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: Auch Aufladen von normalen Elektrofahrrädern begünstigt?
  • Doppelter Haushalt: Heimfahrten auch ohne tatsächliche Kosten absetzbar
  • Haushaltsnahe Dienste:Steuerbonus auch für das Ausführen des Haustieres
  • Trennungskinder: Höhere Unterhaltssätze, aber weniger Unterhaltszahlung

Hier geht es zum gesamten Inhaltsverzeichnis und zu Ihrem SteuerSparbrief: 

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I. Beruflicher Bereich

 

1. Fahrten zur Arbeit:
Auch Aufladen von 'normalen' Elektrofahrrädern begünstigt

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2. Firmenwagen:
Vereinfachung für Auslagenersatz beim elektrischen Aufladen

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3. Auslandsreisen:
Neue Verpflegungs- und Übernachtungspauschbeträge 2018

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4. Doppelter Haushalt:
Heimfahrten auch ohne tatsächliche Kosten absetzbar

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5. Fortbildung:
Aufwendungen für eine Professur als Werbungskosten absetzbar?

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6. Weihnachtsfeier:
Wie das Finanzamt vom Gabentisch ferngehalten wird

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7. Riester-Vertrag:
Pfändungsschutz für Riester-Altersvorsorgevermögen

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xxxxxx

8. Arbeitnehmer-Sparzulage:
Statt Anlage VL nur noch elektronische Meldung

Xx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx, x.X. xxx Xxxxxxxxxxxx, xxx Xxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx x xxx "Xxxxxx XX". Xxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx "Xxxxxx XX" xx Xxxxxxxxxx xxx xxxx Xxxxx: Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxxx xxxxx xxx "Xxxxxx XX" xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX: Xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxx xxxx Xxxxxxx xx Xxxxx xx xxx Xxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxx xxxxxxxxxx: "Xxxx xxxx xxx Xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxx xxxxxxxxx." Xxx xxxxxxxx xxxx

  • Xxxxxxx xxx xxx "XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxx xxxxxxxxxx xxxxxxxx, xxxx xxx XxxxxxxxxxxxxXxxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxx xxx "Xxxxxx XX" xx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxxxxx xxxx xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xx Xxx. x xxx x. XxxxXXx. Xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx Xxx. xx xxx x. XxxxXXx.
  • Xx Xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxx xxxxxx. Xxxxxxx xxxxx xxx Xxxxx xxx xxx xx.x.xxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx. Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxx, xxxx xxx "Xxxxxx XX" xx Xxxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxx.

xxxxxx

9. Minijob:
Absenkung der Umlagen U2 und U3 im Jahre 2018

Xxxx xxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xx x xXxxxxxxxxxxxxxxxxx xx x, Xxxxxxxxxxxxxxxxxxx xx x, Xxxxxxxxxxxxxx x xx xx xxx Xxxxxxxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xx x xXxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx x x, Xxxxxxxxxxxxxx x xx. Xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx:

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xxxxxx

10. Freie Verpflegung und Unterkunft:
Neue Sachbezugswerte im Jahre 2018

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

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx.

xxxxxx

11. Sozialversicherung:
Wie sich die Beiträge im Jahre 2018 ändern

Xxx xxxxx Xxxx xxxxxx xxxx xx Xxxxx xxxx xxx Xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx. Xx xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx Xxxx xxx Xxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx.

xxxxxx

II. Privater Bereich

 

1. Altersvorsorge:
Erhöhung des Sonderausgaben-Abzugsbetrages

Xx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, XxxxxxxXxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xx xxxxx XxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxxxxx xxxx xxxxxxxxxx xxx xxx Xxxxx xxxx xxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx, xxxxxx xx Xxxxx xxxx xxx xx x xxx xxxxxx xx Xxxxxxxxx xxx x Xxxxxxxxxxxxxx xxx xxx Xxxxx xxxx xxx xxx x xxx xx Xxx. x XXxXx.

  • Xxx xxxx xxxxxx xxx Xxxxxxxxxxxxx xx.xxx XXX xxx. xx.xxx XXX xXxxxxxxxxxxxxx x Xxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xx Xxxxx xxxx xxx xx x xxx, xxxxxxxxxx xx.xxx XXX x xx.xxx XXX xxxx xxxx xx x xxx xx.xxx XXX x xx.xxx XXXx.
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    • xx Xxxxx xxxx xxx xx xx.xxx XXX x xx.xxx XXX. Xxx xxxxxx xxxx xxx xx x xxxxxxxxxxxxxx xxx xxx xxxxxxxxxx xx.xxx XXX x xx.xxx XXX.

XXXXXXX xxxxxxx xxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx x.xxx XXX xxx x.xxx XXXx xxx xxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xx,x x xxx xx,x xx. Xxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, XxxxxxxXxxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxxx xxxxx Xxxxxxxxx xxx xxx xx x xxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxx xx.xxx XXX xxx. xx.xxx XXX.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxx.

xxxxxx

2. Krankheitskosten:
Aufwendungen für Liposuktion steuerlich nicht absetzbar

Xxxxxxxxxx xxxxx xxxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxx, xx xxxx xxxxxxxxxxxx xx xxxxxx. Xx xxxxxx Xxxxxxx xxxxxxxxxxxx, Xxxxxxxxx xxxxxxxxxxxx, Xxxx xxxxxxxxx, Xxxxxxxxxx xxxxxxxxx, Xxxxx xxxxxxxxxxxxxx xxx xxxxxx xxxx. Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxx xxx xxx Xxxxxx, xxxxxxx xxxx xxx Xxxxxx.

Xxx Xxxxxxxxxxxxx xXxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxx xxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xx Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxx xxxx xx xx xxxx xxxxx xxxx xx xxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx, xxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxx, xxxx xx xxxx xxxxx xx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxx.

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

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xxxxxx

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

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4. Haushaltsnahe Dienste:
Steuerbonus auch für das Ausführen des Haustieres

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Xxxxxxxx xxx xxxxx xxx Xxxxx, xx xxx xxx Xxxxxxxxxx xxxxx Xxxxxx x"Xxxxx xxxxx"x xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx xxxx Xxx Xxxxxxxxxxxxx Xxxxxx xxxxxx xxxx, xxxx xx xxxxxxx xxxx xxxxxxx xx xxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxx xxx. xxx xxxxxxxxxxxxxxxxxxxxx Xxxx xxxxx xXX Xxxxxx xxx x.x.xxxx, xx X xxxxxxx. Xxx Xxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxx.

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xxxxxx

III. Kinder

 

1. Trennungskinder:
Höhere Unterhaltssätze, aber weniger Unterhaltszahlung

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xxxxxx

2. Trennungskinder:
Erhöhung des Unterhaltsvorschusses

Xxxxxx, xxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx xxx xxx xxx xxxxxx xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxxxxx xxx Xxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxx. Xxx xxx xxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxxx, xxxx xx xxx Xxxxx xx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx.

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xxxxxx

3. Kindergeld:
Verkürzung der rückwirkenden Auszahlung von Kindergeld

Xx Xxxxxxxxxx xx xxxxxxxx, xxx xxx Xxxxxx xxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxx xxxxxxx x Xxxxx, xx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xx xxx xx xxxxxxxxxx xxx. Xx xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x Xx. x XX. Xxxxx xxx xx xxxxxxxx, xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxx xx Xxxxx xxxx xxxxxxx xx xxxxxx.

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xxxxxx

IV. Kapitalerträge

 

1. Freistellungsaufträge:
Zu Jahresbeginn überprüfen und neu justieren!

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2. Abgeltungsteuer:
Veranlagungsoption für unternehmerische Beteiligungen

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xxxxxx

V. Eigenheim und Vermietung

xxxxxx

1. Renovierung nach Wohnungskauf:
Beseitigung nachträglicher Schäden absetzbar

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xxxxxx

2. Handwerker:
Auch Maßnahmen zur Wohnflächenerweiterung begünstigt

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx.

xxxxxx

3. Verbilligte Vermietung:
Kürzung auch für vorab entstandene Werbungskosten

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xxxxxx

VI. Renten und Pensionen

 

1. Neurentner:
Guter Steuerrat für neue Ruheständler des Jahres 2017

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2. Rentennachzahlung:
Jetzt Sparerpauschbetrag für Zinsen auf Nachzahlung

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxx Xxxxxx.

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3. Witwenrente:
Steuerpflichtig mit dem Besteuerungsanteil und nicht steuerfrei

Xxxx xxx Xxxxxxxxxx xxxxxx, xxx xxx xxxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxx xxxx Xxxxxxxxxxx. Xxxxx Xxxxx xxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. XxxxxxxxXxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx: Xxx xxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx. "Xxx Xxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx, xxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx" xXXxxxXxXxxxxx xxx xx.x.xxxx, x XxX xxxxxxxx.

Xx xxxxxxxxxx xxx xxx XxxxxxxxXxxxxxxxxxx x xxxxxx xxx xxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxxxx, xx xxx xxx XxxxxxxxXxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx x xxx Xxxxxxxxxxxxxx. Xx xxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxx x Xxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xx xxxxxxx Xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxx xxxxxxx Xxxx xxx xxx Xxxxx xx xxxxxx Xxxxx xxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxxx.

Xx xxx XxxxxxxxXxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx, xxx xxx Xxxxx, xx xxx Xxxxx xxxx xxxx xxxxxxxxxxxxxxx xxx, xxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxxxxxxx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx XXX xxxxx xxxxxxxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx: Xxxxxxx xxxx Xxxxxxxxxxx.

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VII. Selbstständige

 

1. Investitionsabzugsbetrag:
Bei Rückgängigmachung Änderung in der Anlage EÜR

Xxxx xxxxxx xxx xxxxxxxx Xxxxxxxx xx xxx xxxxxxxxx xxxx Xxxxxx Xxxxxxxxxxxxx xxxxxx, xxxxxxx xxx xxxxx xxxxx Xxxxxxx xxxxxx: Xxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx x xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. x XXxXx. Xxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx "Xxxxxx XxxX" xx xxx Xxxxx xx.

Xxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxx xxx xxx Xxxx xxx xxxxxxx Xxxxxx xxxxxxxxxxxxx xxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxx x xxx xxxx xx Xxxxxxxxxxxxx. Xxxxxxxx xxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx, xxxxxxxxxx, xxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxx xxxxx xxx Xxxxxx xx xxxxxx, xxx xxxxxx xxxxxxx xxxxx xxx xx Xxx. x xxx x XXxXx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xx xxx "Xxxxxx XxxX" xx xxx Xxxxxx xxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX.

 

2. Umsatzsteuererklärung 2017:
Änderung im Formular

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxxxxxxxxx xxx Xxxxxx xx xxx xx, xxx xxx xxxxx xxxxxx:

"xxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxxxx xx, xxxxx xxxx xxx xxxxxxxxxx. Xxxxx Xxx xxxxx xxxxx xxx xxxxx xxxxxxxxxxx Xxxxx xx, xxxxxxx xxx xxx xxxxxxxxxxxx xXxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xxx."

Xxx xxxx xx Xxxxx xx xxxx "x" xxxxxxxxx, xxxxx xxxxxx xxxxxxxxxx, xxxx xx xxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxx xxxxxx xxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxx. Xxxxx xxxxxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxx, xxx xxx xxx "Xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxxxxx xxxxxx. Xxxxx xxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxx.

Xxxxxxxxxxxxx:

Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx x xxx xxxxxx x xxxxxxxxxxxxxx xxx xxx xx.x.xxxx xxxxxxxxx. Xx xxx xxx xx. Xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxxxx Xxx xx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx xxx x. Xxxx xxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxx xxxx xxx Xxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxx Xxxxxx xxxxxxxxxxx xxxxxx xxxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx. Xxx Xxxxxxxxxx xxxx xxx xxxx xxx xxx xx.x.xxxx xxxxxxxxx xxx. xxxxxxxxxxxx xx xxxxxxxxxxxx xxx xxx Xxx. x XXx. Xxxx xxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxx xxxx Xxxxxx xxxx Xxxx, xxx xxxx xxx xxx xxxxxxx Xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxx xxx xx.x.xxxx. Xx xxxx xxx Xxxxxxx xxx, xxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx, xxx x.x.xxxx xxx xxx Xxx. x XXx.

 

VIII. Steuergrundlagen

 

1. Steuererklärung 2017:
Neues Freitextfeld - Was das bedeutet

Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xx Xxxxxxxxxxxxx xx Xxxxx xx xxx xxxxx xxxxxxxx Xxxx xxx xxx xxx xxxx xxxxxxxxxx: "xxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxx, xxxxxx xxx xxx xxxxxxxxxxxx xXxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx." Xxx xxxxxxxx xxxx

Xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx Xxxxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx, xxxxxxxxxxxx Xxxxxxx xx xxxxxx, xxx xxxx Xxxxx Xxxxxxxxxx Xxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxx. Xxxx xxxxxx Xxx xx Xxxxxxxxxxx xxxx "x" xxx xxx xxxxxx xxx xxxxx Xxxxxxxxxxx Xxxx Xxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxx, xxx xx Xxxxxxxx xxxxxx Xxxxx xxxxxx, xxxxx xx Xxxxx Xxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxxxxxxxxx Xxx xxx "Xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx", xxx xxxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xx xxxxxxxxx Xxx, xxxx Xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxx.

Xx xxxx xx xxxxxxxxxxxxx, xxx xx Xxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxx: "Xxxx xxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxx, xxxxxx Xxx xxxxx xxxx xxx xxx. Xxxxxxxx xxxx, xxxx xxx xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxx."

XXXXXXXXX: Xxxx Xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxxxxx Xxx xx Xxxxx xx Xxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxx xxxx xxxxx xxxxxxxxx, xxxxxxxxxxx Xxx xxxx xxxxx Xxxxxxx. Xxx xxxxxxx xx Xxxxx xx xxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx, xxxx Xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx.

Xxxx Xxx Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxx xx XxxxxxxXxxxxxxx xxxx Xxxxx xx Xxxxx xx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx, xx xxx Xxx Xxxx xxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxx xxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxx xxxxxx Xxxxxxxxxx xxxx xxxxxxxx xxx xxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxx xxxxx Xxxxxx "Xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx".

XXXXXXX: Xxx xxxxxxx Xxxxxxxxxxxx xxxx xx xxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxx xxx.

 

2. Steuerentlastung:
Erhöhung des Grundfreibetrages, Abbau der kalten Progression

Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx, xxxxx xxx Xxxxxxx xxxxxxxx xxxx xXxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxx xx Xxxx xxxx Xxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxx xxxxx xxx xxxx xxxxxx xxxxxxxxx.

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  • Xxxxxxxx Xxxxx xxx xxxxxx Xxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, x.x. "xxxx xxxxxx" xxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxx xxxx Xxxxxxxxx xx x,xx x, xxx xxxx xxxx xxxx xxxxxxxx x,xx x xxxxxxxxxx. Xxxxx xxxxx Xxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxx Xxxxxxxxx, xx xxxxxx xxxxx xxxx Xxxxx xxx Xxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxx.

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3. Familienstand:
Ehe auch für gleichgeschlechtliche Paare ab 1.10.2017

Xxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxxx xxx xxxxxx xxxxx xxxx xxxxxxx: Xx xx. Xxxx xxxx xxxxxxxxx xxx Xxxxxxxxx, xxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxx xx, xxx xx x.xx.xxxx xxxx xxx Xxxxxx xx Xxxxx.

XXXXXXX xxx xxxx xxx x.xx.xxxx xxx "Xxx xxxx xxxx" x xxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxx x Xxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxxxxx Xxxxx. Xx xxxxxx xxxxxxxxx xx xx xxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xXXXx xxxxxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx Xxx xxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxx: "Xxx Xxx xxxx xxx xxxx Xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx" xxx xxxx Xxx. x Xxxx x XXXx. Xxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxx. xXxxxxxxxx xxx xxx "Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx" xxx xx.x.xxxxx.

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

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

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IX. Interessant

Weihnachten 2017:
Ohne Fiskus keine "Stille Nacht"

Xxx Xxxxxx xxx Xxxxxxxxxxx. Xxxxxxxxxxx xx xxxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxx xx Xxxxx, Xxxx xxx Xxxx, Xxxxxx xxx Xxxxxx xxxxxx xx xxx xxxx Xxxxxx xxxx xxx Xxxxxx xx xxxxx xxxxxxx. Xxxx xxx xxxxxxxx Xxxxxx Xxxxxxxx xxxxxxx xxx Xxxxx, "xxxx xxxx Xxxx xxxxxxxxxx xxxxx" x xx xxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx xx xxxxxxx. Xxx xxx xxx xxxxx Xxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxx. Xxxx Xxxxxxxx xxxxxxx xxxx xx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxx xxxxx xx xxxxxx Xxxxxxxxxxxx. Xxx xx xxxxxxx xxxx Xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxx Xxx xxxx Xxxxxxxxx. Xxxx xxxxxx xxxxxxxxxxxx Xxxxx xxxxxx xxx xxxxxx xxx xxxxx xx Xxxxxxxxx xxxxxxx.

"Xx xxxxxx xxxx xxx xxxx Xxxxx xxx Xxxxxxxx, xxx xxx Xxxxx Xxxxxxxx, xx xxx xxxxxxxxx Xxxx xxx Xxxxx Xxxxxx, xxx xx xxxxxx Xxxxxxxxx, xxxx xx xxx xxx Xxxxx xxx Xxxxxxxxxxx Xxxxxx xxx, xxxxx xx xxxx xxxxxxxxx xxxxxx xxx Xxxxx, xxxxxx xxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxx. Xxx xxx xxx xxxx xxxxx, xxx xxx Xxxx, xxxx xxx xxxxxxxx xxxxxx. Xxx xxx xxxxx xxxxx xxxxxx Xxxx xxx xxxxxxxx xxx xx Xxxxxxx xxx xxxxx xxx xx xxxx Xxxxxxx xxxx xxx xxxxxx xxxxx xxxxxx Xxxx xx xxx Xxxxxxxx" xXxxxx, x, xxxx.

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In Steuerfragen gut beraten!
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