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:

  • Betriebliche Gesundheitsförderung: Erhöhung des Steuerfreibetrages
  • Weihnachtsfeier: So bleibt der Fiskus der Feier fern
  • Verkauf des Eigenheims: Kein Spekulationsgewinn trotz kurzfristiger Vermietung
  • Umsatzsteuer: Verbesserung der Kleinunternehmerregelung
  • Solidaritätszuschlag: Abschaffung für die meisten Bürger - aber erst 2021

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

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I. Beruflicher Bereich

1. Auslandsreisen:
Neue Verpflegungs- und Übernachtungspauschbeträge 2020

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2. Betriebliche Gesundheitsförderung:
Erhöhung des Steuerfreibetrages auf 600 EUR

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3. Gruppenunfallversicherung:
Erhöhung der steuerlichen Pauschalierungsgrenze

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4. Kurzfristige Beschäftigung:
Erhöhung der Tages- und Stundenlohngrenze

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5. Mobbing und Diskriminierung:
Entschädigung des Arbeitgebers steuerfrei

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6. Weihnachtsfeier:
So bleibt der Fiskus der Feier fern

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7. Unfall mit Leasing-Pkw:
Schadenregulierung mit oder ohne Umsatzsteuer?

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II. Privater Bereich

1. Kfz-Steuer:
Trotz Dieselfahrverbots keine Steuerermäßigung

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2. Schuldnerinsolvenz:
Verkürzung der Restschuldbefreiung von 6 auf 3 Jahre

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3. Zweitwohnungssteuer:
Viele Satzungen sind verfassungswidrig - aber anwendbar

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III. Nebentätigkeit

1. Sozialversicherung:
Vereinsvorstand kann versicherungspflichtig sein

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IV. Kapitalerträge

1. Verluste bei Kapitalanlagen:
15. Dezember Stichtag für Verlustbescheinigung

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2. Forderungsausfall:
Auch Forderungsverzicht eines Gesellschafters absetzbar

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V. Eigenheim und Vermietung

1. Verkauf des Eigenheims:
Kein Spekulationsgewinn trotz kurzzeitiger Vermietung

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2. Miete:
Umsatzsteuer auf Abfindung für vorzeitige Auflösung eines Mietvertrages?

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

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx: Xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxx xx Xxxxxxxxx xxx Xxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxx, xx xxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx. Xx xxxxxxx, xx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

  • Xxx Xxxx: Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx. Xxx xxxxxx xx Xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxx xxxx xxxxxxxxx xxx xxx xx.xx.xxxx. Xxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxx xx.xx.xxxx xxxxxxxxx. Xxx Xxxxxx xxxxxx xxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx x xxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx xxx "xxxxxxxxxxxx" Xxxxxxxxxxxxxxxxxxx x xxxx xxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxx xxx XXX xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx.
  • Xxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxx, xx xxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx, xxx xxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxx, xxxxxx xxxx xxx Xxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxx, xxxx xxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxx xxxxxxxxxxx, xx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx. Xxxxxxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxx xxx. Xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxx xxxx xxxx xxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xxxx xxxx. xxxxxx XXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx. Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx x xxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxx xxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxxx xxx xxxx XXX xx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxx xxx xx.x.xxxx xxxxxxxxx xXx. x X xxxxxxx X, Xxx. XXX X X xxxxxx.

xxxxxx

3. Absetzung für Abnutzung:
Kürzere Nutzungsdauer für Wohngebäude nachweisen

Xxxx xxx xxxxx Xxxxxx xxxxxxx, xxx xx xx Xxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxx xxxxxxxxxxxxxx xxx x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xXxXx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xx Xxxxxx. Xxx Xxxxxxxxxxxxx, xxx xxxxxxx xxx xxxx xxxxxxxxxxxxxx xxxxxx xxxx, xxxxxx xx Xxxxx xxx xxx XxXxXxxx xxx x,x Xxxxxxx xxxxxxxx xxxxxx. Xx xxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxx XxXxXxxx xxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx.

xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxx xxxxx xxxxxx xxxxxx xxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxx Xxxxxxxx. Xxx xxxx Xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xx, xxx xxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx. Xxx xx xxxxx xx, xxxx Xxxxxxxxxxxx xxxxx xxxxxx xxx Xxxxxxx xxxxxx, xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxx, xxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxx Xxxxxx x xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

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

XXXXXXXXX: Xxxxx xxx Xxxxxx xxxxx Xxxxxxxx xxxx XXX xxxxxxxxx xXx. XX X xxxxxx. Xxxxxxxxxx xxxxxxx xxxx Xxxxxx xxxx xxxxx xxxxxx, xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxxxxxxxx xxxxx xxxx xxxx xxx Xxxxxxxxxx, x xxxx xxxxxx xxxxxxxx x xx Xxxxxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxx xx xxxxxxxx, xxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxx Xxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxx.

xxxxxx

4. Baukindergeld:
Vorsicht, wenn Kinder selbst Wohneigentum erwerben wollen

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

Xxxxxxxx:
Xxxx xxx Xxxx Xxxxxxx xxxxx xx xxxxx Xxxxxxxxxxx. Xxx xxxx Xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxx. Xxxxxxxxx xxxx xxxxxxx xxxxxxxxx xxx xxxx xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxx, xx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxx. Xx xxx Xxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxx xxx xxxx, xxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxx, xx xxx xxx xxx xxxxxxxxx xxxxxxxx. Xxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx. Xxxx xxx xxxxx xx: Xxxxxxxxxxxxx xxx Xxxx "xxxxxx" Xxxxxxxxxxx xxxx xxx xxx Xxxxxx "xxxxx" Xxxxxxxxxxx xxx xxxx xx xx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxx, xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx. Xxx xxxxxx: Xxxx xxx Xxxx xxxxxx Xxxxxxxxxxx xxxx xxx xxxx Xxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxxx xxx, xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx.

Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxx Xxxxxxx xxxx xxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxx Xxxxxxxxxxxx xxxxxxx x xxxx xxxx xxxxxxx xxxxxxxx xxx.

Xxxxxxxx:
Xxx Xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxx, xxx xxx xxxxxx xxxxxx xxx xxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxx Xxxx xxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxx. Xxxxx: Xx xxxx xxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx.

XXXXXXXXX: Xx xxx xxxxxxx Xxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxx xxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxx. Xxxxx xxx xx xxxx, xxxx xxx xxxxxxxxxxxxxx Xxxx xxxxxxx xxxxxxxxxxx xxx xxx xxx Xxxxxx xxxx xxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxx Xxxx Xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxx Xxxxxx, xxxx xxxx xxx Xxxx xxx xxx Xxxx xxxxxxxx xxxxxx xXxxxxxxxxxx "Xxxxxxxxxxx Xxxxxxxxxxxxxx" xxxxxxx. Xxx xxxxxxxxxx xxx xxxxxx Xxxx xx. Xxxxxxxxx xxxxxxx xxx Xxxx xxxx xxxx xxxxxxx Xxxx xx xxx Xxxxxxxxxxx xxxxxx. Xxx xxxxxx xxxx xxx xxxxx Xxxxxxxxx xxx xxx Xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxxxXxxxxxxxxx: Xxx xxxx Xxxxxxxxxxxxx

xxxxxx

VI. Renten und Pensionen

1. Grundsicherung:
Erhöhung des Freibetrages für Riester- und Betriebsrenten

Xxxxxxxx, xxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxx x Xxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxx, xxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xx XXX XXX x xxxxxxxxxxxx Xxxxx XX xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx. Xxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxx, xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx:

  • Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx: xx x xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxxxx xxxxxx xx x xxx Xxxxxxxxxxxxxxxxx x xxxxx: xxx XXXx.
  • Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx: xxx XXX xxxxxxxxx xxxxxxxx xx x Xx. xx, xx, xxx xxxx xxx XXxXx.
  • Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx x.x.xxxx xxx xx Xxx. x xxx x XXX XXXx. Xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx, Xxxxxxxx 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 xxxxxx Xxxxx xxx xxx xxxxxx Xxxxx XXxXxxx xxxxxxxxxxx xxxxxxxx.

XXXXXXX xxxxxxx xxx x.x.xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx XXX. Xxxx xx Xxxxx xxxx xxxx xxx Xxxxx XXxXxxxxxxxx xxx xxx XXX xxx xxx XXX xxxxxxxxx.

XXXXXXX: Xxx "Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx" xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx Xxxxx xx x xxx xxxxxxxxx Xxxxxxxxxx, xxxx xxxxxxx xxx XXX. Xxxxxxxxxxxxx xxxx xx xxxx "Xxxxxxxxxxxxxxxx XX" xXxxxx XXx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxx XXX, xxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxx xxxx xx xx x xxx. xx xx x xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxx xxx XXX. Xxxxx "Xxxxxxxxxxxxxxxxxx" xxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X x XX xxxxx Xx.

XXXXXXX xxxx xxx xx xxx x.x.xxxx xxx "Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx" xx Xxxxx xxx xxxxxxxxx xxx XXX xxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xx Xxx. x Xxxx x XXX XXX, xxxxxxxxxx xxx xxx "Xxxxxx xxx xxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx"x.

Xxxxxx xxxxxxx xxxxxxxxx xx x xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx XXX xxxx xx XXX xxxxxxxxx. Xxxxxxxx xxxx xx xxx XXX. Xxx xxxxxx Xxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xx xxx XXX XXX x Xxxxxxxxxxxxxx x xxxxxxxxxxx. Xxxx xxxxxxxxx Xxxxxxxx xxxxxxx xxxxxxx xx XXX XX xxxx XxxxxxXXxXxxxxxxx xxx xxx Xxx. x Xxxx x XXX XXx.

NEU: Freibetrag für gesetzliche Renten

Xx Xxxxxx xxx xxxxxxxxxxxxx "Xxxxxxxxxxxxxx xx Xxxxx" xxxxxx xxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx x xxx xx xxxx xxxx xxx Xxxxxxxxxxxx X xxx XX.

XXXXXXX xxxx xx xxx x.x.xxxx xxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxx, xxx xx Xxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx, xxx "Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxx" xxxxxxxxxxx xxxxxx: Xxx xxx Xxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxx Xxxxx xXxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxx X xxx XX xxx.x xxxxxxxxxxxxxxx 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 xxxxxxxxxxx Xxxxx xxx. Xxxxxxxxxxx xxx xxx xxxxxx Xxxxx XXxXxxx xxxxxxxxxxx xxxxxxxx. Xxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxx xxx "Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx" xxxx xxxx xXxxxxxxxx, Xxxxxxxx xxx XxxxxxxXxxxxxx xxxxxxxx.

xxxxxx

2. Rente:
Einführung einer Grundrente für Geringverdiener

Xx xx. Xxxxxxxx xxxx xxxxx xxxx XXXxXXX xxx XXX xxxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxx xxxxxxxxxx, Xxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxx. Xxx Xxxxxxxxxx xxxx xxxx xxxxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxx xxxx xxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx xxxx xxx XXX.

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

Xxxxxxxx:
Xxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxx, xx Xxxxxxxxxxxx x,x XX xxx Xxxx.

Xxxxx xxxx Xxxxxxxxxx

Xxxxx xxx XxxxxxxxxxxxXxxxxxxx

xx Xxxxx, xxxxxxxxxxxxxx x,x XX

xxxxxx

xx Xxxxx x x,x XX x xx XX

Xxxxxxxx xxxx xx Xxxxxxxxxxxxx

xxxx xxxxxxx x,x XXx

xx Xxxxx x x,x XX x xx XX

Xxxxxxxx xx xx,x x:

xx XX .x. x,xx xxx,x xx x xx,xx XX

x xx,xx XXXx xXxxxxxxxxxx x xxx,xx XXX

x xx,xx XXX xXxxxxxxxxxx x xxx,xx XXX

Xxxxxxxxxx Xxxxxxxxxxx: xxx,xx XXX

xx Xxxxxxxxxx Xxxx xxxx x xx,xx XXXx Xxxxxxxxxx Xxx xxxx x xx,xx XXX

xxxxxx

3. Berufsunfähigkeitsrente:
Leistung aus Vertreterversorgungswerk voll steuerbar

Xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxxxx Xxxxxxxxx xxx "xxxxx" Xxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxx xxxx xxx Xxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxx x xxxxxxxxxxxxxx x xxxxxxxxxxx Xxxxxxxxxx xxxx xx xxxxxxxxx xxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xx xxxxxxxxx xxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxx xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xx Xxx xxxx xxx xxx xxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxxxxx. Xxxx xxxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxx xx.xxx XXX xxx Xxxx xx xxxxxx Xxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx xxxxxx Xxxxxx.
  • Xxx Xxxxxxxxxx xxx xxx xXxxxxxxxxxxxxxxxxxxxxXxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx, xx xxx Xxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx x xx xxx Xxxxxxxxxxxxx. Xxx xXxxxxxxxxxxxxxxxxxxxxXxxxx xxxxxx xx xxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx. Xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx, xxxxxx xxx xxx xxx Xxxxxxx, xxxx xx Xxxxx xxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx.

XXXXXXXXX: Xxx Xxxxxx xxxxx xxx xxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxx xxx XX Xxxxxxxx xXxxxxx xxx x.xx.xxxx, xx X xxxxxxx Xx xxx xxx XX XxxxxxXxxxxxxxxxxx xXxxxxx xxx x.xx.xxxx, xx X xxxxxxx. Xxxx xxxx x xxxxxx xxxxxxxxxxx x xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xx xxxxxxxxx XxxxxxxxxXxxxxxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx Xxx xx Xxxx xxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx. Xxxxxxxxx xxxxxxx xxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxx Xx. xx: Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx

xxxxxx

VII. Selbstständige

1. Umsatzsteuer:
Verbesserung der Kleinunternehmerregelung

Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxx xx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx

  • xx Xxxxxxx xxxxx xxxxxx xxx xx.xxx XXX xxx xxx
  • xx xxxxxxxxx Xxxx xxxxxxxxxxxxxxx xxxxx xxxxxx xxx xx.xxx XXX xxxx xxxx.

XXXXXXX xxxx xxx xxx "Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xx xxx x.x.xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxXxxxxxxxxxxx xxx xx.xxx XXX xxx xx.xxx XXX xxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx xx Xxxx xxxx xx Xxxxxxxx xxxxx Xxxxxx xxx xx.xxx XXX xxxxxxxx xxx xx Xxxxx xxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx xxx Xxxxxxxxx. Xxx xxxxx xxxx xxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xx xxxxxxxx xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx. Xxxxx Xxxxxx, x.x. xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxx xxxx xxxxx Xxxxx xxxxxxx xxx xx Xxx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx

xxxxxx

2. Umsatzsteuer:
Erleichterung für Existenz- und Neugründer

Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxx, xxxxxxxx xxx xxxxxxxxx. Xx xxx xxx. XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxx xxx xxxxxxxxx XxxxxxXxxxxxxx xxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx, xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx xxx xx. Xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxx xx xxxxxxxxx. Xxxxxx xxxx xxxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xx xxxxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx x Xxxxxx xxxxxxx xxxxxx.

Xxxx xxx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxx Xxxxxxxxx:

  • Xxxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxx xxxx: Xxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxx xxx Xxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx xxxxxxx xxx xx Xxx. x Xxxx x XXxXx.
  • Xx xxxxxxxx xxxx xxxxxxxx Xxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx Xxxx xxxx xxx x.xxx XXX xXxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx. Xxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxxxxx xxx x.xxx XXX, xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx, xxxx xxx xxx xx. Xxxxx, xx. Xxxx, xx. Xxxxxxxxx xxx xxxxxxxxx Xxxxxx xxx xx. Xxxxxx xxx xxxxxxxxx Xxxxxx. Xxxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxx xxx x.xxx XXX xxxxxxxx xxx, xxxx xxx Xxxxxxxxx Xxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx, xxx xx xxxxxxx xxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx.

XXXXXXX xxxx xxx xxx "Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xx xxx Xxxxxx xxxx xxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xx xxx xxxxxx xxxxxx Xxxxxx xxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

Xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xx xxxxx Xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx, xxx xxx xxxxxxxxxxxxx Xxxxxx xx xxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx

xxxxxx

3. Künstlersozialversicherung:
Lektoren wissenschaftlicher Texte sind versichert

Xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxx xxx xxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxx. Xxxxxxxx xxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxx. Xxxxx: Xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxxx xXxxxxx xxx x.x.xxxx, X x XX xxxx Xx. Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxxxxxxxxxx xxxxxxxx, xx xxxxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxx xxxxx xxxxxxxx xxx Xxxxx xxxxxx xxxx, xxxx xxx xxxxxx xxxxxxxx xxxxxxxxx Xxxxx xxxxx Xxxxxx xxxxxxxxxx.

Xxxxxxxxxx xxx xxxxxxxxxxx xxxxxx xxx XXX xxx, xxxx xx xxxxx xxxxxxxxxxxxxx xxx, xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxx xx xxx Xxxxx xxxxx xxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxx, xxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xx xxxxxxxx.

xxxxxx

VIII. Schenkung und Erbschaft

1. Schenkung:
Kettenschenkung statt unmittelbarer Übertragung spart Steuern

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

IX. Steuergrundlagen

1. Solidaritätszuschlag:
Abschaffung für die meisten Bürger - aber erst 2021!

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xxxxxx

2. Einspruch, Klage:
Fristablauf trotz defekten Faxgeräts von Behörde oder Gericht

Xxxx xxxxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxxxxx xxxx Xxxxx xxx xxxxx Xxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxx xxxxx xxxxxxxxx xxx xxx xxxxxxx Xxx xxxxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxx xx xxxx xxxxx xxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxxx xxx Xxxxx xxxxxxxxxxxx. Xxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxx xxx Xxxxx xxxx Xxxxxxxxx xxxx xxxx Xxxxxxx xxxxxxxxxxx xxxxx xx xxxxxx xxxxx xxx Xxx xxx Xxxxxxxxx. Xxxx xxx xxxx, xxxx xxxxxxxxxxxx xx xxxxxxx Xxx xxx Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxx xx xxxxxx Xxxx xxxx xxxx xxxx "Xxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxx" xxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx Xxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx, xxxx xxxxxxxxxxxx xx xx.xx Xxx, xxxx xxxx xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx,x xxxxxxxxxxxx x xxxxx xxxxxxxxxxxx xxxxxx xxxx. Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx Xxxxxxx xxxxx xxxxxxxxxxx, xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx x xxx xxxx xxxxxx xxxx xxxxx, xxxx xxxxx xx x!x Xxxxxxxx xxxxxxxxx xxxxxxxxx xxxx xXxxxxx xxx xx.x.xxxx, XXXX XX xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxxxxx xxxxxx xxxx Xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxx. Xxxxxxx Xxx xxx Xxxxx xxxx xxx Xxxxxxxxxxx xxx xxx xx. Xxxxxxxx xxxx. Xxxx xx xxxxxx Xxx, xxxxxxx xxxxxx xx xxx Xxxx xxx xx.xx Xxx xxx xx.xx Xxx, xxxxxx xxx Xxxxxxxxxxx xxxxx xx xxx Xxxxxxx xxxxxxxxxxxx xxxxxx, xx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx "xxxxxxx" xxxxxxx xxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxx xxx, xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxx xxxx xx xxxxxxxxx xxxx xxx xx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxx xxx xx.xx Xxx xxxxxxxx xxx xxx xxxxx xxxxxxxx xxxxxx. Xxxx xx xxxxxxxxxxxxxxx Xxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxx. Xxxx xxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxx xx xxx xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx. Xxx XXX xxx xxx xxxxx Xxxxxxx xxxxxxxxxx.
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xxxxxx

X. Soziales

1. Krankenversicherung:
Erhöhung des durchschnittlichen Zusatzbeitrages

Xxxx xxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx XXxXxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx, xxx xx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx. Xxxxxx Xxxxxxxxxxxxx xxx xxx xxxx xxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx. Xxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxx XXxXxxxxxx xxxxxxx xx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxx "XXXxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

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