SteuerSparbrief - Archiv

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

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

 

Diese Ausgabe bietet unter anderem folgende interessante Themen:

Fahrten zur Arbeit: Bei Streifenpolizisten Polizeirevier als erste Tätigkeitsstätte?
Rückzahlung von Ausbildungskosten: Steuerlich als Werbungskosten absetzbar
Angehörige im Heim: Wenn Kinder für die Eltern zahlen müssen
Bausparen: Kontogebühren für Darlehenskonten unzulässig
Handwerkerleistungen: Auch Vorarbeiten im Handwerksbetrieb begünstigt?
Einbauküche: Wie die Kosten für eine Erneuerung steuerlich behandelt werden
Fotovoltaik: Betrieb und Verkauf der Anlage sind gewerbliche Einkünfte
Amtsveranlagung für Rentner: Steuererklärung vom Finanzamt erledigen lassen

Hier geht es zum gesamten Inhaltsverzeichnis und zu Ihrem SteuerSparbrief:

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I. Beruflicher Bereich

1. Arbeitszimmer: Kosten bei Gerichtsvollziehern doch in voller Höhe absetzbar

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2. Arbeitszimmer: Bei Flugbegleitern wegen fehlendem Arbeitsplatz absetzbar?

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3. Fahrten zur Arbeit: Bei Flugpersonal Einsatzflughafen als erste Tätigkeitsstätte?

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4. Fahrten zur Arbeit: Bei Streifenpolizisten Polizeirevier als erste Tätigkeitsstätte?

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5. Rückzahlung von Ausbildungskosten: Steuerlich als Werbungskosten absetzbar

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6. Diskriminierung: Entschädigung des Arbeitgebers vollkommen steuerfrei

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7. Aushilfsjob: Erhöhung der Tageslohngrenze für die Pauschalbesteuerung

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II. Privater Bereich

1. Angehörige im Heim: Wenn Kinder für die Eltern zahlen müssen

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xxxxxx xx Xxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxx.

2. Haushaltsnahe Dienste: Gutscheine für Inanspruchnahme von Haushaltsdiensten

"Xxx xxxxxxxx Xxxxxxxx...." xxxx Xxxxxxx xxx Xxxxxxx xxxx x xxx xxx xxxx xxxxx xxxx xxxxxxxxxx xxx Xxxxx xxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxxx xxx xxxx xxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xx xx.xxx XXX xxx xx x, xxxxxxxxxx x.xxx XXX xx Xxxx xxx xxx Xxx. x XXxXx.

XXXXXXX xxxxxx xxxx xxx x.x.xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx, xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx: Xxxx xxxxxxxx Xxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx Xxxxxx, Xxxxxxx, Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxxx xxx xxxxx Xxxxxxxx xx Xxxxx xxx x Xxxx xx Xxxxxx. Xxx Xxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxx xxxxx xxxxxx xxxxxxx xXXXXXXxXxxxxxxxxx xxx xx.x.xxxxx.

  • Xxx Xxxx xxx xx, xxxxxxxxxxxxx Xxxxxx, xxx xxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxxxx xxxxxx x xxxx xxxxxx xxxx x xxxxxxxx xxxxxxx, xx xxxxxxxxxxxxx. Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xx xxxxx Xxxxxx xxxxxxxxx xxxxxx.
  • Xxx xxx xxxxxxx Xxxxx xxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xx xxx Xxxxxxxxxx xxx xx xxxxxxxxxx xxxxxx xxxxxxx, xx xxx Xxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxx xxxxxx xxxx xxx x. Xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxx xxxx. Xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx x,x Xxxxxxxxx Xxxxx!x. Xxx Xxxx xxxxxx xxx Xxxxxxx. Xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx Xxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx, xx xxx Xxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx.

III. Kinder

1. Internatskosten: Unterbringung von ADHS-Kindern in Privatschule nicht absetzbar

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xXxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxx Xxxxxxxxxxx x xxxxx xxxxxx Xxxxxxxxxxxxxxx x xx xx x, xxxxxxxx xxx x.xxx XXX, xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxx Xxxxx xxx, xx xxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxxxxxxxx xxxxxx.

Xxxx xxx XXXxXxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx, xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxxx Xxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxx xxx xx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxx, xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xXXXXx xxxx xxxxxxxxx Xxxxxxxxxxxx xXxxxxxx xx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxx xx xxxx xxxxxx xxxxx Xxxxxxxxxxxxxx xxx. Xxxxx xxxxxxx xx xxxx xxxxx xx Xxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx. xx Xxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxx xxxxxxxxx xxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx X, Xxxxxxxxx.

  • Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xx xxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx. Xxxx xxxxx xxx Xxxxxxxx xxxx "xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxxx, xxxx xxxx xxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. xx XXxXX. Xxxx xxxx xxxx "xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxx" xxx xxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxx.
  • Xx Xxxxxxxxxxx xxxx xxxxx xxxxx xxxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx. Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxx xxxx xx xxxxxxxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxx xxxxx xxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxx xxxxx xxxx xxxx xxx xxx xxx xxxxx xxx x.x. Xxxxxxxxx xx xxx, xxxx xxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxx. Xxx xx xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxx "Xxxxxxxxx xxxx Xxxxxxxxxxx" xxx xxx xxxxxxxxx xxxx xxxx xxx "Xxxxxxxxx" xxx xxxxxxxxxxxxxxx Xxxxxx.

XXXXXXXXX: Xxxx xxx Xxxx xxxxxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxx xxx XxxxxxxxxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxxx. Xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx. Xxx xxxxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx, xxx xx xxxxxx Xxxxxx x xxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx x xxxxxxxxx xxxx. Xxxxxxxxx xxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx.

2. Pflegekinder: Unbegleitete minderjährige Flüchtlinge als Pflegekinder

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

Xxx Xxxx xxxx xxx "Xxxxxxxxxx" xxxxxxxxxxxxxxx xxxxxx, xxxx xx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxx, xxx xxxxxxxx Xxxxx xxxxxxxxxx Xxxx xxxxxxxxx xxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxx xxx, xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxxx xxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xXXXxxXxxxxxxxx xxx xx.xx.xxxx, Xx XX x xX xxxxxXXxxxxxxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx.

3. Kindergeld: Weniger Kindergeld, wenn das Kind am Monatsersten geboren ist

Xxxxxxxxxx xxxxxxxx Xxx xxxx xxx Xxxx xx xxx Xxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxx xx. Xxxxxxxxxx. Xxxx xxx xxx xxxxxxxxxxx xx. Xxxxxxxxx, xxxxx Xxx Xxxx xx Xxxxxxxxxxxxxxxx xxx. Xxx xxx Xxx Xxxx xxx, xxxxxx Xxx. Xxxx xxxxxxx Xxx xxxxx xxxxx, xxxx Xxx Xxxx xxx xx. xxxx xx. Xxxxxxxxxx "xxxxxxxxx"x Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxx xxx xxx Xxxxxxxxxx. Xxx Xxx xxx Xxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxx.

Xxxx xxx Xxxx xx x. xxxxx Xxxxxx Xxxxxxxxxx xxx, xxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxx Xxx. x, xx xxx Xxx. x XXXx. Xxxxx xxxxx xxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxx. Xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx. Xxxx xxx Xxxx xx x. xxxxx Xxxxxx xx Xxxxx xxx, xxxxx Xxxxx xxxx xxxxxx Xxxxx xxxx Xxxxxxxxxx xx xX x, XXxXxxxxxxxxx xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxx, xxxx xxxx Xxxxxx, xxx xx Xxxxxxxxxxxx Xxxxxxxxxx xxxxx, xxx xxxx xxx Xxxxxxxxxx xxxxxxxx xx. xxxx xx. Xxxxxxxxxx xx Xxxxxx xxxxxxxxx xxxx xxx xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx, xxxx xxx Xxxx xx xxxxxxxxxx xxxxx Xxx xx xxx xxxxxxxxxxx Xxxxx xx xxxxxxxxxxxxxxxx xxx xXX Xxxxx xxx xx.x.xxxx, x X xxxxxxx.

Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxx Xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxx, xxxxx Xxxxxx xx x. xxx xx. xxxxx Xxxxxx xxxxxxx xxxx. Xxxxxx Xxxxxxxx xxx xxxx Xxxxx xxx xx xxxx xxx, xxx XXX xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxx xx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxx xxx Xxxx xxx Xxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxx

IV. Kapitalerträge

1. Kapitalübertragung auf Kinder: Im Familienverbund Steuern sparen

Xxxx Xxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx, xxxxxx xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxx: Xxx xxxxxxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxx xxxxxxxxxxx, xxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxxxxx. Xxxxx xxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxx XXX, xxx xxx xx xxxxxx Xxxxx xxxxxxx xxx Xxxxxx xx Xxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxx Xxxxx xxxxxx xxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxx.

Xxxx Xxxx xxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxx xxx xx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx: x.xxx XXXx xxxx: x.xxx XXXx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxx XXXx, xxxxxxxxx xxxx xxx xx x.xxx XXX.

Xxx Xxxxxxxxx xxxxx xxxxxxxxxx, xxxx Xxx xxxxxxx xxx Xxxxxx xx xxx Xxxx xxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xx Xxxxx Xxxxxxxx xxxxxxxxxx xxxxxxx. Xxx xxxx xxx xxxxxx xxxxx xxxxxxxx. Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxx xxx xxxxx xxxx Xxxxx xxxxxxxxx, xxxxxxx Xxx xx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx: Xxx Xxxxxx xxxxxxx xxx xxxxxxx xxxxxx x xxxxxxxxxxxx xxx xxxxx Xxxxxxx, xxxxx xxx xxxxx Xxxxxxxx xxxx xxx Xxxxxxxxx xxxxx. Xxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxx xxx xxx Xxxxx xxxx Xxxxx xxx xxx Xxxxx xxx Xxxxxx xxxxxxxxx. Xxx Xxxxxx xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxx xxxxx xxxx xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxx xxxx xxxxxx Xxxxxx xxxxxxxxxxxxxx.

  • Xxx xxxxx Xxxxxxxxx xxxxxx xxx xx xxxxx Xxxxxx xxx xxx.xxx XXX xx Xxxx xxxxx Xxxxxxxxxxxxxxx xx. Xxxx xxxxxx Xxxxxxxxx xxx xxxx xx Xxxxx xxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx, xxxx xxxxx xxxxx Xxxxxxxxxx xxxxxx Xxxxxxx xxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xx Xxxxx xxx xxx Xxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxx xxx xx xxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx.
  • Xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxx. Xxxxxxx xxx xxxx xxxxxxxxxxxxx xxxx, xxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx XXxxxX.

Xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxx xxx Xxxx xxx xxxxxxxxxxx xxxx xxxxxxx xxxxxxxx x xxx xxx xxxx xxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxxxx xxx. Xxxx xxxx xxx xxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxx xxxxxxxx, xxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxx, xxxx Xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx xxxxx. Xxxx xxxxxxxxxx: Xxx Xxxxxxxxxxxx xxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx:

  • Xxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxx Xxxxxx xxxx xxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxx Xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxx xxxx. Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x xxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.
  • Xxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxx xxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx. Xxx xxxxxxxx, xxxx xxx xxxx Xxxxx xxxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx, xxx xxxx xxxx xxxxxxxx xxxxxx. Xxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxx xxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxxxxxx xxxxxx Xxxxxxx Xxxxxx, xxx xx xx Xxxxx xxxx xxxxxxxx xxx. Xxxxx: Xxx xxxxxxxxxxxx xxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx, xx xx xxxx xx Xxxxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxxx xx xxxx xxx xxx xxxxxxxxxxxx xxxxx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxx xx xxxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxx, xxxxxxx Xxx xxxx xxxxxxxxx xxx Xxxx xxxxxxxxx. Xxxx xxxx xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxx xxx. XXXX xxx Xxxx xxx xxxxxxxxxxxx, xxx Xxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxx xx xxxxxx xxx xx Xxx. x Xxxx x xxx x XXxXx. Xxxxx Xxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xx xxx Xxxx xxxxxxxxxx xxx xxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxx xxx xx x xxxxxxxxxx, xxxxx Xxx xxx Xxxxxxxxxxxx, xxxx xx Xxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxx xxxxxxx xxxx xxx Xxxxxxxxxx, xxxx xx xxxx xx xxxx Xxxxxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxx Xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxx xx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx. xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx: Xxx Xxx xxxxxx xxxxxx xxxxxxx

2. Bargeldkontrollen: Anmeldepflicht auch in internationalen Transitzonen

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx, xxx xxx xxx xxxxx xxx Xxxxxxxxxxxx Xxxxx xxxxxxxxxxx xxxxxxxxxx. Xxx xxx XxxxxxxxXxxxxxxxxx xxx Xxxxxx xxx Xxxxxxx xxxx xxxxx xxx Xxxxxxx xxxxxxxxx, xxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxx.

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

XXXXXXX xxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xx xx.xxx XXX xxx Xxxxxxxxx xx xxx XX xxxx xxxx xxxx, xxxx xxx Xxxxxxxx xxx xxxxxxxx xxx xxxx xxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxx xxxxxxxx: Xxxx Xxxxxx, xxx xx xxxxx Xxxxxxxxx xx xxx XX xxx xxxxx Xxxxxxxx xxx Xxxxxxxx xxx xxxxx XxxxxxXXxXxxxx xxx Xxxx xxxx xxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxx, xxxxx xxx xx Xxxx xxxxx xxxxxxx Xxxxxxxx xxx Xxxx xx xxxxx xxxxxxx XxxxxxXXxXxxxx xxxx, xxx xx xxx XX xxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xXxXXxXxxxxx xxx x.x.xxxx, Xxxxxxxx.

Xxxx Xxxxxxxxxx xxx XxXX xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xx xxx Xxxxx, xxxx xxxx xxxxxxxxxxx Xxxxxx xxxx xxx xxxxx Xxx, xxx xxxxx xxx XX xxxxxxx, xx xxxxx Xxx, xxx xxx XX xxxxxxx, xxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxx xxxxx Xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx XXxXxxxxx xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx.

Xxx Xxxx: Xx Xxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx, xxx xxx Xxxxxxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxx xx xxx Xxxxxxx xx xxxxxxxxxx, xxx Xxxxxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx. Xxxxxxxx xxxxxx Xxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxxxxxxxxx, xxxx xx x.xxx.xxx x xxx x.xxx XXX xx xxx xxx xxxx xxxxxxx. Xxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxx xxxx xxxxxxxxxxx Xxxxxx, xxx xx xxx XX xxxxxxxx xxxx xxx xxx xxxxxxxx, xxxxxxxxxx, xxxx xxx Xxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxxx xxxx xxx xxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: XXxXxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxx.

3. Geldwäsche: Herabsetzung der Schwelle für anonyme Bargeldzahlungen

Xxx xxxxxxxxxxxx xxxx xxxxx xxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxx x xxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxx xxxx XXxXxxxxxxxxxxxXxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxxx Xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxx xxxxx, xx xxx Xxxx xxxxx xxxx xxxxxxx xxxxxxxx xxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx. Xxxxxxx xxxx xx xxxx xxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxx.

Xx xx.x.xxxx xxxxx xxx XXxXxxxxxxxx xxx x. XXxXxxxxxxxxxxxXxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx. Xxxxxx xxxxxx xxxx xx xx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxx xx.x.xxxx xx xxxxxxxxxx Xxxxx xxxxxxxxxx.

XXXXXXX xxxxxx xxx xxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxx XXxXxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx XXxXxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx", xxx xxx Xxxxxxxxx xx xx.x.xxxx xxxxxxxxxxxxx xxx, xx xxx xx.x.xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxx xx xxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx:

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

Xxxx Xxxxxxxxxxx, xxx xxxxxxxxxx xxx Xxxxx xxxxxxx, xxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxx, xxxxxxxxxxxx xxx xx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxx xxx xx.xxx XXX xxxxxxxx. Xxx Xxxxxxx xxxxxx xxxx Xxxxxxxxx xxxxxxx XXx xxxx Xxxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxx xxxx xx xxxxxxxx Xxxxxxxxxx, xxxxxxxx xxxxx xxxx Xxxxxxxxxx xx xxxxxxxx xxxxxxx, xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxxxx xxx xxxxxxxxxx, xxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx.

Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxx xxx xx.xxx XXX x xxxx xx xxx Xxxxx xxxxxxxx xxxxxxxxx Xxxxxxxx x xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx. Xx xxxx xxx Xxxxxxxxxx, xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx xxx Xxxxx xxxxxxxxxx x Xxxxx xxxx xxxxxxxxxxx.

Xxxxxxx Xxxxx: Xxxxxxxxxxx xxx Xxxxxxxxxxx: Xxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx

4. Bausparen: Kontogebühren für Darlehenskonten unzulässig

Xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxx x xxxxx Xxxxxx xxx Xxxxxxx xxxxxx x xxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxx xXxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxx xxxx xx xxx xx x,xx Xxxx xxx Xxxx xxxx. Xxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx. Xxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX XX xxxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx xxx xxx Xxxxxx xxxxxxxxxx xxxxxx. Xxxx xxx xxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxx. Xxxxxxx xx xxx XXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxxx xxxxxxxxxxxx Xxxx xx xxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx.

XXXXXXX: Xxxxx xx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx xxx. Xx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx x Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx, xxx xx.xxx XXX xxxx x.xxx XXX. Xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX XX xxxxxxx. Xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx xxxxxx xxx, xxxxxx xxxxxxxxx xxxxxxxxx.

XXXXXXX: Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxx xxxx xxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX XX xxxxxxx. Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx. Xxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, xx X xxxxx. Xxx xxxxx xxx XXX xxx xx Xxxxx xxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx: Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx

V. Eigenheim und Vermietung

1. Handwerkerleistungen: Auch Vorarbeiten im Handwerksbetrieb begünstigt?

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2. Einbauküche: Wie die Kosten für eine Erneuerung steuerlich behandelt werden

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3. Fotovoltaik: Betrieb und Verkauf der Anlage sind gewerbliche Einkünfte

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VI. Renten und Pensionen

1. Amtsveranlagung für Rentner: Steuererklärung vom Finanzamt erledigen lassen

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2. Beschäftigte Rentner: Zuviel Kranken- und Pflegeversicherungsbeiträge gezahlt?

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VII. Selbstständige

1. Umsatzsteuer: Erhöhung der Umsatzgrenze für Kleinbetragsrechnungen

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2. Selbstständige: Verzicht auf Aufbewahrungspflicht für Lieferscheine

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3. Lohnsteueranmeldung: Höhere Grenze für vierteljährliche Anmeldungen

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4. Arbeitsvertrag oder Werkvertrag? Neue Gesetzesvorschrift klärt auf

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VIII. Steuergrundlagen

1. Steuertarif: Vielleicht doch Splittingtarif für (verwitwete) Alleinerziehende?

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2. Änderung des Steuerbescheids: Neue Korrekturvorschrift ab 2017

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IX. Kirchensteuer

1. Kirchensteuer: Zahlungspflicht auch für konfessionslosen Ehegatten rechtens

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