VI. Eigenheim und Vermietung

1. Nutzungsentschädigung:
Sofortversteuerung oder Verteilung über die Laufzeit?

Xxxx xx Xxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxx xxxxxxxx, xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx Xxxxxx xx xxxxxx. Xxxx xxxxx xxxx xxx xxxxxxx Xxxxxx xxxxxxx Xxxx xxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx xx xxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx xxxxxx xxxxxx, xxxxxxx xxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxx. x.X.xxxxxxXxxxxxxxxxxxxxxxx Xxxxxx. Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx. Xxxxxxxx xxxxxxxx xxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxxxxx xxxx xxxx xx xxx xxx xxxx Xxxxxxxx xxx xxxxxxxxxxxxxx xx Xxxxxx xxxxxxxx xxxxxx xxxx xxx xx xxx xxxxxxx xxx xxxx xx xxxxxxxxxx xxx. Xxxx xxx Xxxxxxxxxx xxx xx xx Xxx. x Xxxx x, Xxx. x Xxxx x XXxX xxxx xxx Xxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxx Xxxxxx xxxxxxx, xxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxx xxxx xx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx xx XXxX. Xx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxx xxx. Xxxx Xxxxxxxxxx xxx xxxxxxx Xxxxx xxxxxxx xx xx Xxx. x Xxxx x XXxX xxxxx xxx xxxx xx Xxxxxxxx, xxxx xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxx xxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxxxx xxx xxx XxXxxX xxxxx Xxxxxxxxxxxxxxx, xxxxxxxx xxxxxx xxx Xxxxxxx xxx XxxX xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xx xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxx xxxxxxxxxxx xxx xxxx xxxxxxxxxxx xxxx Xxxxxx xxx xx Xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xx Xxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx", xxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx. Xxx xxxxxxxxxx Xxxxxxxxxx xxx xx Xxxxx xxxx xxxxxxxxx x xxx xxxx xxxx xxx Xxxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxx xxx xx Xxxxx xxxx xx xx Xxx. x Xxxx x XXxX xxxxx xxxxxxxxx xxx. Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxx Xxxxxx xxx xxxxx xxxxxxxx xxxx xxxxxxxxxx. Xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxx Xxxxxx xxx, xxxx xx xxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxxxx xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx, xxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx. Xx xxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

2. Brandschaden nach Hauskauf:
Renovierungskosten nur per AfA abziehbar?

Xxxxxx xxxxxxxxx xxx xxxxxx xxxx Xxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxx, xxx xxxxxxxxx xxxxxx xxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxxxx xxxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxx x xxxx Xxxxxxxxxxxx x xxxxxxxxx xxx XxxxxXxxxxxxXxxxxxxxx xxxxxx xxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx.

Xxx xxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xx Xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx x xxxxxxx xxx x Xxxxxxx xxx Xxxx x xxxxxxxxxxxx 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 xxxx xxxx, xxxx xx xxxxx Xxxxxxxx xxxxxxx xxxxx Xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxx Xxxxxx xxx xxxXxxxxxxxXxxxxx xxxxxxxxxxxxxxx

Xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxx xxx xxx XxX xxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxx xxxx xxx Xxxxx xxxxxx xxx xXX Xxxxxxxxxxx, Xxxxxx xxx xx.xx.xxxx, xx X xxxxxxx Xx.

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

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxx. Xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xXx. XX X xxxxx xxxxxxxxx xXxxxxx: XX Xxxxxxxxxxx, Xxxxxxxxxx Xxxxxxx xxxxx. Xx xxxxxxxxxx Xxxxxxx xxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxx xxxx xxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx x"xxxxxxxxxx"x Xxxxxxx xxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xx xxx xxxXxxxxxxxXxxxxx xxxxxxxxxxxxx xxxx. Xxx xxx xxxxxxxxxxxxxx xxxxxx Xxxxxx xxxxxxx xx xxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, xx X xxxxxx Xx. Xxxx xxx Xxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx xxxx XX X. xxxx. Xxx xxxx xxxxxxx xxxxxxxx xxxx xxx xxxx xxxxx xxxxxxx, xxxx xxx Xxxxxx xxxx xxx xxxxxxx "Xxxxxxx" xxx Xxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxx. Xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx x xx xxx XX Xxxxxxxxxxx xx xxxxxxxxx Xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx: Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxx

xxxxxx

3. Grundsteuer 2025:
Aufkommensneutrale Grundsteuerhebesätze in Sachsen

Xx xxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxx Xxxxx xxxxxxx. Xxxxx xxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxxx, xxxxxx xxxxxxx. Xxxxx Xxxxx xxx xxxxxxxxxxxx. Xxxx xxx xxxxxxx Xxxxxxxxxxxxx Xxxxxx, xxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xxx, xxxxx xxx Xxxxxxxx xxxxxxxxxxx:xxxxxx"Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxx xxxxxxx"xxxxxxxxxxxx:xxxxx.xxxxxxxxxxxxxxxxxxxxxxx.xxxXxxxxxxxXXxXXXxxxxxxxxxxxxxxxxxxxxxxxxx.xxxxx. Xxx xxxxxx: Xxxxxx xxxxx xxx Xxxxxx xxxxxx xxx Xxxxxxxxx xx Xxxx xxxx xxxxx xxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxx xx Xxxx xxxx.

Xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxx xx xxxx xx xxxxxxxx Xxxxxxxxxxx xxxx xxxxx. Xxxx xxx xxx xxxxxxxxxxxxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx xxxxxx xxx xxxxxxxxx xxxxxxxxx xx xxxxxxxx Xxxxxxxxxxx.

XXXXXXX xxx xxx Xxxx Xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxx xxxx xxxx Xxxxx xxx Xxxxxxxx, xxxxxxx Xxxxxxxx xxxx xxx Xxxx xxxx xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx xxxxx:xxxxxxxxxxx:xxxxx.xxx.xxxxxxx.xxxxxxxxxxxxxxxxxxxxxxxx.xxxx

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxx xxx Xxxxxxxxxxx

xxxxxx

4. Grunderwerbsteuer:
Statt Steuersenkung das neue Hessengeld in Hessen

Xxxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxx Xxxx xxx xxxxxx xxxxxxx xxxx Xxxxxx. Xxx xxxxx Xxxxxxxxxxxx xxxx xxxxx xxx Xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxxx x Xxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx x,x Xxxxxxx xxxxxxx.

• Xxx Xxxx Xxxxxx xxxxx xxxx xxxx Xxxx xxxxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxxxxx xxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx. Xxx xxxxxxx xxxxx xxx Xxxx Xxxxxx xxxxx xxxxxx xxx xxx xx xxxxxxxxx "Xxxxxxxxxx."
• Xxx Xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx "xx x x xxxx Xxxxxx" xxx Xxxxxxx xxxx xxxxxxxxxxx Xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX xxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxxxxxx xx xxx x. Xxxxx xxxx xxx Xxxx Xxxxxx xxxx xxxxxxxxxxxxxxxxxXxxxxxxxxx xxxx xxxxxxxxxxx Xxxx xxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx x xxx "Xxxxxxxxxx" x xxxxxxxx xx.xxx XXX xxxx xxx xx xxxx Xxxxxxx xxx x.xxx XXX xxx Xxxx xxxxx xx Xxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxx xxx Xxxxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx xx xxxx xxxxxxxx Xxxxx xxxxxxxxxx. Xx xxx "Xxxxxxxxxx" xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xx xxxxx xxxxxx xxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxx Xxxxxx, XX xxx xx.x.xxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

5. Fotovoltaik:
Anschlussförderung für Ü20-Fotovoltaikanlagen

Xxxx xx Xxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxx XXX xxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxx. xxxxxxxxxxxxxx Xxxxxxxx. Xxxx xxx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xx.xx.xxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxxx xxxxxxxxxxxxx xxxx xxxx xx Xxxxxx xxxx xxx. Xxx Xxxxx xxx: Xxx xxx xxx xxx xxxxxXxxxxx xxxx xxx Xxxx xxx XXXxXxxxxxxxxxx

• Xx xxxxxxxxx XXX xxxx xxx xxxx xxxxx xxxxxXxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxxx xxxxx Xxxxx xxx Xxxx xxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx x xxx xxx xxx "Xxxxxxxxxxxxxxx Xxxxx". Xxxxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxx xxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxx xxx Xxxx x,x Xxxx xx Xxxxxxxxxxxxxx xxx xx Xxx. x Xx. x xxx xx xxx XXX xxxxx.
• Xxx "Xxxxxxxxxxxxxxx Xxxxx" xxxx xxxx xxxx Xxxxxxxxx xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxx xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx x,x Xxxx, xxxx xxxx xxxx xx x,xxx Xxxx xxxx.xxxxxxXXX Xxxxxxx. Xxxxxx Xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxXXxxx, xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxx xx Xxx. x XXX xxxxx. Xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxx xx. Xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxx xxx xx Xxx. x XxXXx.
• Xxxxxx xxx Xxxxxx xx xxxxxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxx xxxxxxx, xxxxxxxx Xxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx, xxx xxx xxx Xxxx xxxx xx Xxxxxxx xxxxxxxx xxxx.
• Xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxx Xxxxxx xxxxxxxx, xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxx xxxx xxx xxx xxxxxXxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxx xxxxxxxxxx.
• Xxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxxxxxxxx xx Xxx. x XXX xxxxx.

XXXXXXX xxxx xx xxxxx XXX xxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx.xx.xxxxxxxxxxxxx xx Xxx. x XXX xxxx, xxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxXxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx"x.

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

xxxxxx

6. Fotovoltaik:
Zusammenstellung der steuerlichen Neuerungen und Infoblatt

Xxxx xxxx xxx xxxxxxxxxx xxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx xx xXx xxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxx xxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx xxx x Xx. xx XXxXx. Xxxx xxxxx xxxxxx Xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx: Xxxx xxxxx xxxx xx xxx x. Xxxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxx, xxxx xxxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxx xx Xxx. x XXxXx.

Xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xXxxxxxxxxx xxx xx.x.xxxxx.

Umsatzsteuer

Xxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxx xxx xxx Xxxxxxx xxxxx xxxx xxx x. Xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx.

Xxxx x. Xxxxxx xxxx xxxx xxxx xxx Xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxx Xxxxxxx, xxxx:

• xxx Xxxxxx xxx xxxx xx xxx Xxxxx xxx XxxxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxx,
• xxx xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxxx
• xx Xxxxxxxxx, xxxx xxx xxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxxx xxxx.

Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxx xx xXx, xxxx xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx. "Xxxx xxx Xxxxxx xxxxxx xxxxxxx Xxxxxxx xxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx", xx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxx Xxxxx Xxxxxxx.

Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx:

• xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx x.X. xxx xx x Xx. xx XXxX xxx xx xx Xxx. x Xx. x XXxX xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxx,
• xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxx xxxx xxx
• xxx Xxxxxxxxxxxxxxxxx xx xxx x. Xxxxxx xxxx xxxxxxxxxxx xxxxx.

Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxxxxxxxx, xx xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxx xxxxxx.

Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxx x.x. Xxxxxxxxxxxxxxx xxxxx, xxxxxx xx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxx.

Xxxx Xxxxxxx, xxx xxx xxxx xxxxxxxxxxx xxxxxx, xxxxxx xxx xxxxx Xxxxxxxxxxxx.

Einkommensteuer

Xxxxxxx xxxxxxxxxxxx xxxx xxx x. Xxxxxx xxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx:

Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xx xx xXx xxxxxxxx, xxxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxx xxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxxxxx xx.X. Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxx, xxxxxxxxxxx xxx. Xxx Xxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xx.X. xxxxxxxx xxxxxxxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xx xXx xxxxx xxxxxxxxxxxxxx.

Xxxx xxx Xxxxxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx xXx xxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx xxx xxx xXxxXxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx.

Xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxx XxxxxxxxxXxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx. XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxx xxxxx xxxxxxxxxxx.

Xxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxx xxxx xxxxx Xxxxx, xx xxx xxxxxxxx Xxxxx x.X. xxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxx x Xxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxxxxx: Xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxx Xxxxxxx xx xxxx
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxx

xxxxxx

7. Mietrecht:
Abschaffung des Nebenkostenprivilegs für Kabelgebühren

Xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxx xxx x Xx. xx XxxxXXx. Xxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxx.

Xxxxxx Xxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxx xxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx, xxxx Xxxxxx, xxx xxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxx. Xxxxxxx xxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xx x XxxxXX xx xxx xxxxx xxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XxxxXXx. Xxxxx Xxxxxxxx xxxx xxxxx xxx xxxx xxx Xxxxxxxxxxxxxx, xxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

XXXXXXX: Xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx x xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxx xxxx xx x.xx.xxxx xx Xxxxx, xxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx.x.xxxx. Xxxxxxxxxxx xxx x.x.xxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxx xxxxxxxx. Xxxxxxxx xxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxx xxx XXxXxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXx, XXxxXxxxXX, Xxxxxxxxx, Xxxxx, Xxxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxx: Xx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxx, xxx xxx xxx x.xx.xxxx xxxxxxxxxxxxx xxxxxx, Xxxx xxx Xxxxxxxxxxxx xxx, xxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx xxxx xxx xxx xx.x.xxxx xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxx xxx xxxxx xxxx xxxxxxxx xxxx xx xxx x.xx.xxxx xxxxxxxxxx Xxxxxxxxxx xxx x Xxxx x XxxxXXx.

Xxxxxxxxxxxxxxxxxxx: Xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx, xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxx xxxxx xxxx Xxxxxxxxxx, xx xxxxxx xxx Xxxxxxxxx xxxxxx. Xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx XXxXxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxx, xxx xxxx xxxx xxx Xxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxx xxxxxxxxxxx.

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

Xxxxxxxxxxxxxxxxxx: Xxxxxxxxx Xxxxxxxx, xxx xxx xxxx XXxXxxxxxxxx xxxxxxx xxxxxx xxxxxxx, xxx xxxxxxxxxx xxxx xxxxx Xxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxxxx xxx Xxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx XXX x.X.x.
xx x Xx. xxx XxxxXXx. Xxxxx Xxxxx xxxx xxxxxxx xxxx xxxxxxxxxx xx XXX xxxxxxxx. XXxx xxx Xxxxxxx xxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxx xxxx xxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx xxxx, xxx xxxx Xxxxxxxxxx xxxxxx Xxxxxxxx xxx xxxxxxx xxxx Xxxxx xxxxxxxx xxx x Xx. xxx XxxxXXx. Xxx Xxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxx xxxxxx. Xxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx. Xxxxxxxxxx xxxx xxx xxxx Xxxxxx xxxx xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx, xxx xxxx xxxx xxxxxxxxxxx xxxxxx. Xxxx xxxxxxx xxxx Xxxxxx, xxx Xxxxxxxxx xxxx Xxxxxx xxxxxx, xxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx.

xxxxxx

VII. Renten und Pensionen

1. Rentner:
Vorläufig keine Zwangsverrentung für Bezieher von Bürgergeld

Xxx Xxxxxxxxxxx xxxx xxxx xxxx x xxx xxxxx xxx Xxxxxxxxxxxxxxxx XX x xx xxx xxxxxxx Xxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxxxxxx xxxx xx xxxx xxxxxxxxxx, xxx Xxxxxxxx xxxxx xxx xxxx xxxxxxxxxxxxxx "Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx" xxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx "Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx". Xxx xxx xx.xx.xxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx XX xXxxxx XXx xxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxx Xxxxxx x xxxx xxxx xxx xxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx "Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxxx xxxxxx, xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

XXXXXXX xxxx xx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx: Xx xxx x.x.xxxx xxx xxx xx.xx.xxxx xxxxxx xxx xx xxxxxxxxxxxxxxXxxxxxxxxxxxxxxx xx xxxxxxxxxxx, xxx xxxxxx, xx xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxx Xxxxxx xxx Xxxxxxxx. Xxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxx, xxxx Xxxxx xxxxx Xxxxxx xx Xxxxxxxx xx xxxxxx, xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx x xxx xxx Xxxx x Xx. x XXX XX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

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

Xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxx "Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx" xxxxxx XxxxxxxxxxxxXxxxxx xxxxx xxxxxxxxxxxx. Xxxxxx xx xxx xx Xxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxx xxxxxx, xx xxx xxxxxxxx Xxxxxxxxxx xx xxxxxxxxx Xxxxx xxxxxxxx xx xxxxxxx, xxxx xx xxxx xxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxx, xxxxxxxxxxx. Xxxxx xxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx xxxx.xxxxxx"Xxxx Xxxxxxxx"x.

xxxxxx

VIII. Selbstständige

1. Betriebsveräußerung:
Was gilt bei variablen Kaufpreisbestandteilen?

Xxx xxxxxx Xxxxxxx x xxx Xxxxxx x xxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxx xxxxxx xxxxx xx, xx XXxXx. Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxx. Xxxxxxx xxxxx xx xxx, xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxx, xxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxx, xxxxx xx xxx Xxxxxxx xxxxxxxxx, xxxxxxx xxxxxxxxx xx xxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxxx, xxx xx xxx Xxxxxxx xxxxxx. Xxxxxxx xxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx Xxxxxx xxxxxxx:

• Xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxx xx xxxxxxxxx Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx "xxxxxxxxxx" xxxx
• Xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxx Xxxx xxxxxxx, xx xxx xxx xxxxxxxxxxxx xxxxxxxxx xxxx xxxx xx xxx xxx xxx Xxxxx xxxx xxxxxxxxxx xxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxx. Xxx xxxxxxxx xxx xx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx. Xxxx xxxx xxxx xxxx xx xxxxxxxx XxxxxxxxxXxxxxxxx, xxx xxxxx xxx Xxxxxxxxx xxx xxxx xxxxxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxx xxx xxxx xxx Xxxxx xxxx xxxxxxxx xxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxx.

• Xx Xxxxxxxxxxx xxxxx xxx XXxXxxxxx xxxxxxxxxxx xxx xxxxx xxxxx xxxxx xxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxx xxx xx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx, xxx Xxxxx xxx xx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxx xx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx Xxxxxxxxx xx. Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx, xxxx xxx xxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxxx. Xxxx xxx Xxxxxxxxxx xxxxxx xxxx xxxxxx xxxx Xxxxxxxxxxxxx xxx xxxx xxxx XXX xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxxx xxx Xxxxxxx xx xxxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxx xxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxx xxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxx, xx Xxxxx xxxxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxx xxxx xxxx xxx xxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xx xxxxxx Xxxxxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxx xx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xXxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx. Xxxx xxxxx xxxxx xxxxxxxxxx, xxxx xx xxxx xxx xxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXXx xxxxxxx, xxx xxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx, xx xxxxxxxxx xx xxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx, xxx xxxx xxxxx xxxx xxxx.

Xxxx Xxxxxxx:

• Xxxxxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxxxxxxxxxx xxx, xx xxxxxx xxxxxxx Xxxxxxx xxxxxx xxxxxxxxxx xxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxx xxx XxxxxxxxxXxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xxxx. Xxxxx xxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx.
• Xx xxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxx x xxxxxxxxx xxx xxx Xxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxx xxxxx. Xx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxx xxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxx, xxxxxx xxx xx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx Xxxxxxxxx xx. Xxxxxx xxxxxxxxxxxx: Xx xxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx, xx xxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx x xxxxx xxxxx xxxxxxx x xxxxxxx Xxxxxx xxxxx xxxxxxxx. Xxxxxxxxx Xxxx xxx xxx XXX xxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx: Xx xxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxx x xxxxxxxxx xxxxx xxxxxxxxxxxx x Xxxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxx. Xxx xxxxxx, xxxx xxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxxx Xxxxxxx xxxxx xxxxxxxx. Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx xx Xxxxxxxxx xxxxxx, xxx Xxxxxxx xx xxxxxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx. Xxxx xxxxxx xxxx xxxxxx xxx xxxxxxxxxxxx XxxxxXxxxxx. Xxxx xxx Xxxxxxxx xxxxx xxxxxxx Xxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx: Xxxxxx xx XXX xxxxxx X. xxx.

xxxxxx

2. Immobilien-Unternehmen:
Vorsicht Falle bei Übernahme von Reinigungsarbeiten

Xx xxxxxx Xxxxxxxxx Xxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxXxxxxxxx xx xxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx. Xxx xxxxxxx Xxxxxx: Xxx Xxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxx. Xxx XxxXx xxxx xxxx xxxxxxx, xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx, xxx xxx Xxxxxx xxxxx xxxxx. Xxxx xxxxxx Xxxxxxxxxxx xxx xxx xx xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xx x Xx. x Xxxx x XxxXxX. Xxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxx x xxx Xxxxxxxxx xxxxxxxxx x xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxx xxxx xxx x XXX xxxxxxxx.

Xxx Xxxxxxxx xxxxx xxxx xxx xxx Xxxx "xxxxxxxxxxxxxxx", xxxx xxxxxx xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx, xxx xxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxx xxxxxxxxx Xxxx: Xxxx XxxX xxxxxxx xxx xxxxxxxxx xxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx XxxX xxxxxxx. Xxx xxxxx xxx Xxxxxxx xxx XxxX, xx xxx Xxxxxxxxxx xxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxx XxxX xxxx xx xxx xxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxx, xxx xx xxx Xxxxxxxxxx xxxxxxxxx xxxx xxxx xxxxxxxxxxxx, xxx xxxxxx, xxxx Xxxxxx xxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxx xx Xxxxxxxx xxx XxxX. Xxx xxxxx xx: Xxxxxxx xxx XxxX xxxx xxx xxxxx xxxxxxxx Xxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xx x Xx. x Xxxx x XxxXxX xxxxxxxx. Xxx xxxxxx, xxx xxxx xxxxx xxxxxx "Xxxxxxx" xxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx. Xx xxxxxx xxxx xxxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxx, xxx xxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, Xxxxxxxx xxxxxxxxxx xxx. Xxxxxxxxx xxxxxx xxxxx xxxxxxxx xxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xx xx x Xx. x XxxXxX xxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxx "xxxxxxxxxx" xxxxxx, xxxxxxxxxxxx xxxxxx.

• Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxx xx x Xx. x Xxxx x XxxXxX xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxxx xxx xxxxx xx xxxxxxx Xxxxxx xxxxxx.
• Xxxx xxxxxxxxxx xxx Xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx x Xx. x Xxxx x XxxXxX, xxxx xxx xxxxxxxx xxxxxxxxxxx Xxxx xxx xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxx xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx.

Xx xxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx XXX xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx x.X. xxx xx x Xx. x Xxxx x XxxXxX xxx. Xxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxx xxx Xxx xxxxx xx xxx Xxxxxx xxxxxxxxxx xxx xxx xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxx xxxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxx xxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxx xxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx: Xx xxxx xxx Xxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx x Xx. xx XXXx xxx xxx Xxxxxxx xxx XxXxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx xx Xxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxx xxxx xxx xx Xxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx. Xx xxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxx xxxxxxxxxxx xxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx x Xx. x Xxxxxx x xxx x, xx xx XxxXxXx. Xxxx xxxxxxx Xxxxxxxx xxxxxxxx xx xxxxxxxx xxx xXxxxxXxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxx xxx x xxxx xxxx x xx xxxxxxxx Xxxxxx xxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xXxxxxx xxxxxxxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx xx.x.xxxxx XXxXx xxxx X X. xxxx. Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx.

xxxxxx

3. Personengesellschaften:
Übertragungen zwischen Schwestergesellschaften

Xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxx x xxxxxxxxxxxxxxx xxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xx xxxxxxx. Xxxxxxxxxxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx "xxxxxxxxxx" xxxxxx, xx xxx xxxx xxxxxxxxxxx, xx xxx xxxxxx xxxxxxxxx xxxxxx.

Xxx xxxxxxxxxxxx xx Xxxxxxxxxx xxx xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxx xxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxx x Xxx. x Xxxx x XXxXx. Xxx xxxxxxx Xxxxxxxxxx xxx xxxx xxxx xxx xxxxxxxxxxx, xxxx xxxxxxxxxxxx xxxxxxxxx Xxxx xxxxx xxxxxxxxxxx xxxx xxxxxx: xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxx x xxxx xxxxxxxxxx xxxxxxxx x "Xxxxxx" xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx, xx xxx xxxxxxxxxxx Xxxxxxxx, xxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xx xxxxxxxxx.

Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxx xx x Xxx. x Xxxx x XXxX xxxxxxxxxxxxxxxxx xxx, xxxxxx xx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx. Xxxxxxxx xxxx xx xxxxxxxxxx. Xxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx xxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xXXxxxX, Xxxxxxxxx xxx xx.xx.xxxx, x XxX xxxxx.

XXXXXXXXX:xxxxxxXxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxx xxxxxxxx xxx xxx xx xxxx xxxxxxx xxxx xxxx. Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxx xxxx xxxxxxx xxxxxxxxx xxxxxxxx: Xxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx X xxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxx XX xxxx XxxX xxxxx X. XX "xxxxx. Xx xxx Xxxxxxxxxxx xxxx xxx xxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxx, xxxxxx xxxxxxxxxx. Xxxxxxxxxx xxx xxxx xxxx xxxxxxx Xxxxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxx xxxxxx xxx xxxxx xxxxxxxx xxxxxxxx, xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx "xxxxxxxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx, xxx xxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxx xxxxxxx Xxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx "Xxxxxxxxxxxxxxxxxx xxxx" xxxxxxxxxxx xxxxxxxxxx, xx xxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxx xxxxxxx xxxxxx xxxx. Xxxxxxxxx: Xxx Xxxxx xxx xxxxxxxxxx xxxxx xxxxxxx Xxxxxxx, xxxx xx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.

xxxxxx

4. Umsatzsteuer:
Neue Zweijahresfrist für Verzicht auf Kleinunternehmerregelung

Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxx xxxxxx xxxxxxxx xx xx Xxx. x XXxXx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx xxx Xxxxxxxxx. Xxx xxxxx xxxx xxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xx xxxxxxxx xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx. Xxxxx Xxxxxx, xxx xxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xx xxx xxx xxxx xxxx xxxxx Xxxxx xxxxxxx xxx xx Xxx. x XXxXx.

• Xxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx. Xxxxxx xxx xxxxx xxxxxxxxx Xxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxx xxxxxxx xxx Xxxxxx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
• Xxx Xxxx xxxx xxxx xxx Xxxxxxxx xx xxxxx xxxxxxxx xxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxx xxxx xxxxx xxxxxxx xxxxxxxxxxxxxxxx xxx. Xx xxx xxxxxxx Xxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxx xxxx Xxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx. Xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxx xxxxxxxxxxxxxx xxxxx Xxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx.

XXXXXXX xxxx xx xxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxXxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxxx xxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xxxxxx xxx xx Xxx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx

xxxxxx

IX. Steuergrundlagen

1. Haftung:
Niemals Zahlungseingänge für Ex-Partner auf eigenem Konto dulden

Xxx xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx Xxxxxxxxx xxx xxx Xxxx xxx xxxxx. Xxxx xxxx xxxx xxxx, xxxx xxxxx xxx xxxxxx XxxXxxxxxx xxxx Xxxxxxxx xxx, xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxx Xxxx, xxx xx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxx Xxxxxx xxxxxxxxx xxxxxx. Xx xxxxx xxxxxxx Xxxxxxxxx xxxx xx xxxxx xxxxxx xxxx, xxxx xxx XxxXxxxxxx xxx xxxxxxxx x xxxxxx x Xxxx xxxxxx:

• Xxx Xxxxxxx xxx xxx xxxxx Xxx xxx Xxxxxxxxxxxx. Xx xxxxxx xxxxxx Xxxx, xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxx xxxxxx xxxxxxxxxx Xxxx xx xxxxxxxxxxx, xxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx "xxxx Xxxxxx" xxxxxxxxxx xxxx.
• Xxxxxx xxx Xxxx xxx xxxx xxx XxxXxxx xxxx xxxxx xxxxxxxxxxxxx, xxxx xxx Xxxx xxxx xx xx Xxxxxxx xxxx xxxx, xxx xxxxxxx Xxxxx xx xxx Xxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxx xxx xxx xxxxx xxxxxxx, xxxx xxx xxxxx Xxxxxxxxx xxxxxxx.
• Xxx xxx Xxxxx xxxx xxxx xxx xxx xxxxx xxxx xxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxxx. Xxx xxxxxxx xxx xxx Xxxxxxxx xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXxxXx xxx Xxxxxxxxxx, xx xxxx xxx Xxxx xxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x XxxX xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxx Xxxxxxx xxxxxxxxxx x xxx xxxx xxxxxx xxxx, xxxx xxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xxxx XXX xxxxx. Xxxxx: Xxx Xxxxxxx xxxx xxx xxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxx, xxxx xx xxx Xxxxxxxxx, xxxxxx xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxx.

• Xxx Xxxxxxxxxxx, xxx xxx Xxxxxx xxxxxxxx xxx, xxxxxxxxx xx xxxx xxx xxxx xxxxxxxxxxxxx Xxxx, xxx xxxxxx, xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx xxx Xxxxx xxx Xxxxxxx xxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx, xxx xxxxxx xxx xxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxx xxx xxx Xxxxx xxx Xxxxxxx xxxxxx, xxxxxxx xx xxxxxxxxxx xxxxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxx, xxxxxx xxx xxx xxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx. xxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxx. x XX x.X.x. xx x Xxx. x XxxXx . Xxx Xxxxxxxxx xxxxxxx xx Xxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxx. Xxx Xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xx xx Xxx. x XxxX xxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xx xx xxxxxx, xxx xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx. Xxx Xxxxxxxx, xxxx xxx Xxxxxx xxxx Xxxxxxx xxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxx, xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxx. Xxx Xxxxxxx xxx XXX xxxxx xxx Xxxxxxxxx Xxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx xxx x xxxxx xxx Xxxxxxxxxxx x xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxx xxx. Xxx Xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xx xxxx XXX xxxxxxx xxxxxxxxxxx xxxxxxx, xxxxxx xx xxxxxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx xxxxxx Xxxxxxxxxxxxx, xxx xxx xxxxxxx Xxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxxxx Xxxxxxxxxx x xxxxx xxx Xxxxxxxxxx xxx xx xxxx XXX x xxx xxx xxxxxxxxx xxxxxxx.
• Xxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xxxx XXX xxxxxxxxxxxx, xxxxxxx xxx xxx xxxxxx Xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxx xxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxx Xxxxxxx xxxxx xxxxxxx xxx.
• Xxxx xxx Xxxxxxxxxx, xxx Xxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx, xx xxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxxx xx xxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxx. Xxxx xxxx xxxxxxxx xxxxxx xxx xxxxxxxxxxx xxx, xxxx xxxx xxx Xxxxxxx xxxxxx Xxxxxxxx xxxxxx xxxxxxxx xxx.
• Xx xxxxxxxxxxxx Xxxx xxx xxx Xxxxxxx xxxxxxx, xxxx xx Xxxxxxxxxxxxxx xxxxx, xxx xx xxxxx xxxxxxxxxx xxxxxx, xxx xxxx Xxxx xxx xxxx Xxxxxxx xxx xxxxx Xxxxx xxx xxx xxxxxxx Xxxxx xxxxxxxxxxx xxxxx. Xx xxxxxx xxx Xxxxx xxx Xxxxxxx, xxxx xx xxxxx xxxxxx Xxxxxx xxxxx xxxxxxxxx. Xxxxx xxx xx xxxxxxxxx xxxxxxxxx xx Xxxx xxxxxxxx, xxxx xxx xxx xxx Xxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxxx xxx Xxxxxxx Xxxxxxxx xx Xxxxx xxx xx x Xxx. x Xxxx x XxxX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxx xxx xxxxx Xxxxxxx xxxxx xxx Xxxxx "xxxxxxxx".

XXXXXXXXX:xxxxxxXxx Xxxxxxx xxxxxx xxx xxxxx xxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xXxXxxxxx xxxxxxxxxxxx. Xxx xxxxxx Xxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx XXX. Xxxxx Xxxxx xxxx xxx xxxxxx Xxxx xxxx Xxxxxxxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxx xxx XxXxxxx xxxxxxxx xxxx. Xxxxxxx Xxxxxxxxxxxxx xxxxxx:xxxxxxXxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xXxXxxxxx. Xx Xxxxxxxxxxx xxxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxx xxxxxxxx xxxxxxxxx xxx xxxx xxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx Xxx xxx Xxxxx "Xxxxxxxxxx" xxxxxxxxx xxxx xxx Xxxxxxx xx XxxxxxXxxxxxxxx XxxxxXxxxxx xxxx.

xxxxxx

2. Steuererklärung:
Erhöhung der Grenze zur Abgabepflicht für Nicht-Arbeitnehmer

Xxxxxxxx xxxxx Xxx xxxx Xxx Xxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxx Xxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx x xxxxxxx: xxx "Xxxxxxxxxxxx xxx Xxxxxxxxxx" x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx XXxXXx.

Xx Xxxxx xxxx xxxxxxxx xxxxxx "Xxxxxxxxxxxx" xx.xxx XXX xxxx Xxxxxxxxxxxxxx xxx xx.xxx XXX xxxx Xxxxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. xxxx Xxxxxxxxxxx xxx Xxxx xxxxx xxxxx.

XXXXXXX xxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx: XxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx "Xxxxxxxxxxxx xxx Xxxxxxxxxx" xxxxxx xxx xxxxxxxxxxx.xxx XXXxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx.xxx XXXxxxxxxxxx Xxxxxxxxxxxxx xxx xx XXxXXx.

Xxxxxx xxxx Xxx xxxxx Xxxxxx xxxxxxxxxxxxxx xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxxx xxxxx xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxx. Xxxx xxxx Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx Xxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx, Xxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxx xx Xxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. Xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxx, xxxx Xxx "xx xxxxxxxxxxxxx Xxxxxxxxx" xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx.

XXXXXXX:xxxxxxXxx xxxx xxxxxxxxx Xxxxx xxxxxxxxxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxxxxx xxxx xxx Xxxx xxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx Xxxxxxx xxx. Xxxx xxxx xxxxxx Xxxxxxxxx xxxxx xxxx x xxxxxxxxxxxxxxxxxx x Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxx, xxxx xxxxxxxxxxxx xxx XXX xxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxxxx xxx xxxx xxxxxx, xx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxx xxx xxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx

xxxxxx

3. Steuererklärung:
Keine Pflichtveranlagung bei geringem Arbeitslohn

XxxxxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxxx xxx Xxxxxx xxxxxxxx, xxxx xxxxx xxxxx xxxxxxxxx xxx xxxx xxxxxxxx xxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxx xx xxxxx xxx Xxxxxx xxxxxxxxx Xxxxxx, xx xxxxx Xxx xxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x xxx x XXxXx. Xx xxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx x.x., xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx

• xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxx xx Xxx. x Xx. x XXxXxx
• xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

XXXX xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxx. Xxxx xxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxXxxxx xxx Xxxxxxxxxxxxxxx, XxxxxxxxxxxxxXxxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x xxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxxx.

XXXXXXX xxxxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxx, xxx xx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxx xxxxx Xxxxxxxxxxxxxxxx.xxx XXXxxxxxxxxx.xxx XXX x x.xxx XXX x xx XXXx. Xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx.xxx XXX.

XXXXXXX:xxxxxxXxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx Xxxxxxx xxx. Xxxx xxxx xxxxxx Xxxxxxxxx xxxxx xxxx x xxxxxxxxxxxxxxxxxx x Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxx, xxxx xxxxxxxxxxxx xxx XXX xxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxxxx xxx xxxx xxxxxx, xx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxx xxx xxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx

xxxxxx

4. Verspätungszuschläge:
Auch bei gesetzlich verlängerter Abgabefrist?

Xxxxx xxxxxxxxxx, xxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xx Xxxxxx Xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxx xxxxxx. Xx xxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx x,xx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxxxxxxxxx xx XXX xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx.

• Xx xxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx "XxxxxXxxxxxxx" xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxx. x XXx. Xx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx "XxxxxXxxxxxxx" xxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxx. x XXx. Xxxx Xxxxxxxxxxxxx xxx xxxxxx "XxxxxXxxxxxxx" xxxx xx, xxxx xxx Xxxxxxxxx xxx Xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxx xxx Xxxxxx xxx xxxx Xxxx xxxx xxx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxx xxxx xxx xxx Xxx. x XXx. Xxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx, xxxx Xxx xxx Xxxxxxxxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxx, xxxxxxxxx xxx xx Xxxxxxx xxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxxxxxxxx xxxxxxx Xxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.
• Xxxxx xxx XxxxxxxXxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxx XXXxXxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxx xxx xxxx: Xxxxx Xxxxxxxxxxxxx xxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxxxxx xxxxxxxxxXxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxx xxx xXX XxxxxxxxxxXxxxxxxx xxx xx.xx.xxxx, x X xxxxx, Xxxxxxxx XXxX xxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxxx xx Xxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XX xxx "XxxxxXxxxxxxx" xxxxxxxxxxx. Xxxx xxx Xxxx xxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx x.x.xxxx, xxxxxx xxx Xxxxxxxxxxx xx x.x.xxxx xxxxxxxxxx xxx xXxxxxxxxxxxxxxxxxxxx xxx XXXx. Xxxx xxx Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xx x.x.xxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xx xx.x.xxxx xxxxxxxxxx xxx xXxxxxxxxxxxxxxxxxxxx xxx XXXx. Xxxxxxxx xxx xxxx, xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx XxxxxxxXxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx "XxxxxXxxxxxxx" xxxxxxx xx xxx Xxx. x Xx. x XX xx Xxxx xxxxxxx xxxxx.
• Xxxx xxxx xxx xx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx. Xx xxxxx xxxxxxxx xxxxx XXXxXxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx x xxxxxxxxxxxx xxx xxx xx.x.xxxx x xx xxxxxxxxxxx.
• Xxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx xx.x.xxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xx xxx Xxx. x XX xxxx xxxxx xxxx xxx Xxxx xxxx xxx xxx Xxxxxxxx xxxxxxxxxx, xxxx xx xxx Xxxxxx xxx xxxxxxx Xxxxx xxx Xxxxxx Xxxxxxx xxxx xxx xx.x.xxxx xxxxx. Xxx Xxxxxxxxx xxxxx, xxxx xxx Xxxxxx xxxx xxx xx.x.xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx.
• Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xx xxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxx x.x.xxxx xxxx xxxx xxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xx xxx Xxx. x XX xxx xxxxxxxx xx. Xxxxxx Xxxx xxx xx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xxx Xxx. x xxx x XX xx xxxxxxxxx xxx. Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx. Xx xxx Xxxxxxx, xx xxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxx xxxxx xxxxxx, xxx "xx Xxxxxxxxxx" xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx x xxxxxxxx xxx Xxxxxxxxx xxx xx xxx Xxx. x XX. Xxxx xxxx Xxxxxxxxxxxxx xxx xxx "XxxxxXxxxxxxx".

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxxxx: Xxx xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx
• Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

X. Ausland

1. Grenzpendler:
Erhöhung des Grenzbetrages für unbeschränkte Steuerpflicht

Xxx xxxxxx Xxxxxxxx xx Xxxxxxx xxx xxx xxxx Xxxxxxxxx xxx xxxxxxxxx Xxxx xx Xxxxxxxxxxx xxxxxxx, xxxx xxxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxx xxxx xx x Xxx. x XXxXx. Xxxx xxx xxxxxxxx, xxxx

• xxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx, xxxx
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2. Grenzgänger Schweiz:
Überobligatorische Beiträge zur Pensionskasse

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