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:

  • Erstausbildung und Erststudium: Riesige Enttäuschung und keine Besserung
  • Pilotenausbildung: Weiterhin Zweiklassengesellschaft bei der Steuer
  • Mindestlohn: Attraktive Mindestvergütung für Auszubildende
  • Gehaltsumwandlung: Gesetzgeber will positive Rechtsprechung aushebeln
  • Geschiedene: Prozesskosten um Unterhalt als Werbungskosten abziehbar
  • Erwerb einer Immobilie: Aufteilung des Kaufpreises auf dem Prüfstand

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. Erstausbildung und Erststudium:
Riesige Enttäuschung und keine Besserung

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2. Pilotenausbildung:
Weiterhin Zweiklassengesellschaft bei der Steuer

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(1) Pilotenausbildung als Zweitausbildung

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(2) Pilotenausbildung als Erstausbildung

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3. Auswärtstätigkeit:
Bei Dienst an verschiedenen Stellen keine erste Tätigkeitsstätte

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  • Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx xx xxx Xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxxx. Xxxx xxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxx xxxx xxxxxxxxx xxxxxxxxxx xx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxx xxxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxx, xxx xxx Xxxxxxxxxxx xxx xxx xxxxx Xxx xxx xxx xxxxxxx xx xxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxx, xxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxx Xxxxxxxxxxxxxxxx xx xxxx: Xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx

xxxxxx

4. Sachbezüge:
Steuervorteil für Mitarbeiterwohnungen des Arbeitgebers

Xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xx xxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx xx XXxXx. Xxxxxxx xxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx, xxx Xxxxxxxxx xx xxxxxxxxxx xxx xx Xxx. x x.X.x. xx x Xxx. x XXxXx.

Xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxx xxx x Xxx. x Xxxx x XXxXx. Xxx "xxxxxxxxxxxxx Xxxxxxxx" xxx xxx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx, xxx xxxx xxxx xxxx Xxxxxxx, Xxx, Xxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx xxx xXxxxxxxxxxxxxxxx. "Xxxxxxxxxxxxx Xxxxxxxx" xxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx, xxx xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx.

XXXXXXX xxxx xxxx xxx x.x.xxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx, xxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxxx xxxxx xxxx xxx xx XXX xx Xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx x Xxx. x Xxxx xx XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxx xxxxxxxxxxxxx xxxxxxxx Xxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

  • Xxx xxxxx Xxxxxxxxxxxxxx xxx xx XXXxxx xxxxxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxx xxxx xxx XxxxXX xxxxxxxxxxxxxx Xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx xx XXXxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx.
  • Xxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxx xxxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx.
  • Xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx, xxx xxxxx Xxxxxxx xxx, xxx xxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.
  • Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxx xxxxx xx xxxxx xx. Xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx, xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx.

xxxxxx

5. Fortbildung:
Sky-Abonnement bei einem Bundesligatrainer als Werbungskosten?

Xxxxx XxxxxxxxxXxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx XxxxXXxXxxxxxx Xxx, x.X. xxxx xxx Xxxxxxxxxxxxxx Xxxxxxxx Xxxxxxxxxx xxx Xxxxx xXXXX Xxxxxxxxx Xxxxxx, XXXxXxxxx x.x.x. Xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxx XxxxXxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx XxxxxxXxxxxxxxxxxxxxx xxxx xXxxxxxx xxxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx.

  • Xx xxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx XxxxXxxxxxxxxx xxx Xxxxxxxxxx xxx. XxxxxxxxxxxXxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxx xxxxx XxxxxxXxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx x. Xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxx, xxx Xxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx XX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx XX Xxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx.
  • XXXX xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx XX Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx XxxxXxxxxxxxxxxXxx xxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx. Xxxxxxxxxxxxx xxxxxx xxx, xxxx xxx XxxxXxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx. Xxxxx xxx xxxx xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx XxxxXxxxxxxxxxxXxx xxx Xxxxxxxxxxxxxx xxxxxxxxx x xxxxxxxxxxxxx xXX Xxxxxxxxxxx x.xx.xxxx, xx X xxxxxxx Xx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xx xxxxxx Xxxx xxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxx xxx XxxxXxxxxxxxxxxXxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxxx xxxxx Xxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxx xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxx XxxxxxxxxXxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxx xxx XxxxXxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxx. Xxxx xxx xx xxxxxxxxxxxx Xxxx xx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx x Xxxxxxxxxxxxx

xxxxxx

6. Betriebliche Altersvorsorge:
Höherer Steuerfreibetrag bei Umlagefinanzierung

Xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxx xx x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx x xxxxxx xxxxx xx x Xxxxxxx xxx x Xx. xx XXxXx.

  • Xx Xxxxxxxx xxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx. Xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxx Xxxxxxxxxxxxx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx.
  • Xx Xxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx xx x.xxx XXX xx x xxx xx xxx XXXx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxx xxxxxxxx xxx XXX.

XXXXXXX xxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx x xxxxx xxxxxx x Xxxxxxx x xxxxxxxx x Xxxxxxx. Xxxxxxxx xxxxxxx xx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx x xxxxx xxx xx x.xxx XXX x xxx xx x.xxx XXX xxxxxxxxxx xx x xxx xx.xxx XXXx. Xxx xxxxxxxxxx Xxxxxx xxxxxx xxx xxx XXX xxx xxx XXX.

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxx XxxxxxxxXxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxx, xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xxxxxxxxxxx. Xxx xxxx xxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxx. Xxxxx xxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxx xxx x xxx xxxxxx x xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx

xxxxxx

7. Mindestlohn:
Attraktive Mindestvergütung für Auszubildende

Xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxx, xx xxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x Xxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxx xxxx xxxx Xxxxxx xxxxx xxxx xxxxxxx Xxxxxxxxx xxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx x. Xxxxxx xxxx xxx xxx x. Xxxxxx xxxx xxxxxxxxxxxx xx xxx xxxx xx xxx x. Xxxxxx xxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxx. Xx xxxxxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxx xx xx Xxxxxxx, xx xxxxxxx Xxxxxxxxxxxxxxx xx xx Xxxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxxxx xx xx Xxxxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxx xxxxxx Xxxxxxxxxx. Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xx XXxX, xxxxxxxxxx xxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx" xxx xx.xx.xxxxx.

Xx xxxx xxx xxx XxxxxxxxXxxxxxxxxxxxxxxxxxxxx

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xxxxxx

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Xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxx. Xxxxxxx xxxxx xxxxxxx x xxx Xxxxxx xxx Xxxxxx x xxxx xxxxx xx Xxxxxxx Xxxxxxxxxxxxx xx. Xxxxxxxxxx xxxxxxx Xxxxxx xxxxx xxxxx xxxxxx. Xxx xxxxxx xxxx xxxxx Xxxxx xxx Xxxxxxxxxxxx X xxxx XX xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx x.xxx Xxxx xx.

Xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxx xxxxxx. Xxxx xxxxx xxxxxxxxxx, xxx xxxx xxxxx xxxxx xx xxxxx Xxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxx xxxxxx xxxxx xxx xxx Xxxxxxxxxxx. Xxxxxxxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxx xxxx xxxxx xxxx xxxxx xxx x.x. Xxxxxxx xxxxxx. Xxxxxxxx xxx XXX xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxx xxxx xxx xx x xxxxxxxxxxxxxx.

  • Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx XXX xx Xxxxx. Xxx Xxxxxxx xxxx Xxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxx xxx Xxxxx xxx XXX. Xxxxx xxxx xxx Xxxxxxxxxxx xxx XXX xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx XxxxxxXXX xxxxx Xxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.
  • Xxxxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxx xxxxx Xxxxxxx. Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx, xxxxxx xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxx xx xxxx xxx, xxx xx xxx Xxxxxxxxxxx xxx xxxxxxx.

xxxxxx

8. Gehaltsumwandlung:
Gesetzgeber will positive Rechtsprechung aushebeln

Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx, xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xx xxxxxxxxx, x.X. Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxx, xxxx xxxxx "xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxx xxxxxx. Xxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxx "xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxxxx Xxx Xxxxxxxxxxxxxxx xXXXx xxxxx xxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxxx xxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxx.

Xxx xxxxxxxx Xxxxxxxxxx: Xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxx" xxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxx. Xx xxx xxxxx xxxxxxxxx, Xxxxxx xx xxxxx xxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxx xX x.xx Xxx. x XXxX xxxxx.

Xxxx xxxx xxx xxxxxx Xxxxx xxx XXX: Xx xxx xxxxxxx xxxxxxxxxxx, xxxx "xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxxx xxxxxxxxx Xxxx xxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx. xxxxxxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxx xx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxx xxx, xxxxx xxxxxxxx "xxxxxxxxxxxxx Xxxxxxxxxxx" xxx. Xxxxx xxxxx xxxx x xxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxx xxxx xx Xxxxxxxx, xxxx Xxxxxxxxxxxx xxx Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxxx xxx x.x.xxxx, XX X xxxxx, XX X xxxxx, XX X xxxxxx. Xxx XXX xxxxxx xxxx xxxxx xxx Xxxxx "Xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx" xxxx. XxxxxxXxxxxxxxx Xxxxxxxx xxxxx.

XXXXXXX xxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx XXX xxxxxx xxxxxxxxx. Xxxx xxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxx, xxx xxx xxxxx Xxxxxxx xxxxxx xxxxxxxxxx xxxx xxx x Xxx. x XXxX x Xxxxxxxx. Xxxxxx xxxx xxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxx xXxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxx

  • x. xxx Xxxx xxx Xxxxxxxx xxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx,
  • x. xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxx
  • x. xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx.

Xxx Xxxxxxxxxxxx xxx x xxxxxxxxx x xxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxx:

Xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx. Xx Xxxxxxx xxxx xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxx, xxxx xx x.x.xxxx xxx Xxxxxxxxxxx xx x.xxx XXX xxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxx xxxx. Xxx xx Xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxx xx x Xx. xx XXxXx, xx xx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx. Xx xxxxx xxxx "xxxxxxxxxxx" Xxxxxxxxxxxxxxxxx xxx. Xx xxx xxxxxxxxxx xxxxx xxxxxxxxx, xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxx xxxxxx xxxxxxxxxx, xx xxx xxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxx, xxxxx xxx xxxxxx Xxxxxxxxx xxxxxxx xxxxx Xxxxxx xxxxx. Xxxx xxxx xxxxxxxx xxxx, xx xxxx xxx Xxxxxx xxxxxxxxxx xxxx xxxx. Xxxxxxx xxxxxxx xxxx, xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxxxxxxxxx xxxx xxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxx xxx XXXxXxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxxx xxxx Xxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxx xxxx xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxx, xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx x xxxxxxxxxxxxxxxx x xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxx xxxxxxx, xxxx xxxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

xxxxxx

II. Privater Bereich

1. Geschiedene:
Prozesskosten um Unterhalt als Werbungskosten absetzbar

"Xxx xxxxxx xxx Xxxxx xxxx". Xxxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxx xxxxxxxx Xxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx xx.xxx XXX xxxxxxxx xXxxxxxxxxxxxx xxxxxxx xx xx Xxx. xx Xx. x XXxXx. Xxxxxx xxxx xxxx xxx XxxXxxxx xxxx xxx XxxXxxxxx xxx Xxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xx Xx. xx XXxXx. Xxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxx xxxxxx xxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxx xxx xxx Xxx. x XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxx xx xx Xx. xx XXxX xxxxxxxxxx xXX Xxxxxxxx xxx x.xx.xxxx, x X xxxxxx Xx.

  • Xxx Xxxx: Xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx xx Xxxx xxxx. Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xx Xxxx xxxx xxxxx xxx Xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxx xxx xxxxxxx xxxxxxxxxx Xxxxxxxxx. Xx Xxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxx xXxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xx.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx XxxXxxxxx xxxx xx xx Xx. xx XXxX xxxxxxxxxx. Xxx Xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xx xx Xx. xx XXxX xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx, xxxx xxx XxxXxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx, xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx Xxx. xx XXxX xxxxxxxxxx, xxx. Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxxx xxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxxxxxxxx xx xxx XxxXxxxxxxxx

xxxxxx

2. Altersvorsorge:
Erhöhung des Sonderausgaben-Abzugsbetrages im Jahre 2020

Xx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, XxxxxxxXxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xx xxxxx XxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxx xxxx xxxxxxxxxx xxx xxx Xxxxx xxxx xxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx, xxxxxx xx Xxxxx xxxx xxx xx x xxx xxxxxx xxx xxx Xxxxx xxxx xxx xxx x xxx xx Xxx. x XXxXx.

  • Xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxx Xxxxxxxxxxxxx xx.xxx XXX xxx. xx.xxx XXX xXxxxxxxxxxxxxx x Xxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxx xx xxxx xxx xx x xxx, xxxxxxxxxx xx.xxx XXX x xx.xxx XXX xxxx xxxx xx x xxx xx.xxx XXX x xx.xxx XXXx.
  • Xxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxx xxxxx xxxxxx XxxxxXxxxxx. Xxxx Xxxxxxxxxxxx, xxx xxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxxx xxx Xxxxxx. Xxxxxxx xxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxxxx Xxxxxxxxx xxxxxx xxxx xxx xx x xxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxx xx.xxx XXX xxx. xx.xxx XXX.

XXXXXXX xxxxxx xx Xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx: Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, XxxxxxxXxxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxx xxxxxx xxxx xxx xxx xx x xxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxx xx.xxx XXX xxx. xx.xxx XXX.

  • Xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxx xxxxxxx, xxxxx xxx Xxxxxx xxx xx x xxxxxxxxx xxx xxxx xxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxxxxxx xxx xxx xx x xxxxxxxxx.
  • Xxx Xxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xx.xxx XXX xxx. xx.xxx XXX xxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxx xxx xx x xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xx,x x xxx Xxxxxxx, xxxxxxx xx.xxx XXX xXxxxxxxxxxxxxxxxxxxxxxxx Xxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxx: xx,x xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx: x.xxx XXXx. Xxx xxxx xx Xxxxx xxxx: x.xxx XXX x xx x xxx.xxx XXX x xx,x x x xx.xxx,xx XXX, xxxxxxxxxxx xx.xxx XXX. Xxxxxx Xxxx xxxx xx Xxxx xxx Xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxx

xxxxxx

3. Vorsorge:
Ende der Günstigerprüfung für Selbstständige und Rentner

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III. Kinder

1. Trennungskinder:
Mehr Unterhalt aufgrund neuer Düsseldorfer Tabelle

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IV. Nebentätigkeit

1. Pflege-Pauschbetrag:
Rechtlicher Betreuer hat grundsätzlich keinen Anspruch

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xxxxxx

2. Städte- und Gemeindebund:
Aufwandsentschädigungen sind steuerpflichtig

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xxxxxx

V. Eigenheim und Vermietung

1. Baukindergeld:
Keine Förderung für Grenzgänger mit Wohnsitz im Ausland

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2. Fotovoltaikanlage:
Eigenverbrauch trotz Auszugs nach Trennung zu versteuern

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3. Rückabwicklung von Baukrediten:
Vergleichsbeträge nur teilweise steuerpflichtig

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4. Erwerb einer Immobilie:
Aufteilung des Gesamtkaufpreises auf dem Prüfstand

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  • Xxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxx xxxx xxxxx Xxxxx xx Xxxxxxxxxxx xxxxxxxxxxx, "xxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxx XxxxxxXxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx, xx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxx xxx XxxxxxXxxxxx xxxxxxxxxxx xXxxxxx xxx xx.x.xx, x X xxxxxxxx. XXXX: Xx xxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xx. XX X xxxxx xxx. Xxxxxx xxxx xxxx xxxxxxxxxxx, xx xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx.

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

Xxxxxxx Xxxxxxxxxxxxx:

xxxxxx

5. Wohnungseigentümergemeinschaft:
Was gilt bei Anstellung eines Minijobbers?

Xxxx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xx Xxxxxxx Xxxxxxx xxxxxxx, xxxxxxxx xx xx xxxxxxxxxxxx Xxxxxxx xx Xxxxxxx xxxx. Xxxxx xxxx xx xxxxxx Xxxx xxx xxxxxxxx XxxxxxxxxxxxxxxxXxxxxxxxx xxxxxxx xxxxxx. Xxxx xx Xxxxxxxxxx xxxx xxx Xxxxx, xxxx xxx XxxxxxxxxxxxxxxxXxxxxxxxx xxxxxxxxx xxx, xxxxxxxxxx xxxx xxx xx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxXxxxxxxx xxxx, xx xxx xxxx xxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx, xxx XxxxxxxxxxxxxxxxXxxxxxxxx xxxxxx xxxxxxx. Xxxxxx xxxxxxxxxxxx: Xxxx xxx xxxxxxx Xxxxxxxxxx xxx "xx Xxxxxxxxxxxxxx" xxxxxxxxxxxxx

XXXXXXX xxx xxx XxxxxxxxXxxxxxxx xxx Xxxxx xx xxxxx "XxxxxxxxxXxxx" xxx xxxxx xxxxxxxxxxx: "Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xxxxx xx xxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx xxx XxxxxxxxxxxxxxxxXxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxxxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxx xxx xxxxxx, xxxxxxxxxxxx Xxxxxxxxxx, xxxx xxx xxxxxx xxxxxxxx, xxxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxx xxxxxxxx Xxxxxxxx xxxxx xxx xxxxxx Xxxxxx. Xxxx Xxxxxxxxx, xxx xxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxx xxxxxxx, xxxx xxxxxxx xxxxx xxx XxxxxxxxxxxxxxxxXxxxxxxxx xxxxxxxx xxxxxx."

Xxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxx xx Xxxxxxx Xxxxxxx xxxxxxx. Xxxxxxxxxx xxxxx xxx XxxxxxxxXxxxxxxx xxxxxx xxx, xxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx xxxxxxx xxxxx xxx xxx XxxxxxxxXxxxxxxx xxxxxxxx xxxxxx. xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx x xxxxxxxxxxxxxx xxx Xxxxxxxxx x xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx, Xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxxx xx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxxx xxxxxx xxxx.

XXXXXXXXX: Xx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx XXX Xxxx xx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxx xxx xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxx xxxx Xxxxxx xxxxxxxxx xxxxxxx xxxx.
XXXXXXXXX: Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxx Xxxxxxxxxxx, xxx Xxxxxxxx xxxx XxxxxxXX. Xxx xxxxxxx xxx Xxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxx XxxxxxxxxxxxxxxxXxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxx xXxxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxx xxx xx.xx.xxxx, X x XX xxxxxxx xxx. XxxxxxXxxxxxxxx Xxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

xxxxxx

6. Verteilung von Erhaltungsaufwand:
Was gilt beim Tod des Hauseigentümers?

Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxx xx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxx xxxxxxx xx Xxxx xxx Xxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xx xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxx: Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx x xxx x Xxxxx xxxxxxxx xxxxxx xxx xxx XXxXXx. Xxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxx xxxx Xxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxx, xxx xxx xxxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxx Xxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxx:

  • Xxxxxxx: Xxxx xxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxx xx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxx, xxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx, x.x. xx xxxxxxx Xxxxxxxxxxx, xxxxxxx xxxx. Xxxxx xxxx xxxx Xxxxxxxxxx xxx xxx Xxx. x XXxXXx.
  • Xxxxxxxxx xxxx Xxxxxxxxx: Xx Xxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xX xx.x Xxx. x Xxxx x XXxXx.
  • Xxxxxxxxxxx: Xxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxx xxxxxxxx, xx xxxxxxx xxx Xxxxxx xXxxxxxxxxxxx xxxx xxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxx xxx xxxx xxxxx xxxxx xxx Xxxxx xxxxxxxxxx. Xxxxxxxx xxx xxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxxxx xxx Xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxx xxxx, xxxxxxx xxxxxxxx xxx xxxx xxxxx xxxxxxxxxxx Xxxx xx Xxxxxxxxx xxx Xxxxxxxxxx xx xxxxx Xxxxx xxxxxxxxxx xxx xXXxXxxxxx xxx xx.xx.xxxx, xx X xxxxxxx Xx.

  • Xxx Xxxx: Xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxx xxxx xxx xxx Xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxx. Xx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxx, xxxx xxx xx xxxx xx xxx XXxXX xxxx Xxxxxxxxxx xxx xxxxxxx Xxxxx xxxxxxxxx xxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxx, xxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxx xxxxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxx xx. Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxx xxxxxxxxxxx.
  • Xxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx x.X.x. xx xxx XXxXX xxxxx xxxxx xxx xxx xxxx xxx Xxxxx xxxxx, xxxxxxx xxxx xx xxxxxx Xxxxx xxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxx xx xxxxxxxxxx xxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xX xx.x Xxx. x XXxXx xxxxxx xxx Xxxxxxx xxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx. Xxx xxxxxxxxx xxx xxx XXXxXxxxxx xxx xx.x.xxxx xxxxxx xxxxx, xxx xxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxx.

XXXXXXXXX: Xxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xXx. XX X xxxxxx. Xxxxxxxxxx xxxxxxx xxxx xxx xxxxxx Xxxxxxxxx xxxxxxx, xxxx xxx xxx Xxxxx xx xxxxx Xxxxx xxxxxxxxx xxxxxxxx. Xxx xxxxxxx xxxxx xxx Xxxxx xxxxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx XXX xxxxxxxxxx. Xxxxxxxxxx xxxx xx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx, xxxx xxxx xxx Xxxxxxx xxx "Xxxxxxxxxxxxxxxx" xxxxx xx xx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxx xxxxx. Xxxx xxxxxxxx xxx x xxxx xxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxxx. Xx xxx xxxx xxxxxxx Xxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx

xxxxxx

VI. Renten und Pensionen

1. Berufsunfähigkeitsversicherung:
Abfindung und Vergleich sind steuerfrei

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

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxx xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xx Xxxxx xxx xx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxX xxxxxxxxx. Xx Xxxxxxxx: Xxxx Xxxxxxxxxxxxxxx, xxx xxxx xxx xxxx xxxxxx xxxx xxxxxxxxxxxxx Xxxxx xxxxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxxxxxxxx xXxx Xxx XxxxxxxxxxXxxxxxxx, XxxxxxxxxxxxxxxxXxxxxxxxxxxxxxx xxxxxxx xxx xx.xx.xxxxx.

XXXXXXXXX: Xxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xx xxxx Xxxxxxxxxxx xx xxxxxxxxx xxx, xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxx xx xxxxxx, xx xxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx

xxxxxx

2. Beschäftigte Rentner:
Zuviel Kranken- und Pflegeversicherungsbeiträge gezahlt?

Xxxxx Xxxxxxx xxxxx xx xxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxx, xxxxxxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx. Xxxxxxxxx Xxx xxx xxx Xxxxxxxxxxxxxx xxxx xxx xxx Xxxx xx Xxxxx, xxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx. Xxxxx Xxxxxxxxx xxxxxx Xxx xxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxx. Xxx xxxxxxx xxxxxx, xxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx xxxx. Xxxxx xxxxxx xx xxxxxxxxxxx Xxxx xxxx xx Xxxx xxx Xxx xxxxxxxxxxx x.xxx,xx XXX xx Xxxxx xxx. xx.xxx XXX xx Xxxx.

Xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xx xxxxxxxxx Xxxxxxxxx:

  • xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx. xxxx Xxxxxxxxxxxxxxxxxx, x.x. xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx.
  • xxx xxxxxxx xxxx xxx Xxxxx, x.x. xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx.

Xxxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxx xxxxxxxx xxx Xxxxxx xxxx "xxxxxxxx" Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxx xxx Xxxxxxxxx xxxxx xxx "xxxxxxxxx" Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx,xx XXX xxxxxx xxxxxxxxx xxxxx, xxxxxx Xxx xxxxxxxxx xx xxxx Xxxxxxxxx. Xx xxxxxx Xxxx xxxxxxx Xxx xx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xx xxxx xxxxxxxxx Xxxxxxxxx xxxx xxx Xxxx xxx Xxxxx xxxxxxxxx. Xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxx, xxxx xxxxxx xxxxx xxxx Xxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxxxxxx Xxx xxxx Xxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxx Xxxxxxxxxxxx, xxxxx xx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxx Xxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxx, xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx xxx Xxx. x XXX Xx. Xxx xx xxxxxx xxxxxxxxx xxx, xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxx, xxxx xxxx xxxx xxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxx xxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxx Xxxxx. Xxx Xxxxx xxxxxxx xxxx Xxxxxx xxx Xxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxxx xxx xxx xx Xxx. x xxx x XXX XXx. Xxxxx xxxxxxx Xxx xxxxxxxxxxxxxx xxxx xxx xxx xx.xx.xxxx xxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx, xxx xx Xxxx xxxx xx xxxx xxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxx Xxxx xxx Xxxxxxxxx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx

xxxxxx

VII. Selbstständige

1. Erzieher:
Zahlungen aus öffentlichen Mitteln für Jugendbetreuung steuerfrei?

Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx, xxx xxx Xxxxxxxx xx xxx Xxxxx xxxxxxxxx xxxxxx, xxx Xxxxxxxxx xxxx Xxxxxxxxxx xx xxxxxxxx, xxxx xxxxxxxxxxxxxx xxxx xx x Xx. xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxx "xxxxxxxxxxxxx" xxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx Xxxxx xxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxx Xxxxxxxxxx xxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxx xXXxXxxxxx xxx xx.x.xxxx, xx X xxxxxxxx Xxxxxxxx xxxxx XXXX X xxxxxx.

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

xxxxxx

2. Dienstwagen:
Die Tücken der Fahrtenbuchführung

Xxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxx, xx xxxxx xxxx Xxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxx xxx xxxxxxxxxx xxxxxxxxxxxx, xxxx xx xxx Xxx xxxx xx xxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx, xxxx xx xxxxxxxx xxxxxxxxxxxx, xxx xxxxxxx "xxxxxxxxxxxxxx" xx xxxxxxx.

XXXXXXX xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxx, xxx xxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxx xx xxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xXxxxxx xxx xx.xx.xxxx,xx X xxxxxx Xx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxx XxxxxxxxxXxx: Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx

xxxxxx

3. Umsatzsteuer:
Bindungsfrist für Verzicht auf die 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 xxxxxxxx: xx.xxx XXXx xxx xxx
  • xx xxxxxxxxx Xxxx xxxxxxxxxxxxxxx xxxxx xxxxxx xxx xx.xxx XXX xxxx xxxx.

Xxx 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 Xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxx xxxx Xxx xxxxxxxx Xxxxxxxxxxxx:

  • Xxx xxxxxxx xxxx Xxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxx.
  • Xxx xxxxxxx x xxxxxxxxx xx Xxxxxxxx x xxx xx Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxx xxxxxx, x.x. xxx xxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx.

Xxxxx Xxxxxx, x.x. xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxx xxxx xxxxx Xxxxx xxxxxxx xxx xx Xxx. x XXxXx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxx xxxxxxx xxx Xxxxxx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx.

Xxxx xxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxx xxxxxx xx xxxxx xxxxx Xxxxx, xxxx xx xxxxxxxx Xxxx x xxxxxxxxxxxxxxx xxxxxxxxxxx x xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx: Xxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx, xxxxx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxxxxxxxx xxx xXxxxxx xxx x.xx.xxxx, x X xxxxxxx Xx

  • Xxx Xxxx: Xxx Xxxxxxx xxx xxxx xxx Xxxx xxxx xxxxxxxxxxxxxxx xxxxxx. Xx Xxxxxxxxxxxxxx xxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx. Xxx XxxxxxXxxxxxxXxxxx xxxx xxxxxxxx xxxx xx. Xxxxxxx xxx xxx Xxxxxxx xxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xx, xx xxxxx xx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx. Xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx xx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxx, xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxx xxxxx xxxxxxxx xxx, xx xxx Xxxxxxx xxxxxxxxx xxx xxxxxxx xxxxx Xxxxx xxx xxx Xxxxxx Xxxxxxxx xxxxxxx xxxx xxx xxxxxxx xxxxxxxx xxxxxxxx xxx. Xx Xxxx xxxx xxxx xx xxxx xxx xxxxxxxx Xxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxx, xxxxx xxx Xxxxxx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xx xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxx xx xxxxx Xxxxx xxxxxxxx, xx xxxx xx xxxxxxxxxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxx xxxxxxxxxxx.
  • Xxx Xxxxxxxxxxx xxx XX: Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxx: Xxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx: xxxx xxxxx, xx xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx, xxxxx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxxxxxxxx xxx. Xxxxxx xxxxx: Xxx Xxxxxxx xxxxx xxxxxxx xxxxxxxx xx Xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. x Xxxx x XXxX xxx xxxxx xxxxxxx xxx Xxxx xxx Xxxxxx xxxx xxxxxxxxxxx. Xx xxxxxx Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. x Xxxx x XXxX, x.x. xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xxxxx Xxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx.

XXXXXXXXX: Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxxxx xxxx xxxx XXX xxxxxxxx xXx. XX X xxxxxx. Xxxxxxxxxx xxxxxxx xxxx xxx xxxxxx Xxxxxxxxx xxxxxxx xxx xxx Xxxxx xxxxx xxxxxxx Xxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx

xxxxxx

VIII. Steuergrundlagen

1. Einkommensteuererklärung 2019:
Neues Hauptformular mit vier neuen Anlagen

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx: Xxx xxxxx xxxx xx xx xxx Xxxxxxxx, xxx xxxxxxx xx Xxxxxxxxxxxx.

  • Xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxxxxxxxxxxx xxx x Xxxxxx xxxxxxxxxxx! Xx xxxxx! Xxxx xxxxxx xxx xxx Xxxxx! Xxx xxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx xxx xx xxxxxxxx Xxxxxxx xxxxxxxxx. Xxx xxx xxxxxxxx, xxxx xx xxx xxxx xxx xxxxxxxx xxxx x!x xxxx Xxxxxxx x x.x. xxxx xxxx Xxxxxxxxx x xxxx. Xxxxx xxxxxxxx xxxxx xxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxx x Xxxxxx xxxxx x Xxxxxxxxx xxx xxxxxxxxx x Xxxxxx.
  • Xx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx Xxxxx, xxx xxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxxxx x.X. Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxx xxxx. xXxxxxx. Xx xxx xxxxxxxxx Xxxxxxxxxx xXxxxxxx X, X, Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxx xxxxx "x" xxxxxxxx xxx xxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxx.
    XXXXXXX: Xxx xxxxxxx xxxx xxxxxxxxx xxxxxxx, xx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxxx xxxx. Xxxx xxxxxxxx Xxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx Xxx xxxxx xxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx xxxx xxx x xxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxx x xxxxxxxx xxxx Xxxxxxxxx:

  • Xxxxxxxxxxxxx XXx x X
  • Xxxxxx Xxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx.
  • Xxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx: Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, x.X. Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx.
  • Xxxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.
  • Xxxxxx Xxxxxxxxx, x.X. Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx XxxxXxxxxxx xx Xxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx

xxxxxx

IX. Kirchensteuer

1. Kirchensteuer:
Kind bleibt trotz Austritts der Eltern Kirchenmitglied

Xxxx xxx Xxxx xx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx xxx Xxxxxx xxxxxx Xxxxx xxxx xxx Xxxxx xxx xxx Xxxxxx xxx, xx xxxxxx xxx Xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxx xxx Xxxx xxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxx, xxxxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxx xxx xXxxxxx xxx xx.xx.xxxx, XX xx X xxx.xxx.

  • Xxx Xxxx: Xxx Xxxxxxxxx xxxxxx xxxx xxxxx xxxx Xxxxxxxxx, xxx xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx xxxx xxxx Xxxxxx xxxx xxxxx Xxxxxx xx Xxxx xxxx xx xxxxxxxxxxxxx Xxxxxxx xxxxxxx. Xxxx Xxxxxx xxxxxx xxxx xxx xxxx xxx xxx Xxxxxx xxx. Xxx Xxxxxxxxx xxx xx xxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xx, xxxxx xxxxxxx xx xxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxx xxxxxxx xxxxxx xxx, xxx xxxxx xxx Xxxxxxxxx xxx xxxx Xxxxxxxxxx xxxx xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx, xxxx xxx xxxxxxx xxxxx Xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxx.
  • Xxxxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx Xxxx. Xxx xxxxx xxxxx xxxxxxx xxxxxxx, xxxx Xxxxxx xxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxx xxxxxxx. Xxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxxxxx xxxxx xxx Xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxx.
  • Xxx Xxxxxxxxx xxx xxxxx xxxx Xxxxx xx Xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxx xxxxxxxx. Xx xxxxx xxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxx xxxx xxx xxxxxx Xxxxxx xxxxxxxxxxx xxx. Xxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxx Xxx. xx Xxx. x Xxxx x xxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx xxxxx xxxxxxxxx xxxxxxx, xxxx xxxx xxxxx xxxxx. Xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx xxxxx, xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx, xxxxxxxxxxxx. Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xx. Xxx Xxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

X. Soziales

1. Elterngeld:
Monatliche Umsatzbeteiligungen führen zu höherem Anspruch

Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxx Xxxxxxx xxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxx xxx, xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxxxxxXxxxxx xxx Xxxxxx xxx Xxxxxxxx xxxxxxxxx, xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx Xxxxxxxxx xxxxxxx xx xxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xXxxxxx xxx x.xx.xxxx, X x XX xxxxx.

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

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxx. Xxxx xxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xx Xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxxxx, xxxxxxxx xx Xxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xx xxxxxxxxx xxx xxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxx x.x.x. Xxxxxxxx xxxxx xxx xxxxxxxx Xxxxxx xxx XXX xxxx xxx xxxxx Xxxxx xxx xxx XXX. XXXX: Xxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxxx. Xxxxx Xxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxx Xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxx Xx. Xxxxxx xxx xxx xxxx xxx XXX xxxxxxxxxxxxx xxxxxxxxxxx.

xxxxxx

2. Pflege und Sozialhilfe:
Entlastung von Eltern und Kindern

Xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xXXX XXXx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxxxxx xxxxx xxx, xxx xxxx xxxxx xxxxx Xxxxxxx xxxxxx Xxxxxxxxxxxx, xxxxxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxx xxxxxx xxxx. Xxxx xxx Xxxx, xxxx xxx xxxxxxxxxx Xxxxxx xxxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxx xxxx, xxxx xxx XXX XXX xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx. Xxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxx xxx xx xx Xxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxx, xxxxx xxxxxxxxxx xxxx xx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx.

Xxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxx: Xxxx Xxxxxx xxxxxxxxxxxxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxx xxxxxx xxxxxx xxxxxxx, xxxxxxxx xxx xxx Xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxx xxxxx Xxxx xxx Xxxxxx xxxxxxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx, xxxx xxxxx xx. xx xx.xxx XXX xx Xxxx xxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxx, xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx.xxx XXX xxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx. Xxx xxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx, xxx xxx xxx. Xxxxx xxx Xxxxxx xxxxxxxx, xxxx xx xxxxx Xxxxx xxx xxxx xxx xxx.xxx XXX xxxxxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxxxx xxxx xxxx xxxx xxxx Xxxxxx xxx xxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx xxx xx Xxx. xx XXX XXXx "Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxxxx xxxx x xx xxx Xxxxxxxxxxxxxxx x xxx Xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxxxxx.

  • Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxx.xxx XXXxXxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxx xx Xxxxx xxx xxx Xxxxxxxxxxxxxxxx" xxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXX XXXx. Xxxxx Xxxxxxxx xxxx xxx xxx xxx xxxxxxx XXX XXX xxxxxxxxxxx. Xxxx xxxx xx xx Xxx. x xx Xxxxxxx Xxxxxxx xxx XXX XXX xxxxxxxxxx xxx xxxxxx xxxxxxxxxx xx xxx xxxx xxx xxxxxxx XXX XXX xxxxxxxxx, xxx xxxxxxxxxxxxx, xx xx Xxx. xx xx xxxxxx Xxxxxxx xxxxxxxxxxx. Xxx xxxxxxxx: Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxx xxxxxxx Xxxxxxxxxx xxx XXX XXX xxxxxxxxxx, xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx.
  • Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxx xxx Xxxxxxxxxxx XxxxxxxXxxxxx xxxxxxxxxxx, xxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxx Xxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxx Xxxxxxx, xxx Xxxxxxxxxx xxxx xxx XXX XXX xxxxxxxx, xxxxxxx xx xxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxx, xxxxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxx xxxxx xx xxxxxxxxxx Xxxx xxxxxxxx xxxx. Xxxxxx xxxxxxx xxx xx xxxxx xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxx.xxx XXX xxxxx xxx xxxx Xxxxxxxx xxxxxxxxxxx xx xxxxxxxxx.
  • Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxx, xxx xx xxxx xxx xxx XXX XXX xxx XXX XX xxxxxxxxxxx xxxx, xxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xx xxxx xxxxxxxxx xxxxxx, xxxx xxx xxx xxx XXX XXX xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxx.

XXXXXXX: Xxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx. xxx xxxxxx Xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx. Xxxxxx xx xxxxx xxx Xxxxxxxxx XXX xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxx.

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Xxxxxxxxx:
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Xxxx Xxxxxx xxxxxxxxxxx.
Xxxx Xxxxxxx xxxx xxxxxx Xxxxxx, xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx.

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