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:

  • Fitnessstudio: 44 EUR-Grenze auch bei Jahresvertrag
  • Zeitwertkonto: Interessantes Modell für den vorzeitigen Ruhestand
  • Steuerbescheide: Keine Änderung bei Ermittlungsfehlern des Finanzamts 
  • Nachzahlungszinsen: Ab sofort Aussetzung der Vollziehung möglich

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. Abfindung:
Steuerfreier Schadenersatz statt steuerpflichtige Einnahme

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2. Nutzung eines Fitnessstudios:
44 EUR-Freigrenze auch bei Jahresvertrag

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3. Arbeitszimmer:
Keine anteilige Spekulationsteuer bei Verkauf des Eigenheims

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4. Arbeitszimmer:
Wie Sie ein Klimagerät steuerlich richtig absetzen

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5. Fahrt zur Arbeit:
Wie ein Unfall auf dem Umweg zum Arztbesuch beurteilt wird

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Xxxxxxx xxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx xx Xxxxxxxxx xxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx. Xxxx xxxxxx Xxx xxxxx xxxxx xx xxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx. Xxxxxxxxxx xxx xxx xxx xxxxxxxx Xxx xxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx x Xxx. x Xx. x XXX XXXx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx xxxx xxx Xxxx xxx Xxxxx xxxx xxxx xxx xxx Xxx xxx Xxxxxxxxxx xx xxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxx "xx Xxxxxxxxxxx" xxxx "xxxx xxxxxxxx" xxxxxxxx xxxxxx xxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx. Xxxx xxx xxxxxxx Xxx xxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxx, xxxxxx xxx xxxxxxx Xxx xxxxxxxxx xxx xxx Xxxxx xXxxxxx xxxxxxxx xxxx. Xx xxxx xxxx xxxxxx xxx, xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx xxx xxx xxxxxxxx Xxx xxx Xxxxxxxxxxxxxx xxx. xxxxxxxxx xxx Xxxxxxx xxxxxxxx xxx xxxxx xxx Xxxxx xxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, X x X xxxxx Xx.

XXXXXXXXX: Xxxxx xxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xx: Xxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxx xxxxxx xxx. xxxxxx xxxx, xxxxx xxx Xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx. xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx x xxx xxxxxxxxx x xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xx xxxxx xxxxxxx Xxx xx.X. Xxxxxxxxxxx xxx xxxxx xxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx, xxxxxxx xxxxxxxx xxxx xxxxxxxxx Xxxx xxxxxxxxx, xxx xxxxx xxx xxxxx xxx xxxxxxxxxxxx Xxx xxx Xxxxxxxxxxxxxx xxxxx. "Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxx" xXXXxXxxxxx xxx x.x.xxxxx.

Xxxxxxxxxx xxxx Xxxxxxxxx: Xxxx xxx xxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxx xxxxxxxxx, xxxxx xx xxxxxx xx, xx xxx Xxxxx xxxxxxxxx xxxxxxxxxx xxx. Xxxx xxx xxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxx xxxxx. Xxx xxxx xxxxx xxx Xxxx, xxxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxx, xxxx xxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx Xxx xxxx xxxx xxx xxxxxx xxxxxxxxxxxx Xxxxx xxxxxx xxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxx xxxx xxxx xxx Xxxxxx, xxx xxx Xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxx xxx Xxx: Xxxx xxx Xxxxxxx xxxxxxxxx xxx

 

6. Zeitwertkonto:
Interessantes Modell für den vorzeitigen gesicherten Ruhestand

Xxx xxxx xxxxxxxxxxxxx Xxxxxx, xx xxxxxxx xxxxxxxxx xxx xxxxxxxxxxx xx xxx Xxxxxxxxx xxxxx xx xxxxxxx, xxx xxx xxx. Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx. Xxx xxx xxxxxxx Xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xXxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xx XXX XXx. Xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx xx Xxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxx.

Xxx xxxx xxx Xxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxx xx. Xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXX XXx. Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxxxxxxxx xxx Xxxxxxxxxxx.

Xxxx Xxxxxxxx xxxx xxxx XxxXxXxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx XX: Xxxx xxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxx xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxx xx xxxxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxx xxxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. X.XX.x.xx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxx XxxX xxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxx xxxxx XxxXxXxxxxxxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxx, xxxx xx xxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxx xxxxxxx xx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx x xxxxxx xxx xxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx x xxxx XxxxxxXxxxxxxxxxxxxxxxx xxxxx XxxX xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxx: Xxxx xxx xxxx x xxx xxx Xxxxxxxxxxxxx x xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

 

II. Privater Bereich

1. Außergewöhnliche Belastung:
Kosten für Sanierung einer Familiengrabstätte

Xxxxxxx xxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx, xxxxxxxx Xxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxx xxxxxxx xxxx Xxxxxx xxxxx Xxxxx xxx xx Xxxxxx xxx. xx Xxxxxx xxxxxxxxxx. Xxx xxxx xxx Xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx. Xxx xxx xxxx, xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxx xxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxxx.

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

XXXXXXXXX: Xxx Xxxx xxx xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xx xxxx xxx xxxxxx Xxxx xxxx xxxxx xxxxxxxxxx xxx xXx. XX X xxxxxx. Xxx xxxxx xxxxxxx Xxx xxxx xxxxxxxxx Xxxxxx xx Xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxxxxxxx Xxx xxxx, xxxx xxxx xxx Xxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxx, xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: xxxxxxxxxx: Xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx

 

2. Vorsorge:
Wie Versicherungsbeiträge steuerlich berücksichtigt werden

Xxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxx Xxxxxxxxx xxxxxxxxx xxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx. x.xxx XXX xxx Xxxxxxxxxxxxxxxx, xxxxxx xxxx "Xxxxxxxxx" xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx x xxx xxxx xxxxxx xxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxx.

  • Xx xxx "xxxxxxx Xxxxxxxxxxxxxx", xxx xxx Xxxxxx xxxx xxxxxxxxxxxx xxxx, xxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxxxxxxxxx, xxxx xxx xxx xxxx xxxxxxxxxxxxx xxxxxx. Xxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxx xxx xx x xxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xx xxxx xxxxxxxxxxxxx xxxxx, xxxxxx xxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx xx Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

Xxx xxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxxxxxx Xxxxx. Xxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxx xxxXxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxx "xxxxx xxx Xxxxx", xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xxx. x.xxx XXX xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxx Xxxxx xxx, xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx.

  • Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xx xxx xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxxx xxxxxxxxxxx xx xxxxxxx, xxxx xxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx. Xxx xxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxx X, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx. xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.
  • Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxx Xxxxxx xxxxxxxx: Xxxx xxx Xxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xx xxxxxxx xxx xxxx xxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx. Xx xxx xxx Xxxxxxxxxx x xx xxx XXX x Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, x. X. Xxxxxxxxxxxxxxxx X, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx., xxxxxxxx xxxxxx, xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxx xxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx. Xxxx xxx XXX xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx. Xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xXXxxxXxXxxxxxxxx xxx xx.x.xxxx, x XxX xxxxxxx.
  • Xxx XXX xxx xxxxxxxxx xxxxxxxx, xxxx xx xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxx, Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxx xxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxx, xxxxxxx xxxxxxx xxx Xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxx. Xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xXXxxxXxXxxxxxxxx xxx xx.x.xxxx, x XxX xxxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxx. Xxxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxx xxx xxx Xxx. xx XXx xxx xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxx Xxxxxx xXxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx.x.xxxxx.

Xxxxxxxxx xxxxxxx xx xxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxxx Xxx xxx xxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxx xxxx, xxxxxxx Xxx xxxx Xxxxxxxxxxxxx Xxxxx xxxxxxx. Xxx xxxxxxxx Xxxxxxxxx xxx xxxxx xxxx xxxxxxxx. Xxx Xxxxx xxxx xxx Xxxxx xxxxxxxx xxxxxxxxxxxxx xxx Xxxx. Xx xxxx xxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx

 

3. Unwetterschäden im Mai/Juni 2018:
Steuererleichterungen für Geschädigte

Xxxxx xxx xxxxxxxx Xxxxxxxxxxx xx Xxx xxx Xxxx xxxx xxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx xXxxxxxxxxxx xxxx xx xxxxxx Xxxxxx xxx Xxxxxx, XxxxxxxxxxXxxxx, XxxxxxxxxxXxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxx xxxxxx xxx xxx Xxxxxx, xxxxx Xxx xxx Xxx xxxxxxxx, xxxxx xxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxx xx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxxx. Xxxx xxxxx xxx xxx. Xxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxxxxx xxxxxxxxx Xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxx.

XXXXXXXXX: Xx xxx xxxxxxxxxxx Xxxxx xxx Xxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx XX xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxx. Xx Xxxxxx xxxxxx xx: "Xxx Xxxxxx xxxxx xxx. Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxx xxxxx xxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx X xx.x Xx. x XXxX xxx" xx.X. Xxxxxx xxx Xxxxxxxxxx xxx x.x.xxxx, Xx. x.xx. Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx.

Xxxx xxxxxx xxxxxxxx Xxxxxxxxxxx:

  • Xxx Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxxxxx xxxxxxxxx Xxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx xxxxxxxx xx, xxx xxxxxxxxx xxx xxx xxx Xxxxx Xxxxx Xxxxxxxxxx, xxx Xxxxxx xxx Xxxxxx xxx Xxxxx Xxxxxxxxxxxxx. Xxx xxxxxxxx xxxxxxxx x xxx x Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx, xxxxx xxxx xxxxx xxxxxxx Xxxx xxxxxxxxxxxxxx xxx. Xxxxxxx xxxxx xx xxxx xxxxx xxxxxxxxx, xxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxx, xxxx Xxxx xxx Xxxxxxxx xxx. xxxxxxx xx xxxxxxx!
  • Xxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxx Xxx xxxx xxx Xxxx xxx Xxxxxxxxxxxx, xxx xxxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xx Xxxxxxxx xxxxxx. Xxx xxxxxx: Xxxxxx xxx xx x.xxx XXX xxxxxx xxx xx x, xxxxxxxxxx x.xxx XXX, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx. xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx. XXXXXXX: Xxxx xxxx xx Xxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx. Xxxxxx Xxx xxxx xxxxxxxxx xxxx Xxxxxxxx xxxxx xxx xxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxx!
  • Xxxxxx Xxx Xxxx Xxxxxxxxxxxx xxxxxxx Xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx. Xxx xxxx xxxx xxxx, xxxx Xxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxx. Xxx xxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxx x xxxxx xxxxxx xxx Xxxxxxxxxxxxx x xxxxxxx Xxx xx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx.
  • Xxxxx Xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxx Xxx xxxxxxxxx xxxxxxxxx, xxxxxxx Xxx Xxxx Xxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxx xxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx.
  • Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxxxxx xxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxxxxx xxxx xxxxx Xxxxx xxx Xxxxxxxxxx xxx xxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxx Xxx xxxx xxx Xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx.

Xxxx xxxx:

x Xxxxxx xxx XxxXxx Xxxxxxxx xxx x.x.xxxx

xxxxxxxXxxxxx xxx XxxXxx. XxxxxxxxxxXxxxxxxxx xxx x.x.xxxx

x Xxxxxx xxx XxxXxx. Xxxxxx xxx xx.x.xxxx

x Xxxxxx xxx XxxXxx. XxxxxxxxxxXxxxx xxx xx.x.xxxx

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx

xxxxxx

III. Kinder

1. Kindergeld:
Schweizer Kinderrente schließt deutsches Kindergeld aus

Xxxx Xxxxxx xxxx Xxxxxxxxxx xxxxx xxxxxxx, xxxx "Xxxxxxxxxx xxxx Xxxxxx xx Xxxxxxx xxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxx" xxx xx Xxx. x Xx. x XXxXx. Xxxxxxxx xxxx xxxx Xxxxxxxxxx, xxx xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

  • Xxxxx "xxxxxxxxxxxxxx Xxxxxxxxxx" xxxxxx xxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx x xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx x xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxx xxx xx Xxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xx Xxxx x XXxXx.
  • Xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxx xx Xxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx XxxxxxxxxXxxxxxxxxxx xxxxx xxxx xxxxxx, xxxx xxx xx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxx xxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.xx.xxxx, xx X xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx XX XxxxxxXxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx "xxxxxxxxxxxxx Xxxxxxxx" xxx, xxxxxx xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx xxx xx Xxx. x Xx. x XXxXx. Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxx, xxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxx xxxxxx xxxxx: Xxx Xxxxxxxxx Xxxxxxxxxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxx.

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

Xxxx xxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxx Xxx xxxx xxxxxxxx:

x xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xXXXx xxx xx.x.xxxxx.

xxxxxx

IV. Nebentätigkeit

1. Aushilfsjob:
Verbesserung bei der kurzfristigen Beschäftigung

Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx Xxxxxxx xxxxx xxxxx, xxxx xx xxxxxx xxxxxx Xxxx xxxxxxxx xxxx Xxxx xxxxxxxx xxxxxx xxxx, xxxx Xxxxxxxxxxxxx xxxxxxxx xx xxxxxxx. Xxxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxxx x xxxxxx xxx xxx xxxxx Xxxxxxx x xxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxx

  • xxx xxxxxxxxxx xxxxxxxx xxx, xxx xxxx xxx xxxxxxxxxx x Xxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxx xxxx xxx xx.xx.xxxxx xxx
  • xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxx xxx Xxxx xx Xxxxx xxxxxxxxxxx xxx x Xxx. x Xx. x XXX XXx.

Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxx XXX xxxxxxxx. Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxx xxx XXX xxxx xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx. Xx xxxxxx Xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xx xxxxxx.

Xxx Xxxxx xxx: Xxxx xxx Xxxxxx xxx xxx XXX xxxx xxxx, xxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxx xxxxxxxxx xxxx Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxxxx Xxxxxx xxxx xxx xxxxx xxxxxxxxx: xxx XXX : xx x Xxxxxxxxxxxxxxxxxxx x xxxxxxxxxx Xxxxxxxxxx xXxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxx xx.xx.xxxx, Xx. x.x.xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxx Xxxxx xxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxx xxx xxx XXX xxxx xxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxxxxx xxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx XXX xxxx xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxx xxxx Xxxxxxxxxx xxx Xxxx xxxxx xxxxxxxxxxx xxx xXXXxXxxxxx xxx x.xx.xxxx, X xx X xxxxx Xx.

Xxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxx xx xxxxx Xxxxx xxxxx xxx XXX xxxxxx, xxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xx xxxxxxxxxx Xxxxx xxxxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxx xxx xxx xxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxx xxxxxx xxxx x xx xxx Xxxxxxxxxxxxxxxxxxx x xxx Xxxx xxx Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx xx x Xxx. x Xx. x XXX XX xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx.

Xxxxxxxx:
Xxxxxxxx Xxxxxx xxx xxxxxx Xxxxxxx xxxx Xxxx Xxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxxxxxxxx xx Xxxx xxxxxxxxx xxxxx Xxxxxx xxx xxx xxxxxxxx xxxxx xxx XXX. Xxxx xxxxx Xxxxxxxx xxx xxxx xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx XXX xxxx XXX : xx x xx Xxxxx xxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xx xxxxxx xxxxx. Xxxx xxxxx Xxxxxxxx xx xxxx xxxxxx xxx Xxxxxxxxxxx xxxxx xxx XxxxxxxXxxxxxxxxxxxxxx xxx xxx XXX xxx xxx Xxxxx, xxxx xxxxx Xxxxxxxxxxxxx xx xxxxxx xxxx.

XXXXXXXXX: Xxx xxxxxx Xxxxxxx xxxxxx xxxxx Xxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxx xxxx xxxxxx Xxxx xxx xx xxx XXX xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxx XxxxxxxxxxXxx xx xxx Xxxxxxxxxxxxxxx xxxxxx xxxx. Xx xxxx xxxx xxxxxxxx xxxxx xxxxx Xxxxxxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxx xx x xx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx.

 

2. Ticketverkauf:
Gewinne aus dem Verkauf von Finaltickets sind steuerfrei

Xxxx xxxxxx xxx XxxxxxxxxXX, xxx xxx xxxx xxxx xxxxxx x xxxxxxxxx x Xxxxxxxxxxx xxxxxx Xxxxxxx xxxxxxxxx. Xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx Xxxxxxx x xxxxx xxxx xxxxx xxx XXXXxXxxxxxxx x xxxxxxxxxxxxxxxxx. Xxx xxxx xxxxxx xxxx xxx Xxxxx, xx xxx Xxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxx xxxxxxx Xxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx xXXx XxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxx xxx XxxxxxxxxxXxxxxxxXxxxxxxxxxx xxxxxxxxxx xxx xXxxxxx xxx x.x.xxxx, x X xxxxxxxx.

  • Xxx Xxxx: Xx xxxxx XxxxxxxxxxxxxxxxXxxxxxxxxx xxxx xxx Xxxx xxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxx xxx XxxxxxxxxxXxxxxxxXxxxxx xxxx xx Xxxxxx xxxxxxxxx. Xxxxx xxxxxx xxx xxxxx xxx xxxxxxxxxx XXXXxXxxxxxxx xxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx XXX. Xxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxx, xxx Xxxxxx xxxxxxxx xxx xxxxxx Xxxx xx xxxxxxxx. Xxxxxxx xxxxxx xxxxxxxxx, xxxx xxx Xxxxxx xxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxx xxxx xxx xxxxxxxx x.xxx XXX. Xxx Xxxxxxxxx xxx xxxxxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx x"Xxxxxxxxxxxxxxxxxx"x xxx xxxxxxxxxxx x.xxx XXX.
  • Xxx XX xxxxxxxxx xxx Xxxxx xxxxxx. Xxxx xxxxx xxx Xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx xxxx xxxxxx xx Xxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xx XXxX x"Xxxxxxxxxxxxxxxxxxxxx"x xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxxxx xxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx XXxXx xxxxxxx xxxxxx, xx xx xxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx. Xxxx xxx Xxxxxxxxxxxx xxxx xxx XXX xxxxxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx. Xxx Xxxxxxx xxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx.

XXXXXXXXX: Xxx XX xxx xxx Xxxxxxxx xxxxx xxx "xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx" xxxxxxxxxx xXx. XX X xxxxxx. Xxx xxxxxx Xxxx xxx xxxx xxxx xxxxx xxxxxxxxxx. Xxx Xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx, xxxxxx xxx xxxxx xxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxx Xxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx, xxxx xxxxxx xxxxx xxxxxxxxx Xxx xxx Xxxxxxx xxx Xxxxxxx xxxxx xxx xxx Xxxxxxxx xxxxxxxx.

 

V. Kapitalerträge

1. Kontenspionage:
Heimliche Kontenabrufe im Jahre 2017 auf neuem Rekordstand

Xxx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxx, xxxxx xxx xxxxx xxxxxxxxxxx, xxx xx xxx xxxxx Xxxxxx xxx Xxxxxx xxx, xxxx xxx Xxxxxx xxxxxxxxx xxx xxxxxxxxxxx xxxxxx. Xxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxxxxx. Xxxxx xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxx xxxx xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxx xxx Xxxx xx xxxxxxxxxxxxx:

  • Xxxxxxxxxxx Xxxxxxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xXXXxx xxxxxxx xxx xx Xxx. x xxx x XXx. Xxxx xxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx x.x.xxxx xxxx Xxxxxxxxxxxx xxxxxx Xxx xxxxxx. Xxx xxxx xxx x.x.xxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxx xxxxxxx.
  • Xxxxxxxxxxxxxxx Xxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxx xxx xxxx Xxxxxxxx xxxxxxxxxx xxx xxxxxx xxxx xxx Xxx xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXxXxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx XxXxx xxx xxx XXXx.

XXXXXXX xxx x xxx xxxxxxx xx xxxxx Xxxxxxxxx x xxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xx xxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xx xxxxxxxxxxx Xxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxx xxxxx x xxxxxxxxx xxx.xxx xXxxxxxx: xxx.xxxx. Xxxx xxx xxxxxx xxxx Xxxxxxxxxxxx! Xxxx xxxxxx xxxxxx xxxxxxxxxxxx Xxxxxx xxx xxxx xxxxx xxx xxxxx Xxxxxxxx: Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx.xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxx xxxx xxxx xxx.xxx Xxxxxxxxxxxxxx xXxxxxxx: xxx.xxxx. Xxx xxxxxx: Xxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxx xxxx x.xxx Xxxxxxx xxxxxxxxxxxx!

Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxx xxx xxx. Xxxxxxxxxxxxxxxx: Xxxx xxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxx, xxxxxx xx xxxxx xxxxx, xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxx xxxxxx xxx xxx xxxxxxxxxxxx Xxxxx, xxxx xxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx.

  • Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx XXX xxx.x.xxxxx xxx x. Xxxxx xxxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxxxxxxxxxx, Xxxxxxx xxx xxxxx Xxxxxx xxx Xxxxxx xxxxx Xxxxxx xxxxxxxxxxxx, xxx xxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXxXxxx Xxxxxxx xxxxx xxxxxx. Xxx xxx XxXxx xxxxxx xxxxxx xxx Xxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxxx, xxx xxxx xx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx x xxxxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxx! xXXxXxxxxxxxxx xxxxxxx xxx xx.x.xxxx, X. xxxx.
  • Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx Xxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx, xxxxxx xxxx xx Xxxxx xxxx xxxx xxx Xxxxxx xxxxxx Xxxxxxxxxx xxxxxxx! Xxxx xxxxxxxx xx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx x xxx xxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxx xxx XxXxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxx Xxx. x XXx. Xxxxxxx xxxxxx xxx Xxxx xxx Xxxxxxxx Xxxx xxxx Xxxx xx xxxxxxxxxxx Xxxxx.

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

xxxxxx

VI. Eigenheim und Vermietung

1. Handwerkerleistungen:
BFH muss zu Arbeiten außerhalb des Haushalts urteilen

Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxx xxxxxxxxx Xxxxxxx xxxx x xxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xx x, xxxxxxxxxx x.xxx XXX xx Xxxx xxx xxx Xxx. x XXxXx. Xxxxxxx xxxx xxxxxxx Xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx, xxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx xxxx, xxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

Xx xxx xxx Xxxxxxxxxxxxx xXXx Xxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxx xxxxxxxxx xxx xxxx xxxxxxxx xxxxx, xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxx xxxx xx xxxx Xxxxxxxx, xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxx xxx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxx. Xxx Xxxxxx xxx Xxxxxxxx xxxxxxxx x.xxx XXX, xxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxx xxx XXX xxxxxxxxx. Xxx xxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx. Xxx XX XxxxxxxxxxXxxxx xxx xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxx xxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx "xx Xxxxxxxx" xxx Xxxxxxxxxxxxxxxxx xxxxxxx, xx xxxx xxx Xxxxxx xxxxxx xxxxx xxxxxxx xx xxx XXxX xxxxxxxxxxx xxxx xXX XxxxxxxxxxXxxxx xxx x.x.xxxx, x X xxxxxxxx.

XXXXXXX xxxxx xxx XX XxxxxxxXxxxxxxxxxx xxx Xxxxxx xxx xx.x.xxxx xxx X xxxxxxxxx xxx xxx XX xxx Xxxxxx XxxxxxxxXxxxxx xxx Xxxxxx xxx xx.x.xxxx xXx. x X xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx, xx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx Xxxx xxx xXx. XX X xxxx xxx XX X xxxxx. Xx Xxxx xxx XX XxxxxxxXxxxxxxxxxx xxxx xx xx xxx Xxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx, xx Xxxx xxx XX XxxxxxxxXxxxxx xx xxx Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxx xxxxx Xxxx.

XXXXXXXXX: Xxxxxx Xxx xx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxx xxx xxxxx Xxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxxxxx xxx. Xxxxxxxxxx Xxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxxx XXX xxx Xxxxx xxx Xxxxxxxxxx. Xxxxxxxxxx xxxxxx xxxx: Xxx Xxxxxxxxxx xxxx xxx Xxxxxxxx xx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxx xxx Xxx xxxxxxx xx xxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxx xxx XXX xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xx xxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxx xx Xxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxxxx xxx xxxxxxxxxx Xxxxxxx xxxxx xxxxxxx, xxxx xxx XX Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxxxx. Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxx xx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxx xxx xx Xxxxxxxx xxxxxxxx Xxxxxxx xxx Xxxx xxxxx xxxx Xxxxxxxxxx x xxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxx x xxxxx xx Xxxxxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx

 

2. Elterndarlehen:
Keine Anerkennung bei verschleierter Schenkung

Xxxxxxxxxxxx xxxxx xx xxxx, xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xx xx xxxxxxxxx, xxxx xxx xxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxx xxx Xxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx, xx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxx, xxx xx xx xxx Xxxxxx xxxxx, xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxx xxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx xXXx Xxxxxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx xxx, xxxx xx xxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxxx xxx xxx Xxxx, xxxx xxx xxxxxxxxxxx xxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xXxxxxx xxx x.xx.xxxx, x X xxxxxx.

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

XXXXXXXXX: Xxxxxx xxx xx xxx Xxxxxxxxxxx xxxx xx xxx Xxxxxx xxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxx, xxxx xxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxx. Xx xxx xxxxxx xxxxx xx xxxxxx: Xxx xxxxx xxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx x xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx x Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx Xxxxxxxx xxxxxxxxx xxxx. Xxx xxxxx xxxxxx xx xxxx xx, xxx xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxx, xxxxx xxxxxxxxxxxx Xxxxxxxx xxx xx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx

xxxxxx

3. Vermietung:
Renovierungskosten nach Versterben eines Mieters

Xxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xx xxxxxx xxxx xxx Xxxxx, xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx xxxx xx xxx xx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxxx Xxxx xxxxxxx xxx Xxxxxx xxxxx xxxxxx xx xxxxx Xxxxx xxxxxxx xxxxxxx xxxxxx, xxxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxx. Xx xxx Xxxxx xxxxxx xxx xxxx xxxxx xxx xxxxx xxxxx Xxxxxxxx xxx xx Xxxxxx xxxxxxxx xxx x xxx xxx xxxxx xxxxxxxxx.

Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxx xxxxxxxx Xxxxxxxx xxxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxxxx xxx xxx xx x xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xx xxxx xxxxxxxxxxx, xxxx xxx xx xxXxxxxx xxxx xxx xxxxxxxxxx xxx xxx xx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx. Xx xxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx xxx xx xxXxxxxx xxxxxxxxxxxxx xXxxxxxx xxx xx.x.xxxx, XX X xxxxx, XX X xxxxx xxx XX X xxxxxx. Xx xxxxx Xxxx xxx xx xxxx xxxxxxxxxxxxxxx: Xxxx xxx xxxxxxxxxx Xxxxxxx, xxx xxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx, xxxxxxxxx, xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx. Xx xxxxxx Xxxxxxx xxxxxxx xx xxxx xxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXxxxxx xxx x.x.xxxx, XX X xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxx xxxxxxxxx xxxx, xxxx xxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxx.

  • Xxx Xxxx: Xxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx xxx xxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xx.xxx XXX. Xxxxxxx xxxxxx Xxxxxx xxxx xxx Xxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxx xxxx xx.xxx XXX xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxx xxx xx Xxxxx xxx xxxxxxx xxx xxxx xxxx xx xxxxx xxxxxxxxxx Xxxxxxx xxxxxxxx, xxx Xxxxxxx xxxxxxx xxxxxxx Xxxxxxxxxx xxxxxx xxx xxxxx xxxx xxxxxxx xxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxx xxxxxxxxx XXXxXxxxxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxx xxxxxxxxx xxxxxxx.
  • Xxx Xxxxxxxxx xxx xx xxx Xxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx xxx xx xxXxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxx xxx xxx XxX xxx x x xxx Xxxxx xx. Xxx Xxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx. Xx xxx xxxxxxxxxxx, xx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxx, xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxxx xx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xx xxXxxxxx xxx xxxxx xxxxxxxxxx. Xxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx, xxxxx xxx xxx Xxxxxx xxxxxxxxxxx. Xxx xxxxxxx Xxxx xxxx xxxx xxxx xxxxx xxxxxxxx.

XXXXXXXXX: Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxx Xx. XX X xxxxx xxxxxxxxx. Xxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxx xxxxx xxxxxxxx Xxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxx xxxxx xxxxxxx Xxxxxx xxxxxxxxxx. Xxx xxxxx Xxxxx xxx xxxx xxxxxxxxxx xxxxxx xxxxxxxxxxx: Xxx xxxx xxxxxxxx XXXxXxxxxxxxxxxxxx xxx xxx Xxxxx xxxx xxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxx xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xx xxXxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx. Xx xxxx xxx Xxxxxx xxxxxxxxxx, Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxx x. Xxxxxx xxxx xxxxxxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxxx. Xxxxxxxx:

Xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx: xxx.xxx XXX
Xxxxxxxxxxxxxxxxxxxxxx xxxx:xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.xxx XXX xxxxx xxxxxxxxxx
Xxxxxx xxxx Xxxxxxxxx xxxx:xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.xxx XXX xxxxxxxxxx xxxx xxxxxxxxxx
Xxxxxx xxxx Xxxxxxxxx xxxx:xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x.xxx XXX

Xxx Xxxxxxxxxxxxxxx xxxx xxx xxxx xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx.

Xxxx xxxxx xxx xxxx xXxxxxx xx xxx Xxxx xxxxxxxxxxxxxx. Xxx xxxxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxx xxxx xxxxxxxxx xxxxxxx xxx xxx Xxxxxx xxx xxxx xx Xxxx xxx XxX xx xxxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxx xx xxxx xxxx xxxxx Xxxxxxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxx. Xxx Xxxxxx xxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxx xxx xxx xXxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxxxx xxxx xxx xxxxxxxxxx xx.xxx XXX xxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx

xxxxxx

4. Erbbaurecht:
Hausverkauf in der Spekulationsfrist kann steuerfrei sein

Xxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxx xxx xxxxxx xxxxxxxx, xx xxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx Xxx. x Xx. x XXxXx. Xxxxxxx xxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxx xxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx x"Xxxxxxxx" Xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxx xxxxx xxxx Xxxxx xxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx "xxxxxxxx" Xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx "xxxxxxxx" Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx. Xxxx xx xxxx xxxx xxxxxxxxxxxx Xxxxxxxx, xxx xx xxxxxxxxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx.

  • XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xXXXx xxxxxxxx xxxxxxxxxxx, xxxx xx xxxxxxxxx Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxx xxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxx Xxxxx xxx Xxxxx xxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxx xx xxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xXxxxxx xxx x.xx.xxxx, XX X xxxxxx.
  • Xxx Xxxxxxx xxxxxxx xxxx xx xxxxx Xxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxx. Xxx xxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxx "Xxxxxxxxxxx" xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xx XXxX xxx. Xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxx, xxx xxx xxxxxxxxx xxxxx Xxxxx xxxxxxxxxxxx, xxxxx xxxx xxxxx Xxxxxx. Xxxxxxxxxxxx xxxx xxxxxx, xxxx xxxx xxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx "Xxxxxxxxxxxx, xxxxxxx xxxxxx Xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx. Xxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx XXxX xxxxxxxx, xxxx xxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxx.

XXXXXXXXX: Xxx XXXxXxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxx: Xxx Xxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xx xxxxxx xxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xxx. Xxx Xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx. Xxxx xxxx Xxxxxx xxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxx xxx Xxxxx xxx xxx Xxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxx. Xxxxx: Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxx xxxx xx xx XXxX xx xxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxx, xxxx xxx XxxxxXxxxxxxXxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxx xxxxx xxxxxxxxxxx xxx. Xxxx xxxxxxx Xxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxx. Xx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxx xxxxx, xxx xxxxx xxxxxx.

 

5. Handwerkerleistung:
Kein Steuerbonus für neue öffentliche Abwasserentsorgung

Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xx x, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXxXx. Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxx, xxx "xx Xxxxxxxx" xxxxxxxx xxxxxx. Xxxx xxxxxxx Xxxxxxxx, xxx xx xxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxx xxx xxxxxxxxxxx Xxxxx xxx Xxxxx xxxxxxx. Xxx xxxx xxxx, xxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxx

  • Xx Xxxxx xxxx xxxxx xxx XXX xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx, xxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxx xxxx xxxx xxxxxxx, xxxx xx xxxx xx xxxx Xxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxx xxxxx. Xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
  • xXxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxxxx xXX Xxxxxxx xxx xx.xx.xxxx, x X xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx XX Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxxxx xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxx xx xxxx xxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xx xxx xxxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxxx, xxxxxxx xxxx xx xxx XXxX xxxxxxxxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxx xxxxx xx Xxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxx xxxxx xxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xx Xxxxx xxx x.xxx XXX, xxx xxx xxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx.
  • Xxxx Xxxxxxx xxx XXXxXxxxxxx xxx x xxxxxx xx x.x. Xxxxxx xxx xx.x.xxxx, XX X xxxxx x xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx. Xx xxxx xxxxx xxxxx "xx Xxxxxxxx" xxxxxxxx. Xxxxxxxx xxxxx xx xx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xx xxxxxxxxxxxxx xxx xxxx, xx xxx xxxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxx xx xxxxx xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxx xxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxx x.X. xxx xx xxx Xxx. x Xxxx x XXxX xx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx

 

6. Prozesskosten:
Kein Abzug bei Baumängeln oder mangelhaften Werkleistungen

Xxxx xxxxxxxxx XXXxXxxxxxxxxxxxxx xxx xxxx xxxx xxxxx Xxxxxxxxxxxx xx xxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxx "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.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx xxxx xxxxxxxxx xxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

  • Xxxx Xxxxxxxxxx xxx XXX xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx xxx xxx xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxx, xxxxxxx Xxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx.
  • Xxx Xxxx: Xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx. Xxxxx xxxxxxxx xx Xxxxxx xxx Xxxxxxx xx Xxxxx xxxx Xxxx xxx. Xxxxxxxxxxxx xxxxxx xxx xx xxx xxxxxxxxxxx Xxxxxxx xxx xxx Xxxxx, xxxx xx Xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxx xxxx xxxxxx xxxxxxxxx xxx xxxxxxxxxxx xxxxxx. Xxx Xxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxx, xxxxxxxxxx xx xxxxx, xxxx xx xx Xxxxxxxxxxx xxx xxxxx xxxx xxx xxxxxxxx Xxxxx xxxxxxxx. Xx xxx Xxxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxxxxxx. Xxxxx xxxxxx Xxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxx xxxxxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxx

 

7. Jetzt neu im Steuerrat24:
Vergleich von Forward-Darlehen

Xxxx xxx xxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx XxxxxxxXxxx. Xx xxxxx xx xxxx, xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxx xxxx xxx xxx xxx xxxxxxxx Xxxxx xxxxxxx. Xxxxx xxx Xxxxx xx xxx xxxxxxxxx x xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxx Xxx xxxxxxx, xx xxx xx xxxxxxxxx XxxxxxxxXxxxxxxx xxxxxxxx xxx. Xxx XxxxxxxxXxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxxxx x xxxx xxxx xxxxxxx x xxxxxxxx Xxxxxxxxx xxxxxxx xxx xxxx xxx Xxxx xxx xxxxx xxxxxxx. Xx Xxxxxxxxxxx xxxxxx Xxx xxxxx xxxx xxx xxx XxxxxxxxXxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx XXXxXxxxxxxxxxxxxx. Xxx XxxxxxxxXxxxxxxx Xxxxxxxxx xxxxx Xxxxx, xxx xxxxxxxxxxxx Xxxxxx xxxx Xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxx. Xxx xxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxxxx: Xxxxxxxxxxxxx x Xxxxxxxx xxx Xxxxxxx

 

VII. Renten und Pensionen

1. Frührentner:
Erstmalige Überprüfung des Hinzuverdienstes zum 1. Juli 2018

Xxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxx x Xxxxxxx xxxx xxxxxxxxxxx Xxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxx xxxxx xxxxxxxx xxxx. Xxxxxxxx xxx "Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxx xXxxxxxxxxxxxxxxxxx" xxx x.xx.xxxx xxxx xxxx xxx x.x.xxxx xxxxxxxx Xxxxxxxx:

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

XXXXXXX xxxx xxx x. Xxxx xxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxx Xxxxx xx xxxxxxxxxxx Xxxx xx xxxxxxx, xxxx xx xxxx Xxxxxxxxxxx. Xxx xxx xx xxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx.

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

XXXXXXXXX: Xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx. Xxx xxx xxxx Xxxxxxx xxx Xxxxxxx, xxxx xxx xx xxxxxxxxx Xxxxxxx xxxx xxx xxx xxxxxx xxxxxxxxx xxx Xxxx xxxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxx: Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxx xx Xxxxxxxxxxxx, xxx xxxx xxxx xxxx, xxxx xxx Xxxxx xxxx xx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xx xxx Xxxxxxx xxxxxx xxxx xxxxx xxxxxxx.

Xxxx xxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx

 

2. Riester-Rente:
Nachversteuerung von Zinserträgen

Xx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxx "Xxxxxxx" xxx xxxx xxxx xx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxx. Xxx xxxxxx: Xxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxx XxxxxxxxXxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx. Xxxx xxxxxx Xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxx Xxxxxx xxx xxx. xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x XXxXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxx xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxx, xxxx xxx XxxxxxxxXxxxxxx xxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxxxxx xxxx x xxxx xxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxx xxxxxxx xxxx xxx xxx XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xx.

XXXXXXX xxxx xxxx xxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx Xxxx xxxxxxxx Xxxxxx xxxxxxxxxxx, xx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxx, xxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx. Xxx xxx xxxx xxxxx, xxxx Xxxxxxxxxxx Xxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxx Xxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx x xxxx xxxxxxxxx x xxx xxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx XxxxxxxxxxxxxxxxxXxxxxxxxx xxxxxxx, xxx xxxxx xxx xx xxx xxxxxxxxxx XxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxx "xxxxxxxxx" xxxxxxx.

Xxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxx xxxxx xx xxxxx x xxxxxxxx x Xxxxxxxxxxxxxxx xxxx xxx x.x.xxxx xxxxxx xxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxx xxx. Xx xxxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XX xx xxxxxxx.

XXXXXXXXX: Xxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxx xxxxxxx Xxxxxxxx. Xxxxxxxxxx Xxx xxx. xxxx Xxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxx. Xxxx xxx xxx Xxxxxx XXX xxxxxxxxxxxx xxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xXxxxxxxxxXxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

 

VIII. Selbstständige

1. GmbH-Geschäftsführer:
Anwendung der 1 %-Regelung trotz Nutzungsverbots

Xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx x xxXxxxxxxx xxx Xxxxxxxxxxxx xxx x xxxxxxxxxxx x Xxxxxxxxxxxxx xxxxxxxx, xxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxx. Xxxxx xxxxxx xxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx.xx.xxxx xXXXX X xxxxxx, xxxxxx xxx "Xxxxxx xxx xxxxxx Xxxxxxxxx" xxxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx. Xxxx xxxxx Xxxxxxxxxxxx, xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx, xx xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxx xx xxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx.X. xxxx xxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxx. Xx. x.x xxx XXXxXxxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxx.

Xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xXXx Xxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxx xx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx X,X,Xx.

XXXXXXX xxx xxxx xxx XX Xxxxxxx xxx xxx x xxXxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxx XxxX xxxxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxx Xxxxxx xxxx: Xxx xxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx xxx xxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxx, xx xxxx xxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx XxxxxxxXxx xxxxxx xxxxxxx, xxxx xxxx xxxxxxxx, xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx. Xxx xxxxxx: Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx xxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxx Xxxxx x xx xxxxxxxxx xxx XX Xxxxxxx. Xxx x xxXxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxx, xxxx xxxxxxxxxxxx xxxxx, xxxx xxxx Xxxxxxxxxxxxx xxx Xxx xxxxxxxxxxx. Xx xxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxx xx xxxxxxx. Xxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxx, xx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxx xxxxx xxxxxxxxxx, xxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx xxx xxx xxxx xxxxxxx Xxxxxxx xxxxxxxxxxxxx xxxx.

XxxxxxxxXxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxx "xxxxxxxxxxxxx" xxxxxxxxx xxxxx. Xxxxxxxxx xxx Xxxxxxxxx xxx xx.x.xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxx xxxxx Xxxxxxxxxxxx xxx xx.xx.xxxx xxxxxxxxxxxxxx xxxxxx xxx. Xx xxxxx xx xx.xx.xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx xx xxxx xxxxxxxxxxxx Xxx. Xxxx xxxx xxx Xxxxxxxxx xxx xxxx xxx XX xxxxxxxxxxxx xxxxxxxx xxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx

xxxxxx

2. EXIST-Gründerzuschuss:
Nicht als Betriebseinnahmen steuerpflichtig

Xxx XXXXXxXxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxx. Xx xxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xx xxxx xx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx.

Xxx XXXXXxXxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx. Xx xxxxxxxx xxxxxxxxxxx Xxxxxxxx x.xxx XXX xxx Xxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x.xxx XXXxXxxxx, xxxxxxxxxx Xxxxxxxxxxx x.xxx XXXxXxxxx, Xxxxxxxxxxx x.xxx XXXxXxxxx. Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxx xxx xx xx.xxx XXX xxxxx Xxxxxxxx xxx xx x.xxx XXX. Xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx XXXXXxXxxxxxxxx, xxx xx Xxxxxxxxxxxxxx xxxxx XxX xxxxxxx xxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx.

  • Xxx Xxxx: Xxxx Xxxxxxxxxxxxxx xxxxx XxX xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxx "Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xXXXXXx" xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxx. Xx xxx xxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxxxxx xxxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxx. xx.xxx XXX xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx XxX.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxx xxx XxX xxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx, xx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxx. Xxx xxxxx xxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxx xxxxxxxxx, xx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx XxX xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxx xxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx XxX xxxxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

x Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xXXXXXxXxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx

x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxx

 

IX. Steuergrundlagen

1. Steuerbescheide:
Keine Änderung bei Ermittlungsfehlern des Finanzamts

Xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xx Xxxxx Xxxxxxxx xxx xx xxxxx Xxxxxxx xxxxxxxxx xxxxxx. Xxx xxx xxx Xxxxxxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx. Xxxx xxx xxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxx xxxxx xx xxxxxxxxxx, xxxx xxxx xxxx Xxxxxxxx xxxxxxxxx xxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxxxxxxx xxx. Xxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxx xx xxx xxx Xxxxxxxxxxxxxx xXXx. Xx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx Xxxxxx x xxxx xxxxx xxxxx!

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxx xxxx xx xxx XX xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxx xxx Xxxx xxx Xxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxx xxxxx. Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxx, xxxx xx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xXxxxxx xxx xx.xx.xxxx,XX X xxxxxx.

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

XXXXXXXXX: Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxxxx xxx xxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx, xx xxx xxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxx: Xxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxxx xxxxxxxxx xxxx xxxxx XX xxxx xx Xxxxxxx xxxxx xxxxxxxxx xxxxxxx. Xxxx xxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx.

 

2. Steuerzinsen:
Ab sofort Aussetzung der Vollziehung für Nachforderungszinsen

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,xxxxxxxXxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx. Xxxx xxx xx xx Xxxxxx xxxxxxxxxx xxx xxx XXx. Xxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxx xxx x Xxxxxxx x.x. xxxx xxxxx Xxxxxxxxx xxx xxxxxx xx Xxxxxxxxxx xxx xxx XXXx. Xxxxxxxxxx xxxxx xxx, xxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxx xx xxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx.

Xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxx xxxx xxxxxxxxxxxxx, xx xxx Xxxxx xxx x Xxxxxxx "xxxxxxxxxxxxxx"Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx x xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxx! Xxx Xxxxxxxxx xxx XXX xxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxx xxxxxxxxxxx xxxxxxxxxxxx xx XxxxxxXxxxxxxxx Xxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxx xx Xxxxx Xxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxxx" xxxxxxxx xxxx. Xxx xxxxxxxx, xxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxx xxxxxxx. Xxxx xxxx xxxx xxx xxxx, xxxx Xxx xxxxx xxxxxxxxxxxxxx Xxxxxx x xx xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxXxxxxxxxx x xxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxx xxxxxxxxx xxxx xxx XXXxXxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxx Xxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxx x.x.xxxx xxxxxxxxxx xxxxxx, xxxx Xxxxxxxxx: Xxx xxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxxx" xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxx xxxx "xxxxxxxxx Xxxxxx xxxxxxxx xxx xx Xxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxx xxx".

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

X. Soziales

1. Arbeitslosengeld I:
Keine Sperrzeit bei Umzug zum Lebensgefährten

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