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:

  • Dienstwagen: Auch beim elektronischen Fahrtenbuch Umwege erläutern
  • Überstundenvergütung: Ermäßigte Besteuerung bei Zahlung für mehrere Jahre
  • Fahrten zur Arbeit: Zweifelsfragen zu Jobtickets und Arbeitgeber-Zuschüssen 
  • Kindergeld: Gilt ein Praxisjahr als Berufsausbildung?
  • Baukindergeld: Was gilt bei Zuzug oder Rückkehr aus dem Ausland?

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

Xxxx xxxxxx Xxx xxxx xxx XXXxXxxxx xxx Xxxxxxxx: XxxxxxXxxxxxxxx Xxxxxxx xxxx

xxxxxx

Xxxxx Xxxxxxx, xxxxxx Xxxxx,

xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxx. Xxxxxx xxxx xxxxxx Xxxxxxx, xxxx xxxxxxxxxxx xxxxxx xx Xxxxxxxxxxx xx xxxxx Xxxxxx xxxxxxx. Xxx xxxxxxxxx Xxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx x xxxxxxxxxxx xxxxxxxxxx x xxxxx xxx "Xxxxxxxxxxx", xxxxxxx xxx "Xxxxxx" xxxxxxxxxx. Xxx xxxx xxx Xxxxxxxx xx xxx Xxxxxxxx xxxx Xxxxxx xxx Xxxxxxx xxxxxxxx, xxx xxxxx xxxx xxxxxxxxxxxxxxxxxx xxxxxx xxxx, xx xxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxx xxxxxxx.

Xxx xxxxxx xxx, xxxx xx xxx Xxxxxxx xxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxx xxx. Xxxx xxxx Xxx xx xxxxxxxxxx xxxxxxxx, xxx xxx xxxxxxx Xxxxxxxx xxxxxxxx xxxxx, xxxx xxxxxxxx xxx Xxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx "Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xx xxxxx. Xxx xxx xxxxxxxxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx, xx Xxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxx. Xxx xxxx Xxxxxxxxxxx xxxxxxxxxx XXxXxxxxxxxxxxx xxx Xxxxxxx xxxx xx xxxxxxxx xx xxx xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxx xxx XxxxxxxxxxxXxxxxxxxxxxx, xxxxxxxxxxxxxx, xxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxx. Xxx xxxxx Xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx, xxxxxxxx xxx "Xxxxxxxxxxxx" xxx Xxxxxxxxxxxx, xxxxxx xxx xxx xxxxxxx Xxxxxxxx xxx Xxxxx xx Xxxxx. Xxxx xxx Xxxxxxxx:

"Xxx xxx Xxxxxxxxxx xxxxxxx xxxx .... xx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx, xxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxx xxx xx Xxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxx xxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xx xxxxxxxx xxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx."

Xxx, Xxxxxxxxxx xxx xxxx xxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx. Xxx xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxx xxxx xxx Xxxxx xxx: Xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx x xxx xxxx xxxx Xxxxxxxx! Xxxxx xxx Xxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxx, xx xxxxx xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx.

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

Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxx xxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxxxxxx. Xxx xxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx Xxxxxxxx, xxx xxxxxx xxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxx "Xxxxxxxxxxxxxxx Xxxxxxxxxx" xxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxx "xxxxxxxx" xxxx, xxx xxxxx xxxxxxxx Xxxxxxx xx xxx Xxxx xxxxxxx xxxx, xxxxxxxxxxx xxxx xxx xxxxx.

Xxxx xxxxxx: Xxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx xxxx. Xxx xxx xxxx xxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxx "Xxxxxxx" xxxxx xxx xxx xx xxxxxxxxxx xxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xx Xxxxxx xx Xxxxxxx, xxxxxxxxxx xxxxxx xxxxxx. Xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx, xxxx xx xxxx xxx Xxxxxxx xxxxx xxxxxx: "Xxxxxx xxxx Xxxxxx xxx xxxxx Xxxxxxxxxxx xx xxx Xxxxxxx." Xxxx xxxxxx Xxxxxxx xxx xxxxxxxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxx

Xxx

Xxxxxxxxx Xxxxxx

Xxxxxxxxx Xxxxxxxxxxx

I. Beruflicher Bereich

1. Dienstwagen:
Auch beim elektronischen Fahrtenbuch Umwege erläutern

Xx XxxxxxXxxxxxxxx Xxx xxxx xxxxx xxx xxxxxxxx xxxxxxxxx, xxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxx xxxxxxxx xxxxx xxx, xxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxx. Xxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxxxx xxxx xxxx xxxxxxxxxx Xxxxxxx, xxx xxxx xxxx Xxxxxx xxxx xxxxxxxxxxx xxxxxxxx, xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxx xxx Xxx xxxx xxx XxxxXxxxxxxxXxxxxxx xx xxxxxxxx xxx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx. Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxx "xxxxxxxxx Xxxxxxxxxxx" xxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx, xxx xx Xxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx XXXxXxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxx xxxxx xx Xxxxxxxxxxxxxx, xxx xx Xxxxx xxxxxxxx xxxxxx. Xxxxx xxxx xxxxxxx xxxxxxxxxxx xxx xxxxxx xxxxxxxxx.

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

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxx XxxxxxxxxXxx: Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx

xxxxxx

2. Arbeitslohn:
Urlaubsabgeltung bei Tod ist sozialversicherungspflichtig

Xxx Xxxxxxxxxxxx Xxxxxxxxxxx xXxXXx xxx xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx, xxx xxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, Xxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx, xxxx xx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxx xxxx xxxx xxxxx xxx xxx Xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxx Xxxxxx xxxxxxx, xxx xx Xxxx xxx Xxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxx xxx xXxXXxXxxxxxx xxx xx.x.xxxx, Xxxxxxxx, xxx xx.x.xxxx, Xxxxxxxx xxx xxx x.xx.xxxx, Xxxxxxxx xxx Xxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xXXXx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxx XXxXxxxx xxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxx xxxx xxxx xxx Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xXxxxxxx xxx xx.x.xxxx, x XXX xxxxx xxx x XXX xxxxxxx.

XXXXXXX xxx xxxx xxx XXXxXxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx, xxxx xxxx xxx xx.x.xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxx, xxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxxxxxx xxxxxxxxx xxx xx.x.xxxxx. Xxx xx.x.xxxx xxx xxx Xxx, xx xxx xxx xxxxxxxxx Xxxxxxx xxx XXX xxxxxxxxxx xxxxxx xxxx.

Xxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx xxxxxxxx xxxxxxx, xxxx xxxxx Xxxxxxxxxx xxxx xxxxxxxxx xxxx, xxxxxx xxx XXX xxx xxx Xxxxxxxxxxxxxx xxx XxXX xxxxxxxx xxx xXXXxXxxxxxxxxxxxx xxxxxxxx xxx x.x.xxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxx xxxxxx xxxx xxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxx xxx xxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xx xxxxxxxxx XxxxxxxxxXxxxxxxx xXX Xxxxxxx xx.x.xxxx, x X xxxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxxxx xxxxx.

xxxxxx

3. Überstundenvergütung:
Ermäßigte Besteuerung bei Zahlung für mehrere Jahre

Xxxxxxxx Xxx xxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxx xxxxxxxxxxxxxxx xx xxxxx Xxxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxx Xxxx xxxxx xxx. Xxxxxxxxxxxxxxxxx xxxx xx xxxx xx xxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx XxxxxxxxxXxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xx xxx "xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx". Xxxxxxxxxxxxx xxxxxx xxx, xxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxx Xxxxxxxxxx xxxxxxxxx xxxx, xxx xxxx xxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxxx xxx xx Xxxxxxx xxxxxxx xxxxxxxx xx xx Xxx. x Xx. x XXxXx.

Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxx, xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxxx xxx xxx xxxxxxxxxx xxx xxx xxxxxxxx Xxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.Xxxx xxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxx xxx xxxxxx xxxx Xxxxxx xxx xxxxx Xxxxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxx. Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxx xx xxxxx Xxxxx xxxxxxxxxx xxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxx. "XxxxxxxxxXxxxxxxx" xxxxxxxxxx xx xxxxxxxxx xxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

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

XXXXXXXXX: Xxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxx xxxxx xxx Xx. XX X xxxxx xxxxxxxx. Xxxxx Xxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx

xxxxxx

4. Home-Office:
Besteht Unfallversicherungsschutz durch Berufsgenossenschaft?

Xxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx. Xxx xxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxx xxx xxxxxx xxxxxxxxxxxxx xxx x XXX XXXx. Xxxxxxxx xxxx xx xxxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xx XxxxxXxxxxx.

Xxx Xxxxx, xx xx xxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxxx, xxxx xxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxx xxxxx: Xxxx xx xxx Xxxxxxxxxxxxx xxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxx xx xxxx Xxxxxxxxxxxxx, xxxxxx xx xxxxx xx, xx xxx Xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxx xxxx xxxxx xxx Xxxx, xxxx xx Xxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xxxx, xxxxxx xxxxxx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxx xx XxxxxXxxxxx xxxx Xxxxxxxxxxxxx xxx xxx xxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxx xxx xxxxx "XxxxxXxxxxx" xxx xxxxx xxx Xxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxxxx. Xxxx xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xx xxxxx "XxxxxXxxxxx" xx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx, xxxx xxxx xxxxxxxxxxxx Xxxxxx "xx Xxxxx" xxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxx, xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxx xxx xx xxxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, X x X xxxx Xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx XxxxxXxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxx. Xxxxxxx xxxx xxxx xxx Xxxxx xxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxx xxxx xxx Xxx xxxxxxxx xxxx xx xxxxxx Xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx xxxx xxx Xxx xxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxx xxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, X x X xxxx X xxx X x X xxxxx Xx.

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

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xx XxxxxXxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxxx, xxxx xxx xxxx Xxxx xxx Xxxxxxxx xxxxxxxx xxx xxxx xxxxxxxxx. Xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxx Xxxxxx xx XxxxxXxxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx xXX Xxxxxxxx xxx x.x.xxxx, X xx X xxxxxxx.

XXXXXXXXX: Xxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxx, xxxxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxxx Xxxxxxxxxxxxx xxx, xxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx x xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx x xxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx

xxxxxx

5. Dienstwagen:
Arbeitsrechtlicher Vergleich verhindert Versteuerung nicht

Xxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxxxx xx xxxxxxxxxx, xxx xxxx xxxxxxxxxxx xxxxx, xx xxx xx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxx xxxxxxxxxxxx xxxxxx xxxxx. Xxx Xxxxxxx xxx xxxx xxx xx xxxxxxxxx XxxxXxxxxxxxXxxxxxxx xx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx.xx.xxxx xXXXX X xxxxxx xxx xxx xx.x.xxxx xXX X xxxxx xxxxxxxx, xxxxxx xxx "Xxxxxx xxx xxxxxx Xxxxxxxxx" xxxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxxx xxx, xxxx xxx Xxx xxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxx xxxxxxx xxxxxx xxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X.xxx Xx. x.xx. Xxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xXX Xxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

  • Xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxx x xxxxxxxxxx xxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxx xx xxxxxxx xxx. Xxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx XxxxXxxxxxxxXxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx, xx xxxx xxx x xxxxxxxxx x Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xx Xxxxxxxx xxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxx, xxxx "xxxx xxxxxxxxxxxx xxxxxxx Xxxxxxx xxx Xxx xxxxx xxxxxxxxxxxxxx xxxxx." Xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxx XxxxXxxxxxxxXxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx, xxxx xxxx xxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx xxxx. Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx, xxx Xxxxxxxx xxxx xxxxxx xxxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx xxx. Xxxx Xxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxx xxxx xxxxxxxxx.
  • Xx xxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx xxx. Xxxxx xxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxx xxxx, xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx. Xxx xxx Xxxxxxx xxx Xxxxxxxxx, xxx Xxxxxxxx xxx xx xxxxxx Xxxx xx xxxxxxxx Xxxxxxx xxxxxxx xxxxxx, xxxxx xx xxxxx xx. Xxxx xxxxx xxxx, xxxx xxx xxxxxxxx x xxxxxxxx x Xxxxxxxx xxxxxxxxx xxxxxxx xxx. Xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxx xxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx.

xxxxxx

6. Fahrten zur Arbeit:
Zweifelsfragen zu Jobtickets und Arbeitgeber-Zuschüssen

Xxxx xxx x.x.xxxx xxxxxxx xx xxxxxxxx Xxxxxxxxxx, xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxx xxxx xxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xx xx x Xx. xx XXxX xxxxxxxx, xxx xxxx xxxx xxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxx xx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx:xxxx.

Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx

  • Xxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xx x Xxx. x Xx. xx Xxxx x XXxXx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx. Xxxx xxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxx xxxxxxxx xxxxxx.
  • Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxx Xxxxxxx xxxxxx xxxx. Xxxx xxxxxxxx xx xxxxxx Xxxxx xxx xx xxxxxxxxx Xxxxxxxxxx.
  • Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx.
  • Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx xx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx.
  • Xxxxxxxxxxx xxxxxx Xxxxxxxxxxx xx Xxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xXxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxx xXxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxx, xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.
  • Xx xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxx xxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx xx.X. xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx x xxx xxxxxxxx x xxxxx xxxx xxxxxxx Xxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.
  • Xxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxx xxxx xxxxx Xxxxxxxxx. Xxxxx xxxxxxxxxxx xxx xxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxx xx xxxxxxx Xxxxxxxxxxxxxx

  • Xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xx Xxxxxxxx xxxx Xxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx Xxxx xXXX, XX, XXx, Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx Xxxxxxxx xx.X. XXX, Xxxxxxx.
  • Xxxxxx Xxxxx xxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xx.X. xx Xxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxx xxxxx xxxxxxxx Xxxxxxxx xxxxxxx xxxxxx xxxxxxx, xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxx xxxx xx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxx, xxx xx xxxx Xxxxxxxxxxxx, Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxxx xxxxxx xx xxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxx xxxx xxxxxx, xx xxx xxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxx xxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxx.
  • Xxxxxx xxx Xxxxxxxx, xxxx xxxx xxx Xxxxxxxx xxxxxxx xxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxx xxxxxxx xxxxx, xx xxx xxxxx xxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xx xxxxx xx. Xxxxxx xxxxxx xxx Xxxx xxxxxx, xxx xxxxx xxx Xxxxxxxxxxxx xxxx xxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx, xx xxx xxxxxx Xxxxxxxxxx xx xxxxxxxxxx.
  • Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxx Xxxxxxxx, xxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxx xx Xxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xx xxxxxxx.
  • Xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx x Xx. xx XXxXx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx xx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx. Xxx XXXxXxxxxxxxx xxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxx. Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx, xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx x XXX xxxxxxxx xxxx xxx xxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxx xx xxx Xxxxxxx, xx xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxx xxxx xxx. xxxxxxxxx xxxxxx xxxxx. Xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx.

XXXXXXX: Xxx Xxxxxxxxxxx xxxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xxxx x Xx. x XXxX "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx x Xxxxxxx"x.

Xxxx xxxx xx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx: XXXxXxxxxxxxx xxx xx.x.xxxx

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx

xxxxxx

7. Krankheitskosten:
Unfall nach Betriebsfeier auf dem Oktoberfest ein Arbeitsunfall?

Xxx Xxxxxxxxxxx xx Xxxxxxxx xxx xxxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxx xxxx xxxxxxxxxx xxxxxxx xx xxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxx xxxxxxxxxx: Xx xxxxxxx xxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx xxxx xx xxxx xxx xxx Xxxxxx xx xxxx xxxx xxxx xxxxxxx xxxxxxxxxxxx "Xxxxxxxxxxxxx" xxxxxxx, xxxx Xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx

Xx xxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xXXxXxxxxx Xxxxxx xxx x.xx.xxxx, X xxx X xxxxxxx. Xxx Xxxxxxxx xxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxx xxx Xx. X xx X xxxxxx.

  • Xxx Xxxx: Xxx xxxx xxxxxxxx, xxx Xxxxxx xxxxxxxxx Xxxxxxx xxx xxx xxxxxx Xxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxx xx Xxxxxxxx xxxxxxxxxx. Xxx xxxxx Xxxx xxxxxxxxxxxxx xxxxx Xxxxxxxx xxxx xx Xxxxxxxxx xxxx xx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxx xxxx xxx xxxxxx xxxxxxxx Xxxxxxxx xxxxxx Xxxxx xx xxx Xxxxxxxxxxxxx xxxx. Xxx xxx Xxxxxxx xxxxx xx Xxx xxxxxxx xx xx xxxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxx Xxxxxxxxx xxx xxxxx xxxx xxxxx Xxxxxxxxxx. Xxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxx xx.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxx xxx xxx Xxx xx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx. Xxxx xxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxxxxxx xxx xxxx, xxxx xx xxx Xxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxx, xxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxx, xx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xx xxxxxxxx. Xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xx xxxxxxxx, xxxx Xxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxxxxx.
  • Xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxxx xxxxx xxx Xxxxx xxx Xxxxxxxx, xxxxxxx xxxxx xxx Xxxxxxxx, xxxx xxxx Xxxxxx, xxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxx xxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxx, xxxx Xxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx xxxxxxx, Xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxx xxxxx xxx xxx Xxxxx xxxxx xxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx, xxx xxxxx xxxxxxxxxxx, xx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxx xx xxxxxxx. Xx xxxx xxxx xxxx xx xxx "XxxxxxxxxxXxxxx" xxx. xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx

xxxxxx

8. Sachbezüge:
Trockenes Brötchen und Kaffee kein steuerpflichtiges Frühstück

Xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx, xx xxx xxx xxxxxxxxx Xxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxx x xxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx x xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx.

Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx x,xx XXX xxxxxx. Xxxx xxx Xxxxxxx xxxx Xxxxxxxxxx xxxxx xxx Xxxx xxx x,xx XXX xxxxxx. Xxxx xxx Xxxxxxxxxxx xxx xxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxx xXxxxxxx, Xxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxx, xxx xxx Xxxxx, xx xxxx xxx "Xxxxxxxxxxx" xx xxxxxxxxxx xxx xx xxxxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx Xxxx xxxxx "Xxxxxxxxxxxx" xxx. Xxxxxxxxx Xxxxxxxxx xxxxx xxxx xx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxx x.X. xxx xx x Xxx. x Xxxx x Xx. x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxx Xxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx. xxx Xxxxxxxxx xXxxxxxx, Xxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xx Xxxxxxx xxx xxxxx Xxxxxx xx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxx. Xxxxx xxxxxx xxx xxx Xxxxxxxxx, xxxx xxxx Xxxxxxxxxx xxxx xxxxxxxx Xxxxxx xxxxxxxx. Xxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx, Xxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx x,xx XXX xx Xxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxx xxx. Xxx XXX xxxxxxxx xxx xxxxxxx Xxxxxxx.
  • Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxx xxxxxxxxxxx. Xxxxx xxx xxxx xxx Xxx xxx Xxxxxxxxx xxxx Xxxxxxxxx. Xx xxxxxx xx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx, xxxxxx xxx xxxx xxx Xxxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxx xx xxxxxxx xxxx, xxxx xxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

II. Privater Bereich

1. Krankheitskosten:
Kosten für Besuch eines Fitnessclubs nicht abziehbar

Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxxxxx xx xx XXxX xxxxxxxxx. Xxxxxxxxxxxxx xxxxxx xxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxx xxxx Xxxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xx Xxx. x Xx. x XXxXXx. Xxxxxxx xx xxxx xx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxxx xxxx, xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xx xxxx xx xxxx x.xxx XXX. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxx xxxxxx, xxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxx: "X.x. Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx. Xx xxxxxxx xxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx!!!" Xxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxx xx Xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx xx xxxx xxxxx xx xxxx Xxxxxxxxxxxxxx xx Xxxxx xxx xx xx XXxX, xx xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxxx xxxxxxxxxxx Xxxxxx, xxx x.X. xxxxx Xxxxxxxxxxxxxxxxx, xxxxxxx. Xx xxx xxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx.
  • Xxx Xxxxxxxxxxx xxx Xxxxxxx: Xxx xxxxx xxx xxxxxxx xxxxxxxx, xx xxx xxxxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx xx Xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxx xx xxx xxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxx xxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx, xxx xxxx xxx xxxxx Xxxxxxxx xxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx.
  • Xxxxxx xxxx xxx xxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxXX. Xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxx xxxxx xxxxxxxxx. Xxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xxxx xxxxxxxxx xx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxxxxxx xxxxxx xxxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxx Xxx, Xxxxxx, Xxxxxx xxx Xxxxx xxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxx xx Xxxxx xxxx xxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxxxx xxxx xxxx xxxxxxx Xxxxxx xxx, xxxxx xxx Xxxxxx xxxxxxxxxx xxxxx xxxx: Xxxxxx xxxxxx xxxxxxxx xxxxxx, xxxx xxxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx xXX Xxxxxxxx xxx x.xx.xxxx, x X xxxxxxxx. Xx xxx xx xxxx xxxx xxxxxxxxx, xxxx Xxx Xxxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxxx xxx xx xxx XXX xx Xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx, xxx xxxxx xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx x Xx. xx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx

xxxxxx

2. Prozesskosten:
Aufwendungen für Studienplatzklage steuerlich nicht absetzbar

Xxx Xxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx, xxx Xxxxxxx xxxx xxxx xxxxxxxxx xx xxxxxxx xxx xx xxxxx Xxxxxxxxxxx xx xxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxx x xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxx xxxxxxx. Xxx Xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxx xxxxxxxx xxx xxxxx xxx xxx. XXxXxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

  • Xxxx Xxxxxxxxxx xxx XXX xxxxxxx Xxxxxxxxxxxx xxx Xxxxxx, xx xxxx xxxxx Xxxx xx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xx xxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxxxx xxxx. Xxxxx xxxx xxx Xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxx xxx Xxxxxxx xx xxx xxx Xxxxxxxxxxxxx xxxxxx, xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxx, xxx xxxxxxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xXxxxxxxxxxx xxxx Xxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xXxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxxxxxxx xxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx Xxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxx xxxxx xxxx, xxxx xxx Xxxxxxxxxx xx xxx xxxxxxxxxx Xxxxx xxx xx xxxxx xxxx xxxxxxxxxx Xxx, xxxxxxxxxxxxxxx xx Xxxxxxx, xx Xxxxxxxx xxxxx. Xxxxxx xxx Xxxxxx xxxxxx Xxxxxx, xxxx xxxxx xxxx xxx xxx Xxxxxxx xxx XXXxXxxxxxxxxx xxxxxxxxxx. Xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxx xx xxx Xxx. x XXxX xxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

XXXXXXXXX: Xx xxxxxxxxx xxx, xxxx xxx Xxxxxx xxx Xxxx xxx Xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxx xxx Xxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx. Xx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxx xx xxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxx x xxx xxx Xxxxx xxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxx x xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx, xxxxxxx Xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx XxX xxxxx, x XxX xxxxx, x XxX xxxxx x.x.x. Xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxx xxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxx

xxxxxx

3. Scheidung:
Wie weit gehen die Auskunftsrechte beim Zugewinnausgleich?

Xxx xxxxxxxx xxx Xxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx, xxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx, xxxx xxx xxxxxxxx xxx Xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx XxxXxxxxxxx xxxxxxxx xxxxxxx xxxx. Xxxx xxxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xx. Xxx xxxxxxxx xxxxxxx xxx Xxxxxxxx, xxxx xxxxx xxx xxxxxx XxxXxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xx xxxx XXX xxxx xxxxx Xxxxxxxx xxx xxx xxxxxxx Xxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx, xxxxxx xx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxx Xxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxx xxx xxxxx xxxxxxxxxxx: Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxx xx xxxxxxx. Xxx xx xxx Xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxx xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxx, xxx xxxx xxxxx xx xxxxxxx. Xx xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxx xxxx xxxxxxxxx xxx. xxxxxxxxxxxx Xxxxxx xxx XxxXxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxx.

Xxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx XxxXxxxxxxx xxxx, xxx xx xxx xxx Xxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxx xxxxxxxxx xxxxx, xxxx xxxxxx Xxxxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxx, Xxxxxx xxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxxxxxxx xxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xXXX Xxxxx, Xxxxxx xxx xx.xx.xxxx, xx XX xxxxxxx.

xxxxxx

III. Kinder

1. Kindergeld:
Kein Anspruch bei Freistellung für Spitzensport in der Ausbildung

Xxxx xxxxxxxxxxxx Xxxxxx, xxx xxxx xxxxx Xxxxx xxxxxxxxxxx xxxxxx, xxxx xx xxx xxx xx. Xxxxxxxxxx Xxxxxxxxxx. Xxx xxxxxx xxxx xxxx xxxxxxxxxxxxxxx, xxxx xxx xxxx xx xxxxx xxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxx. x Xx. xx XXxXx. Xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxx xxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxx xxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx

xxxxxx

2. Kindergeld:
Gilt ein Praxisjahr als Berufsausbildung?

Xxxxx Xxxxxxxxxxxxxx, xxx xxxx xxxxx xxxxxx, xxxxxxx xxxx Xxx xxx xxxxxxxx Xxxxx xxxx xxxx, xxxxx xxx xx xxxxxxxxx Xxxxxxxxxx xxx. Xxx xxxxxx xxx Xxxxxxxxxxxx, xxxxx Xxxxx xxxx xxxx Xxxxxxx xxxxxx xxxxxxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxx xx xxxx Xxxxxx xxxxxxxxxxxxx Xxxxxx, xxx xxxx xx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxx, xxxx Xxxxxxxxxxx Xxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxx Xxxxx xxx Xxxxxx xxx xx.x.xxxx xx X xxxxxxx xxxx xx Xxxxx xxxxx xxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx" xxxxxx, xxx Xxxxxxxxxxxxxxx xXXXx xxx xxxxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, XXX X xxxxxx. Xxxxx xxx xx xxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx, xxxx xxxx Xxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxx.

  • Xxx Xxxx: Xxx Xxxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx, xxx xxxx xxxxxxx xxxxxxxxxxxxx Xxxx xxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxx xxxxxxxxxxx xxxxxxxx xxx Xxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxx. Xxxx Xxxxxxxxxx xxx xxxxxx xxx xxxxx "Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx". Xx xxxx xxxxxxx xxxx xxx Xxxx xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xx xxx Xxxxxxxxx xxxx xx xxx xxxx xxx Xxxxxxx xxxx xxx Xxxx Xxxxxxxxx xxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx. Xxx Xxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxx, xxx xxx xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx. Xxx xxx Xxxxxxxxxx xxxxxxx xx xxxx xxxxxxxxx xx xxx xxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxx x xx xxx Xxxxxxxxxxxxx.
  • Xxx XXX xxxxxx xx xxx Xxxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxx xx xxx Xxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxx. Xxxx xxxxx xx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx x.x. xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx, xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxx xx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxxxxxx, xx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx, xxxxx xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx.
  • Xxx Xxxxxxxxxx xxxx xxx xxxxxxx, xx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxx. xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx.

XXXXXXXXX: Xxxxxxxxxxx xxxx xxxx XXX xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxx xxxxx: xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxx. Xxxxxxxx xxxxx xx xxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xx, xxx xxxxxxxxx xx xxxxxxx xxxx. Xxxxxxxxxxxxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xx xxxxx xxxxxxxx xxxxxxxxxx Xxxx xxx Xxxxxxxxxx xxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx XXX xxxxxxxx xxx. Xx xxx xxxxx xxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXXxXxxxxx xxx xxxxxxxxx xxxxx xxxxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxx Xxx. Xxxxx xxx xx xxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx XXX xxxxxxxxx xxx xXx. XXX X xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxx: Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx

xxxxxx

3. Studierende:
Wenn BAföG-Empfänger von Sparvermögen nichts wissen

Xxxx Xxxxxx xxx XXxxxX xxxx xxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx x.xxx XXX xxx x.xxx XXX xxxxxxxxx xxx xxxxxx xx x.x.xxxx xxxxxx xxx x.xxx XXX. Xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxx xxx. xxxx xxxxx Xxxx xx xxxxxxx x.xxx XXX, xx x.x.xxxx xx x.xxx XXX xxx xx XXxxxXx.

Xxxxxxxx xxx XXxxxX xxxxxxx xxx xxxx, xxxx xxx xxxxxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxxx xxxxxxxxxxxxx xxx XXxxxXxxxxxxx xxxxxxxx xxxxxx, xxx xxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxx. Xxx xxxxx xx xxxx xxxxx xxxxxx xxx, xxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxx xxx Xxxxxx xxxxxxxx xxxxx, xxx xxx xxx Xxxx xxxxxx xxxxx. Xxx xxxxxxx xxxxxx xxx Xxxx xxx Xxxxxxxx xxxx xxxxx xxx xxxxxxx Xxxxxxxxx xx XXxxxXxXxxxxx xxxxxxx. Xxxx xxxxxxx xxxx xx xxx xxxxxx Xxxxxxxx xxxxx. Xxx Xxxxx xxx, xx xxx x xxxxxxxxxx x Xxxxxxxxxxxx xxxxxxxx xxx Xxxx xxxxxxxxxxx xxx.

Xxx Xxxxxxxx, xxx Xxxxxxx xxxxx Xxxxxxxxxx xxx, xxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxx Xxxxx xxx Xxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX XX xxxxxx. Xxx xxxx xxx Xxxxxx xxx xxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx xx Xxxxxxx xxx Xxxxxx xxxxxxxx: Xxxx xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxx xxxxx Xxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxx xxx Xxxx xx xxxxx, xxx xxx xxxxxx Xxxxxxxxx xx xxx Xxxxx xx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx xx xxxxxx Xxxx xxxxxxxxxxx xxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxx xx xxxxx xxxxxxxxxx xXXXxXxxxxx XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxxx.

Xxx Xxxxxxx xxxxxxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx: Xxxx xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxx xxxxx Xxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxx xxx Xxxx xx xxxxx, xxx xxx xxxxxx Xxxxxxxxx xx xxx Xxxxx xx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx xx xxxxxx Xxxx xxxxxxxxxxx xxxx xxx xx xxxxx xxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx. Xxx xxxx Xxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X XX xxxxxxx.

xxxxxx

IV. Nebentätigkeit

1. Kinderbetreuung:
Anteilige Aufwendungen für das Eigenheim absetzbar?

Xxxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx Xxxxxx xx xxxxxxx Xxxxxxxx xxxx xx xxxxxxx Xxxxxxx xxxxxxxxxxxxxxxxxxx, xxxxxxx xx xxxx xx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx, xx xxx xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxx xxxx xxxx xxxxxxx xx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx.

  • Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx XXX xx Xxxx xxx Xxxxx. Xxxx xxx xxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxxxx. Xxxxxx xxx xxx xxxx xxxxx xx xxxx xxxx xxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxx xx, xx xxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxxx.
  • Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, x.X. Xxxxxxx xxx Xxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx, xx xxx xxx xxxxxxx Xxxxxx xxxxxxx, xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx xXX XxxxxxXxxxxxxxxxxx xxx x.x.xxxx, x X xxxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx xxx Xxxxxxx: Xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

2. Ehrenamt:
Neuer Ehrenamtsfreibetrag für Geflüchtete

Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xx xxxxxxxxxx Xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx x.xxx XXX xxx x Xx. xx xxx xxx XXxXx, xxx Xxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx x Xx. xxx XXxXx xxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxx x.xxx XXX xxx x Xx. xx XXxXx.

  • Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx XX xxxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, x.x. xxx xxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXX XX xxx xx xx Xxx. x Xxxx x XXX XXXx.
  • Xxxx xxx x.x.xxxx xxxx xx xxxxx xxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx Xxx. x xxx x XXX XXXx. Xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx XxxxxxxXxxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxx xxx xxx XXX xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx, xxxxxxxxxx xxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx x xxxxxxx xx xx XXX XXX xxxxx: xxx XXXx. Xxx xxxxxxxx: Xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx xxxxxx Xxxxx XXxXxxx xxxxxxxxxxx xxxxxxxx.

XXXXXXX xxxx xxx xxx "Xxxxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxx xx Xxxxxx xxxxxxxxxxx: Xx xxx x.x.xxxx xxxxxxx Xxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxx xxxx x Xx. xx, xx, xxx, xxx XXxX xxxxxxxxxxxxx xxxx, xxx xx xxx XXX xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx x Xxx. x Xxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxxxx.

  • Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxx XXX xxxxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxx xxx xx Xxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxx xxx xxx XXX xxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx.
  • Xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx XxxxxXX xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xx.X. xx Xxxxxxxxx xxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx xxxxx xxxxxxxxxx xxx xx xxx XXX xx Xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxxx Xxxxxx xxx Xxxxxxxxxx xxxxxx xx Xxxxxxx xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xx xx Xxxxxx x Xxxx x XXX XXX, x.x. xxxx xxxx xxxxxxx xxx xx xxx XXX xxxxxxxxx xxxxxxxxxxxxxxx.

xxxxxx

V. Kapitalerträge

1. Geldwäsche:
Drastische Herabsetzung der Bargeldschwelle für Goldkäufe

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

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

XXXXXXX xxx xxxxxxx, xxx Xxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxx, Xxxxxx xxx Xxxxxx, xxxxxx xxxxxxxxxxxxx x xxx xxxx xxx xx.xxx XXX xxx x.xxx XXX. Xxxx xxxx xx xxx xx.x.xxxx xxxxxx. Xxx Xxxxxxx xxxxxx xxxx Xxxxxxxxx xxxxxxx XXx xxxx Xxxxxxxxxxx. Xxxxx xxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxx Xxxxx Xxxxxxxxxx xxx xxxx xxxx xx Xxxxx Xxxxxxxxxx xxxx xxxxx x Xxxxxxxxxxx xxx xxxx x Xxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxx xxxxxxxx xx. XXxXxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xx.x.xxxx xxx. "Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxx x. XXxXxxxxxxxxxxxxxxxxxxxx"x. Xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxx x. XXxXxxxxxxxxxxxxxxxxxxxx xxxxx xx xx.x.xxxx xx Xxxxxxxxx xxx XX xxxxxxxxxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx xx.x.xxxx xx xxxxxxxxxx Xxxxx xxxxxxxxxx.

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

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

xxxxxx

2. Abgeltungsteuer:
Veranlagungsoption für unternehmerische Beteiligungen

Xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxx, xxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxx xxx XxxXxXxxxxxxx. Xxxx xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xx x xxxxxxx xxx Xxxxxxxxxxxxxxx x xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xx xxx xxxxx Xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxxx xxx xxx Xxx. x Xx. x XXxXx. Xxxxxxxxxxxxx xxxxxx xxx, xxxx Xxx xx xxxxxxxxxx xx x xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx xx xxxxxxxxxx x x xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxx xxxxx xxxxxx xxxx.

  • Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxx xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx x xxxxxxxxxx, xxx xxx xxxxxxxx xx x xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xx xx x xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx.
  • Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxx xx xxxxxxx. Xx xxxxx xxxx xxx xxx Xxxxxxxxx xx, xx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx Xxxxx xxx xxxxx xxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxxx xxxxxxxx. Xx xxxx xxxxxxxxxxxxxx xxxx xxxxx Xxxxx xxx xxxx xxxxxx xxxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx: Xxx Xxxxxxxxxxxx x xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx x xxxx xxxx xxxx, xxxx xxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxx. Xx xxxxxx Xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx, xxx xx xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx XX xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx XxXxxX xxx Xxxxxxxxxxxxxxxxx xxx XxXxxX, xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx XxXxxX. Xx xxxxx xx xxxx xxx xxxx xxx xxx XxXxxX Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxx xx xxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxxxxxxxxxxx Xxxxxx. Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xx xxx XxXxxX xxxxxxxxx xx xxxxx. Xxx Xxxxxxx xxxxxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx. xx xxx Xxx. x Xx. x XXxX. Xxxxxxxx xxxxx xx xxx xxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxx xxxxxxx, xx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxxx xxx Xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xx.
  • Xxxx Xxxxxxxxxx xxx XXX xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx. Xxxxxx xxx xxx Xxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx XxXxxX. Xxx xxxx xxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx. xx xxx Xxx. x Xx. x XXxX xxxx xxx Xxxxxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxxx xxxxxxxx. Xxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xx xxx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxx, xxxxx xx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxx.

XXXXXXXXX: XxxXxXxxxxxxxxxxxxx xxx xxxx Xxxxxxx xxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx "Xxxxxxxxx xxxxxxxx." Xxxxxx: Xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xx xxxx xxxxxxxxxxx xxxxxxxxxxx xx xxxxxxx, xx xxx Xxxxxx xxxx xx xxx Xxx. x Xx. x XXxX xxxxxxxx xxx. XXXX: Xxx XXX xxxxx xxxxxx xxx, xxxx xxxx xxx xxxxxxxxxxxxx xxxx. xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxx xxxxxx, xxx Xxxxxx xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. xxxxxxxxxx xxxx xxx Xxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx. Xxxxxxxxx xxxxxx xx xxxx xxxx xx, xxxxx xxxxxxx Xxxxxx xx xxxxxxxxxxxx Xxxxxxx xxxxx xx xxxxxxx. Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxx xxxx xx xxxx xxxxx, xx Xxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx Xxxxxx xxx xxxx xxxxxxx xxx xxx Xxxxxx xxxx xx xxx Xxx. x Xx. x XXxX xx xxxxxxxxxxxxx x xx xxx XXX. Xxx xxxxxxx Xxxxxxx: Xxx xx xxx Xxxxxxxx xxxxx xxx Xx. x XxX xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xXxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx

xxxxxx

3. Abgeltungsteuer:
Vereinnahmte Stückzinsen aus Altanleihen doch steuerpflichtig

Xxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx. Xxxxxxxxxxxx xxxx xxx Xxxx xxxx xxx xxxxxxx Xxxxxxxxxx. Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx x xxxx xxx xxx Xxxxxxxxxxxx, xxx xx xxxx xxxxxxx xxxxxx! Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x Xx. x XXxXx.

Xxx xxx xxxx xxx Xxxxxxxxxxxx, xxx xxx xxxx xxxxxxxx xxxxxxx Xx xxxxxx Xxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx, xxxx xxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx xx xxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxx xxx Xxx. xx Xxxx x XXxX, xxxxx xx xx Xxx. xx Xxxx xx, Xxxxxxxx x XXxXx XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx, xxx xxx xxxx xxxxxxxx xxxxxx, xx xxxx xxxx xxxx xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxx xxxxxxxxxx xxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxxx xxx x.x.xxxx, XXXX X xxxxx xxx XXXX X xxxxxx.

Xxx XXX xxxxxx Xxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxx, xxx Xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x Xx. x XXxX xxx. Xxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx XXxX xxxx xxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxx xxx Xxxx xxxx xxx xxxx xxxx xxx Xxxxxxxx xx xx xxx Xxx. xx Xxxx x Xxxxxxxx x XXxX x.x.X. XXxX xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxx xxxxxx

xxxxxx

VI. Eigenheim und Vermietung

1. Mecklenburg-Vorpommern:
Straßenbaubeiträge weg, Grunderwerbsteuer ´rauf

Xxxx xxxxxx Xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xx xxxxx xxxxxxx xx XxxxxxxxxxXxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxx. Xxxxxxxxxxxx xxxxx xxx xx XxxxxxxxxxxxXxxxxxxxxx xxxxxxxxxxx x xxx Xxxxxxxxx xxxxxxxxx. Xxxx: Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx x xxx x Xxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxx xxxxxxx xxx x.x.xxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxx: Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxx. Xxxxx xxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxx xxxxxxxxx xx xxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxx.

Xxxxxxx Xxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

2. Baukindergeld:
Was gilt bei Zuzug oder Rückkehr aus dem Ausland?

Xxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xXxXx xxx Xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx x xxxxxx xxxxxxxxx x xxx xx Xxxxxxxx xxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xx xxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxx xxxx xxxxxxxxxxxx.

Xxxxxxxx xxxxxx xxxx xxx Xxxxxx, xx xxxxx xxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxx xxxx xxx xxxxx xxxxxxxxx xxxxxx xxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxx xxxx xxx Xxxxxxxx xxx Xxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xx Xxxxxxx xxxxxxx xxxxx. Xxx xxx xxxxxxxx, xxxx xxx XxX xxxxx xxx xxx Xxxxxxxxx. Xxxx xxx xxxx

Xxxxxxx xxxxxxx xx xxxxxx xxxx xxx Xxxxxx, xx xxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxx xxxxxxxxxxxx xxx, xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx. Xxxx xxxx xxx xxxx xxx xxxxx Xxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxx xxx XxX xxx Xxxxxxxxxx xxxxxxxx xxxxxx.

Xxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxx, xxxx xxx xxxx xx xxx Xxxxxx xxxx xxx xxxx xx Xxxxxxx xxxxxxx xxxxx xxx xxxx xxxx Xxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xxxxxx Xx xxxxxx Xxxxxxx xxxx xxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxx xx xxx xxxxx xxxx xxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xx xxx Xxxxxxx x xxxxxx xxxxxxxxxxx x xxxxxxx xx Xxxxxxxxx.

Xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxx xxxxxxxxx "xxxxxxxxx", xxxxxxxxxx xxxxxx xxxx Xxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxxxx. XXXXXXX xxx xxxxx Xxxxxxxx xxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxx XxX xxxxxxxxxx xxxxxx xxx. Xxx XxX xxxxxxxx: "XxxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxxxxx xx x xxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx."

Xxxxxxxxxxxxx xxxxxx xxx XxX xxxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx. Xxxxxx xxxxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx XxXxXxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxx XxX: "Xxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxx xxxxx, xxxxxxxxx xxxxxxxxxx."

Xxxxxxxxxxxxx Xxxxxxxxxxxxx: XxxxxxxxxxXxxxxxxxxx: Xxx xxxx Xxxxxxxxxxxxx

xxxxxx

3. Finanzierung:
Schuldzinsen bei Umschuldung eines Fremdwährungsdarlehens

Xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxx xxxxxxx Xxxxxxxx xx Xxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxx xxxx xxxxxxxxxxx xxx. Xxxx xx xx.x.xxxx xxx xxx Xxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xx xxx Xxxx xxxxxxx xxx xxx XxxxxXxxxxxxxxxx xxx x,xx Xxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxxxxxx xxx Xxxx xxx Xxxxxxx xxxxxxxx xx, x.x. xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxx xxxx Xxxxx xxxxxxx xxxxxx. Xxxxx xxx xx Xxxxx xxxx xxxx x XXX xxx x,xx XXX xx xxxxxxxx, xx xxxxx xx Xxxxx xxxx xxxxxxxx x,xx XXX xxxxxxx. Xxxx xxxx Xxxxxx, xxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxx xxx xxx xxxxx, xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxx xxx xxx Xxxxx, xx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxx: Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxx xxx xxxxxx Xxxxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx. Xxx Xxxxxxxxxxx xxxxxx xxx xxx Xxxxxxx xx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx Xxxxxxx xxx. Xx Xxxxx xxx Xxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxx xx Xxxx x xxxxxxxxx xxxxxxx. Xxx Xxxxxxx xxxx xxxxxxx xxx Xxxxxxxx xx Xxxx xxx xxx xxxxxxxxxx xxx Xxxxxx xxxx, xx Xxxxxxxxx Xxxxxxx xx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxx xxx. xxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx. Xxx XXX xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.
  • Xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xx xxxx xxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xx xxx XXX. Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx. Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx XXX, xxx Xxxxxxxx xxx XXX. Xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxx, xxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xXxxxxxxxxxxxxxxxXxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx xxx. Xxx Xxxxxxx xxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx xx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xx Xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx Xxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx

xxxxxx

4. Entschädigungen:
Sofortversteuerung oder Verteilung über die Laufzeit?

Xxx xxx Xxx xxx Xxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxx x.x. xxxxxx xxxx xxxxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxx "Xxx xxx Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxx xxxxxxxx xxxx, xxxx xxx xxxxxx xxxxxxxxxxxxxx xxxxxx" xxx xxxxxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxx xXxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxxxxxx Xxxxxxxx xxx Xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx, xxxx x xxx xxxx xxx xxx Xxxxxxxxx x xxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxxxxxxxx xx xxx xxxxx Xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxx, Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx xx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx xx xxx Xxxxx xxxx "xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx" xx xxx Xxxxxxxxx xxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx. Xxxx xxx xxxxxxxxxx. Xxxxxxxxxx xxxx xxx, xx xxx Xxxxxxxxxxxxxx xxxxxx xx xxxxxx Xxxxxx xxxxxx xx xxxxxxxxxx xxx xxxx xx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx.

  • Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxX xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx, xx xxx xxx xxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxX xxxx xxxxxxx.
  • Xx Xxxxx xxxx xxx xxx XX Xxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xx Xxxxxx xxxxxxxx xxxxxx xxxx, xxxxxx xxx Xxxx xxx xxxx xxx Xxxxx xx xxxxxxxxxx xxx xXX Xxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx.
  • Xxxxxxxxxx xxxx: Xxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx, xx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xx Xxx. x Xxxx x XXxXx. Xxx Xxxxxxxx xxx xxxxxx Xxxxxxxxx xxxxx xx xx Xxx. x Xxxx x XXxX xxx, xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxxxxx xxxx xxx xxxxx Xxxxx xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x XXxX xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx,XX X xxxxxx.

Xxx Xxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx, xx xxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxx xxx xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxx xxxxxx xx xxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx.xxx XXX xxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxx Xxxxxx xx xxxxxx Xxxxx xxxxxx xxxxxxxxxx, xxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xx Xxxxx xxxxxxxxx xxx xxx xxxx xxx Xxxx xxxxxxxxxx. Xxxx Xxxxxxxxxx xxx XXX xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxx xxxxxxxx.

XXXXXXXXX xx xxxxxxxxx xxx xxxxxxxx xxx xxxxxxx Xxxxxx xxx XXX: Xxxx xxx xxx XXX xxxxxxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxx xx xxxxxxxxxx xxx. Xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx. Xxxx xxxx xxxxx xxx Xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx xxx. XxxxxxXxxxxxxxx XxxxxXxxxxx xxxxx.

Xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xx Xxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxx". Xxx XXX xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxx xxxx "Xxxxxxxxxxxxxxxxxxx" xxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxx xxx Xxxxxx xxxxxxxx xxxxxxxxxx, xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxx. Xxx Xxxxxxx xxxxxx xxxxxxxx xxxx Xxxxxxx xxxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxx, xxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx. Xx xxxxx xxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxx xxxxx. Xxxx "Xxxxxxxxxxxxxxxxxxxx" xxxxx x xx xxx XXX x xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx. Xxx!

XXXXXXXXXX xxx xxxxxxxx xxx xxxxxxx Xxxxxx xxx XXX: Xxxxxx xxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx. Xxxx xxx Xxxxxxxxx xxxxxxx, xx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx, xxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxx xxx. Xxxxxxxx xxxxxxx xx xxxx xx xxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxxxxx xxx xx xxx xxxxxx xxxx xxxxxxxxx Xxxxxxx xxxx xx xxxxx xx xxx Xxxxxxxxxxx xx Xxxxxxxxx, xxxxxxx xx Xxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxxx Xxxxxxxxxx xxx XXXxXxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xx xxxx xxxxx xxx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xx xxxxxx xxxx xxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx. Xxx xxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxx xxxxxxx, xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xx xxx xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxxxxxx xxxxxx xxxxx Xxxxxxxx xx Xxxxx xxxxxx Xxxxxxxxxx.xxxxxx

xxxxxx

5. Finanzierung:
Zuordnung von Darlehen muss rechtzeitig erfolgen

Xxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx.

Xxxxxxxx:
Xxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxx xxxxxxx Xxxxxxxxx xxx Xxxxx xxx xxx.xxx XXX. Xxx Xxxxxxx xx Xxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxx xx Xxxxxxxxxxx xxxxxx xxxxxxx. Xxxx Xxxxxxxxx xxx xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx. Xx xxx xxx.xxx XXX Xxxxxxxxxxx xxx xxxx xxxxx xxxx Xxxxxxxx xxx xxx.xxx XXX xxxxxxxxx. Xx xxxx x xxxxxxxxxx xxxxxxxxx x xxx Xxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx.

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

Xxxxxx xxxxxxx xxxxx xxxxxxx xxxxxx

Xxx xxx xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxx, xx xxx Xxxxxx xxx "Xxxxxxxxxxxxxxx" xxxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xx xx xxxxxx xx xxxxxx: Xxxx, xx xxxx xxxxx xxxxxxxxxx xxxxxx. Xx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxx, xx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xXXx Xxxxx xxx xxx xxxxxxxx Xxxxxx xxx XX XxxxxxXxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xXXXx xxxxxxxxxx xxxxxx xxx xXX Xxxxx x.x.xxxx, x X xxxxxxx, Xxx. XX X xxxxx XX XxxxxxXxxxxxxxxxxx x.x.xxxx, x X xxxxxx, Xxx. XX X xxxxx. Xxx XXX xxx xxx xxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxx Xxxxxx xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

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

XXXXXXXXX: Xxx XXXxXxxxxxx xxxxx xx xxx Xxxxxx xxxx xxxxxxxxx Xxxxxx xxxxx "Xxxx xxx xxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxx. Xx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx XxxxxxxXxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxx xxxxxxxx, xxxxxx xx xxxxxxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxxxxx xxxxxxx xxx Xxxxxx xxxxxxxxxx x xxx xxxxx xxxxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx. Xxxxx xxx xxxx xxx "xxxxx" Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxx: Xxx Xxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx xxx xx xxx Xxxxxxxxxxxxxx xXxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxx. Xxx xxxxx xxxxxx xxx Xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xx xx Xxx. x Xx. xx XXxX xxx Xxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X.xxx Xx. xxx xxx. XxxxxxXxxxxxxxx Xxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx

xxxxxx

6. Grunderwerbsteuer:
Das "Aus" für die Steuerfalle "einheitliches Vertragswerk"?

Xxxx Xxxx xxxxx xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx xxxx xxxxxxxxx xxxxxxx, xxxx Xxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxx xxx xxxx xxx xxxxxx xxx Xxxx xxxxxx xxxxxxxxx xxxxxx xxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx x xxx xxxx xxx xxx Xxxxxxxxxxx! "Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxx xx xxxxxxxxxxxx Xxxxxxxx, xxx xxx Xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx" xxx x Xxx. x Xxxx x XxXXxXx. Xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXXXx xxxxxxx Xxxx xxx Xxxxxxxxxxxx xxx Xxx xxx Xxxxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxxxx" xxx. Xxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx XXX xx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxxx xxxxxxxx xxx Xxxxxx xx Xxxxx xxxx xx xxxxx "Xxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx XX. Xxxxxx xxx XXX xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxx xXxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxx xxx x. Xxxxxx xxx Xxxxxxxxxxxxxxxxxx XX xxxxxx xxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxx xxx xxxx "xxx" xx xxxxx Xxxxxxxxxxx xxxxxxxx. Xxx xxxxxx, xxx Xxxxxx xxx XXxXxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxx xxx, xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxx xxxxx xxx xxx xxxxxxxx Xxxxxxxxx, xxxx xx xx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxxxxx" xxxxx xxxx xxxx.

Xxxxx xxxxxxx Xxxxxxxxxxxxx x xxxxxxxxx xxxx xxxxx Xxxx x xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxx Xxxxxxx xxx xxxxx xxx xxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxx xxx Xxxxxx xxx, xxx xxxxxx Xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx x. Xxxxx xxx Xxxxxxxxxxxxxxxxxx XX xx xxxxxx, xxxx xxxx xxxxxxxxxxxxxxx xxxxxx xx Xxxxxxx xxxxxx xxxxxx, xxxx xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxxxxxxxxx xxxxxxx xxxx xx xxxxxxxxxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxx xxx xxx xxx xxxxxxxxx XXxXxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx XXX xxx xx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx XX "xxxxxxxx" xXxxxxxx xxx XXX xxx x.xx.xxxx, XX X xxxxx xxx xxx x.xx.xxxx, XX X xxxxxx. Xxxxx Xxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx Xxxxxxx xxx XX. XXXxXxxxxx xx Xxxx xxxx, xxxx xxxx xxx xxxxxxxxx Xxxxxxxx, xx xxx Xxxxxxxxx xxxxxxxx xxx. Xx xxxxx xxxxx xxx xxxxx Xxx xx xxx Xxxxxxxxxx xxx XXX, xxxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxx xx xxxxx Xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx.

Xxxxxxx Xxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

7. Grundstücksenteignung:
Entschädigung für die Enteignung ist steuerfrei

Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx x.x. Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx xxxx xxx xxxx Xxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxx xxx xxx XXX xx Xxxx xxxxxxxxxx xxx xxxx x xxxxxx xxxxxx x xx xxxxxx Xxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx xxx xx Xxx. x XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxxxxxx xxxxx xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:

xxxxxx

VII. Renten und Pensionen

1. Riester-Rente:
Abfindung einer Kleinbetragsrente vor 2018 steuerbegünstigt?

XxxxxxxxXxxxxx xxxx xxx xxxx xxxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xx Xxxxx xxx xx x xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxx xxx xx Xxx. x XXxXx. Xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx xxxxxxxxxx Xxxxx xxxxx xxxxxx xxx xxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx xx XXX XX xxxxx x xx,xx XXX xx Xxxx xxx xx,xx XXX xx Xxxx. Xxx Xxxxx xxx, xxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx.

Xxxx xxx Xxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx x xxxxxx xxx xxxx xxxxxxxx XxxxxxxxXxxxx x xx xxxxxx Xxxxx xxxxxxxxxxxxxxx xxxxxxx xx xx Xx. x XXxX. Xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx XxxxxxxxxXxxxxxxx xxxx xx xx XXxX xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxx xx Xxxxxxxx, xxxx xx xxxxxxxx xxxx xxxxx xx "xxxxxxxxxxxxxxxxx Xxxxxxxxxx". Xxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxxxxx xXX XxxxxxxXxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxx XxxxxxxxXxxxxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxx xx xx Xx. x Xxxx x XXxXx. Xxxx xxx xxxxxxxxxx. Xxxx xxxxxxxxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx XxxxxxxxxXxxxxxxx xxx xxxxxxxxxx xxxxxxxx xxxxxx xxxx. Xxxxx xxxxxxxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx. Xxxxxxxxxxxx xxx, xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx XxxxxxxxXxxxxx xxx xxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx.

  • Xxx XXXxXxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx XxxxxxxxxXxxxxxxx xxxxxxxx xxx xxx xx Xxx. x Xx. x XXxXx. Xxxx xxx "Xxxxxxxxxx" xxxxxxx xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxx Xxxxxx xxxxxxxxx xxxxxx. Xx xxxx, xx xxx.
  • Xxx xxxx xxxxx xxx XXX xxx Xxxxx xxxxxx xxxxxx xxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx "xxxxxxxxxxxxxxxx" xxxx. Xxxx xxx xxx, xxxx xxx "xxxxx xxx xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxx". Xxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xx xxxxxxxxxx xxx, xxxxx xxx XxxxxxxxxXxxxxxxx xxxxx xxxxxxxx xxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxx "xxxxxxxx" xxxxxxxxx xxx.
  • Xxx xxxxxxxxxxx xxx "xxxxxxxx"x Xxxx xxxxx Xxxxxxxxxxx xxx xxxxx xxxxxx "xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxx xxx xx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx x xxxx xxx xxxx xxx xxxx x xxxxxxxx xxx." Xxx xxxxx!x Xxx XXX xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxXxxxxx xxxx xxxxx xxx xxxxxxxx xxxxxxx, xxxx xx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxx xxx, xx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xx xx x xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx, xx xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx.

XXXXXXX: Xxxx xxx x.x.xxxx xxxx xxxx xxxxxxxxxxxx xxxx Xxxxxxxxxx: Xxxxx xxx xx Xxxxxx xxxxxxxx, xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx XxxxxxxxxXxxxxxxx xxxxxxxxxxxxxxxxx xxxx xxxxxxxx xx xx XXxXx. Xxxx xxxx xxxx xxxx Xxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxx xxxxxxx xx xxxx xxxx xxxxxxxxx xxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxx xx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxx XxxxxxxxxXxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx xx Xx. x Xxxx xx XXxX, xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

  • Xxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xx xxxx xxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxx xxxxxxx xxx x Xxx. x Xx. xx XxxxXxxxXx.
  • Xxxx xxxx xxxxxxx xxx Xxxxxxxxxx xxx XxxxxxxxXxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xx xxxx xxxx xxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx XxxxxxxxxXxxxxxxx xxxxxxxxxxxxxx xxxxxx xxx xxx Xxx. x Xxxx x XXxXx.
  • Xxxx xx Xxxx xxx Xxxxxxxxx xxxx xxxx XxxxxxxxXxxxx xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx. Xxxxx xxx Xxxxx xxxx xxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx, xx xxxx xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxXxxxxx: Xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx x Xxxx x

xxxxxx

VIII. Selbstständige

1. Fortbildung:
Kosten für den begleitenden Ehegatten sind nicht abziehbar

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

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx. Xxxxx xxxxxxx xxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

  • Xxx Xxxx: Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxx xxxx xxx xxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx. Xxxxx Xxxxxxx xxxxxxxxxx xxx xx xxx Xxxxxx xxxx Xxxxx, Xxxxxxxxx xxx Xxxx. Xxx Xxxxxxxxxxx xx xxxxxx Xxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxx, xxxxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxx xxxx xxx Xxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx.
  • Xxxxxxxxxxx: Xxx Xxxxxxx xxxx xxx Xxxxxxx xxxx xxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxx xxx Xxxx xxxxxxxxxxxxxx, xxx xx xxxx Xxx. x Xxxx x XXX xxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxx xxxxxxx xxx xxxxx xxx Xxxxxxx xxxx xx xxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxx. Xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxx xxx. Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxx, xxxxxxx xx xxxx xxx xxx xxxxx xxxx Xxxxxxxxx xx xxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx xxxx xxxxxxxxx xxxxx xxxx Xxxxx xxx Xxxxxxx xxxxxxxxxx xxxxx, xxxxxx xxx xxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxx x xxxxx xxxxxxxxxx xxxxxxxxx x xxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxx, xxx xxx xxx Xxxxxxx xxxxxxxxx, xxxxxxxx xxxxx xxxxxxxxx. Xxxxxxxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxxx xxx Xxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxx xxxxxx xxxx xx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

XXXXXXX: Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxx xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxx. Xxxxxxx Xxxxxxxxx xxxxx xxxxxx Xxxxxxxx xx xxxxxxxxxxx Xxxxxxx, xxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx, xxxxx xxxxxxxx xxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxx xxx x Xxx. x Xx. xx Xxxx x XXxXx.

xxxxxx

2. GmbH:
Geringes Geschäftsführergehalt neben voller Pension möglich

Xx xxx Xxxxxx xxxx xxx Xxxxxx xxxxxxx xxxxxxx xxxxxxxxxxx, xx xxxxx xxx XxxXxXxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxx xxxxxx xxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxx x xxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx x xxxxxxxxx xxxx, xxxx xx xxxxx xxxxxxx Xxxx xxx Xxxxxxx xxxxx xxxxx xxx xxxxxxxxx Xxxxxx xxxxxxx xxxx. Xx xxxx xxxx Xxxxxx xxxxxxxxx Xxxxxxxxx: "Xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx x xxxxxx xxx xxxxx xxxxxxxxxxxxxx xxx xxxx xxx xxxxx xxxxx xxxxxxxxxxxxxx x XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx" xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxxx XXXxXxxxxx xxx xx.xx.xxxx xX X xxxxxx.

XXXXXXX xxxxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xx Xxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx. Xxxxxx xxxx xx Xxxxxxxxxx xxx xxxxx Xxxxxxx xxxxx xxxxx x xxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx.

  • Xxx Xxxx: Xxxx xxxx xxxxxxxx xxxx XxxX xxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx. Xx Xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxx xx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxxxxxx xx Xxxxx xxx. Xx Xxxxx xxxx xxxx xxx Xxxxx: Xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxx xxx xxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxx xxx xxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxx XxxX xxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxx xx xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxxx xxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx Xxxxxx.
  • Xxx Xxxxxxxxxxx xxx Xxxxxxxx: Xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx. Xxx xxxxxx, xxxxxxxxxxxxxx xxxxxx xxxx XxxX xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx Xxxxxxx xxx xxx xxxxxxxxx Xxxxxx xxxxxx. Xx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx xxxx xxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxx xxx XxxX xxxxxxxx xxx xxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxx xxx. Xxxxxxxxxx xxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxx Xxxxxx xxxx Xxxxxxxxxx xx xxxxx xxxxxxxx Xxxxxx xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx XX xxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx, xx xxxx xxx xxxxxx Xxxx xxxx xxxxx xxxxxxxxxx xxx. Xxx Xxxxxxxxx xxxxxxxxxxxxx XXXxxxxxxxxxxx xxx Xx. X X xxxxx xxxxxxxxx.

xxxxxx

3. Gebrauchtwarenhändler:
Marge ist für Kleinunternehmergrenze unerheblich

Xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx, xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxx Xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xx xxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx, xxxx xxxxx xxxx Xxxxx "xxx Xxxxxx" xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx.

Xxxxx Xxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxxxXxxxxxxx xxx xx xx XXxX xx Xxxxxxxx xxxxxxxx, xxx xxxxxx, xxx xxxxxxx xxxx xxxx "Xxxxx" xxxxx Xxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx xxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxx "xxxxx" xxx xxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxx xxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx.xxx XXXx xxx xxx Xxxxxx xxx xxxxx xxxx xxx xxx Xxxxx xx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xXxXXx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxx xxxxxxxx. XXXXXXX xxx xxx XxXX xxxxx Xxxxxxxx xxxxxx xxxxxxxxxxx. Xx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxx xxx xxx Xxxxx xxxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xx. Xxxxxxxxx.

  • Xxx Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxx Xxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xx.xxx XXX xxxxx xxxxxxxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxx xx.xxx XXX xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxx xxx xx XXxXx. Xxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx: Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx x. X. xxx xx xx XXxX xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx X xxxx X. xxxx. Xxx Xxxxxxxxxxxxxxx xXXXx xxxxxx xxxx xxxx, xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxx xxxx xxxx Xxxxxxxx xxxxx xxx XxXX xxxx xxxxxxxxxxxx xXxxxxxxxx xxx x.x.xxxx, XX X xxxxx.
  • Xx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxxxxx, xxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx.xxx XXX xxxxxx xxx xx.xxx Xxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xXxxxxxxxxxxxxx xxx xx.xxx XXX xxx xx.xxx XXX. Xx xxxx xxxxxxx xx, xxxx xx Xxxxxxxxxxxxxxxx x.X. xxx xx xx XXxX xxx xxx xxxxx Xxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx xxxxx xxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxx xxx xx.xxx XXX xxxxxxx x xx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx.
  • Xxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxx xxxxx Xxxx xxxxxxxx. Xxx XXX xxxxxxxx xxxxxx xxxxx xxxxxx xxxxxxxxxxx xxx xxxxx xxx Xxxxx xxxxx xxx XxXX xxx. Xxxxx Xxxxxxxxxxx xxxxx xxxxxx xxxxxx, xxxx xxxxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxxx xxx XxXX xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxx: Xx xxxxxx xxx XXxXxxxx xxxxxxxxxxxxx, xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xx xxxxxxxxx, xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxxx xxxxx xxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxx xxxx xxxxxx xxx xxx Xxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xXxx. xxx Xxx. x Xx. xx.

xxxxxx

4. Bargeldgeschäfte:
Schonfrist für elektronische Kassensysteme bis 30.9.2020

Xx xxx xxxxxxxxx Xxxx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx x"xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx"x xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxx: Xx xxx x.x.xxxx xxxxxxx Xxxxxx xxxxx xxxx xx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxxxx xxxx, xxx xxxxxxxxx Xxxxxxxxx xx xxx Xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxxx xxxxxxxxxxx XXXxXxxxxx xxxx xxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxxxxxx xxxx. Xxxxxxx: Xxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx xxx xx.x.xxxx xxxxxxxx x xx xxxxxxxxx xxx Xxxxxxx!

XXXXXXX xxxxx xxx Xxxxxxxxx xxx Xxxx xxx Xxxxxxxx xxxxxxxx xxxxx Xxxxxxx xx xx.x.xxxx xxxx xxxxxxxxxxxxxxx x"Xxxxxxxxxxxxxxxxxxxxxx"x xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xXXXx xxx xxx xx.x.xxxx xxxxxxxxxxx. Xxxxx Xxxxx xxxx xxxxx xxxxxxxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxx xxx xxx xx.x.xxxx xxxxxx xxxxxxxx xxxxxxx. xXxxxxx: Xxxxxxx xxx XXX Xxxx xxx xx.x.xxxxx

Xxx xxxxx Xxxxxxx xxxxxx: Xxxxxx xxx Xxxxxxxxxxxxx, xxx xx Xxxxxxxx xxx xx.xx.xxxx xxx xxx xx.xx.xxxx xxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx, xxxxx xxxx xxx xxxxx xxxxxxxxxxxxxx XXX xxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxx xxxx xxx xxx xx.xx.xxxx xxxxxxxxx xxxxxx. Xx xxx x.x.xxxx xxx xxxx xxxx xxxx xxxx Xxxxxxxx xxx Xxxxxx xxxxxxx xxxxx xxxxxx xxxxxxx xxxxxx. Xxx xxxxxxx xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxxxxx.

XXXXXXX: Xxxxx xxxxxx xxx xxxx xxxxxxxxxxxxxxxxxx xxx xxx xx.x.xxxx xxxxx xxxx xxxxx xxxxxxx, xxxx xxxxxxxxx xxx xxx xxxxx Xxxxx xxxXxxxxxxxxxxxx xxx XXXxxx xxx xxxxxxxx Xxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx XXX xxxxx xxx XXX xxx xxxx xx xxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx.

xxxxxx

IX. Schenkung und Erbschaft

1. Betriebsübergabe:
Zahlungen an Eltern ohne Kostenübernahme für Pflegeheim

Xxx xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxxx xxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx. Xxxxxx xxxxxxx Xxxxxx xxxx xxxxxxxx Xxxxxx xxxx. Xxxxxx, xxx xxx xxxxx Xxxxxx xxxxxxxxxxx Xxxxxxxxx, xxxx x.X. xxxxx Xxxxxxx xxxx xxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxx xxxxxxxxxxx xxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx. Xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxx.

Xxxxxxxxxxxxx xxxx xxx Xxxxx xx xxxxxx Xxxxx xxx, xxxx xx xxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxx xxxxxx, xxxx xxxx xxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx "xxx" xxx Xxxxx xxx xxxxxxx xxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx.

Xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxx, xx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx, xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx xx xxxxxx. Xxxx xxxx xxxxx xxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx. Xx xxxx xxxxxx Xxxxxxxxxxxx xx "Xxxx xxx Xxxxxx" xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx, xxx xx xxxxxx Xxxxxx xxxxxx xxxxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx Xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx x xx xxxxxxxxxx xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxx Xxxxxx xxx xx.x.xxxx xx X xxxxxxxx.

  • Xxx Xxxx: Xxxx xxxx xxxxxxxxx xxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx. Xx xxxxxxxxxxxxx xxxx, xxxxxx Xxxxxx xxxxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxx xxxx x.xxx XXX xxxxxxxxx xxx xxxxxxxx Xxxx xx xxxxxx. Xxxx xxx Xxxx xxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxx, x.X. xxxxx xxxxx Xxxxxxxxxxxxx xx xxxxx Xxxxxx xxxx Xxxxxxxxxx, xxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx. Xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxx xxx Xxxxxxxxx xx xxxxx Xxxxxx xxx xxxxxxxx Xxxx xxxxxxx xxx xxxxxxxxxx xxxxxx xxxxx xxxxxx Xxxxx. Xxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxx. Xxxx xx xxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx xx x, xxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx, xxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxxxxxxx xxx Xxxxx xxxxxxx xxxxxxxxx.
  • Xxxx xxx Xxxxxxxxxxxxx xxx xx xxx Xxxxxxxxx xxx xxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xx xxx xxxx xxxx xxxxxxxx Xxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xx Xxxxxxx xxx xxx xxxxx xxx Xxxxxx xxx xxx xxxxxxx Xxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxxx xxxxxxxxxxxx xxx xx Xxxxx xxxxxxx xxxxxxxxxxx Xxxx, xxxx xxx Xxxxxxxx xx xxx Xxxxxx xxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx. Xxx xxx xxxxx Xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxxxx xxxxxx xxx xxxxxxxx Xxxx, xxxxxxx xxx xxx Xxxxxxxxx xx xxxxxxxxxxxxx xxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxx xx, xxxx xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxx, xx xxxx "Xxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxx xxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx xxx. Xxx Xxxxxxxx xxxx xxxxxxxx xxxx, xxxx xx Xxxxx xxxx xxxxx xxx XXX xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxx: "Xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxx, xxxxxxx xxx xxxxxxxx Xxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx, xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx." Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xx xxx Xxxxxx xx Xxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx.

xxxxxx

2. Erbschaft:
So profitieren Sie vom Pflegefreibetrag bis zu 20.000 EUR

Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxx xxx Xxxxx xxxxxxxxx. Xxx xxxxx xxxx Xxxxx xxx xxxxxxx, xxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxx xxxx, xxxx xxx Xxxxx xxxxx xxx xxx Xxxxxxxxx xx xxxxxxx Xxxxx xxxxxxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxx xxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx, xxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxx xxx xx xx.xxx XXX xxx xxx x xxxxxx xxx xxxxx xxxxxx x xxxx Xxxxxxxxxxxx, xxx xxxxxx, xxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxx xx xxxxxx. Xxxxxx xxx xxxxx Xxxxxxx xx xxxxxxxxx, xxxx xx xxxxx xxxx, xxxx xx xxxxxx Xxxxxxx xxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxx xxxxxxx Xxxx.

Xx Xxxxxxxxx

Xxx Xxxxxxxxxx xxx xxx xx.xxx XXX xxxx Xxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx Xxxxxx xxxx Xxxxxxxxx xxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxx xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx.X. Xxxxxxxxx, Xxxxxx, Xxxxxxxx xxx Xxxxxxx, Xxxxxxx, Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxx. Xxx Xxxx xxxx xxxxx xxxxxxxxx xxxxxx, xxxx xx Xxxxxxxxxxxxxxxx x xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx x xxxxxxxx xxx. Xx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xx Xxxxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxx. Xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxx xxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx.

Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx Xxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xx xxxxxxx xxxxxxxxxx Xxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxx xxxxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxxx, xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxxx xxx xxxxx xxxxx xx Xxxxx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxx xx xxxxxx xxxxx Xxxxxxxxxx xx Xxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx. Xxxx xxxxx xxxxxxx xxxx xxxxxxxxxx xxxxx Xxxxxx xxxxxxxx xxxxxx, xxx xx xxxxx Xxxxxxxxxx xxxx xXxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx x. x.x.xxxx, XXxXx xxxx X X. xxxx.

Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxx xxx xx XXX xx Xxxxxx. Xxx xxxxxxxxx Xxxx xxx xxxxxxxxxxx xxxxx xxxxxxxxxx, xx xxx xxxx xx xx xxxxxxx Xxxxxxxxxx xxx xx xxxxxxxxx Xxxxxx xxxxxxxxxx xxx. Xxxx Xxxxxxxx xxxxxxx, xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xx Xxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxx xxxx xx xx Xxx. x Xx. xx XxxXxX xxx xxx Xxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxx xxxxx xx xxxxxxxxxxxx xxxx, xxxxx xxxxxxxx Xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxx.

XXXXXXXXX: Xxx xxxxx Xxxxxxxxxxxx xxxxxxxx Xxxx xxxxxxxxxxxxx xxxxxx, xxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx, xxxxxxxxxxxxxx xx xxxxx Xxx "Xxxxxxxxxxxxxx." Xxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxx Xxxxxx xxxxxxx Xxx xx XXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxx Xxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxx xxx. xxxxxxxx. Xxxx xxxxxx xxxxxxxxxxxxxx xx Xxxx xxx xxxxxxxxxx Xx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxxxxx Xxx xx xx.xxx XXX xxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxxx, xxxx xxx xx.xxx XXX xxxxx xxxxxxxx xxxxxx. Xxx xxxx xxx Xxxxxxx: Xxxxxx Xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxx, xxx xxx Xxxxxx xxxxxxxx xxx, xxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx.

xxxxxx

X. Steuergrundlagen

1. Verbindliche Auskunft:
Gebühren steuerlich nicht abzugsfähig

Xxx xxx Xxx xxxxx, xxx xxxxxxxx xxxxxxx. Xxxx xxxx Xxxxxxxxx xxxxxxx Xxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxx xxxx xxxxxxxxxxxxx. Xxx xxxx xxxxxx xxxx, xxxx xxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxx, xxx xxx Xxx xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxx. Xxxx xxxx xxxxxx "Xxxxxxx" xxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxx, xxx xx xxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxx xxxx. Xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xx Xxx. XXX xxxxxxxx xxxx xxx xxxxxxxx xxx.xxx XXX! Xxx Xxxxx xxx, xx xxxxx Xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx.

Xxx Xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xx x Xxx. x XXx. Xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xx Xx. x XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xXX XxxxxxxXxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxxxx.

  • Xxx Xxxx: Xxxx Xxxxxxxxxxxxxxxxxxx xXxxXx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx xxxxxxxx. Xx xxxx xx xxx Xxxxx, xx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx XX xx xxxx XxxX xx Xxxx xxx Xxxxxxxxxxxxx xxxx xx xxx Xxx. x XxxX xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx xxx. xxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxx. Xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxx xx Xxxxx xxx xx.xxx XXX.
  • Xxx Xxxxxxxxxxxx: Xxxxxxx xx xx Xx. x XXxX xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx, xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xxx xx x Xxx. x Xxxx x Xx. x xxx x xxx x xxxx Xxx. x XXxX xxxx. Xxx xxxx xxxx xxxx xxx xxx xxxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xx x Xxx. x XX x.x. Xxxxxx xxxx xx xx XX. Xxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxx xxx xxxx Xxxxxx xxxxxxxxx, xxxxxxx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxx, xxxx xxx xxxx xxxxx xxxx Xxxxxx xxxxxxxxxx.
  • Xxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxx Xxxxxxx. Xxxx xxx Xxxxxxx xxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xx xx x XX xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx, xxxx xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx xxxx. Xx xxx Xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxx Xxxxx xxxxx, xxx Xxxxxxx xx Xxxxxx xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xx xxxxxx xxxx xx xxxxxxxxx, xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx, xx xxx xxxxxx xxxxxxxxxxx, xx xxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxx xxx, xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx

xxxxxx

XI. Soziales

1. Arbeitslosengeld I:
Änderung der Sperrzeiten bei versicherungswidrigem Verhalten

Xxxxxxxx xxx Xxxxxxxxxxxxxxxx X, xxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx Xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxx xxxxx xxxxxxxx xxx. xxxxxxxxx, xxxxxxxxx xxxx Xxxxxxxxx xxxx XXX. Xxxx xxxxxx Xxxxxxxxxxxxx xxxx xx xxxx xxxxxxxxxxxx Xxxxxx, xxxx xxxxxxx xxxx xxxx Xxxxxxxxx xxx x Xxxxxx xxx xxxx xxxxxxx Xxxxxxxx xxxx Xxxxxxxxx xxx xx Xxxxxx xxxxxxxxx xxx xxx Xxx. x XXX XXXx. Xxxxxxxx Xxxxxx xxxx xxx Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx XXX X xxxxx xxx.xxx Xxxxxxxxxxx xxxxx "xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx" xxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxx xx "XxxxxxxXxxx" xxxx xxx Xxxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxxx xxx xxxxx xxxxxxxx xxxxxx, xxxxxx xxxxxxxx Xxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxxxx. Xxxxx xxxxx xxx Xxxxxxxx xxxxx xxxxxx xxx. xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx, xxxx xxxxx xxx Xxxxxxxx xxxxx xxxxxxx Xxxxxxxxx xxx xxxxx Xxxxx xxx xxxx xxx. xxxxx Xxxxxx xxxxx xxxxx xxxxxx xxx. xxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxx. Xxxx xxxxxx xxx xxxxxx Xxxxxxxxx xxx xxxxx Xxxxx xxx xxxxx xxx xxxxxx Xxxxxx xxxxxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx xxx xxxxx xxxxxxx xxx Xxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx. Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxx Xxxxx xxx xxxxx xxxx xxxxxx Xxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, X xx XX xxxxx X xxx X xx XX xxxxx Xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx xxx XxxxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxx "xxxx xxx xxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx" xxxxxxx xxx xxxx Xxxxxxxxx xxx x Xxxxxx xXXxXxxxxxx xxxxxxxxx xxx xx.x.xxxxx.

XXXXXXXXX: Xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx "xxxxxxxxxxxxxxx" xxxxxxxx xxx, xxxxxxx xxx xxxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxxx xxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxxxxxx Xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxx xxx xx xx XXX X xxxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxx.

Xxxxxxxxx:
xx Xxxxxxxxxxx, XxxxxxXxxxxxxXxx xx, xxxxx Xxxxxx x xxx.xxxxxxxxxxx.xx x Xxxxx xx.x.xxxx.
Xxxx Xxxxxx xxxxxxxxxxx.
Xxxx Xxxxxxx xxxx xxxxxx Xxxxxx, xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx.

Logo
In Steuerfragen gut beraten!
Jetzt Mitglied werden und Steuern sparen!