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 und gibt Ihnen viele Steuertipps. Aus der Flut an ständig neuen Gesetzen, Gesetzesänderungen, 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. Arbeitgeberleistungen:
Steuerfreiheit für Corona-Bonus verlängert

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2. Dienstreisen:
Keine pauschalen Km-Sätze bei Nutzung von Bahn oder Flugzeug

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3. Firmenfahrräder:
Geldwerten Vorteil bei Kauf nach Leasingende versteuern

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4. Firmenfahrräder:
Kein geldwerter Vorteil für das "Stromtanken"

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5. Gesundheitsförderung:
Aktuelles zum Steuerfreibetrag für Arbeitgeberleistungen

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7. Thüringen-Stipendium:
Förderung für junge Ärzte ist nicht steuerpflichtig

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8. Kurzfristige Beschäftigung:
Erneute Ausweitung im Jahre 2021

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  • Xxx x. Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx, xxxxxx xx xxxxxx Xxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxx xxx xxxxx xx xxxxxx Xxxxxxxxx xxx xx xxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxx xxxxx xx xxxxxx Xxxxxxxxx xxx xxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxx xx Xxxx xxxx xxx xxxxxxxxxx x Xxxxxx xxx. xx Xxxxxxxxxxx xxxxxxxxx xxx.

XXXXXXX xxxxxx x xxxxxxxxx xxx xxxxxxx xxxx xxxxxxxx x xxx xxx "Xxxxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxx xxxxxxxxxxx x xxxxxx xx Xxxxxxxx xxx x.x. xxx xx.xx.xxxx, xxxx xxxxxxx xxx xxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx XXX XXxxxxx. Xxxx xx xxxxx xxx xxx xxxxx x xxx xx Xxxxx xxxx x xxx Xxxx xxxx xxxxxx, xxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx XXXxXXX xxx XXX.

  • Xxx xxx, xxxx xx xxx x.x.xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx xxxx xxxxxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx, xx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxx xxx. Xxx xxxxxx xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx, xxxx xx xxxxx xxxxxx Xxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx xxx Xxx. xx XXX XXx.
  • Xxxxxxxxxxx xxxxx xxxxxxx xxxxxxx xxxxx Xxxxxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxx. Xx xxxxxx Xxxxxxx xxxx xx xxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxx, xx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx. xxxx xxxxx xxxxxxxxxxxxxx xxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxx xx xxx x.x.xxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx.

Wie sind die Beschäftigungen zu beurteilen?

  • Xxxxxxxxxxxxxx xxxxxxxx xxx x. Xxxxx xxx xx. Xxxxxxx xxxx:
    Xxxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxx xxxxxxxxx xxxx xxx xxx xxxxxxxxxx x Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx, xxx xxxxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxxx xxx xxx x. Xxxxx xxxx:
    Xxxx Xxxxxxxxxxxxxx, xxx xxx xxx x. Xxxxx xxxx xxxxxxxx xxx xxx xxxxxxxx xxxxxx xxxxxxxx, xxx xxx Xxxxxx xx xxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx x Xxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxx xxx. Xx xxx x. Xxxxx xxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxxxx xx xxxxxx Xxxxxxxxx xxx xx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxx xx xxxxxx Xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxx xx Xxxx xxxx xxx xxxxxxxxxx x Xxxxxx xxx. xxx Xxxxxxxxxxx xxxxxxxxx xxx.
  • Xxxxxxxxxxxxxx xxxxx xxx xx. Xxxxxxx xxxx xxxxxx:
    Xxxx Xxxxxxxxxxxxxx, xxx xxx xxx xx. Xxxxxxx xxxx xxxxxxx xxx xxxxxxxx xxxxxx xxxxxxxx, xxx xxx Xxxxxx xx xxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx x Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx.
  • Xxxxxxxxxxxxxx xx xxx x. Xxxxxxxx xxxx:
    Xxxx Xxxxxxxxxxxxxx, xxx xxxx xxx xx. Xxxxxxx xxxx xxxxxxx, xxx xxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxx x Xxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx

xxxxxx

9. Kurzfristige Beschäftigung:
Neue Auslegung der beiden Zeitgrenzen

Xxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx. Xxx xxxxxx Xxxxxxx xxxxx xxxxx, xxxx xx xxxxxx xxxxxx Xxxx xxxxxxxx xxxx Xxxx xxxxxxxx xxxxxx xxxx, xxxx Xxxxxxxxxxxxx xxxxxxxx xx xxxxxxx. Xxxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxx xxx. xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxx xxx, xxx xxxx xxxx xxx x.x.xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxx xxx Xxxx xx Xxxxx xxxxxxxxxxx. Xxx xxxx xxxxxx xxx Xxxxxxxxxx x Xxxxxx xxxx xx Xxxxxxxxxxx xxx x Xxx. x Xx. x XXX XXx.

  • XXXXXXXX x: Xx Xxxxxxxx xxx x.x. xxx xx.xx.xxxx xxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx XXX XX, xxxxxxxxxx xxxxx xxx "XxxxxxxxxxxxxxxxxxXxxxxx" xxx xx.x.xxxxx.
  • XXXXXXXX x: Xx Xxxxxxxx xxx x.x. xxx xx.xx.xxxx xxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx XXX XXx.

Xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx "xxxx Xxxxxxx" xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx x Xxxxx xx xxx Xxxxx xxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx xxx x Xxxxx xx xxx Xxxxx xxxxxxxxx, xxx xxx Xxxxxx xxx "xx Xxxxxxxxxxxx" xxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx "xx Xxxxxxxxxxxx" xXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx, Xx. x.x.x.x.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxx Xxxxxxxxxxx "x Xxxxxx xxxx xx Xxxxxxxxxxx" xxxx xxxx Xxxxxxxxx xxxxxxxx: Xx xxx xxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxx xxx, xxxxxx xxxxx xx Xxxxxxx xxx xxXxxxxXxxxx.xxxxxxXxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxx "xxxx" xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx, xxxx xxxx xxx xxxxxx Xxxxxxxx xxxxxxxx xxx, xxxxxxxxxxx xxxxx, xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxx xxxx xxxxxx xxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx:xxxxxxXxxxxxxx x Xxxxxx xxxx xx XxxxxxxxxxxxxxxxxxXXXxXxxxxx xxx xx.xx.xxxx, X xx XX xxxxx Xx.

  • Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxx xxxxx xx xxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxx. Xxxxx xxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx xxx xxxxx Xxxx xxxxx Xxxxx xxx "Xxxxxxxx". Xxx xxxxxxxx xxxxx xxx Xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx x xxxxxxxxxxxxx, xxx xxxx xxxxxx xxx x xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxxx x xxxxxx xxx xxx xxxxx Xxxxxxx x xxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx

xxxxxx

10. Kurzarbeitergeld:
Bei Bezug im Vorjahr besteht Pflicht zur Steuererklärung

Xx xxxxxxxxxxx Xxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxx XxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxx xx Xxxxxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxx xx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx.

  • Xxxxxxxxx: Xxx xxx "XxxxxxxxxxxxxxxxxxXXxXxxxxx" xxx xx.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxx: Xx xxx xxxxxxx Xxxxx x xxxxxxxxx xx Xxxxx xxxx x xxxxxx xxx Xxxxxxxx xx x xxx Xxxxxxxxxx xxx. xx x xxxx Xxxxxxxxxxxx xxx Xxxxxxx. Xx xxx xxxxxxx Xxxxx xxxxx xxx Xxxxxxxx xxxxxx xxx xx xxx xx x xxx Xxxxxxxxxx. Xxx xxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx, xxxxx Xxxxxxxxxxx xx xxxxxxxxxx xx x xxxxxxxxx xxxxx xxx xxxx Xxx. x XXX XXXx.
  • Xxxxxxxxxxx: Xxxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx, xx xxxx xxx xx Xxxxxxx xxx. Xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx Xxxxxxxxxx xxx xx xx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xx. x XxXXx.
    Xxx xxx "XxxxxxxXxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx XxxxxXxxxxxx xxx xxx XxxxXxxxxxx xxxxx xxxxxxxxxxxx. Xxxxx Xxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx xxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxx xxxxxxxxxxx xxxxxx xxx x Xx. xxx XXxXx.

XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx x Xx. x XXxXx. Xx xxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx xxx xxx Xxx. x Xx. xx XXxXx. Xxx xxxxxxx Xxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxx Xxxxxx xx xxxxxxxxxxx.

XXXXXXX xxxxxx xxx xxxxxx xxx, xxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxxxxxxxxxx xxxx, xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx X, xxxx xxx xxx XXX xx Xxxx xxxxxxxx, xxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxx "Xxxxxxxxxxxxxxxxxxxxx" xxxxxx xxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxx Xxxxxx xxxx xxx "xxxxxxxxxx Xxxxxxxxxx" xxxxxxxxx. Xxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx x xxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxxxxxx xxx xxx Xxx. x XXxXx.

Xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxx Xxxx xxxx, xxxx xxxx xxx xxx xx. Xxxxxxx xxxx xxxxxxxxxxx xxxxxx.

Xx xxxxxxxxx Xxx Xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx

  • Xxxxxxxxx Xxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx: Xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxx.
  • Xxxxxxxxx Xxx XxxxxxxxxXxxxxxxxxxxxxxxxxxx: Xxxxx xxxxxxx Xxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx. xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxx, xxxx xx xxxx xxxxxxxxx xxxxxx.
  • Xxxxxxxxx Xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx: Xxxx xxxxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx.
  • Xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx x xxxx xxx Xxxxxxxxxxxxxxxx x xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxx xxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxxxxxxx:

Xxxx Xxxxxxxx x xxxxxxxxxxxxx x xxx xx Xxxxx xxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxxxxxx.

Xxx xx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx

xx.xxx XXX

xxxxxx

Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxx

Xxxxxxxxxxxxxxxx

xxxxxx

x xx.xxx XXX

x.xxx XXX

Xxxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxx

x xx.xxx XXX

x.xxx XXX

xxxxxx

Xxxxxxxxxx Xxxxxxxxxx:

x.xxx XXX : xx xxx XXX x xx,xxxx x xxxxxxxxxxxxx

xxxxxx xxxxxx

Xxxxxxxxx xxx xxx xx xxxxxxxxxxxx Xxxxxxxxx:

xx.xxx XXX x xx,xxxx x x

xxxxxx

xxxxxx

x.xxx XXX

Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

x.xxx XXX

XXXXXXX: Xxx xxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx, xxxxxx xxxx xxxXxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxx

xxxxxx

11. Sturz im Homeoffice:
Unfallversicherungsschutz mit vielen Ausnahmen

Xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxx xxx xxxxxx xxxxxxxxxxxxx xxx x XXX XXXx. Xxxxxxxx xxxx xx xxxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxx. Xxx Xxxxx, xx xx xxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxxx, xxxx xxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxx xxxxx: Xxxx xx xxx Xxxxxxxxxxxxx xxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxx xx xxxx Xxxxxxxxxxxxx, xxxxxx xx xxxxx xx, xx xxx Xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxx xxxx xxxxx xxx Xxxx, xxxx xx Xxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xxxx, xxxxxx xxxxxx.

Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxx xx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx xxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxx xxx xxxxx "Xxxxxxxxxx" xxx xxxxx xxx Xxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, X x X xxxx Xx. Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx. Xxxxxxx xxxx xxxx xxx Xxxxx xxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxx xxxx xxx Xxx xxxxxxxx xxxx xx xxxxxx Xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx xxxx xxx Xxx xxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxx xxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, X x X xxxx X, X x X xxxxx Xx.

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

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

Xxxx xxxxxxxx Xxxxxx xxxxxx xxxx, xxxx xxx Xxxxxx xxxx xx xxx xxxxxx Xxxxxxxx xxxxxxxxxxx xxxx, xxxx xx Xxxxxxxx "xxxxxxxx Xxxxxx", xxx xxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx:

  • Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxxx, xxxx xxx xxxx Xxxx xxx Xxxxxxxx xxxxxxxx xxx xxxx xxxxxxxxx. Xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxx Xxxxxx xx Xxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx xXX Xxxxxxxx xxx x.x.xxxx, X xx X xxxxxxx.
  • XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxx xxx xxx Xxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx. Xxx xxx Xxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxx xxx xxxxx xxx Xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx xXxxxxx xxx x.xx.xxxx, X xx X xxxxxxx xxxxxxxxxxx.
    • Xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxxxx xxxxx xxxxxxxxxxxx xxxx xx Xxxxxxxxxx. Xx Xxxxxxxxx xxxx xxxxxxxx xx xxx xxx Xxx xxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx. Xx xxxxx xxxx Xxxxxxxxxxxxx xxx. Xxx Xxxxx xxxx xxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxx xxxxx xxxxxxxxxxxx Xxx xxxxxxxx. Xxx XXX xxxxxxx xxxxx Xxxxxxxxxx.
    • Xxxxxxxxxxx: Xxx xxx Xxxxxxx xxxxxxxxxxxxxx Xxx xxx xxxxx xxx Xxx xxxx xxx Xxx xxx Xxxxxxxxxx xxxxxxx x Xxx. x Xx. x XXX XXX xxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx. Xxx xx Xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxx xxx. xxxxxxxxx xxx Xxxxxxx xxx xxx Xxx xxxx xxx xxx xxx Xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxx, xx xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxx xx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxx xxxxxxxx xxxx. Xx xxxxxxx xxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxx, xxx xx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxx. Xxx Xxxxxxx xxxx xxx Xxx xxxxxxxxxxxxx, xx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxx xx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xx. X x X xxxx X xxxxxxxxx.

XXXXXXXXX: XXXXXXX xxx xxxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx. Xx xx. Xxx xxxx xxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxx xx x XXX XXX xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxx xxxx xxxxxx xxxxxxxxxxx Xxxx xx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx, xxxx xxx Xxxxx xxxxx Xxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx. Xxxx xxx Xxx xx xxx. xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xx Xxxxxxxxxx xxx xxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxx xxx xxx XXX XxxxxxxxxxXxxxxxxxx xxxxxxxxxxxxx Xxxx xxxx xxx xxx xxxxx xxxxxxxxxx xxxx, xxxxxxxx xxx xxxxx Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxx Xxx xxx Xxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

xxxxxx

II. Privater Bereich

1. Handwerk und Haushalt:
Handwerker hat keine Pflicht zur Steuerberatung

Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xxx Xxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx. Xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxx xxxxxxx x.xxx XXX xx Xxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx XXxXx. Xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxx. Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx!

Xxx xxxx xx xxxxx xxxxxx Xxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxx xxxxxxxxx. Xxx xx xxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxx x xxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx xx xxx XXxX x xxx xxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx x xx xxxxx xxxx Xxxxxxx xxx xxxx Xxxxxx. XXXXXXX xxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xXxxxxx xxx x.x.xxxx, x X xxxxxx.

Xx Xxxxxxxxxxx xxxx xx xx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxx xxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxx xxxxx. Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxxxx xx xxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxxx Xxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxx, xxxxxx Xxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxx xxxx xxxxxx xx xxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx. Xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx xXxxxxx: Xxxxxx, XXX Xxxxxxxxxxxx, "Xxxxxxxxxx xxxxx Xx. xxxxxxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxx"x.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx

xxxxxx

2. Heimunterbringung:
Keine Steuerermäßigung auf Haushaltsersparnis

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx, xxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxx xx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxx xxxx xxxxxxxxx xxx XXX, xx Xxxxx xxxx xxxx xx xxx XXX.

Xxxx xxx Xxxx xxx Xxxxxx, xxx xxxx xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx" xxxxxxxxxxxx. Xxx xxxxxx xxxx xxxxxxxxxxxxxx:

Xxxx Xxxxxxx xxx Xxxxxxxxxx xxx xx.xxx XXX. Xxxx Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx x.xxx XXX xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx x.xxx XXX xXxxx xxxxx xxxxxxxxxx xx.xxx XXX, xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx xxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xx Xxxxx xxx xx x xxx x.xxx XXX x xxx XXX xxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx x.xxx XXX xxxxxxxxx.

Xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxx xxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxx, xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx. Xxxx xxxxxxxxxxxx xxxxxx xxxx xxxxxx Xxxxxx xxxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxx: Xx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxx XXxX, xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxx xx Xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xxxxxx xx Xxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxx

xxxxxx

3. Kfz-Steuer:
Nutzen Sie den aktuellen Rechner des BMF

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx xxx Xxxxxx xxxxxxxxx. Xx xxx x. Xxxxxx xxxx xxxxxx xxxx xxxxxxxx xxxxxxxxxxx Xxx xxxx Xxxxxx, xxx xxx XXxxxxxxxxxxxx Xxxx xxx Xxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxxx Xxx xxxxxxx xxxx xxxxxxx xxxxx. Xxx xxxxxxxxx XXxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxx xxxxxx Xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxxxxxxxxxx, xxx xxx Xxx Xxxx XxxxXxxxxxxXxxxxxxxx xxxxxxxxx xxxxxxx. Xxx Xxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx Xxxxxxx. Xxxxx xxxxxx x.X. Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx.

XXXXXXX: Xxxx xxxx xx xx xxx Xxxxxxxx:xxxxxxXxxxXxxxxxxXxxxxxx

xxxxxx

4. Kosten für Schutzmasken:
Mustereinspruch gegen harte Linie der Finanzämter

Xxxx xxxxxxx Xxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxx xx xxxxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx. Xxxxx xxxx xxxxxx xxx XXXxxXxxxxx xxxxx xxxxx. Xxxx xx xxxxxxxxxxx Xxxx xxxxxx xxxxx Xxxxxxx xxxx Xxxxxx xxxx xxxxx XxxxxXxxxxXxxxxx xx xxxxxx x xxx xx xxx xxxxxxxxxxx Xxxxxxxx, xxx xx xxx xxxxxxxx Xxxxxxxx. Xxxxxxx xx XxxxxxXxxxxxxxx Xxxxx xxxx xxxx xxx xxx Xxxxx xxxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxx x xxxxxxxx x xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx. XXXXXXX xxx xxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxx Xxxxx xxxxxxxxx xxx xxx Xxxxx xxxxxxxxxx. Xxxxx xxxxxxx xxx xxxx xxxxxx xxxx xxx Xxxxxxxxxx xxx xxx xxxxx Xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xx.

Abzug als Sonderausgaben?

Xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxx xxx xx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxx Xxxxxxxxxxxxxxxxx xxx xxx XXX xxx Xxxxxxxxxxxxxxxxxxx xx Xxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx.

Xxxxxxxxxxx:xxxxxx"Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxx, xxxx xxxxx xx xxxxxxxxxxxxxx Xxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xx xxxx xxx xxxxxxxx Xxxxxxxx, xxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxxx xxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxxxx xx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xx xxx xxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx."xxxxxxxXxxxxx: XxxxxxxxxxxXxxxxxxxxx xxxxxxxx, Xxxxx xxxx.

XXXXXXX:xxxxxxXx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xx xxxx xxxxxxx Xxxxxx, xxxxxxxx xxx xxx xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxx.

Abzug als Werbungskosten?

Xxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx, xxxx xxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxx xxxxxxx xxxx xxxxxx xxxxxxx xxxxxx, xxx Xxxxxxxx xxxx Xxxxxxx xx Xxxxxxxxxx. Xxx xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxx xxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxx xxx xx Xx. x XXxXx.

Xxxxxx xxx Xxxxxxxxx. Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxx xxx. Xxx xxxxxxxxxx Xxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxx xxxxxxxx xx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxx xxxxxxxxx xxxxx, xxx xxxxxxxxxxxxxx Xxxxxx x xxxxxxxxx xxxxx Xxxxx xxxxx Xxxxxxxxxxxxx xxx xx Xxxxxxx x xxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxx. Xx xxxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx xxx xxxx xxx Xxxxx xxx Xxxxxx xxx Xxx xxx Xxxx xxxxxxxxxxxx xxx. Xxxxxxxxxx xxxxxx xxxx xxx Xxxxxx xxxx xxx, xxxx xxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx x.xxx XXX xXxxxxxxxxxxxxXxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx.

Abzug als außergewöhnliche Belastung?

Xxxxxxxxx xxxxxx: Xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxx x xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx x xxxxxxxxxxxxxxx xxxx xxxx xxxx. Xxx Xxxxxx xxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxx xxxxx xxxxx xxx, xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xx xxxx xxxx, xxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx. Xxx xxx Xxxxxx xxxx Xxxxxx xxxxxx xxxx xxx xxx xxxxxx xxx Xxxx xxxx. Xx xxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxx Xxxxxx xxxxxxxxxxx.

Xxxxx xxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxx xxxx: Xxxxxxxx xxxx xxxxx XxxxxXxxxxXxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xx xxxxxx, xxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxx xxxxxx xxxxxx xxx Xxxxxx xxxx xxxxxx xxxxxxxx Xxxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxx, xxxx Xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxx"xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx".xxxxxxXxxx xx xxxxx xxxxx Xxxxxxx Xxxxxx xxxxxx xxxxxxxx, xxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxx. Xxxx xxxxx Xxx xxxx xxx xxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxx:

  • Xxx xxxx xx xxx xxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxx xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxx, xxxx xxxxxxxxxxx, xxxx xxxxxxxx xxx "Xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx" xxxxxxxxx xxxxxx xxx. Xxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxx xxxx xxx xxxx xxxxx xxxx xxx Xxxxxxxxx xxx. Xxxxxxxxxxxxx xxxxxxx Xxxxxx Xxx xxxxx xxxxxx xxx Xxxxxx xxxx xxxxxx xxxxxxxx Xxxxxx xxxxxxx.
  • Xxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxx xx, xxx xxxxxx xxxxx "xxxxxxx", xxxxxxx xxxxxxxx xxx. Xx xxxxxx xx xx xxx Xxxxxxxxxxxxxxx xxx XX Xxxxxxxxx xxx xx.x.xxxx xX xx XX xxxxxx XXx:xxxxxx"Xxxxxxxx xxxxxx xxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxx xxxx XXXxxXxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx."
  • Xx xxx xxxxxxx xxxxxxxxx XxxxxxxxxxxXxxxxxxxxx xxxxxxxx, Xxxxx xxx, xxxxxx xx:xxxxxx"Xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx".xxxxxxXxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxx xxxxxxx, xxxx xxx Xxxxxx xxxx xxxx xxxxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxx, xxxxx xxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xxxxxxx Xxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxx xxx xxx XXxXx xxxxxxxxxx. Xxxxxxxx xxxxxxx xx xxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx.

Xxx Xxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx.

Stellung der Schutzmasken durch den Arbeitgeber

Xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx. Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx, xxxxxxxxx xxxxxx xxx xx xxx Xxxxx xxxXxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx, xx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxx, xxxx xxxxx Xxxxx xxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx.

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Xxxxxxxxxxxxxxx

Xxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx .... xxx ........ Xxxxxxxxx xxx.

Xxx xxxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx ............... Xxxx xxxxx xxx Xxxxx xxxxxxxxxx.

x. Xxxxxxxxxxxxxxxxxxx

Xxxx xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx.

Xxxxxxxxxxx: Xxxx Xxxxxxxxxxx xxx xxxxxxx xx ........ xxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxx xx Xxxxxxxxxx Xxxxx xxxx XxxxxXxxxxxXxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xx Xxxxx xxx Xxxx xxxxxxxxx xxxxxxxxx. Xx xxx xxxx xxxxxxx xxx xxxxxx Xxxxxx xxx XxxxxxxXxxxxxxxxxxx xx Xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxx xxxxx xxxx xxxxxx. Xx xxx xxxx xxx Xxxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxx xxx xxxx xxxxx XxxxxXxxxxXxxxxx xxxxxx. Xxxx Xxxxxxxxxxx xxx xx Xxxxx ..... xxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxxx xx xxx Xxxxxx xxxx xxxxx xxxxxxxxx.

Xxx xxxx xxxxxxx XxxxxxxxxxxxxXxxxxx xxxxxxxxx. Xxxxx xxxxxxxxx xxx Xxxxxxxx xxx ...... xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxx xxx ..... xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxxx xxxxxxx Xxxxxx. Xxxx: Xxx xxx xxxxx xxxxxxxxxxxxx, xxxxx Xxxxxx xxx xx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxx xxx xxxxxx xxxxxxxxx Xxxxxx xxxxxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxx xx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxxxxx xxxx xxxxxxxxxxx:

x. Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx

Xxxx xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxx xx xx XXxX xxx xxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxx.

Xxxxxxxxxxx: Xxx xxxx xx xxx xxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxx xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxx, xxxx xxxxxxxxxxx, xxxx xxxxxxxx xxxxxxxxx"Xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx"xxxxxxxxxxxxxxx xxxxxx xxx. Xxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxx.

Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xx, xxx xxxxxx xxxxx "xxxxxxx", xxxxxxx xxxxxxxx xxx. Xx xxxxxx xx xxxx xx xxxxx Xxxxxxxxx xxx XX Xxxxxxxxx xXxxxxxxxxxxxxxx xxx xx.x.xxxx, X xx XX xxxxxx XXx:xxxxxx"Xxxxxxxx xxxxxx xxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxx xxxx XXXxxXxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx."

Xxx xxxxx xxxx: Xx xxx XxxxxxxxxxxXxxxxxxxxx xxxxxxxx, Xxxxx xxx, xxxxxx xx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx:xxxxxx"Xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx".xxxxxxXxxx xxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxx, xxxx xxx Xxxxxx xxxx xxxx xxxxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx.

Xxxxxxxxx: Xxx xxxxxxxxx xxxxxx xxxxxxxxxx, xxxxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxxx xxxxxxxx xxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx XxxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxx xxxxx Xxxxxxxxxxxx.

Xxx Xxxxxxxxxxxx xxxx Xxxxxx xxxx xx xxxxxxxx xxxx xxxxx xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxxxxx xx xxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx.

Xxxxxxx:xxxxxxXxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx xxxx xxx xx xxxxx Xxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxx. Xx Xxxxxxxxxx xxx xx x xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx x xxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx. Xxxxxxx xxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxx xxxxxxx, xx xxxx xxx Xxxxxxxxxx xxx, xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxx xx xxxxxx, xx xxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx xxxxxx xxx xxxxx xxxxxx xxxxxx xx xxxxxxx.

xxxxxx

III. Kinder

1. Bundesfreiwilligendienst:
Nur marginale Vorteile für die Rente

Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx x XXX XXx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxx. xxxxxxxxx xxxxxxx xxxx xxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx.

Xxxx xxxx xxxxxxxxxxxxxx xxxx "xxxxx" Xxxxxxxxxxx, xxxx Xxxxxxxxxxx xxx Xxxxxxxx, xxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxx, xxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx. Xxx xxxx xxxxxxxxxxx xxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxx xxxxx.

Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxx: xxxxxxxxxx xxx XXX xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xxxx xxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xx xxxxx: xx,x xx. Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxx xx xxx xxxxx xxxx xx xxx xxxxx Xxxxxxxxxxxxxx.

Xxxxxxxx:
Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx xxx XXX xxxxx: xxxxxxx xxx XXX xxxxxxxxx. Xxxxxxxxx xxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xXxxxxxxxxxxxxx xxxx: xxx XXXx. Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx XXX xxxx XXX x xxx XXXx. Xxx Xxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxx xxx,xx XXX xx xxx Xxxxxxxxxxx xxx xxxx XXX x xx,x xx.

Xxxxxxxxxx xxxxxx xxxxxxxxxXxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx. Xx xxx Xxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxxxxxx, xxx xxx xxxxxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx x xxxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxxxxxxx:
Xxxxxxx xxxxxxx xx Xxxx xxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxxxxx xxx XXX Xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxxx xxxxx xxxxxxxxxxx Xxxxxxx xxx xx,xx XXX xXxxxxxxxxxxx xxxx x xx,x xx. Xxx xxxxxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxx xxxxxx xxxxx xx x,xx XXX xxx xxxxx Xxxxxx xx xxx xxxxx Xxxxxxxxxxxxxx xxx xx x,xx XXX xxx xxxxx Xxxxxx xx xxx xxxxx Xxxxxxxxxxxxxx x xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxx! xXxxxxx: Xxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxx xxxxx!

XXXXXXX: Xxxxx Xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx: Xxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxx, xxx xx Xxxxxxx xxx xxx. Xxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxx xx Xxxxx xxxx xx Xxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx x.xxx XXX xxx x xxx x.xxx XXXx xxx xx Xxxxx xxx x.xxx XXX xxx x xxx x.xxx XXXx xxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx, xxxx, xxxx xx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxx.

xxxxxx

2. Kinder in der Ausbildung:
Verlust des Kindergeldes bei Auslandsstudium?

Xxxxxx, xxxxx Xxxxxx xxxxxxxxx, xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xx. Xxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxx xx XXxXxxxxxx xxxx xx xxxxx Xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xXXXx xxxxxxxx. Xxx XXX xxxxxxxx xxxxx xxx XXxXxxxxxx xxxx Xxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxx. Xxxxxxxx xxx Xxxx xx xxxxx Xxxx xxxxxxxxxx xxx XXx xxx XXXxXxxxx, xxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xx, xxxx Xxxx xxxx Xxxxxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxx xxxxxx Xxxxxxxx xx Xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxxxx xxx xxxx xxx Xxxx xxxxxxx xxx, xxxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxx xxxx xxxx xxxx, xxxx xxx Xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx xx xxx Xxxxxx xxxxxxxxx. Xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxx xxx xxxx xxx Xxxx xx Xxxxxxxxxx xxxxxxxxx, xxx xxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xx xxxx xxxxxxx Xxxxx xx xxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxxx xx, xxxxxx xxxxxx xxxxx xxxx, xxxxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxxx xx Xxxxxxxxxxx xx Xxxxxx xxx.
  • Xxxxxxxxxxx: Xxx xxxxx xxx xxxx xxx xxx Xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxx, xxxxxx Xxxxxxxxx xx Xxxxxxxx, Xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxx xxx, xx xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxxxxxxxx xx Xxxxxx xxxxxxxxx xxxxxx xxx xx xxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx, xxxxxxxxxxxxxx xxxxx xxx XxxxxxxXxxxxXxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx xxxx xxxx xxxx Xxxxxx xxx Xxxx.
  • Xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxx xxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxx xxxxxxx, xxxx xxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxx xx Xxxxxxxx xxx Xxxxxx xxxxx xxxxxxxx. Xxx xxxxxxx Xxxxxxxxx, xxx xxxxxx xxxx xxxxxxxxxxxx "Xxxxxxxxx " xxx xxxxxxxxxxx Xxxxxxxx, xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxx.

XXXXXXXXX:xxxxxx Xxxxxx xxxxxxx xxx Xxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx, xx xxxxxxxxxx xx xxxxxxx, xxxx xxxxx xxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxx Xxxx xx Xxxxxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxx

xxxxxx

IV. Nebentätigkeit

1. Ehrenamt:
Sozialversicherung für ehrenamtliche Bürgermeister und Ortsvorsteher?

Xxxx xxxxx Xxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxx xxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx, xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxxx Xx.

Xxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xx. x XXX Xx, xx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x Xx. x x. X. x. Xxxx x XXX XXx xxx xx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx x Xxxx x Xx. x XXX XXx xxx. Xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxx xxx xx Xxx. x Xx. x XXX XXXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx, xxxx xxx xxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxx xx xxxx xxx xxxxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxx xx, xxxxxxxxx xxx xx xxxxx Xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxx Xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxxx X, X xx X xxxx Xx.

  • Xxx xxxxxxxx Xxxxxxxxx xxx, xx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxx xx xxxxx Xxxxxxxxxx xx xxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx x xxx Xxxxx, Xxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx x xxxxx xxxxxxx xxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx.
  • Xxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx, xxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx xX xx XX xxxxx Xx.
  • Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xX xx X xxxx Xx.

xxxxxxXxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX

xxxxxx

2. Ehrenamt:
Erhöhung des Freibetrages für Aufwandsentschädigungen

Xxx Xxxxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx x xxxx xxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx. Xxxx xxxxxx xxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xx xxxxx xxxxxxxxxx Xxxx xxxxxxxxxx xxxx. Xx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxx xxxxxxxxx xx xxxxxxx, xxxx xx xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx: Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx xx xxxxx Xxxxxxx, xxxxxxxxxx xxx XXX xxxxxxxxxx. Xxx xxxx xxxxx xxx Xxxx, xxxxxx xxx Xxxxxx xxx xx xxx XXX xxxxxxxxxx.

XXXXXXX xxxx xxxxxxxxxxxx xxx x.x.xxxx xxx xxxxxxxxxxxxxxxxxXxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx XXX xxx xxx XXX xxxxxxxxx xxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxx xxxxxxx xxx x.x.xxxx xxx x.xxx XXX xxx x.xxx XXX xxx Xxxx xxxxxxxxx xxxxxx xxx xX x.xx Xxx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxxxx xxxx"x.

XXXXXXXXX: Xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx, x.X. xxx Xxxxxx xxx Xxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx x XXX xxx Xxx xxxxxxxxxx xxxxxxx. Xxxxxx Xxxxxx xxxx xxxxxxxxxxxx xx xxx x.x.xxxx xxx x XXX xxx Xxx xxxxxxx xX x.xx Xxx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx

xxxxxx

V. Kapitalerträge

1. Kapitalanlagebetrug und Scheingewinne:
Lichtschimmer für betrogene Anleger durch aktuelle BFH-Rechtsprechung

Xxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxx. Xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxx, xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxx. Xxx xxxxx Xxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxx xxxxxx xx x xxx xxx xxxxx Xxxxxx xxxxxxxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxx xxxx xxxx xxxxxx xxxxxxx xxxxxxxx: Xxx xxxxx xxx xxx Xxxx xxx, xxx xxxxxxx xxxxxx xxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxxxxx. Xxx xxxxxxxxxx xxx xxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx.

  • Xx Xxxxx xxxx xxxxx xxx XXX xxxxxxxxxx xxxxxxxxx, xxxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, x.X. Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxxx. Xxxx xxxxx xxxxxx xxxx, xxxx xxx Xxxxxxx xxx xxx xxx Xxxxxx xxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxx. Xx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx, xx xxx xxx xxxxxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxxx, xxxx xx xxxxx xxxxxxx Xxxx xxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.
  • Xx Xxxxx xxxx xxx xxx XXX xxxxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx "Xxxxxxxxxxxxxx" xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxx xx xxx Xxxx xxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx.
  • Xx Xxxxx xxxx xxx xxx XXX xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx XXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxxx.

XXXXXXX xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxx, xxxxxxxx xxxx xxxx Xxxxx xxxx xxxxxxxxx Xxxxxxx xxxxxxxxx: Xxxxxxxxxx xxxxxx xxx XXX xxxx, xxxx Xxxxxxxxxxxxxxxxx xx Xxxx xxxxxxxxxXxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxxx xxxx xxxxxxxxxxxxxx, xx xxx xxxxxxxxxxxxxx xxxx xxxxxx xxx xxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxxxx xx xxxxxxxxx xxx Xxxxxxx, xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxxxxxxxxXxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxx xxxxxxxxxx xxx. Xxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxx xxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx XXXxXxxxxxx xxx xx.xx.xxxx, XXXX X xxxxx xxx XXXX X xxxxx.

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

XXXXXXX xxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxx: Xxxx Xxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxx xxx xxxxxxxxx xxxxx Xxxxxxx xxxx xxxxxxxxxx. Xx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx"Xxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxxxx xx xxxxxxx Xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx. Xx xxx xxxx xx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxx, xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx" xXXXxXxxxxx xxx x.x.xxxx, XXX XX xxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx

xxxxxx

2. Kontenspionage:
Heimliche Kontenabrufe jetzt weit über der Millionengrenze

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

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

XXXXXXX xxx xxxx xxx Xxxx xxxx x xxx xxxxxxx xx xxxxx Xxxxxxxxx x xxxxxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxXxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xx xxxxxxxxxxx Xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx! Xx xxxxx xxxx xxx xxxxxxxx x.xxx.xxx Xxxxxxxx x xxx xxxxx xxxx xxx.xxx xxxx xxx xx Xxxx xxxxx! Xxxx Xxxxx xx Xxxxx xxxx xxxxx xx xxxxxx xxx x.xxx. Xxxx xxxxxx xxxxxx xxxxxxxxxxxx Xxxxxx xxx xxxx xxxxx xxx xxxxx Xxxxxxxx: Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx.xxx xXxxxxxx: xxx.xxxx Xxxxxxxxxxxx xxxxxxxxxxx.xxxxxxXxxxxxxxx xxxx xxxx x.xxx.xxx XxxxxxxxxxxxxxxxxxxxxXxxxxxx: x.xxx.xxxx.xxxxxxXxx xxxxxx: Xxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxx xxxx x.xxx Xxxxxxx xxxxxxxxxxxx xXxxxxxx: xxxx x.xxxx! Xxxxxxxx: x.xxx Xxxxxxx xxxx xxx xx Xxxxxxx!

Xxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xXXXxx xx xxxxx Xxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxx xxxx xxx xxxx xxxxx xxxx xxxxxxxxx, xxxx xxx xx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxx XXX xxxxxxxx. Xxxx xxxxxx xxxx, xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxx xxx.xxx Xxxxxx xxxxxxxxx xxxxx xxxxx: xxx.xxxx.

Xxxx Xxxxxxxxxxxxx xxxx xx xxxx xxxx: Xxxxx xxxx xxx Xxxxxx xxxxxxxxxxxx, xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xXxxx, Xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxXxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xx xxxxxxxxxxxx. Xxxxx xxx xxxxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxx xxx xxxx xxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx xxxxxxx xxx Xxxxx xx xxx Xxxxxxxxxxx xxxx Xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx Xxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx Xxxx xxxx xxx xxxx xxxx xxxx Xxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx Xxxxxx xxxxxxx. Xxx xxxxxx: Xxx xx xx Xxxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxx xxx xxx Xxx. x Xxxx x XXXx.

XXX xx xx.x.xxxx: Xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxx xxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxx xxxx. Xxx xx xxxx x xx xxx Xxxxxxxxxxxxxxxxxxx x xxxx xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxx xx xxxxxxxxxxxx xxx xx Xxx. xx XXx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxx xxx Xxxxxx xxxxxxxx Xxxxxx xxxxxxxxx

xxxxxx

3. Stückzinsen:
Doppelbelastung mit Erbschaft- und Abgeltungsteuer ist rechtens

Xxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxx Xxxxxxxx xx xxx Xxxxx xxxx xxx Xxxxxxxxxx xxx, xxx xxx xxx Xxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx x xxx xx xxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxx xxxx. Xxxx xxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxx Xxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxx xxx xxxxxxx Xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xx xxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxxxx. Xxxx xxx:

  • Xxx Xxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.
  • Xxx xxxxxxx "xxxxxxxxxx" Xxxxxxxxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxx xxx Xxxx xxxxxxx. Xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx.
  • Xxxxx: Xxx Xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxx, xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxxxx xxxxxx xxxxxxx xxx xxx xxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxxxxxxx xxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx XXx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxx xx Xxxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxx Xxxxxxx xxxxxx xxx xxxxx Xxxx xxx xx. xxx.xxx XXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxxxxx. Xx Xxxx xxxx xxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xx. xx.xxx XXX xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxx xxxxxx. Xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxx Xxxxxxx xxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxx XXxX xx xxxxxxxxxxx xxx. Xxxxx Xxxxxxxxxx xxxx x xxxx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxx. Xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxx xx.
  • Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxxxxxx. Xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx xxxxx. Xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx.
  • Xxx xx xxx XXxX xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxx xxxxxxxxx xxxxxx, xxxx xxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxxxxx xxxx xx xxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xx xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx, xx xx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXx xxxxxxxxxx Xxxxxxx xxxxxxx Xxxxx xxxxxxx, xx xx xxxxxxxx xxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx. Xx xxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxx. x XXxXx. Xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxx xxxx Xxxx Xxxxxxxxxxxxxxx xx xxx "Xxxxxx XXX" xxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx "XXXxXXX" xxx "XXXxXXX" xxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxx.

xxxxxx

4. Bausparvertrag:
Steuerpflichtige Erträge bei Kündigung durch Bausparkasse

Xxxxxxxxxxxxxxxx, xxx xxxxxxx xxxxxxxxxxxxxx xxxx, xxxxxx xxx xxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx, xx xxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxx xx Xxxx, xx xxxx xxxxxxx xxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxx Xxxxxxxx xxx xx.x.xxxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xXX XX xxxxxx xxx XX XX xxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxx xxx xxxxxxx xx Xxxxx xxxx xx xxx Xxxxx Xxxxxxxx xxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxx xXXX XXX Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx Xx. xxxxxxx xxx xx.xx.xxxxx. Xxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxx xxxxx xx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xx xxxx xxxxxx:

  • Xxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxxxxx xxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xx xxxxxxxxx. Xxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx xxxx xxxx xx Xx. x Xxxxxx. x, xx Xxx. x Xx. x XXxX.
  • Xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx, xxxx xxx x.x. Xxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xx xxxxxxx xxx. Xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxx xx xxxxxxx. Xxxxx xx xxxxx xxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxx xxxx, xxx xxxxx xxxxxxxxxx, xxxx xx xxxx xxx xxxxxx Xxxxxxx xx xxxxx Xxxxxxxxx xxxx xxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxx. Xx xxx Xxxxxxxxxx xxxxxxx xxx, xxxxx xxxx xxx xxxxx xxxxxxx Xxxxx. Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx. Xxx x xxxxxxxxx x Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxxxxxxx xxxxx xxxxx Xxxxxxxxx xxxxxxxxx xx xxxxxxxxxxx, xxxxxxx "Xxxxxxx" xxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxxx xx xxxx xxx xxxxx "xxxxxxxxxxxxx Xxxxxxxxx" xxxx xxxx xxxxxx.

xxxxxx

VI. Eigenheim und Vermietung

1. Grunderwerbsteuer:
Eindämmung des Steuerschlupflochs bei "Share Deals"

Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxx xx xxxx, xxx xxxxxxxxx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxx Xxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx: Xxx xxxxxxx xxx Xxxx xx Xxxxxx xxxxx "Xxxxx Xxxxx" xx.

  • Xxx xxxxxxxxxxx xxx xxx "Xxxxx Xxxx"x Xxxx Xxxxx Xxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxx xxxxxxxx, xxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, x.X. xx xxxx XxxX xxxxx Xx XX. Xxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxx xx xxxxxx Xxxxxxxxxxxx, xxxx xxxxx xxxx xxx xx,x Xxxxxxx. Xxxxx xxx xx xx xxxxx "Xxxxxxxxx" xxxxx xxx Xxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxx. Xxx xx,x Xxxxxxx xxxx xxxxxxx, xxxx xxxxxxx xxxxxxx xxx xx Xxxxxxx xxx Xxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxx Xxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx. Xxxx Xxxxxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxxxx xxxx xxx Xxxx xxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxx xxxxxxx xx xxxx xx xxx Xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxxxx Xxxxxxxxxxxxxx.
  • XXXXX: Xxxx "Xxxxx Xxxx" xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx, xxxx xxx Xxxxxxx xxxxx xxxx xxx xx,x Xxxxxxx xxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx xxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxxxx xxx Xxxxxxxxx xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxx. Xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxx. Xx xxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx, xx xxxxx xxxx xxxxx xxxx xxx Xxxx xxxxx xxxxxxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx.

XXXXXXX xxxx xxx xxx "Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xxx xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx "Xxxxx Xxxxx" xxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxxx xxxxxxxxxxx xxxx xxx xxxxx. Xx xxx x.x.xxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxx:

  • Xxx Xxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx xx xxx xx Xxxxxxx xxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxx xxxx xxx x Xxxxx xxx xx Xxxxx xxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxx xxxx xxxxx xxx x xxx xxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx x Xxx. xx XxXXxXx, xxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx x Xxx. xx XxXXxXxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx, xxx xx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxxx, xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxx. Xxxxxxxxxxxxxx xx xx x Xxx. xx XxXXxXxxxxx.

Xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xx: "Xxxxx xxxxx xxxxx Xxxxxxxxx xx,x Xxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxxx xxxxxxx, xxx xxxxx xxxx xxxxx xxxx xxxxx Xxxxxx xxx xxxxxxxxxx x,x Xxxxxxx xxxxxx, xxxx xxxxxx xx xxxxx xxx xx x,x Xxxxxxx Xxxxxxxxxxxxxxxxx x Xxxxxxx Xxxxxxxxxxxxxxxxx. Xxxx xxx xxxxx Xxxxxx xxxxxx xx xxx: Xxxxx xxxxx xxxxx Xxxxxxxxx xx,x Xxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxxx xxxxxxx, xxx xxxx xxxx Xxxxxx xxx Xxxx xxxx xxxx xxxxx, xxx xx xxxxxx xxxxxx x Xxxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx. Xxx xxx xxxxx xxxxxx xxx xxxxxx Xxxxx" xXxxx Xxxx, XxxxxxxxxxxXxx Xxxxxxx, XXxXxxxxxxxxxxxxxx xxxxxx, X. xxxxxx.

XXXXXXX: Xxx Xxxxx Xxxxx xx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxx xxxxxxx xxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxx xxxx xxxxxxxxxx. Xxx xxxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxx xxxxxxxx xxxxx xx xxx Xxxxxx x,x Xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxx x Xxxxxxxxxx Xxxx xxx xx Xxxxxxxxxx Xxxx xx Xxxx xxxx.

xxxxxx

2. Renovierungskosten:
Wie nicht verbrauchte Beträge im Erbfall absetzbar sind

Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxx xx XxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx. 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 Xxxxxxx, Xxx xxxx Xxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxx, xxx xxx xxxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxx xxxx Xxxxxxxxx xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxxx xx xxx XXxXX xxxx Xxxxx xxxxxxxxxxxx xxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxx xxxxxxxx: Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxXX xxx xxxxxxx Xxxxx xxxxxxxx xxx xxxxxxxxx xx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxx xxx xxx Xxxxx xxxxx, xxx Xxxxxxxxxx xxxx xxxxx xxx xxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

XXXXXXXXX: Xxxxxxxxxx xxx 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:

xxxxxx

3. Spekulationsgewinn:
Steuern auf Verkauf von Gartenhaus in Kleingartenanlage

Xxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxx xxx xxxxxx xxxxxxxx, xx xxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx Xxx. x Xx. x XXxXx. Xxxxxxx xxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxxx Xxxxxxxxx xxxx xx xxxxxxxxxxxxxxxx:

  • Xxx Xxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx.
  • Xxx Xxxxxxxxx xxxxx xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxx xxxxxxxxxxxx xxx xxxxxx, xxxx xxxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxx xx xxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xx xxxxxx xxx xxxxxxx Xxxx xxxxx xx.

Xxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xx xxxxx xxxxxxxxx Xxxxxx xxxx Xxxxxxxx xxx xxxxxx Xxxxxxxxx: Xxx Xxxxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxx xxx, xxxxxx xxxx Xxxxxxxxxxxxxx xxxxx, xx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxx xxxxx xxxxxxxx xxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxx xxxxxxxx xx xxxxxxxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

Xxx Xxxxxxx xxxxxx Xxxx xxxx xxxx xx.xxx XXX xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxx, xxx xxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxx xxxxxx. Xxxxxxxx xxxxx xxx Xxxxxxx xx xxxx xxxxxxx xxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxx xx xx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxx xx Xxxxx xxxx xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxx xxxx xxxx xxxx xxx xxxxxxxx xxx.xxx XXX. Xxx Xxxxxxxxx xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx xxxxx xx.xxx XXX Xxxxxxxxxxxxxxx. Xxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxx xxxxxxxx xxxxx xxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxx xxx, xx xxxxxx xx xxxxx, xxxx xxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xx Xxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxxxxxxx xxx xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xXx. XX X xxxxx. Xxx xxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxx xxxx xxxx Xxxxx xxx xxxx Xxxxxxxx xxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxxxxx Xxxxxxx xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxx xxxxxx. xxxxxxxxx: Xxxx xx xx xxx Xxxxxxxxxxxxxxxxx xxxx, xxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxx xx.x.xxxx xx X xxxxxx XxX,Xx xxxxxxxxxxx xxx xxxx. XxxxxxXxxxxxxxx Xxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx

xxxxxx

4. Verbilligte Vermietung:
Vorrang des Mietspiegels vor tatsächlichem Vergleich

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

Xx Xxxxxxx xxxx xxxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxx xxx, xxx xxx Xxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxx xxxxxxxx, xxx xx xxxxxx Xxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxx xxx. XxxxxxXxxxxxxxx XxxxxXxxxxx xxxxx. Xxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxx xx: Xxx Xxxxxxxxx xxx xxxxxxx xxxxxxxxxxx.

Xx xxxx xxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx: Xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxXxxxxxxxXxxxxx xxx xxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxxxx xxxxxx xxxx xxx xx xxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx, xxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

  • Xxx Xxxx: Xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xx xx xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxx xx xxxx Xxxxxxx xx xxxxx Xxxxxxxxx xxx xxxxxxxxx xxx XXX xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx XXX. Xxx xxxxxxxxxx xxxx xxxxxx xxxxxxxxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxx xxxxxxxxx xxx XXX xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx XXX. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxx xxx xx,xx Xxxxxxx. Xxxx xxx xxxxxxxx xxx Xxxxxx xxx xxxxx Xxxxxxx xxxxxxxxxxx Xxxxx xxx xxx XXX xxxx xx xx xxxxxxx xxx xx,xx Xxxxxxx xxx xxxxx xxxxxxx xxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxx xxx XXXxXxxxx. Xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxXxxxx xxxx xxx xxxxxxxxxxxxx,xxxxxxxx xxxxxx Xxxx xxxxxxxx,xxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx. Xxxxxxxxx xxx Xxxxx xxxxxxx xxxxxxxxx, xxxxxx xxx xxxxxxxxxxx Xxxxx x xxxx Xxxxxxxxxx xxx Xxxxxxxxx x xxxx xxxxx xx Xxxxxxx xxx Xxxxxxxxxx xxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxx. Xxx XXX xxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxx xxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx.
  • Xxxxxxxxxxx: XxxxxxxxxXxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxx. Xx xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxx. Xxxxxx Xxxxx xxxxx xx xxxxxxx, xxxx xxx xxxxx Xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xx xxxxx xxx xxxxxxx Xxxx xxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxx.
  • Xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx xxxxxx, xxxx xx xxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx xx xxxxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxx xx Xxxxxxxxxx xxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx, xxx xxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xx, xxxxx xxx xx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx, xx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx, xxx xxxxx xxxxx Xxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx.
  • Xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxxxx xxxxxx xxxx xxx xx xxxxx xxxxxxxxx, xxxx xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx, xxxxx xxxxx xxxxxx Xxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxx:
    • xxx xxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx x.X. xxx xx xxxx Xxx. x Xx. x XXX,
    • xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxx x.X. xxx xx xxxx Xxx. x Xx. x XXX x.X.x. xx xxxx XXX xxxx
    • xxx Xxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx x.X. xxx xx xxxx Xxx. x Xx. x XXX, xxxxx xxxx xxxxxxxxx xxxx Xxxxxxxxx xxxx Xxxxxxx, Xxxx xxx Xxxxxxxxx xxxxxxx xxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXx xxx Xxxxxxxx xxxx xx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx Xxxxx, xxx xxx xxx Xxxxxx xxxxxxxx Xxxxxxxxxxx xxx "xxxxxxxxxxxxxx" Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxx: Xxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxxx Xxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xx xx Xxxxxxx xxx Xxxx. Xxx xxx xxx Xxxxxxx xxxxxxxxx Xxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xx XXXxxx. Xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxx xx XXXxxx. Xxx xxx Xxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxx xxx xxxxxxxx xx,xx XXXxxx xxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxx Xxxxxxxxx xxxx xxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx xxx Xxxxx xxxxx xxxxxxxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxx, xxx. XxxxxxXxxxxxxxx Xxxxxxx xxxxx. Xxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxxx xxxxxxxx, xx xxxx xxx XXX xxxxx xxxx xxxxx xxxxxx Xxxx xxxxxxxxxxx xxxx. Xxxxxxxxxx xxxxxx xxxxxxx xxxx Xxxxxxxxx xxx xxx xxx xxxxxxxx XXXxXxxxxx xxxxxxx, xxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx

xxxxxx

5. Haushaltsnahe Leistungen:
Finanzamt an Kosten für Gartenarbeit beteiligen

Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xx xx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx xx Xxxxxxx xxx xx.xxx XXX, xxxx x.xxx XXX, xxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxx xxxx xxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxx xxxxxxxxxx xx Xxxxxxx xxx x.xxx XXX, xxxx x.xxx XXX xxx xxx Xxx. x xxx x XXxXx. Xxxxxx xxx Xxxxxxxx xx xxxxxxxxxxx Xxxxxx xxxxxx xxxx xxxxx xxxxxx xxx Xxxxx, xx xxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxx: Xx, xxx Xxxxxx xxxx xxxxxxxxxxx xxxxxxxxx. Xx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxx xXXX xx.xx.xxxx, XXxXx xxxx X X. xxxx:

  • Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx xxxxxxxxxx. Xxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxxxxx xxx xxx xx Xxxxxxx xxxxxxxxx.
  • Xxxxxxxx xxxxxxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxx xxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx. "Xxxxxxxxxxxxxxxxxxxx" xxx. Xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxxx xxx xxx xx Xxxxxxx xxxxxxxxx xxx xxx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx.

Xxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxx. Xxxx: Xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xxxxxxxxxx, xxxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx x xxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x xx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxxx. Xx xxx Xxxxxx xxx xxxxxxxx xxxx xXxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxx xXxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx.

Xx xxxx xxxxxxxxxx xxxx xxxxx Xxxxx xxx Xxxxxxxxxxxx, xx xxxxx xxxxxxxx xxx, xx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxxx xxx xx.xxx XXXx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxxx xxx x.xxx XXXx xxxxxxxxxxx xxxx. Xxxxxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxxxxx: Xx xxxxx xx Xxxx xxx Xxxxxxxxxxx, xx xxxxxx Xxxxxxxxxx xxx "xxxxxxxxxxxx" xxxxxxxxx xxxx xxxx xxx "Xxxxxxxxxxxxxxxxxxxx", xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx XXXxXxxxxx xxx x.x.xxxx xXX X xxxxx xxx xxxx xxx Xxxxxx xxx XX XxxxxxxXxxxxxxxxxx xxx xx.x.xxxx xx X xxxxxxxx xxxxxx xxxx xxx Xxxxxxx xx, xxxx xxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxx xxxx xxxxxx xxxxx.

XXXXXXXXX:xxxxxxXx Xxxxxxx xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx. Xxxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxx xxxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxx xxxx xxx xxxxxxxxxx xxxxxx, xxxxx xxx xxxxxxxxxx Xxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxxxx xxx xxxxx xxxxxxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxx xxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx xxxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xx, Xx. xx, Xxxxxx xx. Xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx, xxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxx xxxx xxxx xxxxxxx, xxxx xx xxxx xx xxxx Xxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx x. XX X xxxxxx.

Xxxxxxxxxx xxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx, xxxxxxxxxx xxx, xxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xx.X. Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxx, Xxxxxxxxx.

XXXXXXXXX:xxxxxxXx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxxxx Xxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxxxx xxxxxx, xxx xxxxx Xxxxxxxx xxxxxxx Xxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx

xxxxxx

VII. Renten und Pensionen

1. Altersentlastungsbetrag:
Kein Anspruch für Personen unter 64 Jahre

Xx xxxx xxxxx xxx xx xxxxx Xxxxxxxx xxx Xxxxxx: Xxxx Xxxxxxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxx. Xxx xxxxxxx Xxxx xxxx xxxx xxx Xxxxx xxx. xxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxx. Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx. Xx xxxx x.x. xxxxxxxxx Xxxxxxxxxx x xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxx xxxxxxxx, xxx xx Xxxxxxx xxxxxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx xxx xxx XXxXx.

Xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxx xxxx Xxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxx xxxxxxxx xxx xx Xxxxx xxxxxxxx xxxx xxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx.xxxxxxXxx Xxxxxxxxxxxxxx xxxx Xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx! xXXXxXxxxxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

XXXXXXX: Xx Xxxx xxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx: Xxxxxx Xxx xxxxxxxxxxxxxx xx Xxxxx xxxx xx Xxxxx xxx xxxxxxxx xxx x.x.xxxx xxx x.x.xxxxx, xxxxx Xxx xx xxxx xxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx,x x, xxxxxxxxxx xxx XXX. Xxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xxx xxx xxxxxxx xxx xxxxxxxx "Xxxxx xxx Xxxxxxxxxx" xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxx XxxxxxxxXxxxxx xxx XxxxxxxxxXxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx

xxxxxx

2. Rentenanpassung 2021:
Nullrunde im Westen, kleine Erhöhung im Osten

Xxx xxxxx Xxxx xxxxxx xxxx xx xxxxxx Xxxx xxx x. Xxxx xxx Xxxxxx xxxxxx xxxxxxxxxxx, xx xxx Xxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx. Xxxx xx xxxxxx Xxxx xxxxxxx xxx Xxxxxx xx Xxxxxx xxxxxxxxxxxx xxx xxxxxxx xx Xxxxx xxx xxxxxxxxxxxx xx x,xx x. Xxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xx,xx Xxxx, xxx xxx xxxxxxxx Xxxxxxxxxx xXxxx xxxxxx xxx xx,xx XXX xxx xx,xx XXX.

  • Xxx xxx xxx xxxxxx Xxxxx xxxx xxx Xxxxxxx xx Xxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxx, xxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx, xxxxxxx xx xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx. Xxx Xxxxxx xxxx xxxxxxxx xxxxxxx xxx XxxxxxxXxxxxxxx xx Xxxxx xxxx xx x,xx x xx Xxxxxx xxx xx x,xx x xx Xxxxx xxxxxxxx. Xxxx xxxx "Xxxxxxxxxxxxx" x xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxx, xxxx xxx Xxxxx xxxxxxxx xxxx xxxxx xx, xxx XXX XXx. Xx xxxxxx xxxx xxxx xxxxxxxxxx Xxxx.
  • Xx Xxxxx xxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxxx: Xxxx xxxxxx xxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxx xxxxx Xxxx xxx xxxx xxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xXxxx xx x,x Xxxxxxxxxxxxx xxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxxx xXxxx xx xxxxxx Xxxx xxx xx,x x xxx xx,x x xxx xxxxxxxxx Xxxxxxxxxxx xXxxxx. Xxx xx,x x xxx xx,xx XXX xXxxxx xxxx xx,xx XXX xXxxx.

Xxx Xxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxx Xxxxxx xxxxxx xxxx xxx Xxxxxxx xxxxx xxxx xxxxx xxxxxxxx "Xxxxxxx": Xx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxx, xxxxxxx xxx xxxx xxxxxxx, xxxxxx xxx Xxxxxx xxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxx xxxx xxx xxxxx xxxxxxxx Xxxxx. Xxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx xxx xxxxxxxxxxxxx Xxxx. Xx Xxxxx xxxx xxxxx xxxxxxxx xxx xxx.xxxxxxXxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxx xxxxxxxxx: Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxx xxxxxx xxxxx Xxxxxx xxx xxx xxxx xxx xxxxxxxxx Xxxxx. Xxxx xxx xx Xxxx xxxxx Xxxxxx xxxxxxx xx xxx Xxxxxx xxx xxx xx Xxxx xxxxx, xxx xxxxxx xx xxxxxx, xxxx xx xxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxx.

xxxxxx

VIII. Selbstständige

1. Ehegatten-Arbeitsverhältnis:
Zeitwertkonto muss Fremdvergleich standhalten

Xxx xxxxxxxx Xxxxxx, xx xxxxxxx xxxxxxxxx xxx xxxxxxxxxxx xx xxx Xxxxxxxxx xxxxx xx xxxxxxx, xxx xxx Xxxxxxxxxxxxx. Xxx xxx xxxxxxx Xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xXxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxx xx. Xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxx xx Xxxxxx xxxxx XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx

Xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxx xxxx x xxxxxxxxxx x Xxxxxxxxxxxx xxxxx xxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxx Xxxxxx xxxxxx xxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxxx Xxxxx xxxxxxx xxxxxx xxxxxxxxxxxxxxx xxx. Xx xxx Xxxxxxxxxx xxxxx xxxxxxx xxxxxxx xxxxxxxxx xxx xxx xx xxx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxx, xxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxxxxxxx xxxx xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxx, xxxx xxxx, xxxx xxxxx xxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxx xxx xxxxx xxxxxxx Xxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx xxxx xxxxxxxx xxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

2. Bareinnahmen und -ausgaben:
Merkblatt zur ordnungsgemäßen Kassenführung

Xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxx. Xxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxx, xx Xxxxxxxxxxxx, xx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxx "Xxxxxxxxxxxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx" xXxxxx x.x.xxxxx xxxxxxxxxxxxxxx. Xxxx xxxxxxx Xxx xxx Xxxxxxxxx xxxxxxx: Xxxxxxxxxxxxxxxxxx

Xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx, xxxxx xxx xxxxxxx xxxx xxxx xxxxxx xxx, xxxx xx xxxx xxx xxx xxxxxxxxx xxx, xx xxxxxxxx xxxxxx Xxxxxxxxxxx xx xxxxxxxxx. Xxxx Xxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxx xxxx xxxx xxxxxx Xxxxx xx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxx.

Xxxx Xxxxxxx xxxxxxxxx Xxxxxxx xxx xxxxxx xx xxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxx Xxxxx xxxxxxxxxxx xxxx. Xxx xxxx xxxxxxxxxxxx Xxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx. Xxxxx Xxxxxxx xxxxxxxx xx xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxxx xxx xx xxxxxxxxx Xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxxxx Xxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: XxXX: Xxxxxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx

xxxxxx

3. Umsatzsteuer:
Finanzamt darf Genehmigung zur Ist-Besteuerung zurücknehmen

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

Xx xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxx xx xxxxxxxx XxxxXxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxxxx xxxx xxx Xxxxxxxxx xxx XxxxXxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxx xxx.xxx XXX xxxxxxxx xxx xxx xx Xxxx x Xx. x XXxXx.

Xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx xxxxxxxxx Xxxx xxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx. Xxxx: Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxx xxxxx xxxxxxx xxxx xxxxx xxxxxxxxxxxx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx XxxxXxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx x xx xxxxxxxxx xx xxxxx Xxxx, xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

  • Xxx Xxxx: Xxxx XxX xxxxx xx Xxxxxxxxx xxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx, xxx xx xx.xx.xxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxx, xxxxx Xxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx xx.xxx Xxxx xxx. xxx.xxx Xxxx xxx. Xxx Xxxxxx xxx XxX, xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxx, xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx xx.xx.xxxx. Xxxxxx xxxxxx xxxxx Xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx XxX xxxx xxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxx x,x Xxx. XXX. Xxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx XxxxXxxxxxxxxxx xxxxxxx, xxx xxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxx. Xxx XXX xxx xxx Xxxxxxxxx xxxxxxxxxxxxxx.
  • Xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxxx xxx xxxxx xxxxxxxxxxxx, xxx xxxx xxx xxxx xxx Xxxxxxxxxx xxx XxxxXxxxxxxxxxx xxx "xxxxxxxxxxx", xx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xxx Xxx. x Xx. x XXx. Xxx xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxxxx xx xxxxx xx.

XXXXXXXXX:xxxxxxXxxxxxxxx xxxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxxx. Xxx xxxx xxxx xxxxx, xxx xxxxxxx xxxxxxxxxxxxx xxxxxxx xxxx. Xxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxx xx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxxxx, xxx xxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxx xxxxx. Xxxx xxxxxx Xxxxxxxxxxxx xxx XXX xxx xxxxxxxx Xxx xXx. XX X xxxxxx xxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx.

xxxxxx

IX. Steuergrundlagen

1. Steuererklärung 2020:
Abgabefristen werden verlängert

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