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:

  • Firmenwagen: Vorteile durch Einzelbewertung nutzen
  • Ebay: Wer gilt bei Ehegatten als Verkäufer?
  • Fotovoltaikanlage: Vorsicht bei Erwerb durch Personengesellschaften
  • Privatlehrer: Umsatzsteuerfreiheit durch Berufung auf EU-Recht

Hier geht es zum gesamten Inhaltsverzeichnis und zu Ihrem SteuerSparbrief (Hinweis: Die PDF-Datei zum Ausdruck finden Sie unterhalb des Inhaltsverzeichnisses):

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I. Beruflicher Bereich

 

1. Firmenwagen:
Vorteile durch Einzelbewertung nutzen

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2. Betriebsfeier:
Transferkosten sind kein geldwerter Vorteil

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3. Arbeitszimmer:
Alle Einsprüche wegen teilweiser privater Mitbenutzung erledigt

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4. Dienstliche Fahrten:
Neue Werte für geschätzte Treibstoffkosten im Jahre 2017

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5. Buß- und Verwarnungsgelder:
Übernahme durch Arbeitgeber ist steuerpflichtig

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6. Direktversicherung:
Kein Kündigungsanspruch in bestehendem Arbeitsverhältnis

Xxxxxxxxxxxx, xxx Xxxxxxxxxx xxxxxx, xxxxx xxxxxxxx xxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xXxxxxx xxx xx.x.xxxx, x XXX xxxxxxx. Xxx xxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxxxxxxx xxxx xxxx xxxxxxxx xxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx.

Xxx Xxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxx xx Xxxx xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xx. x.xxx XXX xx xxxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx, xxxxxxxxxxx. Xxx Xxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxx xxxx. Xxx xxxxxx Xxxxx xxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xx xxxx xx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxx. Xxx Xxxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxx. Xxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx, xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxx xxxxx xx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xx xxxxxxxxx, xx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxx.

 

II. Privater Bereich

 

1. Krankheitskosten:
Kürzung um die zumutbare Belastung verfassungsgemäß

Xxxx Xxx xx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, x.X. Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx., xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xx. Xxxx xxx Xxx Xxxxxxxxxxxx, xxx Xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxx xxxxx. Xxx xxxxxxxx, xxxx xxxxx Xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxx "xxxxx xxx Xxxxx xxxxxx" xxx xxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx. Xx xxxx xxxxxxxx x x xxx x x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx.

Xxx Xxxxx xxx, xx xxx Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xx Xxxxxxxxx xx xxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx x xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xx Xxxxx xxxxxx xxxxxxxxxx Xxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxx x xxx xxx xxxx xxxxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxx xxxxxxxxx Xxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xxx. Xx xxx xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx, xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxx xx xxxxxxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx x Xxxxxxx, xxx xxxxxxxxx Xxxxxxx xxx x Xxxxxxx xxx Xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXXXX:xxxxxx Xxxxxxx xx Xxxxx xxxx xxx xxx XXX xxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx xXXXxXxxxxxx xxx x.x.xxxx, XX X xxxxx xxx XX X xxxxxx. Xxx Xxxxxxxx, xx xxx Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxx, xxx xxxx xxx xx.xx.xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx XxX xxxxxxxx. Xxx xxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xx XxX xxxxxxx. Xxxxx xxxxxxx Xxxxxxxxxxxxxxx x xxx xxxxx xxxxxxx xxxx xxxx x xxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XX. Xxxxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx. Xxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxxx xxx xxx Xxx xxxxxx Xxxxxx xxxxxxxx xxxxxxx.

 

2. Prozesskosten:
Rechtsstreit wegen Kindesentführung steuerlich absetzbar

Xxxx xxxxx Xxxxxxxxxx xx xxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX x xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx x xxxxxxxxx, "xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxx xxxxx, xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxx xx xxxxxxx" xxx xx Xxx. x Xxxx x XXxXx.

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

  • Xxx Xxxx: Xxx xxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxx xx Xxxxxxxxxxx xxxxxxxx. Xx xxx Xxxxx xx xxxxxx Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx, xxx xx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxx x"Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXXxxx"x. Xxxx xxx xxxxxxxxxxxxxx xxxxxxx, xx xxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xx.xxx XXX.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x XXxX xxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx, xxx xx xxxx Xxxxxxxxxxxx xxx Xxxxxx xxx xxxxx Xxxxxxx xxx Xxxx xxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx xxx xxxxxxx Xxxxxxx xxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxxx xxxxx xxx XXXxXxxxxx xxx x.xx.xxxx, XXX X xxxxxx. Xx xxxxx xxxxxxx Xxxx, xx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxx, xxxxxxx xx xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxx.
  • Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx Xxxxxx xxxxx, xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxx xx xxxxxxx. Xxx Xxxxxxx xxxxxxxx xx xxx Xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxx. Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxx, xxxx xx xxxx xxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxx, xxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxxx.

XXXXXXXXX: Xxx xxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxx xxx Xxxxx xxxxxxx, xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxx xxx xxxxxx Xxxx xxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x XXxX xxxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxx.

 

3. Steuererklärung:
Anlage "Vorsorgeaufwand" selbst für Notare unverständlich

Xxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx, xxxxx xxxxx xxxxxxxx xxx xxxx xx Xxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxx xxxxxxxxxx xxxxxxx. Xxxx xxxx xxxxx xxxxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx x xx xxxxx Xxxxxxxxx x xxxxxxxxxxx, xxx xxx xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx xXXx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxx xxx Xxxxx xxxxx xx xxx Xxxx xxxx xxxx, xxx Xxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxx xxx xxxxx xxx Xxxx xxx Xxxxxx xxxxxx Xxxxxxxxx, xxxx xx xxxxxxx xx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxx xx xxxxxxx xXxxxxx xxx xx.xx.xxxx, xx X xxxxxxx Xx.

  • Xx xxx xxxxxxxxxxxxxxxxx Xxxx xxxxx xxx Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxx xxxx xxxxx "Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxx xxx x.x.xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx". Xxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxx xxxxx "Xxxxxxxxx xx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx". Xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx. Xxx xxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxx, xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx. Xxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx xxx xx xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxx.
  • Xxx Xxxxxxxxx xxxxxxxx xxxx, xxx Xxxxxxxxx xx xxxxxxx, xxxxxxx xxx Xxxxxx xxxxxxxxxxx xxx. Xx xxxxx xxxxx xxx Xxxx xxx xx xxx XX xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xx xxx XX xXxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxx, xxxxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxx. Xxx XX xxxxxxxx xxx xxxx xxxxxxxxx xxxx xx xxx XX xxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxx xxxxxxxxx. Xxxxx xxx xxxxxxxxxx xxxx xxxxxxx Xxxxxxxx xxx xxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx. Xxxxxx xxxxxx xx Xxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxx XX xxxxxx xxx Xxxxx xx xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxx: "Xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxx xxxxxxx, xxxx xx xxxx xxx xxx Xxxxxxx xxxx xx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxx, xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxx xxx xxx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx." Xxx xxxxxx xxxxxx xxxxxxx, xxx xxxx xxxxxx xxx Xxxxx xxxxx xx xxx Xxxx xxxx xxxx, xxx Xxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxx.

XXXXXXXXX: Xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxx xx xxx Xxxxxxxxxxxxxxxx xxx. Xxxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxx "Xxxxxxxxxxxxxxx" xxxxxx Xxxxxxxx xxxxxxxxxx, xxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xx xxx Xxx xxxx xxxxxxxxxxxxxxxxx xxx. Xx xxx Xxxxxx xxx XX Xxxxxxxxxxx Xxxxxxx xxxxx xxxx, xxxx xxxxxxxxxx xxxxxx, xx xxx Xxxxxxxx xxxxxxxxxx xxxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxx xXxxxxx xxx xx.xx.xxxx, X X xxxxx.

 

III. Kinder

 

1. Kindergeld:
Anspruch auf Kindergeld auch während der Untersuchungshaft?

Xxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxxx xx xxxxxxxxx, xxxx xxx Xxxx xx Xxxxxxxxxxxxxxxxx xxx xxx. xx Xxxx xxxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxxxx xxxxxxxx xxxxxx.

Xxxx xxx Xxxx xx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxxxxxx xxx Xxxx xxxxx xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx x xxx xxx Xxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xX xx.xx, Xxx. x XXxXX xxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx:

  • Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx x xxxxxxxx xxx xxxx Xxxxxxxxxx x xxxx xxxxxxxxxxxx, xxxx xxx Xxxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.
  • Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xx xxx xxxx xxxxxxxxxx xxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx. Xxxx xx xxxxxx Xxxx xxx xxx Xxxx xxxxx Xxxxxxxxxx xx xxxxxxxxx, xxxx xx x. X. xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxx xxx xxx xxxxxxx xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx "xxxxxxxxxxxxxxx Xxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxx Xxxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxx xx xxx Xxxx xxxx Xxxxxxxxxx xxxxxxx xxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxx xxx xx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxx Xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxx xxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxx, xxxx Xxxxxxxxxx xxxxxxxxxxxxxx, xxx xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxx xxxxx xxxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx.
  • Xxxx Xxxxxxxxxx xxx XXX xxx xxxxx xxxxxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxx. Xxxx xxxx xx Xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx. Xxx Xxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xx xxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxx.
  • Xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx XXX xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxxxxx xx xxxxx, xxxx xxx Xxxx xxxxxxx xxxxxxxxxxxxxx xxxx xxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxx xx xxxxxxxxx xxx. Xxxxxxxxxxxxx xxx xxxxxxxx xxxx, xxxx xx xxxx xx xxxx xxx "xxxxxxxxxxxxxxx Xxxxxxxxxxxxx" xxx Xxxxxxxxxx xxxxxxx. Xxx xxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxx Xxxx xxxxxxxxxxxxxx xxxx xxx xxxxxxxx xxxx. Xxx xxxxx xx xxxxxx Xxxxx xxxx xx xx Xxxxxxxxxxx: Xxx Xxxx xxx xxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xxxxxxxxxxx!

XXXXXXXXX: Xx xxxxxxx xxxxx xxx Xxxxx, xx xxx Xxxx "xxxxxxx Xxxxxxxxxxxxxxxxxx" xxxxx xxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxx xx xx Xxx. x Xx. xx XXxXx. Xxxxxx xxxxx xxx XXX xxxxxx xxx, xxxx xxx Xxxx xxxxxxx xxxx xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxx xxxxxx Xxxxxxxxxxx xxxx xxxxxxxx xxxx. Xxxxx: Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx xx xxxxxxx, xxxx xxx Xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxx xxxxx Xxxx xxxx xxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xx Xxxxxxxxxxxxxxxx.

 

IV. Nebentätigkeit

 

1. Ebay:
Wer gilt bei Ehegatten als Verkäufer?

Xxx XxxxxxxXxxxxx xxx "xxxxxxxxxxxxxx Xxxxxxxxxxxxxx" xxxxx Xxxx xxx Xxxxxx xxxxxx xxxxx xxxxxx xx xxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxx. Xxx xxxxxx xxx Xxxxxxx xxxxx x xxxxxxxxx xxxxxxxx x Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx. XXX xxx xx.xx.xxxx, XX X xxxxx xxx XX Xxxxx x. x.x.xxxx, xx X xxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxx x xxxxxxxxxxxxxx xxxx. xxx Xxxxxxxx XX Xxxxx xxx xx.x.xxxx, x X xxxxxxxx.

XXXXXXX xxx xxxx xxx Xxxxxxxxxxxxx xXXx XxxxxxXxxxxxxxxxxx xxx xxx Xxxxx xxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxx xxxxxxxxxxx xxxx, xxxx xxxx xxxxxx xxx xxxx Xxxxxxxx xxx. xxxxxx xxx Xxxxxxx xxx xxxxxx xxx Xxxxxxx xxxxxxxxx, xxx XxxxxXxxxx xxxxxxxxxxxx xxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxxxx. Xxx Xxxxxxx xxx xxxxx Xxxxx xxx xxxxxxxx, xxxx xxxxx xxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxxxx, xxxxxxx xxxx xxxxx xxxxxxx xxx Xxxxxx xxxxx. Xxx xxxxxx: Xxx xx xxxxxxx Xxxxx xxxxxxx Xxxxxxxx xxxx Xxxxx xxxxx Xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx Xxx Xxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxx: Xxxxxxxxx xxxx xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx, xxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxx xxxxx Xxxxxx xxx Xxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxxxx Xxxxxx xxx xxxxx xx.xxx XXX xxx Xxxx Xxxxxxxxxxxx xx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxxx.

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

XXXXXXXXX: Xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx: Xxxx xxx Xxxxxxxxx xxxxx Xxxx xxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxx. Xxxxx xxxxxxx xxx Xxxxxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxx" xxxxxxxxxx xxx xx xxx "Xxxxxx X" xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxxx Xxxx: Xxx Xxx xxxxxxxxxx xxxxxx xxxxxxx

 

2. Nebentätigkeit:
Freibetrag auch für nebenberufliche Fahrer eines Pflegeheims

Xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxx, Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx xxx xx x.xxx XXX xx Xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxx Xxxxxxxxxx xxx xx, xxx xxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx Xxxxxxxx xx xxxxxx xxx xxxxx Xxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx xxxxxxxxxx. Xxx xxxx xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx "Xxxxxxx" xxxxxxx xx x Xx. xx XXxX xxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx x.xxx XXX xx Xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx x.x.xxxx, x X xxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxxxxxxxx xxxxxx x.x. xxxxxxxxxxxxxxx Xxxxxxxxxxx xx. Xxxxx xxxxx xxxxxxxxxxxxxx xxxxxxx Xxxxxx xxx Xxxxx xx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xx xxx xxxxxxx xxx xxxxxx xxxxxx xxxxxxx xxxxxxx. Xxx Xxxxxx xxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxx xxx Xxx xxx xxxx Xxxx xxx Xxxxxxxx. Xxx Xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx x.xxx XXX xxxxxxxxx. Xxx Xxxxxxxxxxx x xxx Xxxx x xxxxx, xxx Xxxxxxxxxxxx xxxxxxx xx Xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxx xx x Xx. xxx XXxX.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxxxxxxxxxx xxx xxx xx x.xxx XXX xxxxxxxxxx. Xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxx xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxxx Xxxxxx xxx xxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxx xxxxx xx xxx xxxxxx Xxxxxxxxxxxx. Xxx xxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxx. Xxxxxx xxxxxxx "xxxxxxxxxx xxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx". Xxxx xxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx. Xxxxx xxx Xxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxx xxxx Xxxx xxx Xxxxxxxx, xxxxxxx xxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx. Xxx Xxxxxx xxxxx xxxxxxxxxxxxxx, xx Xxxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxx xxxxxxxxxxxx, xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:Xxxxxxxxxxxxxxxxx: xxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX.

 

V. Kapitalerträge

 

1. Wandelanleihen:
Umtausch der Wandelanleihe in Aktien

Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxx, xxx Xxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx. Xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx xx.x:

  • Xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxx xx Xxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx, xx xxx Xxxxxxx xxx xxx xxxxxxx, xxx xx xxxxxxxxxxxxx xxxxxxxxxx xxx. Xx Xxxxxxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxx xxxxx xxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxx xx Xxxxxx. Xxx xxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxx. xx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx xx Xxx. xx Xxxx x XXxXx.
  • Xx Xxxxx xxxx xxx xxx XXX xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxx" xxx Xxxxxx xx Xxxxx xxx xx xx XXxX xxxxx. Xxxxxx xxx Xxxxxx xxxx xxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxx, xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xx xx Xx. x XXxX x.X.x. xx xx Xxx. x Xxxx x Xx. x XXxXx. Xxx Xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxx xx xxxxx Xxxxxx xxxxx Xxxxxxx xxx xxxxx xxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx. Xxxx xxx Xxxxxx xxx Xxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxxxx xxx XXXxXxxxxxx xxx xxxx xxxxxxxxx xx xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xXxxXxx XxxxxxxxxxXxxxxxxx xxx xx.x.xxxx, Xxxxxxxx XXx xxxxxxx, XX xxxx x X xxxx x xxxx.

Xxx xxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxx xxxxx xxx xxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xx xx xxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxx xxx xxx Xxxxxx xxx Xxxxxx xxxxxxx xxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx. Xxxxx xxx Xxxxxxxx xxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxx xx Xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xXxxxx xx.

 

2. Kontenabruf:
Zulässig jetzt auch für Vollstreckungsbehörden

Xxx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxx, xxxxx xxx xxxxx xxxxxxxxxxx, xxx xx xxx xxxxx Xxxxxx xxx Xxxxxx xxx, xxxx xxxx xxxx Xxxxxxx xxx Xxxxxx xxxxxxxx. Xxxx xxx x. Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxx xxx xx xxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx, xxx xxxxxxx Xxxxxx xx Xxxxxxxxxxx xxx Xxxxxxx Xxxxxx xxx Xxxxxx xxxxxxxxxx. Xxx xxx xxx xxx. Xxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x xxx x XXx.

Xxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xXXXxx xx xxxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xx xxxxxxxx xxx. Xxx Xxxxxxxxxxx xxx xxxxx xxx xxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxx Xxx. x Xx. x XXXx.

Xxx Xxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxx, xxxx xxx xx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx XXX xxxxxxxx. Xx xx.xx.xxxx xxx xxxxx Xxxxxx xxxxxxxxxx xxxxxx. Xxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxx.

XXXXXXX: Xxxx xxx x.x.xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxx xxxxxxxxx. Xxxxxxxx xxxx, xxxx xxx xxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx, xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxxxxxxxxxxx xxxxx xx xxxxxxxx xxx. Xxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxx XXX xxx xx Xxx. x Xxxx x XXx xxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

  • Xxx xxx xxxxx Xxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxx.
  • Xxx Xxxxxxx xxx xxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxx xx xxxx XXX xxxxx xxx Xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxx xxxxx xxx xxxxxxxxxx xxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xx "xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx". Xxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx.
  • Xxxxxxxx xxxxxx xxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx XXXx xxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx, Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx XXXx xxxxx xxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx XXXxXxxxxxxXxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XXXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxx xxx Xxxxxx xxxxxxxx Xxxxxx xxxxxxxxx.

 

VI. Eigenheim und Vermietung

 

1. Vermietung:
Begünstigte Baumaßnahme an Gebäude im Sanierungsgebiet

Xxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxx, xxx xx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx, xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxx xx XXxXx. Xxx xxxxxx: Xxx Xxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxx x Xxxxxx xxx xxxxxxx x Xxxxxxx xxx xx xxx xxxxxxxxx x Xxxxxx xxx xxxxxxx x Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxx xxxxx xxxx, xxxx xx Xxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xXXXx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxx xxxxxxxxxx xxxxx, xxxxxxxxxxx xxxx xxxxxxx, xxxx xxx xxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. x, x XXxX xxxxxxxxx. Xx xxx xxxxxxxxxxx, xx xxx xxx xxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXxxxxx xxx xx.xx.xxxx, X X xxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxx xx xxxxx Xxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxx xxxxxx xxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx. Xxxxxxx xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xx xx XXxX xx.
  • Xxx XXX xxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xx xx XXxX xxx Xxxxxxxxxxxxxxxxxx x.X. xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx xx xx xx Xxx. x XXxX xxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxx xxx xxx Xxxxxxxxxxxx, xx xxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx, xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx x.X. xxx xx xxx XxxXX xxx. Xxxxxxxxxx x.X. xxx xx xx Xxx. x Xxxx x XXxX xxxxxxxxxxxxx xxx xx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx. Xxxxxx xxx Xxxxxxxx xxxxxx, xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx x.X. xxx xx xxx XxxXX xxxxxxxxxxxxx xxxxxx, xxx xxxxxxxxxxx xxxx Xxxxxxxx xxx XxxXX, xxx xxx Xxxxxxxx "Xxxxxxxxxxxxxx" xxx "Xxxxxxxxxxxxxx" xx xxxxxxxxx xxxx xxx xx xxxxxxxx xxxx xxx Xxxxxx xx xxxxxxxxxxxxxx Xxxxx xx xxxxxxxxxxx xxx.
  • Xxx xxxxxxxx xx Xxxxxxxxx: Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx: xxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxx xx xx xx Xxx. x XXxX xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx, xx xxx xxxx, xxx xxxxx xxxx xx xxx XX xxxxxxx xxx xxxxxxx xxxxxxxxx.

XXXXXXXXX: Xx xxx Xxxxxx xxx xxxx xxxxxxx Xxxxxxx xx xxxxxxxx, xxxx Xxxxxxxxx x xxxxxxxxxx xxxxxxxxxxxx x xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xx XXxX xxxx xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxx xxxxx xxxxxx. Xxxx xxxxx xxxx xxx Xxxxxx xxxxxxxx: Xxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxx xxxx xxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:Xxxxxxxxxx: Xxxxxxxxxxxxx xx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxx

xxxxxx

2. Schenkung:
Berücksichtigung von Sanierungskosten bei Gutachtenerstellung

Xxx xxxx Xxxxxxxxx xxxxxxxxx xxxxxxx, xxx xxxx xxxx xxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx x xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxx xxxx Xxxxx xxxxxxxxx, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxxxx xxxxxxxxx xxxxx. Xxxxxxxxx xxxxxxxx xxxx xxx Xxxxxx, xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxx xxxxxx xxx x xxxxxxxxxxxxx xxxx xxxxxxxx x Xxxxx xxx xxxxxxxxxxxxx Xxxxx. Xxxx xxx xxx xxxxx Xxxx xxxxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx, xxx xxxx xxxxxxxxx Xxxxxxxxx xxxx. Xx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx. Xx xxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xXxxxxx xxx xx.xx.xxxx, XX X xxxxxx: Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxx xx xxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxx xxxx Xx xxxxxxx Xxxx xxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx, xxxx xxxxxx xxxxx xxxxx xxx Xxxxxxxxx, xxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx

  • Xxx xxxxxx Xxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx "xxxxxxxxxxx Xxxxxxxxx" xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xx Xxxxxxxxxxxx xxx xxx xxxx xxx xx. xxx Xxxxxxxxxxxxxxx. Xxxxxxx xxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxxxxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxx.
  • Xxx xxxxxxx Xxxxx: Xxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxx, xxx xx xxxxxxxxxxxxxxxx xxx. Xxx xxx xxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx, xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxx xxxxxx, xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxx xx xxxxxxx Xxxxx xx xxxxxxxxxxxxxxxx xxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxx x.X. xxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxx xxx Xxxxxxxxx xxxx xxxx xxxx xxxxxxx, xxx xxxx xxx Xxxxxxx xxx Xxxxxxxx x xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx x xxx xxx Xxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxxxxx Xxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxx, xxxxxxx Xxx xxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxx xxxxxxx xx xxxxxx Xxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxx xxxx xx xxxx xxx, xxxxxxx Xxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx, xxxxx Xxxxxxxxx xxxxxxxxxxx xx xxxxxxx. Xxx Xxxxxx, xxx xxxxxxx xxxxxxxx x.xxx xxx x.xxx XXX xxxxxx, xxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxx, xxxxx xxxx xxx Xxxxxxxxx xx xxxxxx. Xxxxxxx: Xxx Xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxxx, xx xxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxx

 

3. Fotovoltaikanlage:
Vorsicht bei Erwerb durch Personengesellschaften

Xxxxx xxxxxx xxx xx xxx Xxxxxx xx xxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx Xxxxxx xxxxxx. Xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxx, xx xxx xxxx XxX, xxx xxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxx xxxxxxx, xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx xxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxx xxxxxxx xxx XxX xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxx xxxxxx: Xxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxxx XxX, xxxxxxx, "xxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxx: Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxx xxxxxxxxx: Xxx Xxxxxxxx xxx xxx xxxx Xxxxxxxx "xxxxxxxxxxxxxxx", xxx xxxxxx, xxx Xxxxxxx xxxx xxxx Xxxxxx xxx xxxxx xxxxxxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxx Xxxxxx xxx Xxxxx Xxxxxxx xxxxxxxxx xxx Xxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxx Xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx.xxx XXX. Xxx Xxxxxxx xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxx xxx Xxxxx xxx Xxxxx, xxx Xxxxxxxx xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx, xxx Xxxxxxxxxxx xxxx xxxx xx Xxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx.

Xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxx Xxxxxx, xx xxxxx xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxx xxxx, xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx. XxXx xxxxxxxxx.

Xxxxxxxx:
Xx xxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxx xxx.xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx.xxx XXX. Xxx Xxxxxxx xxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx. Xxxxxxxxxxxx xxxxxx xxx Xxxx xxx xxxxx XxxxxxxxxXxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx.xxx XXX xxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx.xxx XXX xxxx xxx Xxxxx xxx Xxxxx xxx xxx.xxx XXX xxxxxx. XxXx xxxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxx xxx.xxx XXX, xxxxxx xxxx xxxxxxx xxx.xxx XXX xx xxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxx "xxxxxxxxx" xxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx xx.xxx XXX xx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxx x.X. XXX xx.x.xxxx, XXXX X xxxxxx. Xxxxx Xxxxxx xxxx xxxx xxxxxxx xxxxxxxxxxxxxx, xx xxxx xxx xxxx xxxxxx xxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxxxx xxxx xxx Xxxxxxx xxx "Xxxxxxxxxx" xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxx, xxxxxxxxxxxxxxxxxxx XxX xxxxxxxxxxx xxxxxx. Xxx xxxxxx: Xxx xxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxXxXx xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxXxXx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxx xxxxx. Xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxxxx xxxx xxxxxx xxxxxxxxx xxxxxxxx xxx. Xx xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxx XxX xxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxx xx.x.xxxx, X xxxx. x. xxx Xx xx xxxxx Xx. xx.x.xx.

Xxxx xxx xxx xx xxx, xxxx xxx "Xxxx xx xxx Xxxxxxx xxxxxxxx" xxx, xxxx xxxxxxx xxxxx xxxxxx XxX xxxxxxxxxx xxxxxx xxx xxx xxx Xxxxxx xxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxx XxX xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xx xxxxx xxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxx xx Xxxxxxxxxx xxx xxxxx "Xxxxxxxxxxxxxxxxxxxx" xx xxxxx xxxxxxx "Xxxxxxxxxxxxxxxxxxxx" xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx. Xxx xxxxxxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxxx xxxx xx Xxxxxxx xxxxxx. Xxxx xxxxxxxxxx: Xxxxxxx xxxx xxx xxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx. Xx xxxx xxxx xxxxx xxxxxx xxxxxxxx xxxxxx, xxx xxxx xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxx, xxx xxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxxxx xxxx xxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxx xxx xxx xxxx xxxxxxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxx. Xxxxxxx xxxx xxx Xxx xxxxx xxxxx xxxxxxx xxxx.

XXXXXXXXX: Xxxxxxxxx xxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxx. Xx xxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx Xxxxxx xx xxx Xxxxx XxX xxxx xxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxx Xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx

 

4. Heizkostenabrechnung:
Rechte der Mieter zur Belegeinsicht gestärkt

Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxx. Xxxxxxx xxx Xxxxxx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxx xxx xxx xxxxx xx xxxxxxxxx Xxxxxx. Xxxxxxxx xxxxxx xxx xxxx xxx Xxxxxxxxx "xxxxxxxxxxxx". Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx.

XXXXXXX xxx xxxx xxx Xxxxxxxxxxxxxxxxx xXXXx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxxxxx Xxxxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxx. Xx xxx Xxxxxx xxxx xx xxxxx xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xXxxxxx xxx x.x.xxxx, XXXX XX xxxxxxx.

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

Xx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxx xxxxxx, xxx Xxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxx. Xxxxxx Xxxxxxx xxx xxxx Xxxxxxxxxx xxx XXX xxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxx xxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xx xx xxx Xxxxxx xx xxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxx xxx xxx xxx xxx xxxxxxxxxxxx Xxxxxx xx xxxxxx Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxxxxx xx xxxx xxxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxx xx Xxxxxxxxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx. Xx xxxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxx xxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx, xx xxxx xxxx Xxxxxxxx xx xxxxxxxxxxx, xx xxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx, xx xxxxx Xxxxx xxxxxxxxx xxxx xxxx xx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxx xxxxxx xxxxxxxx xxxx xxxx "xxxxxxxxxx Xxxxxxxxx" xx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx, xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxx xx xxxxxxx.

 

VII. Renten und Pensionen

 

1. Rentenanpassung:
Deutliche Rentenerhöhung zum 1. Juli 2018

xx Xxxxxxxxx Xxxxxxx xxxxxxx xxxx xxx x.x.xxxx xxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxx xxxxxx: Xxx xxxxxxxxxxxx Xxxxxx xxxxxxx xx Xxxxxx xx x,xx x xxx xx Xxxxx xx x,xx x. Xxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxx xx,xx Xxxx xxx xx,xx Xxxx xXxxxx xxx. xxx xx,xx Xxxx xxx xx,xx Xxxx xXxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxx xxxxxxxx:

  • Xxxxxxxxxxxxxxx: Xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx x,xx x xx xxx xxxxx Xxxxxxxx xxx x,xx x xx xxx xxxxx Xxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx x,xx Xxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx.
  • Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxx. Xx xxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxx xxxxxxxxxx xxx xxx xxx xxx. "XxxxxxxxXxxxxx" xxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxx xxx, xxxxx xxxx xxx Xxxxxx Xxxxxxxxxxxxxx xx xxxxxx Xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxx.

XXXXXXX: Xxx Xxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxx xxxxxxxxxxx. Xxxx xxx Xxxx xxxxx xxxxx xxx xxxxx xxx xxxxxxxx Xxxxxxxxx xx: Xxx xx Xxxxx xxxx xx Xxxxx xxxxxxxx xxx, xxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxx Xxxxxx Xxxxxxxxxxx. Xxxx xxx Xxxxx xxxx xx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxx xxxxxxxxxxx. Xxxxx xxxx Xxxx Xxxxx x xxxx xxxx xxx xxxxxxxx Xxxxx x xxxx Xxxx Xxxx xxx xxx Xxxxx xxxx. Xxxxxxxx xxxx xxxx Xxxxxxx, xxx xxx Xxxxx xxxx xx Xxxxxxxxx xxxxxx, xxx Xxxxx xx Xxxxxx xxxx xxx xxxxxxxxx Xxxxx xxxxxxx. Xxx xxxxxx: Xxx Xxxxx xxxx Xxxx xxxxxxxx Xxx xxxxxxx Xxxx Xxxx x xxx xxxxx xxxx xxxxx xxx Xxxxxxxxxx xxxx Xxxx.

Xx Xxxx xxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xXxxx xx,x x xxx xxxxxxxxx Xxxxxxxxxxx Xxxx. Xxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xx Xxx xxx Xxxx. Xx Xxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xXxxx xx xxxxxx Xxxxxxxxx xx xxxxxxxxx x,x Xxxxxxxxxxxxx xxxxxxxxx, xxx xx Xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxx Xxxxxxxxxxx xxxxxx xxxx xxx xxxx XXX XXx.

Xx xxx x. Xxxx xxxx xxxx xx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxx. Xx xxx Xxxx xxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xx xxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxx xxxx xx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.

 

VIII. Selbstständige

 

1. Privatlehrer:
Umsatzsteuerfreiheit durch Berufung auf EU-Recht

Xxxxxxx xxxx xxxxxx Xxxxxx xxxx xx xxxxx xxxxxx Xxxxxx xx xxx Xxxxx, xx xxx Xxxxxxxxxx xxx Xxxx, Xxxxxxxx, Xxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxx xxx, xxx xxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxxx xxx XXxXxxxx xxxxxxxxxxxxx xxx. Xx xxx XXxXxxxx xxx xxx xxxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx xXxXxXxxxXXx xx xxx xxxxxxxx Xxxxx xxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxxxxx xxxx xx xxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xXxxxxx xxx x.x.xxxx, X xxxx x.xxxxx Xxxxx. Xxxxxx xxxx:

  • Xxx Xxxxxxxxxxxxxxx xxxx XXxXxxxx xxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxx". Xxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx, xxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx, xx xxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxx. Xxx Xxxxxxxxxx xxxx xxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xx xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxx xxxxxxxxxxxx xx.X. xxxx Xxxxxxxxxxx xxxxxxx xxxx, xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xx xxxxxxx xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx.
  • Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx "Xxxxxxxxxxxx" xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xx xxx Xxxxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxxx xxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx.
  • Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxx xxx, xxx xxxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxx xx xxxxxxxxxx, xxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx. Xxxx xxx Xxxxx, xx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx, xxx xxx xxx Xxx xxx xxxxxxxxxx Xxxxxxxx xxx xxx xxxx xxxxxxxxx Xxxxxxx xxx xxxxxx xxxxxxxxxxx. Xx xxx xxxxx xxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxx xxxx, xxx xx xxxxx xxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxx, xxx Xxxxxxxx xxxxxxx xxxx, xxx xxxxxxx xxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxx xxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxx.
  • XxxxxXxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx, xx xx xxxx xxxx xxxxx xx xxxx Xxxxxxxxxxxx, xxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx. Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, XxxxxXxxxxxxx xxx XxxxxXxxxxxxx Xxxxx, xxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxxx xxxxxxxxxx, xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx xx xx XXX X xxxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxx xxx XxxxxXxxxxxx xxxxx XxxxxXxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx.
  • Xx xxxxxxxxxx Xxxxxxx xxx xxxxx xxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx x Xxxxxx xxxxxxxxx xxxxxx xXxxxxx. x.xx.x Xxx. x X.x XXxXXx.
  • Xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xx xxxx xxxxx Xxxxxxxxxxx, xxxxx xxxx xxx Xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx. Xxxx xxxxxxxx Xxxxxx xxx x.X. xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxx Xxxxxxxx xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx Xxxxxx. x XXxX xxxxxxx xxxx xxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxx xxx xx Xxxxxxxxxx xx xxxxxxx, xx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx Xxxxxxxx xxxxxxx Xxx, x.X. xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxxxxxxx. Xxxx Xxxxxxxxxxxxxxx xxxx XXxXxxxx xxxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxxx, xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx. Xxxx xxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxx. Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxx xxx, xx xxxxx xxx Xxxxxxxxxxx xxxx xxxxx, Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxx. Xxx xxxx xxxx, xxxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx, xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxx xxxxxxxxx xxx xxx xxxxx xx xxxxxxxxxxx xxxx.

XXXXXXX xxx xxx XX XxxxxxxXxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx x xxxx xxxx Xxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx. Xxxxxxxxxx xxxxxx xxxx xxx xxxx xxx Xxx. xxx Xxx. x Xxxxxx. x XxXxXxxxXX xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxx "Xxxxxxxxxxxx" xxxxx xx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxx, xx xxx Xxxxxxx xxx "Xxxxxxxxxxxxx" xxxxxxxxxxx, xxxx xx xxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xXxxxxxxxx xxx Xxxxxxxxxxxx xxx. Xxxxx xxxxx xxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxx. Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx. Xxx xxxx xxxxx Xxxxxxxx xx xxxxx xxx. xxxxx xxxx XxxX xxxxxxx, xxxxxx xxxx xxx xxx Xxxxxxxxx xxxxxxx.
Xxxxxxxxxxx xxxxx xxxx: Xxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx, xxx xx xxx Xxxxxxxx xxxxxxxxxxx xxxx, xxxx xxxxx xx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxx: Xxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxxxx xxx, xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xx xxx Xxxxxxxxx xxxxxxx xxxxxx. Xxx xxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxx xx.xxx XXX xxxxx xxxxxxxxxxx.
Xxx xxxxxxxx Xxxxxxx: Xx xxxx Xxxxxxxx xxx xxx XXxXxxxx xxxxxxxxxxxx xxxxxxxx xxx, xxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxxx. Xxx xxx xxxxx xxxxx xxxxxxxxxx.

 

2. Hotelübernachtung:
Prüfen Sie den korrekten Umsatzsteuer-Ausweis

Xxx xxxxxxx xx xxxxx Xxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxx, xxxxxx xxxxx Xxxxxxxx xxxxx xxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxx x xxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx x xxxxxxxxx, xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx x x xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xx. Xxxxxxxxx. Xxxxxxx xxx xxx Xxxxxxx xxx xx x xxxxxxxxxxxxxx xxx xxxx xxxxxxx. Xxx xxxx xxxxx xxxxxxxx, xxxxxx Xxxxxx, xxxx xxx xx x Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx "xxxxxxxx."

Xxx Xxxxxxxxxxx: Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxx xxx x x Xxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxx xx x. Xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx xxx "Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx". Xxx XxXX xxx xx xxx Xxxxxx, xx xxx xx xx xxx Xxxxxxxxxx xxx "Xxxxxxx Xxxxxxxxx XX" xxxx, xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxx Xxxxxxxx, xxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxxx xxxxxxxxxxx, xxxx xxxx xxxx xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx.

XXXXXXXXX: Xx xxxx xxxxx Xxxxxxxxxx xxxxxx xxxxxx, xxx xxxx xxxxxxxx. Xxx xxx xxxx xxxx xxx: Xxx Xxxxxxxxxx xxx xxxx xxxxxx xxxxx, xx xxxx Xxxxxxxxx xxxxxxxx xxxxxxxxx xxxx, xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx x x xxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxx xxxxxxxxxx xxxxxx xxx xxxx xxx xxxxxxxx Xxxxx xxx xxxx xxx x x xxxxxxxxxxxxxx, xxxx xxxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx. Xxx xxxxxx: Xxxxx xxx Xxxxxxxx, xxxxxxx xxx Xxxx xxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxx xxxxxxxxx.

 

3. Trauer- und Hochzeitsredner:
Künstlerische Tätigkeit mit ermäßigtem Steuersatz

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

  • Xxxxxx xxxxxxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx xx x xxxxxxx xXXX Xxxxxxxxx xxx x.x.xxxx, X xxxx XxxxxXx xxxx. Xxxx xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxx. Xxxx xxx Xxxxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxxx Xxxxxx x xxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx x xxxxx xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxx Xxxxxxxxxxxxx "xxxx. XxXx." xxxxxx, xxx xxx xxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx.
  • Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x x xxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxx xxx "xxxxxxxxxxxxx" xx xxxxxxxxxx xxx. Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxx "xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx" xxxxxxxx xx xx Xxx. x Xx. xx XXxXx. Xxxxxxxxxxx xxx, xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx, xxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx. Xx xxxxxx xxxx xxxxx Xxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxx xXXXxXxxxxx xxx x.xx.xxxx, X X xxxxxx.

XXXXXXX xxxxxx xxx XXX Xxxxxxxxx xxx xxxxx XXXxXxxxxx xxx, xxxxx xxxx xxxxxxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxx xxx Xxxxxxxxxx xxxx xxxx xxx "xxxxxxxxxxxxx" xx xxxxxx xxxx: Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx, xx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx. Xxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxxx xxxxx xxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x x xxxxxxxxx xxxxxx xXXX Xxxxxxxxx xxx x.x.xxxx, X xxxx XxxxxXx xxx.

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

XXXXXXXXX: Xxx xxxxx Xxxxxxx xxxxxxx xxx "Xxxxxxxxxxxxxx" xxxxxxxx xxxxxxxx xxxx: Xxx xxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxx "XxxxxxXxxxxxx" xxx "Xxxxxxxxxxxxxxxxx" xx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx.
Xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxx xxxxxx Xxxxxxx xxx Xxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxx" xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xXxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx. Xx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx, xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx "Xxxxxxxxx" xx Xxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxx xxx xxxxxxx xxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X x XX xxxx Xx. Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx x.x.xxxx xxxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxxx xxxx Xxxxxxxxxxxx xxxxx xxxx xx xxx XXX xxxxxxxxxxxxxxxxxxxxxx. XXXX: Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxx XXXxXxxxxxx xxx xxxx Xxxxxxxx xx xxx XXX xxx "Xxxxxxxxx" xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxx xxxxxxxxxxxx xxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx Xxxxxxxxx xxxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx. Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx.

 

VIII. Steuergrundlagen

 

1. Steuerzinsen:
Endlich hat der BFH doch Zweifel an der Verfassungsmäßigkeit!

Xxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxx xxx x Xxxxxxx xxx Xxxx, x.x. xxxx xxxxx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx x,x x xxx xxxxxxxxx Xxxxxxxxxxxxxx. Xxxx xxx xx xx Xxxxxx xxxxxxxxxx xxx xxx XXx.

  • Xxx Xxxxxxxx xxx x x x.x. xxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxxx, xx xxxx xxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxx Xxxxxx xxxx Xxxx xxx xxxxx xx Xxxxxxxxxxxxxx xxxxxx. Xx Xxxxxxxxx xxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx x x xxx xxx Xxxxx xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx XXXx.
  • Xxx Xxxxxxxxxxxxxxx xxxxx xx Xxxx xxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx x,x x xxx Xxxx xxx Xxxxx xxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx. Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxx xxx XXX xxx Xxxxxxxx xxxxxxxxx xxxx xxx Xxxx xxx x.xx.xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx xxx xxx xx.x.xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, X X xxxxxx. Xxxxxxx xxx xxx XXX xx Xxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx x Xxxxxxx x.x. xxxx xx Xxxxx xxxxxxxx xxxxxxxxxxxxxxxxxx xxx. Xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx x. Xxxxxx xxxxxxxxxx xxxx xxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXX X xxxxxx.

XXXXXXX xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxxxxx xxx xxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx "xx Xxxxx xxx Xxxxxx" xxxxxxxx: Xxxxx xxxxxxx x xxxx xxxxxx Xxxx xxx xxxxxxx "xxxxxxxx" Xxxxxxxx x xxx xxx x. Xxxxx xxx Xxxxxxxxxxxxxxxx "xxxxxxxxxxxxxx"Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx x xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxx! xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxx.

  • Xxx Xxxx: Xxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxx x,x Xxx. Xxxx xxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxx xxx x. Xxxxx xxxx xxx xx. Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx.xxx Xxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx "Xxxxxxxxxx xxx Xxxxxxxxxxx", xx xxx Xxxxx xxx Xxxxxx xxx x,x Xxxxxxx xxxx xxxxx Xxxxx xxxxxxxxxxxxxxxxx xxx.
  • Xxx XXXxXxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxxx. Xxxx xxxxx Xxxxxxxx xxx Xxxxxxx xxxxxxxx xx Xxxxxxxx xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxx, xx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxx. x Xxx. x XX xxxxxxxxx xxx xxx xx xx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx.
  • Xxx Xxxxxxx xxxxx xxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx x,x Xxxxxxx xxx Xxxxx xxx. x Xxxxxxx xxx Xxxx xxxxxxx xxxxxxxxxxxxxx xxx. Xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx, xxxxxxx xxxx xxxx xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx x Xxxxxxx xxx Xxxx xxxxxxxxxx xxxxxxxxxx.
  • Xxx Xxxxxxx xxx x. Xxxxxx xxxxxxxxxxxxx xxx Xxxxxxxx xxx x. Xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxx Xxxxxxxxxx xxx xxxx xx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx x Xxxxxxx xxxxxxxx xxx xxxx XXXxXxxxxx xxx x.xx.xxxx, XXX X xxxxxx. Xxxxxxxxx: Xx xxxx xxxx xxxxx xxx Xxxxx xxxxxx: Xxxxxxx xxx Xxxxx xxxxx xxxxxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxx xx.
  • Xxx Xxxxxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxx. Xxxx xx xxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx xx xxx XXX xxxxxxxxx.
  • Xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxx, xxxx xx xxxx xxx Xxxxx xxx Xxxxxxxxxx xxx x Xxxxxxx xxx Xxxx "xxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx" xxxxx. Xxx xxxxxxxxx Xxxxxxxxxxx, xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxx, xxxxx xxxxx xxxx. Xxxx xx xxxxxxx xxxxx Xxxxxxxxxxxx xxxx, xxx xx xxxxxxxxx Xxxxxx xxxxx Xxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xx xxxxxxxx. Xxxx xxxx xxx Xxxxxx xxxxxx xxxx xxxx Xxxxxxxx, xxxx xxxx xxxxxxxxxxxx "Xxxxxxxxxxxxxxxxx" x xx Xxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx x xxxx xxx Xxxx xxxxx xxxx xxxxxxx Xxxxxx xxxxxxxxx xxx Xxxxxxxxx xx xxxxx xxx. Xx xxxxxxxx Xxxxx xxxxxx xxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxx, xxx xxxx Xxxxxxxxx xxx x,x Xxxxxxx xxxx xxxxx Xxxxx xxxxxxxxxxxxx xxxxxxx.
  • Xxx Xxxxxxx xxxxxxx xxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx xxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxx xxxxx. Xx xxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx. Xxxxxx Xxxxxxxxx xxxxx xxxx xxxxxxxx, xx xxxxxxx xxx Xxxxxx xxxxxxxxxxx xxxx. Xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxxx, xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx x x x.x. xxxxxxxxx, xxxxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxx xX X xxxxx, XXX X xxxxx, XXX X xxxxx, XXX X xxxxx, XX X xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx XxX xxxxxxxx. Xx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx XxX xxxxxxx xxx x XxX xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

 

2. Ehegatten-Einzelveranlagung:
Wie Sonderausgaben u.a. aufzuteilen sind

Xxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxx XXxXx. Xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx. Xx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxx xxxxx Xxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx, xxxx xxx xxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxx xxxxx xxxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx, xxx xxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxx.

Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxx xxx "Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx" xxx xxx xxx Xxx. x Xxxx x XXxXx. Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx "xxxxxxx xxx Xxxxxxx xxxxxxxxxxx" xxxxxx xxxxxx xxx xxx Xxx. x Xxxx x XXxXx. Xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxx, Xxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxx xxx Xxxxxx Xxxxxxxxx xxxxxxxxxxx: Xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxx xx xxx Xxx. x Xxxx x XXxX xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxx xxx xxxxxxxxxxxxxx xxxxxxxx xxx, xxx xxx Xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.xx.xxxx, x X xxxxxxx, Xxxxxxxx XXX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxxxxx xxx xxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxx xxx xxx Xxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxxx xxx Xxxxx xxxxxxxxx, xxx xxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxx xx.xxx XXXx. Xxxx xxx Xxxx xxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx x.xxx XXX xxxxx xxx xxx xxxxx x.xxx XXX xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxx xxx xxx Xxxx Xxxxx. Xx xxx xxxxxxxxxxxx, xxxxxxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xx xxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxx, xxx xxx xxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxx Xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx xxxx xxxx xxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xx xxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxx.

XXXXXXXXX: Xxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxx Xxxxxxxx xxxx XXX xxxxxxxxxxx xXxxxxxxxxxxx: XXX X xxxxxx. Xxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxx, xx xxxx xxx Xxxxxxxxxxx xxx xx xxx Xxx. x Xxxx x XXxX xx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx

 

3. Steuerzahlungen:
Bareinzahlungen sind nur eingeschränkt möglich

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