Xxxx xxxxxx Xxx xxxx xxx XXXxXxxxx xxx Xxxxxxxx:xxxxxxXxxxxxXxxxxxxxx Xxxxx xxxx

xxxxxx

Xxxxx Xxxxxxx, xxxxxx Xxxxx,

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

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

Xxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xx Xxxxx xxx, xxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxx. Xxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx, xxxx xxxxx xxxxxxxxxx xxxx.

Xxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxx xxxx xx xxx xxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx. Xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxx xxxx xxxxxxx xxxx. Xxxx xxxx xxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxx xxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxx, xxxx xxxxxx xxxxx xxx xxxxxxxx.

Xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx xx xxx XxxXxxxxxx, xx xxxx xxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxx, xxxx xxx XxxXxxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxx xx xxx Xxxx xxxxx. Xxxx xxxx xxx Xxxxxxx xxxxxxxx "xxxxxx", xxxx xxx XxxXxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx, xxxxxx xxx Xxxxxx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx. Xxxxxx xxxxxxxx Xxx xxx Xxxxxxx xxxxx xxxx xxx xxxx Xxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxx xxxx xx xxxxxxxxx xxx: Xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxx xxx XxxXxxxxxx xxxxxxxx xxxxxxx. Xxx xxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxx Xxxx xxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxxxx xx Xxxxxxxxxxx xxxxxx. Xxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxx xxxx xxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxxxxxxx xxxxxx xx xxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxx xx xxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx.

Xx Xxxxxxxxxxxx xxx xxx Xxxxx "Xxxxxxxxx" xxxxxxx xxx Xxxxx xx Xxxxxx xxxxxx XxxxxxXxxxxxxxxx xxxx xxxxxxxxxxxx, xxxx xxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx. Xxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx, xxx Xxxxxxxxx xxxx xxxx xx xx Xx. xx XXxX xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxx

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Xxxxxxxxx Xxxxxx

Xxxxxxxxx Xxxxxxxxxxx

xxxxxx

I. AKTUELL: Wachstumschancengesetz

1. Gesetzgebung:
Wachstumschancengesetz endlich verabschiedet

Xx xx.x.xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxx. Xxxxx xxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxx xx Xxxxx xxxxxx. Xxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx xxxx xxx xxxx x,x Xxxxxxxxxx XXX xxxxx xxxxxxxxxxxxx x Xxxxxxxxxx XXX.

• XXX xxx XXX xxxxx xxxx Xxxxxxxxxx xx Xxxxxxxxx xxxxx xxxxxxxxx xxxxxxx, xxxx xxx XxxxxxXxxxxxxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxx. Xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxxx xxx xxx Xxx. XXX xxxx xxx Xxxxxxxxx xxxxxxxxxx. Xxx Xxxxx xxx xxxx Xxxxxxxxxx xxx xx xxx Xxxxxxxxx xxxxxxxxx, xxx Xxxxxx xx xxxxxxx Xxxxxx xx xxxxxxxx Xxxxx xx xxxxxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxx xxx, xxxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxx. Xxx xxx xx Xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx. Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxx "xxxxxxxxxx Xxxxxxxxxxxx" xx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx.

xxxxxx

II. Beruflicher Bereich

1. Firmenwagen und Betriebs-Pkw:
Verbesserung für Elektrofahrzeuge

Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxxx xxxxxxxxx xxxxxxxxxxx: Xxxx xxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx x xxxxx xxx x Xxxxxxx xxx. x,x Xxxxxxx x xxxxxxxxx xxx x,xx Xxxxxxx xxxxxxxx. Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx XxxxXxxxxxxxXxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxx xxx xx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxx XxxxxxxxXxxxxxxxxxxxxxxxxxx xxxx xxxxx XxxxxxxxXxxxxxxxxxx, xxx xx Xxxxxxxx x.x.xxxx xxx xx.xx.xxxx xxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx.xxx XXXxxxxxxxxxxxxxx xxx x Xxx. x Xx. x Xxxx x Xx. x xxxxx Xxxx x Xx. x XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxx XxxxxxxXxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxx xx.xxx XXX xxxxxxxxx xxx x Xxx. x Xx. x Xxxx x Xx. x xxxxx Xxxx x Xx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx"x. Xxx Xxxxxxxxxxx xxxx xxxxxxxx xxxx Xxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxx xxxxxx xxx xx Xxx. xx Xxxx x XXxXx.

Xxxxxxx: Xxxx xxx Xxxxxxxxx xxx XxxxXxxxxxxxXxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxx XXX xxxxxxxxxx. Xxxxx Xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx X x.x Xxx. x Xx. x Xxxx x XXxXx.

XXXXXXXXX: Xxx XxxxxxxxXxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx xxx Xxx xxxxxx xXxXxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx xxxx xxxxxxxx xxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx xxx xxx Xxxxxxxxx xxx XxxxXxxxxxxxXxxxxxx xxx Xxxxxxxxxxx xxx xx xxxxx Xxxxxxx xxxxxxxxxx, xxx xxxx xxx Xxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxx x,xx x xxx XxxxxxxxXxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xXxXx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxx xxx xx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxx Xxxxxxxxxxxxx xxx x.x.xxxx, Xx. xx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxxxxxxxXxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx

xxxxxx

2. Firmenwagen und Betriebs-Pkw:
Reichweitengrenze für Hybridfahrzeuge bleibt

Xxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxXxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxx x Xxxxxxx xxx Xxxxxxxxxxxxx.

• Xxxxxxxxxxxxxx xxxx: Xxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx XxxxXxxxxxxxXxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxx xxxxx: Xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx x xxxxx xxx x Xxxxxxx x xxx xxxx xxx x,x Xxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xXxXx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxx xx xxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx.
• Xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx x,xx Xxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx, xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxx xx.xxx XXX xxx x.x.xxxx xxxxx xx.xxx XXXx.

Xxxx xxxxxx xxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxx xxx x,x Xxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxx xxx Xxxxxxx xxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx

• xxx Xxxxxxxxxxx xx Xxxxxxxx x.x.xxxx xxx xx.xx.xxxx xxx xxxxxxxxxx xx Xxxxxxxxx,
• xxx Xxxxxxxxxxx xx Xxxxxxxx x.x.xxxx xxx xx.xx.xxxx xxx xxxxxxxxxx xx Xxxxxxxxx,
• xxx Xxxxxxxxxxx xx Xxxxxxxx x.x.xxxx xxx xx.xx.xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx.

Xxxxxxx xxx:xxxxxxXxxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxx xx xxx x.x.xxxx xxx xxxx xxx Xxxxxx xxx x,x Xxxxxxx xxx. xxx Xxxxxxx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xx xxxxxxxxxx Xxxxxxxxx xxx. Xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxxxxx xxxxxx xxxxxxxxx xxx x Xxx. x Xx. x Xxxx x Xx. x xxx Xxxxxxxxxxx Xx.xxxxxxx XXxXx.

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xxxxxx

3. Auswärtstätigkeit:
Nur Übernachtungspauschale für Berufskraftfahrer erhöht

Xx Xxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxx" xxx xxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxx xxx xx XXX xxx xx XXX xxx xxx xx XXX xxx xx XXX xxxxxxx xxxxxxx. Xxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxx xxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxx xx xx.xx.xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xx.x.xxxx xxxxx xxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxx xx xx.x.xxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxx xxx xxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxx xxx x XXX xxx x XXX xxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxx: Xxx Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx

xxxxxx

4. Lohnsteuer:
Wegfall der Fünftelregelung beim Lohnsteuerabzug

Xxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxx xxx xx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xx XXxX xxxxxxxxxxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xx XXxX xxxx xxx "xxxxxxxxx Xxxxxxx" xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxx. x Xxxx x XXxXx.

Xxx Xxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxx, xxxx xx xxxx xxxxxxx xxxxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxx xxxxxx xxxx xxx xxxxx xx xxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx, xx xx xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx.

Xxxxxxx xxx:xxxxxxXx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x Xxxx x xxx xx xxxx xxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xx.x.xxxx xxxxx xxxxxxxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxx xxx x.x.xxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xx.x.xxxx xxxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxx xxx xx xx Xxx. x XXxX xxxx x xxx xxxxxx x xx XxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxxxx xxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxx xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxx xxx Xxxxxxxxxxx xxx.x xxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx
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xxxxxx

5. Unfallversicherung:
Vereinfachung bei Gruppenunfallversicherungen

Xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxx xxxx xxx Xxxxxxxxx xxxxxx. Xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxx xx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxx xxxx xxx xxx XXX xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXxXx.

• Xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxx xxx xxx XXXxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx.
• Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx Xxxxxxxxxxx xxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxxxxxxxxXxxxxxxxxxx xxx xxx XXX xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx"x. Xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx
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xxxxxx

6. Gesundheitsförderung:
Unterkunfts- und Verpflegungskosten nicht begünstigt

Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxx XXX xx Xxxxxxxxxxx xxx Xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx.

Xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxxxxx xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxx Xxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxx, Xx. xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

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

XXXXXXXXX: Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx "xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx" xxx Xxxxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX Xxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx. Xxxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx.

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xxxxxx

7. Vermögensbeteiligung:
Veräußerungsgewinn nicht als Arbeitslohn steuerpflichtig

xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xx xxxxxx xxxxxxxxxx xx xxxxxxxxxx Xxxxx xxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxxx xxx x.x.xxxx xxxxxx xxxxxxxxxxx Xxxxxx: Xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx x.xxx XXX xxx Xxxxxxxxxxxx xxxxxxx xxx x Xx. xx XXxXx. Xxx xxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx xxx xxx XXxXx. Xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx xxx. Xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx. Xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxx xx xxxxxxxxxxxxx:

• Xxxxxx xxx Xxxxxxxxxxx: Xxxx Xxxxxx xxxxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxx, xxx xxx Xxxxxxxxxxx xx xxxxxxxxxx xxx xxx. xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxx. Xxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxx, xxxxx xxxx Xxxxxxx xxx. Xxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx XXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.
• Xxxxxxxxxxxxx xxx Xxxxxxxxxxx:xxxxxxXxxxxx xxx Xxxxxxxxxxxxx xxxxx xXxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx. Xxxxxxx xxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx. Xxxx xxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxx xxxx xXxxxxxxxxxxxxxxxXxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxxxxx xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxx, xxx xxx Xxxxxxxxxxx xx xxxxxxxxxx xxxxx.

Xxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxx xx Xxxxxxxxxxx xxxxxxx. Xxxx xxx xxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx.

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xxxxxx

8. Minijobs:
Neuer Personalfragebogen für Arbeitgeber

Xx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxxx Xxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxxxxx xxxx, xxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx.

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• Xx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx: xxxxxxxxxxxxxxxx Xxxxx xx.X. Xxxx, Xxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxx xxx XxxxxxxXXx, Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xx.X. Xxxxxxxx, Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxx:xxxxxxXxxxxxxxXxxxxxxxx.
• Xxx Xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXX:xxxxxxXxxx xxxxxxx Xxx xxx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxxxxxxxxxxxx xXXXx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxx xxxx

xxxxxx

9. Verpflegungspauschalen:
Zur ersten Tätigkeitsstätte von Rettungssanitätern

Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxx xxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxxxxxx Xxxxxxx xx xxxxxxx xxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xxx xxxxxxxxxx Xx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxxxxxxxxx xxxxx xx xxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxx xxx Xxxxxx xx xxxxx xxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx xxx Xxxxx Xxxxxxxx xxxxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx. Xxxxxx xxxxxxxxx xx xx Xxxxxxxxx xxx xxxxxx xx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxx xx.

Fall 1: Rettungswache als erste Tätigkeitsstätte

Xx Xxxxx xxxx xxx xxx XXX xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxx. Xxxx xxxx Xxxxxxxxx xxxxxxx xxxx xxxXxxxxxxxXxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx XxxxxxXxxxxxXxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxx xx xxx XxXxxxxxx xxx xxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx xxx. Xxx Xxxxxxx xxx xxxxxxx xx. xx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxx xx. Xxxxxxxxxxxxx xxxxxxx xx, xx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxx. Xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxx xx xx xxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxx.
• Xxx XXX xxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxx XXX xxxx xxx xxxxxxxxxxx.

Fall 2: Rettungswache ist nicht die Tätigkeitsstätte

Xx xxxxx xxxxxxxxx Xxxx xxx xxx XXX xxxxxxx xxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxxxxx xx xxxxx Xxxxx, xx xxxxx xxx Xxxxxxx xxxxxxx xxx xxxx Xxxxxxx xxx xxxxxx Xxxxxxx xxxxxxxx xxx, Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx XXX xxxxxx: Xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx, xxxxxxxxx xxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxx, xxxx xxxxxxxxxx xxx Xxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx xxxx xxxxxxxxxx Xxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xx Xxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxxxxx.

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

XXXXXXXXX:xxxxxxXxxxxxxxx xxxxx xx xxxx xxxxxx xx, xx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx "Xxxxxxxxx" xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxx xxxxx. Xx xxxxxx Xxxx xxx xxx XXX xxxx Xxxxxxxxx xxxxxxx, xxx xxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xxx. Xx xxxxxxx Xxxx xxxxxxxx xxx xxx XXX xxxxx Xxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxx, xx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx XXX xx xxxxxxx Xxxx, xxxx xx xxx xxxx xxxxxxxxxxxxxx x"xx xxxx"x Xxxxxxxxxxx xxxxx xxxxxxx, xxxxxx xx xxxxx xxx xx xxxxxx Xxxx xxxxx xxx. Xxxxx xxxx xxx XXX xx xxxxxxx Xxxx xxxxx xxxx xxx xxx Xxxxxxxxxxxx, xxxxxx xx xxxxxx xx xxxxxx Xxxx xxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx. Xxx xxxxxxxx, xxx xxxx.

XXXXXXXXX:xxxxxxXx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xx xxxxxxxxx, xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxx xxxx. Xxx xxxx xxxx xxxxxxxx xxxx xxxxxxx xxx: Xxxxxxxxxx xx Xxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx.x. Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx Xx. x xx.x. Xxxxx xxxxx xxx xxxxxxxxx Xxxxxx xxxx xxxxx xxx XxxxxxXxxxxxxxx xxx xxxxxxx xxxxxxxx xx xxx Xxxxx xxxxxxxxxx xxxxxx, xxx xxx XXX xxx xxxx xxxxxx xxxxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx
• Xxxxxxxxxxxxxxxxxxx: Xxx Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx

xxxxxx

10. Energiepreispauschale:
Bei Streit mit Arbeitgeber Steuererklärung abgeben

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx x"XXX X"x. Xxx xx xxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxx xxxxx XxxxxxxxxxxXxxxxxxxxxx xxxxxxx xxxxxx, xxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxx xxx xxxx, xx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx xx xxx Xxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx xxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx. Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx, xxxx xxxxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXXXX:xxxxxxXxx xxx Xxxxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxx xxx, xxxx xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx. Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx. Xxx Xxxxxxxx "Xxxxxx Xxxxxxxxx" xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxx Xxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxxx xxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xx xxxx "x" xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx xx xxx XXxX xxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxx xxx Xxxxxxxxxxx, xxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx, xxxxx xxxx xxxxxxxxxxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxx. Xx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxx xxxxxxxxxxx. Xx Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxxxxxx xxxxxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxx xxxx XxxxxxXxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx.

xxxxxx

II. Privater Bereich

1. Pflegepauschbetrag:
Keine Gewährung bei nur geringer Pflegeleistung?

Xxx Xxxxxxxxxxx xxxxxxxxxxxxx xx Xxxxx xxxxxx xxx xxxxxxx, xxxx xxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxx x xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxx. x XXxX. Xxxxxx xxxxxxxx xxxx xxxx xxx Xxxxxxxxxx x: xxx XXX, xxx Xxxxxxxxxx x: x.xxx XXX, xxx Xxxxxxxxxx x xxxx x xxxx Xxxxxxxxxxxxx: x.xxx XXX. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx, xxxx Xxx xxxx Xxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxxx Xxxx xxx Xxxxxx. Xx xxx xxxxxxxxxxxx, xxxx Xxx xx Xxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xX xxx Xxx. x XXxXx. Xxx Xxxxx xxx, xx xxxxxxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxxx xxx. xxx xxxxxx Xxxxxx xxxxxxx xxxx.

Xxx xxxx xx Xxxxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xx xxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xx xxxxxxxxx xxx, xxxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxx, xxx xxxxx xxx Xxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxx, xx xxxxx Xxxxxxxxxx xx xxxx xxxx Xxxxx xxxxxx xxx xx xxxxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxx xx xxx Xxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xx xx Xxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xx Xxxxxxxx xxxxxx xxxx, xxxx xxxxxxxxxxXxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXX Xxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

• Xxx Xxxx: Xxx Xxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxx xXxxxxxxxxxx XXXx xxxxx Xxx xx Xxxx xxxx xxxxxxx Xxxx xx xxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxx xxxxx xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx, xxxx Xxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxx. Xxxxxxxxx xxxxxxxxxxxx xx xxxxx Xxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx x.xxx XXX, xxxx xxx Xxxxxx xxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx.
• Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx Xxxxx: Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xx xxxxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxxxx xx xxxxxx Xxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxx xxxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx

xxxxxx

2. Scheidung:
Prozesskosten um Unterhalt nicht als Werbungskosten absetzbar

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

Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxx xx xx Xx. xx XXxX xxxxxxxxxx , xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xXX Xxxxxxxx, Xxxxxx xxx x.xx.xxxx, x X xxxxxx Xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxxxxx xxxxxxxx. Xx xxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxx.

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

XXXXXXXXX:xxxxxxXxx XXX xxx xxxxxxx xxxxx xxx Xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxx Xxxxx xx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx, xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxx xXxxxxx: Xxxxxxxxxxxxxxxx xxx XXX xxx xx.x.xxxxx. Xxxxxxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx Xxxxxx xxxxx, xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxx xx xxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxx xxx xxx xxxx xxxxxx xxx Xxxx.

XXXXXXX: Xx xx x XXxX xxxxxx xx xxxxxxxxxx: "Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx." Xxx xxxxx xxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx. Xxxxx xxxx xxx XXX xxxxx xxxxxxx xx xxx Xxxxxxxxxxxx xxxxx, xxx xxxxx xxxxxxxxxxxxxxx. Xxxx xx xxxx xxxx xxxxxx. Xxx XXX xxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx: "Xxx xxx Xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx." Xxxx xxxx xxx XXX xxx Xxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxxx xx xxxxxxxxxx. Xxxx xxx xxxx XXXxXxxxxxx xxxxx, xxx xxx xxxxxx Xxxxxx xxx xxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxx xxx XXX xxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxxx. Xxx xxxxx xxxx xxxxxxxx xxxxx, xxxxxxxx xxxx xx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx

xxxxxx

3. Gemeinnützigkeit:
Erhöhung der Grenzen für Mitgliedsbeiträge

Xxxxxxxxxxx, xxx xxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx xxx xxx XXxXx. Xx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxx xxxxxx, xxxx xxxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxxxx xxxxxxx, xxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx Xxxxxxxxxx xxxxxxx xxx xxxxx xxxx xxxx. Xx xxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxx xx xxxxxx Xxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx xx xxx Xxxxx xxx Xxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx. Xxxx xxx xxx Xxxx, xxxx

• xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx x.xxx XXX xx Xxxxxxxx xxx Xxxx xxx
• xxx Xxxxxxxxxxxxxxxxx xxxx xxx xx Xxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx x.xxx XXX xxxxxxxxxxxx.

XXXXXXX xxxxxx xxxxxxxxxXxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx x.xxx XXX xxx x.xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx x.xxx XXX xXxxXxx XxxxxxXxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx xx.x.xxxxx.

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

Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxx xxxx xxxxxxxxxXxxxxxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxx. Xxxx xxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxx xxxxx, xxxxx Xxxxxxxx xxxxxxxxx xxxx xxx xx xxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxx Xxxxxx xxxxxxxx xxxxxx: Xxxx Xxxxxxxxxxx xxxxxxx xxxxxxx xx XXX xxxxxx. Xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxxx:

• Xxxxxxxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxx, xxxx xxxx xxxxxxxx Xxxxxxxxx xxx xx xx XXX xxxxxx. Xx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxx xxxx xxxxxxxxxxxxxx xxxxxx.
• Xxxxxxx xx xxxx xx Xxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx, xxxx xxx Xxxxxx xx XXX xxx Xxxxxxxx xx Xxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxx: Xxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx
• Xxxxxxx: Xxxxxxxxxxxxxxxxxx Xxxxxx

xxxxxx

III. Kinder

1. Kindergeld:
Freiwilligendienst zwischen Bachelor- und Masterstudium

Xxxxxxxxxxxx Xxxxxx, xxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxxxxx, xxx Xxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xx xxxxxxxxxxxxx xxx xxxxxxxxxx, xx xx xxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxx Xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxx xxx Xxxxxx xxxxx Xxxxx, xxxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx, xx xxx xx xxxxxxx Xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxx xxxxxxxx: Xxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxx Xxxxxx xxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx, xxxx xxx

• xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxx,
• xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx,
• xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxx xxxxxxxx xxxx
• xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxx xxxxxxxxxx.

Xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xx xxxx xxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxx, xx xxxx Xxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxx. Xx xxxx xxxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxx, xxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxx xxx Xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxx xxx. Xxxxxxxxxxx xxx xxxxx xxxxxx, xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxx xxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxx.

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

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxx xxxxxxxxxxx, xxx xx xxx Xxxxxx xxx xxxxxxx Xxxxxxxxx xxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx XxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxx Xxxxx xxx xxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxx, xx xxxxxxx xx xxxx xxxxx xxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx "xxxx xxxxxxxxx Xxxxxxxxxxxx" xxx xxx xxxx xxxxxxx, xxxx xxx Xxxx xxx xxxxxxxxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxxxx xxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxx.

• Xxxx xxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxx xxx xxx Xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xx Xxx. x Xx. xx XXxXx. Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx.
• Xxx Xxxxxxxxxxxxx xxxxxxx xx xxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxxx, xxxx xxx Xxxx xxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx, xxxx xxx Xxxx xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxx xxx xx Xxx. x Xxxx x xxx x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

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xxxxxx

IV. Kapitalerträge

1. Kapitalerträge:
Rückabwicklung eines Verbraucherdarlehensvertrags steuerfrei

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxxxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxxx xx Xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx "xxxx" xxx "xxxxxxxxx" xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxx. Xxxxxxxx xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxx Xxxxxxxx xxxxx Xxxxxxxxx xxx xxx Xxxx xxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxxxxx xxxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx xXXXxXxxxxxx xxx x.xx.xxxx, XXXX X xxxx xxx XXXX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxxxxxxxx xx Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx. Xx Xxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx Xxxx xx xxx Xxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX. Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.
• Xxxx Xxxxxxxxxx xxx XXX xxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xx. x XXxX. Xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xx xxxx Xxx. x Xxxx x XXX x.X.x xxxxx xx xxxx XXXx xxxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxx Xxxxxxx xx xxxxxxxxx, xxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxx xxxxxxxxxx x xx Xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx x Xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxx.
• Xx xxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xx xx Xx. x XXxX xxx. Xxx xxxxx xxxxxxxx, xxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxx xxxxxx

xxxxxx

V. Eigenheim und Vermietung

1. Eigenheim:
Doch keine Verbesserung für energetische Maßnahmen (§ 35c EStG)

Xxx xxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx" xxx xx.xx.xxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxx, xxx xxxxxx Xxxxxxx xxxx xxx xxxxxx Xxxx xxxxxxxxxxxxxxxxx xx xxxxxx. Xxxx xxx x.x.xxxx xxxx xx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx XXxXx.Xx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxx x Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xx.xxx XXX xxxxxxxxxx, xx xxxxxxx Xxxx x Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xx.xxx XXXx xxx xxx Xxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx:

• Xxxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxx,
• Xxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxx,
• Xxxxxxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx,
• Xxxxxxxxxx xxx Xxxxxxxxxxxxxx,
• Xxxxxx xxx xxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx
• Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxx xxxxx xxxxxx xxx xxxx Xxxxx xxxx.

Xxxxxxx xxx xxx x.x.xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxx xxx x Xxxxxxx xxx xx Xxxxxxxxx xxx x Xxxxxxx xxx xxxxxxx xx Xxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxx xx.xxx XXX xx Xxxxx xxx Xxxxxxxxx xxxxx xxx xx.xxx XXX xx Xxxxxxxxx xxxxxxx.

XXXXXXX xxxxx xxxxx xxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxx xx xx.x.xxxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx XXxXx

xxxxxx

2. Vermietung:
Befristete Einführung einer degressiven AfA für Wohngebäude

Xxx xxxxxx Xxxxxx xxx xx xxxxx xxx xxxxxxxx Xxxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxx xxxxx xx Xxxxx xxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxx xxx xxxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx x Xxxxxxx, x Xxxxxxx xxxx x,x Xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x XXxX, xxxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxxxx xxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

Xx xxx x.xx.xxxx xxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx, xxxx xx Xxxxxxxx xxx x.xx.xxxx xxx xx.x.xxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx x Xxx. xx XXxX, Xxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxx"x.

XXXXXXX xxx xx xx.x.xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx x Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxx xx xx.x.xxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx
• Xxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx

xxxxxx

3. Vermietung:
Verbesserung der 7b-Sonderabschreibung

Xxx xxx "Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx" xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxx xx xx XXxXxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx Xxxxxxxxx:

• Xxxxxxxxxx: Xxx xxxXxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx xxxxxx xxxx Xxxxxx xxxxxxx x Xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xx xx Xxxxxxxxxxx. Xxxxxxxxxxx xxx xxx xxxxxxx XxX xxxx xx x Xxx. x XXxX xxxxxxxxx, xxx xxxx xxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx XxX xxxxxxxx xxx Xxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxxxxx xxxxxx, xxxxxxxxx x Xxxxxxxx xxxxxx xxxxx xx x Xxxxxxx.
• Xxxxxxxxxxx: Xx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxx xxxxxx, xxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx.
• Xxxxxxxxxxxxxxxxxx: Xxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxx xxxx Xxxxx xxxx xxxxxxxxx xxxxxx.
• Xxxx xxxxx Xxxxxxx: Xxxxx xxx Xxx xxx xxxx xxx Xxxx xxxxx xxxxxxx Xxxxxxx xxxxxxxxxxx, xxxxxx xxx Xxxxxxxx xxx Xxxxxxxx xxxx xxx xxxx Xxxxxxx xxx xxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx.
• XxxxxxxxxXxX: Xxx Xxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xx xx Xxx. x XXxX. Xxx xxxxxxxx: Xx x. Xxxx xxx xxx Xxxxxxxxxxxx xxx xx xxxxxxxxx: Xxx Xxxxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxx,x .x. xx xxxxxxxx xxxx Xxxxxxxxx xx xxxxx. Xxx Xxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx.

Xxx xxxXxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxx xxxxxxx Xxxxxxxxx:

xxxxxxxxxXxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx:

• Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx x.xxx XXX xx xx Xxxxxxxxxxx.
• Xxxxxxxxxxx xxxx xxx Xxxxxxxx, xxxxx Xxxxxxxxx xxxxx xxxxxx xxxxxxxxxx.xxx XXXxxxxxxxx xx Xxxxxxxxxxx xxxx.

xxx Xxxxxxxxx xxxx Xxxxxxxxxx xx Xxxxx xxxx:

Xx xxxxxx Xxxx xxxx xx xxxxx xxxXxxxxxxxxxxxxxxxxx.

xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx:

• Xxx xxxXxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx, xxxx xxxxxxx xXxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxx xxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxx xxxxx "Xxxxxxxxxxxxx xx" xxx XxxxxxxxxxxxxxxxXxxxxx xxxxxxxxx. Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx "Xxxxxxxxxxxx Xxxxxxxx" xXXXx xxxxxxxxxxxx xxxxxx.
• Xxxxxxxxxxxxxxx: Xxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx x.x.xxxx xxx xx.xx.xxxx.
• Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx x.xxx XXX xx xx Xxxxxxxxxxx.
• Xxxxxxxxxxx xxxx xxx Xxxxxxxx, xxxxx Xxxxxxxxx xxxxx xxxxxx xxxxxxxxxx.xxx XXXxxxxxxxx xx Xxxxxxxxxxx xxxx.

XXXXXXX xxxx xxx xxxXxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx:

• Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx xxx xx.x.xxxx.
• Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx.xxx XXXxxxxxxxx xx Xxxxxxxxxxx.
• Xxxxxxxxxxx xxxx xxx Xxxxxxxx, xxxxx Xxxxxxxxx xxxxx xxxxxx xxxxxxxxxx.xxx XXXxxxxxxxx xx Xxxxxxxxxxx xxxx.
  xxx xx Xxx. x xxx x xxxxx xx xx Xxx. xxx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx"x.xxxxxxXxx Xxxxxxxxxxx xxxxx xxxx xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxx xx Xxxxx, xxxx xxxx xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xx xxx x.x.xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx
• Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx: Xxx xxxx xxxXxxxxxxxxxxxxxxxxx

xxxxxx

4. Vermietung:
Doch keine Steuerfreigrenze für Mieteinnahmen

Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxx xxx, xxxx xxx x.x.xxxx xxxxxxxxxxXxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx. Xx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxx xxx x xxx XXX xxxxxxxx xxx x Xx. xx XXxXx.

XXXXXXX xxx xx xx.x.xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxx xx xx.x.xxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXx xxxx xxxxxxx xxxx xxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx: Xxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx xxxxx xxxx xxx xxx XXX xx Xxxx xxxxxxxx. Xxx xxxxxx Xxxxxx xxxxxxx xx xxxx xxxxx xx xxxxx Xxxxxxxxxx, xxxxxxx xx xxxx Xxxxxxxxxx. Xxx xxxxxxxx: Xxxx xxx Xxxxxxxxx xxxx xxx xx xxxxx Xxxx xxxxxx, xxx xxx xxxxxxx Xxxxxx xxxxxxxxxxxxxxx xX xx.x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

5. Verkauf einer Wohnung:
Nutzung durch Elternteil gilt nicht als Eigennutzung

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 xxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxXxxxxxxxxxx xx.
• Xxx Xxxxxxxxx xxxxx xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxxxxxxxxxx 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 xxxx xxx xx Xxxxxxxxx xxxxx xxxxxx Xxxxxx xxxxxx xxxxxxx xxxxxx xXxxxxxxxxxx xx.

Xxxxxxx xxxx xxxx Xxxxxxxxx xxxxx Xxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxx xxxx Xxxxxxx. Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxx xx Xxxxxx xxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx, xx xxxx xxx Xxxxxxx xxx Xxxxxxxxx xx Xxxxxxx xxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxxx: Xxx xxxx xxx, xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxx. Xxx xxx Xxxx xxxxxx xxx xx Xxxxx, xxxx xx xxx xxx Xxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx, xx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx xxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxxx xxxxx.

Xxxxxxxxxx xxxx Xxxxxxx xxxxx xxx xxxxxxxxxx xxxxx Xxxxxxx xxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx Xxxxxx. Xxx xx xxx xxx Xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxx xxx XxxxxxxXxxxxxxxxxxxxxx xxx xx xxxxx Xxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxx xxxxxx xxxxxxxxxx xxxxxxx, xx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xx xxxxxx xxx. Xxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX xxx xxx XXX xxxxxxxxx, xxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxx xx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xx Xxxxx xxx xx xx XXxX xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxxxxxxx xxxxxxxx xx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx xx xxx XxxxxxxXxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxx Xxx xx Xxxx xxxx xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x Xx. x XXxX xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxx. Xx xxx xxx Xxxxxxx, xxxx xxx xxxxxxxxxxxx xx xxx XxxxxxxXxxxxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x Xx. x Xxxx x XXxX xxxxxxxxx. Xxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxx xxxxx xxxxxxx xxx, xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxx xx xx x XxxXxxX xxxx xxx xxxxxxxxxxxx xx Xxxxxxxxxxx xx Xxxxx xxx xx xx XX xxx xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxx xxx xxxxx XxxxxxxXxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxx xxx xxx XXxXx xxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxx xxxxxxx xxxxxxx. Xxx XXX xxxxxxx xxx Xxxxxxxxx xx: Xxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxx xxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxxxxxx xxxx. Xxxxx Xxxxxxxxxxxxx xxxxx xxxxxxx xxx, xxxx xxxx Xxxxxxx xx xxx xXxxxxxxxxxxXxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxx xxx xxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxxx xx xxx xxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxxxxxxx xxx xxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxx. Xx xxx xxx xxxxxxxxxxxxx xxxx xx xxxx Xxx. x XXX. Xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxx Xxxxxx xxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxx xxxxx xxxxxx xxx Xxxxxxxxxx xxx xxxx xxx XXX xxxxx xxxxxxxx, xxx xxx xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxxxx xxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

6. Heizungserneuerung:
Kein Abzug der Umsatzsteuer bei Wohnraumvermietung

Xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxx xxx xxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx x xxxx xxxxxxxxxx x xxx xx xxxxxxxx Xxxxxx xxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxx "xxxxxx" xxxxxx. Xx xxxxx xx xxx Xxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxx xxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx x xxx xxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx x.xx.xxxx, X X xxxxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx xxxxxxxxx Xxxxxxxxxx, xxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxxx xxxxxxxx xxx xxxx xxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xx.x.xxxx xXxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxx, Xxxxxxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx, xxx xxxxxxxx xx xxxxxxxxxx xxxx. Xxx XXX xxxxx xxx Xxxxx xxxx xxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx "Xxxxxxxxxx" xxx Xxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxx xx. Xxxxxxxxxx xxxxxx xxx XXX xxxxx, xxx xx xx Xxxx xxx xx xxxxxxxxx XxxxxxxXxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxx xxxxxx xxxxxx xxx xxx Xxxxxxx xxxxxxxxxxx.

xxxxxx

VI. Renten und Pensionen

1. Ruhegehalt:
Keine ermäßigte Besteuerung bei teilweiser Kapitalisierung

Xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxx. Xx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxx, xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxx, xxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx. Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxx, xxx xxx xxxxx xxx xxxxxxxxxx xxx, xxxxxxxx xxx Xxxxxxxx xxxxx xxxxxx xxxx xxxxxxxxxxxxx xxx. Xxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxx xxxxxxxxx. Xxx xx xxxxx xx xxxx xxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxxxxxxxx xxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx, xxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX, xxxx xxx xx xxxxxxxxx XxxxxxxxxXxxxxxxx xXXX Xxxxxx xxx xx.xx.xxxx, XX X xxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxx, xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx. Xxxxx xxx xx xxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxx xxx xxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxx xx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xx Xxxxxxxx xxxxxx xxxx xxxxx xxx xxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxx. Xxxxxxxxxxxxxxx xxxxxxx xx xx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxXxxxxxxxx xxx xx xx XXxX. Xxxxxxxxx, Xxxxx xxx Xxxxxxxx xxxxxxx xxxx Xxxxxx.
• Xxxxxxxxxxx: xx xx Xxx. x xxx Xxx. x XXxX, xxxx xxx XxxxxxxxxXxxxxxxx, xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxx xxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxx. Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx, xxx xxxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxx xxx x xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxx xxxxxxxxxx x xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxx xx xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxx.
• Xx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxx, xxxxxxx x xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx x xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxx. Xxx xxx xxxxxxxx xxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxx xxxxx xxx xxxxxxxxx, xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxxxxxxxxx: Xxx Xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx

xxxxxx

2. Neurentner und Neupensionäre:
Reduzierte Besteuerung von Altersbezügen

Xxx xxxx xxxx xx Xxxxx xxxx xxxx xxxxxxxx xxx, xxxx xxxxx xxxxx xxxxxxxxxx Xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xx "Xxxxxxxxxxxxxxxxxxxxxx", xxx xxx Xxxxxxxxx xxxx xxxxxx Xxx xxx Xxx xx xx.x.xxxx xxxxx Xxxxxxxxxx xxxxxxx xxx.

Altersrenten

Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx. Xxxxxxxxx xxx xx Xxxxxxx xx Xxxxx xxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xx xxxxxxx x Xxxxxxxxxxxxx xxx xx xxx Xxxxxx xxxx xxx xxxx xx xxxxxxx x Xxxxxxxxxxxx xxx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx.

Xxxx Xxxxxxx, xxx xx Xxxxx xxxx xxxxxxxx Xxxxx xxxxxxx xxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xx xx Xxxxxxx xxxxxxxxxxxxxxx, xxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxxxxxx xxxx.

XXXXXXX xxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xx x Xxxxxxxxxxxx xxx xxxx xx xxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxx xxxx xxx Xxxxxxx xxx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx"x.

• Xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx,x Xxxxxxx.
• Xxxx Xxxxxxxxxx, xxx xx Xxxxx xxxx xxxxxxxx Xxxxx xxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxx x xxxxx xx Xxxxxxx.

Versorgungsbezüge

Xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xx. Xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xx xxx xx. Xxxxxxxxxx. Xxxxx Xxxxxxx xxxx xxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" xx xxxxxx Xxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

• XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxx xxxxxxxxxxxx xxxx xxxxx xxx xx Xxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxxx xxxx xx xxx xxxxxx xx Xxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxx xx x,x Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxx XXX xxxxxxxxx, xx xxx xxxxxxxxx xx Xxxxxx xxxx xx xxxxxxxxx x,x Xxxxxxxxxxxxx xxx xx XXX xxx xx Xxx. x Xxxx x XXxXx.
• Xxx Xxxxxxxxx xxxx xxx Xxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx XXX xxxxxxxxxxx. Xxxxxx Xxxxxxxx xxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx, xxx xxxx xx xxx xxxxxx xx Xxxxxx xx xxxxxxxxx xx XXX xxx xx xxx xxxxxxxxx xx Xxxxxx xx xxxxxxxxx xx XXX.

XXXXXXX xxxx xx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxx xxx Xxxxx xxx xxxx xxx xxxx xxxxxxxxxxx. Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx xx xxxxxxxxxxx Xxxxxxxxx xxx x,x Xxxxxxxxxxxxxx, xxxxxxx xxx xxxx xx xxxxxxxxxxx Xxxxxxxxx xxx x,x Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xx xxx Xxxx xxxx xxxxx xx xxxxxxxxx xx XXX xxx xx xxxxxxxxx xx XXX xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx xx XXX xxx xx xxxxxxxxx x XXX. Xxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

• Xxx Xxxxxxxx xx xxx Xxxxxxxxx xx Xxxxx xxxx xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx,x x xxxxxx xx,x xx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX xxxxxx x.xxx XXXx, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx XXX xxxxxx xxx XXXx. Xxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxxxx xxx Xxxxxxx xxxx xxx xx x.xxx XXX xxxxxx x.xxx XXXx xxxxxxxxxx x xxxxxxxxxxxxxxx.
• Xxx Xxxxxxxx xx xxx Xxxxxxxxx xx Xxxxx xxxx xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx,x x xxxxxx xx,x xx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX xxxxxx xxx XXXx, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx XXX xxxxxx xxx XXXx. Xxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxxxx xxx Xxxxxxx xxxx xxx xx x.xxx XXX xxxxxx x.xxx XXXx xxxxxxxxxx x xxxxxxxxxxxxxxx.

Andere Alterseinkünfte

Xxxx xxxxxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx, xxxx xx xxxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxxx xxxx xxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxx xxxx xxx xx. Xxxxxxxxxx. Xx Xxxx xxxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxx xxxxx xx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxx.

XXXXXXX xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxx xxx xxxxxx xxx Xxxxx xxx xxxx xxx xxxx xxxxxxxxxxx. Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx xx xxxxxxxxxxx Xxxxxxxxx xxx x,x Xxxxxxxxxxxxxx, xxxxxxx xxx xxxx xx xxxxxxxxxxx Xxxxxxxxx xxx x,x Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xx xxx Xxxx xxxx xxxxx xxxxxxxxx xx xx XXX xxx xx xxxxxxxxx xx XXX xxx xxx Xxxx x XXxXx.

• Xxx xx Xxxx xxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxx x.x.xxxx xxx x.x.xxxxx, xxxxxxx xx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxx xx,x x xxxxxx xx,x xx xxx Xxxxxxxxxx, xxxxxxxxxx xxx XXX xxxxxx xxx XXXx.
• Xxxxxx Xxx xxxx xx Xxxxx xxxx xx Xxxxx xxx xxxxxxxx xxx x.x.xxxx xxx x.x.xxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxx xx,x x xxxxxx xx,x xx, xxxxxxxxxx xxx XXX xxxxxx xxx XXXx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxxxxxxxxx: Xxx Xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx

xxxxxx

3. Erwerbsminderungsrente:
Erziehungszeiten im EU-Ausland zu berücksichtigen

Xxx Xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxx, xxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx x xx xxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, X xxxxxxx. Xxx Xxxxxx xxx xxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxx xx xxx XxXX xxxxxxxx xXXX XXX, Xxxxxxxxx xxx xx.x.xxxx, X xx X xxxxxxxx.

• Xxx Xxxx: Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxx xx xxx Xxxxxxxxxxxx xxxxxx xxxxx xxx xxx xxxxxx xx Xxxxxxxxxxx xxxx, xxxxxxx xx Xxxxxxxxxxx xxxx Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx. Xxx xxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx xxxx xxxx xxxxxx Xxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx, xxx xxx Xxxxxxxxxx xxxxxx Xxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxx Xxxxxxxx xxxxxxxxxxx xxx xxx xxx Xxxxx xxxxx xxx XxXX xxxxxxxxx. Xx xxxxxx xxx xxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx.
• Xxx Xxxxxxxxxxx xxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxx xxxxx xxxxxxxx. Xxx xxx xxxxxxxx xxxxx xxx xxxx xx xxx Xxxxxxxxx, xx xxx xxx xxx xxx Xxxxxxxxx xxxxx Xxxxxx xxxxxxxx xxx, xx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxx xxx xxx xxxx xxxxxx xxx xxx xxxx xxxx xxxxxx Xxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.
• Xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxx xxx, xxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx, xxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx Xxxxxxxxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxx xxx xxxx xxxxxx Xxxxx, xx xxx xxxx xxx xxxxxxxxxx xxx. Xxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxx xxxx xxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx xxxxx xxxxxxx Xxxxxxxx xxxxxx xxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxx, xxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxxxxxx xxx xxxxxxxxxxx, xxxx xxx xxxx xxx Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx, xxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx xxx xx Xxxx xxxxxxxxx Xxxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx xxxx xxx Xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxx xxx xx xxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxx, xxx xxxx xxxxxx xxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxxxx Xxxxxxxxx xxxxxxxxxx xxx, xxxxxxxxxxxx xxxxx xxx xxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxx xxxxx xxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx xXxxxxx: XxXX, Xxxxxxxxxxxxxxxx xxx xx.x.xxxxx.

XXXXXXX: Xxx XxXX xxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxx, xxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxx, xxx xxxx xxxx xx xxx Xxxxxxxxxxxxx xxx XxXX xxxxxx xxxx. Xxx Xxxxxxxxxxxx xxx XxXX xxxxxx xx xxxxxxxx Xxxxx xxxxxx xxxxxxxxx Xxxxxxxx, xxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxx xx xxxxxxxx xxxxx.

xxxxxx

4. Witwenrente:
Steuerlicher Verlustvortrag bei Einkommen bedeutungslos

Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx x"Xxxxxxxxxxx"x xxxx xxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X x X xxxxxxxxxxxXx.

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

xxxxxx

VII. Schenkung und Erbschaft

1. Erbschaftsteuer:
Berliner Testament kann nachteilig sein

Xxxx Xxxxxxxxx xxxxx Xxxxxxxx xxxxxx, xxxxxx xxx xxxxx xxx xx xxxxxxxx Xxxxxxxx Xxxxxxxxx, xx xx xxxxxxx xx xxxxxxxxx xxx, xxx xxxxxxx Xxxxxx xxxx xxxxxx xxx xxxxx xxxx xxxxxx xx xxxxxxxxx xxx. Xxxx Xxxxxxxx Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx xx Xxxxxxxxxxx xxx xxx xxxxxxxxx, xxxx xxx xxx Xxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx xxxxx Xxxxxxx, xxxxxxx xxx Xxxxxx, xxxxxx xxxx.

Xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxx Xxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxx xxxx, xxx xxxx xxxx xxxxxx Xxxxxx xxx "Xxxxxxxxxxx Xxxxxxx" xxx Xxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx, xxx xxxx xxx Xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxxxxxx xx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx x xxx xxxxx xxx xx Xxxxx xxxxx Xxxxxxxxxxxx. Xxxxxxxx xxxx xxxxxx xxxxxxxxxx, xxxx Xxxxxx, xxx xxx xxx Xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxx xx xxxxxxxxxxx xxx xxxxx xxxxxxxxxxx: Xxx xxx Xxxxxxxxxxx xxxx xxx Xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxx xxxxx, xxxx xxxxxx xxxxxxx, xxx xxxxxx xxxx xxx Xxx xxx xxxxxxx Xxxxxxxxxxx, xxxxxxx. Xxx xxx xxxxxxx xxxxx, xxxx xxxxxxxx. Xxx Xxxxxx, xxx Xxxxxxxxxxx xxxxxxx xx xxxxxx, xxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx. Xxx xxxx xxxxxxxxxxxx xxxxxxxx xxx, xxxx xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx x xx xxxx xxx Xxxxxxxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxx Xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx: Xxxxxx Xxxxxxxxx xx xxxxx Xxxxxxxx Xxxxxxxxx xxx xxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx, xxx xxxx Xxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxx xXxxxxxxxxxx Xxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxxx, xx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxx xxx. Xxx xxxxxxxxxxx Xxxx xxx xxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxx xxx xxxxxxx xxxxxxxx Xxxxxxxxx xx xxxxxxxxxx. Xxx xxx Xxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx,
XX X xxxxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxx xxx Xxxxxxxxxxxxxxx, xxxxxxxxx xxxx xxx Xxxx, xxxx xx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx xxxxxxxxx xxx xxx xxxxxxx xxxxxxxx Xxxxxxxxx xxx xxxxxxx xxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxxx Xxx xxx xxxxxxx Xxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxxxx xx xxxxxxxxxx, xx xx xxxxx xxxxxx xxx, xxx Xxxx xxx xxxxxxxxxx xx xxxxxxxx xxx xxxxx xxxx xxxx Xxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx.

xxxxxx

2. Erbschaft und Schenkung:
Finanzmittel bei unentgeltlicher Betriebsübertragung

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

Xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xx xxxxxxxx Xxxxxxxxxxxxx xxxx xxxXxxxxxxxXxxx xxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XxxXxXx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx.

Xx xxxxxxx xxx xxxxx Xxxxxxx xx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxx, xx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xx xxxx "Xxxxxxxxxxx". Xxx xxxxxxxxx: Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxx xxx xxxxx, xxxx Xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xx xx xxxxxxxxxx xxxxxxxxxxx xx xxxxxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xx xxxx xxxxxx xxxxxxxxx xxxxxx. Xxx xx xxxx xx xxx: Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxx Xxxx xxxxxx, xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx x xxxx xxx xxxxxx Xxxxxxxxxxxxxxxx x xxxxx xxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx, xxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxxxx xxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxx xxxxxxx xxxx Xxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xx Xxxxx xx xxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxx xx Xxxx xxxx xxxx Xxxxxxx xx xxxxx XxxX, xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x xxx Xxx. x XxxXxX, xxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx, xxxx xx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxxxxxxxx xxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxx. Xxx xxxxxxxxx xxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxx. Xxx XXX xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx.
• Xxxxxxxxxxx: Xxxx xxx xx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxx xxxx xxx xx Xxxxxxx xxx xxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx XxxXxXxxxxxx xxx xxx Xxx. x Xxxx x XxxXxXx. Xxx Xxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxx xxxxx Xxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxx Xxx. x Xxx. x xxx Xxxxxxxxxxxxx, xxxx xx xxxxx xxx Xxxxxx xxxxxxxxx, xx Xxxxxxxx xx Xxxxxxxx xxxx xxxxxxxx xxxx xxxxxxx xxxxxxx xxxxxx.

xxxxxx

VIII. Selbstständige

1. Betriebsveranstaltungen:
Doch keine Erhöhung des Freibetrages

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxx xxxx xxx xx xxxxxxxxxxxXxxxxxxxxx xxx xxx XXXxxxxxxxxxxxxxx. XXx.x xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxx XXX xxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx. Xxxxxxx xxx xxx x.x.xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx XXX xxx xxx XXX xxx xx Xxx. x Xx. xx Xxxx x XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xx.x.xxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxx xx xx.x.xxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx: Xxx xxxxxxxxxxxxxxx xxxx xxxxxxxx xx xxxx xxx xxx Xxxx xxx xxx XXX xx xxxx Xxxxxxxxxx xxx xxxxx xx xxxxx Xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxx Xxxxx xx xxxxxxxxxxx, xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxx xx Xxxxxxxx xxxxxxxxxx Xxxxxx xxxxxxx x xxxxxxxxxxxxx, xx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx xxxx, xxxx xxx Xxxxxx xxxxx Xxxxx xxxxx xxxxxx xxxx xxx xxx XXX xxx Xxxxxxxxxx. Xxx Xxxxxx xxx xxx XXX xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxx x xxx xxxxxxx xxx xxx Xxxxxxxxxx x xxx Xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx xx xxxxxxxxx. xxxxxxxxxxxx xxx Xxxxxx xxxx xxx XXX xxx Xxxxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxxx: Xxxx xxx XxxxxxxxxxxxXxxxxxxxx xxxxxxxxxx xxxxxxx

xxxxxx

2. Selbstständige:
Erhöhung der Freigrenze für Geschenke

Xxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xx XXXxxxxxxxxxxxxxx xxx x Xxx. x Xx. x XXxXx. Xxx Xxxxxx xxx xx XXX xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxx, xxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxx xx XXX xxx xx XXX xxxxxxxxx xxx x Xxx. x Xx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx"x.

• Xxx xxx xx XXXxXxxxxx xxxxxxx xx xxxx xxxxx xx xxxxx Xxxxxxxxxx, xxxxxxx xx xxxx Xxxxxxxxxx: Xxxxx xxxx xxx Xxxxxx xxx Xxxxxx xxx xx XXX xxx Xxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxxx Xxxxxxxxx xxxxxxx xxxxxxx xxx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxx xxxxxxxx xxxxxx xxx x Xxx. x XXxXx.
• Xxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxx xxxxxxx xxxxxx xxxxxxx, xxxxx Xxxxxxxxx. Xx xxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx.

Xx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xx xxxxxxxxxxxxXxxxxxxxxxxx: Xxxxxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, xxxx xx xxxxx xxxx xxx xx XXX xxx Xxxxx xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x Xxxx xx XXxXx. Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxx xxx xx XXX xxx xx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx Xxxxxx, Xxxxxxxxxxxx, Xxxx, Xxxxxxxxxx xX xx.x Xxx. x Xxxx x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx xxxx Xxxxxxxxx

xxxxxx

3. Abschreibung:
Doch keine höhere Sofortabschreibung für GWG

Xxxxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxxxxxXXXx xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx. Xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxx XXX xxxxx XXx.x xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxx xxx:xxxxxxXx xxxx xxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxx, xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx XXX xxx x.xxx XXX xxxxxxxxx xxxxxx xxx x Xxx. x Xxxx x XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxx xxxxxxxx Xxxxxxxxx xxx XXXxXxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxx xx xx.x.xxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

4. Abschreibung:
Doch keine Erhöhung der Betragsgrenze für Sammelposten

Xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxxx xx xxx xx xxxxx xxxxxxxxxx Xxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx,xx XXX xxxx.xxx XXXxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxxx xxxxx xxxxx Xxxxx xxxxxxxx xxxxxx. Xxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxx x Xxx. xx XXxXx.

Xxxxxxx xxx:xxxxxxXx xxxx xxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxx.xxx XXXxxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxx xxx Xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx x Xxx. x Xxxx x xxx x XXxXx.

XXXXXXX xxx xx xx.x.xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxx xx xx.x.xxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

5. Abschreibung:
Geringere Erhöhung der Sonderabschreibung nach § 7g EStG

Xxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxx xx xxx xxxxxxxxx xxxx Xxxxxx xxxxx xxx xxxxxxxx XxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxx xxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx xxx.xxx XXX xx Xxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxxx xxxxxxxxxxxxxx xxx xx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxx xxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxx xxxxxxxxx xxxx Xxxxx xxxxxxxx xxxxxx.

Xxxxxxx xxx:xxxxxxXx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxx xx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx.

XXXXXXX: Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xx Xxxxxxx xxx xxxx xxx xx Xxxxxxx xxxxxxx x xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx". Xxx Xxxxxxxxx xxx xxx Xxxxxx xx xx.x.xxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxx xxx xx xx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx. Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx xx xx Xxxxxxx xxxxxxxxx xxxx xxxxxx xxxx xx xx Xxxxxx x x. X. x. Xxxxxx x XXxX xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxx xxx xx Xxx. xx Xxxx x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxx xxxx xx xx XXxX

xxxxxx

6. Abschreibung:
Nur kurze Wiedereinführung der degressiven Abschreibung

Xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx, xxx xxxxxx xxxxxxxxxxxxx. Xxx xxxxx xx xxx xxxxxx Xxxxxx xxx xxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx. Xx xxxx xx xxx xxxxxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxxxxx Xxxxxx xxxxxx xxx XxXxXxxxxxxx xxxxxxxxxx xxxxxxxx xxx x xxx xxxx xxxxxx xxx Xxxxxxx xxx xxxxxxxx XxX xxxxxxxx xxxxxx.

Xx xxxxxxxxxXxxxxx xxxx xxx xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxx x,x xxxxxxxxxxx: Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xx Xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxxxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx XxXx xxx xxx x,xxxxxxxx xxx xxxxxxxx XxX, xxxxxxx xx Xxxxxxx, xxxxxxxxxxxxx xxxxxx xxx x Xxx. x XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxx XxxxxxxXxxxxxxxxxxxxxxxx" xxx xx.x.xxxx, xxxxxxxxxxx xxx xxx "Xxxxxxx XxxxxxxXxxxxxxxxxxxxxxxx" xxx Xxxx xxxxx.

Xxxxxxx xxx:xxxxxxXxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxx xxx x.xx.xxxx xxx xx.xx.xxxx xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxx xxx x,xxxxxxx xxx xxxxxxxx XxXxXxxxxx xxxxxxxx xxx xx Xxxxxxx xxxxx xxxxxxxxxxxx xxx x Xxx. x XXxXx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxx Xxxxx xxxxxxxxxxx xxx xxxxxxxxxx x xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxx xx xx.x.xxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxx:

• Xxx xxxxxxxxxx XxX xxxx xxx xxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xx Xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx xxxxx xxxxxx xxx x Xxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx XxX xxx xxxx xx Xxxxxxx xxxxx xxxxxxxxxxxx.

Xxxxxxxxxx XxX xxx xxx Xxxxxxxxxxxxxxxxxxxx:xxxxxxXxx xxxxxxxxxx XxX xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx. Xx xxxxxx xxxxx xxxxx Xxxxx, xx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx x Xxx. x, x XXxX xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxxxxxxxx xxxx. Xxx xxxxxxxx, xxxx xxx xxxxxxxxxx XxX xxxxx xx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xx.X. Xxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xx xxxxxxx xxxxx xxx xxxx, xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxx.

xxxxxx

7. Umsatzsteuer:
Höherer Schwellenwert für Verzicht auf USt-Voranmeldungen

Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxx x.xxx XXX xxxxxxxx xxx. Xxx xxxxxxx xxxx xxx xxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

Xxxxxxx xxx:xxxxxxXx xxxxxxxxxx.x.xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxx.xxx XXXxxxxxxxxxxxxxxx, xx xxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx xx Xxx. x Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx"x.

XXXXXXX xxx xx xx.x.xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxx xxxxxx Xxxxxxxx xxx xxxxxxxxxx.x.xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxx xx xx.x.xxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxxxxx xxx x.xxx XXX, xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx, xxxx xxx xxx xx. Xxxxx, xx. Xxxx, xx. Xxxxxxxxx xxx xxxxxxxxx Xxxxxx xxx xx. Xxxxxx xxx xxxxxxxxx Xxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx, xxx xxxx xxxxxxxxxx.xxx XXXxxxxxxxxx xx Xxx. x XXxX, xxxxxxxxx xxxxx xxx "x. Xxxxxxxxxxxxxxxxxxxxxxxxxxxx"x.

xxxxxx

8. Umsatzsteuer:
Keine Umsatzsteuererklärung mehr für Kleinunternehmer

Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxx xxxxxx xxxxxxxx xx xx Xxx. x XXxXx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx Xxx xxxxxxx, xxxx Xxx Xxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx

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

Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxxxxxx xxxx xxxxxxxxxxxxxx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxxxxxx xxx:xxxxxxXx xxx Xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxx xxx xx Xxx. x xxx xx xx Xxx.x Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx"x.

XXXXXXX xxx xx xx.x.xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxx xxxxxx Xxxxxxxx xxx xxxxxxxxxx.x.xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxx xx xx.x.xxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.xxxxxxXxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx, xxxx xxx Xxxxxxxx xxx xxx Xxxxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxx xxxx xxx xx Xxx. x XXxXx.

xxxxxx

9. Umsatzsteuer:
Erhöhung der Umsatzgrenze für Ist-Besteuerung

Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx xxx. Xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xXxxxxXxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxXx. Xxxxxxx xxxx xx xxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xXxxxXxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxXx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xx xxx Xxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxx xx xxx Xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxx xxxxxxx xxx. Xx Xxxxxxxxx xxx XxxxxXxxxxxxxxxx xxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxx.

Xxx XxxxXxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxx xxxx

• Xxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxx xxxx xxx xxx.xxx XXX xxxxxxxx xxx,
• Xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxx, Xxxxxxx xx xxxxxxx xxx Xxxxxxxxxxx xx xxxxxx, xxxx xx xxx XX xxxxxxx xxxx, xxxx
• Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxx xxxxxxx xxxxx Xxxxxxx xxxxxxxx xxxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx Xxxxxx xxxx xxx Xxxx xxx XxxxXxxxxxxxxxx xxx xxx.xxx XXX xxx xxx.xxx XXX xxxxxxxxx xxx xx Xxxx x Xx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx"x. Xxx Xxxxxx xxxx xxx XxxxXxxxxxxxxxx xxxx xx xx Xx. x XXxX xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XX.

xxxxxx

10. Umsatzsteuer:
Durchschnittssatz für Land- und Forstwirte bleibt gleich

Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxx Xxxxxxxxxxxx xxx xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx. Xx xxxxxxxx Xxxxx xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xx xxxx xx xxx Xxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxx xxx xx xxxxx Xxxxxxxxxxxx xxx xxx.xxx XXX xxxxxx.

Xxxxxxx xxx:xxxxxxXx xxx x.x.xxxx xxxxxx xxxx xxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx x,x Xxxxxxx xxx x,x Xxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x Xx. x xxx Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx"x.

XXXXXXX xxx xx xx.x.xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxxxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxx xx xx.x.xxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

xxxxxx

11. Umsatzsteuer:
Elektronische Rechnung für B2B-Geschäfte bald Pflicht

Xxxxxxx xxx xx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxXxxxxxxxx xxxxxxxx. Xxxxxxxxxxx xxx Xxxxxxx xxxxx xXxxxxxxx xxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xx XXxXx.

XXXXXXX: Xx xxx x.x.xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx x xxxx xxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxxxx xXxxxxxxx xxx xxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx. Xx Xxxxxxxxx: Xx xxx x.x.xxxx xxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxXxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxx xxxxxx xxxxxxx xx xxx x.x.xxxx, xxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxxx xxxxxx.

• Xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxx xxxx xxxx Xxxxxxxx, xxx xx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxxxxxxxxxx xxx xxxxxxxxx xxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxx xxx xxxxxxxxxxxxx Xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx XXxXxxxxxxxxx xxxxxxxxXX xxxxxxxxxxx xxx xxxxx xxx Xxxx XXxxxxx xxx xx Xxx. x Xxxx x Xx. x XXxXx. Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxx XxXxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxXX xxxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxxxxxxx xxxx xxx xx Xxx. x Xxxx x Xx. x XXxXx.
• Xxxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxx, xxx xx xxxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxx XxXxxx xxxxxxxxx XXXxXxxxxxxx xxxx xxxxxxx xx xxxx xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx. Xxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxx xxxxx "xxxxxxxxx Xxxxxxxx" xxxxxxxx xxxxxx xxx xx Xxx. x XXxXx.

Xxx xxxxxxxxxxxxxx xXxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx x"XxXxXxxxxxxxxx"x. Xxxx xxxxxx xx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxx xXxxxxxxx xxxxxxxxxxxx, xxxx xxxxx Xxxxxxxx xx xxxxxx xx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxx xx Xxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxx.

Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx x.x.xxxx. Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xxx xxxx xxxxxxxxxx:

• Xxx Xxxxxxxxx, xxx xxxxxxxx xxx x.x. xxxx xxx xxx xx.xx.xxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx xxxxx xXxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxx xxx Xxxxxx xxxx xx xxxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxx xx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xx Xxx. xx Xx. x XXxXx.
• Xxx Xxxxxxxxx, xxx xxxxxxxx xxx x.x. xxxx xxx xxx xx.xx.xxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx xxxxx xXxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxx xxx Xxxxxx xxxx xx xxxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxx xxx.xxx XXX xxxxxxxx xxx xxx xx Xxx. xx Xx. x XXxXx.
• Xxx Xxxxxxxxx, xxx xxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx xxxxx xXxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxx xx xxxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxx x xxx Xxxxxxxxxx xxxxxxxXX xxx Xxxxxxxxxx xxx xx.xx.xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxxxxxxx XXXxXxxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xx Xxx. xx Xx. x XXxXx.

Xxx xxxx XxXxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xx x.x.xxxx. Xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx x xxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxx x xxxxxxxxx xxxxxxx xx x.x.xxxx xx xxx Xxxx xxxx, xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxx Xxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx xx xxxxxxx. Xxxxxx xxx xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx xxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx, xxx xxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxx xxx. xx xxx Xxxxxxx, xx xxxxx xxxxx XxXxxxxxxxxxxxxxxx xxxxxxx xx.X. xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx.

Xxxxx xx xxxxx Xxxx xxx xxxx xXxxxxxxx xxxxxxxxxxxxx. Xx xxxxxxx x.X. Xxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxx xxxxxx, xxxx x.X. xx Xxxxxxxxxx xxxx xxx XXXxXxxxxxxx xxx xx Xxx. x XXxXXx. Xxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx xx XXxXXx.

xxxxxx

12. Einnahmen-Überschussrechnung:
Erhöhung der Umsatz- und Gewinngrenze

Xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx x Xxx. x XXxX xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxx xxx xxx Xxxxxx xxxx xxx Xxxxxxx. Xxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxx xxxxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx

• xxx Xxxxxxxxxxxx xxxxx xxxxxx xxx xxx xxx.xxx XXX xxx
• xxx Xxxxxxxxxxxx xxxxx xxxxxx xxx xxx xx.xxx XXX xx Xxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx.

XXXXXXX xxxxxx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx.xxx XXX xxxxxxxxxxxx.xxx XXXxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxxxxx.xxx XXXxxxxxxxxxxxxxxx xxx xxx Xxx. x XX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx"x.

XXXXXXX:xxxxxxXxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxx Xxxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxx xxxxxx Xxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxxxxxxxx: Xxxx xxxxxxxxxxxxxxxxxx xxxxx xxx, xxxx Xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxxxxxxx Xxxxx xx xxxx xxxxx xxxxxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxx xxxx xxxxx Xxxxx, xxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx.xxx XXX, xxxxx xxxx xxx xxx.xxx XXX xxxxxxxxxxxxxx xxxx. Xxxx xxxx xx xxxx xxx Xxxxxxxxxxxx xxx xx.xxx XXX, xxxxx xxxx xxx xx.xxx XXX xxxxxxxxxxxxxx xxxx. Xxxxx xxx xxx xxxx Xxxxxxxxx xxxxxxxx xxxxxxx xxxx xxx Xxxx xxxx xxxxxxxxx xxx xx Xxx. x xxx x Xxxxxxxxxxxxxxxxxx xxx XXx.

XXXXXXXXX: Xx xxxxxxx xxxxxx xxx Xxxxxxxxxxxx, xxxx xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx xxx XX xx xxxxxxx: Xxxxxx xxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx. Xxxx xxxxx xxxx xxxxxxxxx, xxxx xxxxxxxx xxx, xxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxx xxx.

Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxx xxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxx x Xxxxxxxxx xx Xxxxx xxx xxxx x xx. x.X.x. xx xxx XXX. Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxx xxx xxx XXx. Xxx Xxxxxxxx xxxxxxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxx Xxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxx xxxx Xxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx Xxxxxxxx Xxxxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxx, xxxxxx, Xxxxxxxxx xxx., xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxx

xxxxxx

13. Firmenwagen im Betriebsvermögen:
Veräußerungsgewinn stets voll versteuern

Xxxxxxxxxxx Xxx xxx Xxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xxxx Xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xx xx, xx xxxx xx Xxxxxxx xxxxxx xxxxxxx xxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xXxXx xxxx xxx Xxxxxxxx xx xxxxxx Xxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxx xxxxx. Xx xxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xx xxxxxxxxxx xxx.

Xxx Xxxxxxx, xxxx xxx xxxxxxxxxxxx xxxx xxx Xxxxxxxx xx Xxxxxxxx xxxxxxxxx XxX xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxx, xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx x xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xx.x.xxxx xXXXX X xxxxx. Xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx XXX xxxxxxxxx.

XXXXXXX xxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xXXxxxXxXxxxxxxxx xxx xx.x.xxxx, x XxX xxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxx xxx XXX xxxxxxxxxx xxx xx xxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx XxxxxxxxxXxx x xxxxx xxxx xxxxxxxxxx xxx.

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

XXXXXXXXX:xxxxxxXxx Xxxx xxx xxx Xxxxxxxxx xxxxxxxx Xxxx. Xxx xxxxxxxxxxxx xxxxx xxxx xxx Xxxxxx, xx xxx xxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxx xxxxxxxxx Xxx xxxx Xxxx xxx Xxxxxxxxx xxxxxxxxxx xxx xxx Xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxx xxxxxxxxxxx xxxx, xxx xxxxxx, xxxx Xxxxxxx xxx Xxxxxxxxx xxxx xxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx, Xx xxxxxxx xxxxxx xXxxxxxXxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxx xx xxxxxx xxx, xxxx xxxx Xxxx xxx Xxxxxxxxx xxxxxxxxx xxxxx. Xxx xxxxxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxx, xxx xxxxx xx xxxxxxxxxx xx Xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxx, xxxxxx xxxxx xxxxx xxxxxxxxx xxxxxx, xx xxxxx xxxxx xxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx.

xxxxxx

14. Corona-Wirtschaftshilfen:
Letztmalige Fristverlängerung für Schlussabrechnung

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxxxx.xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.xx

xxxxxx

IX. Steuergrundlagen

1. Erklärungspflicht wegen Kurzarbeitergeld:
Extrem hohe Verspätungszuschläge können drohen 

Xx xxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxx xxxx xxxxxxxxxx, xxxxxxx xxxx xxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx. Xxxxxxx xxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx xx xxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xxx XXX xxx Xxxx xxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx Xxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxx xxx Xxxxx Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx Xxx xxxxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx.

XXXXXXX xxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxxx xxx Xxxx xxxx, xxxxxxxxxx. Xxxxxxxxxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxxxx xxxx xxxx xxxxx xxxxxxx, xxxxxx xxx xxxx xxxxxxx xxx xxx xx. Xxxxxxx xxxx xxxxxxxx xxxxxx xxxxx xxx Xxxxx xxx. Xxxxxxxxxx xxx xxx x. xxx. x. Xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx, xxxxxx xxxx xxx xxxxxxxxxx xxx Xxxxx. Xxxxxxxx xxxxxxx xxx "xxx" xxx XXX xxxxxxxxxx, xxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxxx "xxxxxxx." Xxx xxxxx xxxxxxx: xxx XXX xxxx xxx xxx XXX Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxx XXX. Xxx xxx xxxxxxxxx Xxxxxx xxxxxx xxx Xxxxxxx "Xx, xxx xxx xx".

Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxx: Xx xxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx x,xx Xxxxxxx xxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx x xxxxxxxxxx xxx xxxxx Xxxx x, xxxxxxxxxxxxxxxxxxxx xx XXX xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx. Xxxxxx xxx xxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxx Xxxxxxxxxx. Xxxxxxx xxxx xxxxxxx Xxxxxx xxx xxx xxx xxxxxxxxx "Xxxxx" xxxx "Xxxxxxxxxxxxxx" xxxxxxxx xxx xxx Xxx. x xxx Xxx. x XXx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxxxxxx xx x. xxxx x. Xxxxxxxx xxxx xxxx Xxxxxxxxx xxxx xxxxxxx. Xxx xxxxx xxxx xx x. Xxxxx xxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxx, xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx XXX xxxx xxxxx xxxxxxxxx Xxxxx xxxxxx xxxxxxx. Xxx xxxx xxxx xxxxxxxxxx xx Xxxxxx x xx XXX x xxx XXX. Xxxxxxxxxxxxx xxxxxxxxxx, xx xxxxxxx xxxx Xxxxxxx xxx Xxxxxx x"Xxxxxxxxxxxxxxxxxx"x.

Gilt die Festsetzung des Verspätungszuschlages ausnahmslos?

Xx xxxx xxxxxx xxxxxx Xxxxxxxxx, xxx xxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxx xxxx, xxx xxxx xxxxxxxxxxxx, xxxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxx xxx x XXX xxxxxxxxxxx xxxx. Xxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xx xxxxxxxx xxxx Xxxxxxxx, xxx xxxxxx xxxxx xxxxxxxx xxxxxxx, xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxx, xxx xxx xxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxx xxxxxx: Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxx Xxxxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxx Xxx. x Xxxx x XXx.

Xxxxx Xxxxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxx xx, xxx xx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx XxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx, xxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxx xx xxxx, xxxxxxxx xxxxx xxx xxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xx xxxxxx Xxxxxxx xxxxx xx Xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxx, xxxx xxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxx xxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxx.

Werden zusätzlich Nachzahlungszinsen festgesetzt?

Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxx "Xxxxxxxxxxxx", xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx x"Xxxxxxxxxxxxxxxxxx"x. Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx xxx. Xxx Xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xx x. Xxxxxxx xxxx. Xxxxxxxxxx xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx x.x.xxxx xxx x,xx Xxxxxxx xxx Xxxxx xxxxxxx xxxxxx.

Was geschieht bei Nichtabgabe der Steuererklärung?

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

Was können Betroffene tun?

Xxxxxxxxx xxxx: Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxxxx xxxxxx, xx xxxx Xxxxxxxx xxxxxxxxx xxxxxx xxxx xxxxxxxx xx xxx xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxxxxxxxx"xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx."xxxxxxXxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxx xxxxxxxxxxxxx xxxxxxx xx xxxxxx. Xxx Xxxxxx xxx, xxxxxxxx xx xxxxx xxxxx Xxxxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxx: Xxx Xxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx "xxxxxxxx".

XXXXXXXXX:xxxxxxXxxxxxxxxxx xxxx Xxxxxx xxxxxxx, xx xxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxx xxxxx Xxxxxxx xxxxxx, xxxx xxx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxx xxxxxx xxx Xxxxx xxxx xx xx.xx.xxxx xxxxx. Xxx xxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx.

Xxx xxxxxxxxx xxxxx xxxxxxx, xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxx xxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxx xxxxxxx Xxxxxx xxxxxx xxxx xxxxxxx xxxx Xxxxx xxxxxxxx xxxxxx. Xxxx xxxxx xx xxx xxx Xxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxx, xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxxxxxxxxxx
• Xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx

xxxxxx

2. Verlustabzug:
Doch keine Verbesserung beim Verlustrücktrag

Xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxxxxx "xxx" xxx xx x Xxx. XXX xxx Xxxxxxx xxx x Xxx. XXX xxx Xxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxx. x XXxXx.

• Xxxx xxx Xxxxx xxxx xxx xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx x Xxx. XXX xxx. xx Xxx. XXX xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx XxxxxxxXxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.
• Xxx xxx "Xxxxxxx XxxxxxxXxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xxx xxxx xxxxxxxxx xxx xx Xxx. XXX xxx. xx Xxx. XXX. Xxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx.
• Xx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxxx xxx x Xxxxx xxxxxxxxxxx. Xxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx xx Xxx. XXX xxx. xx Xxx. XXX xxxx xxx Xxxxx xxxx xxx xxxx xxxxxxxxxxx xxx xxx Xxx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx XxxxxxxXxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxxxxxx xxx:xxxxxxXx xxx x.x.xxxx xxxxxx x xxxxxx xxx xx Xxxxx xxxx xxxxxxxxxxx x xxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xx Xxx. XXX xxx. xx Xxx. XXX xxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxx Xxxxx xxxxxxxxxxxxxxxxxxxxx. Xx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx x Xxx. XXX xxx. xx Xxx. XXX xxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xx.x.xxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxx xx xx.x.xxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

xxxxxx

3. Verlustabzug:
Reduzierte Verbesserung beim Verlustvortrag

Xxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx Xxxxxxx xxxx xxxxxxx Xxxxxxxxxxx xx Xxxxxxx xxx xx XxxxXxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxx, xxxxxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxx". Xxxxxx Xxxxxx xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxx. x XXxX. Xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxx:

• Xxx Xxxxxxxxxxxxx xxxx xxx xx xxxxx Xxxxxxxxxxxx xxx x Xxx. XXX x xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx x Xxx. XXX x xxx "Xxxxxxxxxxxx xxx Xxxxxxxxxx" xxxxxxxxx.
• Xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxx xxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxx xx xx Xxxxxxx xxx xxxxxxxxxxxxx "Xxxxxxxxxxxxx xxx Xxxxxxxxxx" xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx xxx:xxxxxxXx xxx Xxxxxx xxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxx, xxx xxxxx x Xxx. XXX xxxx. x Xxx. XXXx xxxxxxxxxx, xx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx "Xxxxxxxxxxxxx xxx Xxxxxxxxxx" xxxxxxxxx x xxxxx xxx xx Xxxxxxx. Xx xxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxx Xxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxx. Xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxx xxx x Xxx. XXX xxx. x Xxx. XXX xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxxx xxxxxx xx xx Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxx. xxx Xxxx x XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xx.x.xxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx xx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxx xx xx.x.xxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

xxxxxx

X. Soziales

1. Verdienstausfallentschädigung:
Keine Zahlung für Ungeimpfte - wirklich?

Xxxxxxxx xxx XxxxxxxXxxxxxxx xxxxxx xx xxxxxxxxx, xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxx xXxxxxxxxxxxx xxxx "xx xxxxx xxxxxxxxxx Xxxxx" xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxx. Xxxxxxxx xxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxx xxx xxxxx xxxxx xxxxx, xxxxx xxxxx xxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx xx Xxxxxxxxxxxxxxxxxxxxxx xXxXXx xx. Xxxxxxxxxxx xxxxx xxxxxx XxxxxxxxxxxxxxxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxx xx.

Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx. xxxxx xxxx xxxx xxx xxx xx xx Xxx. x Xxxx x XxxXXx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxxx xxx Xxxxxx xx xxx Xxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx

• xxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxxxxxxx xxxxxxxxxxxxxx xxx xxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx, xxxx
• xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxx xx xxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx Xxxxx xxx xx Xxxxx xxx Xxxxxx x xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxx xxxxxxxx xxx xx Xxx. x Xxxx x XxxXXx.
• Xxxxx Xxxxxxxx xxxxx xxx Xxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx. Xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx.

Xxxx xxx x.xx.xxxx xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxx xxxx. Xxxxxxxxxxxx xxxxxxxxxxxXxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XxXXx:

• Xxx xxxx xxxxxxx xxxxx xxxxxx xxxxxx, xxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XxxXX xxxxx xxx Xxxxx. Xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxx xxxxx xxxxxxxxxx, xxxxxx xxxxxx Xxxxxxxxxxx xxxx xxxx xxx xxxxxx, xxxx xxx xxxxxxxx xxx Xxxx xxxxx xxxx xxx Xxxxx xxxxxxxxx.
• Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xx Xxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxx xxx xxxxx xxx Xxxxxx xxxxxxx.
• Xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxx xxxxxx xxxx, xxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx.
• Xxxx Xxxxxxxx, xxxx xxx xx xxxxx Xxxxxxxx xxx xxx xx xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx, xxxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.
• Xxx xxxxxx xx Xxxxxx xxxxxxxx, xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxx xxxxx xxxxxxx Xxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XxxXXx.
• Xxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxxxxx xx xxx Xxxxx xxxxx XxxxxxxxxxxxXxxxxxxxxxx. Xxxxx xxx xxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx, xxxxx xxx xxxxxxxxx xxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxx XxxxxxxXxxxxxxxx xxxxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xx xxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx, xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xx xxxxxxxxx xxx xxxx Xxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxx xxxxx xx Xxxxxxxx xxxxx.xxxxxxXxxxxxxxxxx xxxxx xxx. xxxxxx xx xxxxx xxxxxxx Xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxxxxxx xxx XxxxxxxXxxxxxxx xxxxxxx xxxxxxxx xxxxxx xxx xx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx xxxxxx xxx xxx Xxxxxxx xxxxxx, xxxx xxx xxxxxxxx Xxxxxxx xxx xxxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxx xxxxx. Xxx xxxx xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, x XXX xxxxxxx.

Xxxxxxx xxxxx xxx xxx XxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxx XxxxxxXxxxxxxxxxxx xxx xxxxx xxxx XxxxxxxXxxxxxxxxxx xxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xXxxxxxx xxx xx.x.xxxx, x X xxxxxx xxx x X xxxxxxx.Xxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxx Xxxx xxxxxxx Xxxxxxx Xxxx Xxxxxxxxxxxxxxxx xxxxx, xxx xxxxx xxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxxx xxxxx. Xxx Xxxx xxxxxx xxxx xx xxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxx xxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxx XXX xxxxxxxx, xxxx xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xXxxxxx:xxxxxxXxxxxxx XxxxxxXxxxxxxxxxxxx.

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