SteuerSparbrief - aktuelle Ausgabe

Steuern sparen aktuell

Jeden Monat steht hier aufs Neue unser SteuerSparbrief für Sie zum Abruf bereit. Er informiert aktuell über interessante steuerliche Neuigkeiten. Aus der Flut an ständig neuen Gesetzen, Gesetzes-änderungen, Urteilen und Erlassen filtern wir die Themen heraus, die Sie betreffen können. So bleiben Sie steuerlich auf dem Laufenden, können frühzeitig reagieren und Ihre Steuerspar-Chancen nutzen.
Der SteuerSparbrief erscheint monatlich und hat einen Umfang von rund 16 DIN A4-Seiten.

 

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I. Beruflicher Bereich

 

1. Doppelter Haushalt:
Wenn Soldaten die Gemeinschaftsunterkunft nicht nutzen

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2. Auswärtstätigkeit:
Kürzung auch bei Verzicht auf Gemeinschaftsverpflegung?

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3. Firmenwagen:
Verteilung der Einmal-Zuzahlung auf vereinbarte Nutzungsdauer?

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4. Firmenwagen und Betriebs-Pkw:
Verbesserter Steuervorteil für Elektrofahrzeuge

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5. Benzingutscheine:
Übergabe auf Vorrat ist zumeist steuerschädlich

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6. Zuschläge:
Berichtigung von pauschalen Zuschlägen in Einzelzulagen

Xxxx Xxxxxx xx Xxxxx xxx Xxxxxxxxxx xxxxx xx xxx Xxxxx xxxxxx xxxxxxx Xxxxxxxxxx xxxxxxx x xxx Xxxxxx xxx xxx Xxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxx xxxxx xxxx xxxxx xxx Xxxxxxxxx xxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxx Xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xx XXxXx. Xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxx, xxx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxx xxxxxx, xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx Xxxxxxx xxxx xxxxx xxxxxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx xxx XX X xxxxx, XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

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XXXXXXX xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxx XxxxxxxxXxxxxxxx xxxxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xx xxxxxxxxx XXxXxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxx xxxx. Xxx xxxx Xxxxxxx, xxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxx, xxx xxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxx xxxxxxx xxxxxxxx Xxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx, xx xxx XXxXxxxxxxxxx xxx "xxxxxxxx" xxxx xxx "Xxxxxxxxxxxxxxxx" xxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx x xxxxxx xxxxxxxxxxx x xxxx xxxx xxx xxxxx xxxxxx Xxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxx xxx XXX XxxxxxxxxxXxxxxxxxx, Xxxxxxxx Xxxxxxxxxxxxxxx xxxxx x.x.X. xxx xx.x.xxxxx.

XXXXXXXXX: Xxxx XX Xxxxx xxx xxxxx xxx Xxxxxxxxxxxx x X xxxxxxx xxxx Xxxxx xx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xx xxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxx XXX XxxxxxxxxxXxxxxxxxx xxxxx Xxxxxxxx, Xxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxx xxxxx xx xxxxxx, xxx xxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxx xxxxxxx, xx xxxxxx xxxxx xxx Xxxxxx xxxxx xxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xx xxxxxxx.

xxxxxx

7. Heimbüro:
Rechtsprechungsänderung zur Vermietung an Arbeitgeber

Xxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxxxx XxxxxxxxxxXxxxxxxxxxx xx xxx xxxxx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxx, xx xxxxxxx xx xxxx xx xxx "Xxxxx xxx Xxxxxxxxxxxx". Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx xXX Xxxxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx.

Xxxxxxx xxxx: Xxx xxxxx xxx Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxx, xxxxxxx xxxxx xxxxxxxxxxxx xxxxxx. Xxxxxx xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xx Xxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxx Xxxxxxx xx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx X xxxx, X. xx. Xxx xxxxxxx Xxxxxx: Xxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxx, xxxxxx xx xxxxxx xxxxxxxxxx xxxxxxx xxxxxx x xxx xxxx xxxx, xxxx xxxxxx xxxxxxxxx xxxxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xXXXx xxxxxx xxx xxxxx xxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx XxxxxXxxxxx xx xxxxxx Xxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx Xxxxxx, xxxx xx Xxxxxxxxxxxxxx xxx xxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xXxxxxx xxx xx.x.xxxx, XX X xxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxx, xxx xxx xx Xxxxxxxxxxxx xxxxxx xxxxxxxx. Xxxx Xxxxxxxxxxxxxxxx xxx Xxxxx, Xxxxxxxxxxxxxxxx, Xxxxxx xxx XxxxXX xx Xxxxxxxxxxx xxxxxxxxxxx xxx xxx XxxxxXxxxxx xxx Xxxxxxxx xxxx xxx XXX xxxxxxxxx xx xxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxx xx xxxxxx Xxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxx xx Xxxxx xxx xx.xxx XXX xxxxxxx. Xxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxx xx. Xxx Xxxxxxxxxxxxx xXXx xxx xxx Xxxxx xxxxxxxxx xxxxxxxxxxxx.
  • Xxxxxxxxxxxxx xxx xxx XXX xxx Xxxxxx xxx XX xxx xxx xxxxxxx xxx Xxxxx xx xxxxxx xxxxxxx. Xxxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xx xxxx xxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxx, xxxxxxx xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxx, xx xxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxx. Xx xxxxxxxxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxx xx xxxxxx, xxxxx xxxxxxxx. Xxx XXX xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx XX xxxx xxx xxxx xxxxxxxxxxx, xx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

XXXXXXXXX: xxxxxx Xxxx xxx xxx XXXxXxxxxxxxx xxx xx.xx.xxxx xx Xxxxx, xx xxxx xxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxx Xxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxXxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxx xxxx xxxXxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxxxx xxx xxxxxxx Xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxx xxxx xxx x xxxxxxxxxxx x Xxxxxxx xxxxxx, xxxxxxx Xxx xxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxx: Xxxxxxxx xxxxxxx xxx Xxxxxx xxxxxxx xxxx xxxx xxx Xxxxx xxxxxxx xxxxxx.

 

II. Privater Bereich

 

1. Krankenversicherung:
Pauschale Bonuszahlungen mindern Sonderausgaben

Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx. Xxxx xxxxxxx Xxxx xxx xxxx xxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxx, xxxx xxxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxx xXXXx xxx xxxxxxxx xxx Xxxxxx xxx x.x.xxxx xX X xxxxxx xxx Xxxxxxxxxx xxxxxxxxx, xxxx xx xxxxxxxx Xxxxxxxxxxxxxx xxxx, xxx xxxxx xxx Xxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxx xxx xxxxxx Xxxxxx xxxxxxxx xxx xxxxxxxxxx, xxxx Xxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxx, xxx xxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxxx xx xxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X Xxxxx xxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx XXXxXxxxxx xxxxxxxxx xxx xxx, xx xxxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx.

Xx xxxxxx xxx Xxxxxxxx x xxxxxxxxx x Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxxxxxxx xxx xxxx xxx XXX xxxxxxxxxxxxx xxxxxxxxxxxxx, xx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxx xx XXX xxxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxxxxxx, XXX xxxxxxx Xxxxx xx.

XXXXXXX xxxxx xxx XX Xxxxxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxx xxxx: Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

  • Xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx: Xxx Xxxxxxx xxxxxxxxx xx Xxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxxx xxxxxxx xxx xxxxx Xxxxxxxxxxx xxx XXXx xxx xxxxx Xxxxxxxxxxxxx xxxx XXXx xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx.X. Xxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxx. Xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xx.X. Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xx Xxxxx xxx xx XXX, xxx xxx Xxxxxxx xx Xxxxxxxxxx xxxxxx xxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxx xx xxxxxxxxx xxx XXX. Xxxxxxxxx xxxxxxx xxx Xxxxxxx xxx, xxxx xx xxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxxxxxxx.
  • Xxx Xxxxx xxxxx xxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xx xxx XXX xx xxxxxxx, xxxx xxx Xxxxxxx xx xxxxxx Xxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxx. Xx xxxxxxx xxxx xxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxx xxx Xxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxx xx xxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxx xxx. Xx xxx xx xxxxxxx Xxxxxx xxx Xxxxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxx xxx xxxxx xxxxxxxxxxxx.

XXXXXXX xxx xx xxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxxx xx xxxxxxxxx XXxXxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx. Xxx xxx XXxXxxxxxxxx xxxxxx xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxx. Xxxx xxxx xxxxx xxx XXxXxxxxxxxx xxxx xxx Xxxxxxxxxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx" xxxx xxxxxxxx xxxxxx xxxx, xxxxxxx xx xxxx xxxxx xx xxxx Xxxxxxxxxxxxx, xxxxxxx xx xxxx Xxxxxxxxxxxxxxx.

Xxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxx: Xxx xxxxx Xxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxx xx xx Xxx. x XXX X Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxx xxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx XX XxxxxxxXxxxxxxxxxx xxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxxx.xxxxxxXxxxx Xxxxxxxxxxxxxxxxxxx xxx XXXxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx,xxxxxxX X xxxxx x xxxxxxxxxxxxxxx xx x.x.xxxxx.

XXXXXXXXX: Xxx xxx xxxxxxxxx XXxXxxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxxxxxxx x xxxxxx xxxxxxxx xxx Xxxxxxxxxxxx x xxxxxxxx xxxx. Xxxxxxxxxx xxxxxx xxxxxx xx xxx Xxxxxxx, xx xxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxx xxxxxxxx xxxxxx, xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxx xxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxx xxxx xxxxx xxxx xxxxx xxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxx xxxxxxxx xxxx, xxxx Xxx xxxx xxxxxxx xxxxxxx, xxxxxx Xxxxx xxx Xxxxxxxxx xxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx x xxxx xxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

 

2. Unterhalt an bedürftige Personen:
Zahlungen für das Folgejahr nicht absetzbar

Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxx xxxx xx xxx Xxx. x XXxX xxxxxxxxx, xxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx: x.xxx XXXx. Xxxx xxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxxx.

  • Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxx. Xxxx xxxxx xxxxxx Xxxxx xxx xxx xxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx xxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxxx.
  • Xxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx, xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx, xxxxxxx xxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxx, xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xxx Xxxxxxx, xxxxx xxxxxx xx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. x.xx.

Xxx XX Xxxxxxxxx xxxxx xx Xxxxx xxxx xxxxx xxx Xxxxxx xxx xxxxx xxx xxxxxxxx XXXxXxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxxx xxx xxxxxxxx Xxxx xxxxxxxx xxxx, xxxxxxx xx Xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxx xxx xxxxx Xxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxx xx xxxxxxx xXX Xxxxxxxxx xxx xx.x.xxxx, x X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx XX Xxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx: Xx xxxxxx xxxxx, xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxx Xxxx: Xxx Xxxxxxxxxxxxx xxxxxxx xx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xx xxxxxx xx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx, xxx xxxx xxx xxxxxx Xxxx xxxxxxxx xxx. Xxxx xxxx xxxxxxxxxx Xxxxxxx xxx xxxxx xxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxxx Xxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxxx xxxx Xxxxxxxx x xxxx xxx XXX x xx, xx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxx, xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx. Xxx XX Xxxxxxxxx xxx xxx xxxxxxx Xxxxxxx xx Xxxxx xxxx xxxxxxxxx. Xxx xxx xxx XXX xxxxx xxxxxxxxxxxxx xxx xxx xxx x.xxx XXX xxx xxx XXX xxxx xxx Xxxxx Xxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxx xx xxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxx. Xxxxxxxx Xxx xxxxx Xxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx xx xxxxxx Xxxxxx x xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxx, xxxx Xxxxxxx xx Xxxxxxxx xxxx xxxxxx xxx xx xxxx xxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx: Xxx xxxxx xxx xxxxxxxxxx

 

III. Kinder

 

1. Kindergeld:
Kindergeld auch für ein berufsbegleitendes Masterstudium

Xxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx. Xxxxxx xxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxx. xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxx xxxxx xxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxx.

XXXX xxx Xxxxxxxxxxxxx xxx xxxx Xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xx xxxxxxxx xxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx. xxxxxxxxxxxx Xxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxxx xxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx, xxxx xxxx xx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx xxxxxxxxx XXXxXxxxxxxxx xxx x.x.xxxx, Xx. xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx. Xx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx Xxxx xx Xxxxxxxx xxxxxxxx. Xx xxxxxxx xxxx xxxx xx xxxx xxx. "xxxxxxxxxx Xxxxxxxxxxxxxxxx" xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx Xxxxxxxx XXX X xxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxx: Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx.

 

2. Kindergeld:
Zeitpunkt des Ausbildungsendes genau prüfen

Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx. Xxx Xxxx xxxxxxxx xxxx xx Xxxxxxxxxxxxxxxx, xxxxxxx xx xxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxx xxx xxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx. Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxxxxx, xxxx xxx Xxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxxx.

Xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx

Xxx Xxxxxxxxxxxxxxx xXXXx xxx xxxxxxxxxxx, xxxx xx xxxxxx Xxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxx xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxx, xxx. XxxxxxXxxxxxxxx Xxxxxxx xxxxx.

XXXXXXX xxx xxx XX XxxxxxXxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx: Xxxxxxxxxx xxx Xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxx xxxxx xxx xxxxx Xxxxx xxx xxx XXXxXxxxxx, xx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxx xxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxx.

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

Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xx.x.xxxx xxxx xx xxx xxxxxx xxxxxxxxxxxxxxx Xxxxxx xxx XX XxxxxxXxxxxxxxxxxx xxx x.x.xxxx xx X xxxxxxx. Xxxx xxxx xxxx xx xx xxxx Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx, xxxxx xx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx x xx xxx Xxxxxxx. Xxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx xxx Xxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx. Xx xxxxxxxx xxxxxxx xxxx Xxxxx, xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx.

 

IV. Nebentätigkeit

 

1. Nebentätigkeit:
Wie ein Hobby von der Steuer- zur Rentenfalle wird

Xxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxx x Xxxxxxx xxxx xxxxxxxxxxx Xxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxx xxxxx xxxxxxxx xxxx. Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxx xxx. XxxxxxXxxxxxxxx XxxxxXxxxxx xxxxx. Xxxx xxxxxx xxx xxxxxxxx xxxxx xxxxxx xxxxxx, xxxx xx xxx Xxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx, xxxx xx xxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx XXX Xxxxxx xxx xxxxx xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xx xxxx xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, X x X xxxxxxx. Xx xxx Xxxxxx xxxx xx xxxx xx xxxxx Xxxxxxxx, xx xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxx xxx xxxxxxx Xxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxxx xxx Xxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxx. Xxxx xxxxxxxxx xx xxx Xxxxxxxxxxxx:

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

XXXXXXXXX: Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxx, xxxx xxxxxxxxxxxxxx, xx xxxx xxxx xxx "Xxxxxxxxxxx" xxxxxxxxxx. Xxx Xxxxx xxxx xxxxx xxx, xxxx xxx Xxxxxxxx xx Xxxx xxxxxxxx xxxxxx, xxxx xxxxxxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxxx xxxxxxxx xxx Xxxxxx xx xxxx xx xxxxx xxxxxxxx Xxxxxxxxx xxxxx xxxx xxxxxxxxx. Xxxx: Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxx xxxxxxxx, xx xxxx xxxxxx Xxxxxxx xxxxxxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxx xxx xx Xxxx xxx Xxxxxxxxxxxxx x!x xx xxxxxxxxxx xXXX, Xxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xxxxxxxx: Xxx Xxxxxxxx, xxxxxx Xxxxxxxx xxxxx xxxx Xxxxxx xxxxx xxxx xxxxxxxxx xxxxxx xxxx, xxxxxxxx Xxxxx xxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxx XxxxxxxXxxxxxxx. Xxx Xxxxxx xxx xxxxxxxxxxxxxxx xxx xxxxxxx xxxxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxxxxxx xxx. Xxxxxxxx Xxx, xxxx xx xxx Xxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxx: Xxxxxxx Xxx xxxx xxxxx, xxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxx "xxxxx" Xxxxxxxxxxxxxxxxx xxx. Xxxxxx Xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxx xxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx xxxxxxxx xx xxxxx Xxxx xxx xxxxxx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx. Xxxxxx xxxxxxxx xx.xxx XXX, xxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx.

 

V. Kapitalerträge

 

1. EU-Quellensteuer:
Zur Anrechnung ab dem Jahr 2017

Xxx xx xxxxxxxx XXxXxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx Xxxxxxx xxx x.x.xxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx XXxXxxxxxxxxxxxx xx xxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxx. Xxxxxx xxxxxxxxxxxx: Xxxx xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx, xxx xx x xxxxxxxxx xx Xxxxxxxx x xxxx Xxxxxxxxxxxxx xxx xx x xxxxxxx xxxx xxx xx. Xxxx xxxx xxxxx xx xxx xx x xxx. xx xx. Xxxxxx xx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx XXxXxxxxxxxxxxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xx x xxxxxxxxx. Xxxxxx Xxxxxx xxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx xx x, xxx xxxx xx Xxxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxx xxxxxxx xx xx Xxx. x XXX xxxx xxxx xxx xx Xxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx.

Xx xxxx xxxxxx xxxxxxxx Xxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxxx xxxxxxxxxxx xxxxx. Xxx xxxxxx: Xxx Xxxxx xxx Xxxxxxxxx xxx XXxXxxxxxxxxxxxxx xxx xxx xxxx xxxxx xxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxx xxx xx.xx.xxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxx xxxxxx xxxx xxxx xxxxxxxxx xx Xxxx xxx Xxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xx.xx.xxxx xxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxx, xxxxx xx xxx Xxxxxx XXX xx xxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx xx xxxxx xxxxxxx Xxxxx xxxxxxx xxxxx

XXXXXXX xxxxx xxx XXX XxxxxxxxxxXxxxxxxxx xxxx Xxxxxxxx. Xxxx xxxxx xxxxxxxx Xxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxxx xxxxxx xxxxxxxxxxxxxx, xx xxx Xxxxxxxxx xxx x.x. Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xXxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx Xx. xxxxxx xxx xx.xx.xxxxx. Xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxx.

 

2. Lebensversicherung:
Was verlangt der Fiskus im Fall der Kündigung?

Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxx Xxxxxx xxxx, xxxx xxx Xxxxxx xx xxxxxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxxxx xxxxx xxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.x.xxxx xxxx xxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxx xx xxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx. Xx xxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxx xx xxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx.

Altverträge mit Vertragsabschluss vor 2005

Xxxx xxx "xxxxx" Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxx xxxxxxxxxx, xx xxx xxxx xxxxxxxxxxxxxxxxxx. Xx xxxxxx xxxxxxxxx Xxxxxxx xx. Xxxx xxx Xxxxxxxxxx xxxxxxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxx xxxxxx. Xx xxxxxxxxxx xxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx, x.x. xxx xxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. xx Xxxx x XXxXx. Xxx xxxxxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x xxx.

  • Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx, xxx xxx "Xxxxxxx" xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xXXX Xxxxxxxxx xxx x.xx.xxxx, X xxxxXxxxxXx xxxx XXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.
  • Xxxx xxxx xx xxxxxx xxxxxxxxxxx xxx: Xxx Xxxxxx xxx xxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxx xxx xxx xxxxxx xxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxx xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxx xxxxxx xxx, xxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.xx.xxxx, XXX xxxx X. xxxx.

Neuverträge mit Vertragsabschluss ab 2005

Xxx Xxxxxxxxxxxxxxxxxxxx, xxx xx xxxx xxxxxxxxxxxxx xxxxxx, xxx xx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxxx

  • xx xxxxxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx xxxx: xx. Xxxxxxxxxxx xxxx xxx Xxxxxx xxx xx Xxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x xxx.
  • xxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xx. xxx. xx. Xxxxxxxxxx xxx xxxx Xxxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xx xxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxx xxxxxxx Xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxxxx xxx Xxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xx x xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx.

Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx, xxx.

  • Xx xxxxxx Xxxx xXxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxx xxx Xxxxxx xxx xx Xxxxxxx xxxxxxx Xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxx "Xxxxxx XXX" xxxxxxx xxxxxx. Xxxxxx xxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx Xxx xxx Xxxxxxxxxxxxxxxx xxx xXxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxxxx xx xxx Xxx. x XXxXx.
  • Xx xxxxxxx Xxxx xxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxx. Xxxxxxx xxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxx xxxxxxxx: Xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

 

3. Lebensversicherung:
Kürzung der ausgezahlten Bewertungsreserven zulässig

Xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xx xxx xxxxxxx Xxxxxxxx, xxx xxx. Xxxxxxxxxxxxxxxxxx, xxxxxxxxx xxxxxx xxx xxx Xxx. x XXXx. Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx Xxxxxx xxxxxxx, x.x. xxx xxxxxxxx Xxxxxxxxx xxxxx Xxxxxx xxx xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx. Xxxxx Xxxxxxx xxxxxx xxxx xxx xx xxx Xxxxxxxx, xxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxxxx xxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxx xxxx xx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxx. Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx x xx xxx xxxx, xx xxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxxx xxx xxxxxxxxx xxxxxxx Xxxxxxxxxxxx.

Xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxx. Xxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xxx. Xxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX XX xxxxxxx.

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

Xxxxxxx xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxx xxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxxxx xx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxxxx xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX XX xxxxxx.

 

4. Namensschuldverschreibungen:
Versteuerungszeitpunkt bei Tausch

Xxx Xxxxxx xxx Xxxxxx xxxx xxxxxxx Xxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx, xxx xxxx xxxxx xxxxx xxxxx xxxxxxxxxxx. Xxx xxxxx xxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxx xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxx xxxx x xx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxx XX xx xxx Xxxxxxxx xxx xxxxx Xxx X.X. Xxxxxxxxx xXXXx. Xx Xxxxxxx xxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxx XX xxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxx xxx XXX xxxxxxxx, xxxxx xxx Xxxx xxx xx,xx XXX xxxxxxxxxxx xxxxxx xxx. Xxx xxxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxx xxxxx xxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxx. Xxx Xxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxx xx Xxxxx xxxx xx xxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xx xxxxxxx xxxx xx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxx xx xx Xxx. x Xx. x xxx. Xxx. x Xx. x xxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxx xxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxx, xxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx. Xxxx Xxxxxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxx. Xxx Xxxxxx xxxxxxxx xxxx xxxx xx xx Xxx. x XXxX xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx,xx XXX x Xxxxx x Xxxxxx xxx xxxxxxxxxx Xxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xXXX XxxxxxxxxxXxxxxxxxx, Xxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx xx.x.xxxxx.

XXXXXXXXX: Xxxxxxx xxx xxxx xxxxx xxxxxxx, xx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx. Xxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx xx.x.xxxx xXX X xxxxx XXxXx xxxx XX X. xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxx xxxxx xxxxxxxx, xxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx. Xxxx xxx XXX XxxxxxxxxxX. xxxxxxxx xx xxxxx Xxxxxxxxxx xxx xx.x.xxxx xX xxxx X x x x Xx xxxx: "Xxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx. X. xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. ... Xxxx xxxx xxxxxxxxxxxx xxxx, xxxx xxxx xxxxxxxxxxxx xxx Xxxxxx xx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxx ... xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx ... Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxx xxxxx, xx xxx Xxxxxxxxxxxxx xxxx. xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx."

 

VI. Eigenheim und Vermietung

 

1. Verbilligte Vermietung:
Bei möblierter Wohnung Möblierungszuschlag berechnen

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

  • Xxxx Xxxxxxxxxx xxx XX Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxx xx xxXxxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx xxxxxxxx, xxxxxx xxxxxx xxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xXX Xxxxxxxxxxx xxx x.xx.xxxx, xx X xxxxxxx Xx.
  • Xxxxxxx xx Xxxx xxxx xxx xxx XX Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx xxx. Xxxxxx xx xxxxxxxxx "xxxxxxxxxxxxx Xxxxxxxxxx" xxxx xxx "xxxxxxxxxxx Xxxxx" xxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxx, xx xxx Xxxxxx xxx xx x xxxxxx xxxx xxxx xxxxxxxxxxxxxx xxx xXxxxxxxxxxxxxxxxxx XX xxx x.xx.xxxx, x X xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxx xxxxxxx xxxx xx xxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxx xx xxxxxxxxxxxxxxxx, xxxx xx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx xx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxx xx xxxxxxx Xxxxx xxx xxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

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

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx.

 

2. Fotovoltaik:
Nach einem Jahr wieder sinkende Vergütungssätze ab August 2018

Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx x.x.xxxx xxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxxx xxxxxx x xxx xxxx xx x Xxxxxxx xxxxxxxxx. Xxx Xxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxx, xxxx xxx Xxxxx xx xxx xxxxxxx x Xxxxxxx, xxxxxxxxxxxxx xxx xxx Xxxx, xxx xxxx x.xxx Xxxxxxxx xxxxx xxxxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx x.xxx xxx x.xxx Xxxxxxxx xxxxx.

Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxx x xXxx

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Xxxxxxxx xxxx Xxxxxxxxxxxxxxx

Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxx

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Xx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxx x xXxx

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Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxx

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xxxxxxxxxxxx xX

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxx xxxxxx xxxxxxxxx Xxxxx xxxxxxxxx xxxx

 

3. "Wohnen für Hilfe":
Beiderseitige Aktivitäten sollen künftig steuerfrei bleiben

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

Xxxxxxxx Xxxxxxxxxxx xxxx xx xxxxxxxxxxxxx:
Xxxxxx X: Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xx.X. Xxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxxxx.
Xxxxxx XX: Xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.
Xxxxxx XXX: Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx xxxxx xx Xxxxx xxx xxxx xxxxxx xxx xxxxxxxx xxxxxxx Xxxxxxx xxxx xxxxxxxxxxx Xxxxx. Xxxxxx xxxxxx xxx Xxxxxx xxxxxxxxx xxx xxx xxxxx xxxx xxx Xxxxxx xxxxxxxxxx x xxxxxxxxxxxxx, xx xx xxxx xx xxxx xxxx xxxxx Xxxxx xxxxxxx. Xxxxxxxxxx xxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxx xxx xxxxxxxx Xxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xXxxXxx. Xxxxxxx xxx x.xx.xxxx, X xxxxxxxxxxxxxxxxx:

  • Xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx:
    Xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxx x xXxxxxxxxx x x.X. Xxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxxxx xxxx xxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xx xxxxxx xxxxxxxxxxxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" xxx. Xxx xxx Xxxxxxxx x xxx x xxx xx Xxxxxxxxxx xx xxxxxxx, xxxxxx Xxxxxxxxxxxx xxxxxxxx. Xx xxxxxxxx xxxxx Xxxxxxxx, xxx "Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" xxxxxxxxxx.
  • Xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx:
    Xx xxx Xxxxxxxxxxxxxx x xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx". Xxx xxx Xxxxxxxxxxxxxxx x xxx x xxx xx Xxxxxxxxxx xx xxxxxxxxxxx xxx, xx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx "Xxxxxx xxxx Xxxxx" xxx xxx Xxxxxx xxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxx Xxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xXxxXxx. XxxxxxxxxxXxxxx, XX xxx xx.x.xxxxx. xxxxx xxx Xxxxxxxx xxxxxx xxx xxxxxxxxx.

 

4. Erhaltungsaufwand:
Nicht verbrauchte Beträge beim Rechtsnachfolger absetzbar?

Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxx xx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxxxxx 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: 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: Xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxx, xxx.x.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxx xxxxx: Xxxxx 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.

XXXXXXXXX: Xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxx xxx XXxXXx. Xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxx xxxxxx. Xx xxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

 

5. Grunderwerbsteuer:
Heftige Kritik an der Steuerfalle "Einheitliches Vertragswerk"

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

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

Xxx Xxxxxxxxx xxx xxxx "xxx" xx xxxxx Xxxxxxxxxxx xxxxxxxx. Xxx xxxxxx, xxx Xxxxxx xxx XXxXxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxx xxx, xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx.

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

 

6. Grunderwerbsteuer:
Steuern sparen durch gesonderte Bewertung von Inventar

Xxxx Xxxx xxxxx Xxxxxx xxxx xxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxxx xx xxxx Xxxxxxxxxx xxxxxxxx x,x Xxxxxxx xXxxxxx xxx Xxxxxxxx xxx x,x Xxxxxxx xXxxxxxxxxxx, XXX, Xxxxxxxx, XxxxxxxxxxXxxxxxxx, Xxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx.

Xxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx, xxx Xxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxx Xxxxxxxxx xx xxxxxxxx. Xxxxx, xxx xxxxx "xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx" xxxx, xxxxxxxxxx xxxxx xxx Xxxxxx. Xxxx xxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx Xxxxx xxx xxx Xxxxxxxx xxxxxxxxx xxx xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx. Xx xxxxxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxx xxx.

Xxx Xxxxxxxxxxxxx xXXx Xxxxx xxx xx xxxxxxxxx Xxxx xxxxxxx xx xxx Xxxxx Xxxxxxxx xxxxxxxx, xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxxx xx xx xxx xxxxx Xxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxx xxxxxxx Xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx. Xx xxxxxx Xxxx xxx xx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxx, xxx. XxxxxxXxxxxxxxx Xxx xxxxx. Xxx xxxxxx: Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx XXX xxxxxxxxx xxxxxx xXX X xxxxxx.

XXXXXXX xxx xxx XX Xxxxx xx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xXxxxxx xxx x.xx.xxxx, x X xxxxxxxx.

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

Xxx xxxxxxxx xxxx: Xxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxx Xxxxxxxxxxxx, xxx xxxxxxxxxx xxxx, xxx xxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx.

Xxxxxxx xxx xxx Xxxxx, xx xxxx xxx xx xxxxxxx xxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxxx: Xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxxxxxx xx xx Xxx. x Xxxx x XXX xxx xxxx x xxxxxx xxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx x xxx xxx Xxxx xxxxxxxxxxx xXXX XxxxxxxxxxXxxxxxxx xxx x.xx.xxxx, xx X xxxxxxx. Xxxxx xxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xx xxxx, Xxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx.xxx XXX xxxxxx xxxxxx, xxxx xxxxxxxx Xxx xx XxxxxxxxxxXxxxxxxxx x,x x Xxxxxxxxxxxxxxxxx xxxxxx xx xx.xxx XXXx. Xxxxx Xxx xxx xx Xxxxxxxxxxx x.X. xxx Xxxxxx xxx.xxx XXXx xxx xxx Xxxxx xx.xxx XXXx xxxxxxxxx xxxxxxxxx xxx xxxxxxxx, xxxxxxxxx xxxx xxx Xxxxx xxxx xxx Xxxxxxxxx xx xx.xxx XXX. Xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx xxxx xxx.xxx XXX xxxxxxx. Xxx xxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxx xxx xxx XXX.

Xxxxxxxx Xxx xxxx Xxxxxxxxx: Xxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxx xxxx xxx Xxxx, xxx xxx xxx Xxxxxxxxx xxxxxxxxx, xxxxx xxx xxxxxxxxxx, xxxxxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxx xxx Xxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx.xxx Xxxx xxxx xx.xxx Xxxx xxx Xxxxxx xxx Xxxxxxxx xxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx xxxxxxxx xxxxxxx Xxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

xxxxxx

VII. Renten und Pensionen

 

1. Hinterbliebenenrenten:
Höhere Hinzuverdienst-Freibeträge ab Juli 2018

Xxx xxx XxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxx xxxxxx xx Xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx Xxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xx xx x xxx xxx XxxxxxxxXxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX xxxxxxx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx xXxxx: xx,xx XXX, Xxx: xx,xx XXXx.

Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxxxxxxxxx

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Xxxx

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XxxxxxxxXxxxxxxxxxx, Xxxxxxxxxxxxxxx

x xxxxxxxxxx xx Xxxx

xxx,xx XXX

xxx,xx XXX

xxx,xx XXX

xxx,xx XXX

xxx,xx XXX

xxx,xx XXX

xxx,xx XXX

xxx,xx XXX

XXXXXXXXX: Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxx xxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxx xxx Xxxxxxxxxxxx. Xx xxxxxx "Xxxxxxxxxxxxxxxxx" xxxx xxx XxxxxxxxXxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx.

Xxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx: Xxxx xxx x.x.xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxx Xxxxx xxxxxxx. Xxx Xxxxxx, xxx xxxx xxxxx xx Xxxxx xxx xxxx, xxxxx xxxxx xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx XXX XXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx: Xxxxxxx xxxx Xxxxxxxxxxx.

 

2. Abschlagsfreie Rente mit 63:
Welche Arbeitslosenzeiten angerechnet werden

Xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxx xxxxxxxxxx xx Xxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx x.x.xxxx xxxxxx xxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxx x xxxxx xxx xxxxxx xxx xx Xxxxxx x xxxxxxx xxx xx Xxxxxx xxx xxxx XXX XXx. Xxxxxxxxxx xxxxxxx xx xxxx xxxxxxx xx xxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx: Xxx xxxxxxxxxxx

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

Xxx xxx Xxxxxxxxx xxx xx Xxxxxx xxxxxx xxxx xxxx x.x. xxxxxxxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx X xxxxxxxxxxx, xxxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx XX xxx xx Xxx. xx Xx. x xxx x XXX XXx. Xxxxxxx xxxx xx xxxxxx xxxx Xxxxxxxx xxx xxxx Xxxxxxxx xxx xxx Xxxxxxxx:

  • Xxxxxxxx: Xx xxxx Xxxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxx xx xxxxxxxxxx, xxxxxx xxxx Xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxxx.
  • Xxxxxxxx xxx xxx Xxxxxxxx: Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxxx xxx "Xxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx", xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx xx Xxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxx xxxxxxx, xx xxxxx Xxxxxxxxxxxxx xxxx xxxx xxxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx" xxxx. Xxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxx xxxxx xxxxxxx xxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx xxxxxx, xxxx x xxxxxx Xxxxxxxxx x xxxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx" xxxxxxxx. Xxx xxx xxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxx xxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X x X xxxxx Xx.

Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xx xxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx, Xxxxxxxxxxx xx xxxxxxxxxx. Xxxx xx xxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxx xxxxxxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxx xxxxxxxxxxx xxxxx, xxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxxxx: Xxx xxxxxxxxxxxxxx Xxxxx xxx xx Xxxxxx.

 

VIII. Selbstständige

 

1. Fahrscheine:
Überprüfen Sie den korrekten Umsatzsteuerausweis

Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxx. Xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx, xxxx x xxxx xx Xxxxxxx, xxxxx xxxxxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxx xxxxxx xx Xxxxxx xxx xxx Xxxxxxxxx. Xxx xxxxxxxx xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxx, xx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxx. Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxx xxxxxxxx, xxxxxxx Xxx xxx xxx xxxxxxxxx Xxxxxx x xxxx xxxxxxxxxxxxxx xxx x xxxxx xx Xxxxxxx x xxx Xxxxxxxxx xxxxxxxx. Xxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx Xxx xxx xxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxx. Xxxx xxxxxxx Xxxxxxx xxxxxx xxxxxx Xxxxxxx xxxx Xxxxxxxxxx, xxx xxx xxx xxx Xxx xx Xxxxxxxxxx xxxxxx xxx xxxxx xxx xx XxxXxxxxx xxxxxxxxxxxxxx x xxxx xxx Xxxx xxxxx xxxx xxx xxxx x Xxxxxxx Xxxxxxxxxxxx xxx.

Xxxxxxxx:
Xxx xxxxxx xxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx Xxxx xxxxx xxx xxxxx Xxxxxxx xxx xxxx x Xxxxxxx Xxxxxxxxxxxx xxx, xxxxxx xx Xxxxxxx xxxxxxx xxxxxx. Xxx xxxxxx xxxx, xxxx Xxxxx xx Xxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx, xx Xxx xxx xxx xxxxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxx. Xxxxx xxxx xxx Xxxx xxxxxx Xxxxxxxx Xxx xxx xxxxxxx xxxxxxxxxx Xxxxxx xxxx

Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx x Xxxxxxx, xxxx xxxxx xxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xx Xxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxxx xx Xxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxxxxxxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx "Xxxxxxxxxxxxx" xxxxxxxx Xxxxxxx xxx Xxxxxx xxx XX xxx xxx xxxxxxxxxx Xxxxxxxx xxx xx xxxx xxx Xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx, xx xxx Xxxxx xxxxxxxxxxxx xxxxxxxxx xxx xx XxxXxxxxx xxxxxx. Xxxx xxx xxx xxxx xxxx xxxxxxxxxxx, xxx xxxxxxxxxx xxx x Xxxxxxx xxxxxxxxxxx. Xxxxx xxx xxx xxxxxxxxx xxxxx xxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxx x Xxxxxxx, xxxxxx xxx xxxxx Xxxxxxxxxxxx xxx.

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

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

Xxxxxxxx xxx Xxxxxxxxx Xxxx: xxx.xxxx.xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.xxxxx

 

2. GmbH-Gesellschafter:
Überprüfen Sie Ihre Abfindungsklauseln

Xx xxx xxx xxxx XxxXxXxxxxxxxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx, xxx xxxxxx, xx xxxx xxxxxxxx, xxx xxxx xxx Xxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxx XxxX xxxxxxxxx. Xxxx xxxx xxxxxxxx, xxxxxx Xxxxxxxxx xxx Xxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx. Xxx: Xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx xx. Xxx xxxx xxxx xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxx Xxxxxxxx xxxxxxx.

Xx xxxxx xxxxx Xxxxxxxx xxx, xxxx xxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx "xxxx xxx xxxxxxxxxxxx Xxxxxx" xxxxxxx. Xxxxxxx xxx xxx xxx Xxxx, xxx xxxx xxxx xxx xx xxxxxxxxx Xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx x xxx xxxxxxxx xxxxx xxx xxxxxx xxxx xxxxxxxxxx xxxx xxxxx xxxxxxxx. Xxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx xx Xxxxxxxxx, xxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxx, xx xxxx xxx Xxxxxxxx xxxxxxx xxxxx xxxxxxxx "Xxxxxxxxxxxxxx" xx xxxx xxxxxx. Xxx xxxxxx xxx xxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx XxxX xxxxxxxxx xxxx xxxx xx Xxxxxxxxxx xxxx Xxxxxxxxxxx xx xxxxxx xxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxx, xxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx xxxx xx xxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxx, xxxx xx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxxx Xxxxx xxxxxxxx xxx xxx Xxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx.

Xxx xxxxxx: Xxxxxxxxxxxx xx XxxXxXxxxxxxxx, xxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxx xxxxxxxxxx xxx Xxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxx xxxxxxxxx xxxxxxxx xxxxxx x Xxxxxx xxx xxxxx xxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx x xxx xxxx xxxxxxxxxxxxxxxxxxx. Xxx xxx xxxxxx xxxx xx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx. Xx xxxxxx xxx xxxxxxxx xxxx, xxx xxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxx, xx xxxxxxxx xxxx.

 

3. Gebrauchtwarenhändler:
Wird die Kleinunternehmerschwelle erhöht?

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

Xxx Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xx xx XXxX xxxxx xxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxx Xxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xx.xxx XXX xxxxx xxxxxxxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxx xx.xxx XXX xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxx. Xxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx: Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx x. X. xxx xx xx XXxX xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx X xxxx X. xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xXXXx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xXxXXx xxxxxxxxx. Xxx XXX xxxxx xxxx, xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxx xxxx xxxx Xxxxxxxx xxxxx xxx XxXX xxxx xxxxxxxxxxxx xXxxxxxxxx xxx x.x.xxxx, XX X xxxxx.

  • Xx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxxxxx, xxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx.xxx XXX xxxxxx xxx xx.xxx XXX xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xXxxxxxxxxxxxxx xxx xx.xxx XXX xxx xx.xxx XXX. Xx xxxx xxxxxxx xx, xxxx xx Xxxxxxxxxxxxxxxx x.X. xxx xx xx XXxX xxx xxx xxxxx Xxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx xxxxx xxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxx xxx xx.xxx XXX xxxxxxx x xx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx.
  • Xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxx xxxxx Xxxx xxxxxxxx. Xxx XXX xxxxxxxx xxxxxx xxx xxxxxx xxxxxx xxxxx xxxxxxxxxxx xxx xxx xxx Xxxxx xxxxx xxx XxXX xxxxxxxxx. Xxxxx Xxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxx, xxxx xxxxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxx XxXX xxxxxx xxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxxx xxx Xxxxxxxxxx xxx XXX xxxxxxxxxxx, xxxxxxxx xxxx xxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxx.

 

4. Umsatzsteuer:
Vorsteuerabzug trotz ausbleibender Lieferung

Xxxxxxx Xxx xxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxx, xxxx xxxxx xxxx xxxxxxxxxxxx xxxxx xxxxxxxx, xx xxxxxx xxxx xxx Xxxxx, xx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxx xxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xx xxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxx xxxxxxxx xxxxxxx xxxx xxxxx xxxxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xXxXXx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx xxx xxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xx, xxxx xxxx Xxxxxxxxx xxxxxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxx xxx Xxxxxxxxx.

  • Xx xxxxxx Xxxx xxx xxx XxXX xxxx xx xx Xxxxx Xxxxxxxx, xxx xxx xxx XxXxxX xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx XxXxxX xxxxxxxxxxx xxx Xxxxxxx xx xx.x.xxxx xxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx xx.xxx XXX xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx x.xxx XXX. Xxxx Xxxxxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xx xxx xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xx xx.x.xxxx. Xx xx.x.xxxx xxxxxxxx xxx XxXxxX xxxx xxxxxx Xxxxxxxxxxxxxxxxxx, xx xxx xxx xxx Xxxxxxx xxx Xxxxx xxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxx. Xxx Xxxxxx xxxxx xxxxxx xxxxx xxxxxxxxx. xxxxx xxx Xxxxxxxxx xxx XxXxxX xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx Xxxxx xxxxxxxxxxx. Xxx xxxx xxx XxXxxX xxxxxxxxxx Xxxxxxxx xxxxxx xxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xx xx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx.
  • Xx xxx xxxxxxx Xxxxxxxxx xxxx xx xx Xxxxx Xxxxx, xxx xx x.x.xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxX xXXx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx xxx xx.xxx XXX xxxxxxxxxx x.xxx XXX Xxxxxxxxxxxx xxxxxxxxx, xxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xx Xxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx Xxxxx xxxxxxxx xxx xxxxxxxxxxxx xxx xx.x.xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xx Xxxxx xxx xx.xxx XXX. Xxxx xxxxx Xxxxxx xxxxx xxx xxxxxxxxx. Xx Xxxx xxxx xxxxx xxxxx xxx Xxxxxxxxx xxx XX xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxx xxx XXxXxxxxx xxxxxxxxx Xxxxxxxx xxxxxx xxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx.
  • Xx xxxxxx Xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx XxXX xxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxx, xxxx xxx xxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxx xxxxxxxxxxx xxxxx.

Xxx XxXX xxxxxx xxxxxxxx Xxxxxxxxxxx xxx:

  • Xxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxx.
  • Xxx Xxxxxxxx xxxx xxx xxxxxxx Xxxxx xxxxxx xxxxxxx xxxxxx, xxxx xxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx, xxxx xx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxx xxx.

Xxx Xxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxx xxxxxx xxxxxxx. Xxxxxxxx xxx "Xxxxxxxxxxxxxxx xxx Xxxxxxxx" xxx xxxxxx xxxxx xxxxx xxxxxxxxxx, xxxx xxxxxx Xxx xxx Xxxxxx xxxxxxxx xxxx xxxxxx. Xxxxx xxx xx xxxx Xxxxxxx xxx XxXX xxxxxxxx xxx xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxx.

XXXXXXXXX: Xxx xxxxxxxx Xxxxx xxx xxx XxXX xxx xx Xxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxx xx xxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxx xxxx xxx Xxxxxxxx xxxxxxxx xxxxxx, xxx xxx Xxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx. Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx.
Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xx xxxxxxxxx, xxx xxxxxx, xx xxx xx xxxxxxxxxxx, xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxxxx xxx xxx XXX xxx Xxxxxx xxx x.x.xxxx xxx xxxxx xxxxxxxxxxx: "Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx, xx xxxxxx xxxxx xxx Xxxxxx xxxxx x xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxx xxxxxxxx xxx xx xxxxxxx Xxxxx xxxxx xxxx xxxxxx Xxxxxxxx, xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx." xXxxxxx xxx x.x.xxxx, X X xxxxxx.

 

IX. Steuergrundlagen

 

1. Erbschaft:
Vorfälligkeitsentschädigung mindert die Erbschaftsteuer

Xxx xxxx Xxxxxxxxx xxxx, xxxxxxx xxxxx xxxxx xxxxxxxxx xxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxxxx Xxxxxxx. Xxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxx. Xxxxxxxx xxx xxx Xxxxxxx xxxx xxxxxxx xxxx xxxxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxx. Xxx xxx Xxxxxxx xxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxx, xxx xxx xxx Xxxx xxxxxx. Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx Xxxx "xxxxxx Xxxxxx" xxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxx xxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxx, xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx. Xxxxx xxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xXXx Xxxxx xxx x.x.xxxx xx X xxxxxxx xxxxxxx.

XXXXXXX xxx xxxxxx xxx XX Xxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx Xxxx.

  • Xxx Xxxx xxx xxxxx xxxxxxxxx xxxxxxx, xxxx xxxx xxxxxxx xxxx xxxxxxxxx xxxxxx: Xxx Xxxxxxx xxx xxxxx xxx xxxxxxxxx xx Xxxxx xxx xx Xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx. Xx xxx Xxxxx xxxxxxxxx xxxxx xxxxxxx xxxxx, xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxx xxx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxx xxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xx. Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx. Xxxxxxx xxx Xxxxx xxxxxxxxx xxxxxx xxxxx, xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx. Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxx xxx xxx Xxxxxxxxxxx xx, xxxx xx xxxx xx x xxxxx xxxxxxxxxxxxx x Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xx Xxx. x Xx. x XxxXxXx xxxxxxx. Xxx XX Xxxxxxxx xxx xxx Xxxxx xxxxx.
  • Xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxxx xxxx xxxxx xx Xxxxxx xxx Xxxxxxxxxx, xxxxxxx xxxxxxxx xx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx. Xxxxxxxxxx xxx Xxxxxxxxxx.
  • Xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxx: "Xx xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxx .... xxx Xxxxxxxx xxx Xxxxxxxx ... xxxxxxxxx xxxxxxxxx xxxxxxx." Xxx Xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxx Xxxxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx XX X xxxxx xxxxxxxxx. Xxxx xxxx xx Xxxxx Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx, xxxxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxx.

 

2. Schenkung:
Mitnahme auf Luxuskreuzfahrt verursacht keine Schenkungsteuer

Xxx xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxx xx xxxxxxx Xxxxxxxxx xxx XXxXxxxx "Xxx Xxxxxxxxxxx" xxx Xxxxxxxxxx xxxxxxx. Xxxx xxxxxx xxx xxxxxx, xxxx xxxxx xxx xxx Xxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxx xxx xxxxx Xxxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx xXXx Xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx.

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

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxx: Xxxxxx xxxxxx xxxxx Xxxxxx xxxxx Xxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxxx xx xxxx xxxx Xxxxxxxxxxx xx Xxxxx xxxx Xxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xx.xxx XXX. Xx xxxxxxx xx xxxx xxxxxxxx, xxx Xxxxxx xxxxxxxx xxx xx xxx Xxxxxx xx xxxxxx xxx xxx Xxxxxx xx xxxxxxxx. Xxxx xxxx xxx xxx Xxxxxxxxxxxx xxx XX Xxxxxxx xxxxx xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxx.

 

3. Liebhaberei:
Verluste mittels Verfahrensrecht retten

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

Xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xx Xxxx xxx xxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxx Xxxxx xxxxxxxxx xx xxxxxx, xxxx xxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx.

XXXXXXX xxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx XXXX X xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxx xxxxxx.

  • Xx xxxx xx xxxx XxxxxxxXxxxxxxxxx, xxxxx Xxxxxxx xxxx xxx Xxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx. Xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx: "Xxx Xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx, xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx." Xxxxxx Xxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxx xxxxxxxxx. Xxxx xxxxxx Xxxxxxxx xxxxxx xxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxx xxxxxx Xxxx xxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxx xxxx xxxxxxxxxx xxxxxxxxx, xxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx.
  • Xx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxx xx Xxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx xxxxxx x xx xxx Xxxxxxxxxxxxx. Xxxxx xxxxxxxxx xxx x xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx x Xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxx xx xxxxxx Xxxxx xxx.

XXXXXXXXX: Xxx Xxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxx. Xx xxxxxx xxxx xxxxxxxxxx, xxx xxx XXX xxxxxxxxxxx xxxx. Xxx Xxxxxxxx xxx xxxxx xxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx XX Xxxxxxxx xx xxxxxx Xxxxxx xxx xx.x.xxxx xx X xxxxxx Xx xxxxxxxxxx xxx, xxxx xxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxx, xxxx xx xx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxx.

 

4. Nachzahlungszinsen:
Bayern fordert eine Verzinsung von drei Prozent p.a.

Xxx xxxxxx Xxxxxxxxxxxx xxx xx.x.xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx x xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx x. Xxxxx xxxx xXx. XX X xxxxxx. Xxxxxxx xxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xx xxxx xxxxxxxxx xx XxXX xxxxxxx, x XxXX xxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx x. Xxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx. XxxxxxXxxxxxxxx XxxxxXxxxxx xxxxx. Xxxx xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxx. Xxxxxxxxxxx xxx xxxxxxxx xxx xxx XxxxxxxxxxxXxxxxxxxxx xxxxxxx, Xxxxxxx xxx Xxxxx xx: "Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxx xxxx."

XXXXXXX xxxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxx x xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx x xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxx xxxx xxxxxxxxxx. Xxx xxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxx. x X. x X.x XXx xxx x,x xxx x,xx x xxx Xxxxx xxx xXxxxxxxxxxxXxxxxxxxxx xxxxxxx. Xx xxx Xxxxxx Xxxxxx xxxxx xxxx, xxxx xxx xxxxxxxx Xxxxx xxxx xxxxx xxxxxxxxx xxxxxx. Xx xxxxx xxxx, xx xxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxxx.

Xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxx. Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxxxxx xxxxxx.

Xxxx xxxxxx Xxx xxxxx

Xxxxxxxxxxxxxxx, xxxxxxxxx xxx xxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx:

Xx xxx Xxxxxxxxx ........................

Xxxxxxxxxxxx: ...................................

Xxxxxxx xxxx xxx xxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx.. xxx .. . .. . .... Xxxxxxxxx xxx. Xxx Xxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx XXX xxx xx.x.xxxx xXX X xxxxxx. Xxx xxxxxxxx xxxx xxxxx xxxxxxxxxxxxx, xxx Xxxxxxxxx Xxxxx xx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx x XxXX xxxxxxx xxx x XxXX xxxxxxx xxxxxxxxxxx xxx. Xxx xxxxxxx xxx xx xxxxxxxx, xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxx xxx XXX xxxxxxxxxxx: XXX X xxxxx, XXXX X xxxxx, XXXX X xxxxx, XX X xxxxx, X X xxxxx.

Xxx xxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx ........ XXX. Xxxxxxxxxxxxxx xxxxxxxx xxx xxx xxx XXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxxxxx. xXxxxxxx: Xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xx x.x.xxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxx Xxxxxx xxxxxxxxxxxx xx xxxxxxxxx. Xx xxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx.

Xxxxx, Xxxxxxxxxxxx

 

5. Selbstanzeige:
Zinsen trotz Verfassungsbedenken in voller Höhe zahlen

Xxx Xxxxxxx xxxxxxxxxxx xxxx, xxxx xxx Xxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xx xxxx Xxxxxxxxxxxxx xxxxxx. Xxxxx xxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxx "Xxxxxxx" xxxxxx xxxxxxxxx. Xxxxxxx xxx xxxx xxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx Xxxxx xxxxxxxxxxx xxxxxx. Xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xx xxxxxxxxxx. Xxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxxx, xxx xxxxx Xxxxx xxxxxxxxxxxx xxxx xxx xxxx xxxxx xxxxxxx Xxxxx xxxxxxxxxx xxx, xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxx.

Xxxxxxxxx xxx xxxx xxx XXX xxxx xxxxxx Xxxxxxx xxxxxxx xxxx xxxxxxxxxxxxx, xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx "xxxxxxxxxxxxxx" Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxxx Xxxxxxx xxxxxxxxx xxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxx, xxxx xx Xxxxx Xxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxxx" xxxxxxxx xxxx. Xxx xxxxxxxx, xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxxxxxx.

XXXXXXX xxxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxx xxx xx.x.xxxx xxx Xxxxx xxxx, xxx xx xxxxxxxxx xxx, xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XX xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxx XX xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xX xxxx x xxxxxxxxx x Xx xxxx. Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx:

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

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxxx

 

X. Soziales

 

1. Darlehen:
Mindestanforderungen auch bei Geldvergabe im Freundeskreis

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