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: Wann das Finanzamt eine längere Fahrtstrecke akzeptiert
  • Zuschläge: Zulage für Dienst zu wechselnden Zeiten steuerfrei?
  • Menüschecks: Besser essen und mehr Netto durch interessanten Steuervorteil
  • Abschlagsfrei in Rente: Bei freiwilliger Nachzahlung unbedingt Fristen beachten!

Hier geht es zum gesamten Inhaltsverzeichnis und zu Ihrem SteuerSparbrief: 

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I. Beruflicher Bereich

 

1. Fahrten zur Arbeit:
Wann das Finanzamt eine längere Fahrtstrecke akzeptiert

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2. Fortbildung:
Kosten für Deutsch-Sprachkurse steuerlich nicht absetzbar

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3. Zuschläge:
Zulage für Dienst zu wechselnden Zeiten steuerfrei?

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4. Netto-Schadensersatz:
Erstattung der darauf entfallenden Steuer ist steuerpflichtig

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5. Prämien für Verbesserungsvorschläge:
Auf die Art der Berechnung kommt es an

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6. Menüschecks:
Besser essen und mehr Netto durch interessanten Steuervorteil

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7. Krankheitskosten:
Sturz bei betrieblichem Bowling-Turnier als Arbeitsunfall

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8. Betriebliche Altersvorsorge:
Entgeltumwandlung bei Midijobs sehr vorteilhaft

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Xxxx Xxxxxxxx xxxxxxxx xxx XXX xx Xxxxx. Xxx xxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxxx xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx XXX xx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx.
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XXXXXXXXX: Xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxx XXXxXxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xx x xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx. Xxxxxxxx Xxxxxxx xxx, xxxx xxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx xxx xxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx!

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

 

9. Weiterbildung:
Verbesserte Förderkonditionen für die Bildungsprämie

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx xxxxx xxxxx Xxxxx Xxxxx. Xx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xx xxxxxxxxxx xxx xx xxxxxxxxxxxx, xxxx xx xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx.

  • Xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx Xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx Xxxxxxx xxxxxxxxxx xxx Xxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxx xx xxx XXX xxxx xxxx.
  • Xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxx xxxx xxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx.
  • Xxxxxxxxxxxxxxxx: Xxx xxxxxxxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx, xx xxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxx xx xxxxxxxxx.

XXXXXXX xxxxxx xxxx xxx x.x.xxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxx Xxxxxxxxxxxxxxxxx xxxx xx x.x.xxxx xx Xxxxx xxx xxx xxx xxx xx.xx.xxxx xxxxxxx x"Xxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx" xxx x. Xxxx xxxxx.

  • Xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx xxxxxx xxx xxxx xxxx Xxxxx xxxxxxxxxx xxxxxx.
  • Xxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx, xxxxxx xxxx Xxxxxxxx xxxxx xx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx.
  • Xxx xxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx, xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxx x xxx XXX xxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxxx xx x xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx XXX.

Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxx xxx Xxxxx xxxxxxxxxxxxx xxx xxx xxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx xx xxx XXX xxx. xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx xxx XXX xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx x xxx xxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx x xxxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx x Xxx. x Xx. x xxx x. XxxxXXx. Xxxx xxxx xxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx Xxxxxxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxx xxxx.

 

II. Privater Bereich

 

1. Krankheitskosten:
Künstliche Befruchtung auch bei Homo-Paaren absetzbar

Xxxx Xxxxxx, xxx xx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xx Xxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxx xx xxxxx Xxxxxxxxxxx, xx xxx Xxxx xxxxx Xxxxxx xxxxxxxx xxxx, xxxx xxx xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxx xxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xxxx xXXXxXxxxxxx xxx x.xx.xxxx, XX X xxxxx xxx XX X xxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxx, xxx xx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx, xxxxxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxx xxxxx xxxxxxxx Xxxxxxxx xx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxx xx Xxxxx xxx x xxx XXX xxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxx xx x xxx xxxx xxx Xxxxxxxxxxxxx xxxxx.
  • Xxxx Xxxxxxxxxx xxx XXX xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx XxxxxxxxxXxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxx xxxxx xxxxxxxx, xxxx xxx Xxxx xx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx. Xxxxxxx xxx xxx, xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxxxxx xxx XXX xxxx xxx Xxxxxxxxxx, xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx. Xxx XXX xxxx xxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxxx xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxxx xxxx xx xxxxxx Xxxxxx xxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xx xxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxx Xxxxxxxx xx xxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxx xxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xx xxxxx. Xxx Xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xXXX xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxx xx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxxx xxx xxxxx Xxxx xx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxx xxxxxxxxxxxxxx xxx xXxxxxxxxxx XX xxx xx.xx.xxxx, x X xxxxxxx, Xxxxxxxxx.

XXXXXXX: Xxxxx xxxxxx Xxxxxxxxxxxxxx xxx xxx XXX xx xxxxx xxxxxxxx Xxxxxx xxxxxxxxx xxx xxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx.

xxxxxx

2. Betreutes Wohnen:
Unterbringungskosten als außergewöhnliche Belastungen

xxxxxxx Xxxxxxxx xxxxxx xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxx Xxxxxx. Xx xxxxx xxx xxx Xxxxxxxxxxxx, xx xxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xx xxxxxxxx xxx xxx Xxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxx. Xxxx xxxxxxx xxx xx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx, xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx x.xx. xx Xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxx xx xxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxx Xxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xx xxxxx Xxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxx xxxxxxxxxx xxx. Xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xxxx xxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxx xxxx xxxx xxxxxxxxxx Xxxxxx xXX Xxxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx.

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

XXXXXXXXX: Xxxxxx xxxxx xxx Xxxx, xxxx xxxxxx xxxx Xxxxxx xx xxx Xxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxx xxxxxx xxx xxx xxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxx xxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx XX Xxxxxxxxxxxxx xxx xx.xx.xxxx, xx X xxxxxx, xxx.x.

Xxxxxxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx: Xxxxxxxxxxxxxxxxx.

 

3. Behinderte und Pflegebedürftige:
Welche Pflegegrade der Hilflosigkeit entsprechen

Xxxx Xxxxxxxx, xxx "xxxxxxx" xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx "X" xxxxx, xxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx:

  • Xxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx "X" xxxxx Xxxxxxxx xxx xxx xxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxx x xxx XXX xxx xxx Xxx. x XXxXx. Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx "X" xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx XXX xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xx Xxx. x XXxXXx.
  • Xxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxxxx, xxxxx Xxxxxxxx xxx xxx XxxxxxxXxxxxxxxxxxx xxx xxx XXX. Xxx Xxxxxx xxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxx. x XXxXx. Xxxx xxxxxxxx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx "X" xxxxxxx xxxx xxx Xxxxxxxxxxx XXX xxx.

Xxxx xxx x.x.xxxx xxxx xxx xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxx Xxxxxxxxxxx. Xxx Xxxxx xxx, xxxxxx xxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx "X" xxxxxxxxxxx. Xxx Xxxxxxx xxxxxx: Xxx Xxxxxxxxxxx "X" xxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxx x xxx x xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxxx.

Xxx xxxx Xxxxxxxxxx x xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx XXX xxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx XX xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx xxxx Xxxxxxxxxx x xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx XXX xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx XXX.

XXXXXXX xxx xxxxx Xxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xx "Xxxxxxxxxxxxxxxxxxx" xx Xxxxxx xx xxx xx. Xx xxx Xxxxxxxxx xxxx xxxxxx xxxxxxxxxx, xxxx xx xxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx x xxxx x xxxxxxxxx xxxx. Xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx Xxxx xxxx Xxxxxxxxx, xxxx xxx Xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx, xxxxxxx Xxx xxxx xxx xxxx xxxxxxxxxxx xxxxxx. Xxxxxx xxxxxx Xxx xxxxxxxxxxxxx Xxxxxxx xx xxx "Xxxxxx Xxxx" xx Xxxxx xx xxx xx.

Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxxxxxXxxxxxxxxxxx.

xxxxxx

4. Spenden:
Zahlungen im Rahmen des Crowdfunding steuerlich absetzbar?

Xxxxx..... xxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxx "Xxxxxxxxxxxxxxxxxxx" xxxx "Xxxxxxxxxxxxxxxxxxx", xxx xxxx xxxx Xxx xxx Xxxxxxxxxxxx. Xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxx, Xxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxx xXxxxxx x xx xxx Xxxxx Xxxxxxxxxxxxxx. Xx xxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx XxxxxxxxXxxxxxxxxxxx.

  • Xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxx XxxxxxXxxXxxxxxxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxx. Xxxxxx Xxxxxxxxx xxxx xxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx.
  • Xxx XxxxxxxxXxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xx xxx Xxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxx. Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxx xxx Xxxx xxxxxx xxx XxxxxxxxxxxxxXxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxx xxx xxxxxxxxx Xxxxxxx xxxx xxx XxxxxxxxxxxxxXxxxxx xxxxxxxx xxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx.

XXXXXXX xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxx xx Xxxxxx xxx XxxxxxxxXxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxX xxxxxxxxxxxxxx.

xxx Xxx XxxxxxxxxxxxxXxxxxx xxx Xxxxxxxxxxx

Xxxxx xxx XxxxxxxxxxxxxXxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxx xxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx.

Xxxxxxxxxxxxx xxx xxxx, xxxx

  • xx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxx,
  • xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xx. X. xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx,
  • xxx xxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx
  • xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxx. Xxxx xxx xxxxxxxxxxxx, xxxx xxx XxxxxxxxxxxxxXxxxxx Xxxxxxx xxxxx xxx Xxxxx xxx xxx Xxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx.

xxx Xxx XxxxxxxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxxxxxxxx

Xxxxxxx xx xxxx xxx xxx XxxxxxxxxxxxxXxxxxx xx xxxx xxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xx Xx. x XXx, xxx xxx Xxxxxxx xxxx xxxxxx Xxxxxxxx xxxxxxxxxxx xxx xxx xx Xxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx. X. Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxxx. Xx xxxxxx Xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xx xx Xxx. x Xxxx x Xx. x XXxXXx.

Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxx.

xxx Xxx XxxxxxxxxxxxxXxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx

Xxx xxx XxxxxxxxxxxxxXxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxx xx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx: Xxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

 

5. Spenden und Beiträge:
Neue Vereinfachungsregel für die Steuererklärung 2017

Xxxxxxx xxxx xxxxxxxxxxxxxx, xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx, xxx xxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxx xxxxxx. Xxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxx! Xxxxxx Xxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx. Xx xxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx, x.X. xxx Xxxxxxxxxxx.

XXXXXXX xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx: Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxx xxxxx xxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xxx xxx xxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx. Xxxx xxx xxxxxxxx xxx xx xxxxx Xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxxx xxx xx Xxx. x XXxXX xxxx, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

XXXXXXXXX: Xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxx xxxxxx. Xxxxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx. Xxxxxx Xxx xxxxxxx xxxxxx, xxxx Xxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx Xxx xxxxx xxx. Xxxx xxx Xxxxxxxxxxxxx xxxxxxx Xxx xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx.

Xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx. Xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxx xxx xxx Xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xx xxxxxxx. Xxxxx xxxxxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxxxx, xx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxx xx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x XXxXXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

 

III. Kinder

 

1. Unterhalt:
Wenn der bedürftige Sohn mit der Lebensgefährtin zusammenlebt

Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x xxx XXX xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxxxx Xxx xxxx xxxx xxxxxx Xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxx xx xxx Xxx. x XXxXx.

Xxxxxxxxxxxxx Xxx Xxxxx Xxxx xxxxxxxx xxx xx Xxxxx, xxx xxxx xx Xxxxxxxxxxxxxxxx xxx. xx Xxxxxxx xxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxx xxx Xxxxx, xx Xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx Xxxxx Xxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

Xxx Xxxx: Xxx Xxxxxx xxxxxxxxxxxxx xxxxx Xxxx xx Xxxxxxx xxxxxxxxxx xxx x xxx XXX xxx xxxxxxxxxx xxxxxxx xxx Xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxx. x XXxX. Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx, xxx xxx xxx Xxxx xxxxxxxxxxxx, xxxxxxxxxxxx xxx xxx xxxxx Xxxxxxx xxx xxxxxxxxxx x xxx XXX xxx xxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxx xxxxxx xxx xxxxxxxxx Xxxxx xx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x xxx Xxxx xxxxxx xxx xxx xxxxx xxx xxxxxxxx xxxxxxxxx. Xx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xx,xx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxx. Xxx xxxxxx xxxx, xxxx xxx Xxxxxx x xxx XXX xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxx xx xxx XXX x xx,xx xx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx x xxx XXX xx xxx Xxxx x xx,xx xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxx xxxxxxxxxxx: Xxx Xxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxx xxxxxxxxxxx, xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx xxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxx Xxxxxxxx xxxxxxxx xxxxxx xXX Xxxxxxx xxx x.x.xxxx, x X xxxxxxx, Xxxxxxxx XX X xxxxxx.

  • Xxx Xxxx: Xxxxxx xxxxxxxxxxxxx xxxx Xxxxxxx, xxx xx xxx Xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxx xxx xxx Xxxxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxxxX. Xxx xxxxxx Xxxxxxxxxx xxx xxx xxx Xxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxx, xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxx, xxxxx xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxx XXxxxX xxxx xxxxx xxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxx. xxxxxxxx xxxxxx.
  • Xxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx XXX, xxxx xxx Xxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXxxxXx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx "xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx", xxxxxxx xxxxx xxx XXxxxXxXxxxxxxxxxxx xxx Xxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:Xxxxxxxxx: Xxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx

 

2. Kindergeld:
Wann Berufsausbildung und Kindergeldanspruch genau enden

Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx. Xxx Xxxx xxxxxxxx xxxx xx Xxxxxxxxxxxxxxxx, xxxxxxx xx xxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxx xxx xxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx. Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxxxxx, xxxx xxx Xxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxxx.

Xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx

Xxx XXX xxx xxxxxxxxxxx, xxxx xx xxxxxx Xxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxx xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xx xx. Xxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xx xx. Xxxx xxxxxxxxxxx xxxxxxxx, xxx xxxx xx Xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xx Xxxxxx xxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx. Xx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx x.x.xxxx xxx xx.x.xxxx xxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxx XxxxxxXxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxx xxx x.x.xxxx xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx "xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx" xx xxxxxxx. Xxx Xxxxx xxxxxxxx Xxxxxxxxxx xxxx xxxx xxx Xxxxx Xxxxxx, xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xx, xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxxxxxx xxx. Xxx xxx xxx xxxx xxx Xxxxx Xxxx.
  • Xxxx Xxxxxxxxxx xxx XXXxXxxxxxx xxxxx xxx Xxxxx xxxx xxxxx Xxxxxxx Xxxxxxxxxx xxxx xxxx xxxx xxx Xxxxx Xxxxxx xx. Xxx Xxxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xx Xxxxxxxxxxx xxx xx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxxxxxx. Xxxxx xxxxx, xxxx xxx Xxxxxxx xxxx xx x. Xxxxxxxxx xxxxxx xxxxxxx xxx, xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxx. Xxxx xx xxxxxx Xxxxxxxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:Xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx.

 

IV. Nebentätigkeit

 

1. Vereinsbesteuerung:
Neue Vordrucke für die Gemeinnützigkeitserklärung

Xxxxxxxxxxxxxx Xxxxxxx xxxx xx xxxxxxxx Xxxxxxx, xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxx, xxxxxxx xx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxx xxxxx "XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx". Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxxx "xxxxxxxxxxx Xxxxxxxxxxxxx" xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx, xxxxxxxxxx xxxxxx xxxx xx Xxxxxx.

Xxx Xxxxxxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xXxxxxxxx Xxx xx xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxx xxxxxxxxx xxx, xxxxxxxx xxx xx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx, xxxx Xxxxxxx xx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxxx xxxx xx xxxx xxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxx "XXx x" xxxx xxx Xxxxxx xxxx xxx "Xxxxxx Xxx" xxxxxxx. Xxx xxxxxxxxx "Xxxxxx Xxxxxxxxxxxx" xXxxxxxxx Xxx x Xx xxxxxxxxx, xx xxxxx xx xxx "Xxxxxx Xxx" xxxxxxxxx xxx xXxxxxxxxxxxxxxxx xxxxxx xxx xx.x.xxxxx.

  • Xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx Xxx xxx Xxxxxxxxxx. Xxxxxx xxxxxxxx Xxx xx Xxxxxxxxx xx Xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx.xxxxxx.xx. Xxxxx xxxxxxxx Xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxxx Xxxxxx xxxxxx xxxx.
  • Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xx Xxxx Xxxxx xxxx xxx Xxxxxxxxxx. Xxxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxxxxxxx xxx, xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxx xxxx.
  • Xx xxx Xxxxxxx, xx xxxxx xxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxxx Xxx xxx Xxxxxxxxx xxxxxxxxx xx Xxxxxxxxxx xxxxxxx.
  • Xxxx xxxxxxxxxxx Xxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xx XX xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxxxx xxxxxxxx. Xxxx xxxx xxxxxxxxxxxxx xxxxx xxx XxxxxxXxxxxxxXxxxxx xxx xxxxxxx xxxxx xxxxxxxx.

Xxxx xxxxxxx Xxx xxx xxxxxx Xxxxxxxxxxxxxxx "XXX x" xxx xxx "Xxxxxx Xxx" xxxxxxxx.

 

V. Kapitalerträge

 

1. Thesaurierende Fonds:
Wie hoch ist die steuerpflichtige Vorabpauschale für 2018?

Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxxxxxx xxxxxx xxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxx xxxxxxx xxxx xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxx Xxxxxxx xxxx xxx. Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxx xxx, xxx xxxx xxxxx Xxxxxxxxxxxxxx xxx.

Xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxx, xxx xx xxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxx, x.x. xxxx xx Xxxxxxxxx xx xxxxxxxxxx xxx.

  • Xxx Xxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx. Xxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxx xxx xxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxx. xxx Xxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxx xxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxx.

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

XXXXXXX xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxx: Xxx Xxxxxxxxx xxxx xxxx xxxxxxxx x,xx Xxxxxxx. Xxxxxx Xxxxxxxx xxx xxx Xxxxxxxx Xxxxxxxxxx xxx xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. xx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx x,xxx Xxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxX xxxxxxxxxxxxxxxx.

  • Xxx XXX xxxx xxxx xxxxx xxx, xxxx xxxxx Xxxxx xx xxxx xxxxx Xxxxxx xxx xxxxxxxxxx x,xxx Xxxxxxx xxx Xxxxxxx xxx x,xx Xxxxxxxx xxxxxxx. Xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xxx Xxxxxx xxxxx. Xxxxxxxxxxxxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxx xxx xxx. Xxxxxxxxxxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxxxx xxxxxxxxx xxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxx: Xxxxxxxxxxx x xx x xxx xxxxxxxxxxx Xxxxxxxxxxx x Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxx xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xx: Xxxxxxxxxxxxxx x Xxxxxxxxxxx x Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxx, xx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx. Xxxxxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxx xxx xxxxxx xxx xxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxx xxxxxx. Xx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxx xx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxx xx xxxx.

 

2. Auslandsbeteiligungen:
Verschärfte Meldepflichten ab 2018

Xxxxxxxx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx xxxxxx, xxxx

  • Xxx xxxxx xxxxxxxxxxx xxxxxxxxxx xx xx x xxxx xxxxxxxxx xxxxxxxxxx xx xx x xx Xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxx
  • xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xXxxxxxx xxxx xxx xxx xxx XXX xxxxxxxx.

XXXXXXX xxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxx Xxxxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxxxxxx: Xxxxxxxx xxx xxxxx xxx xxx Xxxxxx xx xxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxx. Xxxx xxxx xxxxxxx xxxxxxx xx Xxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxx, xxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxx xxxx. Xx xxxxxx xxx xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx, xxxxx xxxx xxxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx. Xx xxxxxx xxxx xx xxxx xxxxxxxxx

  • xxx Xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx, xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx.
  • xxx Xxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx XxxxxxxxxxxXxxxxxxxxxxx xxxxxxxx xxxxxxx.

XXXXXXXXX: Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx x Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxxxx xxx. Xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx: Xxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxx xxxxxx xxx xxx Xxxxxx xxx xx Xxxxxxx xxx xxx Xxx. x XXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xx xxx Xxx. x XX

 

VI. Eigenheim und Vermietung

 

1. Sturmschäden:
Schäden am Haus durch Orkan "Friederike" steuerlich absetzbar

Xx xx. Xxxxxx xxxx xxx xxx Xxxxx "Xxxxxxxxxx" x xxx xxx Xxx xxxxx xxx Xxxxx xxxx xxx xxxxxxx xxxxxxxx Xxxxx "Xxxxxx" x xxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxxxx xx Xxxxxxxxx xxxxxxxxxx x xxx xxxxxx xxxx xxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxx xxxxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxx xxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxx x xxxxxxxx. Xxx xxxx xxxx, xxxx Xxx xxx xxxx xxx Xxxxxxxx xxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxx, x. X. xxxxx Xxxxxxxxxxxxxxxxx, xxxx xxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxx Xxx xxx Xxxxxx xxxx xxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxx

Xxx xxxx Xxx xxxxxx: Xx, Xxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx Xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxx xxxxxx. Xxxx xxxx xxx xxxx xx xxxxx Xxxxxxxxxx, xxxx xxxxx xxxxxxx Xxx xxxx xxxxxx xxxx xxxxxxxxx Xxxxxxxxx x xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx x xxxxxx xxxxxx. Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxx, xxx xxxxx xxx "xxxxxxxxxxxxx Xxxxxxxx", xxx Xxxxx, xxxxxxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx, xxxx xx Xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx Xxxxx Xxxxxx xxxx xxxxxxx, xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx: Xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx xxxxxxx. "Xxx Xxxxx xxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx" xX xx.x Xx. x XXxXx.

XXXXXXXXX: Xxxxxx Xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxxxxx, xxxxxxx Xxx xxx Xxxxxxxxx xxxxxxxxx: Xxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxxxxx xxxxxxxxxxxx, xxxx "xxxx xxx. Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx X xx.x Xx. x XXxX xxxxxxxxx" xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx xxxxxxxxx XXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxxx xxx Xxxx xxx Xxxxxxxxxxxx, xxx xxxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxxxxxx Xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xx Xxxxxxxx xxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx xx x xxx XXX xxx xx x, xxxxxxxxxx x xxx XXX, xxxxxxxxx. Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx. xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxx xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx. Xxxxxx Xxx xxxxxx, xxxx Xxx xxxx xxxxxxxxx xxxx Xxxxxxxx xxxxx xxxxxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxx Xxxxx xxxxxx xxxxxxxx xxx xxx. Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

x Xxxxxxxx xx Xxxxxxxxx

x Xxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx

 

2. Geerbte Immobilien:
Erbe kann Abschreibungen des Erblassers fortführen

Xxxxxxxxxx Xxxxxxxxxx xxxxxx "xxxxxxxxxxxxx", x.x. xx xxxx xxxx "Xxxxxxxxx xxxx Xxxxxxxxx" xXxXx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xx xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxx xxxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxx xxx XxxxxxxXxxxxxxxxxxxx xxxxxxxx.

Xxx xxxx xxxx xx Xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx Xxxx xxx Xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx

Xxx xxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx: Xx Xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxx xxx Xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xx xxx XXxXXx. Xxx XxX xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxx, xxxx xx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxx, xxx xxxx xxx xxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx XxXxXxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxx xxx XxX xxxx xxx Xxxx xxxx Xxxxxxxxxx xx xxxxxx Xxxxxx x xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx x xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxx xxxxx, xxxxxxx xxxx xxxx xxx Xxxx xxxx Xxxxxxxxxx xxx, xxxx xxxxxx xxxxxxx XxX xxx Xxxxxxxxxxxxxx xxxxxxxx.

Xxxxxx xxxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxx xxxxxxxx xxx xxx xx xxxxxxxxx: Xx xxxxxx Xxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxx xxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxx xxxxxxx Xxxxxxxxxxxx.

 

VII. Renten und Pensionen

 

1. Abschlagsfrei in Rente:
Bei freiwilliger Nachzahlung unbedingt Fristen beachten!

Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxXxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xx xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxx. Xxxx xxxxx xxxxxxx Xxxxxxx xxxxxxxx xxxxxx: Xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxx xxx xx. Xxxxx xxx Xxxxxxxxxxx xxxxxxxx.

Xxx xxxxxxxxxxxxxx Xxxxx xxx xx xxxx xxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxx xxx x.x.xxxx xxxxxxxxxxx. Xxxxx xxx xxxxx xx Xxxxx xxxxx xxxxxxxx xxxxxx, xxx xxx Xxxxx, xx xxx xxxx Xxxxx xxxx Xxxxxxxxxxxxxxx, x.X. xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx.

Xxx Xxxx: Xxx xxxx xxxxxxxx Xxxxxxx xxx xx Xxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxx xxxx xxx xx xxxxxxxxxx. Xxxxxxxxxxxxxxxx xxxxx xx xx xxxxxx Xxxx xxxxx, xx xx xxxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx. Xxxxxxx xxxx xxxxxxxxx Xxxx xxxxx xx xxxxxxx, xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx x.x.xxxx xxx xx Xxxxxx xxx xxx Xxxxxxxxxxx xx Xxxxx xx xxxxx.

Xxxx xxxx xxx x.x.xxxx xxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxx xxx xx Xxxxxx xxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxxx. "Xxxxx xxx xx"x, xxx xxxx Xxxxxxx xxxxxxxxx xxxx xxxx xxx Xxxx xxxxxxx Xxxxx xxxxxxxxxx xxxxxx. Xxxxxxx xxxxxxxxxx xxx Xxxxxxx xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx "Xxxxx xxx xx" xx xxx x.x.xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxx xxxx xxx Xxxxxxx xxxx x.X.x. x.xxx Xxxx, xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx. Xxx Xxxxxxxxxx xxxxxx xxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxx xx xxx x.x.xxxx xxxxxx xx xxx xxx Xxxxxxxxxxx xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxx xxx xx xxxx xx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxx xxxx xxxx xxxx xxxxx, xxxx xx xx xxxxxxxxxxxxxxx xxxxxx Xxxxxxx xxxx XXX XxxxxxXxxxxxxxxxxx xxx xx.xx.xxxx, X xx X xxxxxxxx.

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

XXXXXXXXX: Xx Xxxxxxxxxx xx xxxxxxxxx, xxxxxx xxx Xxxxxxx xx Xxxxxxxxxxx xxx xxxxxx Xxxxxx xxxxxxx xxxxxxxx xxxxxxx xxx xxx xx Xxxxxx xx xxx xxxx xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxxxx xxxxxxx. Xx xxxxxx xxxx xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxx, xx xxx Xxxxxx xx xxxxxxxxxx. Xxx Xxxxxxx xxxx xxxx xxxx: Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxx xxxxxx, xxx xxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxx xxxxxxxxx, xxx xxx xxxx xxx Xxxxxxxxxxx xxxxx xxx xxx Xxxx xxxxxxxxxxx, xx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxxxx xxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:Xxxxxxxxxxx Xxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

 

2. Krankenversicherung:
Kleine Betriebsrenten und Kapitalzahlungen beitragsfrei

Xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxx. Xxxxxxxxx xxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, x. X. xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxx, xxx xxx xxxx xxxxxxx xxxxxxxxxxxx xxxxx. Xxxx xx xxxx xxxx Xxxxxxxxxxxxxxxxxxx:

  • Xxxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxxxxx xxx xxxx "xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xx XXX XX" xxx xxx x.X.x. xx xxx Xxx. x XXX Xx.
  • Xxxxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxxx xxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx xxx xxx xxxxx Xxxxx xxxxxxxxx Xxxxxx xxxxx xxxxxx xxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxx Xxx xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx.

XXXXXXX: Xx Xxxx xxxx xxxxxxx XxxxxXxxxxxxxxxxxxx xxx xx xxx,xx XXX xx Xxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx: xxx,xx XXXx. Xx xxx xxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxx,xx XXX xx Xxxxx xxxxx: xxx,xx XXXx. Xxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxx xx xx xxx XXX xxxxx: xx xxx XXXx, xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX: Xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxx xxxx xxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxx xx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

 

VIII. Ausland

 

1. Ausländischer Arbeitslohn:
Sozialversicherungsbeiträge jetzt doch absetzbar

Xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xx Xxxxxxx xx.X. xx Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx Xxxx xx Xxxxxxx xxxxxx. Xx xxx Xxxxxxxxxxx xxxx xx xxxxxxxxxx xxx, xxxxxx xxx xxx Xxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xx. Xxx xxxxx Xxxxxxxxxx xx Xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxxx XXX, xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xx xxxx xx xxxxx xxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx, xxx. xxxx xxx xxx Xxxxxxxxx.

Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx xxxxx XXXxXxxxx xxxxxxx xxx xxx Xxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxx xxxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xx xxxxx XxxxxxXXXxXxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxx.

Xx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxx:

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

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3. Grenzgänger Schweiz:
Umrechnungskurs für die Einkommensteuer 2017

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